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

ITEMIZED DEDUCTIONS FROM GROSS ESTATE, AND THE AMOUNT DUE

To the Heirs ALFONSO BONIFACIO

I have performed the procedures agreed upon with you and enumerated below with respect to
the gross estate of decedent, ALFONSO BONIFACIO , who died on September 11,
2020 asset 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. These procedures
are summarized as follows:

1. Obtained from the client certified true copies of the following documents/schedule:
A. Transfer certificates of titled. Declarations of real property
1. Transfer certificate of Title No. 68130 containing an area of One thousand
(1,000) square meters situated in Barrio of Balibago, Angeles City.
2. Transfer certificate of title No. 74167 contianing an area of one thousand
(1,000) square meters situated in barrio of Barrio of Balibago, Angeles City.
3. Transfer certificate of title No. 200223-R containing an area of Two Hundred
Seventy two (272) square meters situated at Dau, Municipality of Mabalacat
City, Province of Pampanga.
4. Transfer certificate of Title No. 110181 containing an area of Eighty Two (82)
Square Meters situated at Barrio Balibago, Angeles City.

2. Reviewed the documents received and matched these documents versus the schedule
of properties.
3. Prepared herein the Schedule of Itemized Assets of the Decedents.
4. Prepared 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 a review made in accordance with Philippine Standards on
Auditing, we do not express any assurance on the gross estate of the decedent,
ALFONSO BONIFACIO , as at September 11, 2020.