CFC Clubhouse Property, Inc.

Consolidated Trial Balance

September 30, 2014

Code Account Title Code Total

100000 Cash on Hand/Undeposited Coln 100000 921.00
100111 Revolving Fund 100111 160,000.00
100540 BDO : 402-0062-474: Main 100540 (427,431,330.00)
100541 BDO : 402-0062-474: Cash Check Rec 100541 392,776,000.00
100543 BDO : 402-0062-474: Other Postings 100543 34,976,000.00
100550 BDO : 402-8009-068: Main 100550 463,770,582.00
100552 BDO : 402-8009-068: Checks Issued 100552 (463,766,631.00)
100560 BPI :610-0037 -14 Main 100560 411,854.00
100580 RSB :23-001431 -3 Main 100580 (64,760,777.00)
100581 RSB :23-001431 -3 CR 100581 4,458,560,579.00
100582 RSB :23-001431 -3 CI 100582 (4,515,540,643.00)
100583 RSB :23-001431 -3 Other Postings 100583 73,579,436.00
100591 RSB -100360021167:CR 100591 364,867,520.00
100592 RSB -100360021167:CI 100592 (395,518,960.00)
100650 BDO Dollar Account 100650 13,611,884.00
100660 MBTC-Actual 100660 261,217.00
100670 SBC-0381-40659-001 Main 100670 5,000.00
110050 ART - Affiliates 110050 490,655,288.00
110501 Advances to OAES 110501 192,636.00
110504 Advances to SSS/ECC/Med/Maternity 110504 171,051.00
110507 Tax Credit Receivables 110507 599,206.00
110519 A/R Non Trade 110519 919,127.00
110522 Advances -Emergency Loan 110522 7,931.00
120001 FG-Variable 120001 30,262,403.00
120035 SFG Inventory 120035 30,488,795.00
120040 Local Raw Materials Invty. 120040 440,000,175.00
120050 CPM Invty. 120050 1,463,961.00
120060 SPS Inventory 120060 17,564,236.00
120080 Factory Supplies Inventory 120080 5,281,897.00
120100 RM In Transit 120100 39,031,673.00
120120 SPS In Transit 120120 4,974,570.00
120142 MEIT Clearing 120142 689,128.00
120163 SPS Valuation from Invty. Allowance/Loss 120163 (2,878,055.00)
120190 AP Trade 120190 (185,347,825.00)
133020 DF Div. -PET BOTTLES 133020 -
136000 DF Aff.-URC Main 136000 2,011,809,294.00
136001 ICA-BCFD 136001 152,095,587.00
136002 ICA-UCP 136002 (2,609.00)
136005 ICA - JG Summit Others 136005 (77,064.00)
136007 ICA-JG Petrochem 136007 (119,201,382.00)
136016 ICA- GBF 136016 (51,599.00)
136039 ICA- JG Summit-BDO 136039 75,527,857.00
136041 ICA - JG Summit-MBTC 136041 130,693.00
136043 ICA- JG Summit -RSB 136043 (119,088,486.00)
136044 ICA -JG Summit-Security Bank -Actual 136044 (985,614.00)
140051 Prepaid Insurance 140051 2,131,890.00
140055A Prepaid Rent 140055A 450,000.00
140055B Other Prepaid Items 140055B 1,574,644.00
160000 Land 160000 3,968,907.00
160010 Land Improvement 160010 462,000.00
160030 Building 160030 83,328,456.00
160040 Building Improvement 160040 29,466,414.00
160050 Machinery and Equipment 160050 665,324,163.00
160060 Furniture Fixtures & Equipment 160060 11,634,934.00
160070 IT Equipment 160070 4,305,075.00
160080 Laboratory Equipment 160080 3,072,045.00
160090 Transportation Equipment 160090 4,390,250.00
160110 Construction in Progress 160110 9,066,897.00
160140 CAPEX IO 160140 (1,318.00)
160150 Cylinders 160150 1,203,716.00
160160 Cylinder Designs 160160 22,709,667.00
160170 Cylinder Bath 160170 948,955.00
161010 Accum. Depn. -Land Improvement 161010 (461,999.00)
161030A Accum. Depn. -Building 161030A (21,552,742.00)
161030B Accum. Depn. -Building Improvement 161030B (39,559,376.00)
161050 Accum. Depn. -Machinery and Equipment 161050 (351,626,705.00)
161060 Accum. Depn. -Furniture & Fixtures 161060 (6,761,176.00)
161070 Accum. Depn.- IT Equipment 161070 (3,269,205.00)
161080 Accum. Depn. -Laboratory Eqpt 161080 (3,329,027.00)
161090 Accum. Depn. -Transportation Equipment 161090 (3,783,936.00)
161101 Clearing Account FA Acq. 161101 41,143.00
161150 Accum. Depn. -Cylinders 161150 (393,506.00)
161160 Accum. Usage :-Designs 161160 (20,886,326.00)
161170 Accum. Usage: Bath 161170 (189,791.00)
180004 Miscellaneous Deposit 180004 263,016.00
180200 Deferred Tax Asset 180200 3,753,138.00
180210 Input Tax-Capital goods 180210 7,080,642.00
210500 Advances from Employee 210500 (283,962.00)
210502 SSS Prem, Med & ECC Payable 210502 (2,198,991.00)
210506 Pag-ibig Loan Payable 210506 (125,734.00)
210507 Pag-ibig Fund Payable 210507 (40,862.00)
210513 Dividends Payable 210513 -
210515 Output Tax on Local Sales 210515 (1,190,034.00)
210516 Withholding Tax-Sal & Wages 210516 (1,685,568.00)
210517 Withholding Tax Supplier 210517 (2,892,764.00)
210525 AP NT Trade 210525 (8,113,281.00)
210536 Philhealth Payable 210536 (129,771.00)
226000 DT Aff URC Main 226000 (2,297,531,402.00)
226007 DT Aff JGSPC 226007 (27,164,086.00)
226016 DT Aff GBF 226016 (40,670.00)
228002A ICA-URC Packaging Division 228002A (85,521,882.00)
228002B ICA - CMC 228002B (8,755.00)
228002C ICA-QSR 228002C 5,240.00
228002D DT URC Vietnam 228002D 10,227,799.00
228002E DT ETD 228002E 506,763.00
230000 Accrued Payroll 230000 (44,372.00)
230010 Accrued 13th Month Pay 230010 (3,238,047.00)
230018 Accrued Contracted Services 230018 (1,121,740.00)
230025 Pension Liability 230025 (8,609,819.00)
239999 Other Accrued Expenses 239999 (229,307.00)
 240002 Income Tax Payable 240002 (4,966,942.00)
249999 Liq. Employee-CA -clearing 249999 (5,000.00)
299010 Health card payable 299010 (560,009.00)
300000 Capital Stock 300000 (442,420,000.00)
300020 Additional Paid in Capital 300020 (18,905,149.00)
310500A Income Tax Payable -OIC 310500A (151,310.00)
310500B Other Comprehensive Income/Exp. 310500B 2,226,509.00
310500C Head office equity 310500C (246,657,659.00)
400000 Sales Local 400000 (2,352,412,456.00)
400010 Sales Foreign 400010 (65,326,612.00)
430000 Sales Returns 430000 38,203,135.00
500001 Cost of Sales 500001 2,031,625,716.00
600001A Freight and Handling 600001A 74,772.00
600001B Freight and Delivery 600001B 14,339,252.00
600001C Freight and Handling 600001C -
600050A Spareparts -Repairs and Maintenance 600050A 11,042,464.00
600050B Spareparts -Repairs and Maintenance 600050B -
600051A Factory Supplies -R & M 600051A 6,413,232.00
600051B Factory Supplies 600051B 6,259,632.00
600051C Factory Supplies -R & M 600051C 8,598.00
600052A Contracted Services - R & M 600052A 10,218,508.00
600052B Contracted Services 600052B 65,112.00
600053A Laboratory Equipment -repairs 600053A 1,339.00
600053B Contracted Services - R & M 600053B -
600054A Vehicle -Repairs 600054A 2,710,057.00
600054B Vehicle -Repairs 600054B 278,404.00
600055A H-ware/software Maint. 600055A 75,794.00
600055B H-ware/software Maint. 600055B 53,390.00
600056A Other Repairs and Maint. 600056A 709,262.00
600056B Other Repairs and Maint. 600056B 9,358.00
600057A Loss from Asset write -off -SPS 600057A -
600057B Loss from Asset write -off -SPS 600057B -
600100A Salaries & Wages 600100A 17,189,495.00
600100B Salaries & Wages 600100B 6,629,133.00
600101A Salaries and Wages- Overtime 600101A 1,264,535.00
600101B Salaries and Wages- Overtime 600101B 92,760.00
600102A Salaries and wages -Contractuals 600102A 6,352.00
600102B Salaries and wages -Contractuals 600102B 38,641.00
600110A 13th Month Pay 600110A 1,387,892.00
600110B 13th Month Pay 600110B 404,030.00
600111A SL/VL Conversion 600111A 181,523.00
600111B SL/VL Conversion 600111B 138,734.00
600112A Rice subsidy 600112A 366,752.00
600112B Rice subsidy 600112B 59,200.00
600113A Uniform 600113A 170,863.00
600113B Uniform 600113B 32,238.00
600114A Gift Check 600114A 53,900.00
600114B Gift Check 600114B 4,900.00
600115A Healthcard 600115A 1,186,453.00
600115B Healthcard 600115B 48,437.00
600116A SSS Prem, Philhealth & ECC 600116A 1,055,898.00
600116B SSS Prem, Philhealth & ECC 600116B 260,494.00
600117A Pag-ibig Fund Contr. 600117A 70,700.00
600117B Pag-ibig Fund Contr. 600117B 18,458.00
600118A Medical and dental 600118A 22,373.00
600118B Medical and dental 600118B 44,772.00
600121A Outing subsidy 600121A 67,013.00
600121B Outing subsidy 600121B 11,227.00
600122A Sports subsidy 600122A 6,742.00
600122B Sports subsidy 600122B 23,480.00
600123A Medicine Allowance 600123A 54,000.00
600123B Medicine Allowance 600123B 12,000.00
600124A Shuttle Service 600124A 3,308,890.00
600124B Shuttle Service 600124B -
600125A Group life Insurance 600125A 67,637.00
600125B Group life Insurance 600125B -
600126A Insurance -Vehicle 600126A 51,225.00
600126B Insurance -Vehicle 600126B 32,750.00
600201A Insurance 600201A 2,307,320.00
600201B Insurance 600201B -
600202A Contracted Services 600202A 6,190,438.00
600202B Contracted Services 600202B 159,718.00
600203A Taxes, Licenses and Fees 600203A 1,424,416.00
600203B Taxes, Licenses and Fees 600203B 3,804,211.00
600204A Travel & Tranpo- NTA 600204A 1,655,102.00
600204B Travel & Tranpo- NTA 600204B 1,328,854.00
600205A Travel Local-Accomodation 600205A 12,011.00
600205B Travel Local-Accomodation 600205B 28,595.00
600206A Travel Local-Per Diem 600206A 157,091.00
600206B Travel Local-Per Diem 600206B 96,965.00
600207A Travel Local-Airfare 600207A 72,455.00
600207B Travel Local-Airfare 600207B 353,584.00
600208A Travel Local- Fuel 600208A 152,933.00
600208B Travel Local- Fuel 600208B 353,373.00
600210A Travel Foreign -Accomodation 600210A 10,865.00
600210B Travel Foreign -Accomodation 600210B 58,584.00
600211A Travel Foreign - Per diem 600211A 13,035.00
600211B Travel Foreign - Per Diem 600211B 42,037.00
600212A Travel Foreign -Airfare 600212A 87,398.00
600212B Travel Foreign -Airfare 600212B 43,533.00
600224A Gasoline & Oil 600224A 638,490.00
600224B Gasoline & Oil 600224B -
600245A Security and Janitorial Services 600245A 2,292,084.00
600245B Security and Janitorial Services 600245B -
600250A Utilities 600250A 215,689.00
600250B Utilities 600250B -
600251A Rent Expense 600251A 1,336,271.00
600251B Rent Expense 600251B -
600252A Research and Development 600252A 4,372,743.00
600252A Research and Development 600252A -
600253A Representaion and Entertainment 600253A 3,936.00
600253B Representaion and Entertainment 600253B 33,130.00
600254A Stainoneries and Office Supplies 600254A 552,995.00
600254B Stainoneries and Office Supplies 600254B 120,352.00
600255A Postage/Communication 600255A 270,044.00
600255B Postage/Communication 600255B 135,653.00
600256A Seminars and Training 600256A 155,977.00
600256B Seminars and Training 600256B 78,103.00
600257A Meeting and conference 600257A 25,258.00
600257B Meeting and conference 600257B 72,680.00
600259A Professional Fees 600259A 385,400.00
600259B Professional Fees 600259B 234,223.00
600262A Bank Charges 600262A 7,380.00
600262B Bank Charges 600262B 48,793.00
600263A Retirement Expense 600263A 2,833,244.00
600300B Donations and Contributions 600300B 17,859.00
600310 Management Fees 600310 48,000,000.00
600350 Recruitment 600350 81,335.00
600360A Depreciation 600360A 76,559,533.00
600360B Depreciation 600360B -
600370A Amort.- software 600370A -
600370B Amort. -Software 600370B 73,353.00
799999A Management bonus 799999A 725,000.00
799999B Miscellaneous 799999B 25,524.00
799999C Miscellaneous 799999C 55,860.00
800003A Interest Expense 800003A -
810003B Interest Income-Others 810003B (99,780.00)
810003C Interest Income 810003C (1,376.00)
820000 Sales from Scrap 820000 (4,578,820.00)
820070 Forex Gain/(Loss) 820070 (79,604.00)
820110 Bad Order and Stock Disposal 820110 3,368,154.00
820901 Purchase Discount 820901 -
821010 Provision for Income Tax- Deferred 821010 (695,272.00)
821020 Provision for Income Tax- Current 821020 32,985,251.00
Non Variable Mfg. Expenses -
Selling Expenses -
Administrative Expenses -
OLD CODES OLD CODES
111201 111201
111202 111202
111203 111203
111204 111204 -
111110 111110
111205 111205
111206 111206
111207 111207
111208 111208
111209 111209
111211 111211
111212 111212
111213 111213 -
111125 111125
131100 131100
131105 131105
131106 131106
131107 131107
113135 113135
131205 131205
132104 132104
132105 132105
132106 132106
132110 132110
132111 132111
132113 132113
132116 132116
132123 132123
132126 132126
135291 135291
135292 135292
135140 135140
135285 135285
135298 135298
135110 135110
135125 135125
135120 135120
135121 135121
135123 135123
135125 135125
135126 135126
135127 135127
135128 135128
135129 135129
135130 135130
135165 135165
135185 135185
135195 135195
135302 135302
135304 135304
135310 135310
135342 135342
135351 135351
135361 135361
135240 135240
135297 135297
135312 135312
141100 141100
141101 141101
141102 141102
141103 141103
141104 141104
141170 141170
141170 141170
141170 141170
141171 141171
141172 141172
141173 141173
141174 141174
141175 141175
141176 141176
141177 141177
141178 141178
141179 141179
141180 141180
141181 141181
141182 141182
141183 141183
141184 141184
141185 141185
141186 141186
141187 141187
141188 141188
141189 141189
141201 141201
141221 141221
141222 141222
141223 141223
141224 141224
141226 141226
141227 141227
141228 141228
141251 141251
141271 141271
141272 141272
141273 141273
141274 141274
141275 141275
141281 141281
141282 141282
141283 141283
141285 141285
141290 141290
141291 141291
141293 141293
141294 141294
141299 141299
141300 141300
141301 141301
141302 141302
141303 141303
141304 141304
141305 141305
141306 141306
141307 141307
141308 141308
141309 141309
141311 141311
141312 141312
141313 141313
141314 141314
141316 141316
141319 141319
141320 141320
141321 141321
141322 141322
141323 141323
141324 141324
141326 141326
141327 141327
141328 141328
141329 141329
141331 141331
150130 150130
150140 150140
150150 150150
150160 150160
150170 150170
150170 150170
150205 150205
150235 150235
161100 161100
161115 161115
161125 161125
161135 161135
161150 161150
161165 161165
161170 161170
161175 161175
161185 161185
161201 161201
161202 161202
161203 161203
161204 161204
161209 161209
161210 161210
161211 161211
161212 161212
161213 161213
161214 161214
161215 161215
161216 161216
161217 161217
161218 161218
161219 161219
161255 161255
161265 161265
161275 161275
170501 170501
180101 180101
162101 162101
162100 162100
162102 162102
162103 162103
162103 162103
162104 162104
162105 162105
162106 162106
162107 162107
170106 170106
180135 180135
211105 211105
211110 211110
211115 211115
212100 212100
212105 212105
212110 212110
220100 220100
220105 220105
220110 220110
220135 220135
220140 220140
220145 220145
220150 220150
220160 220160
220301 220301
220302 220302
220303 220303
220304 220304
226001 226001
222201 222201
222301 222301
222503 222503
222309 222309
222304 222304
222305 222305
222312 222312
222313 222313
222314 222314
222315 222315
222316 222316
222317 222317
222318 222318
222319 222319
310001 310001
310001 310001

310002 310002
400105 400105
400106 400106
400115 400115
411100 411100
510500 510500
510550 510550
510605 510605
510615 510615
510625 510625
510640 510640
510650 510650
510660 510660
510670 510670
512104 512104
512105 512105
 512106 512106
512125 512125
512130 512130
512135 512135
512150 512150
512155 512155
512160 512160
600000 600000
600105 600105
600115 600115
600121 600121
600123 600123
600124 600124
600125 600125
600126 600126
600128 600128
600201 600201
600202 600202
600203 600203
600204 600204
600205 600205
600206 600206
600208 600208
600209 600209
600210 600210
600210 600210
600211 600211
600212 600212
600215 600215
600216 600216
600216 600216
600217 600217
600219 600219
600220 600220
600221 600221
600223 600223
600227 600227
600231 600231
600233 600233
600235 600235
600238 600238
600239 600239
600241 600241
600242 600242
600243 600243
600244 600244
600245 600245
600247 600247
600249 600249
600252 600252
600254 600254
600255 600255
600255 600255
600256 600256
600257 600257
600255 600255
600258 600258
600258 600258
600259 600259
600263 600263
600265 600265
600267 600267
600268 600268
600269 600269
600270 600270
600271 600271
600272 600272
600273 600273
600274 600274
600275 600275
600276 600276
600276 600276
600277 600277
600278 600278
600279 600279
600284 600284
600287 600287
600288 600288
600290 600290
600291 600291
600292 600292
600294 600294
600296 600296
600297 600297
600298 600298
600299 600299
700300 700300
700120 700120
700125 700125
700343 700343
700375 700375
700384 700384
700380 700380
700387 700387
800000 800000
800100 800100
800101 800101
800103 800103
800104 800104
800106 800106
800107 800107
800108 800108
800110 800110
800111 800111
800112 800112
800113 800113
800115 800115
800116 800116
800117 800117
800118 800118
800119 800119
800119 800119
800120 800120
800121 800121
800123 800123
800124 800124
800125 800125
800126 800126
800128 800128
800129 800129
800130 800130
800131 800131
800133 800133
800135 800135
800137 800137
800140 800140
800141 800141
800142 800142
800144 800144
800146 800146
800148 800148
800176 800176
800151 800151
800153 800153
800154 800154
800155 800155
800154 800154
800156 800156
800156 800156
800156 800156
800156 800156
800156 800156
800157 800157
800158 800158
800159 800159
800162 800162
800164 800164
800166 800166
800167 800167
800168 800168
800169 800169
800183 800183
800185 800185
800186 800186
800187 800187
800188 800188
800190 800190
800192 800192
800194 800194
800197 800197
800198 800198
800199 800199
800196 800196
920120 920120
920125 920125
920126 920126
920175 920175
920185 920185
920130 920130
920150 920150
#REF!
Borrowing Cost
4767660.375842
(3,515.00)

#REF!
 CLIENT: CFC Clubhouse Property, Inc.
Period-end: 9/30/2013
Currency/uni Philippine Peso

Account
CURRENT ASSETS
Cash and cash equivalents
Cash and cash equivalents
Cash and cash equivalents
Account
Code Description
Cash on hand
111110 Cash on Hand/Undeposited Coln
111125 Revolving Fund
100000 Cash on Hand/Undeposited Coln
100111 Revolving Fund
SGV01 Petty Cash

Cash in banks

Receivables
Trade receivables
TRADE AR 131100 Accounts Receivable Trade(BEV)
TRADE AR 131105 Accounts Receivable Trade(BCFD)
TRADE AR 131106 Accounts Receivable Trade(URC Int'l)
TRADE AR 131107 Accounts Receivable Trade-(URC-NUR)
110050 ART - Affiliates

Due from Parent Company

due to 135291 ICA-URC Main
due to 135292 ICA-URC Main Others
due to 135140 ICA-BCFD
due to 135285 ICA-Beverage
due to 135298 ICA-BCFD Others
due to 135110 ICA-JG Petrochem
due to 135125 ICA -JG Summit Others
due to 135120 ICA -JG Summit LOANS AND Advances
due to 135121 ICA- JG Summit BDO S/A
due to 135123 ICA -JG Summit Security Bank-Actual
due to 135125 ICA -JG Summit Holdings Affiliates
due to 135126 ICA -JG Smmit BDO- Actual
due to 135127 ICA -JG Summit BDO- Ant.
due to 135128 ICA- JG Summit BDO S/A
due to 135129 ICA - JG Summit RSB Ant.
due to 135130 ICA -JG Summit -MBTC
due to 135165 ICA - GBF
due to 135185 ICA - SONEDCO
due to 135195 ICA - NURC
due to 135302 ICA-UCP
due to 135304 ICA-URC Packaging Division
due to 135310 ICA - ESD
due to 135342 ICA- ETD
OTHER RECEIVABLE 135351 ICA-QSR
135361 ICA - URC Hot Loops
135240 ICA-Litton Mills
TRADE AR 135297 ICA -URC Vietnam
135312 ICA - CMC
136000 DF Aff.-URC Main
136001 ICA-BCFD
136039 ICA- JG Summit-BDO
136041 ICA - JG Summit-MBTC
228002C ICA-QSR
228002D DT URC Vietnam
228002E DT ETD
133020 DF Div. -PET BOTTLES

Other receivables
OTHER RECE 132104 Advances to Supplier
OTHER RECE 132106 Advances to OAES for projects/trips
OTHER RECE 132110 Advances to OAES - others
OTHER RECE 132111 Advances to OAES liq. in process
OTHER RECE 132113 Advances to SSS/ECC/Med/Maternity
OTHER RECE 132116 Dollar Purchases
OTHER RECE 132123 Tax Credit Receivables
110501 Advances to OAES
110522 Advances -Emergency Loan
110504 Advances to SSS/ECC/Med/Maternity
110507 Tax Credit Receivables
110519 A/R Non Trade

Inventories
Raw materials
RM 141100 Local Raw Materials Invty.
RM 141101 RM Purchase Price Variance-Local
RM 141102 Imported RM Invty.
RM 141103 RM Purchase Price Variance- Imported
RM 141170 Raw Materials In Transit
RM 141171 Opening Charges-RM
RM 141172 Advance Duty Deposit-RM
RM 141173 Customs Duty-RM
RM 141174 Bank Charges-RM
RM 141175 Demurrage-RM
RM 141176 Storage Charges-RM
RM 141177 Wharfage-RM
RM 141178 VAT-RM
RM 141179 THL/LCL/DOC/TOF/BBF-RM
RM 14117A MIT Cearing
RM 14117B Freight Adjs. Clearing
RM 141180 Processing/Conduction Fee-RM
RM 141181 Stamps/Notarial Fee-RM
RM 141182 Brokerage Fee-RM
RM 141183 Handling /Del/Trucking
RM 141184 Interest Charges-RM
RM 141185 Marine Insurance-RM
RM 141186 Ocean Freight - RM
RM 141187 VAT-RM
RM 141188 Invoice Amount-RM
RM 141189 IPF-RM
120040 Local Raw Materials Invty.
120100 RM In Transit

Goods in-process

Finished goods

Spare parts and supplies

SPS 141271 Supplies and Spareparts-Local
SPS 141272 SPS Purchase Price Variance-Local
SPS 141273 Supplies and Spareparts-Impt.
SPS 141274 SPS Purchase Price Variance-Imported
SPS 141275 SPS Valuation from Invty. Allowance/Loss
SPS 141311 Opening Charges-SPS
SPS 141313 Customs Duty-SPS
SPS 141314 Bank Charges-SPS
SPS 141316 Storage Charges-SPS
SPS 141319 THL/LCL DOC/TOF-SPS
SPS 141320 Processing/Conduction Fee-SPS
SPS 141321 Stamps/Notarial Fees-SPS
SPS 141322 Brokerage Fee- SPS
SPS 141323 Handling/Delivery Charges -SPS
SPS 141324 Interest Charges-SPS
SPS 141326 Ocean Freight -SPS
SPS 141327 VAT-SPS
SPS 141328 Invoice Amount-SPS
SPS 141329 IPF-SPS
120060 SPS Inventory
120080 Factory Supplies Inventory
120163 SPS Valuation from Invty. Allowance/Loss
120120 SPS In Transit
160150 Cylinders
160160 Cylinder Designs
160170 Cylinder Bath
161150 Accum. Depn. -Cylinders
161160 Accum. Usage :-Designs
161170 Accum. Usage: Bath
161101 Clearing Account FA Acq.
160140 CAPEX IO

Packaging materials
PM 141281 CPM Invty.
PM 141282 CPM Purchase Price Variance-Local
PM 141283 CPM Invty - Imported
PM 141290 CPM In Transit
PM 141291 Opening Charges -CPM
PM 141293 Customs Duty-CPM
PM 141294 Bank Charges-CPM
PM 141299 THL/LCL/DOC/TOF/BBF-CPM
PM 141300 Processing/Conduction Fees - CPM
PM 141301 Stamps/Notarial Fee-CPM
PM 141302 Brokerage Fee-CPM
PM 141303 Handling/Delivery/Trucking - CPM
PM 141304 Interest Charges - CPM
PM 141306 Ocean Freight-CPM
PM 141308 Invoice Amount-CPM
PM 141309 CPM Usage-Local
120050 CPM Invty.

Other current assets

Input value-added tax
OCA 150130 Input Tax-RM
OCA 150140 Input Tax-Other RM
OCA 150150 Input Tax- Supplies
OCA 150160 Input Tax-Services
OCA 150170 Input Tax-Capital goods
OCA 150171 Input Tax-Liq. Of Advances
OCA 222201 Output Tax on Local Sales
180210 Input Tax-Capital goods
210515 Output Tax on Local Sales

Others
OCA 150205 Prepaid Insurance
OCA 150245 Creditable Withholding Tax
OCA 150235 Other Prepaid Items
OCA 170106 Miscellaneous Deposit
140051 Prepaid Insurance
140055A Prepaid Rent
140055B Other Prepaid Items
180004 Miscellaneous Deposit

TOTAL CURRENT ASSETS

NONCURRENT ASSETS
Property, plant and equipment
Land

Land improvement
161115 Land Improvement
162101 Accum. Depn. -Land Improvement
160010 Land Improvement
161010 Accum. Depn. -Land Improvement

Building and improvements

161125 Building
162100 Accum Depn-Building
161135 Building Improvement
162102 Accum. Depn. -Building Improvement
160030 Building
160040 Building Improvement
161030A Accum. Depn. -Building
161030B Accum. Depn. -Building Improvement

Machinery and equipment

161165 Process Equipment
161170 Laboratory Equipment
161175 Other Equipment
161265 Computer Equipment
162103 Accum. Depn. -Process Equipment
162103 Accum. Depn. -Other Equipment
162105 Accum. Depn.- Computer Equipment
 162107 Accum Depn-Lab Equipt.
160050 Machinery and Equipment
160080 Laboratory Equipment
160070 IT Equipment
161050 Accum. Depn. -Machinery and Equipment
161080 Accum. Depn. -Laboratory Eqpt
161070 Accum. Depn.- IT Equipment

Furniture, fixtures and equipment

161255 Furniture Fixtures & Equipment
162103 Accum. Depn. -Furniture & Fixtures
160060 Furniture Fixtures & Equipment
161060 Accum. Depn. -Furniture & Fixtures

Transportation equipment
161275 Transportation Equipment
162106 Accum. Depn. -Transportation Equipment
160090 Transportation Equipment
161090 Accum. Depn. -Transportation Equipment

Construction in progress

Equipment in transit

Deferred tax assets

Deferred tax assets

TOTAL NONCURRENT ASSETS

TOTAL ASSETS

LIABILITIES AND EQUITY

CURRENT LIABILITIES
Accounts payable and accrued expenses
Accounts payable
CL 222301 Bank Overdraft
CL 211105 A/P Trade Interco.-Clearing
CL 211110 A/P Trade-Interco-Actual
CL 211115 A/P Trade-Interco-Anticipated
CL 212100 A/P Trade Clearing
CL 212105 A/P -Actual
CL 212110 A/P Trade- Anticipated
CL 212111 A/P Trade- Unreleased checks
CL 220100 A/P - NT - Actual
 CL 220105 A/P - NT - Anticipated
CL 220110 A/P NT-Clearing
CL 220135 A/P - NT - Emp. - Actual
CL 220140 A/P - NT- Emp. -Anticipated
CL 220145 A/P -NT-Emp.- Clearing
CL 220150 Custodian Clearing
120190 AP Trade
210525 AP NT Trade
230019 Bank Overdraft

Accrued expenses
CL 222304 Accrued 13th Month Pay
CL 222305 Accrued Payroll
13.85 CL 222309 Accrued Expenses
239999 Other Accrued Expenses
230010 Accrued 13th Month Pay
230000 Accrued Payroll
230018 Accrued Contracted Services

Other payables
CL 220301 Withholding Tax-Sal & Wages
CL 220302 Withholding Tax Expanded Payable
CL 220303 Withholding Tax Supplier-Actual
CL 220304 Withholding Tax Supplier-Ant.
CL 222312 SSS Prem, Med & ECC Payable
CL 222313 Philhealth Payable
CL 222314 Pag-ibig Fund Payable
CL 222315 SSS Salary Loan Payable
CL 222316 Pag-ibig Loan Payable
CL 222317 Robinsons Payable
CL 222318 Robinsons Easy Loan Payable
CL 222319 Health card payable
210500 Advances from Employee
249999 Liq. Employee-CA -clearing
210516 Withholding Tax-Sal & Wages
210517 Withholding Tax Supplier
210502 SSS Prem, Med & ECC Payable
210536 Philhealth Payable
210507 Pag-ibig Fund Payable
210506 Pag-ibig Loan Payable
299010 Health card payable
Dividends Payable

Due to related parties

 Due to related parties
due to 135291 ICA-URC Main
due to 135292 ICA-URC Main Others
due to 135140 ICA-BCFD
due to 135285 ICA-Beverage
due to 135298 ICA-BCFD Others
due to 135110 ICA-JG Petrochem
due to 135125 ICA -JG Summit Others
due to 135125 ICA -JG Summit Holdings Affiliates
due to 135120 ICA -JG Summit LOANS AND Advances
due to 135121 ICA- JG Summit BDO S/A
due to 135123 ICA -JG Summit Security Bank-Actual
due to 135125 ICA -JG Summit Holdings Affiliates
due to 135126 ICA -JG Smmit BDO- Actual
due to 135127 ICA -JG Summit BDO- Ant.
due to 135128 ICA- JG Summit BDO S/A
due to 135129 ICA - JG Summit RSB Ant.
due to 135130 ICA -JG Summit -MBTC
due to 135165 ICA - GBF
due to 135185 ICA - SONEDCO
due to 135195 ICA - NURC
due to 135302 ICA-UCP
due to 135304 ICA-URC Packaging Division
due to 135310 ICA - ESD
due to 135342 ICA- ETD
due to 135351 ICA-QSR
due to 135361 ICA - URC Hot Loops
due to 135240 ICA-Litton Mills
due to 135297 ICA -URC Vietnam
trade due to 135312 ICA - CMC
due to 139000 ICA - URC - All
136007 ICA-JG Petrochem
136005 ICA - JG Summit Others
136044 ICA -JG Summit-Security Bank -Actual
136043 ICA- JG Summit -RSB
136016 ICA- GBF
136002 ICA-UCP
228002A ICA-URC Packaging Division
228002B ICA - CMC
226000 DT Aff URC Main
226007 DT Aff JGSPC
226016 DT Aff GBF

Income tax payable

 Income tax payable

TOTAL CURRENT LIABILITIES

NONCURRENT LIABILITIES
Pension liability

TOTAL NONCURRENT LIABILITY

EQUITY
Capital stock

Additional paid-in capital

Appropriated - Retained earnings

310005 Appropriated Retained Earnings

Unappropriated - Retained earnings

310002 Head office equity
310005 Appropriations during the year
310003 Dividends
920126 Other Comprehensive Income
Net income
310500B Other Comprehensive Income/Exp.
310500A Income Tax Payable -OIC
310500C Head office equity

TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
 CCPI S
Worki

- 0.16
Unadjusted Adjusted
W. P. Balance W.P. CAJE Balance W.P.
Ref. 09.30.2014 Ref. Debit (Credit) 09.30.2014 Ref.

- -
- -
921.00 921.00
160,000.00 65,800.00 225,800.00
-
160,921.00 - 65,800.00 226,721.00 -

(64,198,269.00) - 80,650,202.00 16,451,933.00 -

(64,037,348.00) 80,716,002.00 16,678,654.00

- -
- -
- -
- -
490,655,288.00 (252,930,869.00) 237,724,419.00
490,655,288.00 - (252,930,869.00) 237,724,419.00 -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
 - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
2,011,809,294.00 (2,011,809,294.00) -
152,095,587.00 (152,095,587.00) -
75,527,857.00 (75,527,857.00) -
130,693.00 (130,693.00) -
5,240.00 (5,240.00) -
10,227,799.00 (10,227,799.00) -
506,763.00 (506,763.00) -
- -
2,250,303,233.00 - (2,250,303,233.00) - -

- -
- -
- -
- -
- -
- -
- -
192,636.00 192,636.00
7,931.00 7,931.00
171,051.00 171,051.00
599,206.00 599,206.00
919,127.00 919,127.00
1,889,951.00 - - 1,889,951.00 -
2,742,848,472.00 (2,503,234,102.00) 239,614,370.00

- -
- -
- -
- -
 - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
440,000,175.00 (13,751,095.58) 426,249,079.42
39,031,673.00 3,951.00 39,035,624.00
479,031,848.00 - (13,747,144.58) 465,284,703.42 -

30,488,795.00 - - 30,488,795.00 -

30,262,403.00 - - 30,262,403.00 -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
 - -
- -
- -
- -
17,564,236.00 17,564,236.00
5,281,897.00 5,281,897.00
(2,878,055.00) (9,207,790.00) (12,085,845.00)
4,974,570.00 4,974,570.00
1,203,716.00 1,203,716.00
22,709,667.00 22,709,667.00
948,955.00 948,955.00
(393,506.00) (393,506.00)
(20,886,326.00) (20,886,326.00)
(189,791.00) (189,791.00)
41,143.00 41,143.00
(1,318.00) (1,318.00)
28,375,188.00 - (9,207,790.00) 19,167,398.00 -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
1,463,961.00 1,463,961.00
1,463,961.00 - - 1,463,961.00 -
569,622,195.00 - (22,954,934.58) 546,667,260.42 -

- -
- -
- -
- -
- -
- -
 - -
7,080,642.00 7,080,642.00
(1,190,034.00) (1,190,034.00)
5,890,608.00 - - 5,890,608.00 -

- -
- -
- -
- -
2,131,890.00 2,131,890.00
450,000.00 450,000.00
1,574,644.00 1,574,644.00
263,016.00 263,016.00
4,419,550.00 - - 4,419,550.00 -
10,310,158.00 - - 10,310,158.00 -
3,258,743,477.00 (2,445,473,034.58) 813,270,442.42

3,968,907.00 - - 3,968,907.00 -

- -
- -
462,000.00 462,000.00
(461,999.00) (461,999.00)
1.00 - - 1.00 -

- -
- -
- -
- -
83,328,456.00 83,328,456.00
29,466,414.00 358,231.00 29,824,645.00
(21,552,742.00) (2,665,586.00) (24,218,328.00)
(39,559,376.00) 6,617,552.00 (32,941,824.00)
51,682,752.00 - 4,310,197.00 55,992,949.00 -

- -
- -
- -
- -
- -
- - -
- -
 - -
665,324,163.00 (358,232.00) 664,965,931.00
3,072,045.00 3,072,045.00
4,305,075.00 4,305,075.00
(351,626,705.00) (5,677,857.00) (357,304,562.00)
(3,329,027.00) 1,725,891.00 (1,603,136.00)
(3,269,205.00) (3,269,205.00)
314,476,346.00 - (4,310,198.00) 310,166,148.00 -

- -
- -
11,634,934.00 11,634,934.00
(6,761,176.00) (6,761,176.00)
4,873,758.00 - - 4,873,758.00 -

- -
- -
4,390,250.00 4,390,250.00
(3,783,936.00) (3,783,936.00)
606,314.00 - - 606,314.00 -

9,066,897.00 - - 9,066,897.00 -

689,128.00 - - 689,128.00 -
385,364,103.00 (1.00) 385,364,102.00

3,753,138.00 - 2,756,468.00 6,509,606.00 -

3,753,138.00 2,756,468.00 6,509,606.00
389,117,241.00 2,756,467.00 391,873,708.00
3,647,860,718.00 (2,442,716,567.58) 1,205,144,150.42

- -
- -
- -
- -
- -
- -
- -
- -
- -
 - -
- -
- -
- -
- -
- -
185,347,825.00 (1,824,603.00) 187,172,428.00
8,113,281.00 8,113,281.00
(78,832,030.00) 78,832,030.00
193,461,106.00 - (80,656,633.00) 274,117,739.00 -

- -
- -
- -
229,307.00 229,307.00
3,238,047.00 3,238,047.00
44,372.00 44,372.00
1,121,740.00 1,121,740.00
4,633,466.00 - - 4,633,466.00 -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
283,962.00 (65,800.00) 349,762.00
5,000.00 5,000.00
1,685,568.00 1,685,568.00
2,892,764.00 (72,750.00) 2,965,514.00
2,198,991.00 2,198,991.00
129,771.00 129,771.00
40,862.00 40,862.00
125,734.00 125,734.00
560,009.00 560,009.00
- -
7,922,661.00 - (138,550.00) 8,061,211.00 -
206,017,233.00 - (80,795,183.00) 286,812,416.00 -
 - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
119,201,382.00 119,201,382.00
77,064.00 77,064.00 -
985,614.00 985,614.00 -
119,088,486.00 119,088,486.00 -
51,599.00 51,599.00
2,609.00 2,609.00 -
85,521,882.00 85,521,882.00 -
8,755.00 8,755.00 -
2,297,531,402.00 2,297,531,402.00 -
27,164,086.00 27,164,086.00
40,670.00 40,670.00
2,649,673,549.00 - 2,503,215,812.00 146,457,737.00 -
2,649,673,549.00 - 2,503,215,812.00 146,457,737.00 -
 4,966,942.00 - 4,263,759.52 703,182.48 -
4,966,942.00 - 4,263,759.52 703,182.48 -
2,860,657,724.00 - 2,426,684,388.52 433,973,335.48 -

8,609,819.00 - 19,563.00 8,590,256.00 -

8,609,819.00 (19,563.00) 8,590,256.00
8,609,819.00 (19,563.00) 8,590,256.00

442,420,000.00 - - 442,420,000.00 -
442,420,000.00 - - 442,420,000.00 -

18,905,149.00 - - 18,905,149.00 -
18,905,149.00 - - 18,905,149.00 -

- -
- - -
- - -

- -
- -
- -
- -
72,685,566.00 56,672,950.09
(2,226,509.00) (2,226,509.00)
151,310.00 151,310.00
246,657,659.00 246,657,659.00
317,268,026.00 - - 301,255,410.09 -
317,268,026.00 - - 301,255,410.09 -
778,593,175.00 - - 762,580,559.09 -
3,647,860,718.00 - 2,426,664,825.52 1,205,144,150.58 -
- 0.16
 CCPI September 30, 2013
Working Balance Sheet

0.16 0.31
Audited Audited
PAJE W.P. Balance Balance
Debit (Credit) Ref. 09.30.2014 09.30.2013

- 921.00
- 155,000.00
921.00
225,800.00
-
- - 226,721.00 155,921.00

- - 16,451,933.00 4,094,225.00
- 16,678,654.00 4,250,146.00

- 74,288,411.00
- -
- 5,178,251.00
- 4,011,361.00
237,724,419.00
- - 237,724,419.00 83,478,023.00

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
 - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- -
- 10,227,799.00
- -
-
-
-
-
-
-
-
-
- - - 10,227,799.00

- 1,323,542.00
- 138,612.00
- -
- 1,832.00
- -
- 41,080.00
- 599,206.00
192,636.00
7,931.00
171,051.00
599,206.00
919,127.00
- - 1,889,951.00 2,104,272.00
- 239,614,370.00 95,810,094.00

- 4,391,661,911.00
- (540,015,169.00)
- (3,536,988,042.00)
- (6,405,656.00)
 - 13,177,920.00
- 1,424,943.00
- 2,887,449.00
- 1,364,238.00
- 248,456.00
- 565,758.00
- 431,780.00
- 100,459.00
- 461,048.00
- 1,808,903.00
- -
- -
- 631,154.00
- (41,249.00)
- 494,558.00
- 2,113,984.00
- 149,183.00
- 2,427,230.00
- 84,210.00
- 8,678,005.00
- 24,819,558.00
- 12,450.00
426,249,079.42
39,035,624.00
- - 465,284,703.42 370,093,081.00

- - 30,488,795.00 15,799,510.00

- - 30,262,403.00 46,696,929.00

- 9,115,701.00
- (277,075.00)
- 22,284,567.00
- (1,380.00)
- (2,878,055.00)
- 23,194.00
- 158,008.00
- 29,101.00
- 5,346.00
- 2,250.00
- 212,799.00
- 16,542.00
- 17,810.00
- 62,417.00
- (27,688.00)
 - 291,449.00
- 436,689.00
- 4,601,665.00
- 12,385.00
17,564,236.00
5,281,897.00
(12,085,845.00)
4,974,570.00
1,203,716.00
22,709,667.00
948,955.00
(393,506.00)
(20,886,326.00)
(189,791.00)
41,143.00
(1,318.00)
- - 19,167,398.00 34,085,725.00

- (29,336,906.00)
- 1,703,382.00
- 28,710,945.00
- 45,328.00
- 14,415.00
- -
- 1,884.00
- 1,000.00
- 17,822.00
- 5,424.00
- 7,028.00
- -
- 26,418.00
- 5,008.00
- 96,081.00
- -
1,463,961.00
- - 1,463,961.00 1,297,829.00
- - 546,667,260.42 467,973,074.00

O.01 - 14,151,589.00
- -
- -
- -
O.01 - 13,285,888.00
- -
 O.01 - -
7,080,642.00
(1,190,034.00)
- - 5,890,608.00 27,437,477.00

- 2,701,975.00
- -
- 24,197.00
- 38,016.00
2,131,890.00
450,000.00
1,574,644.00
263,016.00
- - 4,419,550.00 2,764,188.00
- - 10,310,158.00 30,201,665.00
- 813,270,442.42 598,234,979.00
598,234,979.00
-

(90,107.49) - 3,878,799.51 3,878,800.00

- 462,000.00
- (461,998.00)
462,000.00
(461,999.00)
- - 1.00 2.00

- 83,328,456.00
- (28,641,294.00)
- 29,466,414.00
- (19,930,793.00)
83,328,456.00
29,824,645.00
(24,218,328.00)
(32,941,824.00)
- - 55,992,949.00 64,222,783.00

- 664,007,218.00
- 3,072,045.00
- -
- 3,196,289.00
- (289,235,245.00)
- -
- (3,013,097.00)
 - (3,055,154.00)
664,965,931.00
3,072,045.00
4,305,075.00
(803,316.80) (358,107,878.80)
(1,603,136.00)
(3,269,205.00)
(803,316.80) - 309,362,831.20 374,972,056.00

- 8,968,119.00
- (5,956,804.00)
11,634,934.00
(98,587.30) (6,859,763.30)
(98,587.30) - 4,775,170.70 3,011,315.00

- 3,490,250.00
- (3,490,247.00)
4,390,250.00
(3,783,936.00)
- - 606,314.00 3.00

90,107.49 - 9,157,004.49 368,304.00

- - 689,128.00 16,016.00
(901,904.10) 384,462,197.90 446,469,279.00

77,390.00 - 6,586,996.00 3,057,866.90

77,390.00 6,586,996.00 3,057,866.90
(824,514.10) 391,049,193.90 449,527,145.90
- 1,204,319,636.32 1,047,762,125.00
1,047,762,124.90

- 63,814,818.00
- 25,624,016.00
- 1,164,502,402.00
- (1,163,347,796.00)
- 114,003,061.00
- 1,538,360,726.00
- (1,535,226,001.00)
- -
- 131,706,312.00
 - (129,543,652.00)
- 8,725,905.00
- 165,297.00
- (35,804.00)
- 135,330.00
- (28,621.00)
187,172,428.00
8,113,281.00
78,832,030.00
- - 274,117,739.00 218,855,993.00

- 3,742,385.00
- -
- 2,879,215.00
229,307.00
3,238,047.00
44,372.00
1,121,740.00
- - 4,633,466.00 6,621,600.00

- 1,618,016.00
- (28,928,941.00)
- 19,737,412.00
- 20,292,969.00
- 1,460,723.00
- 89,888.00
- 86,520.00
- 202,742.00
- 85,000.00
- (432,679.00)
- 581,450.00
- 560,009.00
349,762.00
5,000.00
1,685,568.00
2,965,514.00
2,198,991.00
129,771.00
40,862.00
125,734.00
560,009.00
-
- - 8,061,211.00 15,353,109.00
- - 286,812,416.00 240,830,702.00
 - -
- -
- -
- -
- -
- 94,973,909.00
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- 51,599.00
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
119,201,382.00
-
-
-
51,599.00
-
-
-
-
27,164,086.00
40,670.00
- - 146,457,737.00 95,025,508.00
- - 146,457,737.00 95,025,508.00
 -
270,571.20 - 432,611.28 129,043.22
270,571.20 - 432,611.28 129,043.22
270,571.20 - 433,702,764.28 335,985,253.22

(257,966.00) - 8,848,222.00 5,869,263.00

257,966.00 8,848,222.00 5,869,263.00
257,966.00 8,848,222.00 5,869,263.00

- - 442,420,000.00 442,420,000.00
- - 442,420,000.00 442,420,000.00

- - 18,905,149.00 18,905,149.00
- - 18,905,149.00 18,905,149.00

- -
- - -
- - -

- 784,774,737.90
- -
- (614,199,128.00)
- (2,075,197.90)
55,963,090.20 76,082,048.09
145,785.00 (2,372,294.00)
(43,736.00) 195,046.00
246,657,659.00
102,049.00 - 300,443,501.20 244,582,460.09
102,049.00 - 300,443,501.20 244,582,460.09
102,049.00 - 761,768,650.20 705,907,609.09
630,586.20 - 1,204,319,636.48 1,047,762,125.31
0.16 0.31
 Reference
A4.03.02

(1)
102,050.10

Variances
Amount %

(921.00) -100.00% final

(155,000.00) -100.00% final

70,800.00 45.41%

12,357,708.00 301.83%
12,428,508.00 292.43%

(74,288,411.00) -100.00%
- #DIV/0!
(5,178,251.00) -100.00%
(4,011,361.00) -100.00%

154,246,396.00 184.77%

- #DIV/0!
- N/A
- #DIV/0!
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
 - N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- #DIV/0!
- #DIV/0!
- N/A
- N/A
(10,227,799.00) -100.00%
- N/A

(10,227,799.00) -100.00%

(1,323,542.00) -100.00%
(138,612.00) -100.00%
- #DIV/0!
(1,832.00) -100.00%
- #DIV/0!
(41,080.00) -100.00%
(599,206.00) -100.00%

(214,321.00) -10.19%
143,804,276.00 150.09%

(4,391,661,911.00) -100.00%
540,015,169.00 -100.00%
3,536,988,042.00 -100.00%
6,405,656.00 -100.00%
(13,177,920.00) -100.00%
(1,424,943.00) -100.00%
(2,887,449.00) -100.00%
(1,364,238.00) -100.00%
(248,456.00) -100.00%
(565,758.00) -100.00%
(431,780.00) -100.00%
(100,459.00) -100.00%
(461,048.00) -100.00%
(1,808,903.00) -100.00%
- #DIV/0!
- #DIV/0!
(631,154.00) -100.00%
41,249.00 -100.00%
(494,558.00) -100.00%
(2,113,984.00) -100.00%
(149,183.00) -100.00%
(2,427,230.00) -100.00%
(84,210.00) -100.00%
(8,678,005.00) -100.00%
(24,819,558.00) -100.00%
(12,450.00) -100.00%

95,191,622.42 25.72%

14,689,285.00 92.97%

(16,434,526.00) -35.19%

(9,115,701.00) -100.00%
277,075.00 -100.00%
(22,284,567.00) -100.00%
1,380.00 -100.00%
2,878,055.00 N/A
(23,194.00) -100.00%
(158,008.00) -100.00%
(29,101.00) -100.00%
(5,346.00) N/A
(2,250.00)
(212,799.00) -100.00%
(16,542.00) -100.00%
(17,810.00) -100.00%
(62,417.00) -100.00%
27,688.00 -100.00%
 (291,449.00) -100.00%
(436,689.00) -100.00%
(4,601,665.00) -100.00%
(12,385.00) -100.00%

(14,918,327.00) -43.77%

29,336,906.00 -100.00%
(1,703,382.00) -100.00%
(28,710,945.00) -100.00%
(45,328.00) -100.00%
(14,415.00) -100.00%
- N/A
(1,884.00) -100.00%
(1,000.00) -100.00%
(17,822.00) -100.00%
(5,424.00) -100.00%
(7,028.00) -100.00%
- #DIV/0!
(26,418.00) -100.00%
(5,008.00) -100.00%
(96,081.00) -100.00%
- N/A

166,132.00 12.80%
78,694,186.42 16.82%

(14,151,589.00) -100.00%
- N/A
- N/A
- N/A
(13,285,888.00) -100.00%
- N/A
 - N/A

(21,546,869.00) -78.53%

(2,701,975.00) -100.00%
#DIV/0!
(24,197.00) -100.00%
(38,016.00) -100.00%

1,655,362.00 59.89%
(19,891,507.00) -65.86%
215,035,463.42 35.94%

PPE ok
(0.49) 0.00% PPE ok
PPE ok
(462,000.00) -100.00% PPE ok
461,998.00 -100.00% PPE ok

(1.00) -50.00% PPE ok

PPE ok
- N/A PPE ok
- N/A PPE ok
(29,466,414.00) -100.00% PPE ok
19,930,793.00 -100.00% PPE ok

(8,229,834.00) -12.81% PPE ok

PPE ok
(664,007,218.00) -100.00% PPE ok
(3,072,045.00) -100.00% PPE ok
- #DIV/0! PPE ok
(3,196,289.00) -100.00% PPE ok
289,235,245.00 -100.00% PPE ok
- #DIV/0! PPE ok
3,013,097.00 -100.00% PPE ok
 3,055,154.00 N/A PPE ok

(65,609,224.80) -17.50% PPE ok

PPE ok
(8,968,119.00) -100.00% PPE ok
5,956,804.00 -100.00% PPE ok

1,763,855.70 58.57% PPE ok

PPE ok
(3,490,250.00) -100.00% PPE ok
3,490,247.00 -100.00% PPE ok

606,311.00 20210366.67% PPE ok

PPE ok
8,788,700.49 2386.26% PPE ok
PPE ok
673,112.00 4202.75% PPE ok
(62,007,081.10) -13.89% PPE ok

3,529,129.10 115.41% ok
3,529,129.10 115.41%
(58,477,952.00) -13.01%
156,557,511.32 14.94%

(63,814,818.00) -100.00%
(25,624,016.00) -100.00%
(1,164,502,402.00) -100.00%
1,163,347,796.00 -100.00%
(114,003,061.00) -100.00%
(1,538,360,726.00) -100.00%
1,535,226,001.00 -100.00%
- N/A
(131,706,312.00) -100.00%
129,543,652.00 -100.00%
(8,725,905.00) -100.00%
(165,297.00) -100.00%
35,804.00 -100.00%
(135,330.00) -100.00%
28,621.00 -100.00%

55,261,746.00 25.25%

(3,742,385.00) -100.00%
- #DIV/0!
(2,879,215.00) -100.00%

(1,988,134.00) -30.02%

(1,618,016.00) -100.00% -
28,928,941.00 -100.00% -
(19,737,412.00) -100.00%
(20,292,969.00) -100.00%
(1,460,723.00) -100.00%
(89,888.00) -100.00%
(86,520.00) -100.00%
(202,742.00) -100.00%
(85,000.00) -100.00%
0.00%
(581,450.00) -100.00%
(560,009.00) -100.00%

(7,291,898.00) -47.49%
45,981,714.00 19.09%
 - N/A
- #DIV/0!
- N/A
- #DIV/0!
- #DIV/0!
(94,973,909.00) -100.00%
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
(51,599.00) -100.00%
- N/A
- N/A
- #DIV/0!
- #DIV/0!
- N/A
- N/A
- N/A
- N/A
- N/A
- N/A
- #DIV/0!
- N/A

(95,025,508.00) (1.00)
(95,025,508.00) -100.00%
 (129,043.22) N/A
129,043.22 N/A
(48,914,750.78) -14.56%

(5,869,263.00) -100.00%
5,869,263.00 100.00%
5,869,263.00 100.00%

(442,420,000.00) -100.00%
442,420,000.00 100.00%

(18,905,149.00) -100.00%
18,905,149.00 100.00%

N/A
- N/A
- N/A

(784,774,737.90) -100.00% Beginning

- N/A Net Income
614,199,128.00 -100.00%

(20,118,957.89) -26.44%

190,694,567.79 77.97%
190,694,567.79 77.97%
652,019,716.79 92.37%
608,974,229.01 58.12%
(16,051,742.06) #REF! (0.16)
9,954,193.90 9,971,285.00 (0.08)
 95,025,508.00
293,912,339.00
246,657,657.99
55,963,090.20
302,620,748.19

(0.16) (0.31)
(0.08)
 PM 10,497,555
TE 7,873,166
SAD 524,878

2014 2013
ASSETS
Current Assets
Cash (Note 6) 16,678,654 4,250,146 12,428,508
Receivables (Notes 7 and 16) 239,614,370 95,810,094 143,804,276
Inventories (Note 8) 546,667,260 467,973,074 78,694,186
Other current assets (Note 9) 10,310,158 30,201,665 (19,891,507)
Total Current Assets 813,270,442 598,234,979 215,035,463
Noncurrent Assets
Property and equipment (Note 10) 384,462,198 446,469,279 (62,007,081)
Deferred tax assets - net (Note 18) 6,586,996 3,057,866 3,529,130
Total Noncurrent Assets 391,049,194 449,527,145 (58,477,951)
TOTAL ASSETS 1,204,319,636 1,047,762,124 156,557,512

LIABILITIES AND EQUITY

Current Liabilities
Accounts payable and accrued expenses (Note 11) 433,270,153 335,856,209 97,413,944
Income tax payable 432,611 129,043 303,568
Total Current Liabilities 433,702,764 335,985,252 97,717,512
Noncurrent Liability
Net pension liability (Note 15) 8,848,222 5,869,263 2,978,959
Total Liabilities 442,550,986 341,854,515 100,696,471
Equity
Common stock - 1 par value
Authorized - 500,000,000 shares
Issued and subscribed - 442,420,000
442,420,000 442,420,000 -
shares
Additional paid-in capital 18,905,149 18,905,149 -
Retained earnings (Note 12)
Appropriated –
Unappropriated 302,620,749 246,657,659 55,963,090
Other comprehensive income (2,177,248) (2,075,199) (102,049)
Total Equity 761,768,650 705,907,609 55,861,041
TOTAL LIABILITIES AND EQUITY 1,204,319,636 1,047,762,124 156,557,512
- -

763,945,898 707,982,808
 3,057,866 (2,177,248)
6,586,996 (2,075,199)
(3,529,130) (102,049)
3,485,394
43,735.29 (145,784.29)
292.4% A -
150.1% B -
16.8% C ###
-65.9% D -
35.9%

-13.9% E (901,904)
115.4% 77,390 257,966.7
-13.0%
14.9%

29.0% G -
235.2% ### ###
29.1%

50.8% 257,966
29.5%

22.7%
4.9%
7.9% ###
14.9%
 246,657,659 246,657,659
66,186,536 66,186,536
– –
66,186,536 66,186,536
312,844,195 312,844,195
312,844,195 312,844,195

246,657,659 246,657,659 -2,075,199 705,907,609

66,186,536 66,186,536 − 66,186,536
– – -102,049 -102,049

66,186,536 66,186,536 -102049 66,084,487

66,186,536 66,186,536 -102,049 66,084,487

312,844,195 312,844,195 -2,177,248 771,992,096
312,844,195 312,844,195 -2,177,248 771,992,096
 PM
TE
SAD

Years Ended September 30

2014 2013
NET SALES (Note 16) 2,378,156,071 1,947,262,774
COST OF SALES (Notes 13 and 16) 2,206,166,527 1,751,501,099
GROSS PROFIT 171,989,544 195,761,675
OPERATING EXPENSES (Notes 14 and 16) 90,809,759 81,509,635
INCOME FROM OPERATIONS 81,179,785 114,252,040
NET INTEREST ON NET DEFINED LIABILITY (339,244) (393,638)

UNREALIZED FOREIGN EXCHANGE GAIN

79,603 (205,605)
(LOSS)
INTEREST INCOME (Note 6) 8,472 7,665
INCOME BEFORE INCOME TAX 80,928,616 113,660,462
BENEFIT FROM (PROVISION FOR) INCOME
(24,965,526) (33,601,492)
TAX
NET INCOME FROM CONTINUING
55,963,090 80,058,970
OPERATIONS
NET LOSS FROM DISCONTINUED
OPERATIONS - (3,976,921)
(Note 19)
NET INCOME (LOSS) 55,963,090 76,082,049

55,861,041

8,092,862
6,069,646
404,643
 10,497,555
7,873,166
524,878

Years Ended September 30

430,893,297 22.1% A 5,793,098 2,378,156,071

454,665,428 26.0% B 347,889.00 2,191,513,527
(23,772,131) -12.1% C
9,300,124 11.4% D (8,868,477)
(33,072,255) -28.9%
54,394 -13.8%

285,208 -138.7%
-
807 10.5% 112,251
(32,731,846) -28.8%

8,635,966 -25.7%
(4,429,554)

(20,118,959) -26.4%
 -
14,653,000

95,581,616

76,559,533
2,493,930
79,603
339,244
(8,472)  
175,053,926
CLIENT: CFC Clubhouse Property, Inc.
Period-end: 9/30/2013
Currency/uni Philippine Peso C
W

Account Account W. P.
Code Description Ref.
NET SALES
Net sales
400105 Local Sales
400115 Sales from Scrap
400106 Export Sales
411100 Sales Returns
400000 Sales Local
400010 Sales Foreign
820000 Sales from Scrap
820110 Bad Order and Stock Disposal
430000 Sales Returns

COST OF SALES
Cost of sales
510500 Cost of Sales - Actual
512104 Direct Labor-Actual
512160 Supplies and Spareparts (Cylinder Cost)
500001 Cost of Sales

Utilities and rental

600265 Rent Expense
600105 Water, light and power
600250A Utilities
600251A Rent Expense

Depreciation and amortization expense

600274 Depn.- Land and Improvement
600275 Depn.- Building and Improvement
600276 Depn. -Process Equipment
600277 Depn.- Furnitures and Equipment
 600278 Depn.- Computer Equipment
600279 Depn. - Transportation Equipment
600276 Depn.- Other Equipment
600360a Depreciation
600370a Amort.- software

Repairs and maintenance

600267 R & M -Building
600268 R & M -Vehicle
600269 R & M -Computers
600270 R & M -Furniture & Fixtures
600271 R & M -Machinery and Equipment
600272 R & M -Other Equipment
600273 R & M -Others
600050a Spareparts -Repairs and Maintenance
600051A Factory Supplies -R & M
600052A Contracted Services - R & M
600053A Laboratory Equipment -repairs
600054A Vehicle -Repairs
600055A H-ware/software Maint.
600056A Other Repairs and Maint.

Compensation and benefits

600121 Salaries & Wages
600123 Contractuals
600124 Overtime
600125 Shift Differential
600128 Leaves -Taxable
600201 SSS Prem, Med & ECC Contr.
600202 Philhealth Contribution
600203 Pag-ibig Fund Contr.
600204 Medical/Dental Expenses
600206 Group life Insurance
600208 Rice subsidy
600209 Uniform Subsidy
600210 Christmas gifts and package
600211 Company outing
600212 Sports and recreation
600215 Meetings
600216 Employee Fringe Benefits
600216 13th Month Pay-Non Taxable
600218 Sports and recreation
600219 SL/VL Conversion
60021A Special Bonuses-Non Taxable
600220 Shuttle Service
 600221 Meal and Transportation Allowance
600222 Other employee benefits
600223 Retirement Expense
600231 Training and Seminars
600238 Security Services
600239 Janitorial Services
600100A Salaries & Wages
600101A Salaries and Wages- Overtime
600102A Salaries and wages -Contractuals
600110A 13th Month Pay
600111A SL/VL Conversion
600112A Rice subsidy
600113A Uniform
600114A Gift Check
600115A Healthcard
600116A SSS Prem, Philhealth & ECC
600117A Pag-ibig Fund Contr.
600118A Medical and dental
600121A Outing subsidy
600122A Sports subsidy
600123A Medicine Allowance
799999A Management bonus
600202A Contracted Services
600245A Security and Janitorial Services

Insurance
600284 Insurance -Vehicle
600287 Insurance
600126A Insurance -Vehicle
600201A Insurance

Travel and Transportation

600256 Food and Lodging
600252 Travel & Tranpo- NTA
600254 Fare-Local Travel
600255 Fare-Foreign Travel
600255 Fare-Foreign Per Diem
600255 Fare Foreign -Accomodation
600258 Student Allowance
600258 Relocation allowance
600257 Per Diem/Allowance
600263 Gasoline & Oil
600224A Gasoline & Oil
600204A Travel & Tranpo- NTA
 600205A Travel Local-Accomodation
600206A Travel Local-Per Diem
600207A Travel Local-Airfare
600208A Travel Local- Fuel
600210A Travel Foreign -Accomodation
600211A Travel Foreign - Per Diem
600212A Travel Foreign -Airfare

Supplies
600241 Office Supplies
600296 Factory supplies
600051B Factory Supplies
600254A Stainoneries and Office Supplies

Research and development

600227 Research and Development
600252A Research and Development

Miscellanoues overhead
600115 Freight and Delivery
600235 Subscriptions & Dues
600288 Registration expense
600244 Postage/Tel & Tel.
600245 Postage /Tel. and Fax
600247 Telephone/Radio/Telex/Fax
600249 Representaion and Entertainment
600233 Recruitment
600259 Professional Fees
600292 Other Taxes & Licenses
600297 Donations and contributions
600298 Miscellaneous
600299 Shutdown Expense
600001 Freight and Handling
600057A Loss from Asset write -off -SPS
600203 Taxes, Licenses and Fees
600253A Representaion and Entertainment
600255A Postage/Communication
600259A Professional Fees
799999B Miscellaneous
600256A Seminars and Training
600257A Meeting and conference
600124A Shuttle Service
600125A Group life Insurance
600262A Bank Charges
GROSS PROFIT

OPERATING EXPENSES
Selling and distributions costs
700125 Freight and Delivery
600001b Freight and Delivery
600001A Freight and Handling

Compensation and benefits

800101 Salaries & Wages
800103 Contractuals
800104 Overtime
800106 13th Month Pay - taxable
800108 Leaves - Taxable
800109 Rice Subsidy
800110 SSS Prem, Med & ECC Contr.
800111 Philhealth Contribution
800112 Pag-ibig Fund Contr.
800113 Medical/Clinic/Dental Expense
800115 Group life Insurance
800116 Seperation Pay
800121 Sports and recreation
800123 Retirement Expense
800124 Meetings
800125 13th Month Pay-NT
800126 Leaves - NT
800127 Meals and Transportation Allowance
800128 SLVL Conversion
800129 Shuttle Service
800130 Meal and Transportation Allowance
800131 Other employee benefits
800133 Seminars and training materials
800137 Membership and dues
800156 Relocation Allowance
800156 Student Allowance
600100B Salaries & Wages
600101B Salaries and Wages- Overtime
600102B Salaries and wages -Contractuals
600110B 13th Month Pay
600111B SL/VL Conversion
600112B Rice subsidy
600113B Uniform
600114B Gift Check
600115B Healthcard
600116B SSS Prem, Philhealth & ECC
600117B Pag-ibig Fund Contr.
600118B Medical and dental
600121B Outing subsidy
600122B Sports subsidy
600123B Medicine Allowance
600124 Shuttle Service
600125 Group life Insurance
600263A Retirement Expense
600202b Contracted Services

Taxes and licenses

800186 Local taxes
800187 Property Tax
800188 Other Taxes & Licenses
600203a Taxes, Licenses and Fees
600203B Taxes, Licenses and Fees

Travel and transportation

800151 Traval and transportation - NTA
800153 Fare - Local
800162 Gasoline & Oil
800154 Fare - foreign travel
800155 Food and Lodging
800156 Per Diem/Allowance
600204B Travel & Tranpo- NTA
600205B Travel Local-Accomodation
600206B Travel Local-Per Diem
600207B Travel Local-Airfare
600208B Travel Local- Fuel
600210B Travel Foreign -Accomodation
600211B Travel Foreign - Per diem
600212B Travel Foreign -Airfare
600224B Gasoline & Oil

Repairs and maintenance

800166 R&M - Vehicles
800167 R&M - Computer
800168 R&M - Furnitures & Fixtures
800169 R&M - Others
600050B Spareparts -Repairs and Maintenance
600051C Factory Supplies -R & M
600052B Contracted Services
600054B Vehicle -Repairs
600055B H-ware/software Maint.
600056B Other Repairs and Maint.

Management Fees
800199 Management Fees
600310 Management Fees

Miscellaneous operating expenses

800140 Office Supplies
800141 Computer Supplies
800142 Photocopying/Reproduction
800144 Postage/Tel & Tel.
800146 Telephone/Radio/Telex/Fax
800147 Insurance and Bonds
800148 Representaion and Entertainment
800157 Professional Fees
800158 Sec. Guard and Janitorial Services
800159 Audit Fees
800160 Legal Fees
800164 Rental expense
800170 Depreciation - common expense
800180 Donation and Contribution
800181 Pre-operating Expenses
800183 Insurance - others
800190 Donation and Contribution
800192 Bank Charges
800194 Computerization Expense
800196 Miscellaneous
920125 Other Expense/Income
920151 Miscellaneous expense
920152 Unrealized foreign exchange
800185 Registration expense
600262B Bank Charges
600057B Loss from Asset write -off -SPS
600126B Insurance -Vehicle
600201B Insurance
600245B Security and Janitorial Services
600253B Representaion and Entertainment
600254B Stainoneries and Office Supplies
600255B Postage/Communication
600256b Seminars and Training
600257b Meeting and conference
600259B Professional Fees
600300B Donations and Contributions
600350 Recruitment
600360B Depreciation
600370B Amort. -Software
799999C Miscellaneous

INCOME FROM OPERATIONS

OTHER EXPENSES (INCOME)

920120 Interest Expense
920130 Forex Loss (Gain)
920150 Interest Income
600273 Loss from Asset write -off -SPS
800003A Interest Expense
810003B Interest Income-Others
810003C Interest Income
820070 Forex Gain/(Loss)
820901 Purchase Discount

OTHER COMPREHENSIVE INCOME

920126 Other Comprehensive Income

INCOME BEFORE INCOME TAX

PROVISIONS FOR (BENEFIT FROM) INCOME TAX

920175 Provision for Income Tax - Current
920185 Provision for Income Tax - Deferred
Provision for Income Tax - Deferred OCI
821010 Provision for Income Tax- Deferred
821020 Provision for Income Tax- Current

NET INCOME/TOTAL COMPREHENSIVE INCOME

 CCPI September 30, 2013
Working Income Statement

l----A5.01.02----l
l----A4.03.01----l
Unadjusted Adjusted
Balance W.P. CAJE Balance W.P.
09.30.2014 Ref. Debit (Credit) 09.30.2014 Ref.

- -
- -
- -
- -
2,352,412,456.00 1,214,278.00 2,351,198,178.00
65,326,612.00 65,326,612.00
4,578,820.00 (1,214,278.00) 5,793,098.00
(3,368,154.00) (3,368,154.00)
(38,203,135.00) 165,584.00 (38,368,719.00)
2,380,746,599.00 - 165,584.00 2,380,581,015.00 -
2,380,746,599.00 - 165,584.00 2,380,581,015.00 -

- -
- -
- -
2,031,625,716.00 13,751,095.58 2,045,376,811.58
2,031,625,716.00 - 13,751,095.58 2,045,376,811.58 -

- -
- -
215,689.00 215,689.00
1,336,271.00 1,336,271.00

1,551,960.00 - - 1,551,960.00 -

- -
- -
- -
- -
 - -
- -
- -
76,559,533.00 76,559,533.00
- -
76,559,533.00 - - 76,559,533.00 -

- -
- -
- -
- -
- -
- -
- -
11,042,464.00 (108,000.00) 10,934,464.00
6,413,232.00 6,413,232.00
10,218,508.00 10,218,508.00
1,339.00 1,339.00
2,710,057.00 2,710,057.00
75,794.00 75,794.00
709,262.00 709,262.00
31,170,656.00 - (108,000.00) 31,062,656.00 -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
 - -
- -
- -
- -
- -
- -
17,189,495.00 253,252.00 17,442,747.00
1,264,535.00 1,264,535.00
6,352.00 6,352.00
1,387,892.00 1,387,892.00
181,523.00 181,523.00
366,752.00 366,752.00
170,863.00 170,863.00
53,900.00 53,900.00
1,186,453.00 1,186,453.00
1,055,898.00 1,055,898.00
70,700.00 70,700.00
22,373.00 22,373.00
67,013.00 67,013.00
6,742.00 6,742.00
54,000.00 54,000.00
725,000.00 725,000.00
6,190,438.00 6,190,438.00
2,292,084.00 2,292,084.00
32,292,013.00 - 253,252.00 32,545,265.00 -

- -
- -
51,225.00 51,225.00
2,307,320.00 2,307,320.00

2,358,545.00 - - 2,358,545.00 -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
638,490.00 638,490.00
1,655,102.00 1,655,102.00
 12,011.00 12,011.00
157,091.00 157,091.00
72,455.00 72,455.00
152,933.00 152,933.00
10,865.00 10,865.00
13,035.00 13,035.00
87,398.00 87,398.00
2,799,380.00 - - 2,799,380.00 -

- -
- -
6,259,632.00 6,259,632.00
552,995.00 552,995.00
6,812,627.00 - - 6,812,627.00 -

- -
4,372,743.00 4,372,743.00
4,372,743.00 - - 4,372,743.00 -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
3,936.00 3,936.00
270,044.00 270,044.00
385,400.00 385,400.00
25,524.00 25,524.00
155,977.00 155,977.00
25,258.00 25,258.00
3,308,890.00 3,308,890.00
67,637.00 67,637.00
7,380.00 7,380.00
4,250,046.00 - - 4,250,046.00 -
2,193,793,219.00 - 13,896,347.58 2,207,689,566.58 -

186,953,380.00 (13,730,763.58) 172,891,448.42

- -
14,339,252.00 14,339,252.00
74,772.00 74,772.00
14,414,024.00 - - 14,414,024.00 -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
6,629,133.00 (253,252.00) 6,375,881.00
92,760.00 92,760.00
38,641.00 38,641.00
404,030.00 404,030.00
138,734.00 138,734.00
59,200.00 59,200.00
32,238.00 32,238.00
4,900.00 4,900.00
 48,437.00 48,437.00
260,494.00 260,494.00
18,458.00 18,458.00
44,772.00 44,772.00
11,227.00 11,227.00
23,480.00 23,480.00
12,000.00 12,000.00
- -
- 8,490.00 8,490.00
2,833,244.00 2,833,244.00
159,718.00 159,718.00
10,811,466.00 - (244,762.00) 10,566,704.00 -

- -
- -
- -
1,424,416.00 1,424,416.00
3,804,211.00 3,804,211.00
5,228,627.00 - - 5,228,627.00 -

- -
- -
- -
- -
- -
- -
1,328,854.00 1,328,854.00
28,595.00 28,595.00
96,965.00 96,965.00
353,584.00 353,584.00
353,373.00 353,373.00
58,584.00 58,584.00
42,037.00 42,037.00
43,533.00 43,533.00
- -
2,305,525.00 - - 2,305,525.00 -

- -
- -
- -
- -
- -
8,598.00 8,598.00
65,112.00 65,112.00
278,404.00 278,404.00
 53,390.00 53,390.00
9,358.00 9,358.00
414,862.00 - - 414,862.00 -

- -
48,000,000.00 48,000,000.00
48,000,000.00 - - 48,000,000.00 -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
48,793.00 2,484.00 51,277.00
- 9,207,791.00 9,207,791.00
32,750.00 32,750.00
- -
- -
33,130.00 33,130.00
120,352.00 24,968.00 145,320.00
135,653.00 135,653.00
78,103.00 78,103.00
72,680.00 72,680.00
234,223.00 234,223.00
17,859.00 17,859.00
81,335.00 81,335.00
 - -
73,353.00 73,353.00
55,860.00 (3.00) 55,857.00
984,091.00 - 9,235,240.00 10,219,331.00 -
82,158,595.00 - 8,990,478.00 91,149,073.00 -

104,794,785.00 (22,721,241.58) 81,742,375.42

- -
- -
- -
- -
- -
99,780.00 (19,567.00) 119,347.00
1,376.00 1,376.00
79,604.00 1.00 79,603.00
- -
180,760.00 - (19,566.00) 200,326.00 -
180,760.00 - (19,566.00) 200,326.00 -

- - -
- - -
104,975,545.00 - (22,740,807.58) 81,942,701.42 -

- -
- -
- -
(695,272.00) (2,756,468.00) (3,451,740.00)
32,985,251.00 (4,263,759.67) 28,721,491.33
32,289,979.00 - (7,020,227.67) 25,269,751.33 -
32,289,979.00 - (7,020,227.67) 25,269,751.33 -
7,020,227.67
72,685,566.00 - (15,720,579.91) 56,672,950.09 -

56,672,950.09
16,012,615.91
 Audited Audited
PAJE W.P. Balance Balance
Debit (Credit) Ref. 09.30.2014 09.30.2013

- 2,027,184,227.00
- -
- 23,049,222.00
- (30,360,753.00)
2,351,198,178.00
65,326,612.00
(5,793,098.00) -
3,368,154.00 -
(38,368,719.00)
(2,424,944.00) - 2,378,156,071.00 2,019,872,696.00
(2,424,944.00) - 2,378,156,071.00 2,019,872,696.00

- 1,667,152,356.00
- -
- -
(2,424,944.00) 2,042,951,867.58
(2,424,944.00) - 2,042,951,867.58 1,667,152,356.00

- 2,144,412.00
- 1,334,175.00
215,689.00
1,336,271.00

- - 1,551,960.00 3,478,587.00

- -
- 16,527,557.00
- 69,651,296.81
- 461,197.00
 - 650,123.00
- 767,364.00
- 2,161,136.00
901,904.10 77,461,437.10
-
901,904.10 - 77,461,437.10 90,218,673.81

- 1,029,867.00
- 1,052,850.00
- 2,187.00
- 7,578.00
- 19,010,253.00
- 591,514.00
- -
10,934,464.00
6,413,232.00
10,218,508.00
1,339.00
2,710,057.00
75,794.00
709,262.00
- - 31,062,656.00 21,694,249.00

- 12,898,316.00
- 5,018,487.00
- 973,251.00
- 244.00
- -
- 822,141.00
- 113,935.00
- 60,359.00
- 1,028,138.00
- 89,510.00
- 52,400.00
- -
- 28,000.00
- 112,870.00
- 39,303.00
- 91,917.00
- 72,943.00
- 1,420,408.00
- -
- 344,218.00
- -
- 3,251,882.00
 - 508,549.00
- -
- -
- 155,177.00
- 1,494,624.00
- 623,557.00
17,442,747.00
1,264,535.00
6,352.00
1,387,892.00
181,523.00
366,752.00
170,863.00
53,900.00
1,186,453.00
1,055,898.00
70,700.00
22,373.00
67,013.00
6,742.00
54,000.00
725,000.00
6,190,438.00
2,292,084.00
- - 32,545,265.00 29,200,229.00

- 56,922.00
- 2,374,992.00
51,225.00
2,307,320.00

- - 2,358,545.00 2,431,914.00

- 87,261.00
- 1,244,474.00
- 46,339.00
- 160,107.00
- 2,090.00
- 7,360.00
- 1,625.00
- 12,000.00
- 52,913.00
- 980,860.00
638,490.00
1,655,102.00
 12,011.00
157,091.00
72,455.00
152,933.00
10,865.00
13,035.00
87,398.00
- - 2,799,380.00 2,595,029.00

- 654,369.00
- 5,096,019.00
6,259,632.00
552,995.00
- - 6,812,627.00 5,750,388.00

- 4,784,327.00
4,372,743.00
- - 4,372,743.00 4,784,327.00

- -
- -
- -
- 137,118.00
- 104,470.00
- 1,115.00
- 33,701.00
- 10,000.00
- 17,700.00
- -
- -
- 231,954.00
- -
-
-
-
3,936.00
270,044.00
385,400.00
25,524.00
155,977.00
25,258.00
3,308,890.00
67,637.00
7,380.00
- - 4,250,046.00 536,058.00
(1,523,039.90) - 2,206,166,526.68 1,827,841,810.81

(901,904.10) 171,989,544.32 192,030,885.19

- 10,789,748.00
14,339,252.00
74,772.00
- - 14,414,024.00 10,789,748.00

- 6,878,068.00
- 144,942.00
- 63,728.00
- 20,341.00
- -
- -
- 164,537.00
- 33,249.00
- 14,100.00
- 36,645.00
- 1,767.00
- 2,046,843.00
- 35,903.00
- -
- 24,099.00
- 960,199.00
- 485,000.00
- -
- 115,746.00
- 7,039.00
- 19,239.00
- -
- 61,934.00
- 344.00
- 470.00
- 181.00
6,375,881.00
92,760.00
38,641.00
404,030.00
138,734.00
59,200.00
32,238.00
4,900.00
 48,437.00
260,494.00
18,458.00
44,772.00
11,227.00
23,480.00
12,000.00
-
8,490.00
(339,314.00) 2,493,930.00
159,718.00
(339,314.00) - 10,227,390.00 11,114,374.00

- -
- 1,499,125.00
- 4,613,221.00
1,424,416.00
3,804,211.00
- - 5,228,627.00 6,112,346.00

- 1,806,431.00
- 84,333.00
- 70,984.00
- 84,545.00
- 72,225.00
- 38,835.00
1,328,854.00
28,595.00
96,965.00
353,584.00
353,373.00
58,584.00
42,037.00
43,533.00
-
- - 2,305,525.00 2,157,353.00

- 81,294.00
- -
- -
- -
-
8,598.00
65,112.00
278,404.00
 53,390.00
9,358.00
- - 414,862.00 81,294.00

- 48,000,000.00
48,000,000.00
- - 48,000,000.00 48,000,000.00

- 38,294.00
- -
- 50,061.00
- 122,608.00
- 4,636.00
- -
- 23,262.00
- -
- 130.00
- 213,061.00
- -
- 2,899.00
- -
- -
- -
- 23,428.00
- -
- 98,803.00
- -
- 3,114.00
- 42,884.00
- -
- -
- -
51,277.00
9,207,791.00
32,750.00
-
-
33,130.00
145,320.00
135,653.00
78,103.00
72,680.00
234,223.00
17,859.00
81,335.00
 -
73,353.00
55,857.00
- - 10,219,331.00 623,180.00
(339,314.00) - 90,809,759.00 78,878,295.00

(562,590.10) 81,179,785.32 113,152,590.19

- 393,639.00
- 205,605.00
- (8,249.00)
- 2,878,055.00
(339,244.00) (339,244.00)
112,251.00 7,096.00
1,376.00
79,603.00
-
(226,993.00) - (251,169.00) 3,469,050.00
(226,993.00) - (251,169.00) 3,469,050.00

- - -
- - -
(789,583.10) - 80,928,616.32 116,621,640.19

- 32,905,552.00
- 695,940.10
-
(270,571.20) (3,722,311.20)
(33,654.00) 28,687,837.33
(304,225.20) - 24,965,526.12 33,601,492.10
(304,225.20) - 24,965,526.12 33,601,492.10

(485,357.90) - 55,963,090.20 83,020,148.09

 Variances
Amount %

(2,027,184,227.00) -100.00%

(23,049,222.00) -100.00%
30,360,753.00 -100.00%

358,283,375.00 17.74%
358,283,375.00 17.74%

(1,667,152,356.00) -100.00%
- N/A
- N/A

375,799,511.58 22.54%

(2,144,412.00) -100.00%
(1,334,175.00) -100.00%

(3,478,587.00) -100.00%

-
(16,527,557.00) -100.00%
(69,651,296.81) -100.00%
(461,197.00) -100.00%
 (650,123.00) -100.00%
(767,364.00) -100.00%
(2,161,136.00)

(12,757,236.71) -14.14%

(1,029,867.00) -100.00%
(1,052,850.00) -100.00%
(2,187.00) -100.00%
(7,578.00) -100.00%
(19,010,253.00) -100.00%
(591,514.00) -100.00%
- #DIV/0!

(21,694,249.00) -100.00%

(12,898,316.00) -100.00%
(5,018,487.00) -100.00%
(973,251.00) -100.00%

- #DIV/0!
(822,141.00) -100.00%
(113,935.00) -100.00%
(60,359.00) -100.00%
(1,028,138.00) -100.00%
(89,510.00) -100.00%
(52,400.00) -100.00%
- #DIV/0!
(28,000.00) -100.00%
(112,870.00) -100.00%

(91,917.00) -100.00%
(72,943.00) -100.00%
(1,420,408.00) -100.00%
- #DIV/0!
(344,218.00) -100.00%
- #DIV/0!
(3,251,882.00) -100.00%
 (508,549.00) -100.00%
- #DIV/0!
- #DIV/0!
(155,177.00) -100.00%
(1,494,624.00) -100.00%
(623,557.00) -100.00%

3,345,036.00 11.46%

(56,922.00) N/A
(2,374,992.00) -100.00%

(2,431,914.00) -100.00%

(87,261.00) -100.00%
(1,244,474.00) -100.00%
(46,339.00) -100.00%
(160,107.00) -100.00%

(52,913.00) -100.00%
(980,860.00) -100.00%
(33,251,428.00) -1281.35%

(654,369.00) -100.00%
(5,096,019.00) -100.00%

(5,750,388.00) -100.00%

(4,784,327.00) -100.00%

(4,784,327.00) -100.00%

- N/A
- N/A

(137,118.00) -100.00%
(104,470.00) -100.00%
(1,115.00) -100.00%
(33,701.00) -100.00%
(10,000.00) -100.00%
(17,700.00) -100.00%
- #DIV/0!
- #DIV/0!
(231,954.00) -100.00%
- N/A

(536,058.00) -100.00%
294,460,359.87 16.11%

63,823,015.13 33.24% 192,030,885.19

(10,789,748.00) -100.00%

(10,789,748.00) -100.00%

(6,878,068.00) -100.00%
(144,942.00) -100.00%
(63,728.00) -100.00%

- #DIV/0!
- #DIV/0!
(164,537.00) -100.00%
(33,249.00) -100.00%
(14,100.00) -100.00%
(36,645.00) -100.00%
(1,767.00) -100.00%

- #DIV/0!
(24,099.00) -100.00%
(960,199.00) -100.00%
(485,000.00) -100.00%
- #DIV/0!
(115,746.00) N/A
(7,039.00) N/A

- #DIV/0!
(61,934.00) -100.00%
(344.00) -100.00%
(8,991,397.00) -80.90%

- N/A
(1,499,125.00) -100.00%
(4,613,221.00) -100.00%

(6,112,346.00) -100.00%

(1,806,431.00) -100.00%
(84,333.00) -100.00%

(84,545.00) -100.00%
(72,225.00) -100.00%
(38,835.00) -100.00%

(2,086,369.00) -96.71%

(81,294.00) -100.00%
- N/A
- N/A
- #DIV/0!
 (81,294.00) -100.00%

(48,000,000.00) N/A

(48,000,000.00) N/A

(38,294.00) -100.00%
- #DIV/0!
(50,061.00) -100.00%
(122,608.00) -100.00%
(4,636.00) -100.00%
- #DIV/0!
(23,262.00) -100.00%
- #DIV/0!
(130.00) -100.00%
(213,061.00) -100.00%
- #DIV/0!
(2,899.00) -100.00%
- #DIV/0!
- #DIV/0!
- #DIV/0!
(23,428.00) N/A
- N/A
(98,803.00) -100.00%
- #DIV/0!
(3,114.00) -100.00%
(42,884.00) N/A
- #DIV/0!
- #DIV/0!
 (623,180.00) -100.00%
(76,684,334.00) -97.22%

140,507,349.13 124.18% 113,152,590.19

(393,639.00) -100.00%
(205,605.00) -100.00%
8,249.00 -100.00%
(2,878,055.00) -100.00%

(8,249.00) -0.24%
(8,249.00) -0.24%

- #DIV/0!
- #DIV/0!
140,499,100.13 120.47%

(32,905,552.00) N/A
(695,940.10) N/A

(33,601,492.10) N/A
(33,601,492.10) N/A

174,100,592.23 209.71%
CFC CLUBHOUSE PROPERTY, INC.
ADJUSTING ENTRIES
FY2014

100580 RSB :23-001431 -3 Main

100582 RSB :23-001431 -3 CI
100591 RSB -100360021167:CR
226000 DT Aff URC Main
120100 RM In Transit
160040 Building Improvement
430000 Sales Returns
600057B Loss from Asset write -off -RM
600100A Salaries & Wages
600125A Group life Insurance
600254A Stainoneries and Office Supplies
600262B Bank Charges
820070 Forex Gain/(Loss)
100111 Petty Cash
100550 BDO : 402-8009-068: Main
100560 BPI :610-0037 -14 Main
110050 ART - Affiliates
228002A ICA-URC Packaging Division
120163 Allowance for inventory Write-off
160050 Machinery and Equipment
120190 AP Trade
210517 Withholding Tax Supplier
230019 Bank Overdraft
600050A Spareparts -Repairs and Maintenance
799999C Miscellaneous
810003B Interest Income-Others
210500 Advances from Employees

240002 Income Tax Payable

180200 Deferred Tax Asset
821020 Provision for Income tax
821010 Provision for Income tax - deferred

161030B Accumulated Depreciation - Building Improvements

161080 Accumulated Depreciation - Laboratory Equip
161030A Accumulated Depreciation - Building
161050 Accumulated Depreciation - Machinery and Equip
 230025 Pension Liability
810003B Interest Income

136005 ICA - JG Summit Others

136044 ICA -JG Summit-Security Bank -Actual
136043 ICA- JG Summit -RSB
136002 ICA-UCP
228002A ICA-URC Packaging Division
228002B ICA - CMC
226000 DT Aff URC Main
136000 DF Aff.-URC Main
136001 ICA-BCFD
136039 ICA- JG Summit-BDO
136041 ICA - JG Summit-MBTC
228002C ICA-QSR
228002D DT URC Vietnam
228002E DT ETD
110050 Accounts Receivable

180200 DTA
240002 Tax Payable
821020 Provision for CT
821010 Provision for DT

400000 Sales
820000 Scrap Sales

Pension Liability
Retirement Expense
Interest Expense
Re-measurement

Interest Income
Interest Expense

DTA
Tax Payable
Provision for CT
Provision for DT
Provision for DT OCI

CIP
Land

Depreciation - Machinery and Equipment

Depreciation - Furniture and Fixture
Accumulated Depreciation - Machinery and Equipment
Accumulated Depreciation - Furniture and Fixture

Gain/Loss Invty Diff

RM inventory

Provision for Income Tax

Income Tax Payable
Dr. Cr. Net
48,850,275 48,850,275 9,662,570 (173,807)
1,154,968 1,154,968 3,368,154 (3,368,154)
30,651,444 30,651,444 13,030,724 (3,541,961)
147,293 147,293
3,951 3,951 71,346,579 (1,750,060)
358,231 358,231
165,584 165,584
9,207,791 9,207,791
253,252 253,252
8,490 8,490
24,968 24,968
2,484 2,484
1 1
65,800 65,800
3,951 (3,951)
2,534 (2,534)
165,583 (165,583)
253,252 (253,252)
9,207,790 (9,207,790)
358,232 (358,232)
1,824,603 (1,824,603)
72,750 (72,750)
78,832,030 (78,832,030)
108,000 (108,000)
3 (3)
4 (4)
65,800 (65,800)

255,739 255,739
2,731,523 2,731,523
255,739 (255,739)
2,731,523 (2,731,523)

6,617,552 6,617,552
1,725,891 1,725,891
2,665,586 (2,665,586)
5,677,857 (5,677,857)
 19,563 19,563
19,563 (19,563)

77,064 77,064
985,614 985,614
119,088,486 119,088,486
2,609 2,609
85,521,882 85,521,882
8,755 8,755
2,297,384,109 2,297,384,109
2,011,809,294 (2,011,809,294)
152,095,587 (152,095,587)
75,527,857 (75,527,857)
130,693 (130,693)
5,240 (5,240)
10,227,799 (10,227,799)
506,763 (506,763)
252,765,286 (252,765,286)

24,945 24,945
117,308 (117,308)
117,308 117,308
24,945 (24,945)

1,214,278 1,214,278
1,214,278 (1,214,278)

257,966 (257,966)
339,314 (339,314)
451,495 451,495
145,785 145,785

112,251 112,251
112,251 (112,251)

77,390 77,390
 270,571 270,571
270,571 (270,571)
33,654 (33,654)
43,736 (43,736)

90,107 90,107
90,107 (90,107)

803,317 803,317
98,587 98,587
803,317 (803,317)
98,587 (98,587)

13,751,096 13,751,096
13,751,096 (13,751,096)

4,125,329 (4,125,329)
4,125,329 4,125,329
PBC 10/21/2014

Beginning, deferred tax asset (liability), as restated

RCIT COMPUTATION
Income before income tax 80,928,616
Permanent difference
Nontaxable interest income (8,472)
Non - deductible penalties 2,298,272

Temporary difference
Interest Income from contribution
Retirement expense 2,493,930
Net interest cost 339,244
Past service cost
Amortization of past service cost (137,773)
Inventory allowance 9,207,791
Unrealized forex gain (79,603)
Realized forex loss (205,605)
NOLCO

Taxable income 94,836,399.02

^

RCIT rate 30%

RCIT 28,450,919.71
^
Less MCIT
Income tax due 28,450,919.71
CWT (28,018,308.55)
Income tax payable 432,611.16
(0.13)
Ending deferred tax asset (liability)

OCI
MCIT Computation
Net sales 2,384,114,753
Cost of sales (2,197,161,373)
Other income -
Gross income 186,953,380
MCIT rate 2%
MCIT 3,739,068

Allowable Representation and Entertainment

Net Sales 2,384,114,753
Allowable % 0.50%
Limit 11,920,573.77
Representation per TB 33,130.00

CWT - previous quarters 22,003,849

CWT - 4th QTR 6,014,459
Total CWT 28,018,308.55

Income Tax Due (28,450,920)

Income Tax Payable (432,611.16)

2014 2013
Deferred tax assets
on:
Pension obligation 2,654,467 1,760,779
Inventory allowance 3,625,754 863,417
Past service cost 330,656 371,988
Foreign exchange
(23,881) 61,682
loss
6,586,996 3,057,866
- -

Provision for DT 3,529,130

less DT in OCI 43,736
Provision for DT P/L 3,485,394.00
(3,485,394)
Difference -
 - -
Pension Liability Inventory Allowance
Tax base Tax @ 30% Tax base

5,869,264 PY 1,760,779 2,878,055 PY

TB

CNR
A

CNR - - <
TB 2,493,930 748,179
339,244 101,773

PY
9,207,791
TB
PY

TB

TB

8,702,438 2,610,731 12,085,846

^ ^ ^
145,785 43,736
8,848,223 2,654,467 12,085,846
Rollforward of Pension Liability
Restated Pension liability, beginning
Contribution
Service cost
Interest cost
Pension liability, ending

Computation of Past Service Cost

Projected
Benefit
Year Obligation
2013 2,046,843

Amortization table of Past Service Cost

Past Service Cost

Amortization Year/Year Incurred
2013
2014
2015
2016
2017
2018

2019
2020
2021
2022

To check
 - -
nventory Allowance Past Service Cost FOREX
Tax @ 30% Tax base Tax @ 30% Tax base Tax @ 30%

863,417 1,239,961 PY 371,988 205,605 PY 61,682

- -
(137,773) (41,332) <
2,762,337
(79,603) (23,881) <
(205,605) (61,682)

3,625,754 1,102,188 330,656 (79,603) (23,881)

^ ^ ^ ^ ^

3,625,754 1,102,188 330,656 (79,603) (23,881)

 5,280,780
-
2,493,930
339,244
8,113,954

DTA
Tax Payable
Provision CT
Contribution Past Service Cost Amortization Provision DT
3,424,577 (1,377,734) (137,773) Provision DT OCI

Annual Remaining
Amortization Balance
1,377,734
2013
(137,773) 1,239,961 (0)
(137,773) 1,102,187 (0)
(137,773) 964,414
(137,773) 826,640
(137,773) 688,867
(137,773) 551,094

(137,773) 413,320
(137,773) 275,547
(137,773) 137,773
(137,773) -

-
 Subtotal (before MCIT)
Tax base Tax @ 30% MCIT Total Recon

10,192,885 3,057,866 3,057,866.00 <

- - -
- - -
- - -
- - -

- - -
- - -
2,493,930 748,179 748,179.00
339,244 101,773 101,773.00
- - -
(137,773) (41,332) (41,332.00)
9,207,791 2,762,337 2,762,337.00
(79,603) (23,881) (23,881.00)
(205,605) (61,682) (61,682.00)
- - -
- - -
- - -

- - -

- - - - -

21,810,868 6,543,261 - 6,543,260 -

^ ^ (3,485,394) (24,965,526.00)
145,785.00 43,735.50 43,736
21,956,653 6,586,996 6,586,996

2,790,122
Break down of income tax:
Current 28,450,920 TB
Deferred (3,485,394)
24,965,526 -

Unadjusted Caje Ending Ending per Updated Difference

3,753,138 2,756,468 6,509,606 6,586,996 (77,390)
4,966,942 4,263,760 703,182 432,611.16 270,571
32,985,251 (4,263,760) 28,721,491 28,450,920 270,571
695,272 2,756,468 3,451,740 3,485,394 (33,654)
- - - 43,736 (43,736)
DTA 77,390
Tax Payable 270,571
Provision for CT 270,571
Provision for DT 33,654

Provision for DT OCI 43,736

 2014

Net benefit cost in statements of income

October 1, Current
2013 service cost

Net interest

Present value of defined benefit obligation 9,377,956 2,493,930 542,046

Fair value of plan assets (3,508,693) (202,802)

5,869,263 2,493,930 339,244

 Please update balances based on AVR.

Pension Liability
Current Service Cost
Interest Income
Re-measurement
 2014

f income Re-measurements in other comprehensive income

Subtotal Return on plan Actuarial changes Actuarial changes Actuarial changes

of net assets (excluding arising from arising from arising from
benefit cost amount included changes demographic changes in
in net interest) in experience assumptions financial

adjustments assumptions

3,035,976 (1,095,114) 1,150,348

(202,802) 90,551

2,833,174 90,551 (1,095,114) - 1,150,348

Per Books Per AVR Difference Per Books

8,590,256 8,848,222 (257,966) Beginning 5,869,263
2,833,244 2,493,930 339,314 CSC 2,833,244
339,244 (339,244) Interest Income (112,251)
145,785 (145,785) Re-measurement -
Ending 8,590,256.00

Pension Liability
Retirement Expense
Interest Income
Re-measurement

Interest Income
Interest Expense

Current DT
DTA
Subtotal of Contribution September 30,
re-measurements by employer 2014 

55,234 12,469,166

90,551 (3,620,944)

145,785 - 8,848,222

Per AVR Difference

5,869,263 -
2,493,930 339,314
339,244 (451,495)
145,785 (145,785)
8,848,222 (257,966)

Dr Cr
257,966
339,314
451,495
145,785 145,785
43,736
102,049
112,251
112,251

33,654
33,654
145,785
43,736
102,049