Cross-examination tested the P817,874,867 calculation, bank and SALN comparisons, GenCorp ownership attribution and corporate income. Senators examined Tables 15, 23, 25, 39 and 41 and the report conclusions.
← Timed transcript
Research record
October 12, 2026
The financial report, identified records and legal authorities examined during Cabrera's cross-examination and senator-judge questioning.
Related Documents
Read and verify
An exact document is linked only when a public or privacy-cleared copy is available. Specifically identified unavailable documents remain listed without a substitute download. Transcript citations remain with each record.
Cabrera's October 2, 2026 forensic report and annexes
Expert financial report
Justice Reform Initiative statement identified as May 14, 2026
Organizational statement
Not available in the Senate document archive.Ferrer displayed the statement calling for the impeachment court to convene and questioned Cabrera about his knowledge as chairman.
Makati Business Club statement of June 9, 2025
Organizational statement
Ferrer presented the statement calling for convening the impeachment court while questioning Cabrera about organizational affiliations.
Management Association of the Philippines statement of June 11, 2025
Organizational statement
Ferrer examined the statement concerning return of the impeachment case to the House and Cabrera's Ethics Committee role.
Sara Duterte's 2024 SALN
Statement of Assets, Liabilities and Net Worth
Ferrer showed the 2024 and 2025 SALNs to Cabrera and examined whether the business-interest section carried a valuation column. Cayetano questioned the GenCorp declaration.
Sara Duterte's 2025 SALN
Statement of Assets, Liabilities and Net Worth
Not available in the Senate document archive.The 2025 SALN was shown to the witness in the business-interest valuation exchange and used in the financial comparisons.
BIR reply Annex A containing combined taxable income
BIR tax summary
Not available in the Senate document archive.Villanueva examined Annex A of the BIR reply against Table 23 and questioned possible repeated inclusion of the respondent's personal income for 2023-2025.
Cale88 Foods Corporation 2023 General Information Sheet
Villanueva questioned the declared workforce, zero manpower complement, outsourcing and whether the defense disputed the entries.
Cale88 Foods Corporation 2024 General Information Sheet
Villanueva questioned the declared workforce, zero manpower complement, outsourcing and whether the defense disputed the entries.
Cale88 Foods Corporation 2025 General Information Sheet
Villanueva questioned the declared workforce, zero manpower complement, outsourcing and whether the defense disputed the entries. The 2025 record also figured in the ownership-transfer exchange.
GenCorp Industries Inc. 2022 General Information Sheet
Corporate information sheet
Signatures and signoffs redacted for data privacy.
Ferrer displayed GenCorp GIS records for 2022-2025 while challenging the report's paid-up-capital and ownership attribution. The senators questioned the respondent's absence from the GIS against her SALN declaration.
GenCorp Industries Inc. 2023 General Information Sheet
Ferrer displayed GenCorp GIS records for 2022-2025 while challenging the report's paid-up-capital and ownership attribution. The senators questioned the respondent's absence from the GIS against her SALN declaration.
GenCorp Industries Inc. 2024 General Information Sheet
Ferrer displayed GenCorp GIS records for 2022-2025 while challenging the report's paid-up-capital and ownership attribution. The senators questioned the respondent's absence from the GIS against her SALN declaration.
GenCorp Industries Inc. 2025 General Information Sheet
Ferrer displayed GenCorp GIS records for 2022-2025 while challenging the report's paid-up-capital and ownership attribution. The senators questioned the respondent's absence from the GIS against her SALN declaration.
Cale88 Foods Corporation's 2024 audited financial statements
Audited financial statements
Not available in the Senate document archive.Villanueva examined 2024 reported sales, inventories, workforce and management financing, questioning whether manufacturing arrangements were disclosed.
Pikimong-Pikimong's 2024 corporate financial record and 2025 GIS
Corporate records identified in ownership-transfer examination
Not available in the Senate document archive.Pangilinan and Villanueva questioned the buyer's small equity/assets and whether the Cale88 share transfer was supported by payment and accounting entries. Cabrera distinguished a GIS entry from the other transaction documents.
August 6, 2024 P41 million cash-withdrawal transaction records
Bank transaction records
Not available in the Senate document archive.Hontiveros and Pangilinan questioned the closely timed withdrawals and their absence of a subsequent cash trail. The report supplied the transaction sequence.
Earlier manager's-check application and time-deposit transactions discussed as tinikling
Identified bank transaction documents
Not available in the Senate document archive.Ferrer questioned the missing Vice President signature on manager's-check applications. Hontiveros and Gatchalian examined the earlier transactions and the conversion into insurance.
Manases Carpio credit-card entries for Nike Pavilion Kuala Lumpur and Ginza Inakaya Tokyo
Credit-card transaction records
Not available in the Senate document archive.Ferrer put sports-team and travel-group explanations to Cabrera. Cayetano questioned the behavior flagged in Table 25; Cabrera said these entries were outside the P817 million computation.
Metro City Chow external-auditor opinion concerning cash and inventories
Auditor report
Not available in the Senate document archive.Pangilinan examined the qualified opinion and the management limitations on cash verification and inventory counting, asking why Cabrera favored an adverse opinion.
Articles of Impeachment - Article II
Articles of Impeachment
Escudero read the unexplained-wealth, SALN-disclosure and business-interest allegations, confirming their scope with Diokno.
National Internal Revenue Code - Section 270 and substantial-underdeclaration provision
Statute
Ferrer read the unlawful-divulgence provision while questioning transfer of BIR records and later examined the witness's use of the underdeclaration fraud presumption.
RA 6713 - Section 8(A) SALN provisions
Statute
Lacson cited Section 8(A) when correcting the treatment of real-property acquisition costs and improvements, contrasting personal property.
RA 1405 - Section 2 bank-deposit secrecy provision
Statute
Ferrer read Section 2 while questioning whether providing bank documents to the witness required court authorization.
Anti-Money Laundering Act confidentiality provisions read by Ferrer
Statutory provisions
Ferrer read Sections 8(A), 9 and 14 concerning confidentiality and questioned the supply of AMLC information to Cabrera.
Kukan International Corporation v. Reyes
Judicial decision
Sison cited the decision for clear and convincing proof of wrongdoing before disregarding corporate personality; the chair directed circulation of the cited authorities.
Rodrigo Villanueva v. People, G.R. No. 218652, February 23, 2022
Judicial decision
Diokno cited the decision while responding to Sison's corporate-veil argument, describing companies used to circumvent procurement statutes.
Concept Builders v. NLRC, G.R. No. 108734, May 29, 1996
Judicial decision
Diokno cited the decision during the corporate-veil exchange; the chair directed that the cited decisions be furnished to the senator-judges.
Toledo Construction Corporation Employees Association v. Toledo Construction Corporation
Judicial decision
Diokno cited a passage concerning corporate personality and fraudulent schemes during the closing legal exchange.
Ang Tibay v. Court of Industrial Relations
Judicial decision
Cayetano invoked the landmark due-process decision while questioning sweeping conclusions and the prominence of assumptions in Cabrera's report.
Martinez v. Sandiganbayan decision identified by Cabrera
Judicial decision
Cabrera cited Martinez for his rationale concerning unliquidated confidential funds potentially treated as personal income. Lacson later clarified that reference.