Deutsche Knowledge Services Pte. Ltd. v. Commissioner of Internal Revenue

THIRD DIVISION [C.T.A. CASE NOS. 8510, 8546 & 8595. May 8, 2015.] DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent. DECISION FABON-VICTORINO , J p : On different dates, petitioner Deutsche Knowledge Services Pte. Ltd. filed three Petitions for Review praying for the refund or issuance of tax credit certificate in the aggregate amount of P119,841,008.12, allegedly representing unutilized input value-added tax (VAT) attributable to its zero-rated transactions for the second (2nd), third (3rd), and fourth (4th) quarters of taxable year 2010, broken down as follows: CTA Case No. Year 2010 Input VAT Claim 8510 2nd Quarter P41,465,493.51 8546 3rd Quarter 35,225,151.47 8595 4th Quarter 43,150,363.14 TOTAL P119,841,008.12 ============= Petitioner is a foreign corporation organized and existing under the laws of Singapore, with address at Net Quad Center, 31st Street corner 4th Avenue, E-Square Zone, Crescent Park West, Taguig City. 1 Petitioner is with license and authorized to conduct business in the Philippines as a regional operating headquarters (ROHQ) by the Securities and Exchange Commission (SEC) to provide qualifying services of general administration and planning, business planning and coordination, sourcing/procurement of raw materials and components, corporate-finance advisory services, marketing control and sales promotion, training and personnel management, logistic services, research and development services and product development, technical support and maintenance, data processing and communication and business development to its affiliates in the Philippines and abroad. 2 It is a VAT taxpayer registered with the Bureau of Internal Revenue (BIR) with TIN/VAT Registration No. 238-763-115-000 and BIR Certificate of Registration No. OCN9RC0000270209 effective June 16, 2005. 3 Respondent, on the other hand, is the Commissioner of the BIR, with the authority to act on claims for refund or issuance of tax credit certificate in accordance with law. She holds office at the BIR National Office Building, Agham Road, Diliman, Quezon City. Petitioner avers that for the period covering April 1, 2010 to December 31, 2010, it rendered qualifying services to various non-resident foreign affiliates for which it was paid acceptable foreign currency and duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP). During the same period, it incurred/paid input taxes on its purchases and/or importations of VATable goods and services. In connection therewith, petitioner filed with the BIR through the Electronic Filing and Payment System (EFPS) its Quarterly VAT Returns on the following dates: Period Covered Date Filed Exhibit 2nd Quarter of 2010 July 21, 2010 "G" 3rd Quarter of 2010 October 20, 2010 "H" 4th Quarter of 2010 January 25, 2011 "MM" Since petitioner's input VAT incurred/paid for the period covering April 1, 2010 to December 31, 2010 were not applied against any output VAT during and in the succeeding quarters, petitioner filed with respondent administrative claims 4 for refund/tax credit of its unutilized input taxes attributable to zero-rated sales for the said period on the following dates: Taxable Period Date of filing the Amount claimed administrative for refund claim for refund 2nd Quarter of 2010 January 31, 2012 P41,465,493.51 3rd Quarter of 2010 May 3, 2012 35,225,151.47 4th Quarter of 2010 August 1, 2012 43,150,363.14 TOTAL P119,841,008.12 ============= Respondent however failed to act on the foregoing applications for refund/tax credit. 5 Hence, petitioner elevated the matter with this Court via three (3) separate Petitions for Review filed on June 28, 2012, September 27, 2012, and December 28, 2012 for the 2nd, 3rd, and 4th quarters of taxable year 2010, respectively. On August 24, 2012, 6 November 26, 2012, 7 and March 12, 2013, 8 respondent filed her respective Answer to the three Petitions for Review basically stating that petitioner is not entitled to a refund/tax credit for failure to submit complete documents mandated in Section 112 of the NIRC of 1997, as amended. Petitioner failed to submit the complete supporting documents specifically set forth in Revenue Memorandum Order No. 53-98 rendering the petitions prematurely filed. The three petitions were subsequently consolidated and after the issues were joint during the Pre-trial Conference , a Pre-Trial Order 9 was issued on June 3, 2013 based on the parties' Joint Stipulation of Facts and Issues 10 filed on May 24, 2013. During the trial, petitioner presented its Finance Controller Rachel M. Concepcion and the Court-commissioned Independent Certified Public Accountant (ICPA) Romeo A. De Jesus, Jr. By way of a Judicial Affidavit, Rachel M. Concepcion testified that as the Finance Controller, she oversees the daily operations of petitioner's finance department, reviews pertinent tax returns and financial statements for submission to proper government agencies. Petitioner has excess and unutilized input VAT from its purchases and/or importation of goods and services for the 2nd, 3rd and 4th quarters of 2010 in the aggregate amount of P119,841,008.12 attributable to petitioner's zero-rated sale of services to non-resident foreign affiliates. This excess and unutilized input VAT was deducted from the accumulated allowable input VAT upon the filing of petitioner's administrative claims for refund. ICPA Romeo A. De Jesus, Jr. , also executed a Judicial Affidavit declaring that he conducted an audit of petitioner's documents pertinent to the present petitions which revealed that out of the total claim of P119,841,008.12, representing input VAT on domestic purchases of goods and services, purchases of capital goods, and purchases of services rendered by non-residents which are attributable to its zero-rated transactions for the period April to December 2010, only P88,496,659.16 may be validly refunded. After petitioner rested, 11 respondent opted not to present any evidence in support of her defense. On May 29, 2014, the consolidated cases were deemed submitted for decision after the filing of petitioner's Memorandum 12 and respondent's Manifestation 13 adopting the arguments she raised in her Answers to the petitions filed on different dates. 14 THE ISSUES The parties submitted the following issues for the resolution of the Court: 15 1. Whether or not the Court of Tax Appeals has jurisdiction over the instant cases; and 2. Whether or not petitioner is entitled to a refund or issuance of tax credit certificate for its alleged unutilized input VAT arising from purchases of goods (other than capital goods) and services, purchases of capital goods and purchases of services rendered by non-residents attributable to zero-rated sales for the 2nd, 3rd and 4th quarters of taxable year 2010 in the amounts of P41,465,493.51, P35,225,151.47 and P43,150,363.14, respectively, or in the aggregate amount of P119,841,008.12. THE COURT'S RULING Petitioner invokes Sections 110 (B) and 112 (A) of the NIRC of 1997, as amended, as legal bases for the relief sought, to wit: "SEC. 110. Tax Credits. xxx xxx xxx (B) Excess Output or Input Tax. If at the end of any taxable quarter the output tax exceeds the input tax, the excess shall be paid by the VAT-registered person. If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters: Provided, That the input tax inclusive of input VAT carried over from the previous quarter that may be credited in every quarter shall not exceed seventy percent (70%) of the output VAT: Provided, however, That any input tax attributable to zero-rated sales by a VAT-registered person may at his option be refunded or credited against other internal revenue taxes, subject to the provisions of Section 112." "SEC. 112. Refunds or Tax Credits of Input Tax. (A) Zero-rated or Effectively Zero-rated Sales. Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (b) and Section 108(B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 108(B)(6), the input taxes shall be allocated ratably between his zero-rated and nonzero-rated sales." Thus, to be entitled to a refund/tax credit of input tax due or paid attributable to zero-rated or effectively zero-rated sales, the following requisites must be present: 1) there must be zero-rated or effectively zero-rated sales; 2) that input taxes were incurred or paid; 3) that such input taxes are attributable to zero-rated or effectively zero-rated sales; 4) that the input taxes were not applied against any output VAT liability; and 5) that the claim for refund was filed within the two-year prescriptive period. Of the requisites cited, the timeliness of the filing of the instant Petitions for Review is paramount in the determination of Court's jurisdiction and petitioner's entitlement to relief sought. Section 112 (A) of the NIRC, as amended, pertinently provides: SEC. 112. Refunds or Tax Credits of Input Tax. (A) Zero-rated or Effectively Zero-rated Sales. Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (b) and Section 108(B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 108(B)(6), the input taxes shall be allocated ratably between his zero-rated and non-zero-rated sales. xxx xxx xxx Pursuant to the above provision and as expounded in the case of Commissioner of Internal Revenue vs. Aichi Forging Company of Asia, Inc. (Aichi) , 16 petitioner had two (2) years from the close of the taxable quarters when the relevant sales were made or until June 30, 2012 for the 2nd quarter, September 30, 2012 for the 3rd quarter and December 31, 2012 for 4th quarter, all of 2010, within which administratively apply for refund/tax credit of creditable input tax attributable to such sales. As shown below, petitioner seasonably filed its claims for refund/tax credit, with respondent, thus: Case Taxable End of Quarter End of 2 years Administrative No. Quarter Claim filed on 8510 2nd Qtr 2010 Jun. 30, 2010 Jun. 30, 2012 Jan. 31, 2012 17 8546 3rd Qtr 2010 Sep. 30, 2010 Sep. 30, 2012 May 3, 2012 18 8595 4th Qtr 2010 Dec. 31, 2010 Dec. 31, 2012 Aug. 01, 2012 19 The same is true with petitioner's judicial claims for refund/tax credit applying Section 112 (C) of the NIRC of 1997, as amended, which reads as follows: "SEC. 112. Refunds or Tax Credits of Input Tax. xxx xxx xxx (C) Period within which Refund or Tax Credit of Input Taxes shall be Made. In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty-day period, appeal the decision or the unacted claim with the Court of Tax Appeals." Therefore, respondent had 120 days to act on the administrative claims filed by petitioner. After the expiration of the said 120-day period without any action from respondent, petitioner had thirty (30) days to seek judicial intervention via Petition for Review filed with this Court. The table below indicates that petitioner's judicial claims for the 2nd, 3rd, and 4th quarters of 2010 were also timely filed, thus: Case No. Administrative End of 120 days End of 30 Petition for Claim together with days Review filed on the supporting documents filed on 8510 Jan. 31, 2012 May 30, 2012 Jun. 29, 2012 Jun. 28, 2012 8546 May 3, 2012 Aug. 31, 2012 Sep. 30, 2012 Sep. 27, 2012 8595 Aug. 01, 2012 Nov. 29, 2012 Dec. 29, 2012 Dec. 28, 2012 Notwithstanding the foregoing, respondent assails the Court's competence over the instant consolidated cases saying that they were prematurely filed as her 120-day period to act on application for refund/tax credit was yet to commence as petitioner failed to submit complete supporting documents mandated under Section 112 (C) of the NIRC of 1997, as amended, and enumerated in RMO No. 53-98. The Court is not convinced. There is nothing in Section 112 (C) of the NIRC of 1997, as amended, that requires the submission of all of the documents enumerated in RMO No. 53-98 for a grant of a refund/credit of input VAT. Besides the completeness of documents to support a claim for refund/tax credit is determined by the taxpayer , such as petitioner, and not by respondent. This is the tenet laid down in the consolidated case of Team Sual Corporation (formerly: Mirant Sual Corporation) v. Commissioner of Internal Revenue and Commissioner of Internal Revenue vs. Team Sual Corporation (formerly Mirant Sual Corporation) . 20 On the other hand, respondent has the bounden duty under Section 112 (C) to act on the claim within the 120-day period from the date of submission of complete documents. If only certain documents were submitted or none at all, the 120-day period should be reckoned from the filing of the application with respondent. The CTA En Banc held, viz. : "(I)t has been held that the Commissioner ought to know the tax records of all taxpayers, and thus, the Commissioner can easily decide whether or not to grant the concerned taxpayer's administrative claim for refund or tax credit certificate. In this connection, nothing in RMO No. 53-98 mandates that the list of documents therein stated, insofar as the VAT is concerned, should be submitted in connection with an application for refund or tax credit certificate under the said Section 112, upon the filing thereof. Furthermore, said RMO is explicit, in its subject and objective, that it provides a checklist of documents to be submitted 'upon Audit' , and that it was issued to '(i)dentify the documents to be required from a taxpayer during audit', respectively. In this case, it was not shown that the audit was ever conducted by the BIR in connection with Team Sual's application for refund or tax credit certificate. This is manifested by the lack of BIR Records transmitted to this Court, and by the absence of any 'report of investigation' concerning Team Sual's administrative claim for refund or tax credit certificate. But even if We are to assume that an audit was made, it was never established that the Commissioner ever required Team Sual to submit the documents stated in the said RMO." (Emphasis supplied) Significantly, there is no showing that petitioner was ever required to submit any of the documents enumerated in the RMO 53-98 nor was it formally notified that the documents it submitted 21 with its application for refund/tax credit were incomplete or insufficient. Therefore, the 120-day period started and continued to run from the date the administrative claims were lodged pursuant to RMC No. 29-09, the pertinent portions of which states as follows: "III. Period within which Refund a Tax Credit of Input Taxes shall be Made Section 112(C) of the Tax Code of 1997, as amended by Republic Act No. 9337, provides among others, that in proper cases, the Commissioner shall grant a refund or issue the tax credit certificate (TCC) for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents. For the purpose of defining 'proper cases' in the said provision, the taxpayer/claimant must have complied with the following conditions/requirements upon audit/verification of his/its claim: a. Submission of complete documents necessary to determine and/or ascertain the correctness of the return and the amount to be refunded/credited; xxx xxx xxx In cases where taxpayer failed to comply with the above conditions/requirements , i.e. , failure to present accounting books and records for audit/verification, additional documents to explain discrepancies/findings are not submitted, taxpayer refuses or incurs delay in the submission of the Agreement Form, the running of the 120-day period shall stop from the date of notification to the taxpayer. Likewise, the running of the 120-day period shall be suspended in case a question of law arises during the conduct of audit/verification and/or review of the claim for tax refund/credit, and the issue is referred to the Legal Division or the Legal Service, as the case may be, for resolution and issuance of legal opinion, which should be rendered within thirty (30) working days from receipt of the request." (Emphasis supplied) The Court shall now proceed to determine the merits of the claims for refund/tax credit. Petitioner submits that the subject sales of services to its various non-resident affiliates are subject to zero (0%) percent VAT pursuant to Section 108 (B) (2) of the NIRC of 1997, as amended, which reads as follows: "SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties. xxx xxx xxx (B) Transactions Subject to Zero Percent (0%) Rate. The following services performed in the Philippines by VAT-registered persons shall be subject to zero percent (0%) rate: xxx xxx xxx (2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" The following requisites must therefore concur in order for the supply of services to be deemed VAT zero-rated: 1. the services must be other than processing, manufacturing or repacking of goods; 2. the payment for such services must be in acceptable foreign currency accounted for in accordance with the BSP rules and regulations; and 3. the recipient of such services must be doing business outside the Philippines. 22 On the first requisite, it is undisputed that petitioner is a registered VAT taxpayer with license issued by the Securities and Exchange Commission to operate as a regional operating headquarters (ROHQ) in the Philippines to provide qualifying services of general administration and planning, business planning and coordination, sourcing/procurement of raw materials and components, corporate finance advisory services, marketing control and sales promotion, training and personnel management, logistic services, research and development services and product development, technical support and maintenance, data processing and communication and business development to its affiliates in the Philippines and abroad. 23 To be sure, the enumerated services are in no way the same as "processing, manufacturing or repacking of goods". In relation to the second requisite, Sections 113 (A) (2), (B) (1), (2) (c) and (3) of the NIRC of 1997, as amended, as implemented by Sections 4.113-1 (A) (2), (B) (1) and (2) (c) of Revenue Regulations (RR) No. 16-05, provide that a VAT taxpayer, as petitioner, shall for every lease of goods or properties and for every sale, barter or exchange of services, issue a VAT official receipt which must contain the required information to be valid, thus: "SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons. (A) Invoicing Requirements. A VAT-registered person shall issue: xxx xxx xxx (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. (B) Information Contained in the VAT Invoice or VAT Official Receipt. The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his Taxpayer's Identification Number (TIN); (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided, That: xxx xxx xxx (c) If the sale is subject to zero percent (0%) value-added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt; xxx xxx xxx (3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and" (Emphasis supplied) In fine, the foreign currency remittances referred to under Section 108 (B) (2) of the NIRC of 1997, as amended, must likewise be supported by VAT zero-rated official receipts. For services rendered for the 2nd, 3rd, and 4th quarters of 2010, it was established that petitioner was paid in Euros for the services rendered to its affiliates which were duly accounted for in accordance with the BSP rules and regulations as evidenced by the bank certification of inward remittances 24 issued by Deutsche Bank AG Manila and duly supported by VAT zero-rated official receipts 25 with the corresponding foreign currency inward remittance transaction details. However, a comparison of the amounts of zero-rated receipts as reflected in the VAT zero-rated official receipts (ORs) and as declared in petitioner's Quarterly VAT returns shows the following discrepancy of P34,410.27, to wit: 2nd Quarter 3rd Quarter 4th Quarter Total 2nd Quarter 3rd Quarter 4th Quarter Total Zero-Rated Sales per Quarterly VAT Returns 26 P1,431,219,805.14 P1,930,688,594.64 P1,926,684,752.27 P5,288,593,152.05 Zero-Rated Sales per Official Receipts 1,431,219,805.14 1,930,688,594.06 1,926,650,342.58 5,288,558,741.78 Difference P- P.58 P34,409.69 P34,410.27 =============== =============== =============== =============== Since the amount of P34,410.27 is not covered by VAT zero-rated official receipts, it shall be denied VAT zero-rating. For the third requisite, petitioner presented the following documents to prove that its client-affiliates are non-resident foreign corporations doing business outside the Philippines: 1. SEC Certifications of Non-Registration of Company; 27 2. Intragroup Service Agreements; 28 and 3. Various Registration Documents ( i.e. , AMInet Company Profile Fact Sheet, Memorandum of Association & Articles of Association, Certificate of Incorporation and Certificate of Registration on Change on Name). 29 But standing alone, the foregoing documents are inadequate proof that petitioner's clients are non-resident foreign corporations doing business outside the Philippines. While the SEC Certificates of Non-Registration show that the entities named therein are not registered corporations/partnerships in the Philippines, the same do not prove that such entities are non-resident foreign corporations doing business outside the Philippines. The same with the service agreements which only show the names and addresses of petitioner's customers to whom it renders services. Also, with the AMInet Company Profile Fact Sheet, Memorandum and Articles of Association, Certificate of Incorporation, and Certificate of Registration on Change on Name which only establish that the entities named therein were incorporated/organized abroad but not necessarily not doing business in the Philippines. To be considered as a non-resident foreign corporation doing business outside the Philippines, each entity must be supported at the very least by both SEC certificate of non-registration of corporation/partnership and AMInet Company Profile Fact Sheet, Memorandum & Articles of Association, Certificate of Incorporation, and Certificate of Registration on Change on Name. Thus, only the following clients of petitioner shall be considered as non-resident foreign corporations doing business outside the Philippines: SEC AMInet Company Profile Fact Sheet, Certificate Memorandum & Articles of Association, Certificate of Incorporation, and Certificate of Registration on Change on Name Client Exhibit Documents Exhibit DBOI Global Services Private Limited "III-41", Memorandum of Association and "HHH-480" "III-80" Articles of Association Deutsche Asset Management (Asia) Limited "III-68" AMInet Company Profile Fact Sheet "HHH-223" Deutsche Bank (China) Co. Ltd., Beijing Branch "III-13" AMInet Company Profile Fact Sheet "HHH-71" Deutsche Bank (China) Co. Ltd., "III-39", AMInet Company Profile Fact Sheet "HHH-72" Shanghai Branch "III-66" Deutsche Bank (China) Co. Ltd., Guangzhou Branch "III-14" AMInet Company Profile Fact Sheet "HHH-297" Deutsche Bank Aktiengesellschaft, "III-45" Government of Dubai Commercial "HHH-99" Filiale Dubai (DIFC) License Deutsche Bank Aktiengesellschaft, Filiale "III-7", AMInet Company Profile Fact Sheet "HHH-37" Ho-Chi-Minh-Stadt "III-27" Deutsche Bank Securities, Inc. "III-12", Certificate of Merger "HHH-81" "III-31" Deutsche Group Services Pty Limited "III-37", Certificate of Registration on "HHH-84" "III-82" Change of Name Deutsche Securities, Inc. "III-43" Certified Copy of All Historical "HHH-57" "III-84" Registered Matters DWS Holding & Service GmbH "III-16" Notarial Certification about the "HHH-73" Official Registration of DWS Holding & Service GmbH Licorne Gestion "III-55" AMInet Company Profile Fact Sheet "HHH-100" Deutsche Bank Real Estate (Japan) Y.K. "III-38" Articles of Incorporation "HHH-343" "III-83" Deutsche Bank Aktiengesellschaft, "AA-2", AMInet Company Profile Fact Sheet "X" Filiale New York "III-34", "III-69" Authenticated Registration Document "Z-2" Deutsche Bank Aktiengesellschaft, Asia Pacific "AA-1, Authenticated Registration Document "Z-1" Head Office III-35", "III-74" AMInet Company Profile Fact Sheet "X-1" Deutsche Bank Aktiengesellschaft, Filiale "III-76" AMInet Company Profile Fact Sheet "X-2" Singapur Deutsche Bank Aktiengesellschaft, Filiale Paris "III-9", AMInet Company Profile Fact Sheet "HHH-101" "III-26" Deutsche Bank Aktiengesellschaft, Filiale "III-72" Certificate of Registration of Oversea "HHH-220" Hongkong Company Deutsche Bank Trust Company Americas "III-19" Certification of Organization "HHH-371" "III-50" Deutsche Bank (Suisse) SA "III-58" AMInet Company Profile Fact Sheet "HHH-467" Deutsche Bank Aktiengesellschaft, Filiale "III-40" Certification of Registration "HHH-51" London Accordingly, petitioner's receipts derived from services rendered to the aforementioned entities for the 2nd, 3rd, and 4th quarters of 2010 in the total amount of P4,241,066,062.98 shall be subject to zero percent (0%) VAT pursuant to Section 108 (B)(2) of the NIRC of 1997, as amended. Below is the breakdown of the said amount: Amount Collected Official Receipt Per Official Receipt Client No. Exhibit In Euro In Phil. Peso Second Quarter 2010 April 2010 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 28,131.35 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 1,126.07 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 (3,166.46) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 32,250.65 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 (1,695.02) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 618.34 57,264.93 3,475,879.86 Deutsche Bank Aktiengesellschaft, Filiale New York 734 AAA-20 102,267.85 6,163,132.10 Deutsche Bank (China) Co., Ltd., Guangzhou Branch 737 AAA-30 13,874.64 832,083.25 Deutsche Bank Aktiengesellschaft, Filiale Singapur 738 AAA-34 37,500.03 2,248,933.80 Deutsche Bank (China) Co. Ltd., Shanghai Branch 739 AAA-38 13,875.03 832,106.64 Deutsche Bank Aktiengesellschaft, Filiale London 740 AAA-42 919.99 55,479.92 Deutsche Bank Aktiengesellschaft, Filiale London 741 AAA-46 9,205.81 Deutsche Bank Aktiengesellschaft, Filiale London 741 AAA-46 759.99 Deutsche Bank Aktiengesellschaft, Filiale London 741 AAA-46 (1,276.92) Deutsche Bank Aktiengesellschaft, Filiale London 741 AAA-46 (761.73) 7,927.15 478,046.15 Deutsche Group Services Pty Limited 742 AAA-56 2,421.90 Deutsche Group Services Pty Limited 742 AAA-56 4,611.79 Deutsche Group Services Pty Limited 742 AAA-56 2,338.70 Deutsche Group Services Pty Limited 742 AAA-56 781.28 10,153.67 618,155.02 Deutsche Asset Management (Asia) Limited 744 AAA-65 150,000.12 9,107,150.79 Deutsche Bank Aktiengesellschaft, Filiale Singapur 747 AAA-77 32.15 1,935.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 748 AAA-80 256,516.43 15,444,207.83 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 751 AAA-87 (13,382.26) Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 751 AAA-87 29,386.90 16,004.64 961,394.72 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 752 AAA-93 51,185.57 3,074,704.40 Deutsche Bank Aktiengesellschaft, Filiale Singapur 753 AAA-97 90,655.72 5,445,666.44 Deutsche Bank Aktiengesellschaft, Filiale Singapur 754 AAA-101 2,721.21 163,462.40 Deutsche Bank Aktiengesellschaft, Filiale New York 755 AAA-105 53,232.24 3,197,647.35 Deutsche Group Services Pty Limited 756 AAA-108 224,059.86 13,459,219.81 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-City 757 AAA-112 12,096.92 726,658.96 Deutsche Bank Aktiengesellschaft, Filiale Dubai (DIFC) 759 AAA-120 18,500.04 1,100,587.54 Deutsche Bank Aktiengesellschaft, Filiale New York 761 AAA-128 301.01 Deutsche Bank Aktiengesellschaft, Filiale New York 761 AAA-128 6,404.23 6,705.24 394,397.26 Deutsche Bank Aktiengesellschaft, Filiale London 763 AAA-134 3,009,647.23 178,614,647.73 May 2010 Deutsche Bank Aktiengesellschaft, Filiale London 765 AAA-141 (117,500.56) Deutsche Bank Aktiengesellschaft, Filiale London 765 AAA-141 342,410.36 Deutsche Bank Aktiengesellschaft, Filiale London 765 AAA-141 424,231.85 Deutsche Bank Aktiengesellschaft, Filiale London 765 AAA-141 2,900,341.08 3,549,482.73 206,916,030.90 Deutsche Bank (China) Co. Ltd., Shanghai Branch 768 AAA-151 11,909.69 694,271.81 Deutsche Bank Aktiengesellschaft, Filiale New York 771 AAA-157 (17,212.21) Deutsche Bank Securities, Inc. 771 AAA-157 1,580.27 Deutsche Bank Aktiengesellschaft, Filiale New York 771 AAA-157 (58,543.10) Deutsche Bank Aktiengesellschaft, Filiale New York 771 AAA-157 42,320.89 Deutsche Bank Aktiengesellschaft, Filiale New York 771 AAA-157 138,528.08 106,673.93 6,347,678.07 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 773 AAA-159 38,119.73 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 773 AAA-159 1,176.13 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 773 AAA-159 (10,432.71) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 773 AAA-159 1,413.94 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 773 AAA-159 5,655.76 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 773 AAA-159 438,385.63 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 773 AAA-159 1,711.01 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 773 AAA-159 128,398.54 604,428.03 34,257,971.35 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 774 AAA-161 384,072.94 21,768,612.84 Deutsche Bank (China) Co., Ltd. Beijing Branch 777 AAA-165 18,499.48 1,027,209.16 Deutsche Bank (China) Co. Ltd., Guangzhou Branch 779 AAA-173 13,874.64 806,108.68 Deutsche Bank Aktiengesellschaft, Filiale London 780 AAA-176 240,085.45 Deutsche Bank Aktiengesellschaft, Filiale London 780 AAA-176 (239,713.99) Deutsche Bank Aktiengesellschaft, Filiale London 780 AAA-176 2,707,236.02 2,707,607.48 156,832,666.84 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-City 781 AAA-178 7,525.58 433,177.88 June 2010 Deutsche Bank Aktiengesellschaft, Filiale Dubai (DIFC) 782 AAA-180 18,500.04 1,055,465.04 Deutsche Bank Aktiengesellschaft, Filiale Dubai (DIFC) 783 AAA-184 18,500.04 1,055,465.04 Deutsche Bank (China) Co., Ltd., Shanghai Branch 784 AAA-188 27,750.33 Deutsche Bank (China) Co., Ltd., Shanghai Branch 784 AAA-188 13,875.30 41,625.63 2,374,827.12 Deutsche Bank Aktiengesellschaft, Filiale Dubai (DIFC) 785 AAA-192 18,500.04 1,055,465.02 Deutsche Bank Aktiengesellschaft Asia Pacific Head Office 786 AAA-196 37,500.03 2,096,336.43 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 787 AAA-200 120,030.70 6,709,987.40 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 788 AAA-203 174,670.99 9,764,503.10 Deutsche Bank Aktiengesellschaft, Filiale Singapur 789 AAA-206 4,135.79 231,200.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 790 AAA-209 1,504,375.10 84,097,967.98 Deutsche Bank Aktiengesellschaft, Filiale Singapur 791 AAA-212 132,903.65 7,429,614.40 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 792 AAA-215 (21,274.23) Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 792 AAA-215 222,126.53 200,852.30 11,228,097.50 Deutsche Bank Aktiengesellschaft, Filiale Singapur 793 AAA-219 233,387.70 13,011,557.99 Deutsche Group Services Pty Limited 794 AAA-222 81,696.01 Deutsche Group Services Pty Limited 794 AAA-222 31,946.78 Deutsche Group Services Pty Limited 794 AAA-222 54,819.93 Deutsche Group Services Pty Limited 794 AAA-222 (10,433.26) Deutsche Group Services Pty Limited 794 AAA-222 615,030.96 773,060.42 43,098,760.06 Deutsche Securities, Inc. 796 AAA-231 61,849.79 Deutsche Securities, Inc. 796 AAA-231 (10,014.98) Deutsche Securities, Inc. 796 AAA-231 311.27 Deutsche Securities, Inc. 796 AAA-231 70,283.70 Deutsche Securities, Inc. 796 AAA-231 6,350.09 Deutsche Securities, Inc. 796 AAA-231 (8,725.23) Deutsche Securities, Inc. 796 AAA-231 463.46 120,518.10 6,802,771.90 Deutsche Bank Aktiengesellschaft, Filiale Singapur 797 AAA-244 178,440.20 Deutsche Bank Aktiengesellschaft, Filiale Singapur 797 AAA-244 4,197.20 182,637.40 10,249,862.93 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 798 AAA-247 89,157.91 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 798 AAA-247 (54,864.54) Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 798 AAA-247 1,665,177.25 1,699,470.62 95,376,636.46 Deutsche Bank (Suisse) SA 799 AAA-250 18,777.54 1,059,918.15 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-City 802 AAA-259 6,699.68 380,020.66 Deutsche Securities, Inc. 803 AAA-262 1,554.05 Deutsche Securities, Inc. 803 AAA-262 198,726.77 Deutsche Securities, Inc. 803 AAA-262 48,144.82 248,425.64 14,131,411.81 Deutsche Bank Aktiengesellschaft, Filiale Dubai (DIFC) 807 AAA-273 18,500.04 1,041,892.66 Deutsche Bank Aktiengesellschaft, Filiale Paris 810 AAA-279 13,685.02 779,102.01 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 817 AAA-334 1,462.91 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 817 AAA-334 1,609.56 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 817 AAA-334 601,971.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 817 AAA-334 3,393.37 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 817 AAA-334 291,580.30 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 817 AAA-334 3,615.70 903,632.84 51,845,374.52 Deutsche Bank Aktiengesellschaft, Filiale London 818 AAA-340 (2,037,941.24) Deutsche Bank Aktiengesellschaft, Filiale London 818 AAA-340 1,208,569.37 Deutsche Bank Aktiengesellschaft, Filiale London 818 AAA-340 838.85 Deutsche Bank Aktiengesellschaft, Filiale London 818 AAA-340 162,503.19 Deutsche Bank Aktiengesellschaft, Filiale London 818 AAA-340 3,211,534.93 2,545,505.10 144,918,176.30 Deutsche Bank Aktiengesellschaft, Filiale New York 764 AAA-139 113,369.85 Deutsche Bank Aktiengesellschaft, Filiale New York 764 AAA-139 4,390.71 Deutsche Bank Aktiengesellschaft, Filiale New York 764 AAA-139 28,109.28 Deutsche Bank Trust Company Americas 764 AAA-139 78.07 Deutsche Bank Aktiengesellschaft, Filiale New York 764 AAA-139 150,037.01 Deutsche Bank Trust Company Americas 764 AAA-139 83.74 296,068.66 17,474,813.15 Deutsche Bank Securities, Inc. 815 AAA-294 (3,042.72) Deutsche Bank Securities, Inc. 815 AAA-294 797.66 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 4,682.56 Deutsche Bank Securities, Inc. 815 AAA-294 1,604.81 Deutsche Bank Securities, Inc. 815 AAA-294 1,146.41 Deutsche Bank Securities, Inc. 815 AAA-294 6,157.00 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 1,370.27 Deutsche Bank Securities, Inc. 815 AAA-294 1,862.24 Deutsche Bank Securities, Inc. 815 AAA-294 1,793.38 Deutsche Bank Securities, Inc. 815 AAA-294 (1,124.94) Deutsche Bank Securities, Inc. 815 AAA-294 10,446.19 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 179.19 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 6,677.27 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 (91,644.55) Deutsche Bank Trust Company Americas 815 AAA-294 99.40 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 6,051.41 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 24,601.52 Deutsche Bank Trust Company Americas 815 AAA-294 118.13 Deutsche Bank Trust Company Americas 815 AAA-294 90.33 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 2,077,376.64 2,049,242.20 117,257,717.80 Subtotal Second Quarter 2010 22,920,420.43 1,320,006,170.61 Third Quarter 2010 July 2010 Deutsche Bank (China) Co., Ltd., Shanghai Branch 819 AAA-349 38,210.67 Deutsche Bank (China) Co., Ltd., Shanghai Branch 819 AAA-349 22,943.00 Deutsche Bank (China) Co., Ltd., Shanghai Branch 819 AAA-349 21,296.80 82,450.47 4,792,384.93 Deutsche Group Services Pty Limited 820 AAA-356 137,261.32 Deutsche Group Services Pty Limited 820 AAA-356 161,444.98 298,706.30 17,360,674.34 DWS Holding & Service GmbH 821 AAA-360 18,500.04 1,080,427.50 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 822 AAA-363 68,750.07 4,015,097.59 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 823 AAA-367 83,055.62 4,850,561.16 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 824 AAA-371 51,111.15 2,984,960.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 825 AAA-375 236,778.03 13,828,158.39 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 826 AAA-379 394,060.79 23,013,686.06 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 827 AAA-383 76,796.69 4,485,031.14 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 828 AAA-387 75,000.06 4,380,105.50 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 829 AAA-391 82,361.20 4,810,006.09 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 830 AAA-395 371,135.19 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 830 AAA-395 371,135.19 742,270.38 21,674,799.85 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 831 AAA-399 100,000.08 5,840,140.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 832 AAA-403 51,398.81 3,001,760.41 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 833 AAA-407 226,851.45 13,248,433.20 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 834 AAA-411 37,500.03 2,190,052.75 Deutsche Bank Aktiengesellschaft, Filiale Singapur 835 AAA-415 100,000.08 5,840,140.68 Deutsche Bank Aktiengesellschaft, Filiale Singapur 836 AAA-419 25,000.02 1,460,035.17 Deutsche Bank Aktiengesellschaft, Filiale Singapur 837 AAA-423 100,000.08 5,840,140.68 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 838 AAA-427 37,500.03 2,190,052.75 Deutsche Bank Aktiengesellschaft, Filiale Singapur 839 AAA-431 4,236.24 248,978.31 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 840 AAA-434 120,141.82 7,061,145.65 Deutsche Bank Aktiengesellschaft, Filiale Singapur 841 AAA-437 203,158.98 11,940,348.06 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 842 AAA-440 439,470.07 25,829,159.00 Deutsche Bank Securities, Inc. 843 AAA-443 13,789.24 Deutsche Bank Securities, Inc. 843 AAA-443 149.83 13,939.07 819,246.82 Deutsche Asset Management (Asia) Limited 848 AAA-460 150,000.12 8,859,577.09 Deutsche Securities, Inc. 850 AAA-466 1,012.32 Deutsche Securities, Inc. 850 AAA-466 1,267,834.36 1,268,846.68 74,942,611.81 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 852 AAA-473 83,160.73 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 852 AAA-473 27,682.24 110,842.97 6,546,807.01 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 858 AAA-477 422,796.08 25,176,859.69 Deutsche Bank Aktiengesellschaft, Filiale London 859 AAA-480 2,330,952.44 139,605,962.98 Deutsche Bank Securities, Inc. 861 AAA-486 5,588.54 Deutsche Bank Securities, Inc. 861 AAA-486 20,526.47 Deutsche Bank Securities, Inc. 861 AAA-486 2,209.38 28,324.39 2,450,508.79 Deutsche Bank Aktiengesellschaft, Filiale New York 862 AAA-486 12,749.58 Deutsche Bank Aktiengesellschaft, Filiale New York 862 AAA-492 8,218.26 Deutsche Bank Trust Company Americas 862 AAA-492 93.20 21,061.04 1,256,035.57 August 2010 Deutsche Asset Management (Asia) Limited 876 AAA-535 216,486.70 12,812,882.24 Deutsche Bank (Suisse) SA 878 AAA-541 18,777.54 1,111,358.85 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 880 AAA-544 289,122.51 17,109,665.88 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 881 AAA-548 68,750.07 4,068,485.46 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 882 AAA-552 37,500.03 2,219,173.40 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 883 AAA-555 37,500.03 2,219,173.40 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 884 AAA-558 75,000.06 4,438,346.80 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 885 AAA-561 85,082.10 5,034,980.86 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 886 AAA-565 68,750.07 4,068,485.46 Deutsche Bank Aktiengesellschaft, Filiale Singapur 887 AAA-567 100,000.08 5,917,795.73 Deutsche Bank Aktiengesellschaft, Filiale Singapur 888 AAA-570 25,000.02 1,479,448.93 Deutsche Bank Aktiengesellschaft, Filiale Singapur 889 AAA-573 37,500.03 2,219,173.40 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 890 AAA-576 243,383.06 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 890 AAA-576 (108,269.26) 135,113.80 7,995,752.30 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 891 AAA-580 2,421.59 143,304.64 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 892 AAA-583 2,975.46 176,081.50 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 893 AAA-587 14,072.70 832,792.97 Deutsche Bank Aktiengesellschaft, Filiale Singapur 894 AAA-591 9,393.84 555,907.82 Deutsche Bank Aktiengesellschaft, Filiale Singapur 895 AAA-594 15,660.14 926,734.36 Deutsche Bank Aktiengesellschaft, Filiale Singapur 896 AAA-597 (132,828.24) 2,248,135.66 Deutsche Bank Aktiengesellschaft, Filiale Singapur 897 AAA-597 170,817.68 Deutsche Bank Aktiengesellschaft, Filiale Singapur 898 AAA-601 48,712.82 2,882,722.88 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 899 AAA-604 1,944.23 115,055.47 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 900 AAA-608 614.98 36,393.23 Deutsche Group Services Pty Limited 901 AAA-612 222,875.19 13,175,382.39 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 904 AAA-621 27,614.78 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 904 AAA-621 296,394.57 324,009.35 18,826,624.85 Deutsche Bank Aktiengesellschaft, Filiale Singapur 905 AAA-627 6,336.13 368,815.48 Deutsche Bank Aktiengesellschaft, Filiale New York 906 AAA-631 2,688,041.34 156,466,370.49 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 907 AAA-634 5,696.85 331,313.03 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 908 AAA-637 5,696.85 331,313.03 Deutsche Bank Aktiengesellschaft, Filiale Singapur 911 AAA-649 1,530,905.15 88,828,337.19 Deutsche Bank Aktiengesellschaft, Filiale London 912 AAA-653 541,635.02 Deutsche Bank Aktiengesellschaft, Filiale London 912 AAA-653 271,537.36 Deutsche Bank Aktiengesellschaft, Filiale London 912 AAA-653 (944,684.40) Deutsche Bank Aktiengesellschaft, Filiale London 912 AAA-653 1,138,887.90 1,007,375.88 57,673,256.36 Deutsche Bank Aktiengesellschaft, Filiale New York 913 AAA-660 100.14 Deutsche Bank Trust Company Americas 913 AAA-660 18,702.47 Deutsche Bank Aktiengesellschaft, Filiale New York 913 AAA-660 47.12 18,849.73 1,079,165.51 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 914 AAA-676 1,354,023.95 77,519,198.08 September 2010 Deutsche Group Services Pty Limited 923 AAA-709 866,218.96 49,719,331.15 Deutsche Bank (China) Co., Ltd., Shanghai Branch 926 AAA-713 19,227.58 1,101,983.76 Deutsche Bank Aktiengesellschaft, Filiale New York 928 AAA-717 67,626.76 3,838,110.78 Deutsche Group Services Pty Limited 930 AAA-724 33,405.45 Deutsche Group Services Pty Limited 930 AAA-724 12,056.09 Deutsche Group Services Pty Limited 930 AAA-724 7,024.52 52,486.06 2,977,391.79 Deutsche Bank Aktiengesellschaft, Filiale Singapur 931 AAA-732 3,702.32 207,618.81 Deutsche Bank Aktiengesellschaft, Filiale Singapur 932 AAA-736 23,078.43 1,294,192.89 Deutsche Bank (China) Co., Ltd., Shanghai Branch 933 AAA-740 19,227.58 1,078,244.25 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 935 AAA-749 6,752.02 379,166.03 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 936 AAA-753 430,600.07 24,180,751.69 Deutsche Bank Aktiengesellschaft, Filiale Singapur 937 AAA-757 187,925.70 10,553,144.35 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 939 AAA-764 246,838.46 13,861,445.75 Deutsche Bank Aktiengesellschaft, London 943 AAA-779 6,780,951.56 Deutsche Bank Aktiengesellschaft, London 943 AAA-779 1,724.70 6,782,676.26 392,203,778.17 Deutsche Bank Aktiengesellschaft, London 944 AAA-785 172,664.70 10,032,716.93 Deutsche Bank Aktiengesellschaft, Paris 953 AAA-812 13,107.88 772,947.41 Subtotal Third Quarter 2010 25,386,172.72 1,457,036,341.73 Fourth Quarter 2010 October 2010 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 5,511.68 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 22,046.68 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 77,163.38 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 22,046.68 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 22,046.68 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 22,046.68 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 22,046.68 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 22,046.68 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 33,070.02 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 5,511.68 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 363,770.24 22,034,425.59 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 23,635.02 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 (15,335.02) Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 24,498.38 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 33,200.00 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 37,598.25 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 50,133.33 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 29,334.41 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 12,600.00 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 (37,500.00) Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 (37,500.00) Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 25,000.00 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 (20,967.74) Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 (62,096.77) Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 (50,000.00) Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 8,333.33 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 24,000.00 Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 (12,000.00) Deutsche Bank Aktiengesellschaft, Filiale Singapur 963 AAA-835 12,900.00 45,833.19 2,776,224.94 Deutsche Bank Aktiengesellschaft, Filiale Singapur 964 AAA-837 3,708.56 224,636.27 Deutsche Bank Aktiengesellschaft, Filiale Singapur 965 AAA-840 25,000.02 Deutsche Bank Aktiengesellschaft, Filiale Singapur 965 AAA-840 11,309.60 Deutsche Bank Aktiengesellschaft, Filiale Singapur 965 AAA-840 25,000.02 Deutsche Bank Aktiengesellschaft, Filiale Singapur 965 AAA-840 50,000.04 111,309.68 6,742,291.12 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 25,000.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 6,250.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 50,000.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 25,000.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 87,500.07 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 20,875.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 25,000.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 100,000.08 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 12,500.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 AAA-844 25,000.02 402,125.33 24,436,151.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 967 AAA-848 3,163.08 192,212.46 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 2,690.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 10,760.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 16,140.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 5,511.68 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 11,023.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 44,093.36 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 11,023.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 22,046.68 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 77,163.38 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 18,408.98 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 22,046.68 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 88,186.72 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 11,023.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 22,046.68 362,164.18 22,007,811.81 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 969 AAA-855 2,157.56 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 969 AAA-855 1,488.67 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 969 AAA-855 2,521.19 6,167.42 374,778.69 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 3,154.94 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 3,254.94 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 520.11 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 520.11 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 299.38 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 520.11 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 520.11 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 519.99 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 519.99 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 27.90 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 (53.81) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 136.59 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 (53.81) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 (53.81) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 (53.81) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 (53.81) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 (53.81) 9,671.31 581,624.58 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 3,978.56 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 2,926.51 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 3,823.50 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 (568.20) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 (551.32) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 (219.81) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 (630.35) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 418.11 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 1,463.99 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 (660.43) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 (660.43) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 163.17 9,483.30 576,276.43 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 292.99 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 401.95 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 401.95 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 401.95 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 401.95 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 401.97 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 860.72 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 383.02 3,546.50 215,511.95 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 973 AAA-875 4,146.52 251,973.65 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-875 31,562.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 35,194.21 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 26,480.45 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 7,890.66 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 2,412.91 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 4,015.93 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 5,845.57 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 14,730.07 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 33,333.36 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 40,500.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 60,333.40 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 39,500.05 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 87,500.08 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 30,300.03 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 4,166.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 4,166.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 25,030.93 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 (5,056.88) Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 6,500.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 585.16 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 (138,713.70) Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 8,885.79 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 290.52 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 21.43 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 (106,510.29) Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 131.31 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 3,351.32 234,948.37 14,277,225.07 Deutsche Bank Aktiengesellschaft, Filiale Singapur 976 AAA-885 20,833.35 1,264,326.84 Deutsche Bank Aktiengesellschaft, Filiale Singapur 977 AAA-889 22,046.68 Deutsche Bank Aktiengesellschaft, Filiale Singapur 977 AAA-889 22,046.68 Deutsche Bank Aktiengesellschaft, Filiale Singapur 977 AAA-889 44,093.36 88,186.72 5,351,843.92 Deutsche Bank Aktiengesellschaft, Filiale Singapur 978 AAA-893 29,679.79 Deutsche Bank Aktiengesellschaft, Filiale Singapur 978 AAA-893 22,734.83 Deutsche Bank Aktiengesellschaft, Filiale Singapur 978 AAA-893 10,760.00 63,174.62 3,833,918.60 Deutsche Bank Aktiengesellschaft, Filiale Singapur 979 AAA-897 1,501.13 Deutsche Bank Aktiengesellschaft, Filiale Singapur 979 AAA-897 1,365.65 Deutsche Bank Aktiengesellschaft, Filiale Singapur 979 AAA-901 42.37 2,909.15 176,549.46 Deutsche Bank Aktiengesellschaft, Filiale Singapur 980 AAA-901 1,722.63 Deutsche Bank Aktiengesellschaft, Filiale Singapur 980 AAA-901 1,360.00 Deutsche Bank Aktiengesellschaft, Filiale Singapur 980 AAA-901 2,859.11 Deutsche Bank Aktiengesellschaft, Filiale Singapur 980 AAA-901 334.08 Deutsche Bank Aktiengesellschaft, Filiale Singapur 980 AAA-901 1,353.15 7,628.97 462,984.19 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 4,396.66 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 13,642.65 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 32,137.24 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 (11,493.00) Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 26,067.84 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 13,436.02 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 3,676.33 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 (3,399.15) Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 13,112.93 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 110,482.90 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 14,526.00 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 27,806.22 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 10,540.63 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 2,643.97 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 30,560.04 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 4,752.34 292,889.62 17,774,779.82 Deutsche Bank Real Estate (Japan) Y.K. 983 AAA-914 6,470.02 393,908.21 Deutsche Bank Real Estate (Japan) Y.K. 984 AAA-918 6,470.02 393,908.21 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 985 AAA-922 11,023.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 985 AAA-922 22,046.68 33,070.02 2,013,371.28 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 986 AAA-926 22,046.68 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 986 AAA-926 11,023.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 986 AAA-926 53,121.15 86,191.17 5,247,496.85 Deutsche Securities, Inc. 989 AAA-936 1,553,525.66 92,965,099.79 Deutsche Securities, Inc. 990 AAA-940 18,745.03 Deutsche Securities, Inc. 990 AAA-940 12,500.01 Deutsche Securities, Inc. 990 AAA-940 3,052.50 Deutsche Securities, Inc. 990 AAA-940 87,500.07 Deutsche Securities, Inc. 990 AAA-940 12,500.01 Deutsche Securities, Inc. 990 AAA-940 12,500.01 Deutsche Securities, Inc. 990 AAA-940 62,500.05 Deutsche Securities, Inc. 990 AAA-940 12,500.01 Deutsche Securities, Inc. 990 AAA-940 12,500.01 Deutsche Securities, Inc. 990 AAA-940 12,500.01 Deutsche Securities, Inc. 990 AAA-940 25,000.02 Deutsche Securities, Inc. 990 AAA-940 12,500.01 Deutsche Securities Inc. 990 AAA-940 37,500.03 321,797.77 19,588,612.23 Deutsche Securities, Inc. 991 AAA-944 18,745.03 Deutsche Securities, Inc. 991 AAA-944 12,500.01 Deutsche Securities, Inc. 991 AAA-944 3,052.50 Deutsche Securities, Inc. 991 AAA-944 87,500.07 Deutsche Securities, Inc. 991 AAA-944 12,500.01 Deutsche Securities, Inc. 991 AAA-944 12,500.01 Deutsche Securities, Inc. 991 AAA-944 62,500.05 Deutsche Securities, Inc. 991 AAA-944 12,500.01 Deutsche Securities, Inc. 991 AAA-944 12,500.01 Deutsche Securities, Inc. 991 AAA-944 12,500.01 Deutsche Securities, Inc. 991 AAA-944 25,000.02 Deutsche Securities, Inc. 991 AAA-944 12,500.01 Deutsche Securities, Inc. 991 AAA-944 37,500.03 321,797.77 19,256,880.58 DWS Holding & Service GmbH 992 AAA-948 17,713.36 1,078,255.27 Deutsche Bank Aktiengesellschaft, Filiale Singapur 994 AAA-956 22,046.68 Deutsche Bank Aktiengesellschaft, Filiale Singapur 994 AAA-956 33,070.02 Deutsche Bank Aktiengesellschaft, Filiale Singapur 994 AAA-956 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Singapur 994 AAA-956 22,046.68 Deutsche Bank Aktiengesellschaft, Filiale Singapur 994 AAA-956 44,093.36 132,280.08 7,915,846.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 995 AAA-960 11,023.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 995 AAA-960 22,046.68 33,070.02 1,978,961.59 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 996 AAA-964 494.99 29,620.97 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 997 AAA-968 11,023.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 997 AAA-968 22,046.68 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 997 AAA-968 16,535.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 997 AAA-968 11,023.34 60,628.38 3,628,096.84 Deutsche Bank Aktiengesellschaft, Filiale Singapur 998 AAA-972 22,046.68 1,319,307.72 Deutsche Bank Aktiengesellschaft, Filiale Singapur 999 AAA-976 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Singapur 999 AAA-976 22,046.68 33,070.02 1,978,961.59 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1000 AAA-980 61,730.63 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1000 AAA-980 11,023.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1000 AAA-980 21,089.77 93,843.74 5,615,755.80 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1004 AAA-1008 (20.79) Deutsche Bank Aktiengesellschaft, Filiale Singapur 1004 AAA-1008 32.32 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1004 AAA-1008 135.40 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1004 AAA-1008 1,438.66 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1004 AAA-1008 23.36 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1004 AAA-1008 1,515.63 3,124.58 186,979.74 Deutsche Securities, Inc. 1007 AAA-1017 19,734.14 Deutsche Securities, Inc. 1007 AAA-1017 24,389.06 Deutsche Securities, Inc. 1007 AAA-1017 9,081.24 Deutsche Securities, Inc. 1007 AAA-1017 4,788.29 Deutsche Securities, Inc. 1007 AAA-1017 6,062.19 Deutsche Securities, Inc. 1007 AAA-1017 11,106.00 Deutsche Securities, Inc. 1007 AAA-1017 7,031.94 Deutsche Securities, Inc. 1007 AAA-1017 3,790.07 Deutsche Securities, Inc. 1007 AAA-1017 27,663.47 Deutsche Securities, Inc. 1007 AAA-1017 12,076.69 Deutsche Securities, Inc. 1007 AAA-1017 5,429.68 Deutsche Securities, Inc. 1007 AAA-1017 32,826.04 Deutsche Securities, Inc. 1007 AAA-1017 2,022.05 Deutsche Securities, Inc. 1007 AAA-1017 39,808.37 Deutsche Securities, Inc. 1007 AAA-1017 24,533.36 Deutsche Securities, Inc. 1007 AAA-1017 41,653.37 Deutsche Securities, Inc. 1007 AAA-1017 75,604.22 Deutsche Securities, Inc. 1007 AAA-1017 20,339.62 Deutsche Securities, Inc. 1007 AAA-1017 20,091.55 Deutsche Securities, Inc. 1007 AAA-1017 1,053.31 Deutsche Securities, Inc. 1007 AAA-1017 9,100.11 Deutsche Securities, Inc. 1007 AAA-1017 4,788.28 Deutsche Securities, Inc. 1007 AAA-1017 22,140.25 Deutsche Securities, Inc. 1007 AAA-1017 11,106.00 Deutsche Securities, Inc. 1007 AAA-1017 3,790.08 Deutsche Securities, Inc. 1007 AAA-1017 26,493.20 Deutsche Securities, Inc. 1007 AAA-1017 12,075.10 Deutsche Securities, Inc. 1007 AAA-1017 33,113.90 Deutsche Securities, Inc. 1007 AAA-1017 20,943.72 Deutsche Securities, Inc. 1007 AAA-1017 (150.41) Deutsche Securities, Inc. 1007 AAA-1017 (58,333.38) Deutsche Securities, Inc. 1007 AAA-1017 (39,803.26) Deutsche Securities, Inc. 1007 AAA-1017 (30,937.94) Deutsche Securities, Inc. 1007 AAA-1017 (27,624.88) Deutsche Securities, Inc. 1007 AAA-1017 (88,737.66) 287,047.77 17,193,168.24 Deutsche Securities, Inc. 1008 AAA-1022 20,386.15 Deutsche Securities, Inc. 1008 AAA-1022 23,773.86 Deutsche Securities, Inc. 1008 AAA-1022 1,078.16 Deutsche Securities, Inc. 1008 AAA-1022 8,705.95 Deutsche Securities, Inc. 1008 AAA-1022 4,788.29 Deutsche Securities, Inc. 1008 AAA-1022 11,106.00 Deutsche Securities, Inc. 1008 AAA-1022 3,790.07 Deutsche Securities, Inc. 1008 AAA-1022 859.86 Deutsche Securities, Inc. 1008 AAA-1022 38,595.32 Deutsche Securities, Inc. 1008 AAA-1022 20,281.72 Deutsche Securities, Inc. 1008 AAA-1022 12,075.11 Deutsche Securities, Inc. 1008 AAA-1022 20,943.73 Deutsche Securities, Inc. 1008 AAA-1022 93,168.19 Deutsche Securities, Inc. 1008 AAA-1022 12,622.00 Deutsche Securities, Inc. 1008 AAA-1022 8,333.34 Deutsche Securities, Inc. 1008 AAA-1022 39,808.37 Deutsche Securities, Inc. 1008 AAA-1022 24,533.34 Deutsche Securities, Inc. 1008 AAA-1022 41,653.38 Deutsche Securities, Inc. 1008 AAA-1022 75,604.26 462,107.10 27,678,616.40 Deutsche Securities, Inc. 1011 AAA-1033 544.01 Deutsche Securities, Inc. 1011 AAA-1033 73.63 Deutsche Securities, Inc. 1011 AAA-1033 31.03 Deutsche Securities, Inc. 1011 AAA-1033 201.51 Deutsche Securities, Inc. 1011 AAA-1033 242.37 1,092.55 65,439.96 Deutsche Securities, Inc. 1014 AAA-1040 105,669.55 Deutsche Securities, Inc. 1014 AAA-1040 544.01 Deutsche Securities, Inc. 1014 AAA-1040 21.57 Deutsche Securities, Inc. 1014 AAA-1040 918.20 Deutsche Securities, Inc. 1014 AAA-1040 30.56 Deutsche Securities, Inc. 1014 AAA-1040 53.87 Deutsche Securities, Inc. 1014 AAA-1040 614.40 Deutsche Securities, Inc. 1014 AAA-1040 (1,057.32) 106,794.84 6,396,641.41 Deutsche Securities, Inc. 1015 AAA-1043 26,776.58 Deutsche Securities, Inc. 1015 AAA-1043 544.01 Deutsche Securities, Inc. 1015 AAA-1043 24.25 Deutsche Securities, Inc. 1015 AAA-1043 153.14 Deutsche Securities, Inc. 1015 AAA-1043 142.73 Deutsche Securities, Inc. 1015 AAA-1043 103.68 27,744.39 1,661,792.97 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 147,249.36 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 12,049.50 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 4,352.05 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 46,692.53 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 7,859.68 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 14,135.45 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 7,228.02 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 18,375.85 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 1,096.54 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 2,843.59 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 1,663.97 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 17,607.30 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 15,873.74 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 9,066.09 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 29.87 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 19,787.79 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 4,931.67 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 2,465.83 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 124.26 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 119,216.01 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 10,197.71 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 6,749.12 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 19,286.94 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 18,370.67 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 70,280.15 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 493.17 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 18,666.69 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 37,333.35 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 123,366.79 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 172,500.15 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 14,000.01 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 342,048.18 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 74,666.72 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 9,333.34 Deutsche Bank Aktiengesellschaft, Filiale London 1016 AAA-1047 4,666.66 1,374,608.75 83,381,251.28 Deutsche Bank (Suisse) SA 1019 AAA-1055 17,713.36 Deutsche Bank (Suisse) SA 1019 AAA-1055 265.70 17,979.06 1,080,548.70 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 8,652.15 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 4,813.29 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 64,659.16 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 3,676.33 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 7,429.50 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 47,876.14 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 31,024.18 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 10,254.13 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 2,545.83 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 101,833.44 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 48,512.82 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 8,024.15 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 4,813.28 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 64,775.88 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 3,676.33 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 7,519.50 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 44,118.32 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 3,142.83 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 10,234.83 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 2,545.83 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 101,833.45 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 48,512.81 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 2,548.70 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 2,176.02 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 89.55 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 42.36 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 857.33 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 29,362.42 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 2,176.02 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 (624.23) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 41.29 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1020 AAA-1059 855.41 667,999.05 40,638,724.21 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1021 AAA-1065 2,000.17 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1021 AAA-1065 3,002.66 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1021 AAA-1065 372.75 5,375.58 327,031.48 November 2010 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 123,566.80 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 144,280.08 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 108,210.06 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 252,490.14 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 60,116.70 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 30,058.36 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 54,105.04 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 74,063.78 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 102,198.40 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 36,070.04 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 48,093.36 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 184,438.04 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 48,093.36 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 4,007.40 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 4,007.40 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 4,007.40 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 18,035.02 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 6,011.68 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 30,690.02 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale New York 1033 AAA-1094 33,380.01 1,858,880.03 112,901,829.79 DWS Holding & Service GmbH 1036 AAA-1104 5,380.00 DWS Holding & Service GmbH 1036 AAA-1104 6,725.00 12,105.00 735,215.09 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1043 AAA-1126 62,962.72 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1043 AAA-1126 8,940.49 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1043 AAA-1126 26,965.53 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1043 AAA-1126 3,398.93 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1043 AAA-1126 6,989.58 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1043 AAA-1126 268.69 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1043 AAA-1126 20.29 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1043 AAA-1126 168,333.74 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1043 AAA-1126 1,227.56 279,107.53 16,675,728.75 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1045 AAA-1129 23,846.46 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1045 AAA-1129 713.62 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1045 AAA-1129 39.18 24,599.26 1,466,713.17 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1046 AAA-1132 11,749.90 700,579.33 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1047 AAA-1135 1,436.11 85,627.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1048 AAA-1137 32,500.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1048 AAA-1137 (22,500.00) 10,000.00 596,242.80 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1049 AAA-1141 12,500.01 745,304.10 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1050 AAA-1144 41,317.57 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1050 AAA-1144 23,098.43 64,416.00 3,840,757.62 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1051 AAA-1146 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1051 AAA-1146 25,000.02 37,500.03 2,235,912.29 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1052 AAA-1149 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1052 AAA-1149 37,500.03 50,000.04 2,981,216.39 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1053 AAA-1152 10,000.00 592,402.10 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1054 AAA-1155 10,055.52 595,691.12 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1055 AAA-1158 4,597.85 272,377.60 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1056 AAA-1161 90,000.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1056 AAA-1161 (88,000.00) 2,000.00 118,480.42 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1058 AAA-1165 3,096.57 183,441.46 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1059 AAA-1168 1,806.45 107,014.48 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1060 AAA-1171 54,705.98 3,240,793.74 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1061 AAA-1174 12,600.00 746,426.65 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1062 AAA-1177 55,538.74 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1062 AAA-1177 73,287.03 128,825.77 7,631,665.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1063 AAA-1180 12,500.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1063 AAA-1180 50,000.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1063 AAA-1180 12,500.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1063 AAA-1180 21,944.44 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1063 AAA-1180 87,500.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1063 AAA-1180 25,000.00 209,444.44 12,407,532.62 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1064 AAA-1183 14,150.00 838,248.97 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1065 AAA-1186 52,632.99 3,117,989.38 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1066 AAA-1189 53,236.87 3,153,763.36 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1067 AAA-1192 12,000.00 710,882.52 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1068 AAA-1195 12,899.99 764,198.12 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1069 AAA-1198 7,566.47 448,239.27 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1070 AAA-1201 10,749.99 636,831.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1071 AAA-1204 6,250.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1071 AAA-1204 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1071 AAA-1204 50,000.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1071 AAA-1204 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1071 AAA-1204 25,000.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1071 AAA-1204 87,500.07 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1071 AAA-1204 20,875.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1071 AAA-1204 17,204.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1071 AAA-1204 8,602.17 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1071 AAA-1204 25,000.01 265,431.71 15,724,230.24 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1072 AAA-1207 50,000.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1072 AAA-1207 37,500.03 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1072 AAA-1207 12,500.01 100,000.08 5,924,025.74 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1073 AAA-1210 18,500.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1073 AAA-1210 9,250.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1073 AAA-1210 9,250.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1073 AAA-1210 9,900.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1073 AAA-1210 37,500.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1073 AAA-1210 50,000.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1073 AAA-1210 50,000.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1073 AAA-1210 37,500.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1073 AAA-1210 12,500.00 234,400.00 13,885,905.24 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1074 AAA-1213 12,500.01 740,503.22 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 18,500.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 9,250.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 9,250.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 9,900.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 37,500.03 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 50,000.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 50,000.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 37,500.03 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 15,694.45 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 13,055.56 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1075 AAA-1216 12,500.01 263,150.24 15,589,075.48 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1076 AAA-1219 442.84 26,233.93 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1079 AAA-1229 2,000.17 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1079 AAA-1229 3,002.66 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1079 AAA-1229 372.75 5,375.58 322,469.92 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1080 AAA-1232 173.51 10,408.51 Deutsche Bank (Suisse) SA 1083 AAA-1242 80.70 Deutsche Bank (Suisse) SA 1083 AAA-1242 5,380.00 5,460.70 329,720.94 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 11,105.72 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 (56,542.31) Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 124.26 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 108,824.81 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 10,197.72 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 107,664.19 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 6,749.11 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 19,286.94 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 18,360.59 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 82,924.26 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 493.17 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 18,666.68 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 37,333.36 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 123,366.78 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 172,500.14 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 14,000.01 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 342,048.18 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 74,666.72 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 9,333.34 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 4,666.68 Deutsche Bank Aktiengesellschaft, Filiale London 1085 AAA-1246 867,049.15 1,972,819.50 116,164,406.11 DWS Holding & Service GmbH 1092 AAA-1269 5,380.00 DWS Holding & Service GmbH 1092 AAA-1269 672.50 6,052.50 354,611.80 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1096 AAA-1292 8,364.12 482,531.10 December 2010 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1100 AAA-1306 22,787.58 1,320,893.01 DBOI Global Services Private Limited 1101 AAA-1309 2,770.00 DBOI Global Services Private Limited 1101 AAA-1309 2,775.00 DBOI Global Services Private Limited 1101 AAA-1309 9,250.02 DBOI Global Services Private Limited 1101 AAA-1309 9,250.02 DBOI Global Services Private Limited 1101 AAA-1309 2,775.00 DBOI Global Services Private Limited 1101 AAA-1309 2,775.00 DBOI Global Services Private Limited 1101 AAA-1309 9,250.02 DBOI Global Services Private Limited 1101 AAA-1309 9,250.02 48,095.08 2,805,160.45 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 7,263.00 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 7,263.00 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 21,089.77 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 7,263.00 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 9,333.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 18,666.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 9,333.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 4,666.67 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 4,666.67 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 9,333.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 4,666.67 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 5,813.88 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 (25,310.02) Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 7,263.00 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 7,263.00 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 10,894.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 72,140.04 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 7,263.00 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 7,263.00 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 30,753.74 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 16,678.00 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 48,093.36 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 48,093.36 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 60,116.70 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 48,093.36 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 60,116.70 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 48,093.36 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 84,163.38 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 4,078.39 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 4,078.39 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 72,140.04 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 72,140.04 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 228,443.46 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 48,093.36 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 18,035.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 72,140.04 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 71,508.38 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 15,756.67 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 15,445.57 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,334.45 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 15,290.01 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 15,756.67 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3,384.19 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 48,093.36 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 2,766.32 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,217.30 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 118,597.17 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 56,923.84 2,530,332.85 147,271,824.22 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1110 AAA-1341 25,000.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1110 AAA-1341 87,500.07 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1110 AAA-1341 37,500.03 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1110 AAA-1341 37,500.03 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1110 AAA-1341 25,000.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1110 AAA-1341 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1110 AAA-1341 12,500.01 237,500.19 13,823,116.68 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1111 AAA-1345 25,000.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1111 AAA-1345 87,500.07 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1111 AAA-1345 104,166.75 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1111 AAA-1345 48,924.78 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1111 AAA-1345 25,000.02 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1111 AAA-1345 70,833.39 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1111 AAA-1345 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1111 AAA-1345 12,500.01 386,425.05 22,490,923.29 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 131,857.00 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 562,129.00 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 157,521.00 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 29,225.00 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 28,236.19 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 120,375.34 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 50,798.76 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 9,424.98 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 34,131.06 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 145,506.09 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 48,662.77 Deutsche Bank Aktiengesellschaft, Filiale London 1112 AAA-1349 9,028.68 1,326,895.87 76,864,012.62 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 3,990.33 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 3,945.33 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 27,569.52 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 22,535.12 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 3,700.45 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 7,890.66 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 2,412.91 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 4,011.47 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 5,843.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 26,328.75 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 33,333.36 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 40,500.05 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 60,333.38 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 39,500.03 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 87,500.07 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 30,300.03 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 4,166.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 4,166.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1113 AAA-1354 25,030.96 445,559.11 25,810,210.00 Deutsche Bank (Suisse) SA 1118 AAA-1376 278.00 16,079.73 Deutsche Bank (Suisse) SA 1119 AAA-1379 194.00 11,221.11 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.36 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.36 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.35 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.35 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.35 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.36 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.35 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.35 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.35 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.36 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 539.35 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 470.67 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 470.67 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 568.12 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1123 AAA-1390 477.53 7,919.88 458,091.98 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1125 AAA-1398 7,231.59 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1125 AAA-1398 1,315.58 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1125 AAA-1398 41.59 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1125 AAA-1398 (178.51) 8,410.25 486,455.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 3,676.33 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 3,945.34 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 11,874.30 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 20,626.08 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 3,807.79 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 7,890.66 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 2,412.90 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 4,013.99 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 5,844.60 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 27,535.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 33,333.36 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 40,500.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 60,333.38 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 39,500.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 87,500.07 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 30,300.03 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 4,166.68 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 4,166.68 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1126 AAA-1402 25,030.95 428,958.24 24,811,274.90 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1127 AAA-1406 9.60 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1127 AAA-1406 33.57 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1127 AAA-1406 65.13 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1127 AAA-1406 469.29 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1127 AAA-1406 617.95 1,195.54 69,150.95 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 3,945.33 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 61,321.21 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 22,535.12 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 3,693.22 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 7,890.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 5,844.16 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 4,013.10 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 28,879.42 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 2,412.91 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 33,333.36 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 12,500.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 40,500.05 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 60,333.38 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 39,500.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 87,500.06 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 30,300.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 13,032.24 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 4,166.67 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 1128 AAA-1410 25,030.95 486,731.94 28,152,950.19 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 (888.86) Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 (2,100.59) Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 (3,499.61) Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 4,080.73 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 16,603.39 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 4,007.25 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 28,201.31 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 13,697.32 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 3,990.34 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 44,116.00 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 13,088.82 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 7,352.66 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 14,526.00 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 42,017.16 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 3,116.08 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 861.92 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 2,643.97 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 32,968.64 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 4,752.33 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 4,078.21 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 21,532.19 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 4,004.73 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 31,873.72 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 13,697.33 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 3,707.68 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 103,124.14 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 13,112.94 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 7,352.67 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 13,880.40 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 29,998.77 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 6,713.60 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 861.61 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 7,082.47 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 31,976.75 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 4,752.33 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 20,930.08 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 4,078.69 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 30,724.68 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 13,697.32 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 3,693.22 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 36,763.33 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 12,992.39 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 7,352.67 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 1,285.08 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 6,488.27 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 34,420.64 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 6,798.48 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 340.52 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 26,117.18 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 4,079.82 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1129 AAA-1414 4,752.30 741,799.07 42,906,229.39 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 118,829.29 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 19,262.79 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 19,601.17 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 8,414.06 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 21,406.66 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 3,875.39 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 11,265.53 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 4,072.29 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 3,017.89 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 325,906.69 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 11,161.59 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 19,785.59 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 187,627.50 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 2,465.83 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 115,591.07 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 124.26 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 115,112.31 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 10,197.72 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 55,163.50 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 6,749.12 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 40,247.98 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 19,320.00 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 18,367.13 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 493.16 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 18,666.69 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 37,333.35 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 123,366.79 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 184,549.30 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 14,000.01 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 342,048.17 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 83,532.28 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 9,333.34 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 4,666.69 1,955,555.14 113,110,815.08 Deutsche Bank (China) Co., Ltd., Beijing Branch 1131 AAA-1430 18,499.48 1,070,024.17 Deutsche Bank (Suisse) SA 1133 AAA-1434 80.70 Deutsche Bank (Suisse) SA 1133 AAA-1434 5,380.00 5,460.70 316,484.87 Deutsche Bank (China) Co., Ltd., Beijing Branch 1136 AAA-1450 17,712.83 1,036,853.63 Licorne Gestion 1144 AAA-1485 185.01 Licorne Gestion 1144 AAA-1485 185.01 Licorne Gestion 1144 AAA-1485 185.01 Licorne Gestion 1144 AAA-1485 185.01 Licorne Gestion 1144 AAA-1485 177.14 Licorne Gestion 1144 AAA-1485 53.80 Licorne Gestion 1144 AAA-1485 48.80 1,019.78 60,027.67 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 40,350.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,719.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,719.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,719.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 7,498.02 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,675.90 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,725.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,797.60 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,652.40 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,049.10 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 (2,690.00) Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,719.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,719.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 20,578.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 16,140.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,719.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,719.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 20,175.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 9,549.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,766.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,550.80 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,846.70 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,043.10 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,560.20 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,719.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 49,496.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 4,124.68 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,450.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,450.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 18,830.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 31,204.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 91,890.40 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,177.60 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 11,432.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,245.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 4,088.80 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,636.20 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,049.10 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,675.90 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 16,140.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 16,140.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 51,110.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 4,035.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 16,140.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 25,555.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,318.10 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,406.90 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,864.20 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,824.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,204.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,006.80 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,383.40 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,016.20 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 11,755.30 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,218.60 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 4,976.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 18,910.70 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,437.20 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,218.60 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 31,876.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,742.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 12,239.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 20,175.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,725.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 722.99 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 4,052.28 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 24,210.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,450.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,900.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,133.20 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 21,520.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 (32,952.50) Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,028.64 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 567.59 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 672.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 279.76 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 567.59 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 104.91 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 497.65 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 9,684.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 16,140.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 12,912.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 954.95 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 376.60 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 355.08 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 384.67 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 804.31 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 156.02 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 24,748.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,062.34 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 4,509.95 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 12,912.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,450.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13,450.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 18,830.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,120.40 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 9,189.04 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 817.76 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,143.25 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 524.55 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 408.88 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 263.62 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 104.91 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 567.59 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 16,140.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 16,140.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 51,110.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 4,035.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 16,140.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 22,865.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 131.81 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 540.69 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 586.42 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 282.45 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 820.45 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,000.68 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,038.34 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 801.62 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,175.53 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 521.86 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 497.65 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,891.07 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,043.72 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 521.86 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,187.65 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 874.25 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,223.95 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,017.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 672.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 709.76 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,970.39 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 24,210.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 1,345.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 390.05 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 613.32 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 21,520.00 2,142,598.05 126,120,498.93 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1149 AAA-1523 1,890.24 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1149 AAA-1523 3,021.95 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 1149 AAA-1523 194.23 5,106.42 300,580.99 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 18,830.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,345.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,345.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,143.25 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 3,483.55 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 672.50 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 196.37 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 476.13 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 29.59 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 166.78 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 104.91 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 371.22 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 753.20 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 18,830.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,345.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,345.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 11,432.50 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 34,835.50 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 6,725.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,963.70 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 4,761.30 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 295.90 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,667.80 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,049.10 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 3,712.20 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 7,532.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 18,830.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,345.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 8,070.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,345.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,143.25 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 3,483.55 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 672.50 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 196.37 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 476.13 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 29.59 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 166.78 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 104.91 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 371.22 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 753.20 355,080.00 20,703,884.06 DWS Holding & Service GmbH 1155 AAA-1545 5,380.00 DWS Holding & Service GmbH 1155 AAA-1545 672.50 6,052.50 351,735.59 Subtotal Fourth Quarter 2010 24,729,004.62 1,464,023,550.64 Total Second, Third and Fourth Qtrs 2010 73,035,597.77 4,241,066,062.98 =============== =============== The rest of petitioner's declared zero-rated receipts in the amount of P1,047,492,678.80, as computed below, shall be denied VAT zero-rating for petitioner's failure to prove that the clients are non-resident foreign corporations doing business outside the Philippines: 2nd Quarter 3rd Quarter 4th Quarter Total 2nd Quarter 3rd Quarter 4th Quarter Total Zero-Rated Receipts per Returns P1,431,219,805.14 P1,930,688,594.64 P1,926,684,752.27 P5,288,593,152.05 Less: Valid Zero-Rated Receipts 1,320,006,170.61 1,457,036,341.73 1,464,023,550.64 4,241,066,062.98 Disallowed Zero-Rated Receipts P111,213,634.53 P473,652,252.91 P462,661,201.63 P1,047,527,089.07 Less: Receipts Not covered by OR - .58 34,409.69 34,410.27 Remaining Disallowed Zero-Rated Receipts P111,213,634.53 P473,652,252.33 P462,626,791.94 P1,047,492,678.80 ============== ============== ============== =============== With the finding that petitioner had valid VAT zero-rated receipts for the 2nd, 3rd, and 4th quarters of 2010 in the amount of P4,241,066,062.98, the Court needs to determine whether petitioner incurred input taxes which were not applied against any of its output VAT liability. In its Quarterly VAT Returns for the 2nd, 3rd, and 4th quarters of 2010, petitioner reflected a total amount of P119,841,008.12 input VAT arising from purchases of capital goods exceeding P1,000,000.00, purchases of capital goods not exceeding P1,000,000.00, purchases of goods other than capital goods, purchases of services and services rendered by non-residents for the same taxable quarters, detailed as follows: 2nd Quarter 3rd Quarter 4th Quarter Total (Exhibit "G-2") (Exhibit "H") (Exhibit "BB") Domestic Purchase of Capital Goods not exceeding P1Million P37,185.65 P4,180.50 P11,973.01 P53,339.16 Domestic Purchase of Capital Goods exceeding P1Million 824,557.71 517,803.43 1,230,911.56 2,573,272.70 Domestic Purchase of Goods other than Capital Goods 399,488.19 310,097.15 696,847.16 1,406,432.50 Domestic Purchase of Services 39,411,470.80 33,431,715.32 39,799,437.29 112,642,623.41 Services Rendered by Non-residents 792,791.16 961,355.07 1,411,194.12 3,165,340.35 Total P41,465,493.51 P35,225,151.47 P43,150,363.14 P119,841,008.12 ============= ============= ============= ============== In support of its claim in the amount of P119,841,008.12, petitioner presented various invoices, official receipts, BIR Form No. 1600 and other documents, 30 which were all examined by the ICPA. In his amended report dated July 15, 2013, 31 the ICPA noted the following exceptions on petitioner's input VAT claim: Details of Exceptions 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total Input VAT on purchases of goods not supported by suppliers' sales invoices. 32 P411.43 P20,186.83 P67,793.35 P88,391.61 Input VAT on purchases of services not supported by supplier's official receipts. 33 8,988,250.30 3,503,800.07 3,683,459.98 16,175,510.35 Input VAT on purchases of goods not within the 2nd, 3rd, and 4th quarters of 2010. 34 542,588.61 5,839.81 - 548,428.42 Input VAT on purchases of services not within the 2nd, 3rd and 4th quarters of 2010. 35 - - 13,696,768.77 13,696,768.77 Input VAT on purchases of non- vatable services. 36 23,864.39 4,285.71 - 28,150.10 Total P9,555,114.73 P3,534,112.42 P17,448,022.10 P30,537,249.25 ============ ============ ============= ============= The record sustains the ICPA's findings. Therefore, the input VAT of P30,537,249.25 shall be disallowed from petitioner's claim for they are not properly substantiated by VAT invoices or official receipts as prescribed under Sections 110 (A) and 113 (A) and (B) of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-8, and 4.113-1 of Revenue Regulations (RR) No. 16-05, as amended. Apart from the foregoing, petitioner's input VAT claim should be further decreased by P17,560,443.36 for the following reasons: 37 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total Findings In Philippine Pesos 1. Input VAT on domestic purchases of services supported by VAT official receipts but the VAT was not separately indicated 7,166,718.26 3,870,942.48 3,666,491.18 14,704,151.92 2. Input VAT on domestic purchases of goods other than capital goods supported by VAT invoices but the VAT was not separately indicated 10,069.29 45,871.07 57,793.39 113,733.75 3. Input VAT on domestic purchases of services supported by documents other than VAT official receipts 493,456.51 616,842.49 638,433.53 1,748,732.53 4. Input VAT indicated in the official receipts supporting domestic purchases of services is lower than the input VAT claim 43,179.59 141,574.08 17,530.73 202,284.40 5. Input VAT on domestic purchase of services supported by a VAT official receipt dated March 30, 2010 156,142.08 156,142.08 6. Amount separately indicated as VAT in the official receipts supporting domestic purchases of services actually pertains to expanded withholding tax 166,464.18 223,130.02 245,804.48 635,398.68 8,036,029.91 4,898,360.14 4,626,053.31 17,560,443.36 ============ ============ ============ ============ Moreover, included in petitioner's claimed input VAT for the 2nd and 3rd quarters of 2010 were the input VAT from purchases of capital goods exceeding P1,000,000.00 in the respective amounts of P373,211.78 and P517,803.43, broken down as follows: Date of Exhibit Supplier Invoice Input VAT Second Quarter of 2010 BBB-13 Accent Micro Technologies 3/22/2010 P460.71 BBB-14 Accent Micro Technologies 4/6/2010 250,830.00 BBB-15 Accent Micro Technologies 4/6/2010 83,610.00 BBB-16 Accent Micro Technologies 4/6/2010 21,160.71 BBB-17 Accent Micro Technologies 4/14/2010 4,180.50 BBB-18 Accent Micro Technologies 5/6/2010 428.36 BBB-19 Accent Micro Technologies 5/6/2010 4,180.50 BBB-20 Accent Micro Technologies 5/6/2010 4,180.50 BBB-21 Accent Micro Technologies 5/6/2010 4,180.50 Subtotal P373,211.78 Third Quarter of 2010 BBB-787 Accent Micro Technologies 6/2/2010 P1,607.14 BBB-788 Accent Micro Technologies 6/17/2010 125,415.00 BBB-789 Accent Micro Technologies 6/24/2010 750.00 BBB-790 Accent Micro Technologies 6/24/2010 750.00 BBB-791 Accent Micro Technologies 6/24/2010 750.00 BBB-792 Accent Micro Technologies 6/25/2010 5,946.43 BBB-793 Accent Micro Technologies 6/25/2010 4,180.50 BBB-794 Accent Micro Technologies 6/25/2010 5,946.43 BBB-795 Accent Micro Technologies 6/29/2010 4,180.50 BBB-796 Accent Micro Technologies 6/29/2010 5,946.43 BBB-797 Accent Micro Technologies 7/7/2010 266,642.79 BBB-798 Accent Micro Technologies 7/9/2010 1,928.57 BBB-799 Accent Micro Technologies 7/14/2010 589.29 BBB-800 Accent Micro Technologies 7/14/2010 482.14 BBB-801 Accent Micro Technologies 7/14/2010 1,607.14 BBB-802 Accent Micro Technologies 7/14/2010 2,357.14 BBB-803 Accent Micro Technologies 7/14/2010 1,500.00 BBB-804 Accent Micro Technologies 7/14/2010 1,607.14 BBB-805 Accent Micro Technologies 7/14/2010 750.00 BBB-806 Accent Micro Technologies 7/21/2010 214.29 BBB-807 Accent Micro Technologies 7/23/2010 1,553.57 BBB-808 Accent Micro Technologies 7/26/2010 81,973.93 BBB-809 Accent Micro Technologies 8/4/2010 1,125.00 Subtotal P517,803.43 Total P891,015.21 ========== While the above input taxes were duly substantiated by the ICPA, they are not entirely creditable for the subject period of claim. Pursuant to Section 110 (A) (2) of the NIRC of 1997, as amended, input VAT claim on capital goods purchases attributable to zero-rated sales may be claimed either in full during the month of acquisition, or spread over a period of time, depending on the aggregate acquisition cost of the capital goods in the calendar month. If the aggregate acquisition cost exceeds P1,000,000.00, the claim for input tax should be spread over 60 months or the estimated useful life of the capital goods, whichever is shorter. On the other hand, if aggregate acquisition cost does not exceed P1,000,000.00, the total input taxes shall be allowed as credit/refund in the month of acquisition. Applying the cited provisions in the present cases, out of the P891,015.21 input VAT incurred by petitioner on capital goods for the 2nd and 3rd quarters of 2010, only the amount of P137,648.00 is creditable for the 2nd, 3rd, and 4th quarters of taxable year 2010, computed as follows: Exhibit Month Input VAT Useful Life Monthly Allowable Acquired (in months) 38 Input Tax Input VAT Credit for 2nd, 3rd and 4th Quarters of 2010 Second Quarter of 2010 BBB-13 March P460.71 48 P9.60 P86.38 BBB-14 April 250,830.00 48 5,225.63 47,030.63 BBB-15 April 83,610.00 48 1,741.88 15,676.88 BBB-16 April 21,160.71 48 440.85 3,967.63 BBB-17 April 4,180.50 48 87.09 783.84 BBB-18 May 428.36 48 8.92 71.39 BBB-19 May 4,180.50 48 87.09 696.75 BBB-20 May 4,180.50 48 87.09 696.75 BBB-21 May 4,180.50 48 87.09 696.75 subtotal P373,211.78 P69,707.00 Third Quarter of 2010 BBB-787 June P1,607.14 48 P33.48 P234.37 BBB-788 June 125,415.00 48 2,612.81 18,289.69 BBB-789 June 750.00 48 15.63 109.38 BBB-790 June 750.00 48 15.63 109.38 BBB-791 June 750.00 48 15.63 109.38 BBB-792 June 5,946.43 48 123.88 867.19 BBB-793 June 4,180.50 48 87.09 609.66 BBB-794 June 5,946.43 48 123.88 867.19 BBB-795 June 4,180.50 48 87.09 609.66 BBB-796 June 5,946.43 48 123.88 867.19 BBB-797 July 266,642.79 48 5,555.06 33,330.35 BBB-798 July 1,928.57 48 40.18 241.07 BBB-799 July 589.29 48 12.28 73.66 BBB-800 July 482.14 48 10.04 60.27 BBB-801 July 1,607.14 48 33.48 200.89 BBB-802 July 2,357.14 48 49.11 294.64 BBB-803 July 1,500.00 48 31.25 187.50 BBB-804 July 1,607.14 48 33.48 200.89 BBB-805 July 750.00 48 15.63 93.75 BBB-806 July 214.29 48 4.46 26.79 BBB-807 July 1,553.57 48 32.37 194.20 BBB-808 July 81,973.93 48 1,707.79 10,246.74 BBB-809 August 1,125.00 48 23.44 117.19 subtotal P517,803.43 P67,941.00 Total P891,015.21 P137,648.00 ============ ============ In sum, petitioner's substantiated input taxes amounted to P70,989,948.30, as computed below: 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total In Philippine Pesos Input VAT Claim 41,465,493.51 35,225,151.47 43,150,363.14 119,841,008.12 Less: Disallowances Per ICPA Findings 9,555,114.73 3,534,112.42 17,448,022.10 30,537,249.25 Per this Court's further verification 8,036,029.91 4,898,360.14 4,626,053.31 17,560,443.36 Input VAT on Purchases of Capital Goods exceeding 373,211.78 517,803.43 891,015.21 P1Million Less: Allowable Input Tax Credit for the Period of Claim (69,707.00) (67,941.00) (137,648.00) Total Disallowances 17,894,649.42 8,882,334.99 22,074,075.41 48,851,059.82 Substantiated Input VAT 23,570,844.09 26,342,816.48 21,076,287.73 70,989,948.30 ============ ============ ============ ============ Since petitioner did not submit VAT invoices/receipts to prove the existence of its reported input VAT carry-over from previous quarter in the amount of P317,318,450.21, 39 its output VAT liability for the 2nd, 3rd, and 4th quarters of 2010 in the respective amounts of P1,204,717.15, P3,443,351.07 and P1,139,841.11 or a total of P5,787,909.33, shall be offset against the valid input VAT of P70,989,948.30 resulting in an excess input VAT of P65,202,038.97, computed as follows: 2nd Quarter 3rd Quarter 4th Quarter Total Substantiated Input VAT P23,570,844.09 P26,342,816.48 P21,076,287.73 P70,989,948.30 Output Tax Due 1,204,717.15 3,443,351.07 1,139,841.11 5,787,909.33 Excess Input VAT P22,366,126.94 P22,899,465.41 P19,936,446.62 P65,202,038.97 ============= ============= ============= ============= Hence, for the 2nd, 3rd, and 4th quarters of 2010, only the excess input VAT of P65,202,038.97 can be attributed to the entire zero-rated receipts declared by petitioner in the amount of P5,288,593,152.05 and only the input VAT of P53,058,779.67 is attributable to the valid zero-rated receipts of P4,241,066,062.98, detailed as follows: 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total Valid Zero-Rated Receipts P1,320,006,170.61 P1,457,036,341.73 P1,464,023,550.64 P4,241,066,062.98 Total Declared Zero-Rated P1,431,219,805.14 P1,930,688,594.64 P1,926,684,752.27 P5,288,593,152.05 Receipts % of Valid Zero-Rated Receipts to Total Declared Zero-Rated Receipts 92.2294511% 75.4671854% 75.9866682% Multiplied by Excess Input VAT P22,366,126.94 P22,899,465.41 P19,936,446.62 P65,202,038.97 Excess Input VAT Attributable to Valid Zero- Rated Receipts P20,628,156.11 P17,281,582.02 P15,149,041.54 P53,058,779.67 ============== ============== ============== ============== Although the claimed input VAT was carried over by petitioner in its succeeding Quarterly VAT Returns, 40 it remained unutilized until it was deducted as "VAT Refund/TCC Claimed" 41 in its Quarterly VAT Return for the 1st, 2nd, and 3rd quarters of 2012. Thus, the excess input VAT of P247,346,765.71 42 as of the end of the third quarter of 2012 which was to be carried-over to the succeeding fourth quarter of 2012 no longer included the subject claim. All said, petitioner is entitled to a refund or issuance of tax credit certificate in the amount of P53,058,779.67, representing its unutilized excess input VAT for the 2nd, 3rd, and 4th quarters of 2010 attributable to its zero-rated receipts for the same period. WHEREFORE , the Petitions for Review filed on June 28, 2012, September 27, 2012, and December 28, 2012 are PARTIALLY GRANTED . Accordingly, respondent Commissioner of Internal Revenue is hereby ORDERED TO REFUND or TO ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner Deutsche Knowledge Services Pte. Ltd. the reduced amount of FIFTY-THREE MILLION FIFTY-EIGHT THOUSAND SEVEN HUNDRED SEVENTY-NINE PESOS AND 67/100 (P53,058,779.67) , representing its unutilized excess input VAT for the 2nd, 3rd, and 4th quarters of 2010 attributable to its zero-rated receipts for the same period. SO ORDERED. (SGD.) ESPERANZA R. FABON-VICTORINO Associate Justice Lovell R. Bautista and Ma. Belen M. Ringpis-Liban, JJ., concur. ANNEX A DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. -versus- COMMISSIONER OF INTERNAL REVENUE CTA CASE NOS. 8510, 8546 & 8595 ADDITIONAL DISALLOWED INPUT VAT PER THE COURT'S FURTHER VERIFICATION Disallowed Exhibit Supplier Input VAT 1) Input VAT on domestic purchases of services supported by VAT official receipts but the VAT was not separately indicated 2nd Quarter 2010 BBB-32 Accent Micro Technologies, Inc. 11,040.00 BBB-33 Accenture 1,433,142.86 BBB-54 Asia Select, Inc. 3,428.41 BBB-55 Asia Select, Inc. 3,680.89 BBB-56 Asia Select, Inc. 1,469.54 BBB-57 Asia Select, Inc. 4,853.99 BBB-58 Asia Select, Inc. 5,141.45 BBB-59 Asia Select, Inc. 6,186.28 BBB-60 Asia Special Situations 116,821.60 BBB-62 Atlantica Fire Safety Systems 20,880.00 BBB-63 Audioman Enterprises 1,607.14 BBB-64 Autohome Business Solutions 12,122.51 BBB-65 Autohome Business Solutions 5,061.61 BBB-66 Autohome Business Solutions 2,394.02 BBB-67 Avaya Philippines, Inc. 781,287.63 BBB-111 Benchmark Consulting Co. 10,800.00 BBB-123 Businessworks, Inc. 10,714.29 BBB-124 Businessworks, Inc. 10,500.00 BBB-125 Businessworks, Inc. 10,500.00 BBB-126 Businessworks, Inc. 10,500.00 BBB-127 Businessworks, Inc. 10,500.00 BBB-128 Businessworks, Inc. 2,632.50 BBB-138 CIBI Information, Inc. 1,440.00 BBB-141 Colliers International Philippines 166,758.78 BBB-190 CWC International Corp. 4,537.50 BBB-201 DHL Express Phils. Corp. 593.60 BBB-202 DHL Express Phils. Corp. 705.60 BBB-203 DHL Express Phils. Corp. 472.60 BBB-204 DHL Express Phils. Corp. 704.60 BBB-205 DHL Express Phils. Corp. 3.60 BBB-206 DHL Express Phils. Corp. 464.60 BBB-207 DHL Express Phils. Corp. 4.80 BBB-210 DHL Express Phils. Corp. 3.60 BBB-212 DHL Express Phils. Corp. 476.60 BBB-213 DHL Express Phils. Corp. 1,486.60 BBB-215 DHL Express Phils. Corp. 736.60 BBB-216 DHL Express Phils. Corp. 33.60 BBB-217 DHL Express Phils. Corp. 446.60 BBB-218 DHL Express Phils. Corp. 2,594.60 BBB-219 DHL Express Phils. Corp. 3.60 BBB-220 DHL Express Phils. Corp. 21,258.18 BBB-222 DHL Express Phils. Corp. 2,321.85 BBB-223 DHL Express Phils. Corp. 658.20 BBB-225 DHL Express Phils. Corp. 3,030.40 BBB-226 DHL Express Phils. Corp. 1,259.56 BBB-227 DHL Express Phils. Corp. 3,504.67 BBB-228 DHL Express Phils. Corp. 9,189.94 BBB-229 DHL Express Phils. Corp. 2,751.40 BBB-231 DHL Express Phils. Corp. 1,864.65 BBB-232 DHL Express Phils. Corp. 460.41 BBB-233 DHL Express Phils. Corp. 217.31 BBB-234 Digitel Telecommunications 183,661.73 BBB-235 Digitel Telecommunications 379,380.83 BBB-240 Electronic Security Systems 525.00 BBB-242 Ellenaire Electro Mechanical 12,180.00 BBB-243 Ellenaire Electro Mechanical 21,476.40 BBB-244 Ellenaire Electro Mechanical 12,180.00 BBB-245 Ellenaire Electro Mechanical 11,678.40 BBB-246 Ellenaire Electro Mechanical 12,180.00 BBB-247 Ellenaire Electro Mechanical 9,798.00 BBB-333 Fuji Xerox Philippines, Inc. 84,997.14 BBB-336 Gendiesel Philippines, Inc. 37,733.34 BBB-337 Gendiesel Philippines, Inc. 77,820.75 BBB-338 Gendiesel Philippines, Inc. 4,814.57 BBB-339 Gendiesel Philippines, Inc. 2,678.57 BBB-340 Gendiesel Philippines, Inc. 5,357.14 BBB-378 Hamlin-Iturralde Corporation 360.00 BBB-389 I Systems Integrators, Inc. 4,462.50 BBB-390 I Systems Integrators, Inc. 106,943.57 BBB-391 IBM Solutions Delivery, Inc. 87,360.00 BBB-411 John Clements Consultants, Inc. 77,678.57 BBB-412 John Clements Consultants, Inc. 80,678.57 BBB-413 John Clements Consultants, Inc. 1,899.75 BBB-415 John Clements Consultants, Inc. 6,000.00 BBB-423 to BBB-424 Lantro Phils., Inc. 659.99 BBB-425 LCH Philippines, Inc. 160.71 BBB-429 Lilli Ann Enterprises 64,444.71 BBB-434 LJ Synergy Incorporated 24,396.43 BBB-436 Makati Shangri-La Hotel 25,935.88 BBB-437 Makati Shangri-La Hotel 7,710.00 BBB-438 Makati Shangri-La Hotel 3,672.00 BBB-439 Makati Shangri-La Hotel 4,590.00 BBB-440 Makati Shangri-La Hotel 3,672.00 BBB-441 Mandarin Oriental Manila 4,199.15 BBB-444 Manila Peninsula Hotel, Inc. 2,278.84 BBB-461 Micro-D International, Inc. 152,361.47 BBB-467 Misnet Education, Inc. 5,207.14 BBB-468 Misnet Education, Inc. 28,435.72 BBB-469 Misnet Education, Inc. 10,263.60 BBB-471 Nexstep, Inc. BBB-484 Philstar Daily, Inc. 24,261.12 BBB-631 Premium Security & Investigation 11,135.30 BBB-632 Premium Security & Investigation 120.78 BBB-634 Premium Security & Investigation 3,892.96 BBB-637 Premium Security & Investigation 429.16 BBB-640 Premium Security & Investigation 13,132.24 BBB-642.1 Professional Skills Enrichment 3,000.00 BBB-642.2 Professional Skills Enrichment 25,200.00 BBB-643 Professional Skills Enrichment 540.00 BBB-644 Professional Skills Enrichment 22,920.00 BBB-646 PSEI Firesafety System 9,642.86 BBB-647 PSEI Firesafety System 7,560.00 BBB-648 PSEI Firesafety System 4,146.43 BBB-649 PSEI Firesafety System 2,340.00 BBB-650 PSEI Firesafety System 7,560.00 BBB-651 PSEI Firesafety System 9,642.86 BBB-659 Realform Furniture Shop 34,560.00 BBB-675 Servcom, Inc. 4,821.43 BBB-720 Slate Research Center, Inc. 5,400.00 BBB-721 Slate Research Center, Inc. 25,200.00 BBB-739 Target Realty Corporation 227,368.44 BBB-753 TNT Express Worldwide (Phils) 8,232.70 BBB-760 Viventis Search Asia, Inc. 34,020.00 BBB-761 Viventis Search Asia, Inc. 26,460.00 BBB-762 Viventis Search Asia, Inc. 26,964.00 BBB-763 Viventis Search Asia, Inc. 45,000.00 BBB-771.2 Accenture 1,886,555.56 BBB-771.3 Accenture 349,531.18 Subtotal 7,166,718.26 3rd Quarter 2010 BBB-786 AC Trojan Industries, Inc. 10,714.29 BBB-812 ACCRALAW 5,571.00 BBB-816 ACCRALAW 10,714.29 BBB-832 Asia Select, Inc. 12,899.12 BBB-833 Asia Select, Inc. 377.10 BBB-834 Asia Select, Inc. 9,514.28 BBB-835 Asia Select, Inc. 10,822.24 BBB-836 Asia Select, Inc. 14,492.61 BBB-837 Audioman Enterprises 5,357.14 BBB-845 Avaya Philippines 840,389.76 BBB-875 BDO Private Bank, Inc. 211,852.80 BBB-879 Berkman System, Inc. 1,008.00 BBB-880 Berkman System, Inc. 1,008.00 BBB-887 Bonifacio Bistro Italiano 980.36 BBB-888 Businessworks, Inc. 10,500.00 BBB-889 Businessworks, Inc. 26,250.00 BBB-890 Businessworks, Inc. 2,134.08 BBB-891 Businessworks, Inc. 10,500.00 BBB-892 Businessworks, Inc. 10,500.00 BBB-893 Businessworks, Inc. 10,500.00 BBB-894 Businessworks, Inc. 10,500.00 BBB-908 Chloride Secure Power Philippines 52,928.57 BBB-909 Chloride Secure Power Philippines 24,642.86 BBB-913 Colliers International Philippines 55,080.00 BBB-1000 DB Wizards, Inc. 10,178.57 BBB-1003 Design Muscle, Inc. 16,053.60 BBB-1005 Design Muscle, Inc. 600.00 BBB-1010 DHL Express Phils. Corp. 4,749.26 BBB-1011 DHL Express Phils. Corp. 523.20 BBB-1012 DHL Express Phils. Corp. 33.60 BBB-1013 DHL Express Phils. Corp. 2,048.60 BBB-1016 DHL Express Phils. Corp. 67.20 BBB-1026 DHL Express Phils. Corp. 915.60 BBB-1030 DHL Express Phils. Corp. 12,494.29 BBB-1033 DHL Express Phils. Corp. 3,407.82 BBB-1042 Dual Peak Holdings Corp. 392,301.48 BBB-1054 Ellenaire Electro Mechanical 9,798.00 BBB-1055 Ellenaire Electro Mechanical 9,798.00 BBB-1056 Ellenaire Electro Mechanical 39,730.80 BBB-1057 Ellenaire Electro Mechanical 39,730.80 BBB-1058 Ellenaire Electro Mechanical 49,443.60 BBB-1101 Famcor Glass Works 2,089.28 BBB-1115 FTL Hotels, Inc. 618.00 BBB-1127 Gendiesel Philippines, Inc. 2,678.57 BBB-1128 Gendiesel Philippines, Inc. 2,678.57 BBB-1130 Global City Car Lease 12,000.00 BBB-1212 HP Philippines 252,944.31 BBB-1218 I Systems Integrators, Inc. 27,750.00 BBB-1260 John Clements Consultants, Inc. 5,108.73 BBB-1274 M&G Global Ads, Inc. 15,167.46 BBB-1286 Manila Peninsula Hotel, Inc. 3,600.00 BBB-1287 Manila Peninsula Hotel, Inc. 9,299.41 BBB-1312 Micro-D International, Inc. 82,885.89 BBB-1321 Oracle Philippines Corp. 3,286.80 BBB-1399 Premium Security & Investigation 10,873.60 BBB-1409 Premium Security & Investigation 2,588.77 BBB-1410 Premium Security & Investigation 10,700.31 BBB-1411 Premium Security & Investigation 38.31 BBB-1414 Premium Security & Investigation 10,691.42 BBB-1420 Professional Skills Enrichment 11,460.00 BBB-1421 Professional Skills Enrichment 13,680.00 BBB-1422 Professional Skills Enrichment 9,840.00 BBB-1423 Professional Skills Enrichment 22,920.00 BBB-1426 PSEI Firesafety System 6,486.43 BBB-1427 PSEI Firesafety System 27,840.00 BBB-1428 PSEI Firesafety System 33,960.00 BBB-1429 PSEI Firesafety System 33,960.00 BBB-1444 Rona Agro Industrial Development 116,210.52 BBB-1445 Rosavilla Marquez Hoffman 315,216.00 BBB-1449 Salvador & Associates 10,218.00 BBB-1450 Salvador & Associates 6,318.00 BBB-1518 SOP Printing House 1,607.14 BBB-1557 Twins Creative Services 269,236.36 BBB-1562 Viventis Search Asia, Inc. 29,484.00 BBB-1563 Viventis Search Asia, Inc. 35,100.00 BBB-1571 Werdenberg International Corp. 203.58 BBB-1573.2 Accenture 531,092.10 Subtotal 3,870,942.48 4th Quarter 2010 BBB-1835 ACCRALAW 2,760.00 BBB-1847 ACCRALAW 144.00 BBB-1861 Ascott Makati, Inc. 5,249.32 BBB-1865 Asia Select, Inc. 14,947.59 BBB-1866 Asia Select, Inc. 7,832.01 BBB-1867 Asia Select, Inc. 17,600.42 BBB-1868 Asia Select, Inc. 2,016.60 BBB-1869 Asia Select, Inc. 4,935.83 BBB-1870 Asia Select, Inc. 2,632.40 BBB-1871 Asia Select, Inc. 2,347.26 BBB-1872 Asia Select, Inc. 1,243.14 BBB-1873 Asia Select, Inc. 22,980.70 BBB-1874 Asia Select, Inc. 5,828.00 BBB-1875 Asia Select, Inc. 6,877.53 BBB-1876 Asia Select, Inc. 2,005.37 BBB-1877 Asia Select, Inc. 6,565.98 BBB-1878 Asia Select, Inc. 2,304.06 BBB-1879 Asia Select, Inc. 6,973.22 BBB-1880 Asia Select, Inc. 5,349.41 BBB-1881 Asia Select, Inc. 2,263.42 BBB-1882 Asia Select, Inc. 3,615.74 BBB-1883 Asia Select, Inc. 4,169.92 BBB-1884 Asia Select, Inc. 973.13 BBB-1885 Asia Select, Inc. 1,661.95 BBB-1890 Avaya Philippines, Inc. 67,680.00 BBB-1891 Avaya Philippines, Inc. 133,689.60 BBB-1893 Banderas Holdings, Inc. 238,896.00 BBB-1929 Benchmark Consulting Co. 10,800.00 BBB-1930 Benchmark Consulting Co. 10,800.00 BBB-1931 Berkman Systems, Inc. 2,016.00 BBB-1932 Berkman Systems, Inc. 360.00 BBB-1935 Bonifacio Bistro Italiano 9,267.86 BBB-1936 Businessworks, Inc. 10,500.00 BBB-1937 Businessworks, Inc. 10,080.00 BBB-1938 Businessworks, Inc. 5,670.00 BBB-1939 Businessworks, Inc. 11,040.00 BBB-1940 Businessworks, Inc. 10,560.00 BBB-1941 Businessworks, Inc. 11,040.00 BBB-1947 Cedorada Glass & Aluminum 1,392.86 BBB-1958 CWC International Corp. 642.86 BBB-1980 DHL Express Phils. Corp. 2,459.14 BBB-1982 DHL Express Phils. Corp. 7,560.14 BBB-1983 DHL Express Phils. Corp. 3,609.96 BBB-1986 DHL Express Phils. Corp. 1,670.60 BBB-1987 DHL Express Phils. Corp. 33.60 BBB-1988 DHL Express Phils. Corp. 4,396.49 BBB-1989 DHL Express Phils. Corp. 1,167.00 BBB-1990 DHL Express Phils. Corp. 1,764.52 BBB-1991 DHL Express Phils. Corp. 4,072.98 BBB-1992 DHL Express Phils. Corp. 6,146.37 BBB-1993 DHL Express Phils. Corp. 1,879.22 BBB-1999 Ellenaire Electro Mechanical 51,813.60 BBB-2000 Ellenaire Electro Mechanical 47,938.80 BBB-2001 Ellenaire Electro Mechanical 47,938.80 BBB-2002 Emmantere Corporation 200,727.26 BBB-2045 Famcor Glass Works 1,071.43 BBB-2046 Famcor Glass Works 642.86 BBB-2047 Famcor Glass Works 825.00 BBB-2064 Fuji Xerox Philippines, Inc. 151,303.61 BBB-2065 Fuji Xerox Philippines, Inc. 151,303.61 BBB-2139 IBM Solutions Delivery, Inc. 27,864.00 BBB-2145 INDRA Philippines, Inc. 298,396.88 BBB-2146 INDRA Philippines, Inc. 84,396.64 BBB-2147 INDRA Philippines, Inc. 38,303.10 BBB-2148 INDRA Philippines, Inc. 33,677.82 BBB-2149 INDRA Philippines, Inc. 21,899.86 BBB-2154 International Elevator & Equipment 3,535.71 BBB-2155 International Elevator & Equipment 3,535.71 BBB-2156 International Elevator & Equipment 840.00 BBB-2158.2 John Clements Consultants, Inc. 77,678.57 BBB-2159 John Clements Consultants, Inc. 4,591.12 BBB-2160 John Clements Consultants, Inc. 2,040.63 BBB-2165 Lantro Phils., Inc. 535.71 BBB-2166 Lantro Phils., Inc. 24,529.15 BBB-2167 Lantro Phils., Inc. 12,142.29 BBB-2168 Learning & Performance 75,262.50 BBB-2169 Learning & Performance 72,225.00 BBB-2176 L'Opera, Inc. 7,032.78 BBB-2191 Mandarin Oriental Manila 2,880.00 BBB-2192 Mandarin Oriental Manila 20,038.14 BBB-2193 Manila Peninsula Hotel, Inc. 33,600.00 BBB-2194 Manila Peninsula Hotel, Inc. 3,024.00 BBB-2199 Misnet Education, Inc. 19,500.00 BBB-2203 Nexstep, Inc. 84,000.00 BBB-2209 Philippine Electric Corporation 345,490.18 BBB-2356 Premium Security & Investigation 3,828.14 BBB-2359 Premium Security & Investigation 3,982.58 BBB-2360 Premium Security & Investigation 199.27 BBB-2361 Premium Security & Investigation 36.23 BBB-2362 Premium Security & Investigation 73.16 BBB-2363 Premium Security & Investigation 10,782.00 BBB-2370 Premium Security & Investigation 3,828.14 BBB-2376 Premium Security & Investigation 12,096.00 BBB-2381 Primove Consultancy Services 34,776.00 BBB-2396 Realform Furniture Shop 11,400.00 BBB-2399 Servcom, Incorporated 3,348.21 BBB-2400 Servcom, Incorporated 7,873.92 BBB-2401 Servcom, Incorporated 4,525.71 BBB-2438 Tata Consultancy Services Phil. 416,708.38 BBB-2441 Taurus Electrical Services 33,013.80 BBB-2445 Technosphere Phils., Inc. 103,680.00 BBB-2456 Tierra International Construction 21,290.32 BBB-2460 Twins Creative Special 269,236.36 BBB-2463 Viventis Search Asia, Inc. 8,820.00 BBB-2464 Viventis Search Asia, Inc. 34,200.00 BBB-2465 Viventis Search Asia, Inc. 29,736.00 Subtotal 3,666,491.18 2) Input VAT on domestic purchases of goods other than capital goods supported by invoices but the VAT was not separately indicated 2nd Quarter 2010 BBB-672 RVB Firenze Hot Beverage System 4,261.61 BBB-673 RVB Firenze Hot Beverage System 5,807.68 Subtotal 10,069.29 3rd Quarter 2010 BBB-1322 Papertech, Inc. 9,693.75 BBB-1324 Papertech, Inc. 3,830.36 BBB-1325 Papertech, Inc. 6,229.82 BBB-1388 Precision Black Toner, Inc. 1,864.29 BBB-1389 Precision Black Toner, Inc. 1,500.54 BBB-1390 Precision Black Toner, Inc. 1,478.57 BBB-1391 Precision Black Toner, Inc. 4,268.57 BBB-1392 Precision Black Toner, Inc. 1,896.43 BBB-1393 Precision Black Toner, Inc. 3,174.11 BBB-1394 Precision Black Toner, Inc. 2,845.71 BBB-1425 PSEI Firesafety System 2,785.71 BBB-1446 RVB Firenze Hot Beverage System 6,303.21 Subtotal 45,871.07 4th Quarter 2010 BBB-1738 HRI Marketing 5,014.29 BBB-1739 Icon Interiors, Inc. 1,285.71 BBB-1740 Intense Car Auto Salon Corp. 910.71 BBB-1756 Papertech, Inc. 3,589.29 BBB-1757 Papertech, Inc. 9,927.86 BBB-1758 Papertech, Inc. 5,657.14 BBB-1764 Precision Black Toner, Inc. 2,250.00 BBB-1765 Precision Black Toner, Inc. 660.00 BBB-1766 Precision Black Toner, Inc. 1,204.29 BBB-1767 Precision Black Toner, Inc. 4,885.71 BBB-1768 Precision Black Toner, Inc. 10,628.57 BBB-1769 Precision Black Toner, Inc. 1,836.43 BBB-1770 Precision Black Toner, Inc. 1,836.43 BBB-1783 RVB Firenze Hot Beverage System 8,106.96 Subtotal 57,793.39 3) Input VAT on domestic purchases of services supported by documents other than official receipts 2nd Quarter 2010 BBB-485 Philippine Long Distance Telephone Company 239.40 BBB-486 Philippine Long Distance Telephone Company 239.40 BBB-487 Philippine Long Distance Telephone Company 239.40 BBB-488 Philippine Long Distance Telephone Company 389.38 BBB-489 Philippine Long Distance Telephone Company 239.40 BBB-490 Philippine Long Distance Telephone Company 239.40 BBB-491 Philippine Long Distance Telephone Company 160.71 BBB-492 Philippine Long Distance Telephone Company 239.40 BBB-493 Philippine Long Distance Telephone Company 239.40 BBB-494 Philippine Long Distance Telephone Company 239.40 BBB-495 Philippine Long Distance Telephone Company 239.40 BBB-496 Philippine Long Distance Telephone Company 160.71 BBB-497 Philippine Long Distance Telephone Company 239.40 BBB-498 Philippine Long Distance Telephone Company 239.40 BBB-499 Philippine Long Distance Telephone Company 239.40 BBB-500 Philippine Long Distance Telephone Company 239.40 BBB-501 Philippine Long Distance Telephone Company 239.40 BBB-502 Philippine Long Distance Telephone Company 239.40 BBB-503 Philippine Long Distance Telephone Company 239.40 BBB-504 Philippine Long Distance Telephone Company 239.40 BBB-505 Philippine Long Distance Telephone Company 389.38 BBB-506 Philippine Long Distance Telephone Company 389.38 BBB-507 Philippine Long Distance Telephone Company 72,301.59 BBB-508 Philippine Long Distance Telephone Company 239.40 BBB-509 Philippine Long Distance Telephone Company 239.40 BBB-510 Philippine Long Distance Telephone Company 239.40 BBB-511 Philippine Long Distance Telephone Company 239.40 BBB-512 Philippine Long Distance Telephone Company 239.40 BBB-513 Philippine Long Distance Telephone Company 239.40 BBB-514 Philippine Long Distance Telephone Company 239.40 BBB-515 Philippine Long Distance Telephone Company 239.40 BBB-516 Philippine Long Distance Telephone Company 239.40 BBB-517 Philippine Long Distance Telephone Company 239.40 BBB-518 Philippine Long Distance Telephone Company 160.71 BBB-519 Philippine Long Distance Telephone Company 160.71 BBB-520 Philippine Long Distance Telephone Company 239.40 BBB-521 Philippine Long Distance Telephone Company 217.68 BBB-522 Philippine Long Distance Telephone Company 239.40 BBB-523 Philippine Long Distance Telephone Company 239.40 BBB-524 Philippine Long Distance Telephone Company 239.40 BBB-525 Philippine Long Distance Telephone Company 87,375.69 BBB-526 Philippine Long Distance Telephone Company 239.40 BBB-527 Philippine Long Distance Telephone Company 239.40 BBB-528 Philippine Long Distance Telephone Company 172.09 BBB-529 Philippine Long Distance Telephone Company 27,000.00 BBB-530 Philippine Long Distance Telephone Company 24,531.96 BBB-531 Philippine Long Distance Telephone Company 160.71 BBB-532 Philippine Long Distance Telephone Company 239.40 BBB-533 Philippine Long Distance Telephone Company 239.40 BBB-534 Philippine Long Distance Telephone Company 160.71 BBB-535 Philippine Long Distance Telephone Company 239.40 BBB-536 Philippine Long Distance Telephone Company 239.40 BBB-537 Philippine Long Distance Telephone Company 239.40 BBB-538 Philippine Long Distance Telephone Company 239.40 BBB-539 Philippine Long Distance Telephone Company 239.40 BBB-540 Philippine Long Distance Telephone Company 239.40 BBB-541 Philippine Long Distance Telephone Company 239.40 BBB-542 Philippine Long Distance Telephone Company 160.71 BBB-543 Philippine Long Distance Telephone Company 75,693.33 BBB-544 Philippine Long Distance Telephone Company 239.40 BBB-545 Philippine Long Distance Telephone Company 239.40 BBB-546 Philippine Long Distance Telephone Company 239.40 BBB-547 Philippine Long Distance Telephone Company 239.40 BBB-548 Philippine Long Distance Telephone Company 160.71 BBB-549 Philippine Long Distance Telephone Company 239.40 BBB-550 Philippine Long Distance Telephone Company 239.40 BBB-551 Philippine Long Distance Telephone Company 239.40 BBB-552 Philippine Long Distance Telephone Company 239.40 BBB-553 Philippine Long Distance Telephone Company 160.71 BBB-554 Philippine Long Distance Telephone Company 160.71 BBB-555 Philippine Long Distance Telephone Company 6,120.00 BBB-556 Philippine Long Distance Telephone Company 217.68 BBB-557 Philippine Long Distance Telephone Company 239.40 BBB-558 Philippine Long Distance Telephone Company 239.40 BBB-559 Philippine Long Distance Telephone Company 239.40 BBB-560 Philippine Long Distance Telephone Company 239.40 BBB-561 Philippine Long Distance Telephone Company 217.68 BBB-562 Philippine Long Distance Telephone Company 85,401.54 BBB-563 Philippine Long Distance Telephone Company 239.40 BBB-564 Philippine Long Distance Telephone Company 239.40 BBB-565 Philippine Long Distance Telephone Company 239.40 BBB-566 Philippine Long Distance Telephone Company 239.40 BBB-567 Philippine Long Distance Telephone Company 239.40 BBB-568 Philippine Long Distance Telephone Company 239.40 BBB-569 Philippine Long Distance Telephone Company 239.40 BBB-570 Philippine Long Distance Telephone Company 239.40 BBB-571 Philippine Long Distance Telephone Company 239.40 BBB-572 Philippine Long Distance Telephone Company 239.40 BBB-573 Philippine Long Distance Telephone Company 239.40 BBB-574 Philippine Long Distance Telephone Company 239.40 BBB-575 Philippine Long Distance Telephone Company 160.71 BBB-576 Philippine Long Distance Telephone Company 239.40 BBB-577 Philippine Long Distance Telephone Company 239.40 BBB-578 Philippine Long Distance Telephone Company 239.40 BBB-579 Philippine Long Distance Telephone Company 160.71 BBB-580 Philippine Long Distance Telephone Company 239.40 BBB-581 Philippine Long Distance Telephone Company 239.40 BBB-582 Philippine Long Distance Telephone Company 239.40 BBB-583 Philippine Long Distance Telephone Company 239.40 BBB-584 Philippine Long Distance Telephone Company 239.40 BBB-585 Philippine Long Distance Telephone Company 239.40 BBB-586 Philippine Long Distance Telephone Company 239.40 BBB-587 Philippine Long Distance Telephone Company 239.40 BBB-588 Philippine Long Distance Telephone Company 239.40 BBB-589 Philippine Long Distance Telephone Company 239.40 BBB-590 Philippine Long Distance Telephone Company 239.40 BBB-591 Philippine Long Distance Telephone Company 239.40 BBB-592 Philippine Long Distance Telephone Company 160.71 BBB-593 Philippine Long Distance Telephone Company 239.40 BBB-594 Philippine Long Distance Telephone Company 239.40 BBB-595 Philippine Long Distance Telephone Company 239.40 BBB-596 Philippine Long Distance Telephone Company 239.40 BBB-597 Philippine Long Distance Telephone Company 160.71 BBB-598 Philippine Long Distance Telephone Company 160.71 BBB-599 Philippine Long Distance Telephone Company 217.68 BBB-600 Philippine Long Distance Telephone Company 239.40 BBB-601 Philippine Long Distance Telephone Company 239.40 BBB-602 Philippine Long Distance Telephone Company 239.40 BBB-603 Philippine Long Distance Telephone Company 239.40 BBB-604 Philippine Long Distance Telephone Company 217.68 BBB-605 Philippine Long Distance Telephone Company 85,774.32 BBB-606 Philippine Long Distance Telephone Company 239.40 BBB-607 Philippine Long Distance Telephone Company 239.40 BBB-608 Philippine Long Distance Telephone Company 239.40 BBB-609 Philippine Long Distance Telephone Company 239.40 BBB-610 Philippine Long Distance Telephone Company 239.40 BBB-611 Philippine Long Distance Telephone Company 239.40 BBB-612 Philippine Long Distance Telephone Company 239.40 BBB-613 Philippine Long Distance Telephone Company 239.40 BBB-614 Philippine Long Distance Telephone Company 239.40 BBB-615 Philippine Long Distance Telephone Company 239.40 BBB-616 Philippine Long Distance Telephone Company 239.40 BBB-617 Philippine Long Distance Telephone Company 239.40 BBB-618 Philippine Long Distance Telephone Company 239.40 Subtotal 493,456.51 3rd Quarter 2010 BBB-1329 Philippine Long Distance Telephone Company 1,146.50 BBB-1330 Philippine Long Distance Telephone Company 957.60 BBB-1331 Philippine Long Distance Telephone Company 19,980.00 BBB-1332 Philippine Long Distance Telephone Company 71,632.86 BBB-1333 Philippine Long Distance Telephone Company 27,000.00 BBB-1334 Philippine Long Distance Telephone Company 27,469.01 BBB-1335 Philippine Long Distance Telephone Company 321.42 BBB-1336 Philippine Long Distance Telephone Company 239.40 BBB-1337 Philippine Long Distance Telephone Company 239.40 BBB-1338 Philippine Long Distance Telephone Company 321.42 BBB-1339 Philippine Long Distance Telephone Company 239.40 BBB-1340 Philippine Long Distance Telephone Company 239.40 BBB-1341 Philippine Long Distance Telephone Company 239.40 BBB-1342 Philippine Long Distance Telephone Company 239.40 BBB-1343 Philippine Long Distance Telephone Company 239.40 BBB-1344 Philippine Long Distance Telephone Company 239.40 BBB-1345 Philippine Long Distance Telephone Company 239.40 BBB-1346 Philippine Long Distance Telephone Company 73,014.09 BBB-1347 Philippine Long Distance Telephone Company 239.40 BBB-1348 Philippine Long Distance Telephone Company 239.40 BBB-1349 Philippine Long Distance Telephone Company 239.40 BBB-1350 Philippine Long Distance Telephone Company 160.71 BBB-1351 Philippine Long Distance Telephone Company 160.95 BBB-1352 Philippine Long Distance Telephone Company 160.83 BBB-1353 Philippine Long Distance Telephone Company 239.40 BBB-1354 Philippine Long Distance Telephone Company 239.40 BBB-1355 Philippine Long Distance Telephone Company 239.40 BBB-1356 Philippine Long Distance Telephone Company 239.40 BBB-1357 Philippine Long Distance Telephone Company 217.68 BBB-1358 Philippine Long Distance Telephone Company 87,592.80 BBB-1359 Philippine Long Distance Telephone Company 239.40 BBB-1360 Philippine Long Distance Telephone Company 239.40 BBB-1361 Philippine Long Distance Telephone Company 239.40 BBB-1362 Philippine Long Distance Telephone Company 239.40 BBB-1363 Philippine Long Distance Telephone Company 239.40 BBB-1364 Philippine Long Distance Telephone Company 239.40 BBB-1365 Philippine Long Distance Telephone Company 239.40 BBB-1366 Philippine Long Distance Telephone Company 239.40 BBB-1367 Philippine Long Distance Telephone Company 239.40 BBB-1368 Philippine Long Distance Telephone Company 239.40 BBB-1369 Philippine Long Distance Telephone Company 239.40 BBB-1370 Philippine Long Distance Telephone Company 239.40 BBB-1371 Philippine Long Distance Telephone Company 239.40 BBB-1372 Philippine Long Distance Telephone Company 160.71 BBB-1373 Philippine Long Distance Telephone Company 66,223.38 BBB-1374 Philippine Long Distance Telephone Company 239.40 BBB-1375 Philippine Long Distance Telephone Company 160.71 BBB-1376 Philippine Long Distance Telephone Company 82,467.36 BBB-1377 Philippine Long Distance Telephone Company 239.40 BBB-1378 Philippine Long Distance Telephone Company 239.40 BBB-1379 Philippine Long Distance Telephone Company 239.40 BBB-1380 Philippine Long Distance Telephone Company 239.40 BBB-1381 Philippine Long Distance Telephone Company 84,971.73 BBB-1382 Philippine Long Distance Telephone Company 160.71 BBB-1383 Philippine Long Distance Telephone Company 64,261.71 BBB-1384 Philippine Long Distance Telephone Company 160.71 Subtotal 616,842.49 4th Quarter 2010 BBB-2211 Philippine Long Distance Telephone Company 718.20 BBB-2212 Philippine Long Distance Telephone Company 217.68 BBB-2213 Philippine Long Distance Telephone Company 239.40 BBB-2214 Philippine Long Distance Telephone Company 239.40 BBB-2215 Philippine Long Distance Telephone Company 239.40 BBB-2216 Philippine Long Distance Telephone Company 239.40 BBB-2217 Philippine Long Distance Telephone Company 435.36 BBB-2218 Philippine Long Distance Telephone Company 239.40 BBB-2219 Philippine Long Distance Telephone Company 239.40 BBB-2220 Philippine Long Distance Telephone Company 239.40 BBB-2221 Philippine Long Distance Telephone Company 19,980.00 BBB-2222 Philippine Long Distance Telephone Company 215.59 BBB-2223 Philippine Long Distance Telephone Company 478.80 BBB-2224 Philippine Long Distance Telephone Company 19,980.00 BBB-2225 Philippine Long Distance Telephone Company 151.09 BBB-2226 Philippine Long Distance Telephone Company 27,000.00 BBB-2227 Philippine Long Distance Telephone Company 24,486.96 BBB-2228 Philippine Long Distance Telephone Company 239.40 BBB-2229 Philippine Long Distance Telephone Company 239.40 BBB-2230 Philippine Long Distance Telephone Company 239.40 BBB-2231 Philippine Long Distance Telephone Company 239.40 BBB-2232 Philippine Long Distance Telephone Company 239.40 BBB-2233 Philippine Long Distance Telephone Company 239.40 BBB-2234 Philippine Long Distance Telephone Company 239.40 BBB-2235 Philippine Long Distance Telephone Company 6,120.00 BBB-2236 Philippine Long Distance Telephone Company 217.68 BBB-2237 Philippine Long Distance Telephone Company 239.40 BBB-2238 Philippine Long Distance Telephone Company 239.40 BBB-2239 Philippine Long Distance Telephone Company 239.40 BBB-2240 Philippine Long Distance Telephone Company 239.40 BBB-2241 Philippine Long Distance Telephone Company 239.40 BBB-2242 Philippine Long Distance Telephone Company 217.68 BBB-2243 Philippine Long Distance Telephone Company 6,120.00 BBB-2244 Philippine Long Distance Telephone Company 6,120.00 BBB-2245 Philippine Long Distance Telephone Company 239.40 BBB-2246 Philippine Long Distance Telephone Company 239.40 BBB-2247 Philippine Long Distance Telephone Company 239.40 BBB-2248 Philippine Long Distance Telephone Company 389.38 BBB-2249 Philippine Long Distance Telephone Company 239.40 BBB-2250 Philippine Long Distance Telephone Company 239.40 BBB-2251 Philippine Long Distance Telephone Company 239.40 BBB-2252 Philippine Long Distance Telephone Company 24,561.66 BBB-2253 Philippine Long Distance Telephone Company 27,000.00 BBB-2254 Philippine Long Distance Telephone Company 348.56 BBB-2255 Philippine Long Distance Telephone Company 239.40 BBB-2256 Philippine Long Distance Telephone Company 317.08 BBB-2257 Philippine Long Distance Telephone Company 348.56 BBB-2258 Philippine Long Distance Telephone Company 192.17 BBB-2259 Philippine Long Distance Telephone Company 317.08 BBB-2260 Philippine Long Distance Telephone Company 239.40 BBB-2261 Philippine Long Distance Telephone Company 137.08 BBB-2262 Philippine Long Distance Telephone Company 83,858.82 BBB-2263 Philippine Long Distance Telephone Company 217.68 BBB-2264 Philippine Long Distance Telephone Company 239.40 BBB-2265 Philippine Long Distance Telephone Company 239.40 BBB-2266 Philippine Long Distance Telephone Company 217.68 BBB-2267 Philippine Long Distance Telephone Company 160.71 BBB-2268 Philippine Long Distance Telephone Company 239.40 BBB-2269 Philippine Long Distance Telephone Company 239.40 BBB-2270 Philippine Long Distance Telephone Company 239.40 BBB-2271 Philippine Long Distance Telephone Company 317.08 BBB-2272 Philippine Long Distance Telephone Company 63,117.06 BBB-2273 Philippine Long Distance Telephone Company 239.40 BBB-2274 Philippine Long Distance Telephone Company 239.40 BBB-2275 Philippine Long Distance Telephone Company 239.40 BBB-2276 Philippine Long Distance Telephone Company 239.40 BBB-2277 Philippine Long Distance Telephone Company 239.40 BBB-2278 Philippine Long Distance Telephone Company 239.40 BBB-2279 Philippine Long Distance Telephone Company 239.40 BBB-2280 Philippine Long Distance Telephone Company 239.40 BBB-2281 Philippine Long Distance Telephone Company 239.40 BBB-2282 Philippine Long Distance Telephone Company 239.40 BBB-2283 Philippine Long Distance Telephone Company 160.71 BBB-2284 Philippine Long Distance Telephone Company 239.40 BBB-2285 Philippine Long Distance Telephone Company 239.40 BBB-2286 Philippine Long Distance Telephone Company 239.40 BBB-2287 Philippine Long Distance Telephone Company 239.40 BBB-2288 Philippine Long Distance Telephone Company 239.40 BBB-2289 Philippine Long Distance Telephone Company 239.40 BBB-2290 Philippine Long Distance Telephone Company 239.40 BBB-2291 Philippine Long Distance Telephone Company 239.40 BBB-2292 Philippine Long Distance Telephone Company 239.40 BBB-2293 Philippine Long Distance Telephone Company 239.40 BBB-2294 Philippine Long Distance Telephone Company 84,591.45 BBB-2295 Philippine Long Distance Telephone Company 217.68 BBB-2296 Philippine Long Distance Telephone Company 239.40 BBB-2297 Philippine Long Distance Telephone Company 239.40 BBB-2298 Philippine Long Distance Telephone Company 239.40 BBB-2299 Philippine Long Distance Telephone Company 239.40 BBB-2300 Philippine Long Distance Telephone Company 239.40 BBB-2301 Philippine Long Distance Telephone Company 160.71 BBB-2302 Philippine Long Distance Telephone Company 239.40 BBB-2303 Philippine Long Distance Telephone Company 239.40 BBB-2304 Philippine Long Distance Telephone Company 239.40 BBB-2305 Philippine Long Distance Telephone Company 239.40 BBB-2306 Philippine Long Distance Telephone Company 239.40 BBB-2307 Philippine Long Distance Telephone Company 239.40 BBB-2308 Philippine Long Distance Telephone Company 239.40 BBB-2309 Philippine Long Distance Telephone Company 239.40 BBB-2310 Philippine Long Distance Telephone Company 54,203.94 BBB-2311 Philippine Long Distance Telephone Company 239.40 BBB-2312 Philippine Long Distance Telephone Company 239.40 BBB-2313 Philippine Long Distance Telephone Company 239.40 BBB-2314 Philippine Long Distance Telephone Company 239.40 BBB-2315 Philippine Long Distance Telephone Company 239.40 BBB-2316 Philippine Long Distance Telephone Company 239.40 BBB-2317 Philippine Long Distance Telephone Company 239.40 BBB-2318 Philippine Long Distance Telephone Company 239.40 BBB-2319 Philippine Long Distance Telephone Company 160.71 BBB-2320 Philippine Long Distance Telephone Company 239.40 BBB-2321 Philippine Long Distance Telephone Company 24,508.62 BBB-2322 Philippine Long Distance Telephone Company 27,000.00 BBB-2323 Philippine Long Distance Telephone Company 190.09 BBB-2324 Philippine Long Distance Telephone Company 27,000.00 BBB-2325 Philippine Long Distance Telephone Company 24,480.00 BBB-2326 Philippine Long Distance Telephone Company 160.71 BBB-2327 Philippine Long Distance Telephone Company 239.40 BBB-2328 Philippine Long Distance Telephone Company 239.40 BBB-2329 Philippine Long Distance Telephone Company 239.40 BBB-2330 Philippine Long Distance Telephone Company 239.40 BBB-2331 Philippine Long Distance Telephone Company 239.40 BBB-2332 Philippine Long Distance Telephone Company 239.40 BBB-2333 Philippine Long Distance Telephone Company 239.40 BBB-2334 Philippine Long Distance Telephone Company 239.40 BBB-2335 Philippine Long Distance Telephone Company 57,582.00 BBB-2336 Philippine Long Distance Telephone Company 239.40 BBB-2337 Philippine Long Distance Telephone Company 239.40 BBB-2338 Philippine Long Distance Telephone Company 239.40 BBB-2339 Philippine Long Distance Telephone Company 239.40 BBB-2340 Philippine Long Distance Telephone Company 239.40 BBB-2341 Philippine Long Distance Telephone Company 239.40 BBB-2342 Philippine Long Distance Telephone Company 239.40 BBB-2343 Philippine Long Distance Telephone Company 160.71 BBB-2344 Philippine Long Distance Telephone Company 217.68 BBB-2345 Philippine Long Distance Telephone Company 239.40 BBB-2346 Philippine Long Distance Telephone Company 239.40 BBB-2347 Philippine Long Distance Telephone Company 239.40 BBB-2348 Philippine Long Distance Telephone Company 217.68 BBB-2349 Philippine Long Distance Telephone Company 239.40 BBB-2350 Philippine Long Distance Telephone Company 239.40 BBB-2351 Philippine Long Distance Telephone Company 239.40 BBB-2352 Philippine Long Distance Telephone Company 239.40 BBB-2353 Philippine Long Distance Telephone Company 239.40 BBB-2354 Philippine Long Distance Telephone Company 239.40 Subtotal 638,433.53 4) Input VAT indicated on the VAT official receipts supporting domestic purchases of services is lower than the input VAT claim 2nd Quarter 2010 Per Claim Per Official Receipt BBB-129 Career Management Consulting 17,160.00 15,132.00 2,028.00 BBB-130 Career Management Consulting 16,650.00 15,439.09 1,210.91 BBB-132 Career Management Consulting 13,590.00 11,983.90 1,606.10 BBB-133 Career Management Consulting 17,160.00 15,132.00 2,028.00 BBB-144 Colliers International Philippines 10,181.26 482.14 9,699.12 BBB-209 DHL Express Phils., Corp. 1,266.60 37.20 1,229.40 BBB-211 DHL Express Phils., Corp. 6,185.40 67.20 6,118.20 BBB-230 DHL Express Phils., Corp. 1,883.59 351.63 1,531.96 BBB-325 FTL Hotels, Inc. 11,807.35 9,218.06 2,589.29 BBB-422 Lantro Phils., Inc. 2,393.25 398.88 1,994.37 BBB-442 Manila Bulletin Publishing Corp. 29,209.50 16,065.26 13,144.24 Subtotal 127,486.95 84,307.36 43,179.59 3rd Quarter 2010 BBB-826 Arbetel Construction & Trading 29,854.89 5,473.39 24,381.50 BBB-878 Benster Commercial Apartment 156,402.42 136,644.42 19,758.00 BBB-994 Davies Energy Systems, Inc. 2,875.08 2,540.04 335.04 BBB-998 Davies Energy Systems, Inc. 2,875.08 2,540.04 335.04 BBB-1019 DHL Express Phils. Corp. 1,261.00 259.00 1,002.00 BBB-1020 DHL Express Phils. Corp. 814.60 198.25 616.35 BBB-1021 DHL Express Phils. Corp. 974.60 206.46 768.14 BBB-1022 DHL Express Phils. Corp. 1,621.60 586.00 1,035.60 BBB-1027 DHL Express Phils. Corp. 1,648.60 33.60 1,615.00 BBB-1029 DHL Express Phils. Corp. 1,036.60 33.60 1,003.00 BBB-1032 DHL Express Phils. Corp. 6,004.02 5,896.93 107.09 BBB-1034 DHL Express Phils., Corp. 2,365.27 2,322.98 42.29 BBB-1037 DHL Express Phils., Corp. 3,946.60 3,876.20 70.40 BBB-1038 DHL Express Phils., Corp. 2,334.29 2,292.00 42.29 BBB-1093 Facilities Managers, Inc. 3,462.87 2,308.40 1,154.47 BBB-1094 Facilities Managers, Inc. 8,730.96 5,820.19 2,910.77 BBB-1095 Facilities Managers, Inc. 148,784.89 99,282.27 49,502.62 BBB-1096 Facilities Managers, Inc. 97,724.22 65,144.45 32,579.77 BBB-1097 Facilities Managers, Inc. 5,507.94 3,671.68 1,836.26 BBB-1104 FMR Corporation 1,692.86 1,662.63 30.23 BBB-1309 MGE UPS Systems Philippines, Inc. 137,100.00 134,651.78 2,448.22 Subtotal 617,018.39 475,444.31 141,574.08 4th Quarter 2010 BBB-1933 Bigfish Restaurant Concepts, Inc. 1,339.29 1,229.50 109.79 BBB-1934 Bigfish Restaurant Concepts, Inc. 482.14 442.62 39.52 BBB-1976 DHL Express Phils. Corp. 8,848.44 33.60 8,814.84 BBB-1977 DHL Express Phils. Corp. 884.20 67.20 817.00 BBB-1978 DHL Express Phils. Corp. 1,386.70 709.70 677.00 BBB-1978 DHL Express Phils. Corp. 780.60 33.60 747.00 BBB-1984 DHL Express Phils. Corp. 3,851.03 268.58 3,582.45 BBB-2200 Misnet Education, Inc. 19,500.00 17,195.46 2,304.54 BBB-2206 No Ka Oi (Phils.) Int'l., Inc. 4,239.65 4,163.94 75.71 BBB-2377 Prime Manpower Resources 12,096.00 11,733.12 362.88 Subtotal 53,408.05 35,877.32 17,530.73 5) Input VAT on domestic purchase of services supported by VAT official receipt dated March 30, 2010, which is outside the period of claim 2nd Quarter 2010 BBB-195 Delfin J. Wenceslao, Jr. 156,142.08 Subtotal 156,142.08 6) Amount separately indicated as VAT in the official receipts supporting domestic purchases of services actually pertains to expanded withholding tax 2nd Quarter 2010 BBB-426 Leaves & Branches Enterprises 13,869.64 BBB-427 Leaves & Branches Enterprises 13,869.64 BBB-428 Leaves & Branches Enterprises 13,869.64 BBB-442 Manila Bulletin Publishing Corp. 29,209.50 BBB-443 Manila Peninsula Hotel, Inc. 9,025.20 BBB-458 MGE Systems Philippines, Inc. 33,600.00 BBB-459 MGE Systems Philippines, Inc. 33,600.00 BBB-477 People's Independent Media, Inc. 19,420.56 Subtotal 166,464.18 3rd Quarter 2010 BBB-839 Autohome Business Solutions, Inc. 4,459.80 BBB-840 Autohome Business Solutions, Inc. 4,379.63 BBB-841 Autohome Business Solutions, Inc. 12,374.67 BBB-876 Benchmark Consulting Co. 857.14 BBB-877 Benchmark Consulting Co. 10,800.00 BBB-905 Cedorada Glass & Aluminum 1,392.86 BBB-1125 Full Circle Communications, Inc. 2,400.00 BBB-1242 International Elevator & Equipment 48,214.29 BBB-1243 International Elevator & Equipment 48,214.29 BBB-1271 Leaves & Branches Enterprises 13,869.64 BBB-1272 Leaves & Branches Enterprises 13,869.64 BBB-1273 M & G Global Ads, Inc. 15,167.46 BBB-1275 M & G Global Ads, Inc. 27,990.60 BBB-1424 Professional Skills Enrichment 19,140.00 Subtotal 223,130.02 4th Quarter 2010 BBB-1946 Cedorada Glass & Aluminum 1,285.71 BBB-1948 Cedorada Glass & Aluminum 1,671.43 BBB-2171 Leaves & Branches Enterprises 13,869.64 BBB-2172 Leaves & Branches Enterprises 13,869.64 BBB-2173 Leaves & Branches Enterprises 321.43 BBB-2174 Leaves & Branches Enterprises 13,869.64 BBB-2175 Leaves & Branches Enterprises 42.86 BBB-2177 M & G Global Ads, Inc. 214.29 BBB-2178 M & G Global Ads, Inc. 642.87 BBB-2179 M & G Global Ads, Inc. 214.29 BBB-2180 M & G Global Ads, Inc. 752.68 BBB-2181 Makati Shangri-La Hotel 7,938.00 BBB-2182 Makati Shangri-La Hotel 3,120.00 BBB-2184 Makati Shangri-La Hotel 2,340.00 BBB-2186 Makati Shangri-La Hotel 3,900.00 BBB-2188 Makati Shangri-La Hotel 3,120.00 BBB-2387 Professional Skills Enrichment 6,000.00 BBB-2388.1 Professional Skills Enrichment 15,360.00 BBB-2388.2 Professional Skills Enrichment 22,920.00 BBB-2389 Professional Skills Enrichment 11,460.00 BBB-2390 Professional Skills Enrichment 19,140.00 BBB-2391 PSEI Firesafety System 33,960.00 BBB-2392 PSEI Firesafety System 34,272.00 BBB-2393 PSEI Firesafety System 33,960.00 BBB-2394 PSEI Firesafety System 1,560.00 Subtotal 245,804.48 Total 17,560,443.36 ============ Footnotes 1. Par. 1, Admitted Facts, Pre-Trial Order, docket, pp. 689-690. 2. Par. 3, Admitted Facts, Pre-Trial Order, docket, p. 690; Exhibit "B". 3. Par. 4, Admitted Facts, Pre-Trial Order, docket, p. 690; Exhibit "C". 4. Exhibits "A", "VV" and "WW". 5. Par. 6, Admitted Facts, Pre-Trial Order, docket, p. 690. 6. Docket (CTA Case No. 8510), pp. 65-70. 7. Docket (CTA Case No. 8546), pp. 57-78. 8. Docket (CTA Case No. 8595), pp. 55-68. 9. Docket, pp. 689-694. 10. Docket, pp. 667-677. 11. Resolutions dated December 13, 2013 and April 22, 2014, docket, pp. 1235-1236 and 1250-1251, respectively. 12. Docket, pp. 1255-1291. 13. Docket, pp. 1292-1293. 14. Resolution dated May 29, 2014, docket, p. 1297. 15. Stipulated Issues, Pre-Trial Order, docket, p. 691. 16. G.R. No. 184823, October 06, 2010. 17. Exhibit "A-1", docket, p. 842. 18. Exhibit "VV-1", docket, p. 1059. 19. Exhibit "WW-1", docket, p. 1066. 20. CTA EB Nos. 649 and 651, Resolution dated March 21, 2012. 21. Exhibits "A", "VV", and "WW". 22. Commissioner of Internal Revenue v. Burmeister and Wain Scandinavian Contractor Mindanao, Inc ., G.R. No. 153205, January 22, 2007. 23. Par. 3, Admitted Facts, Pre-Trial Order, docket, p. 690. 24. Exhibits "W", "AAA-1636" to "AAA-1639", "RR", "AAA-1640" to "AAA-1642", and "SS". 25. Exhibits "AAA-1" to "AAA-1642". 26. Exhibits "G-2", "H", and "BB". 27. Exhibits "III-1" to "III-84" and "AA" to "AA-2". 28. Exhibits "GGG-1" to "GGG-401" and "Y" to "Y-3". 29. Exhibits "HHH-1" to "HHH-565", "X" to "X-2", and "Z" to "Z-2". 30. Exhibits "BBB-1" to "BBB-2484". 31. Exhibit "JJJ". 32. Exhibit "JJJ", Annex A.1. 33. Exhibit "JJJ", Annex A.2. 34. Exhibit "JJJ", Annex A.3. 35. Exhibit "JJJ", Annex A.4. 36. Exhibit "JJJ", Annex A.5. 37. See Annex A for details. 38. Based on Schedule 3, Purchases/Importation of Capital Goods (Aggregate Amount Exceeds P1,000,000.00) attached to the Quarterly VAT Return, Exhibit "H". 39. Exhibit "G-5". 40. Exhibits "CC", "DD", "EE", "FF", and "DDD-13" to "DDD-23". 41. Exhibits "DDD-13", "DDD-18", and "DDD-23", Line 23D. 42. Exhibit "DDD-23", Line 29, Total Amount Payable (Overpayment).