Cabrera amounts — October 9, 2026
Approved witness accounts
On October 9, 2026, Atty. Alexander B. Cabrera, lawyer and CPA appearing as the prosecution financial expert witness in the Senate impeachment trial of Vice President Sara Zimmerman Duterte, presented his Article II financial review. The rows distinguish year-end balances, annual flows, report components and totals, estimated ownership interests, policy coverage and premiums, exclusions and historical transactions. Components overlap their totals, and successive stages can describe the same funds; the rows must not be added together. Hearing transcript · Approved digest · Related Documents · Document Library · Source data ·
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| Cross-bank reconciliation | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2022 | Total undeclared cash — annual Table 39 component | 60,214,776.00PHP | Annual undeclared-cash component in Table 39, derived from year-end balances of the spouses' individual, joint and 888 Bistro accounts compared with the SALN. Cabrera said his combined report eliminated repeat counting of assets.Expert calculation based on year-end balances | S00890 S00891 S00895 S00973 S01639C |
| Cross-bank reconciliation | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2023 | Total undeclared cash — annual Table 39 component | 80,701,151.00PHP | Annual undeclared-cash component in Table 39, derived from year-end balances of the spouses' individual, joint and 888 Bistro accounts compared with the SALN. Cabrera said his combined report eliminated repeat counting of assets.Expert calculation based on year-end balances | S00890 S00891 S00906 S00973 S01639C |
| Cross-bank reconciliation | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2024 | Total undeclared cash — annual Table 39 component | 23,169,077.00PHP | Annual undeclared-cash component in Table 39, derived from year-end balances of the spouses' individual, joint and 888 Bistro accounts compared with the SALN. Cabrera said his combined report eliminated repeat counting of assets.Expert calculation based on year-end balances | S00890 S00891 S00908 S00973 S01639C |
| Cross-bank reconciliation | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2025 | Total undeclared cash — annual Table 39 component | 43,611,929.00PHP | Annual undeclared-cash component in Table 39, derived from year-end balances of the spouses' individual, joint and 888 Bistro accounts compared with the SALN. Cabrera said his combined report eliminated repeat counting of assets.Expert calculation based on year-end balances | S00890 S00891 S00910 S00973 S01639C |
| Multiple banks in Table 2 | Atty. Manases R. Carpio | December 31, 2022 | Year-end bank-account balance total | 41,554,818.00PHP | Year-end snapshot of Carpio's personal accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00935 S00945 |
| Multiple banks in Table 2 | Atty. Manases R. Carpio | December 31, 2023 | Year-end bank-account balance total | 49,203,148.00PHP | Year-end snapshot of Carpio's personal accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00935 S00945 |
| Multiple banks in Table 2 | Atty. Manases R. Carpio | December 31, 2024 | Year-end bank-account balance total | 13,433,698.00PHP | Year-end snapshot of Carpio's personal accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00935 S00945 |
| Multiple banks in Table 2 | Atty. Manases R. Carpio | December 31, 2025 | Year-end bank-account balance total | 28,412,950.00PHP | Year-end snapshot of Carpio's personal accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00935 S00945 |
| Multiple banks in Table 4 | Atty. Manases R. Carpio — 888 Bistro sole proprietorship | December 31, 2022 | Year-end bank-account balance total | 1,133,177.00PHP | Year-end snapshot of Carpio's 888 Bistro sole-proprietorship accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00950 S00954 S00956 |
| Multiple banks in Table 4 | Atty. Manases R. Carpio — 888 Bistro sole proprietorship | December 31, 2023 | Year-end bank-account balance total | 4,668,077.00PHP | Year-end snapshot of Carpio's 888 Bistro sole-proprietorship accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00950 S00954 S00956 |
| Multiple banks in Table 4 | Atty. Manases R. Carpio — 888 Bistro sole proprietorship | December 31, 2024 | Year-end bank-account balance total | 179,929.00PHP | Year-end snapshot of Carpio's 888 Bistro sole-proprietorship accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00950 S00954 S00956 |
| Multiple banks in Table 4 | Atty. Manases R. Carpio — 888 Bistro sole proprietorship | December 31, 2025 | Year-end bank-account balance total | 1,194,702.00PHP | Year-end snapshot of Carpio's 888 Bistro sole-proprietorship accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00950 S00954 S00956 |
| Multiple banks in Table 3 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio — joint accounts | December 31, 2022 | Year-end bank-account balance total | 8,797,891.00PHP | Year-end snapshot of the spouses' joint accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00966 S00968 |
| Multiple banks in Table 3 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio — joint accounts | December 31, 2023 | Year-end bank-account balance total | 9,861,224.00PHP | Year-end snapshot of the spouses' joint accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00966 S00968 |
| Multiple banks in Table 3 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio — joint accounts | December 31, 2024 | Year-end bank-account balance total | 1,021,919.00PHP | Year-end snapshot of the spouses' joint accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00966 S00968 |
| Multiple banks in Table 3 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio — joint accounts | December 31, 2025 | Year-end bank-account balance total | 1,819,046.00PHP | Year-end snapshot of the spouses' joint accounts; these balances feed the cash reconciliation and are not additional annual inflows.Bank-record total read by expert | S00966 S00968 |
| Financial report — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2023 | Undeclared other personal and real properties — annual component | 3,934,560.00PHP | Other-property component for the specified report year.Expert asset calculation | S00984 S01030 S01041 S01057 S01227 S01664 |
| Financial report — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2024 | Undeclared other personal and real properties — annual component | 52,016,994.00PHP | Other-property component for the specified report year.Expert asset calculation | S00984 S01030 S01041 S01057 S01229 S01664 |
| Financial report — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2025 | Undeclared other personal and real properties — annual component | 11,397,893.00PHP | Other-property component for the specified report year.Expert asset calculation | S00984 S01030 S01041 S01057 S01231 S01664 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2022 | Combined declared income per income-tax returns | 9,601,770.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01286 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2023 | Combined declared income per income-tax returns | 16,920,708.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01286 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2024 | Combined declared income per income-tax returns | 15,210,548.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01286 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2025 | Combined declared income per income-tax returns | 21,373,860.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01286 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2022–2025 | Four-year total — Combined declared income per income-tax returns | 63,106,886.00PHP | Cumulative four-year amount explicitly stated by Cabrera. This expressly stated four-year total covers the same annual reconciliation rows.Four-year total explicitly read by expert | S01272 S01288 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2022 | Identified bank inflows treated as income | 60,076,281.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01291 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2023 | Identified bank inflows treated as income | 29,118,943.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01291 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2024 | Identified bank inflows treated as income | 43,240,751.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01291 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2025 | Identified bank inflows treated as income | 42,523,260.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01291 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2022–2025 | Four-year total — Identified bank inflows treated as income | 174,959,235.00PHP | Cumulative four-year amount explicitly stated by Cabrera. This expressly stated four-year total covers the same annual reconciliation rows.Four-year total explicitly read by expert | S01272 S01291 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2022 | Calculated undeclared income of the couple | 50,474,511.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01293 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2023 | Calculated undeclared income of the couple | 12,198,235.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01293 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2024 | Calculated undeclared income of the couple | 28,030,203.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01293 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2025 | Calculated undeclared income of the couple | 21,149,400.00PHP | Annual amount in the spouses’ personal-income reconciliation. Combined personal and joint accounts of Duterte and Carpio, including 888 Bistro; an annual flow rather than a year-end balance.Annual flow or income figure read by expert | S01246 S01262 S01282 S01293 |
| Personal income reconciliation — Table 23 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2022–2025 | Four-year total — Calculated undeclared income of the couple | 111,852,349.00PHP | Cumulative four-year amount explicitly stated by Cabrera. This expressly stated four-year total covers the same annual reconciliation rows.Four-year total explicitly read by expert | S01272 S01293 |
| PSBank | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | Reconciliation for 2022–2025; transaction dates not specified | Loan proceeds excluded from income | 8,000,000.00PHP | P8 million PSBank loan proceeds excluded from income; the same loan was discussed with the Matina Crossing mortgage.Excluded transaction explicitly identified by expert | S01262 S01264 S01041 |
| PSBank | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | Reconciliation for 2022–2025; transaction dates not specified | Redundant rolling-time-deposit inflows excluded from income | 102,000,000.00PHP | Redundant inflows from rolling time deposits removed from the income calculation, not an additional wealth balance.Excluded transaction explicitly identified by expert | S01262 S01264 |
| BDO | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | Reconciliation for 2022–2025; transaction dates not specified | Investment proceeds excluded from income | 10,290,000.00PHP | Amount removed from the inflows treated as income.Excluded transaction explicitly identified by expert | S01262 S01264 |
| Security Bank | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | Reconciliation for 2022–2025; transaction dates not specified | Investment proceeds excluded from income | 5,000,000.00PHP | Amount removed from the inflows treated as income.Excluded transaction explicitly identified by expert | S01262 S01264 |
| BDO | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | Reconciliation for 2022–2025; transaction dates not specified | Savings-to-checking transfers excluded from income | 72,180,000.00PHP | Internal savings-to-checking transfers removed from income to prevent repeat counting.Excluded transaction explicitly identified by expert | S01262 S01264 |
| FWD | Atty. Manases R. Carpio | 2024 | Insurance policy coverage | 13,250,000.00PHP | Coverage under the policy, distinct from its premium.Policy benefit amount stated and confirmed by expert | S01007 S01011 S01012 S01013 |
| FWD | Atty. Manases R. Carpio | 2024 | Single insurance premium paid | 10,600,000.00PHP | One-time premium paid for the FWD policy.Counsel amount explicitly confirmed by expert | S01007 S01012 S01013 |
| Insurance provider not named in cited exchange | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio — individual policyholder not named in cited exchange | Single-payment policy discussed in Table 11; date not independently stated by witness | Single insurance premium paid | 100,000.00USD | US-dollar premium, not a peso conversion.Dollar-denominated policy amount stated by expert | S01018 S01020 S01021 S01026 |
| Matina Crossing property records | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | Property discussion; document dates not stated | Matina Crossing amount declared in SALN | 10,000,000.00PHP | A separate document value for the same Matina Crossing property, which Cabrera excluded from his monetary aggregate.Document amount discussed by expert; excluded from his aggregate | S01038 S01039 S01041 |
| Matina Crossing property records | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | Property discussion; document dates not stated | Matina Crossing amount in deed of sale | 6,000,000.00PHP | A separate document value for the same Matina Crossing property, which Cabrera excluded from his monetary aggregate.Document amount discussed by expert; excluded from his aggregate | S01038 S01039 S01041 |
| Matina Crossing property records | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | Property discussion; document dates not stated | Matina Crossing value declared in loan application | 16,500,000.00PHP | A separate document value for the same Matina Crossing property, which Cabrera excluded from his monetary aggregate.Document amount discussed by expert; excluded from his aggregate | S01038 S01039 S01041 |
| Joint financial statements | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2025 financial statements referring to an omitted 2024 addition | Property, plant and equipment addition appearing in financial statements | 45,000,000.00PHP | PPE addition discussed before deductions for declared property. Cabrera said P45 million in additions appeared in the 2025 financial statements as not declared in 2024; he then deducted declared 2024 and 2025 real-property additions in his calculation.Financial-statement amount described by expert | S01041 S01048 S01049 |
| Financial-report property reconciliation | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | After deducting declared 2024–2025 real-property additions | Approximate remaining real-property component | 25,000,000.00PHP | Approximately P25 million after the stated deductions. Cabrera said “mga 25 million” after reducing the figure by amounts declared in the SALN. The row retains its approximate status and does not invent a subtraction formula.Approximate expert calculation | S01041 |
| GenCorp / Jollibee franchise-cost discussion | GenCorp Industries | Benchmark discussed at October 9 hearing; valuation date not specified | Low endpoint of reported cost range per Jollibee franchise | 35,000,000.00PHP | Capital/franchise comparison in Cabrera’s explanation. Cabrera said he used P35 million per branch, the low end of a P35–50 million online-information range, in discussing GenCorp’s five branches. No five-branch aggregate is calculated here.Expert benchmark or corporate capital figure | S01176 S01221 |
| GenCorp / Jollibee franchise-cost discussion | GenCorp Industries | Benchmark discussed at October 9 hearing; valuation date not specified | High endpoint of reported cost range per Jollibee franchise | 50,000,000.00PHP | Capital/franchise comparison in Cabrera’s explanation. Cabrera stated P50 million as the high end of the range and said he did not use it in his conservative calculation.Expert benchmark or corporate capital figure | S01176 S01221 |
| GenCorp / Jollibee franchise-cost discussion | GenCorp Industries | Benchmark discussed at October 9 hearing; valuation date not specified | GenCorp capital amount stated by expert | 1,250,000.00PHP | Capital/franchise comparison in Cabrera’s explanation. Cabrera contrasted P1,250,000 in GenCorp capital with the franchise-cost benchmark; he did not label this as authorized capital in this answer.Expert benchmark or corporate capital figure | S01176 S01221 |
| BDO checks | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio — checks payable to Lourdes Lebosada | Check series; transaction dates not specified | Total checks payable to Lourdes Lebosada | 11,350,000.00PHP | Cabrera’s total for checks naming Lebosada as payee. Cabrera identified Lebosada as Carpio’s Cale88 business partner. This is a payee-total claim from his report, not an additional asset balance.Historical payment total described by expert | S01318 S01356 S01373 |
| BDO | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | Same-day cash transactions; date not stated in cited exchange | Check payable to cash | 23,000,000.00PHP | Cash-payee check included in the larger same-day total. Cabrera described a P23 million check alongside other cash withdrawals; it is part of the P41 million same-day aggregate, not an additional transaction to add to that total.Transaction amount described by expert | S01377 S01378 S01382 |
| BDO and PNB | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | One day, within approximately one hour; date not stated | Combined same-day encashments and cash withdrawals | 41,000,000.00PHP | Same-day cash total Cabrera flagged for further investigation. The aggregate includes the P23 million cash-payee check and other withdrawals. Cabrera referred to checks and withdrawal slips and their timestamps.Transaction aggregate described by expert | S01378 S01382 S01383 S01384 |
| BPI records cited during examination | Vice President Sara Zimmerman Duterte and former President Rodrigo Duterte — joint account | 2010 time deposits and 2011–2014 manager’s-check sequence, as recalled by witness | First historical time-deposit / manager’s-check amount | 41,000,000.00PHP | Same historical funds discussed through repeated banking stages. This concerns the earlier Sara Duterte-Rodrigo Duterte joint-account sequence, separate from the 2022-2025 spouses' reconciliation. The P41 million and P55 million portions comprise the stated P96 million total.Historical transaction amount described by expert | S01386 S01389 S01390 S01392 S01456 |
| BPI records cited during examination | Vice President Sara Zimmerman Duterte and former President Rodrigo Duterte — joint account | 2010 time deposits and 2011–2014 manager’s-check sequence, as recalled by witness | Second historical time-deposit / manager’s-check amount | 55,000,000.00PHP | Same historical funds discussed through repeated banking stages. This concerns the earlier Sara Duterte-Rodrigo Duterte joint-account sequence, separate from the 2022-2025 spouses' reconciliation. The P41 million and P55 million portions comprise the stated P96 million total.Historical transaction amount described by expert | S01386 S01389 S01390 S01392 S01456 |
| BPI records cited during examination | Vice President Sara Zimmerman Duterte and former President Rodrigo Duterte — joint account | 2010 time deposits and 2011–2014 manager’s-check sequence, as recalled by witness | Combined historical amount traced through manager’s checks | 96,000,000.00PHP | Same historical funds discussed through repeated banking stages. This concerns the earlier Sara Duterte-Rodrigo Duterte joint-account sequence, separate from the 2022-2025 spouses' reconciliation. The P41 million and P55 million portions comprise the stated P96 million total.Historical transaction amount described by expert | S01386 S01389 S01390 S01392 S01456 |
| Insurance policies discussed in historical BPI account tracing | Vice President Sara Zimmerman Duterte and children — allocation recalled by witness | 2014, as recalled by witness | Amount of each of four insurance payments | 20,000,000.00PHP | Four payments of P20 million each. This concerns the earlier Sara Duterte-Rodrigo Duterte joint-account sequence, separate from the 2022-2025 spouses' reconciliation. These insurance payments are a later use of the same traced funds, not an additional P80 million on top of them.Per-payment figure stated by expert | S01432 S01453 |
| Insurance policies discussed in historical BPI account tracing | Vice President Sara Zimmerman Duterte and children — allocation recalled by witness | 2014, as recalled by witness | Total of four insurance payments | 80,000,000.00PHP | Aggregate of the four P20 million payments. This concerns the earlier Sara Duterte-Rodrigo Duterte joint-account sequence, separate from the 2022-2025 spouses' reconciliation. These insurance payments are a later use of the same traced funds, not an additional P80 million on top of them.Payment total explicitly stated by expert | S01432 S01453 |
| BPI records cited during examination | Vice President Sara Zimmerman Duterte and former President Rodrigo Duterte — joint account; Samuel Uy as payee | After about one and a half further years of the sequence; exact date not stated | Check to Samuel Uy closing the historical account | 16,000,000.00PHP | P16 million check described as ending the account sequence. This concerns the earlier Sara Duterte-Rodrigo Duterte joint-account sequence, separate from the 2022-2025 spouses' reconciliation.Rounded historical check amount stated by expert | S01455 S01456 |
| Ginza / Inakaya, Tokyo | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio — individual purchaser not named in cited exchange | Table 25 transaction discussion; dates not stated | One transaction described as a possible restaurant payment | 205,000.00PHP | P205,000 transaction; witness suggested a restaurant meal.Possible purpose attributed by expert | S01466 |
| Nike SM Davao | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio — individual purchaser not named in cited exchange | Table 25 transaction discussion; dates not stated | Lower threshold for combined same-day purchases | 300,000.00PHP | More than P300,000 for two purchases in one day.Greater-than threshold, not an exact total | S01468 |
| Nike Pavilion, Kuala Lumpur | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio — individual purchaser not named in cited exchange | Table 25 transaction discussion; dates not stated | Single purchase transaction | 256,882.50PHP | P256,882.50 in one purchase.Transaction amount stated by expert | S01470 S01471 |
| Cale88 remittance schedule — Table 36 | Cale88 Foods Corporation | Table 36 covered remittances; exact date range not read | Total remittances from listed Chinese companies | 193,951,442.00PHP | Exact China-remitter total read by Cabrera.Corporate remittance total read by expert | S01529 S01531 S01538 S01540 |
| Cale88 remittance schedule — Table 36 | Cale88 Foods Corporation | Table 36 covered remittances; exact date range not read | Approximate total foreign remittances cited in comparison | 222,000,000.00PHP | Roughly P222 million used as the denominator in his China comparison.Rounded corporate remittance total stated by expert | S01531 |
| Cale88 and Metro City Chow — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2022 | Computed undeclared corporate income attributed to the couple | 3,790,995.00PHP | Combined Metro City Chow and Cale88 undeclared-income component attributed to Duterte and Carpio after applying ownership percentages to company inflows; part of the annual report total.Expert attribution using ownership percentages | S01473 S01475 S01476 S01478 S01482 S01517 S01547 |
| Cale88 and Metro City Chow — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2023 | Computed undeclared corporate income attributed to the couple | 14,788,989.00PHP | Combined Metro City Chow and Cale88 undeclared-income component attributed to Duterte and Carpio after applying ownership percentages to company inflows; part of the annual report total.Expert attribution using ownership percentages | S01473 S01475 S01476 S01478 S01482 S01517 S01549 |
| Cale88 and Metro City Chow — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2024 | Computed undeclared corporate income attributed to the couple | 86,944,369.00PHP | Combined Metro City Chow and Cale88 undeclared-income component attributed to Duterte and Carpio after applying ownership percentages to company inflows; part of the annual report total.Expert attribution using ownership percentages | S01473 S01475 S01476 S01478 S01482 S01517 S01551 |
| Cale88 and Metro City Chow — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2025 | Computed undeclared corporate income attributed to the couple | 36,674,337.00PHP | Combined Metro City Chow and Cale88 undeclared-income component attributed to Duterte and Carpio after applying ownership percentages to company inflows; part of the annual report total.Expert attribution using ownership percentages | S01473 S01475 S01476 S01478 S01482 S01517 S01553 |
| GenCorp Industries | GenCorp Industries | 2023 | Company undeclared bank inflows in report narrative | 279,300,000.00PHP | Company-level undeclared bank-inflow figure read from the report, distinct from the estimated amount attributed to Duterte. The stated precision is retained.Corporate-flow figure read by expert | S01562 S01568 |
| GenCorp Industries | GenCorp Industries | 2024 | Company undeclared bank inflows in report narrative | 370,300,000.00PHP | Company-level undeclared bank-inflow figure read from the report, distinct from the estimated amount attributed to Duterte. The stated precision is retained.Corporate-flow figure read by expert | S01562 S01568 |
| GenCorp Industries | GenCorp Industries | 2025 | Company undeclared bank inflows in report narrative | 414,300,000.00PHP | Company-level undeclared bank-inflow figure read from the report, distinct from the estimated amount attributed to Duterte. The stated precision is retained.Corporate-flow figure read by expert | S01562 S01568 |
| GenCorp — Table 39 | Vice President Sara Zimmerman Duterte | 2023 | Computed undeclared GenCorp income attributed through estimated interest | 55,714,292.00PHP | Amount attributed to Duterte using Cabrera's inferred 20% economic-interest estimate; GenCorp's GIS did not name her, although her SALN listed a stockholding. The precise Table 39 reading was P55,714,292; his earlier narrative gave P55.9 million.Expert sensitivity estimate using 20% interest | S01114 S01118 S01120 S01121 S01564 S01583 S01584 S01611 |
| GenCorp — Table 39 | Vice President Sara Zimmerman Duterte | 2024 | Computed undeclared GenCorp income attributed through estimated interest | 74,056,480.00PHP | Amount attributed to Duterte using Cabrera's inferred 20% economic-interest estimate; GenCorp's GIS did not name her, although her SALN listed a stockholding.Expert sensitivity estimate using 20% interest | S01114 S01118 S01120 S01121 S01564 S01583 S01584 S01613 |
| GenCorp — Table 39 | Vice President Sara Zimmerman Duterte | 2025 | Computed undeclared GenCorp income attributed through estimated interest | 82,858,946.00PHP | Amount attributed to Duterte using Cabrera's inferred 20% economic-interest estimate; GenCorp's GIS did not name her, although her SALN listed a stockholding.Expert sensitivity estimate using 20% interest | S01114 S01118 S01120 S01121 S01564 S01583 S01584 S01615 |
| Financial report — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2022 | Total undeclared assets and income — annual report component | 190,628,012.00PHP | Annual component of Cabrera's P817,874,867 aggregate; he said repeat carryovers of the same assets were eliminated. It overlaps the component rows.Expert combined annual calculation | S01619 S01629 S01639C S01664 |
| Financial report — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2023 | Total undeclared assets and income — annual report component | 167,337,227.00PHP | Annual component of Cabrera's P817,874,867 aggregate; he said repeat carryovers of the same assets were eliminated. It overlaps the component rows.Expert combined annual calculation | S01621 S01629 S01639C S01664 |
| Financial report — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2024 | Total undeclared assets and income — annual report component | 264,217,123.00PHP | Annual component of Cabrera's P817,874,867 aggregate; he said repeat carryovers of the same assets were eliminated. It overlaps the component rows.Expert combined annual calculation | S01623 S01629 S01639C S01664 |
| Financial report — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2025 | Total undeclared assets and income — annual report component | 195,692,505.00PHP | Annual component of Cabrera's P817,874,867 aggregate; he said repeat carryovers of the same assets were eliminated. It overlaps the component rows.Expert combined annual calculation | S01625 S01629 S01639C S01664 |
| Financial report — Table 39 | Vice President Sara Zimmerman Duterte and Atty. Manases R. Carpio | 2022–2025; total discussed as undeclared wealth as of 2025 | Aggregate undeclared assets and income | 817,874,867.00PHP | Cabrera’s stated P817,874,867 aggregate. Cabrera explicitly read the aggregate and said assets were counted only once. In the final clarification he agreed that the undeclared amount should be added to the amount declared in the 2025 SALN under his report. His conclusion abbreviated it to P817.87 million; this row retains the exact reading and consolidates repeated references.Expert four-year aggregate explicitly stated | S01627 S01629 S01639C S01662 S01664 S01665C S01666 S01683 |