Critique Paper

for
Sun Life Financial of
Canada (Philippines) Inc.
 The amounts are not rounded in the nearest millions.

 Notes to Financial Statements are not provided in the Audited

Financial Statements.

 The Company also proved its media strength, particularly in

mainstream channels, generating a total media value of PHP 86

Million in 2017 and this was driven by its strong volume

advantage and presence in premium media platforms.

 The audit fees of Navarro Amper & Co., for 2017 amounted to

Php3.51 million.

 There were no other fees paid to the firm during the same year