SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, LEMEREGIN S. ALAO, single, Filipino, of legal age, and a resident of Cebu City,
Philippines, do hereby NAME, CONSTITUTE and APPOINT, ALMA G. ALMIROL, as my lawful
ATTORNEY-IN-FACT, for and in my name, place, and stead, to do and perform the following
special powers, to wit:

1. to PROCESS and FILE BIR Form No 1905 to make a registration information update;

2. to PROCESS, FILE and PAY my income tax returns;

3. to REPRESENT me for and in my behalf in the processing and filing of any and all documents
pertaining to my being an income taxpayer before the BIR;

4. to EXECUTE, SIGN and RECEIVE any other documents or instruments, including the
completion and submission of all necessary papers and documents relevant to the
said transactions, with any and all third persons, concerns, or entities, upon terms
and conditions acceptable to my said attorney.

HEREBY GIVING AND GRANTING unto my said Attorney-In-Fact full powers and authority
to do and perform whatever requisite necessary to be done in and about the premises as fully to all
intents and purposes as I might could lawfully do if personally present and acting in person and
hereby ratifying and confirming all that my said Attorney-In-Fact shall lawfully do or cause to be
done under and by virtue of these presents.

IN WITNESS WHEREOF, I have hereunto set my hand this _____________________, in the City of
Mandaue, Cebu, Philippines.

LEMEREGIN S. ALAO ALMA G. ALMIROL

Principal Attorney-in-fact

Signed in the presence of:

_____________________ _____________________
witness witness

Republic Of the Philippines }

In the City of Mandaue } S.S.

ACKNOWLEDGMENT
BEFORE ME, this _____________________, personally appeared the following with her competent
evidence to prove her identity, to wit:

LEMEREGIN S. ALAO

Known to me to be the same person who executed and signed the foregoing instrument,
signed by the party and her instrumental witnesses and the party acknowledged to me that the same
is her free and voluntary act.

WITNESS MY HAND AND NOTARIAL SEAL on the date and place above-mentioned.

Doc. No. _____;

Page. No. _____;
Book No. _____;
Series of 2018.