Recommendations for the company:

The following recommendations and interpretations are intended to interpret and amplify the
application of the Guides and Interpretative Opinions as stated by the Company in relation to the
financial reporting analysis and optimal portfolio selection above.

The selection of assumptions and methods involves professional judgment based on the
circumstances applicable to a particular situation, including the purpose or purposes that the actual
work is intended to serve.

 The amount that should be allocated for the borrowing loans are P8,500,000 to produce
projected annual return of P50,810 or 8%.
 The amount that should be allocated for the loans are P3,000,000 to produce projected annual
return of P27,000 or 10%.
 The amount that should be allocated for the other financial loans are 590,000 to produce
projected annual return of P10,000 or 11%.
 The amount that should be allocated for the furniture loans are P240,000 to produce projected
annual return of P16,800 or 12%.
 The amount that should be allocated for the securities are P880,000 to produce projected
annual return of P35,000 or 9%.
 The expected total annual return is 200,000 wherein it represents 9.44% overall rate of return
for P2,000,000 available for the investment during the coming year