CPA’S STATEMENT ON THE ITEMIZED ASSETS OF THE DECEDENT, ITEMIZED

DEDUCTIONS FROM GROSS ESTATE, AND THE AMOUNT DUE

To the Heirs

GERALDINE F. FERNANDEZ

TIN : 100 780 994

363 Purok 3 San Isidro Sr.,

Hagonoy, Bulacan

I have performed the procedures agreed upon with you and enumerated below with respect to
the gross estate of the decedent, GERALDINE F. FERNANDEZ, who died on August 22, 2021
as set forth in the accompanying schedule of itemized assets.

Our engagement was undertaken in accordance with the Philippine Standards on Auditing
applicable to agreed-upon procedures engagement. The procedures were performed solely to
assist you in evaluating the validity of the properties comprising the decedent’s gross estate as
of the time of death, and in determining the allowable deductions therefrom. The procedures
are summarized as follows:

1. Obtained from the client certified true copies of the following documents
a. Bank certificates and passbook
b. Death certificates
c. Schedule of the decedent’s properties

2. Reviewed the documents received and matched the documents versus the schedule of
properties.

3. Prepare herein the schedule of itemized assets of the decedent

4. Prepare herein the computation of the estate tax due based on rates and regulations
prevailing at the time of death

Because the above procedures do not constitute either an audit or review made in
accordance with the Philippine Standards on Auditing, we do not express any assurance on
the gross estate of the decedent, Geraldine F. Fernandez, as of June 9, 2023.
This statement is intended solely for submission to the Bureau of Internal Revenue in
connection with the filing of the estate tax return and payment of the tax thereon and is not
to be used for any purpose or to be distributed to other parties.

JOANNA MARIE P. REYES

TIN : 701 677 648

PRC No. 0175283

Hagonoy, Bulacan

June 9, 2023