ALJEAN C.

DURAN

PAS 1 requires an entity to present the notes in a systematic manner. Notes are normally
structured as follows:

 General information on the reporting entity.

1. Reporting Entity

 Statement of compliance with the PFRSS and Basis of preparation of financial statements.

2. Basis of Preparation

Statement of Compliance
Basis of Measurement
Functional and Presentation Currency

 Summary of significant accounting policies.

3. Significant Accounting Policies

Adoption of Amendments to Standards

New and Amendments to Standards Not Yet Adopted
Current versus Noncurrent Classification
Financial Instruments
Financial Assets
Financial Liabilities
Derecognition of Financial Assets and Financial Liabilities
Impairment of Financial Assets
Classification of Financial Instruments between Liability and Equity
Offsetting Financial Instruments
Derivative Financial Instruments and Hedge Accounting
Prepaid Expenses and Other Current Assets
Investments in Shares of Stock of Subsidiaries
Property, Plant and Equipment
Leases
Investment Property
Intangible Assets
Impairment of Non-financial Assets
Fair Value Measurements
Provisions
Capital Stock and Additional Paid-in Capital
Capital Securities
Retained Earnings
 Treasury Shares
Revenue
Costs and Expenses
Borrowing Costs
Employee Benefits
Foreign Currency Translations
Taxes
Related Parties
Basic and Diluted Earnings Per Common Share (EPS)
Contingencies
Events After the Reporting Date

 Disaggregation (breakdowns) of the line items in the other financial statements and other
supporting information.
4. A
5. Cash and Cash Equivalents
6. Receivables
7. Investments and Advances

Investments in Shares of Stock of Subsidiaries

Food and Beverage

Infrastructure

Cement

Real Estate

Others

Financial Assets at FVOCI

Advances for Investment

8. Property, Plant and Equipment

9. Right-of-Use Assets
10. Investment Property

Valuation Technique and Significant Unobservable Inputs

11. Other Noncurrent Assets

12. Loans Payable
13. Accounts Payable and Accrued Expenses
14. Long-term Debt
15. Income Taxes

Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act

16. Equity
17. Costs and Expenses
 18. Depreciation and Amortization
19. Personnel Expenses
20. Interest Expense and Other Financing Charges
21. Interest Income
22. Related Party Disclosures
23. Leasing Agreements
24. Retirement Plan
25. Cash Dividends and Distributions

Cash Dividends
Distributions

26. Basic/Diluted Earnings Per Share

27. Supplemental Cash Flow Information

 Other disclosures required by PFRS’s

28. Financial Risk and Capital Management Objectives and Policies

Objectives and Policies

Interest Rate Risk
Foreign Currency Risk
Commodity Price Risk
Liquidity Risk
Credit Risk
Trade and Other Receivables
Credit Quality
Other Market Price Risk
Capital Management
 Other disclosures not required by PFRSS but the management deems relevant to the
understanding of the financial statements.
29. A
30. Other Matters

a. Contingencies
b. Tax-free Asset-for-share Agreements
c. Effect of COVID-19
d. Impact of Russia-Ukraine Conflict
e. Commitments

f. Foreign Exchange Rates

g. Certain amounts in prior years have been reclassified for consistency with the current
period presentation. These reclassifications had no effect on the reported financial
performance for any period.

31. Supplementary Information Required under RR No. 15-2010