Manila Standard - 2023 September 20 - Wednesday

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Diokno: ‘Huge damage’ to PH if fuel excise taxes suspended

on Tuesday said suspending the collection of excise taxes on petroleum products, as House Speaker Martin Romualdez suggested the government could do, would cause "huge damage" to the economy. Romualdez brought up the proposal

President mulls fishing ban

Stresses need to stop overfishing, boost fish supply, ensure food security

PRESIDENT

Ferdinand R. Marcos Jr. is considering seasonal fishing bans in breeding areas to address overfishing and boost aquaculture.

Mr. Marcos stressed the need to increase fish supply as part of efforts to ensure food security.

“Sometimes, it is necessary not to catch all the fish so we would still have stock in the next season. So, that's what we're looking at now,” he said Tuesday in Zamboanga City.

“And there are places that should not be used for fishing because it is for breeding [and] to increase the population of fish. So that's what we're planning,” the President added.

Mr. Marcos lamented that Filipino fisherfolk face several challenges, including low catch, because of the destruction of breeding areas. He said the government is also implementing programs to put up more cold storage facilities to prevent spoilage, as he noted that up to 30 percent of fish catch is degraded or damaged.

“So, we are building cold storage. In the small fish ports, we will provide an ice maker, they will have ice in their boats to preserve their catch,” Mr. Marcos said.

“Then what we will do next after that is the processing in just one place. That's what we are planning for fisheries.”

Marcos said imposing several restrictions is part of the government’s plan of securing the country’s fish supply, stressing that developing the

Marcos not giving up on P20/kilo rice price promise

PRESIDENT Ferdinand Marcos Jr. said

Tuesday he remains optimistic about bringing down the price of rice to P20 per kilo, even as the grain has been selling for more than double that amount. In an interview in Zamboanga, the

President said this could be achieved once the cost of agricultural production becomes stable.

“If we lower the cost of production, the price of rice will also decrease,” he

said in Filipino. Bringing the price of rice down to P20 a kilo was one of the President’s campaign promises.

‘Arbitral ruling also stresses marine protection’

THE Philippines emphasized before the International Tribunal for the Law of the Sea (ITLOS) in Hamburg, Germany that the 2016 ruling of thePermanent Court of Arbitration that denied China’s expansive claims to the South China Sea also cites the “obligation to protect and preserve the

The Department of Justice on Tuesday said members of the supposed cult in Socorro, Surigao Del Norte are already facing multiple complaints of qualified trafficking, kidnapping and serious illegal detention, and child abuse. Justice Secretary Jesus Crispin Remulla said sexual exploitation cases happening not only in Socorro but in the whole country as well should be stopped.

Hontiveros has filed Senate Resolution No. 797, to inquire into the activities of the Socorro Bayanihan Services, Inc. (SBSI), an alleged cult

marine environment.”

The statement came as reports indicated widespread damage done by Chinese fishing boats in the Rozul (Iroquois) Reef and Escoda (Sabina) Shoal in the West Philippine Sea.

Foreign Affairs Assistant Secretary Maria Angela Ponce, who posted about the Philippine statement before the ITLOS on the X social media platform, said the 2016 arbitration ruling “is legally

binding international law.”

“It pronounced legal doctrines that could help determine the outcome of these proceedings. It is legally binding international law. Its validity cannot be assailed,” she said.

The Department of Foreign Affairs (DFA) has called on all concerned to act responsibly and stop all activities that damage the maritime environment.

Activists zap NTF-ELCAC surrender claim

MALOLOS CITY—Two environmental activists whom authorities claimed surrendered to the military last week told a government-organized press briefing yesterday that they were abducted and coerced into signing

their affidavits.

Activisits Jonila Castro and Jhed Tamano both claimed they were abducted on Sept. 2 by military men aboard an SUV in Orion, Bataan, to the surprise of the organizers and members of the 70th Infantry Battalion of the Armed Forces of the Philippines who joined them during the press conference.

Next page
Shut down cult exploiting kids in Surigao—Risa
SENATOR Risa Hontiveros wants the Senate to investigate cases of rape, sexual abuse, forced labor, and child marriage involving an alleged cult in Socorro, Surigao del Norte.
VOL. XXXVII • NO. 218• 3 SECTIONS 12 PAGES • P20 • WEDNESDAY, SEPTEMBER 20, 2023 • www.manilastandard.net • mst.daydesk@gmail.com twitter.com/ MlaStandard facebook.com/ ManilaStandardPH manilastandard.net instagram.com/ manilastandard Missed your copy of Manila Standard? Call or text our Circulation Hotline at 0917-8848655 or email: circulation@manilastandard.net For advertisement: email: advertise@manilastandard.net • 85646229 NEWS / A2 ‘RESPECT CASES FILED VS. MAHARLIKA’
RICE GIVEAWAY. President Ferdinand R. Marcos Jr. leads the distribution of rice seized by the Bureau of Customs to the beneficiaries of the Pantawid Pamilyang Pilipino Program (4Ps) in Brgy. Masao, Tungawan, Zamboanga Sibugay and Brgy. San Roque, Zamboanga City on Tuesday. PCO photo SOUND OF FREEDOM. Speaker Ferdinand Martin G. Romualdez delivers his message during the premier night of the film "Sound of Freedom" at SM Megamall Cinema in Mandaluyong City on Monday night. Romualdez hopes the movie will raise awareness, collective actions to eradicate human trafficking, and ensuring the safety and dignity of the children. The movie is presented by the House Committees on Welfare of Children and on Accounts, and Tingog and BHW Party-list groups. Ver Noveno
‘WE WERE ABDUCTED.’ Activisits Jonila Castro and Jhed Tamano (second and third from right) are flanked by government and military officials in a press conference Tuesday in Plaridel, Bulacan. Orlan Mauricio Next page Next page Next page Next page Next page

‘Cases vs. MIF must be respected’

SPEAKER Ferdinand Martin G. Romualdez on Tuesday said the recent petition filed with the Supreme Court against the alleged unconstitutionality of the Maharlika Investment Fund has to be respected.

"We respect the democratic process and the right of every individual to seek legal redress. The House of Representatives, under my leadership, has always prioritized the observance of legislative procedures and adherence to the Constitution," Romualdez said in a statement.

Romualdez explained the Maharlika Investment Fund Act was passed with the

President...

From A1

Philippine agriculture not only means securing the supply of agricultural commodities, such as rice and corn, but also involves improving the fishery and the livestock sectors.

The Food and Agriculture Organization reported that the Philippines is the tenth largest marine capture producer in the world, given the country’s vast aquatic resources which include 2,200,000 square kilometers of Exclusive Economic Zone

Marcos...

From A1

President Marcos was in Zamboanga to distribute confiscated smuggled rice and other assistance to residents and the local government units in Zamboanga. His visit to Zamboanga came after the Bureau of Customs seized 42,180 bags of imported rice worth P42 million inside a warehouse in Barangay San Jose Gusu, Zamboanga City on Sept. 15.

On Monday, the National Food Authority (NFA) Council, chaired by Marcos, raised the price at which the NFA buys wet palay, from P16 to P19 a kilo, and for dry palay from P19 to P23 a kilo.

Marcos said the new buying price for palay would help farmers.

He also defended his order mandating a price cap on regular andwell-milled rice, saying this would help the public afford the staple commodity despite its soaring cost because of the El Niño.

The President, who is concurrently Agriculture secretary, noted that such as

‘Arbitral...

From A1

The Philippine Coast Guard earlier said the marine environment in the Rozul Reef and Escoda Shoal showed “minimal to no signs of life” when it surveyed the area.

The DFA said the Philippines "is seriously concerned" about the development, considering the affected reefs are part of the Philippines' exclusive economic zone, which China continues to contest despite international law and the arbitral award.

China’s embassy in Manila had no comment on the issue.

"The Philippines has consistently raised the alarm over ecologically harmful activities, conducted by foreign vessels, in our maritime zones, an issue extensively discussed in the 2016 Arbitral Award on the South China Sea," DFA said, in a statement.

"The well-being of millions of people who depend on the South China Sea for their livelihood is at stake," it added.

Foreign Affairs Secretary Enrique Manalo earlier asserted that the award already "settled the status of historic rights and maritime entitlements in the South China Sea."

The award also "declared without legal effect claims that exceed entitlements geographical and substantive limits set" by the United Nations Convention on the Law of the Sea (UNCLOS), Manalo added.

The arbitral ruling issued by the Permanent Court of Arbitration (PCA) on July 12, 2016 rejected China's claim, on the basis of its historic "nine-dash line," over the West Philippine Sea, and affirmed the Philippines' position over the water that is part of its exclusive economic zone (EEZ) based on UNCLOS.

"The award has since facilitated the

Shut...

From A1

led by Jey Rence Quilario, known as "Senior Agila," who is said to be the cult’s “messiah.” Reports said based on direct and firsthand testimonies, Quilario would allegedly engage in acts of sexual abuse and violence against minors, including ordering children to sleep with him, Hontiveros said in a privileged speech.

intention to drive economic growth, address poverty, and create job opportunities for Filipinos. The certification of the bill as urgent was determined with this vision in mind.

"Regarding the amendments, it is not uncommon for bills to undergo changes as they pass through the legislative mill, but we ensure these are done within the

(EEZ), 36,289 km of coastline length, and approximately 1,499,303 hectares of inland waters.

However, despite the country’s enormous marine resource potential, the share of the fishing and aquaculture sector to the country’s Gross Domestic Product (GDP) is relatively small and usually with negative growth, the Bureau of Fisheries and Aquatic Resources (BFAR) admitted.

BFAR has been imposing a selective fish ban annually for three months, starting end-November to February of the following year. The closed season for “tamban” or

China, Singapore, Thailand, and Indonesia were already racing to have enough buffer stock before the dry spell, which he said caused a spike in rice prices.

Marcos also vowed to continue the government’s campaign against rice smugglers and hoarders.

“We need sufficient food for our fellow countrymen. Part of that isstrengthening our agricultural system. However, that’s not the onlyproblem in agriculture here in the Philippines; a significant problem is the smuggling of rice into the country,” he said in Filipino.

Marcos cited the need for better laws on rice distribution to stop smugglers and hoarders.

“We also need to strengthen our enforcement of laws regarding the supply of rice...It is not right that smugglers and hoarders bring it in, hoard the supply, raise the price, and people suffer just so they can make a lot of money,” he said.

Speaker Ferdinand Martin Romualdez, meanwhile, said the President’s decision to raise the NFA’s buying price for palay would redound to the benefit of farmers

plotting of new paths and trajectories, reflecting the rich maritime heritage of our country and our people, firm in the conviction that our rights over our maritime jurisdictions are indisputable," Manalo said.

Manalo said the Philippines is honored that the award is now standing "as a beacon whose guiding light serves all nations." He also took pride in the "path of principle" that the country took when it decided to file a case for arbitration against China to peacefully settle the dispute.

"It is a settled landmark and a definitive contribution to the progressive development of international law. It is ours as much as it is the world's," he said.

"Just as lighthouses aid vessels in navigating the seas, the award will continue to illuminate the path for all who strive towards not just the peaceful resolution of disputes but also the maintenance of a rules-based international order," he added.

Manalo said the Philippines "will continue to translate" the positive outcomes of the award into positive gains for the sake of the Filipino people as well as to secure legitimate interests in the maritime domain, and to promote peace, security, and prosperity in the region.

Manalo also welcomed the growing number of countries backing the Philippines' position on the West Philippine Sea as Manila commemorated on July 12, the 7th anniversary of the 2016 Arbitral Award on the South China Sea.

Several nations—including the United States, United Kingdom, India, Japan, Australia, New Zealand, Belgium, Czech Republic, Denmark, Germany, Ireland, Greece, Spain, France, Italy, the Netherlands, Poland, Austria, Romania, Slovakia, Finland, and Sweden—have openly supported the Philippines' territorial integrity over the water that is being unilaterally and illegally claimed by China. (See full story online at manilastandard.net)

Quilario also reportedly facilitates marriages of children as young as 12 years old with adults and locking adolescents in rooms to engage in sexual activities.

At present, the alleged cult, also known as Omega de Salonera, reportedly has 3,650 members, including 1,587 children.

The senator said the group is in an enclosed and heavily guarded area on a mountain known as Sitio Kapihan in the municipality of Socorro. Saying that this is alarming and scary,

bounds of our Constitution and established procedures.

"We trust the wisdom of the Supreme Court to evaluate the merits of the petition and to arrive at a just and fair decision," Romualdez stressed.

He pointed out the House leadership "[is] prepared to cooperate fully with the Court and to provide any necessary clarifications."

"In these times, it is more crucial than ever that we focus on what will uplift and benefit the Filipino people. Let us keep the best interests of our nation at heart," Romualdez said.

Senator Risa Hontiveros supports the filing before the Supreme Court made by fellow opposition Senator Aquilino Pi-

sardines restricts commercial fishers from harvesting sardines to allow the species to repopulate as part of the country’s sustainable fish management.

However, fisher groups have requested the national government to develop the aquaculture and fisheries sector to supplement marine catches.

Given the declining marine capture production and the shortage in the annual per capita supply vis-a-vis per capita demand of fish in the country, the government should institute policies that will promote rapid growth in the aquaculture industry, especially milkfish

and keep prices for the grain stable.

“The President wants to make sure our local prices are stable, regardless of what happens in the world market. Our priority should be our own. Of course, we prefer our local supply compared to imported rice. We should import only what we need. Self-sufficiency should be key,” he said.

Deputy Majority Leader and ACT-CIS party-list Rep. Erwin Tulfo, meanwhile, said the President might lift the price cap on rice in the coming weeks.

Tulfo said there were already recommendations from farmers' groups about the lifting of the rice price ceiling, which is at P41 per kilogram for regular-milled rice and P45 a kilogram for well-milled rice.

"What I've been hearing from Malacañang, the President may suspend it hopefully by the end of the month or around October," Tulfo said on ANC's "Headstart."

Tulfo said the cancellation of the rice price cap could begin when newly harvested rice starts to enter the market.

Diokno:...

From A1 after emerging from a meeting with oil company representatives where he asked them to slash fuel prices, which have been rising for 11 consecutive weeks.

The Speaker emphasized Tuesday that the meeting on the proposed excise tax suspension was not conclusive and no finality was arrived at by the panel.

Diokno warned that the government would lose billions in revenue if it suspends VAT and the excise tax on fuel.

“First of all, if you push through with that, what the government will lose—I’ll say the number—is P72.6 billion for just the fourth quarter of 2023,” Diokno told TeleRadyo Serbisyo in Filipino.

“If you do it for the whole of 2024, the government will lose P280.5 billion,” he added.

The Finance chief said this would translate to lost funding for government programs, including social safety nets.

Suspending taxes on fuel would also hurt the country's debt, credit rating, and programs, Diokno added.

Instead of suspending taxes on fuel, he recommended the “timely and targeted” distribution of subsidies to vulnerable sectors as the best course of action to address the impact of rising fuel prices.

“We recognize public sentiment to address the elevated fuel prices.

However, as a government, it is our responsibility to be cautious in implementing policies that could negatively impact the macro-fiscal stability and sustainability of the country,” Diokno said in a statement Tuesday.

He said congressional proposals to suspend the imposition of value-added tax (VAT) and the excise tax on petroleum products under the Tax Reform for Acceleration and Inclusion (TRAIN) Law will hurt the country’s economic recovery, credit ratings, and overall debt

Hontiveros cited the need to end this cult.

"As Chairperson of the Senate Committee on Women and Children, and as a mother, I ask not to allow this monstrosity to continue,” she said.

In July, eight children reportedly ran away from the cult after repeated instances of abuse and exploitation. Hontiveros also described the leader of the group as a “scammer.”

Senator Ronald dela Rosa also filed Resolution 796 to investigate the alleged cult. According to Dela Rosa, authorities

mentel III and Bayan Muna officials.

She said the Marcos administration should go slow in passing this law especially since it involves the transfer of huge funds from government banks and government financial institutions that have different mandates from this new creation of the Maharlika.

As contributions to the Maharlika fund, the Land Bank remitted P50 billion while the Development Bank of the Philippines (DBP) remitted P25 billion.

While Land Bank is yet to resove its remaining issues organizationally and financially from its prior merger with Cocobank, it again transferred big amount of money to Maharlika, Hontiveros noted.

and tilapia, BFAR said. Fishers have also sought government aid to build more fisheries infrastructure like regional and local fish ports based on the volume of aquaculture and commercial capture, according to a study by economist Dr. Karlo Adriano.

The construction of more mariculture parks with integrated and breeding hatchery facilities will also help the sector produce and supply eggs and fries to other hatcheries, while more cold chain infrastructure and capacity will also help preserve the quality of the fish and reduce the spoilage rate, his study said.

Romualdez called for more support for Filipino farmers to enable them to produce more rice so the country can reduce and eventually do away with rice importation.

He said rice importation fattens the pockets of foreign rice producers, while hurting Filipino farmers.

Instead of depending on rice imports, the country should address issues related to production, supply, funding, marketing, infrastructure, irrigation, and technology, he said.

In other developments:

• Senator Francis Tolentino said rice smugglers and hoarders should immediately be charged now that raids on warehouses are underway.

• Rep. Salvador Pleyto of Bulacan said President Marcos' decision to give away smuggled and hoarded rice to poor families was the “best deterrent” against smuggling. Pleyto, a member of the House agriculture and food committee, said President Marcos’ decision would mean “confiscated smuggled rice can no longer be rescued by bribes.”

management strategy.

Diokno referred to the suspension of fuel excise tax as “regressive” and “inequitable”, noting that the move will only benefit the top 10 percent of Filipino households who consume nearly half (48.7 percent)of the country’s fuel, compared to the bottom 50 percent households that only consume around 10.2 percent.

Romualdez’s own party-mate in the Lakas-CMD, Albay Rep. Joey SarteSalceda, said policy makers should be careful with suggestions to suspend the collection of the excise tax on petroleum products because “fiscal credibility, if lost, is difficult to restore.”

“Let us exhaust all measures before we touch taxes, the lifeblood of the state,” Salceda said in a statement.

Diesel and kerosene prices have been rising for 11 consecutive weeks, while gasoline prices have been doing so for 10 straight weeks.

Romualdez met with oil industry leaders on Monday and the suspension of the collection of the excise tax on fuel products was included on the agenda.

Salceda echoed Diokno’s recommendation.

“To help the most adversely affected, we need fuel discounts for farmers, fishermen, and the transport sector. We have P9 billion in excess value-added tax (VAT) revenues to use for this purpose,” Salceda said.

He recalled that as early as 2018, he proposed the reduction of the excise tax by P3 when the average Means of Platts Singapore price exceeds US$80 for three months, and increase the tax by P2 when the price is below US$45.

“The additional revenues during periods of low prices can be used for fuel subsidies when prices are high. The leadership is studying this approach. A highly volatile and socially sensitive commodity should not have such an inflexible tax regime,” Salceda said.

(See full story online at manilastandard.net)

should conduct a serious investigation into the group, which is said to have a private army and a shabu laboratory.

Dela Rosa said he got reports that the shabu laboratory is in an underground bunker within the vicinity of the so-called “White House”where Quilario and another cult leader Karren Sanico live.

The laboratory was reported as being guarded by private armies who were heavily-armed men and clad in uniform emblazoned with Agila.

Comelec chief: Stop harassing election officials

THE Commission on Elections (Comelec) warned local officials they would file charges against those who threaten local poll officers removing campaign posters outside of the designated areas.

The poll body also warned those harassing Comelec officials serving show cause orders to Barangay and Sangguniang Kabataan Election (BSKE) candidates found violating election rules.

Poll chairman George Garcia issued the warning after receiving reports that local officials in Bulacan, Surigao, and Laguna provinces were interfering in the issuance of show cause orders and threatening local poll officers that they would be transferred to other places.

Garcia advised local Comelec personnel to ignore the threats and continue doing their job, saying only he has the authority to transfer or remove poll personnel and not local officials.

“The Comelec has sent almost 400 show cause orders BSKE candidates to explain why they should not be disqualified and or charged criminally," he said.

“The threat made to them is they will be removed from their posts and transferred elsewhere. What transfer? I am the one who can transfer them and I will never transfer those who are doing their jobs well,” Garcia said.

Instead, the poll chief warned local officials to get back at them and will file cases for violations of the Omnibus Election Code, then Republic Act 6713, Ethical Standards for Government Officials and Employees, before the Ombudsman.

“We will also look into RA 3019 [Republic Act 3019 or the Anti-Graft and Corrupt Practices Act] because if you use your power to threaten other government agencies, I think that is abuse,” he said.

The Comelec consistently warned against early campaigning as the campaign period will only run from Oct. 19 to 28.

Garcia said all mediums for promoting candidates, both for traditional posters, paraphernalia and social media posts, are considered grounds for premature campaigning.

Activists...

From A1

Lt. Col. Ronnel dela Cruz, Batallion Commander of the 70th IB, opened the press briefing and announced that the two students, who are members of the human rights group "AKAP KA Manila Bay," sought the press conference to clear speculations of their reported disappearance.

But when it was Castro's turn to speak, she belied the claim of Dela Cruz.

"The truth is that we were abducted on September 2. We were forced to ride a van and were blindfolded," Castro said.

"We were subjected to intense interrogation by our abductors who admitted they were members of 70th IB Special Action Forces. That affidavit that they have been brandishing which claims we surrendered—we were just coerced into signing them. We could not say no," she added.

Tamano added: "We were abducted. We did not surrender."

The press conference was organized by the National Task Force to End Local Conflict and Communism (NTF-ELCAC), which later said it was appalled by the claims of the two environmentalists.

"We felt betrayed. The said press conference was organized with only the best of intentions in mind for the said youths and we are extremely grateful to the local government unit of Plaridel under Mayor Jocell Aimee R. Vistan for their generosity and hospitality in facilitating the event," the task force said in a statement.

Dela Cruz said the military knows nothing of the alleged abduction.

"We are holding on to the fact that they signed custody papers," he said. NTF-ELCAC Director Alexander Umpar said they will stand by what the military reported.

The task force added that it stands by the position of the Philippine Army's 70th Infantry Battalion under Lt. Col. Ronnel Dela Cruz on the circumstances surrounding the surrender of Tamano and Castro, which it said was supported by the duo’s respective affidavits.

The NTF-ELCAC also said whatever caused the two's sudden change of heart is beyond its comprehension.

"Earlier engagements by Task Force officials with the two students regarding the veracity and truthfulness of their affidavits were convincing enough to merit their public appearance. We were hoodwinked," it added.

Despite the incident, the body said it remains steadfast in ensuring the safety of the two and committed to upholding their rights as individuals under any circumstances.

NEWS mst.daydesk@gmail.com A2 WEDNESDAY, SEPTEMBER 20, 2023

Budget chief says local governments to receive P871.3b in tax allotments

Amenah

Pangandaman said Tuesday that local government units (LGUs) will receive a total national tax allotment (NTA) of P871.3 billion next year.

Pangandaman, in a statement, said the figure is P51.11 billion or 6.23 percent higher than the P820.2 billion this year. The DB chief also said the increase aims to stimulate significant inclusive growth of LGUs.

She said this aligns with the commitment of President Ferdinand Marcos, Jr. to ensuring that resources are used most effectively at local levels, thereby fostering sustained economic development across the country.

No room for police who tarnish PNP reputation, Marcos warns

PRESIDENT Ferdinand Marcos Jr. has strongly warned the Philippine National Police that there would be no room for police officers who will tarnish the force’s reputation.

He also assured the PNP of his administration’s continued support for its plans and programs aimed at improving the capabilities of its personnel.

Mr. Marcos made the commitment during the oath-taking of the newly promoted star-rank officers of the PNP in a ceremony at the Heroes Hall of Malacañan Palace in Manila on Monday night.

“As President, I assure you this administration is always supportive of the PNP’s plans and programs, especially those that bolster your capability,” he said.

“As you perform your duties in securing our people, you and your families can rest assured of the government’s full support of your welfare and overall well-being.”

Mr. Marcos expressed hope that the police generals would implement and oversee crucial initiatives aimed at improving public safety and security, not-

IN BRIEF

PAGCOR, DAP sign pact on privatization

THE Philippine Amusement and Gaming Corporation (PAGCOR) has partnered with the Development Academy of the Philippines (DAP) in facilitating the gaming regulator’s reorganization.

PAGCOR chairman and CEO Alejandro Tengco said they tapped DAP’s technical assistance to comply with the requirements of the Governance Commission for GOCCs (GCG) in the implementation of its Compensation and Position Classification System or CPCS which is needed prior to PAGCOR’s privatization.

“We thank the Development Academy of the Philippines for being a prime mover of competency building in government,” Tengco said. “We need their help to comply with the (documentary) requirements of the GCG and in our efforts to eventually implement the CPCS that our employees have been eagerly waiting for,” he said.

Tengco made the remarks after he and DAP president and CEO Engelbert Caronan, Jr. signed the Memorandum of Agreement for PAGCOR’s reorganization at the New Coast Hotel in Manila last September 12.

Agents seize 10 shipments of drugs in Pasay

CUSTOMS and airport authorities in Manila seized 10 shipments of illegal drugs worth more than P14 million at the Central Mail Exchange Center (CMEC) in Pasay City.

The first five shipments contained 544 ml of liquid marijuana, while the other five contained 8,446 pieces of ecstasy tablets and 924 grams of raw materials of the said party drugs.

The liquid marijuana came from Taipei, Taiwan, Ireland, and Malaysia and was consigned to individuals residing in Dumaguete, Talisay City, Zamboanga City, Misamis Oriental, and Loyola Heights, Quezon City.

The ecstasy tablets, on the other hand, were shipped from France, Amsterdam, and the Netherlands and consigned to different individuals in Caloocan City and Bacoor, Cavite.

The Bureau of Customs already turned over the seized shipments to the Philippine Drug Enforcement Agency for proper disposition.

HB seeks crop calendars vs. climate changes

A PARTY-LIST legislator has filed a bill on the use of specialized crop climate calendars to help farmers harness the power of science and technology as well as adapt to climate change. Rep. Brian Raymund Yamsuan of Bicol Saro Partylist proposed in House Bill (HB) 9129 that crop climate calendars should be written in simple English, Filipino or in the vernacular, depending on the area where these will be distributed, to ensure that they can be easily understood.

The measure also aims to tap the expertise of the Philippine Space Agency (PSA) in providing satellite data that could be used to enhance the efficacy of the crop climate calendars. Yamsuan said he expects HB 9129 or the proposed “Climate-Resilient Agriculture Act” to benefit about 9.7 million farmers, of which around 708,000 are employed in the Bicol Region.

“The traditional crop calendars distributed to farmers should be improved by coming up with crop climate calendars that would equip farmers with the knowledge they need to make informed decisions in helping secure the country’s food production, amid the disruptions brought about by climate change on their planting and harvesting schedules,” Yamsuan said. Maricel V. Cruz

ing that Filipinos are expecting them “to develop a police force that is capable, professional, responsive to the needs of the communities that it serves.”

He called on the promoted PNP officers to uphold the highest standards of ethics, professionalism, and compassion for human rights.

“I expect you to always lead by example and ensure that every officer and every personnel under your command adheres to the highest standards and principles that we have set for them,” he said.

The ceremony gathered 57 newly promoted PNP officials consisting of four lieutenant generals, 10 major generals, and 43 brigadier generals.

Mr. Marcos challenged the new generals to be “agents of positive change” to attain his administration’s goal of transforming the country into a new Philippines.

“As we recognize that the cornerstones of an effective law enforcement are public trust and community engagement, bring the PNP closer to our communities, foster stronger partnerships for peace and security,” he said. Mr. Marcos said under his watch, there would be “no room for leniency” for police officers who engage in acts that “tarnish the reputation of our police and jeopardize the safety of our people.”

“So to our new officers here, I urge to keep your integrity at all times and remain steadfast in your challenges faced by your institutions,” he said. “So let us work together towards ushering a truly safe, just, and prosperous Philippines for every Filipino.”

Among the newly promoted officers are Lt. Generals Rhodel Sermonia, acting Deputy Chief for Administration; Michael John Dubria, acting Deputy Chief for Operations; Rhoderick Armamento, commander of the Area Police Command - Southern Luzon; and Filmore Escobal, commander of the Area Police Command - Eastern Mindanao.

“Local government units will be provided with P1.008 trillion, equivalent to 17.5 percent of the proposed FY 2024 national budget. This allocation pertains mainly to statutory shares of LGUs from national taxes, such as the National Tax Allotment and the BARMM Annual Block Grant (ABG), among others,” she said.

“This allocation to LGUs excludes the funds for programs under various national government agencies which are intended for implementation across

regions nationwide,” she said.

She said the increase in the FY 2024 NTA shares of LGUs resulted from higher revenue collections in FY 2021 vis-à-vis revenue collections in FY 2020, which can be attributed to the economy’s gradual reopening from the period of lockdowns during the height of the COVID-19 pandemic.

Under Sections 284 and 285 of the Local Government Code of 1991, the 83 provinces were allotted P200.416 billion in the proposed total NTA shares. Meanwhile, the 148 cities and 1,486 municipalities were allocated P201.2 billion and P295.4 billion, respectively, in the proposed total NTA shares. On the other hand, P174.2 billion was earmarked for the 41,953 barangays in the country.

Each LGU is also mandated to appropriate no less than 20 percent of its NTA share for development projects, which is commonly known as the Development Fund.

The 2024 NTA remains consistent with the Local Government Code of 1991 and the Supreme Court ruling on the Mandanas-Garcia Case, which effectively strengthened fiscal decentralization due to the significant increase in the tax base used for the computation of the NTA.

Villar supports more bamboo production for environment, countryside livelihood

SENATOR Cynthia A. Villar yesterday urged the public and all concerned government agencies to continue propagating bamboo.

Villar said bamboo “has the potential of supporting sustainability in economic growth as it grows very fast and can be grown easily in different climate conditions and altitudes and thus, reduces the pressure on trees producing timber for products for wood.”

“After harvesting, bamboo regrows from its own root system and it doesn’t

need to be planted again,” Villar said, noting that bamboo forests play a leading role in global carbon cycles because they act as carbon sinks.

Villar, chairperson of the Senate Committee on Environment and Natural Resources, was the keynote speaker during the Bamboo Month and World Bamboo Day Celebration spearheaded by the Philippine Bamboo Industry Development Council (PBIDC).

She added that planting more bamboo is good for the environment while giving livelihood in the countryside because bamboo can be turned into useful products.

In May 2023, Villar said the PBIDC reported that it is collaborating with the Philippine Textile Research Institute for bamboo for fiber and local governments of Miag-ao in Iloilo and Dapitan City in Zamboanga Del Norte.

The PBIDC is also coordinating with the Department of Human Settlements and Urban Development, which is in charge of the government’s socialized housing program.

Villar said her home city Las Piñas is known for the 19th-century old and world-renowned bamboo organ found in our Saint Joseph Church along Diego Cera Street.

“We are also known as Metro Manila’s Parol Capital where bamboo is the main raw material for their lantern making,” she said.

In July 2005, the Villar Foundation established a “Bambusetum” which boasts 30 varieties of bamboo. A Bambusetum with 28 varieties was also built at the Las Piñas-Parañaque Wetland Park, a Ramsar Wetland of International Importance. She further related Las Pinas has a Bamboo Processing Factory which makes very useful and aestheticallypleasing bamboo steps which their company buys.

Mendoza vows LTO will continue crackdown on vehicle smugglers

THE Land Transportation Office (LTO) on Tuesday vowed to continue efforts to prevent the entry of smuggled vehicles into the country.

LTO chief Vigor Mendoza II said the LTO will strengthen coordination with the Bureau of Customs (BOC), the lead agency in the government’s crackdown against smuggling.

He said the coordination with BOC would pave the way for LTO to ensure that no smuggled vehicles would be registered in any LTO offices across the country.

“We will strengthen our collaboration with BOC to stop vehicle

smuggling not only in the Visayas but in the entire country. I call on our regional directors and district heads to maintain close coordination with BOC in your areas,” he said.

“The LTO will provide all the necessary assistance to the BOC in ensuring that all imported motor vehicles are properly documented,” he added.

The fight against smuggled vehicles also means preventing and eradicating criminal activities, the LTO chief said.

He urged the public to report any information that they may find helpful in preventing the entry of smuggled vehicles.

QUEZON City Mayor Joy Belmonte presented the local government’s plans to continue its efforts to promote healthy food in schools and communities in a virtual forum.

In a presentation, she bared the reconstitution of the Quezon City Nutrition Committee, implementation of the Philippines’ first Healthy Public Food Procurement Policy (HPFPP), enactment of the QC Healthy Diet in Schools initiative in accordance with City Ordinance 2846-2019 and Department of Education Order No. 13, and establishment of vegetable farms in schools through DepEd Memorandum 223.

Belmonte made the presentation at a United Nations Children’s Fund (Unicef) China and Chinese Government’s Healthy Food City Forum held

in Chengdu last week.

“Prioritizing the health and nutrition of our citizens, especially our youth and school children, has led us to implement these evidence-based policies. These efforts are underpinned by political will to innovate and reshape norms, grounded in a solid evidence base, and carried out through transparent and inclusive policy-making,” she told the foreign delegates in her virtual presentation.

The city’s Nutrition Committee is a multi-sectoral body dedicated to addressing nutrition-related challenges and providing strategies for the creation of innovative and inclusive nutrition programs.

HPFPP is the city’s commitment to end spending public funds on un-

healthy food. Meals distributed in cityrun hospitals, institutions, and events are well-balanced, nutritious food like fruits, vegetables, and whole grains, and should comply with the QC Nutrition Standards.

The QC Healthy Diet in Schools initiative prohibits the sale and promotion of unhealthy food in learning institutions.

“We have received numerous commendations from the participants, who said that city governments in China should learn from Quezon City’s example. This is a testament that Quezon City’s initiative toward a healthier and more sustainable city is on the right track,” Climate Change and Environmental Sustainability Department Head Andrea Villaroman said. Rio N. Araja

WEDNESDAY, SEPTEMBER 20, 2023 A3 NEWS mst.daydesk@gmail.com
Belmonte unveils QC government’s health plan in virtual forum
Charles Dantes PISTON PROTEST. Members of the transport group PISTON hold protest actions along EDSA in Caloocan City against continuing oil price increases, the oil deregulation law, and the phase out of public utility vehicles, among others. Manny Palmero FOR SELLING. A worker at a junkyard in Valenzuela City arranges plastic containers to be sundried before being shredded and scrapped for selling. Andrew Rabulan
Quezon City Mayor Joy Belmonte
CALL FOR TAX REFORMS. Civil society groups troop in front of the Department of Foreign Affairs in Pasay City to call on governments to support just, equitable, and progressive international tax reforms through the upcoming UN Tax Convention. Danny Pata

13.2m Filipino families rate themselves poor—survey

MORE Filipinos rated themselves as poor in the second quarter of 2023, the Tugon ng Masa (TNM) survey conducted by OCTA Research and released on Tuesday showed.

Results of the survey, conducted from July 22 to 26, found that around 50 percent or an estimated 13.2 million Filipino families consider themselves poor compared to an estimated 11.3 million families recorded in March 2023.

The estimate is based on the total number of households in the 2020 Census of Population and Housing.

“This is an additional 1.9 million Filipino families who now consider themselves poor or “new poor” compared to the First Quarter TNM Survey conducted last March 2023,” the research firm said in a press release.

The hike in the number of self-rated poor families was mainly due to the significant increase in Vi0sayas (from 37% to 57%) and Mindanao (45% to 59%), OCTA added.

Compared to other major areas, Mindanao has the highest percentage of adult Filipinos who considered their families poor, it said.

Six out of 10 of adult Filipinos also think that the state of poverty in the country has remained unchanged compared to before.

The survey has a ±3% margin of error at a 95% confidence level. A total of 1,200 adult respondents were interviewed for the survey.

IN BRIEF

Pampanga poised to be X’mas capital

THE province of Pampanga, where lantern making is a craft, may soon become the country’s Christmas capital.

This dream of Senior Deputy Speaker Rep. Aurelio Gonzales Jr. became closer to reality late Monday as the House of Representatives approved Bill 6933 on third and final reading.

The bill, authored by Gonzales, representative of Pampanga’s 3rd district, seeks to declare Pampanga as the “Christmas capital of the Philippines in recognition of its grand and famous Christmas traditions and the excellent craftsmanship of its lantern-making artisans who have significantly contributed to the robustness of the local economy and the promotion of the province as a cultural tourism destination.”

The proposed law directs the Department of Tourism “to include and feature” the province as the country’s Christmas capital “in its national and regional promotion programs.” Maricel V. Cruz

Solon wants OFW lounges in airports

A RESOLUTION was filed urging Congress to look into the feasibility of establishing lounges dedicated to overseas Filipino workers (OFWs) in various international airports across the country.

OFW Rep. Marissa Magsino, in filing House Resolution 1305, said her proposal is achievable “through administrative means by collaborating with airport authorities and relevant line departments.”

“This approach typically entails minimal budgetary requirements. What steps have been taken to achieve this? It’s important to note that while legislation remains a possible avenue for this purpose, it is not the preferred option. The preference leans towards administrative action, contingent upon the responsiveness of the concerned authorities to the growing demand for these essential facilities,” Magsino said.

Currently, there are seven operational international airports in the Philippines through which outbound and inbound OFWs may pass. Maricel V. Cruz

Review of power coops sought

HOUSE Deputy Majority Leader Erwin Tulfo and four other lawmakers have filed a resolution urging the House of Representatives to conduct an immediate review and possible revocation of the franchises of the nonperforming electric cooperatives, and the consideration of the entry of new electric cooperatives.

House Resolution No. 1302 was filed by Tulfo, ACT-CIS partylist lawmakers Jocelyn Tulfo and Edvic Yap; Benguet Rep. Eric Yap and Quezon City 2nd district Rep. Ralph Tulfo on Monday due to numerous complaints received by their offices regarding the series of brownouts in different parts of the country served by electric cooperatives.

“Despite complaints about brownouts or power failure, these electric cooperatives continue to render poor services to their respective areas, and the consumers are just trying to endure,” Tulfo said in a statement on Tuesday.

Gov’t to borrow P2.46t or almost half of next year’s national budget

THE P5.768 national government budget for 2024 will be funded by local and foreign borrowings amounting to P2.46 trillion, a legislator said on Tuesday.

Marikina Rep. Stella Quimbo, vice chairman of the House of Representatives committee on appropriations, said the borrowings will constitute 43.32 percent of next year’s national government budget.

The remaining more than 56 percent will come from revenues generated locally by the Customs and Internal Revenue bureaus and other agencies involved in revenue generation.

“From borrowings, it would be P2.46

trillion,” Quimbo said during the plenary deliberations on the proposed national government budget.

She said next year’s spending outlay sets aside resources for programs critical in accelerating the nation’s growth.

The House is set to approve the national budget on final reading before it adjourns on September 30.

The country’s sovereign debt reached P14.24 trillion in July, the Bureau of

Senate committee approves proposal allowing divorce to dissolve marriage

A SENATE panel has approved a proposed bill which allows divorce as a means for the dissolution of marriage.

The measure, which was given the green-light by the Senate Committee on Women, Children, Gender Equality and Family Relations, provides the following grounds for divorce:

* Five years of separation, whether continuous or broken, without a judicial decree of separation,

* The commission of the crime of rape by the respondent-spouse against the petitioner-spouse, whether before or after the celebration of their marriage,

* The grounds for legal separation under the Family Code; provided that physical violence or grossly abusive conduct… need not be repeated; provided further, that, lesbianism and

homosexuality… shall not be a ground, unless either or both spouses commit marital infidelity,

* A final decree of absolute divorce validly obtained in a foreign jurisdiction by any Filipino citizen,

* Irreconcilable marital differences or irreparable breakdown of marriage, despite earnest efforts at reconciliation, and

* A marriage annulment or dissolution, duly authorized by a church or religious entity, or a marriage termination duly authorized by customs and practices traditionally recognized, accepted, and observed by an ICC or IP to which the parties belong.

The Senate committee, headed by Senator Risa Hontiveros, said that to obtain an absolute divorce, a petition must be filed separately or jointly by both spouses.

Treasury said earlier.

The Congressional Policy and Budget Research Department (CPBRD) noted in its report the country’s debt burden is growing faster than the overall budget increase, and that more than 50 percent of the 2024 budget can no longer be allocated for productive expenses.

While the national government’s expenditure program has been steadily going up, the rate of its increase is much slower than the growth of the debt burden since 2021, the CPBRD said.

Since 2016, the Philippines has more than doubled its debt as it sought to finance big-ticket infrastructure projects and fund its pandemic response.

House committee on appropriations

chairperson Ako Bicol Rep. Elizaldy Co said next year’s national expenditure program was crafted to support post-pandemic recovery and shield the economy from external headwinds and inflationary pressures.

“Post-pandemic recovery continues to be budget’s main focus, while aiming towards the promised future of an inclusive and sustainable economy,” Co said in his sponsorship speech of the National Expenditures Program of 2024. Co said the timely passage of the money measure at the House will “allow senators ample time to craft its version of the budget and get a final version signed by President Marcos into law before Christmas Day,” he added.

Task force reports media killings ‘dealt with quickly’

MEDIA-RELATED killings during the administration of President Ferdinand Marcos Jr. have been immediately addressed, the Presidential Task Force on Media Security reported on Tuesday.

“Over all, the reported cases under President Marcos were dealt with quickly,” said task force executive directo Paul Gutierrez said.

“There are warrants, the suspects are in jail, others were being sought, like in the case of Percy Lapid. In the Mindoro case, we personally went to one of the suspects who was in the custody of the NBI. Hearings

on the case are about to begin,” he added. Lapid, a radio broadcaster, was killed in an ambush in Las Piñas City in October 2022.

In May 2023, journalist Cris Bundoquin was shot and killed in Calapan City in Oriental Mindoro. Gutierrez said the suspect behind the shooting involving photojournalist Joshua Abiad in June 2023 has also been arrested.

“As we strive for a safer media community, we must also recognize the risk that journalists face,” Justice Secretary Jesus Crispin Remulla in his message that

was read by Gutierrez.

“The Department of Justice, in partnership with PAO, remains committed to protecting the rights of the journalists. The safety of our media practitioners is paramount,” Remulla added.

For her part, Public Attorney’s Office chief Persida Acosta: “If there is a grudge against our brothers and sisters in the media, please go through the legal process and not through weapons or violence. I hope it’s a legal battle, not weapon against weapon.” Charles Dantes and Rio N. Araja

Senate detains alleged abusive employer for contempt

THE Senate Committee on Justice and Human Rights on Tuesday cited in contempt France Gracia Ruiz, the former employer of the alleged abused household helper Elvie Vergara.

Senator Jinggoy Estrada made the motion during the third marathon hearing of the Senate panel on Vergara’s case, citing inconsistencies in Ruiz’s statements to the panel.

“Our resource person, Mrs. France, have been giving a lot of inconsistent answers to questions. Coming from me, and I believe that this woman, Mrs. France Ruiz is the mastermind of everything -- maltreating, inflicting severe injuries leading to total blindness of Aling Elvie. Therefore, I move that we cite this woman, Mrs. France Garcia-Ruiz, in contempt,” Estrada said.

Senator Ronald Dela Rosa immediately seconded the motion.

In a press briefing after the hearing, panel chair Senator Francis Tolentino said Ruiz will stay inside the Senate detention facility while the panel will be conducting parallel investigations on the case to finalize charges.

“I already signed the commitment order. It is now waiting for the signature of SP [Senate President Juan Miguel Zubiri],” he said.

As agreed during the hearing, Ruiz and the other witnesses will undergo a polygraph test and medical examination.

The hearing was conducted after the reported gun attack against the case’s primary witness, a certain “Dodong” of Paluan, Oriental Mindoro. Macon Ramos-Araneta

NEWS mst.daydesk@gmail.com A4 WEDNESDAY, SEPTEMBER 20, 2023
MEDIA SAFETY REPORT.
Media Security, Public Attorney’s O
a summit
the
a
press toward
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Members of the Presidential Task Force on
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theme ‘promoting
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a safer media community.’ Danny
EIGHT-HOUR FIRE. Fire ghters respond to a re that burned a warehouse in Catmon, Malabon City. Workers try to save some of their merchandise as the re lasted for over eight hours until early Tuesday dawn. Norman Cruz TIMELY AID. Senator Imee Marcos leads the distribution of financial aid in Pateros and Taguig City on Tuesday, Sept. 19, 2023. Lino Santos

Renewed tensions in Europe over Ukrainian grain imports

VIENNA, Austria — A decision by the European Commission to end an import ban on Ukrainian grain in five member states has led to tensions, unilateral embargoes and discontent among farmers.

Ukraine’s pledge to put in place measures to control the export of wheat, maize, rapeseed and sunflower seed to avoid upsetting markets has failed to pacify several of its EU neighbors.

Here is the state of play:

Transit routes and bans

Russia’s invasion of Ukraine closed Black Sea shipping lanes used before the war, resulting in the European Union becoming a major transit route and export destination for Ukrainian grain bound for Africa and the Middle East.

In May 2022, the EU dropped duties in the wake of the Russian invasion to help Kyiv maintain vital revenues.

In May 2022, the EU dropped duties in the wake of the Russian invasion to help Kyiv maintain vital revenues

Faced with a slump in prices on local markets and angry European farmers, Brussels in spring agreed to allow five countries to restrict imports of grain from Ukraine through September.

The measures allowed the products to keep transiting through Bulgaria, Hungary, Poland, Romania and Slovakia, but stopped them from being sold on the local market.

But the agreement expired on Friday and the European Commission refrained from renewing it, citing the disappearance of “market distortions” and improved transport conditions.

Hungary immediately announced it was going to close its border to 24 Ukrainian products, up from four previously.

Poland’s populist right-wing government followed suit and extended an embargo on Ukrainian grain, as the issue is particularly sensitive ahead of next month’s elections.

Slovakia announced it would be banning the import of four commodities, including wheat, until the end of the year.

Romania has said it is prepared to impose a ban for a month, if it is unable to obtain necessary guarantees from Kyiv.

In response, Kyiv on Monday said it had filed lawsuits at the World Trade Organization (WTO) against its three EU neighbors over their bans.

The EU Agricultural Commissioner Janusz Wojciechowski said he was “quite surprised that Ukraine chose this route” given that export volumes have risen sharply in recent months despite the restrictions.

“I’m still hopeful that we will manage to resolve these issues through amicable dialogue,” he said, adding that “any breakdown of unity within the EU” wouldn’t benefit Ukraine.

Bulgaria: the exception

Contrary to its neighbors, Bulgaria

EvEryman

THE story of a community library came to me in late 2022 when my research on climate change was accepted for presentation at an international conference on language, culture, and history under the auspices of Kalinga State University in partnership with the NAKEM Conferences consortium and the University of Hawaii Ilokano Program.

I have not heard of this kind of an initiative of building community libraries in the past.

When I heard from outside sources that 12 community libraries in Ifugao were being built with the support of individuals and local government leaders that believe in providing access to learning resources to young learners, I felt envy for my Kalinga people.

I asked myself: “When are we going to have our own community libraries in Kalinga?”

Each day of my life as a classroom teacher, I am concerned with learning resources and resources for teaching. Each day, I wish there was a dictionary on the shelf and easily accessible to learners when they want to check on the meaning of a word.

decided to end the import ban, citing “solidarity with Ukraine” and the need to “guarantee food security on a global scale”.

The Balkan country stands out because it has many sunflower oil producers who have complained of a serious shortage of seeds and high prices since the embargo was put in place.

While the sunflower producers hailed the move as a “triumph of reason”, Bulgaria’s cereal producers vented their anger by blocking bridges and crossroads with their tractors on Monday.

Sunflower seeds and their oil are core exports for Ukraine, which in 2020/2021 produced 31 percent of all global sunflower oil, according to the United States Department of Agriculture.

Romania: the main export hub

After Moscow withdrew from a grain deal in July that allowed Kyiv to export around 33 million tons of grain across the Black Sea, “solidarity corridors” set up by the EU have played a major role.

“All cereals now pass through the solidarity lanes, which are working better and better thanks to EU money,”

Olia Tayeb Cherif, head of research at the Farm Foundation, a think-tank dedicated to agricultural issues, told AFP.

However, it is difficult to say exactly how much of it gets reshipped, the expert said.

Poland mainly transports cereals by road to the Baltic Sea.

But the largest quantities of Ukrainian grain exports pass through Romania.

Its Black Sea port of Constanta — the largest for cereals in Europe — receives grain from trucks, trains and barges after a journey along the Danube bordering Ukraine to load them onto ships.

In an effort to disrupt shipping lanes on the Danube river, Moscow has ramped up attacks on the Ukrainian river ports of Izmail and Reni. To avert bottlenecks and relieve traffic pressure, Kyiv and Bucharest signed an agreement in August.

The Romanian government aims to have 60 percent of Ukraine’s total cereal exports transit through its territory in the long term.

Prime Minister Marcel Ciolacu on Monday announced the amount of Ukrainian grain passing through the country has been increased to 2.5 million tons per month, as it aims to expand it to four million tons.

Smaller players

In neighboring Bulgaria, the Black Sea ports of Varna and Burgas represent another possible route, despite the Balkan country’s dilapidated infrastructure.

Croatia has also offered to help as its Rijeka port in the north near Italy has been exporting about 100,000 tonnes of Ukrainian corn and wheat since May 2022.

While Russia continues to dominate the grain export market, heavyweight Ukraine is resisting, with production estimated to reach 20.5 million tons in the 2023-24 season.

The figure was 33 million tons in 2021-22 before the Russian invasion, according to Agritel data. AFP

One good dictionary would be more than enough. But there was none.

One good book that is not a textbook would be more than enough. But none either.

It would take the collaboration of two Fulbright awardees to change this story of lack of basic resources in some of the poor public schools of the Cordilleras: Dr. Aurelio

Solver Agcaoili of the University of Hawaii and Dr. Soraya Faculo, at that time the officerin-charge of the Office of the Superintendent of the Division of Schools of Ifugao.

Dr. Agcaoili emailed Dr. Faculo to ask permission to conduct fieldwork among the people of Dalligan, one of the remotest villages of Kiangan, the surrender site of Gen. Tomoyuki Yamashita of the Japanese Imperial Army during the Second World War.

Faculo replied, saying they could meet in her office in Lagawe, the provincial capital.

During that meeting, she mentioned her initiative of putting up 12 community libraries for the entire division of schools.

The libraries would benefit most the basic education learners that needed access to resources from kindergarten to Grade 6.

Agcaoili took the challenge of supporting that initiative with one condition: he would

Protecting our marine environment

dead corals that were previously processed and cleaned before being returned to the seabed,” he said.

This is the distressing precis raised by experts, which coincided with what Philippine Coast Guard spokesperson Commodore Jay Tarriela described as “severe damage” inflicted on the marine environment and coral reef in the seabed of Rozul Reef (also known as Iroquois Reef) and Escoda Shoal. If indeed the area, which contributes between 27 percent and 30 percent of the country’s fish catch, is damaged the sustainability of nearby areas, like the inter-island waters of the Philippines to which the WPS is ecologically and biologically connected, will also suffer.

In a statement, Tarriela said “The surveys in Escoda Shoal revealed visible discoloration of its seabed, strongly indicating that deliberate activities may have been undertaken to modify the natural topography of its underwater terrain.”

Earlier on, BRP Sindangan and

DON’T expect big warships of the United States, Australia or Japan sailing alongside our Navy and Coast Guard vessels in regular patrols in the West Philippine Sea anytime soon.

That’s because the government, particularly the Department of National Defense and the Armed Forces of the Philippines, drawing guidance from no less than the President himself as the architect of foreign policy, must first carefully evaluate the proposals for joint patrols in the disputed sealane.

It’s in the West Philippine Sea where we have our Exclusive Economic Zone, according to the United Nations Convention on the Law of the Sea (UNCLOS).

We cannot be rash or impulsive on an issue that requires careful consideration of its possible implications on our bilateral relations with our close neighbor.

The message delivered by Vice Admiral Carlos Alberto, Commander of the AFP Western Command (WESCOM) in a recent media forum is clear: “We will first examine offers from various countries… Our objective is to establish a rules-based international order in the West Philippine Sea.

“Our consistent complaint is that our neighbor isn’t compliant with international law. So, our engagement with anyone who offers help, or shares our goal to establish this order, is being studied. We’re carefully considering all offers.”

The Navy officer explained that while no decision has been made about joint patrols, the AFP welcomes the support other countries have for our position: “That’s the essential part; their willingness to assist. Whether we accept their assistance remains undetermined, as no guidelines are in place.”

The WESCOM commander clarified he had not received any directive to do a joint patrol with any nation, as patrols currently being done in the West Philippine Sea are unilateral, conducted in collaboration with the Philippine Coast Guard and the Bureau of Fisheries and Aquatic Resources (BFAR), not with foreign countries.

The

BRP CABRA held maritime patrols after 33 and 15 Chinese maritime militia vessels were spotted in Rozul Reef and Escoda Shoal, respectively, from August 9 to September 11.

According to Tarriela, the corals appeared possibly harvested, processed, and returned to the seabed.

“The presence of crushed corals strongly suggests a potential act of dumping, possibly involving the same

Joint WPS patrols

Joint patrols in the West Philippine Sea with allied countries are welcome.

In fact, the recent agreement to elevate bilateral ties to a “strategic partnership” signed by President Marcos Jr. and Australian Prime Minister Anthony Albanese contains this clause: “We will plan bilateral joint patrols in the South China Sea…to support regional peace and stability.”

If indeed, as Tarriela said, the marine ecosystem in the two WPS features appeared lifeless, with minimal to no signs of life, then there is need for the government to gear up and protect the area.

We need to listen to Tarriela who said the continued swarming of Chinese maritime militia vessels for alleged illegal and destructive fishing activities “may have directly caused the degradation and destruction of the marine environment in the WPS features.”

We cannot over-emphasize the importance of protecting and preserving our marine environment, which plays a critical role in sustaining marine life and supporting local communities.

Then we hear the Armed Forces of the Philippines’ Western Command saying there have been cases of massive coral harvesting along Rozul Reef, which is within the country’s exclusive economic zone. Something must be done at full tilt.

operation in early July, which temporarily drove away around 50 Chinese militia vessels engaged in a swarming activity, the Chinese resumed large-scale swarming activities last August.

Although the AFP is not asserting that Chinese vessels are harvesting corals, the Navy officer said there are indications that strongly suggest our next-door neighbor may be involved.

The Chinese vessels in our EEZ range in number from 300 to 400 at any one time, according to Carlos.

If this agreement yields a concrete plan for our Navy and Coast Guard to be joined by Australian naval vessels in joint patrols in the WPS, could this possibly lead to fewer or no more incidents of harassment and intimidation of our naval vessels by the Chinese Coast Guard and Chinese maritime militia?

We cannot predict how Beijing is likely to react to the possibility of joint patrols in the WPS that they also claim as their territory in the so-called 10-dash line outlined in their latest map of the Southeast Asian region.

Perhaps they will think twice about harassing or intimidating joint patrols of US-Australian, Japanese and Philippine vessels in the WPS if and when these come to pass.

What is clear at this point is we should continue to assert our claim over our EEZ in the West Philippine Sea despite incessant Chinese bullying of our naval assets and fishermen.

In the same media forum, Vice Admiral Carlos revealed massive illegal harvesting of corals in the area has taken place based on reports of underwater surveys by Philippine Navy divers.

He said while authorities successfully conducted a maritime law enforcement

Helping build learners

inauguration and opening, and with Kiangan mayor Raldis Andrei A. Bulayungan and Dr. Faculo attending. Today, Dalligan can proudly say they now have their own library with dictionaries, some thesaurus, a globe, and books for children.

I think of this event in Ifugao both as a schoolteacher and as a doctoral student of development education.

I can only imagine the children who, like my own hinterland communities in Kiangan, must walk on trails to get to the government school and there learn the rudiments of reading, writing, and arithmetic.

And learn as well that their Dalligan offers life, but that life extends to other villages, other communities, other peoples, and other towns.

This indicates brazen moves by Beijing to intimidate and harass our naval vessels conducting routine patrols to support defense of our national sovereignty and territorial integrity in the West Philippine Sea.

The Vice Admiral emphasized the challenges of maintaining a constant presence in the area amid adverse weather conditions and resource limitations.

“We’d like to maintain 100 percent (presence), 365 days a year. But because of the weather, limited resources…our troops have to go back to port to refuel, to take some rest,” he told media.

The AFP is well within its mandate in asserting our sovereignty over our EEZ.

The AFP Western Command intends to bolster its presence in the West Philippine Sea, including deploying additional assets and personnel.

After all, only the Philippines has the rightful claim to the resources within our EEZ, and as far as the Western Command is concerned, it is their duty to defend our sovereignty in the area and ensure that resources there are enjoyed by all Filipinos, not by foreigners.

Email: ernhil@yahoo.com

The library has become a sanctuary for learners.

It has opened its doors to learners who need to think of the world beyond Dalligan, beyond Kiangan, and beyond Ifugao.

Working with the village leaders, Agcaoili continues to support the community library by providing the most needed learning resources of students.

My studies in development education have brought me to new ideas about people development and community empowerment. Perhaps this is one way to fill up the gap between resource allocation and the need of learners to be provided not only sufficiently but more.

I asked Dr. Agcaoili what moved him to stand with the Dalligan people.

help put up the community library in Dalligan and will send books from a variety of sources.

The library would be supported by the members of the community, with barangay leaders providing volunteer work in putting the library that would house the resources to be provided by Agcaoili and the University of the Philippines Baguio’s Namnama, a student organization.

In February this year, Dalligan Community Library has seen the light of day with a formal

It is this expansion of their sense of the world that I am thinking about, their acknowledgment and recognition that human imagination is boundless.

At this writing, Dr. Soraya has been reassigned to another division of schools, but the community library is standing still, its doors open to students who wish to explore and discover things beyond what their textbooks are talking about.

He said this: “I have chosen to live with them and understand their life. I might as well do something to pay them forward.”

(The author is a public school teacher in Tabuk, Kalinga, now wrapping up her PhD in Development Education. She has received her master’s in education and is interested in her people’s language and culture and on the issue of sustainability and the indigenous peoples.)

EDITORIAL
ALARMING, to say the least, that fishing banks in the West Philippine Sea will “collapse” and greatly impact the country’s food security.
Published Monday to Sunday by Philippine Manila Standard Publishing Inc. at 6/F Universal Re Building, 106 Paseo de Roxas, corner Perea St., Legaspi Village, Makati City. Telephone numbers 8-5646225 and 8-5646229 (connecting all departments), (Editorial) 832-5554, (Advertising) 832-5550. P.O. Box 2933, Manila Central Post Office, Manila. Website: www.manilastandard.net MEMBER Philippine Press Institute The National Association of Philippine Newspapers PPI can be accessed at: manilastandard.net Former Chief Justice Reynato S. Puno Board Member & Chief Legal Adviser Anita F. Grefal Treasury Manager Baldwin R. Felipe Head—Ad Solutions Edgar M. Valmorida Circulation Manager Emil P. Jurado Chairman Emeritus, Editorial Board ManilaStandard ONLINE Chin Wong Associate Editor Joyce Pangco Pañares Managing Editor Jimbo Owen Gulle News Editor Rolando G. Estabillo Publisher Honor Blanco Cabie Opinion Editor Lino M. Santos Chief Photographer The AFP is well within its mandate in asserting our sovereignty over our EEZ
cannot over-emphasize the importance of protecting and preserving our marine environment
We
Honor Blanco Cabie, Editor mst.daydesk@gmail.com WEDNESDAY, SEPTEMBER 20, 2023 B1 OPINION
library has opened its doors to learners who need to think of the world beyond Dalligan, beyond Kiangan, and beyond Ifugao

Nadal aims to nish tennis career in 2024

BARCELONA—Spanish tennis

star Rafa Nadal reiterated Monday that finishing his career in 2024 remains his goal, while admitting he has taken two operations to try and heal his hip injury.

“I said that possibly 2024 was my last year, I maintain that, but I can not confirm it 100 percent because I do not know,” Nadal told Movistar.

The 37-year-old announced in May that the hip injury he suffered at the Australian Open in January meant he had to step away from the sport to try and come back stronger.

Nadal, a 22-time Grand Slam winner, reiterated on Monday that

he “would like to play again and be competitive again”.

“My hope is not to return to win Roland Garros or win (in) Australia, so that people are not confused, all that is a long way off,” he said.

“I am well aware of the difficulties that I face, one is insurmountable, that is age, and the other are physical problems.

“What makes me hopeful is to play again, to be competitive again.”

Nadal had two surgeries on his hip injury, one of which he announced publicly in June which was set to take around five months to heal. AFP

Gilas adds 5 new players in lineup for Asian Games

GILAS Pilipinas coach Tim Cone announced the replacements to the team’s roster in the Hangzhou Asian Games after organizers denied the inclusion of four players.

The replacements are Chris Ross, Kevin Alas, Arvin Tolentino and CJ Perez, who will replace Terrence Romeo, Calvin Abueva, Mo Tautuaa and Jason Perkins.

As this developed, the Philippine Olympic Committee, headed by Rep. Abraham Tolentino, will make a last-ditch appeal for the inclusion of Romeo and Co.

“So that’s where we stand. We want these four guys on the team. We heard the answer was no. But, it’s not official,” said Cone during a briefing held Tuesday at the Philippine Basketball Association offices in Libis, Quezon City.

The replacements, together with the fifth new player in Marcio Lassiter, have reported for the practices of the Gilas Pilipinas team.

Lassiter’s name is included in the initial list of 60 players and in the second roster of 37 cagers drafted.

Lassiter continued to join practices at the Inspire

Academy in Calamba, Laguna.

And so have Romeo, Abueva, Tautuaa and Perkins even though their inclusion was already denied by Hangzhou organizers.

The replacements for the four have also reported for the scrimmages on Tuesday.

Sixteen players are now practicing on short notice and Cone said he will make up his mind on the team’s composition by Thursday.

“We’ve gone a lot smaller with our lineup, with Arvin filling up the point guard position,” said Cone.

Lassiter, according to Cone, will take the place Roger Pogoy, who won’t be available after he begged off due to serious health reasons.

Samahang Basketbol ng Pilipinas chief Al Panlilio was around to hear out Cone, along with team manager Al Chua, PBA commissioner Willlie Marcial, PBA chairman Ricky Vargas, and vice chairman Bobby Rosales.

ArenaPlus serves fun, entertainment in FIBA World Cup

ARENAPLUS, your 24/7 online sports betting app and the official sportsbook partner of the International Basketball Federation (FIBA), has joined in creating a fun and unforgettable FIBA experience for the Filipino basketball fan as the country hosts the FIBA World Basketball Cup 2023.

As the leading sports betting company in the country, ArenaPlus has devised multiple activities on the ground to add fun and entertainment to this momentous event.

To ensure a fun and “astig” FIBA experience, the brand activated booths in Smart Araneta Coliseum and Mall of Asia (MOA) Arena starting from August 25 to September 10, 2023, serving a variety of entertaining activities and premium prizes that basketball fans could truly enjoy.

The brand also participated in the FIBA Fan Zone stationed in MOA Music Hall, featuring activities, prizes and groovy dance performances by the brand’s girl group “Astig Girls”.

In addition, the said fan zone was visited by the world-renowned NBA legends Pau Gasol, Luis Scola, and Carmelo Antony, creating an unforgettable moment during this event.

The event also provided the perfect platform to introduce the brand’s new-

est and official brand ambassador, NBA superstar Jordan Clarkson, who is representing the country in the tournament.

In addition, the brand is in full support of the country’s national basketball team, GILAS Pilipinas, as it represented the Philippines in the said cup.

Batangas, Imus rout MPBL foes

BATANGAS and Imus trounced also-ran opponents on Monday to rev up their drive toward better placings in the coming playoffs of the OKBetMPBL (Maharlika Pilipinas Basketball League) Fifth Season at the Paco Arena in Manila.

The Batangas City Embassy Chill overpowered Laguna Krah Asia, 9762, to tighten its hold of the second spot in the South division, while the Imus SV Squad routed the Oriental Mindoro Disiplinados, 96-74, in the round-robin elimination phase of the 29-team, 2-division tournament.

The Athletics raised their record to 21-5, increasing their distance from the GenSan Warriors (20-6) and moving closer toward pacesetter Bacoor City Strikers (22-4).

John Ambulodto and Darwin Lunor contributed double-doubles for the Athletics, who never stopped pounding till the final buzzer.

Ambulodto posted 17 points and 13 rebounds, while Lunor tallied 17 points and 10 rebounds as the Athletics battered the Heroes off the boards, 70-38. Jaycee John Asuncion added 12 points and 7 rebounds for Batangas.

Laguna (3-23) got 18 points and 7 rebounds from Jerome Garcia, 12 points and 4 rebounds from Paolo Pontejos, and 10 points, 7 rebounds and 4 assists from Jason Celis.

Recently, ArenaPlus signed a 2-year partnership with the Samahang Basketbol ng Pilipinas and GILAS Pilipinas to reaffirm the brands ongoing commitment and support for sports.

As the official sportsbook partner of FIBA, ArenaPlus is fully committed in making the FIBA World Basketball Cup memorable to every Filipino basketball fan. The brand wholeheartedly supported the success of the said activity, making it enjoyable and truly cherished by Filipinos. ArenaPlus stands firm in its mission to support sports and make them more fun and enjoyable, anytime and anywhere.

ArenaPlus is a sports betting app licensed by Philippine Amusement Gaming Corporation (PAGCOR) that keeps you updated with all the latest scores and results from hundreds and thousands of games worldwide including PBA, STL, PVL, and more. Download ArenaPlus App now Google Play and the App Store.

Original Penguin shifts focus to golf

WITH the golf industry continuing to be a constantly evolving space, Original Penguin shifted its focus to golf apparel with an eye on backing tournaments in all levels in the future.

“We plan on promoting the golf line through special retail setups and partnerships with golfers and tournaments down the line. Although nothing has been set yet, we have been receiving positive feedback from our patrons and new customers discovering golf. We are excited to see how the golf collection and the sport grow in the Philippines,” said Original Penguin CEO Chery Lee when asked of the top clothing line’s involvement in the sport during its launch via a fun 9-hole match dubbed Par-Tee golf event at Power Plant Mall’s North Court at the posh Rockwell Center in Makati Monday.

The mini-golf setup featured nine personality tandems with each pair going head-to-head in various putting obstacles.

Celebrity Sam Godinez-Valenciano

and brother Mikel Godinez topped the event and won P20,000 worth of Original Penguin products plus trophy. Sports anchor Andrei Felix and sports reporter Pauline Verzosa placed second while the duos of director Robbie Dinglasan and RJ Maclang, and content creators Sofia Jahrling and Jeanette Ong tied for third.

Others who took part in the packed gathering were College of Saint Benilde head coach Charles Tiu and wife Sari; news anchor Rizza Diaz and cager Nick Demusis; sportscaster Patricia Bermudez-Hizon and her son, Paul Hizon; celebrities Benjamin Alves and Chelsea Robato; and content creator Stevie Eigenmann and model Gita Gumabao.

While Lee said that Original Penguin collections focus on sports such as golf, tennis and pickleball, they are already planning to have an Original Penguin sports store in the near future.

“The sports store will just carry golf, tennis and pickleball. But that is going to happen

one or two years from now,” said Lee. For more than six decades, Original Penguin Golf by Munsingwear, a division of Perry Ellis International, has been a guiding force for golf masters, leisure enthusiasts and sports aficionados, instilling the spirit of being in the zone and primed for the greens through its latest golf collection.

Bringing youthful exuberance and a defined yet subtle retro touch to the American classics, the collection breathes enthusiasm into pro golfers and hobbyists alike with designs taken from the brand’s 70s and 80s archives. These have been re-worked with modern fabrications for a more comfortable fith that complements the needs of the modern sportsman, including asome of the re-interpreted styles seen on Aussie ace and chief endorser Cameron Smith, the 150th Open champion, further underscoring the collection’s testament to golfing excellence.

Not to be outdone, Imus also pounded Mindoro off the boards, 47-31, en route to a 14-12 card that secured the 7th spot in the 8 teams headed to the South playoffs.

Homegrown Junjie Hallare led Imus with 20 points plus 6 rebounds, Megan Galang with 16 points, Nino Canaleta with 15 and Joseph Penaredondo with 10.

Mindoro skidded to 4-22 despite the near triple-double effort of Paolo Hubalde (20 points, 10 rebounds, 9 assists) and the 15-point output of homegrown Rodel Vaygan.

Hubalde also joined the MPBL 1,000-point club and was rewarded by Commissioner Kenneth Duremdes with the ball used to score the clinching points.

Earlier, the Sarangani Marlins thwarted the Bicol Volcanoes, 73-65, to keep their faint hopes of advancing to the playoffs.

SPORTS
Participants in the 9-hole fun match Par-Tee golf event are shown after the launch of Original Penguin’s latest golf collection at Power Plant Mall last Monday. They are (standing, from left) Paul Hizon, Patricia Bermudez Hizon, Robbie Dinglasan, Sam Godinez Valenciano, Jeanette Ong, So a Jahrling, Anthem Group chairman Ericson Lee, Gita Gumabao, Chelsea Robato, Ben Alves, Pauline Verzosa, Andrei Felix, Rizza Diaz, Nick Demusis, and Sari and Charles Tiu; (seated, from left) Cheenie Buenvenida, Mikel Godinez, Anthem Group CEO Cheryl Lao Lee and Stevie Eigenmann. As the leading sports betting company in the country, ArenaPlus has devised multiple activities on the ground to add fun and entertainment to this momentous event.
AFP B3 WEDNESDAY, SEPTEMBER 20, 2023
Tennis fans pose with a cutout of Rafael Nadal during the US Open tennis tournament in New York.

Gov’t asks miners to build 3 nickel processing plants

Environment Undersecretary for in-

tegrated environmental science Carlos Primo David said the government would help the private sector carry out the projects by providing the necessary support.

“The goal is to supply the downstream industry. I’m not sure if we can support the EV [electric vehicle] production phase [for EV batteries], but we have been benchmarking with Indonesia. While we are still trying to catch up with their HPAL [high-pressure acid leaching] technology, they have already stepped up to the EV platform,” David said at the opening of the 2023 Mining Conference at Edsa Shangri La Manila in Mandaluyong City.

David said Indonesia has been using laterite ores to produce EV batteries―a game changing process that the Philippines should also develop to become a viable player in the EV space.

He noted the Philippines’ capacity to support EV battery production with the abundance of critical metals in the country. It has the second biggest copper deposits and the third largest nickel deposits, globally, he said.

Nickel Asia Corp. operates two nickel-processing facilities in the Philippines, but the DENR said the additional three facilities would fast-track local initiatives to create the ecosystem for downstream processing.

Meanwhile, the Department of Envi-

ronment and Natural Resources wants to augment its budget for governmentlead exploration. It said the current P60-million budget spread out to 16 regions is not enough to finance extensive exploration.

“It’s like a shotgun exploration.

What we want to do is to focus on certain areas. Hopefully, when we do the initial exploration, there is enough information for the private sector to get interested and continue the exploration,” David said.

He said reviving the government-led exploration is a critical step to get mining companies interested and continue the exploration on their own.

David said the exploration targets critical mineral deposits such as nickel and chromium. He said the government, through the Mines and Geosciences Bureau (MGB), would also follow up on previously explored areas that were eventually abandoned or discontinued.

The DENR also plans to issue either a department administrative order or a memorandum circular to declare a mining area as mineral reservation area to open new revenue stream for the government through profits earned from mining operations, he said.

“Whether it is government-owned or in partnership with a mining company, the government will have a share from the profits earned,” David said.

INBRIEF

PH stocks fall to one-year low

AIRASIA

to double number of planes

LEAP-1A engine operation provides a crucial catalyst for AirAsia to reinstate its full fleet across the group, it said.

This support is crucial to AirAsia Philippines as the airline plans to double its fleet count in 2024 to support its planned expansion to 45 domestic and international routes.

“The solid backing from CFM International will help us fast-track our recovery plan and expansion next year. We expect that this will also allow us to better operate our existing aircraft and the additional A321neo and A330 to service our existing and new markets here in the country and in ASEAN giving our guests a better alternative and the best value for money, whilst maintaining our worldclass service,” said AirAsia Philippines head of communications and public affairs Steve Dailisan. Capital A looks forward to capitalizing on this renewed partnership, as the airline reinstates its 204 fleet and expands to above 300 aircraft in the next five years. Darwin G. Amojelar and Joel E. Zurbano

Cebu Pacific joins coastal cleanup

CEBU Pacific reaffirmed its commitment to environmental conservation by joining the 37th International Coastal Cleanup (ICC) on Sept. 16, 2023.

The ICC, organized by the nonprofit organization Ocean Conservancy, is the world’s largest volunteer effort for ocean’s health.

The Department of Environment and Natural Resources (DENR) said 35,000 Filipinos came together to clean up coastal areas across the country this year. Cebu Pacific contributed significantly to this effort by mobilizing a team of volunteers who worked with government agencies, private sector entities, academe and civil society groups to collect and document waste at the Manila Baywalk Dolomite Beach. “At Cebu Pacific, we go the extra mile― not just in the services we provide, but also in the initiatives we support. Our participation in the International Coastal Cleanup shows our enduring commitment to foster a culture of volunteerism among our employees and support larger efforts towards a cleaner and healthier environment,” said Cebu Pacific chief human resources officer Felix Lopez.

ICTSI app provides real-time visibility

INTERNATIONAL Container Terminal Services Inc. (ICTSI) said its app can help port users and businesses gain a competitive edge by providing real-time cargo visibility. The ICTSI App is a secure operative tool that enables port users and cargo owners to monitor the status of their shipments that are loaded and offloaded from a vessel, and those that are hauled in or out of the port. Launched in 2022, the app lets users track their cargo at the Manila International Container Terminal and NorthPort—both in the Port of Manila, Subic Bay International Terminals in Zambales, Laguna Gateway Inland

Container Terminal in Calamba and Mindanao Container Terminal in Cagayan de Oro. The ICTSI App has close to 29,000 users and will soon be available for customers of Adriatic Gate Container Terminal in Croatia, South Pacific International Container Terminal and Motukea International Terminal in Papua New Guinea, Onne Multipurpose Terminal in Nigeria, and Matadi Gateway Terminal in D.R. Congo. “We understand the challenge businesses face when it comes to managing their shipments effectively. Our response is to develop an app that provides our clients with real-time data that could help them improve their logistics planning. By being able to track their shipments, our customers can generate data-driven insights to streamline their operations and lower their logistics costs,”said ICTSI executive vice president Christian Gonzalez.

Harnessing the Power of Nature: EDC’s Integrated Report 2022 Showcases a Regenerative Energy Transformation

THE Energy Development Corporation (EDC), the leading 100% renewable energy producer in the Philippines, has unveiled its highly anticipated Integrated Report 2022, showcasing its commitment to forge collaborative pathways for a decarbonized and regenerative future.

With insightful messages from Chairman Federico R. Lopez and former President Richard B. Tantoco, the report highlighted the company’s achievements, its holistic approach to business, and its role in the global shift towards clean energy.

In his message, Chairman Federico R. Lopez acknowledged the collective efforts of diverse sectors working towards the shared goal of reducing carbon emissions to zero by 2050.

He emphasized the urgency of completing three crucial phases on the path to Net Zero: REDUCE Greenhouse Gas (GHG) emissions of carbon dioxide, methane, nitrous oxides and fluorinated gases, ELIMINATE all emissions of GHGs, and REDUCE the concentration of greenhouse gases in the atmosphere

Lopez stressed that failure to achieve these milestones within the next 27 years may result in “irreversible tipping points with devastating consequences,” as already witnessed in current news reports.

On the other hand, Richard B. Tantoco, former President and a current member of EDC’s Board of Directors highlighted EDC’s exceptional performance in surpassing generation and attributable recurring net income targets for the first time in four years, signaling a resurgence of growth.

With a focus on safety practices, management, and financial targets, EDC’s achievements include surpassing its RNIA (Recurring

EDC’s Geo 24/7 supplies a reliable source of pure renewable energy from beneath the earth to power our country’s growing economy without harming the environment.

Net Income Attributable) target by 28.7%, amounting

to ₱11.2 billion in 2022. Additionally, the company embarked on several renewable energy projects representing an investment of ₱17.35 billion, positioning EDC for a record-breaking year ahead.

The Integrated Report provided an in-depth analysis of EDC’s environmental, financial, social, and governance performance throughout 2022. Aligned with international frameworks such as the Global Reporting Initiative (GRI) and the Task Force for Climate-related Financial Disclosures (TCFD), the report demonstrates EDC’s commitment to creating long-term value for stakeholders.

EDC’s adoption of the Integrated Report Framework and the TCFD Framework ensures transparency, responsible governance, and a holistic approach to measuring and disclosing climate-related risks and opportunities.

EDC’s business model centers around the harnessing of clean, natural resources, primarily through its geothermal energy portfolio spread across the country, as well as the largest wind power farm in the Philippines combined with solar power farms in Ilocos Norte, and the FG Hydropower plant in Nueva Ecija.

Known for its Geo 24/7 baseload renewable energy that it has been harnessing for over 40 years, EDC continually improves services, reduces outages, and increases power generation from purely renewable sources. The company’s Agile approach enables prompt decision-making and effective action, even in the face of natural disasters and unforeseen challenges.

In line with its commitment to stakeholder engagement, EDC operates based on the stakeholder pentad framework, focusing on customers, co-creators (employees and vendors), the Earth, communities, and investors.

By meeting its customers’ energy needs, investing in employee well-being, caring for the environment, supporting local communities, and fostering trust with investors, EDC drives a regenerative revolution that balances economic prosperity with environmental sustainability, thereby creating exponential good for generations to come.

LOCAL stocks plummeted to a one-year low Tuesday amid growing concerns over policy decisions by major central banks later this week. The Philippine Stock Exchange index shed 76.60 points, or 1.25 percent, to close at 6,046.97, while the broader all-shares index dropped 34.94 points, or 1.06 percent, to settle at 3,264.30. China Bank Capital managing director Juan Paolo Colet said investors were worried that rising oil prices and other inflationary pressures would force the Bangko Sentral ng Pilipinas (BSP) to keep its policy rates at elevated level for a longer period of time. “Both central banks [BSP and US Federal Reserve] are widely expected to hold rates steady during their meetings this week, but growing uncertainty about the path of interest rates over the next several months has soured investor sentiment on the local equities,” Colet said. Meanwhile, the peso slightly recovered to 56.76 against the US dollar Tuesday from 56.87 Monday, data from the Bankers Association of the Philippines showed. Jenniffer B. Austria AirAsia
Philippines said Tuesday it plans to double its number of aircraft next year with the renewal of the agreement between parent firm Capital A and longtime partner and engine provider CFM International. CFM’s focus on improving fleet stability on site and 24/7 virtual monitoring of AirAsia’s
THE government on Tuesday asked miners to help the government establish three new nickel processing facilities in mineral-rich areas of Zambales, CARAGA region and Palawan.
BUSINESS Roderick T. dela Cruz Editor Alena Mae S. Flores Assistant Editor business@manilastandard.net extrastory2000@gmail.com B4 WEDNESDAY, SEPTEMBER 20, 2023
Regeneration at EDC includes paving the way for the youth in its areas of operation to shine and fulfill their dreams for their families through the SIKAT education program.
STP PROJECT. Manila Water Company Inc. celebrates its partnership with the local government of Antipolo City, along with the Department of Natural Resources, with landmark Hinulugang Taktak sewerage treatment plant project, at the Hinulugang Taktak Nature & Adventure Park. Attending the event are (from left) Manila Water project management group adviser Angel Santiago Gonzalez, Metropolitan Waterworks Sewerage System board trustee Merly Cruz, MWSS board chair Elpidio Vega, MWSS administrator Leonor Cleofas, Antipolo City Mayor Casimiro Ynares III, Manila Water chief regulatory officer Donato Almeda, Rizal Governor Nina Ricci Ynares, Manila Water president and CEO J.V. Emmanuel de Dios, Rizal Vice Governor Reynaldo San Juan, Manila Water chief regulator Patrick Lester Ty and Antipolo City councilor Michael Leyva.

Republic of the Philippines

Department of Environment and Natural Resource Visayas Avenue, Diliman, 1100 Quezon City

Tel. Nos. (632) 8929-6626 to 29; (632) 8929-6633; to 35

Email: web@denr.gov.ph Website: www.denr.gov.ph

DENR Administrative Order No. 2023-09

SUBJECT : GUIDELINES IN THE CONDUCT OF INVENTORY AND ASSESSMENT OF GRADUATED NATIONAL GREENING PROGRAM (NGP) PLANTATIONS BY THIRD-PARTY EVALUATORS

Pursuant to Executive Order (E.O.) No. 192, Series of 1987 or the Reorganization Act of the DENR”, Presidential Decree No. 705, as amended, otherwise known as the “Revised Forestry Code of the Philippines”, Executive Order (E.O.) No. 26, Series of 2011, entitled “Declaring an Interdepartmental Convergence Initiative for the National Greening Program,” E.O. No. 193, Series of 2015, entitled, “Expanding the Coverage of the National Greening Program’’; and Republic Act No. 9184 otherwise known as the Government Procurement Reform Act, the guidelines governing the conduct of inventory and assessment of Graduated National Greening Program (NGP) Plantations by a third-party evaluator are as follows:

SECTION 1. Basic Policy. It is the policy of the State to protect and advance a balanced and healthy ecology in accordance with the rhythm and harmony of nature.

SECTION 2. Scope. This Order shall cover the conduct of inventory and assessment of graduated NGP plantation sites funded under the General Appropriations Act, that were reported to have been physically completed.

SECTION 3. Objectives. The general objective of this Order is to determine the performance of NGP. Specifically, to:

3.1 determine the current stocking density under NGP graduated plantations as well as existing trees, saplings, and at least 1-meter regenerants;

3.2. identify the initial impact on the socio-economic condition of People’s Organization (POs); their perception of the effect of NGP on their environment; their impression of the implementation of NGP; and

3.3. draw lessons, identify gaps, and recommendations for policy enhancement and improved implementation strategies.

SECTION 4. Definition of Terms. For purposes of this Order, the following terms are to be understood and interpreted as follows:

4.1. Graduated NGP Plantations - refers to at least three (3) years old project sites established, and physically completed under the NGP and ENGP as reported by the DENR field offices;

4.2. Third-Party Evaluator - any juridical person, which in the context and scope of this Order includes, corporations, consultancy firms, associations, and State Universities and Colleges with technical capability and engaged in environment or forestry advocacy, as registered in any appropriate government institutions; and

4.3. Key Informant - stakeholders that are in situ and direct beneficiaries of NGP.

SECTION 5. Qualifications of Third-Party Evaluators. Qualified thirdparty evaluators shall include, but not limited to, associations, corporations, consulting firms, non-government organizations, or civil society organizations with technical capabilities and engagement in environment or forestry advocacy, as well as State and Private Universities and Colleges. Provided that, partners/ contractors/organizations shall only be allowed to act as third-party evaluators of sites that they did not establish. Interested third-party evaluators must possess the minimum requirements set forth by Republic Act (RA) No. 9184 in rendering the services needed, including expertise in forest inventory, project evaluation and assessment, socio-economic evaluation, and Geographic Information System (GIS).

Aside from the minimum requirements set forth under RA No. 9184 for procurement of services, the third-party evaluator must meet the minimum qualifications as provided in the Terms of Reference (TOR) to be formulated by Forest Management Bureau (FMB). Moreover, the third-party evaluators must have the expertise and/or have undertaken similar projects related to the following for the past ten (10) years:

5.1. Project implementation, management, and supervision of ENR projects;

5.2. Forest inventory, surveys, and/or assessment of reforestation/ afforestation sites, including GIS operations; and

5.3. Socio-economic surveys and impact assessment studies of community-based management programs.

The Third-party has no record of past contract engagements with DENR that were not completed and outputs not delivered.

SECTION 6. Responsibilities of the third-party evaluator. The following activities shall be conducted by the third-party evaluators:

6.1. Conduct of field inventory and assessment of graduated NGP Plantations

6.1.1. Carry out the inventory and fill out the necessary information (diameter, height among others) using the data capture and observation forms.

6.1.2. Take geotagged photos and submit photo layouts for each site assessed. Include the geotagged photo layout as part of the summary results.

6.1.3. Integrate, manage, organize, and submit data of all sample plots of the sites inventoried in accordance with the TOR.

6.1.4. Submit final assessment report in accordance with the TOR.

6.2. Conduct of Key Informant Interview (KII). The key informant interview shall be conducted for in situ contractors or partners that are directly benefiting and has the immediate stake in the NGP areas following the prescribed template to be developed by FMB.

A specific procedure for the conduct of the activities in this section can be referred to in Annex A.

SECTION 7. Mode of Engagement. The DENR through its Regional Offices shall engage third-party evaluators pursuant to Republic Act No. 9184. The Regional Offices may delegate the procurement of third-party evaluators to the Provincial Environment and Natural Resources Offices (PENROs) pursuant to the provisions of the Manual of Authorities on Administrative Matters (DAO No. 2014-03). A template for the contract and the terms of reference (TOR) for the procurement process shall be provided by the FMB.

The third-party evaluator shall conduct field inventory of sample sites, conduct key-informant interviews and gather key lessons related to the graduated NGP plantations.

SECTION 8. Participation and Support of DENR in the conduct of the third-party evaluation. The participation and support assistance to be extended by DENR personnel shall be limited to:

8.1. Provision of guidance and assistance on the provision of documents, available digital NGP data, and shapefiles related to the said activity;

8.2. Pre-identification of PO respondents and coordination for the conduct of the KII;

8.3. Random monitoring of activities of the third-party evaluators;

8.4. Conduct drone shoots for the sample sites and plots and generate the corresponding map. These generated drone-surveyed maps shall be used for comparison with the satellite images for analysis being conducted by the DENR Geospatial Database Office (GDO); and

8.5. Conduct orientation or levelling-off workshop for the third-party evaluators on the procedure and reporting requirements.

However, no personnel of the Department, whether permanent or contract of service, shall participate in the actual activities as third-party evaluators.

SECTION 9. Funding and Contract Cost. The cost for the conduct of the activity shall be recommended by the Director of FMB and approved by the Supervising Undersecretary and shall be included in the Work and Financial Plan. It shall cover all activities provided for in Section 6 of this Order including incidental expenses.

SECTION 10. Monitoring, Evaluation, Reporting, Supervision and Acceptance. The activity shall be monitored and supervised by the DENR and its concerned Offices. Consolidated monthly progress reports, maps of dronesurveyed sites with plots, as well as final reports shall be submitted to the Office of the Undersecretary for Policy, Planning and International Affairs (OUPPIA), copy furnished the FMB, DENR-GDO, and the Financial and Management Service (FMS). Subsequently, the FMB shall furnish a copy of the submitted final reports to Ecosystems Research and Development Bureau (ERDB), Biodiversity Management Bureau (BMB), and the Policy and Planning Service (PPS).

The final reports of the third-party evaluators as accepted by the authorized official shall be used as basis of the Accountant in the updating and reclassifying the records in the book of accounts from Construction-In- Progress - Land Improvements (CIP-LI) to Land Improvements - Reforestation Projects (LI-RP).”

10.1. DENR Field Offices The following shall be the roles of the DENR Offices in relation to the third-party evaluation:

10.1.1. DENR Regional Offices. The DENR Regional Offices shall monitor the progress of activity and consolidate the monthly progress reports. The REDs shall create a Regional Review Committee (RRC) to review the deliverables and/ or final report of the third-party evaluators.

The Review Committee shall be chaired by the Assistant Regional Director (ARD) for Management Service, vice-chaired by the ARD for Technical Services, and its members shall be composed of the Chiefs, or their duly designated representatives, of the Conservation Development Division (CDD), Planning and Management Division (PMD), Accounting Division, and the Regional NGP Focal/Coordinator. Provincial Sub-committees shall also be created for each province, which shall be composed of the PENRO NGP Focal/Coordinator, PENRO Planning Officer and PENRO Accountant (or their duly designated representatives), and the CENRO NGP Focal/Coordinator within each PENRO’s jurisdiction along with one technical staff. Protected Area Superintendent (PASu) may also be included as a member of the Provincial Subcommittee for provinces that implemented NGP in protected areas (PA). The Provincial Sub-committees shall be part of the Regional Review Committee.

10.1.1.a. Roles of the Regional Review Committee

i. Provide technical and overall guidance to the field offices;

ii. In coordination with the field offices, monitor the progress of execution of activities of the Third-Party as well as the parallel support activities of the Region and field offices;

iii. Designate one of the RRC members from the Regional Office to be the head of Provincial Subcommittee;

iv. May delegate the review of the first and second deliverables to the concerned Provincial Subcommittee; v. Review the final report of the Third Party to be endorsed to the Regional Executive Director (RED) or PENRO, whichever is applicable; and vi. Endorse and recommend for payment the reviewed final report

(for the last billing) to the RED or PENRO.

10.1.1.b. Regional NGP Office/Unit/Operation Center

i. Conduct levelling-off and orientation workshop with the Third-party evaluator for those contracted by the Region;

ii. Provide the accomplishment, contract database and shapefiles from the PENROs and CENROs that will be subjected to inventory;

iii. Consolidate and prepare the monthly progress report;

iv. Consolidate the deliverables and reports of the Third Party, dronesurvey shots and maps of the PENROs/CENROs, and come-up with a draft regional consolidated report;

v. Consolidate the final report of the Third Party Evaluator and keep the hard-copy and digital copies;

vi. Create a google drive to store the digital copies of the deliverable and reports to be shared or can be accessed by FMB NGPCO and other oversight/concerned offices;

vii. Conduct prior review of the deliverables and reports that were contracted by Regional Office; viii. Facilitate the provision/generation of NGP data/reports with the PENRO and CENROs to be used by the Third Party;

ix. Arrange the venue, logistics and do the preparations for the meetings of the Regional Committee;

x. Serve as Secretariat during the meetings and workshop to be conducted with the Regional Assessment Committee; and

xi. Draft Special Order for the Creation of the Committee.

10.1.1.c. Regional Finance Division

i. Review and consolidate the regional report of the result of the updating and reclassification of the status of the records of the inventoried NGP graduated sites;

ii. Submit the consolidated regional status of the updated and reclassified records of the NGP Graduated sites from the book of accounts; and

iii. Prepare and submit the list and status of NGP graduated sites endorsed for recognition of impairment loss as well as the list of same subjected to derecognition due to force majeure to the DENR Financial and Management Service (FMS).

10.1.2. PENR and CENR Offices

10.1.2.a. PENRO Technical Service Division (TSD) and CENRO Technical Service Section (TSS)

i. Conduct a leveling-off and orientation workshop with the Third-party evaluator for those contracted by the PENRO;

ii. Provide the accomplishments, contract database, and shapefiles that will be subjected to inventory;

iii. Take drone shots on the sample sites and plots, and come up with drone-surveyed maps which include the geotagged photos and google map snaps to be included in the individual contract report;

iv. Pre-identification of PO respondents and coordination for the conduct of the KII;

v. Keep the hard-copy and digital copies of the deliverables and reports of the Third Party Evaluator;

vi. Jointly, with the Provincial Subcommittee, conduct review of the deliverables and reports of the Third Party Evaluator for those contracted by the PENRO;

vii. Pre-identify the in-situ POs to be shared to the Third Party Evaluator;

viii. Supervise the progress and randomly monitor or observe the conduct inventory and interviews with the POs of the Third Party Evaluator within their jurisdiction regardless of the procuring/contracting entity and shall ensure that all graduated sites to be subjected to the site inventory and assessment are covered by the third-party evaluators;

ix. Prepare the monthly progress reports; and

x. Do the preparations and provide administrative and logistical support in the conduct of meetings.

10.1.2.b. PENRO Administrative and Finance Section

i. Review the list and result of the site inventory and check if such are recorded in the book of accounts;

ii. Reclassify and update the status of the sites in the book of accounts from Construction-in-Progress – Land Improvements (CIP-LI) to Land Improvement – Reforestation Projects (LI-RP);

iii. Based on records, identify sites that has been endorsed for recognition of impairment loss as well as those endorsed for derecognition process; and

iv. Submit provincial consolidated report of the result of the updating of the records of the inventoried NGP graduated sites to the Regional Finance Division.

10.2. DENR Central Office and Bureaus

10.2.1. DENR Policy and Planning Service (PPS), Biodiversity Management Bureau (BMB), Ecosystems Research and Development Bureau (ERDB), and DENR Geospatial Database Office (GDO)

a. Do a parallel review on the submitted deliverables and final reports to be endorsed to FMB while maps will be reviewed by the GDO for the purposes stated in Section 8.4;

b. Jointly with FMB, provide technical guidance in the review of deliverables and reports to the Field Offices;

c. Participate in the meeting and workshops to be arranged or called by FMB and DENR Central Office; and

d. Participate in the spot monitoring and review of FMB in the region or field offices.

10.2.2. Forest Management Bureau (FMB)

a. Conduct blended National orientation/leveling-off Workshop and meetings with the DENR Regions and Field Offices;

b. Provide technical guidance to the RRC in the methodology and review of reports;

c. Attend to immediate queries of the DENR Field Offices;

d. Conduct spot review of the deliverables and reports endorsed by the Region and may participate in the review of outputs of the third-party during the review meeting of the RRC as a form of guidance to the field offices;

e. Monitor the progress of activity through the Regional Offices; and

f. Consolidate the final reports as endorsed by the Region and come-up with a National Consolidated Report.

10.2.3. Financial and Management Service (FMS)

a. Review and analyze the list and result of the site inventory and assessment to be submitted by the Regional Finance Division;

b. Consolidate the national status of recording of NGP Graduated Sites to the book of Accounts; and

c. Provide feedback to the Commission on Audit (COA) regarding the status of the record to the book of accounts and status of those subjected to recognition of impairment loss and derecognition due to force majeure.

10.3. Review and Acceptance of Deliverables and Final Report The RRC shall review the final report of the Third-Party Evaluators. If found in order, the Committee Chair shall endorse the same to the contracting party for acceptance, see Annex B.

If the contracting party is the Regional Office, the RED shall issue the acceptance certificate for the payment of billing upon endorsement by the RRC. If the contracting party is the PENRO, the PENR Officer shall issue the certificate for the payment upon the endorsement of the concerned provincial sub-committees.

The DENR Regional Offices shall consolidate and endorse all accepted final reports to the Office of the Undersecretary for Policy, Planning, and International Affairs copy furnished the FMB for consolidation of the national result of the activity.

SECTION 11. Separability Clause. If any provision of Order shall be held invalid or unconstitutional, the other portions or provisions hereof which are not affected shall continue in full force and effect.

SECTION 12. Repealing Clause. All Orders and other similar issuances inconsistent herewith are hereby revoked, amended, or modified accordingly

SECTION 13. Effectivity Clause. This Order shall take effect fifteen (15) days after its publication in a newspaper of general circulation and upon acknowledgment of the receipt of the copy thereof by the Office of the National Administrative Register (ONAR). ANNEX A: Specific Procedure for the Conduct of Sampling, Inventory and Key

Process Flow of Procurement, Output Review and Acceptance

I. RATIONALE

The issuance of Executive Order (EO) No. 26 in 2011 mandated the Department of Environment and Natural Resources (DENR) to spearhead

(LI). There also have been issues on the requests for recognition of impairment loss, derecognition, delisting, and filing of relief of accountability in relation to the project sites damaged by force majeure (e.g., typhoons, landslides, etc.).

In line with this, the Department crafted this manual in order to provide the standard procedures on the inventory, assessment, and reconciliation of records of graduated NGP plantations which shall be used by the third-party evaluators that will be engaged by the DENR Regional or PENR Offices.

II. OBJECTIVES

The general objective in conducting this activity is to determine the initial impact of NGP. Specifically to:

1. determine the current stocking density under NGP graduated plantations as well as existing trees, saplings, and at least 1-meter high regenerants;

2. identify the initial impact on the socio-economic condition of the POs; their perception of the effect of NGP on their environment; their impression of the implementation of NGP; and 3. draw lessons, identify gaps, and recommendations for policy enhancement and improved implementation strategies.

III. SCOPE AND COVERAGE

This manual shall cover the conduct of inventory and assessment of graduated NGP plantation sites funded under the General Appropriations Act, that were reported to have been physically completed.

IV. MATERIALS/EQUIPMENT/REFERENCE

In general, below are the materials, equipment, and tools needed for the conduct of the activities stipulated in this

government

2. Key Informant Interview ● Interview with the key PO Chair and its members

copy of geotagged photos, all encoded and analyzed data, including scanned copies of filled-up data capture forms, results on the contracted area out of the inventoried the sampled plots in MS Word files and KII encoded data in MS Excel.

● Pencil filled-up KII results (hard copy)

● Encoded data of key informant interview of in-situ POs and local beneficiaries

● Perceived initial outcome of socioeconomic and natural/ environmental capital out of NGP Implementation, lessons etc.

VII SPECIFIC METHODOLOGY

PLANTATION/FOREST DEVELOPMENT INVENTORY AND ASSESSMENT

The conduct of a field inventory and assessment of graduated NGP plantations aims to determine the current stocking of the planted sites and to identify other sites that have already been damaged by natural and other occurrences and therefore can be considered to be delisted or derecognized.

A. SAMPLE SIZE DETERMINATION

Based on contract, all graduated NGP plantations shall be validated through the conduct of inventory.

For contracted areas less than 1 ha, 100% inventory shall be undertaken. For example, if the contracted area to be inventoried is 0.89 hectares, then the sampling size shall also be equal to 0.89 hectares.

For contracted areas equal to or greater than 1 ha to represent the whole area contracted, the number of sample plots for these areas can be computed using the formula below: Number of sample plots = 1 + ( (0.10) x (a-1) )

Where: 1 ha being the minimum area to be validated 0.10 or the (10%) of the area upon deducting 1 ha a is the NGP contracted area

If the contracted area is 80 hectares, which falls within the range of 1 hectare and above, the number

CYAN MAGENTA YELLOW BLACK Manila Standard TODAY CYAN MAGENTA YELLOW BLACK
ANNEX
ANNEX
Informant Interview
B.
A Specific Procedure for Sampling, Inventory, and Key Informant Interview
the implementation of the National Greening Program (NGP) in partnership with other national government agencies, academe, civil society organizations, and other stakeholders. The NGP aims to contribute to addressing national concerns about poverty reduction, food security, environmental stability, biodiversity conservation, and climate change mitigation and adaptation The program targeted the rehabilitation of 1.5 million hectares of degraded forest lands from 2011 to 2016. By the end of 2016, a total of 1.6 million hectares had been planted. This prompted the government to issue EO No. 193 expanding the coverage of the NGP to cover all remaining unproductive, denuded, and degraded forests, with its period of implementation also extended from CY 2016 to CY 2028. Through the years, the Program has established these sites through partnerships with different stakeholders including Local Government Units (LGUs), other government agencies, the academe, different People’s Organizations (POs), families, and the private sector. However, aside from ensuring the production of planting materials, establishing sites, and maintenance and protection activities, the DENR is also responsible for the proper recording of these project sites in the Book of Accounts as the Program is funded by the government and the Filipino people, and the sites are considered as
assets. It has been made known through several correspondences and coordination meetings between the DENR Central and Field Offices, and the Forest Management Bureau (FMB) that some of our field offices are having difficulties in properly recording the project sites in the Book of Accounts, from Construction in Progress (CIP) to Land Improvements
1. GPS 2. Drone 3. Smartphone 4. Android Geocam 5. Diameter tape 6. Meter Tape 7. Haga Altimeter, Rangefinder or Five-meter Pole with 1-meter mark 8. Pencil/Pen 9. Clipboard or writing surface for the Inventory (Using the Data Capture Form) 10. Interview Forms/Questionnaire 11. Data Capture and Observation Form 12. Computer/Laptop 13. GIS Software 14. Database by year and shapefiles of graduated NGP plantations or any other applicable reforestation plantations/projects In addition, for the safety of the users of this Manual, the following are also encouraged: 1. First Aid Kit 2. Head lamp 3. Camping Tent 4. Outdoor Sleeping Bag 5. Raincoat Additional tools and equipment may be needed depending on the conditions or situations in the site. VI. GENERAL METHODOLOGY AND EXPECTED OUTPUT Listed below are the general methodology and expected output per major activities/ module. Specific objectives, detailed methodology, and parameters of analysis vis-à-vis expected output area shall be provided per area of assessment/module. Table 1. General Methodology AREA OF ASSESSMENT GENERAL METHODOLOGY EXPECTED OUTPUT/ DELIVERABLE 1. Inventory of Physical status of areas planted and condition of the site ● Inventory of sample plot/s ● Field observation during the physical/ground inventory using data capture forms ● Documentation of the plots inventoried by taking geotagged photos ● Pencil-filled-out data captured (hard copy) ● Print-copy and digital copy in MS word file of individual results of the inventoried contracted area out the inventoried sampled plot/s containing the data analysis tables, sample geotagged photos, google map of the sites and drone
per prescribed format; ● Shapefile
the
● Digital
Manual:
shots/pictures as
of
validated sites and plots established
of sample plots is equivalent to nine (9) 1-hectare plots and so on. The assigning of sample size shall be done using MS Excel. The result should be rounded off to get a whole number. Example: Contracted area is 80 ha Number of sample plots = 1 + ( (0.10) x (80 - 1) ) (in excel: =ROUND(1+((0.10) x(area contracted-1)) = 9 sample plots (each plot has 1-ha sample area/size) After the determination of the number of sample plots, the team shall employ a random sampling of plots. The area/size of each sample plot is 100m x 100m or 1 ha. Random plots shall be determined using the Grid Index feature and Random Point Selection of GIS software. For reference, an image is shown below showing the Grid Index and Random Point Selection features of GIS software. Figure 1. Grid Index and Random Point Selection features For contracts having more than one (1) site/polygon established, all sites/polygons shall be clustered and merged so that all will be included in the random plot selection. Should the randomly selected plot fall under boundaries, bodies of water, ravines etc., the Third-party Evaluator shall select any plot adjacent to the said plot. B. COORDINATION PRIOR TO THE INVENTORY Proper coordination with the NGP partners depending on the nature of partnership (e.g.,

CYAN MAGENTA YELLOW BLACK

Academe, People’s Organizations [POs], etc.), LGU/s concerned, and other applicable stakeholders shall be conducted by the team.

The team shall make known the objectives, activities, and schedule for this activity to the concerned stakeholders, as well as the team composition that shall be conducting the fieldwork.

C. PREPARATORY ACTIVITIES, ACTUAL FIELD INVENTORY, AND PHOTO DOCUMENTATION

DENR-led

1. Update the contract database, then add an additional column where the sample size of each contract will be computed using MS Excel.

2. Generate the dbf file or data attributes of the latest submitted NGP shapefile to be used in the initial site identification for sampling. In reference to the updated contract database, they shall determine which sites are covered by a single contract so that they are all taken into account when creating sampling plots.

3. From the contract database create a separate sheet and identify/prioritize those to be subjected for inventory given the total target sample size for the year by Province and CENROs.

4. Create a single Excel file containing each sheet for contracts database, yearly accomplishment (by PENRO) and a dbf file.

5. In the NGP ARC-GIS file, update the attributes by adding a contract code. The purpose of the contact code is to assign specific code or identity for those contracts having either one site or two/more sites, which will be used in the random selection. The contract code to be used is a concatenate of Year, CENRO PSG Code, Contracted area in hectares and the assigned contract number (e.g., 2011-012815-0000-0001).

6. Provide to the Third Party the contract database and the shapefiles for them to determine and locate the plots to be sampled within the site or cluster of sites using the Grid Index Feature of ArcGIS.

7. Set a briefing and leveling-off meeting with the Third Party to discuss their activities and expected output/deliverables.

8. Simultaneously during the inventory, the DENR staff will do the drone shoot. When taking drone shots, the aerial photo of the site/polygon shall be the first to be focused followed by the subject plot. This will be taken both in stitch (at least 4 images) and still photo (at least 4 shots each for the site and plot). (Note: sample images which include the land-cover map and kmz of each site, drone shots and photos, will be integrated for comparison given the attached proforma as Appendix B).

9. The map from drone-surveyed areas shall be used for comparison with the satellite images for analysis being conducted by the Geospatial Database Office (GDO) of the DENR Central Office.

Third Party-led

10. Determine using the Random Point Selection feature of the GIS Software. Each plot should have an area of one (1) hectare. If and when the result of random plot selection is almost clustered, a second iteration of random sampling may be done in such a way that the result is somehow stratified or evenly distributed.

a. For Contracted areas with only 1 site/polygon, Random points based on the number of sample plots to be determined shall be drawn using the Random Plot Selection feature. Plot boundaries having 100m x 100 m area shall be drawn using the Grid Index Feature.

b. For Contracted areas with more than 1 site/polygon, the following shall be undertaken:

i. In the attribute table, select, extract and export all the sites established under 1 contract and create 1 shapefile for it.

ii. In order to generate random point location of the sample plots for 1 contracted area, all polygons should be merged using the “Merge” feature of the ArcMap editing tools.

iii. Once random point location of the sample plots are determined, grids may be created by using the Grid Index Feature of ArcMap to set the boundaries of the 1-ha square sample plot.

iv. In case the random point location falls to a 1-ha site/polygon, the boundaries of the polygon will serve as the guide line of the sample plot. In case it falls within an area of more than 1 hectare, the grids generated will serve as the boundaries of the sample plots.

c. For plantations established along roadside and riverbanks, the determination of random plot location shall follow the process discussed earlier. However, since its polygons are almost linear, the 100m x 100 m sample plot cannot be used. In this case, sample plot can be irregular-shaped but should still equal 1 ha or 10,000 m2. The boundary of sampling plots for this case can be generated through the Parcel Editor tool of ArcMap.

d. For the mangrove areas planted, given the relatively high stocking density as distinguished from other components, five (5) 10 x 10 meter quadrants for each randomly selected plots will be set-up as sample areas. The quadrants should be distributed in the corners of the plots and one in the middle of the plot as illustrated below:

1. INVENTORY OF STANDING TREES AND SURVIVAL RATES (Provide narrative on the results of the inventory and assessment of sites including figures, documents review and other observations. Include data on the percentage sites and corresponding stocking density and/or productivity.)

2. RESULTS OF KEY INFORMANT INTERVIEWS (Indicate results of interview, particularly the number and the percentage of respondents that rated the contribution of the Program to the following:

1. Improvement of forest cover

2. Improvement of Ecological Stability and Climate

3. Improvement of biodiversity condition

4. Improvement of soil erosion

5. Improvement of Soil Quality

6. Improvement of water quality

7. Improvement of water availability Indicate results of interview on:

1. socio-economic condition

2.

11. Save the map as a .kmz/kml file and load the file to the GPS or smartphone in order to easily locate the random plots. For mangrove reforestation component, be guided by the earlier mentioned procedure in setting the quadrants per plot.

12. Upload the generated shapefiles of the sample 100 x 100 M size plot/s in the GPS.

13. Initially prepare the jpeg maps generated per site to be copied and pasted to Individual Contract Report (attached as Annex B).

14. Fill up the initial data under desk input data (to be drawn from the existing database) in the capture form/s to be used for the day/week.

15. Print as many capture forms as pre-filled up with initial data and observation forms that will be used for the targeted sample plots to be inventoried for the week or month. As a suggestion, a printer or and sufficient A4/legal size paper be brought by the Third Party’s inventory at their barangay station.

16. Create a file folder and save an individual Excel file of the capture forms for each Contract.

17. Ready the GPS, Smartphone with Android Geocam, Diameter tape, Meter Tape, Haga Altimeter, Rangefinder or Five-meter Pole with 1-meter mark, Pencil, clipboard (where the capture forms will be mounted), straw in setting the boundary

18. Locate the plot to be inventory in the selected sites and conduct the inventory.

19. Upon arrival at the sampling plot, a 100-m transect line for those 1-hectare plot/s shall be established. Another 100-m transect line shall be established perpendicular to the first transect line. This shall enable the team to set-up a 100m x 100m square sampling plot. The use of a straw to establish the precise boundary of the plot, especially for those 1-hectare plots is suggested.

20. Carry out the inventory and fill-up/record the required data using the data capture form and thereafter the observation forms. All seedlings planted as well as those existing trees, saplings having a minimum diameter of 5 cm and regenerants with at least 1 meter height with its merchantable and total height, and DBH, among others, health status shall be recorded. Planted seedlings which are presumably grown as trees that are already decaying that have low chances to survive shall be excluded from the inventory (as we are after the number of trees survived). However, these decaying and infested trees should be noted in the observation form.

21. As a means of verification, take at least two (2) panoramic and 10 geotagged photos in each of the sample plots. The geotagged photos to be taken should represent the description or observation of the subject species and site. For example, if the intent is to describe the height of the trees, photos to be taken and used should show its full height with a height measurer holding the five (5) meter pole. Aside from the photos of the seedlings, the general condition of the area shall also be documented using the said photos.

D. CONDUCT OF KEY INFORMANT INTERVIEWS) AND ONE-TIME FOCUS GROUP DISCUSSION (by the Third Party)

1. The team shall conduct key informant interview of at least three (3) in-situ members among the POs/barangay or local beneficiaries/organizations/ institutions identified, subject to the availability of such interviewees; The Team may be accompanied by DENR staff and act as observer or resource person.

2. Interview details shall be used in validating documents and in providing feedback on the implementation and the gains of the Organization from the Program.

3. After the conduct of the KII with the PO members, input the data collected in an excel sheet, process the data and prepare the initial results.

4. After preparing the initial results, the Third in coordination with DENR shall facilitate the conduct of one-time and blended focus group discussion to validate and substantiate the initial results before the report will be finalized.

E. DESK INPUTTING OF DATA CAPTURED, UPDATING OF MAP DATA ATTRIBUTES AND CONSOLIDATION OF RESULTS

1. After the conduct of inventory work and KIIs, the third-party evaluator shall input the obtained data/information to the corresponding “encoding sheet” (excel file) for each plot and summary sheet

2. In the encoding of data, the DENR and Third-Party staff may sit down jointly, to properly encode and generate the expected data and data analysis and consolidation. DENR shall specifically review the data inputted so as to reduce erroneous submission of results (refer to the Annex on the Inventory and Data Analysis Framework).

3. For the volume computation, be guided with the regional volume factor for Dipterocarp and Non-dipterocarp species.

4. The third-party evaluator must enter the properly completed inventory (data captured) from the plots inventoried and input the summary results by polygon into the excel-based file.

CYAN MAGENTA YELLOW BLACK

VI.

VII.

Manila Standard TODAY
F. DATA ANALYSIS AND REPORT GENERATION 1. Results of
inventory work and data review
be inputted in the data capture forms. 2. Using the data capture forms, a summary of expected harvestable volume of trees planted for production, and volume of harvest from fruit-based or high value crops shall be determined. 3. Prepare and generate a digital copy in MS word file and print-copy and of individual results of the inventoried contracted area out the inventoried sampled plot/s containing the data analysis tables, sample geotagged photos, google map of the sites and drone shots/pictures and general observations as per prescribed format 4. Prepare the summary of results per contract and consolidate all the results given the prescribed format VIII. EXPECTED OUTPUT 1. Geotagged photos 2. Updated maps, if necessary 3. Data on stocking density (number of trees, saplings and 1-meter regenerants both planted and existing 4. General observations as per prescribed format such as but not limited to other floral species, replanting activities, if any, incidence of pest and disease harvesting conducted and recommendations. 5. Individual results of assessed contracted areas vis-a-vis sites 6. Summary and consolidated results of the inventoried contracts in MS Excel as per prescribed format 7. Monthly Progress Report IX. REPORTING The third-party evaluators shall provide monthly updates on the list and number of sites assessed and inventoried as per prescribed format for the DENR tracking of progress of activities until the completion of the 2nd deliverable. The third-party evaluator shall submit a completion report to the DENR to include but not limited to shapefiles, encoded data in the capture form, and individual results of contracted areas out of the inventoried sample plots as provided for in the contract. Appendix A. SAMPLE OUTLINE REPORT REPORT ON THE INVENTORY AND ASSESSMENT OF GRADUATED NATIONAL GREENING PROGRAM (NGP) PLANTATIONS Region/PENRO _______ (Date) I. INTRODUCTION II. OBJECTIVES 1. determine the current stocking density under NGP graduated plantations as well as existing trees, saplings, and at least 1-meter regenerants; 2.
initial
the socio-economic condition
of NGP
their environment; their
the implementation of NGP; and 3. draw lessons, identify gaps, and recommendations for policy enhancement and improved implementation strategies III. METHODOLOGY Dates of fieldwork conducted Team composition Coordinations made Sampling inventory Key informant Interview IV. RESULTS AND DISCUSSION (Provide the list
sites
sampling area as Annex.)
the
shall
identify the
impact on
of the POs; their perception of the effect
on
impression of
of
and corresponding
satisfaction on subprojects 3. impression on the program 4. capacity/skills learned 5. challenges 6. facilitating and hindering factors
LESSONS LEARNED AND CHALLENGES
V.
CONCLUSION (Provide whether
program implementation
to
beneficiaries/ stakeholders. Provide regional survival rate and summary of
the attainment of such survival rate.
summary
Program.
Book of Accounts.)
the
by the Region and its field offices was able to contribute
the objectives of NGP, and if the program was able to help its
factors affecting
Provide
of number of beneficiaries benefitting from the
Provide summary of issues affecting the PENROs in properly recording the project sites in the
RECOMMENDATIONS
ways
sites
LI.) Appendix B. (Sample Summary Report
Contract/Site
RESULT ON THE INVENTORIED CONTRACTED AREA OUT OF THE SAMPLED PLOTS PROFIL PO Name: Contract Code: Year Contracted: Location (Mun/Brgy): Age of Plantation: Area (ha): 40 Commodity:
(Provide
forward on how to properly turn over completed sites to DENR, and record
from CIP to
per
)
(MS-SEPT. 20, 2023)
Figure 2. Distribution of quadrants within the 1-ha sampling plot of mangrove plantation

GCs classified as CPSEs effective January 1, 2019.

1.9 In light of the foregoing developments and in consonance with the rulemaking function of this Commission as provided under Section 2(2), Article IX-D of the 1987 Philippine Constitution and Section 25(4), Chapter 2, Title I of Presidential Decree No. 1445, there is now a need to issue a Circular to prescribe the implementation of PFRS 15 by all GCs classified as CPSEs and provide guidelines therefor.

2.0 COVERAGE This Circular shall be implemented by all GCs classified as CPSEs.

3.0 OBJECTIVE OF PFRS 15

PFRS 15 establishes the principles that an entity shall apply when reporting useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer.7

To meet the said objective, an entity shall:

a. Recognize revenue to depict the transfer of promised goods or services to the customer in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.8

b. Consider the terms of the contract and all relevant facts and circumstances when applying PFRS 15. An entity shall apply PFRS

a.

parties to the contract have approved the contract (in writing, orally or in accordance with other customary business practices) and are committed to perform their respective obligations;

b. the entity can identify each party’s rights regarding the goods or services to be transferred;

c. the entity can identify the payment terms for the goods or services to be transferred;

d. the contract has commercial substance (i.e., the risk, timing or amount of the entity’s future cash flows is expected to change as a result of the contract); and

e. it is probable that the entity will collect the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer.

6.1.2 A contract does not exist if each party to the contract has the unilateral enforceable right to terminate a wholly unperformed contract without compensating the other party (or parties).27

6.1.3 If a contract with a customer meets the criteria in paragraph 6.1.1 of this Circular at contract inception, an entity shall not reassess those criteria unless there is an indication of a significant change in facts and circumstances. Otherwise, an entity shall continue to assess the contract to determine whether the said criteria are subsequently met.28

6.1.4 When a contract with a customer does not meet the criteria in paragraph

6.1.1 of this Circular and an entity receives consideration from the customer, the entity shall recognize the consideration received as revenue only when either of the following events has occurred:

a. the entity has no remaining obligations to transfer goods or services to the customer and all, or substantially all, of the consideration promised by the customer has been received by the entity and is non-refundable; or

b. the contract has been terminated and the consideration received from the customer is non-refundable.29

6.1.5 An entity shall recognize the consideration received from a customer as a liability until one of the events in paragraph 6.1.4 occurs or until the criteria in paragraph 6.1.1 of this Circular are subsequently met.30

6.1.6 Combination of Contracts

An entity shall combine two or more contracts entered into at or near the same time with the same customer (or related parties of the customer) and account for the contracts as a single contract if one or more of the following criteria are met:

a. the contracts are negotiated as a package with a single commercial objective;

b. the amount of consideration to be paid in one contract depends on the price or performance of the other contract; or c. the goods or services promised in the contracts (or some goods or services promised in each of the contracts) are a single performance obligation.

6.1.7 Contract Modification

a. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. 32 It exists when the parties to a contract approve a modification that either creates new or changes existing enforceable rights and obligations of the parties to the contract.33

b. An entity shall account for a contract modification as a separate contract if both of the following conditions are present: i. the scope of the contract increases because of the addition of promised goods or services that are distinct; and ii. the price of the contract increases by an amount of consideration that reflects the entity’s stand-alone selling prices of the additional promised goods or services and any appropriate adjustments to that price to reflect the circumstances of the particular contract.34

c. If a contract modification is not accounted for as a separate contract, an entity shall account for the promised goods or services not yet transferred at the date of the contract modification (i.e., the remaining promised goods or services) in whichever of the following ways is applicable:

i. Replacement of the original contract with a new contract. An entity shall account for the contract modification as if it were a termination of the existing contract and the creation of a new contract, if the remaining goods or services are distinct from the goods or services transferred on or before the date of the contract modification.

ii. Continuation of the original contract. An entity shall account for the contract modification as if it were a part of the existing contract if the remaining goods or services are not distinct and, therefore, form part of a single performance obligation that is partially satisfied at the date of the contract modification.

iii. Combination of (i) and (ii). If the remaining goods or services are a combination of items (i) and (ii), then the entity shall account for the effects of the modification on the unsatisfied (including partially unsatisfied) performance obligations in the modified contract in a manner that is consistent with the objectives of this paragraph.35

6.2 Step 2: Identify the performance obligation(s) in the contract. (Paragraphs 2230 of PFRS 15)

6.2.1 At contract inception, an entity shall assess the goods or services promised in a contract with a customer and shall identify as a performance obligation each promise to transfer to the customer either: a. a good or service (or a bundle of goods or services) that is distinct; or b. a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.

6.2.2 A good or service that is promised to a customer is distinct if both of the following criteria are met:

a. the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer.37 Further, a customer can benefit from a good or service if the good or service could be used, consumed, sold for an amount that is greater than scrap value or otherwise held in a way that generates economic benefits.38

b. the entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract.39 Factors that indicate that two or more promises to transfer goods or services to a customer are not separately identifiable include, but are not limited to, the following:

i. the entity provides a significant service of integrating the goods or services with other goods or services promised in the contract into a bundle of goods or services that represent the combined output or outputs for which the customer has contracted.

ii. one or more of the goods or services significantly modifies or customises, or are significantly modified or customised by, one or more of the other goods or services promised in the contract.

iii. the goods or services are highly interdependent or highly interrelated.40

6.2.3 A series of distinct goods or services has the same pattern of transfer to the customer if both of the following criteria are met:

a. each distinct good or service in the series that the entity promises to transfer to the customer would meet the criteria in paragraph 35 of PFRS 15 to be a performance obligation satisfied over time; and b. in accordance with paragraphs 39–40 of PFRS 15, the same method would be used to measure the entity’s progress towards complete satisfaction of the performance obligation to transfer each distinct good or service in the series to the customer.

6.3 Step 3: Determine the transaction price. (Paragraphs 47-72 of PFRS 15)

6.3.1

In determining the transaction price, an entity shall consider the terms of the contract and its customary business practices.42

6.3.2 The nature, timing and amount of consideration promised by a customer affect the estimate of the transaction price. When determining the transaction price, an entity shall consider the effects of all of the following:43

a. Variable Consideration

for those goods or services when (or as) they transfer to the customer (i.e., the cash selling price).

iv. An entity shall consider all relevant facts and circumstances in assessing whether a contract contains a financing component and whether that financing component is significant to the contract, including both of the following:

1. the difference, if any, between the amount of promised consideration and the cash selling price of the promised goods or services; and

2. the combined effect of both of the following: a. the expected length of time between when the entity transfers the promised goods or services to the customer and when the customer pays for those goods or services; and b. the prevailing interest rates in the relevant market.51

v. A contract with a customer would not have a significant financing component if any of the following factors exist:

1. the customer paid for the goods or services in advance and the timing of the transfer of those goods or services is at the discretion of the customer.

2. a substantial amount of the consideration promised by the customer is variable and the amount or timing of that consideration varies on the basis of the occurrence or non-occurrence of a future event that is not substantially within the control of the customer or the entity.

3. the difference between the promised consideration and the cash selling price of the good or service arises for reasons other than the provision of finance to either the customer or the entity, and the difference between those amounts is proportional to the reason for the difference.52 vi. The entity shall present the effects of financing (interest revenue or interest expense) separately from revenue from contracts with customers in the statement of comprehensive income. Interest revenue or interest expense is recognized only to the extent that a contract asset (or receivable) or a contract liability is recognized in accounting for a contract with a customer.

d. Non-cash Consideration i. To determine the transaction price for contracts in which a customer promises consideration in a form other than cash, an entity shall measure the non-cash consideration (or promise of non-cash consideration) at fair value.54

ii. If an entity cannot reasonably estimate the fair value of the noncash consideration, the entity shall measure the consideration indirectly by reference to the stand-alone selling price of the goods or services promised to the customer (or class of customer) in exchange for the consideration. 55

e. Consideration Payable to a Customer i. Consideration payable to a customer includes cash amounts that an entity pays, or expects to pay, to the customer (or to other parties that purchase the entity’s goods or services from the customer). It also includes credit or other items (for example, a coupon or voucher) that can be applied against amounts owed to the entity (or to other parties that purchase the entity’s goods or services from the customer). 56 ii. An entity shall account for consideration payable to a customer as a reduction of the transaction price and, therefore, of revenue unless the payment to the customer is in exchange for a distinct good or service that the customer transfers to the entity. 57

iii. If the amount of consideration payable to the customer exceeds the fair value of the distinct good or service that the entity receives from the customer, then the entity shall account for such an excess as a reduction of the transaction price. 58 iv. If the entity cannot reasonably estimate the fair value of the good or service received from the customer, it shall account for all of the consideration payable to the customer as a reduction of the transaction price. 59

6.4 Step 4: Allocate the transaction price to performance obligations. (Paragraphs

73-90 of PFRS 15)

6.4.1 The objective when allocating the transaction price is for an entity to allocate the transaction price to each performance obligation (or distinct good or service) in an amount that depicts the amount of consideration to which the entity expects to be entitled in exchange for transferring the promised goods or services to the customer. 60

6.4.2 To allocate the transaction price to each performance obligation on a relative stand-alone selling price basis, an entity shall determine the stand-alone selling price at contract inception of the distinct good or service underlying each performance obligation in the contract and allocate the transaction price in proportion to those stand-alone selling prices. 61

6.4.3 If a stand-alone selling price is not directly observable, an entity shall estimate the stand-alone selling price at an amount that would result in the allocation of the transaction price meeting the allocation objective in paragraph 6.4.1 of this Circular. Suitable methods for estimating the stand-alone selling price of a good or service include, but are not limited to, the following:

a. Adjusted market assessment approach;

b. Expected cost plus a margin approach; and

c. Residual approach (Note that restrictive criteria must be met for this approach to be applied). 63

6.4.4 Allocation of a discount

a. A customer receives a discount for purchasing a bundle of goods or services if the sum of the stand-alone selling prices of those promised goods or services in the contract exceeds the promised consideration in a contract.

b. The entity shall allocate a discount proportionately to all performance obligations in the contract, unless there is an observable evidence that the entire discount relates to only one or more, but not all, performance obligations in a contract after meeting all of the following criteria:

i. the entity regularly sells each distinct good or service (or each bundle of distinct goods or services) in the contract on a stand-alone basis;

ii. the entity also regularly sells on a stand-alone basis a bundle (or bundles) of some of those distinct goods or services at a discount to the stand-alone selling prices of the goods or services in each bundle; and

iii. the discount attributable to each bundle of goods or services described in paragraph 6.4.4.b.ii of this Circular is substantially the same as the discount in the contract and an analysis of the goods or services in each bundle provides observable evidence of the performance obligation (or performance obligations) to which the entire discount in the contract belongs. 66

6.4.5 Allocation of variable consideration

An entity shall allocate a variable amount (and subsequent changes to that amount) entirely to a performance obligation or to a distinct good or service that forms part of a single performance obligation if both of the following criteria are met: a. the terms of a variable payment relate specifically to the entity’s efforts to satisfy the performance obligation or transfer the distinct good or service (or to a specific outcome from satisfying the performance obligation or transferring the distinct good or service); and b. allocating the variable amount of consideration entirely to the performance obligation or the distinct good or service is consistent with the allocation objective in paragraph 6.4.1 of this Circular when considering all of the performance obligations and payment terms in the contract.

6.5 Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service to a customer. An asset is transferred when (or as) the customer obtains control of that asset.68 (Paragraphs 31-46 of PFRS 15)

6.5.1 Control of an asset refers to the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. Control includes the ability to prevent other entities from directing the use of, and obtaining the benefits from, an asset. The benefits of an asset are the potential cash flows (inflows or savings in outflows) that can be obtained directly or indirectly in many ways.69

price (for a contract with a customer) – the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties.23

5.10 Entity – refers to a government corporation, its regional/branch office or operating/field unit.

5.11 Government Corporations – refer to government-owned and/or controlled corporations (GOCCs), government financial institutions (GFIs), and government instrumentalities with corporate powers (GICPs)/government corporate entities (GCEs), including their subsidiaries, and water districts. The regional,

i. An amount of consideration can vary because of discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses, penalties or other similar items. The promised consideration can also vary if an entity’s entitlement to the consideration is contingent on the occurrence or nonoccurrence of a future event.44

ii. An entity shall estimate an amount of variable consideration by using either of the following methods, depending on which method the entity expects to better predict the amount of consideration to which it will be entitled:

1. The expected value; or 2. The most likely amount.45

iii. An entity shall apply one method consistently throughout the contract when estimating the effect of an uncertainty on an amount of variable consideration to which the entity will be entitled.46

b. Constraining Estimates of Variable

6.5.2 An entity shall consider indicators of the transfer of control, which include, but are not limited to, the following:

a. The entity has a present right to payment for the asset.

b. The customer has legal title to the asset.

c. The entity has transferred physical possession of the asset.

d. The customer has the significant risks and rewards of ownership of the asset.

e. The customer has accepted the asset.70

6.5.3 When evaluating whether a customer obtains control of an asset, an entity shall consider any agreement to repurchase the asset.71

6.5.4 For each performance obligation identified, an entity shall determine at contract inception whether it satisfies the performance obligation over time or at a point in time.72

6.5.5 Performance obligations satisfied over time

a. An entity transfers control of a good or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria is met:

i. the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs;

ii. the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or iii. the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date.73

b. Measuring progress towards complete satisfaction of a performance obligation

i. For each performance obligation satisfied over time, an entity shall recognize revenue over time by measuring the progress towards complete satisfaction of that performance obligation. The objective when measuring progress is to depict an entity’s performance in transferring control of goods or services promised to a customer.74

CYAN MAGENTA YELLOW BLACK Manila Standard TODAY CYAN MAGENTA YELLOW BLACK CIRCULAR No.: 2023-009 Date: Sept. 05, 2023 TO : All Heads of Government Corporations (GCs) classified as Government Business Enterprises (GBEs) now Commercial Public Sector Entities (CPSEs), Heads of Finance/Comptrollership/Financial Management Services, Chief Accountants/Heads of Accounting Units, Budget Officers/Heads of Budget Units; Commission on Audit (COA) Assistant Commissioners, Directors, Auditors; and All Others Concerned SUBJECT : lmple entation of Philippine Financial Reporting Standard (PFRS) 15-Revenue from Contracts with Customers and relevant Philippine Application Guidance (PAG), by all GCs classified as CPSEs 1.0 RATIONALE/PURPOSE 1.1 On April 16, 2015, this Commission issued COA Circular No. 2015-003 to prescribe the classification of all GCs and other entities/instrumentalities with corporate powers as GBEs or Non-GBEs for the purpose of determining the applicable financial reporting framework in the preparation of their financial statements, and the mandatory adoption of the PFRS by all GCs classified as GBEs and Philippine Public Sector Accounting Standards (PPSAS) by all GCs classified as Non-GBEs. Under COA Resolution No. 2020-001 dated January 9, 2020, PPSAS was renamed as International Public Sector Accounting Standards (IPSAS) with corresponding PAGs. 1.2 On January 24, 2022, COA Circular No. 2022-003 was issued amending certain provisions of COA Circular No. 2015-003, particularly the renaming of GBEs and Non-GBEs into CPSEs and Non-CPSEs, respectively, and provision of additional guidelines thereto. 1.3 The PFRS are the series of pronouncements adopted by the Financial and Sustainability Reporting Standards Council (FSRSC) of the Professional Regulatory Board of Accountancy of the Philippines based on the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). The FSRSC adopts the PFRS for application in the private sector, while in the public sector, COA prescribes the adoption of the same after determining the applicability of the new PFRS in the public sector setting, particularly for GCs classified as CPSEs. 1.4 In May 2014, the IASB issued IFRS 15–Revenue from Contracts with Customers, together with the introduction of Topic 606 into the Financial Accounting Standards Board’s Accounting Standards Codification®. IFRS 15 replaced International Accounting Standard (IAS) 11–Construction Contracts IAS 18–Revenue, SIC-31–Revenue–Barter Transactions Involving Advertising Services, International Financial Reporting Interpretations Committee (IFRIC) 13–Customer Loyalty Programmes, IFRIC 15–Agreements for the Construction of Real Estate and IFRIC 18–Transfers of Assets from Customers. IFRS 15 provides a comprehensive framework for recognizing revenue from contracts with customers.1 1.5 In September 2015, the IASB issued Effective Date of IFRS 15 which deferred the mandatory effective date of IFRS 15 to January 1, 2018.2 1.6 In April 2016, the IASB issued Clarifications to IFRS 15 clarifying its intentions when developing some of the requirements in IFRS 15. These amendments do not change the underlying principles of IFRS 15 but clarify how those principles should be applied and provide additional transitional relief.3 1.7 In May 2017, the IASB issued IFRS 17–Insurance Contracts which permits an entity to choose whether to apply IFRS 17 or IFRS 15 to specified fixedfee service contracts that meet the definition of an insurance contract.4 1.8 COA Resolution No. 2019-0065 dated March 27, 2019 (Annex A of this Circular) was issued prescribing the adoption of PFRS 15 by all
15, including the use of any practical expedients, consistently to contracts with similar characteristics and in similar circumstances.9
Apply the specific standard in accounting for an individual contract with customers. However, as a practical expedient, an entity may apply PFRS 15 to a portfolio of contracts (or performance obligations) with similar characteristics if the entity reasonably expects that the effects on the financial statements of applying PFRS 15 to the portfolio would not differ materially from applying PFRS 15 to the individual contracts (or performance obligations) within that portfolio. When accounting for a portfolio, an entity shall use estimates and assumptions that reflect the size and composition of the portfolio.10
SCOPE OF PFRS 15
GCs classified as CPSEs shall apply PFRS 15 to all contracts with customers, except the following: a. lease contracts within the scope of PFRS 16–Leases; b. contracts within the scope of PFRS 17–Insurance Contracts; c. financial instruments and other contractual rights or obligations within the scope of PFRS 9–Financial Instruments, PFRS 10–Consolidated Financial Statements, PFRS 11–Joint Arrangements, Philippine Accounting Standard (PAS) 27–Separate Financial Statements and PAS 28–Investments in Associates and Joint Ventures; and d. non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potential customers.11 4.2 GCs classified as CPSEs shall apply PFRS 15 to a contract (other than those listed in paragraph 4.1 of this Circular) only if the counterparty to the contract is a customer.12 5.0 DEFINITION OF TERMS For the purpose of this Circular, the following terms shall be construed to mean as follows: 5.1 Contract – an agreement between two or more parties that creates enforceable rights and obligations.13 5.2 Contract asset – an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).14 This asset shall be recognized under any of the following accounts in accordance with the updated Revised Chart of Accounts (RCA) for GCs (2019), as applicable: Contracts Receivable Construction in Progress-Construction Contracts and Progress Billings 15 5.3 Contract liability – an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.16 This liability shall be recognized under the Other Unearned Revenue/Income account in accordance with the updated RCA for GCs (2019).17 5.4 Customer – a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration.18 5.5 Income – increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.19 5.6 Performance obligation – a promise in a contract with a customer to transfer to the customer either: a. a good or service (or a bundle of goods or services) that is distinct; or b. a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.20 5.7 Revenue – income arising in the course of an entity’s ordinary activities.21 5.8 Stand-alone selling price (of a good or service) – the price at which an entity would sell a promised good or service separately to a customer. 5.9 Transaction
c.
4.0
4.1
branch and field offices are component units of the corporation. 5.12 Non-Commercial Public Sector Entities – entities which have all the following characteristics as enumerated under the pertinent provisions of the IPSAS: a. Are responsible for the delivery of services to benefit the public and/or to redistribute income and wealth; b. Mainly finance their activities, directly or indirectly, by means of taxes and/ or transfers from other levels of government, social contributions, debt or fees; and c. Do not have a primary objective to make profits.25 5.13 Commercial Public Sector Entities – entities which do not meet all of the characteristics of Non-CPSEs as enumerated in paragraph 5.12 of this Circular. 5.14 Philippine Application Guidance – authoritative guidance issued by COA to suit the Philippine public sector situation. It provides supplementary guidance on the proper implementation of the PFRS by GCs classified as CPSEs. 6.0 OVERVIEW OF PFRS 15 To recognize revenue under PFRS 15, an entity applies the following five steps: 6.1 Step 1: Identify the contract(s) with a customer. (Paragraphs 9-21 of PFRS 15) 6.1.1 An entity shall account for a contract with a customer that is within Republic of the Philippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City the scope of PFRS 15 only when all of the following criteria are met:
the
Consideration An entity shall include in the transaction price some or all of an amount of variable consideration estimated in accordance with paragraph 6.3.2.a.ii of this Circular only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved.47 c. The Existence of a Significant Financing Component in the Contract i. In determining the transaction price, an entity shall adjust the promised amount of consideration for the effects of the time value of money if the timing of payments agreed to by the parties to the contract (either explicitly or implicitly) provides the customer or the entity with a significant benefit of financing the transfer of goods or services to the customer. In those circumstances, the contract contains a significant financing component.48 ii. A significant financing component may exist regardless of whether the promise of financing is explicitly stated in the contract or implied by the payment terms agreed to by the parties to the contract.49 iii. The objective when adjusting the promised amount of consideration for a significant financing component is for an entity to recognize revenue at an amount that reflects the price that a customer would have paid for the promised goods or services if the customer had paid cash

a contract

Paragraphs 91 to 93 of PFRS 15 deal with the incremental costs that an entity incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained (for example, a sales commission). It states that an entity shall recognize these costs as an asset if the entity expects to recover those costs. However, costs to obtain a contract that would have been incurred regardless of whether the contract was obtained shall be recognized as an expense when incurred, unless those costs are explicitly chargeable to the customer regardless of whether the contract is obtained.

Paragraph 94 of PFRS 15 provides that as a practical expedient, an entity may recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the entity otherwise would have recognized is one year or less.

PAG2 – For uniform application of PFRS 15, GCs classified as CPSEs shall apply the practical expedient in paragraph 94 of PFRS 15 to incremental costs of obtaining a contract if the amortization period of the asset that they otherwise would have recognized is one year or less and disclose that fact in the notes to financial statements.

7.3 Transitional provisions on accounting for revenue from contracts with customers

Paragraph C3, Appendix C of PFRS 15 deals with the options that an entity can choose in accounting of its revenue from contracts with customers. It can choose to apply PFRS 15 either:

a. retrospectively to each prior reporting period presented in accordance with PAS 8 subject to the expedients in paragraph C5, Appendix C of PFRS 15; or b. retrospectively with the cumulative effect of initially applying PFRS 15 recognized at the date of initial application in accordance with paragraphs C7–C8, Appendix C of PFRS 15.

PAG3 – For uniform application of PFRS 15, GCs classified as CPSEs shall apply the option described in item b of paragraph C3, Appendix C of PFRS 15, in the accounting of their revenue from contracts with customers.

Paragraph C7, Appendix C of PFRS 15 states that if an entity elects to apply PFRS 15 retrospectively in accordance with paragraph C3(b) thereof, the entity shall recognize the cumulative effect of initially applying PFRS 15 as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at January 1, 2024, the date of initial application. Under this transition method, an entity may elect

Sunico, Arrieta in concert at The Met

Doctorate in Philosophy, major in Piano Performance from New York University. Sunico has performed in more than 32 countries and has been honored with numerous awards.

Conservatory of Music where Russian National Artist Yevgeny Malinin was among her teachers. She continued her studies at the Manhattan School of Music and was awarded the Elva Van Gelder Scholarship.

AFTER over a decade, pianists

Raul Sunico and Rowena Arrieta will be performing together again in Ritmo at Romansa, a duo concert that will be held at the Metropolitan Theater on Saturday, September 30. Sunico and Arrieta brought Filipino piano wizardry to stages all over the world. Ritmo at Romansa with them on two pianos will give today’s generation a taste of their incredible talent. At the same time, it will give their followers a chance to once again experience the unique artistry that their fingers can create.

After obtaining two undergraduate degrees, Bachelor of Music and Bachelor of Science in Mathematics cum laude, Sunico continued his studies in the United States. He got his Master of Music degree from the Julliard School in New York and his

In 1979 in Italy, he won the Silver Medal at the Viotti International Piano Competition and was a finalist at the Busoni International Competition.

A year later he was awarded the Henry Cowell Prize at the University of Maryland International Piano Competition in the United States. He was conferred the Steinway Artist Award in 2019, one of the most coveted prizes in the global piano scene. Sunico is at present the Dean of the St. Paul College of Music and the Performing Arts. He served as President of the Cultural Center of the Philippines from 2010 to 2017 and was dean of the University of Santo Tomas Conservatory of Music from 2002 to 2016. Arrieta was one of the first graduates of the Philippine High School for the Arts in Makiling. She later studied and graduated with the highest honors from the Moscow

Arrieta won Fifth Place with the title of Laureate at the Tchaikovsky International Piano Competition in Moscow at the age of 18. She later won First Prize at the Jose Iturbi International Piano Competition in Spain.

She made her American debut at the Lincoln Center in New York. She has since then concertized around Europe, the US and the Philippines. Reviews described her playing as “fevered demonic intensity and gentle sublime introspection” per The New York Times and “a combination of purity and fire” in The Daily News

Sunico and Arrieta have put together a mix of old and new, classical and pop pieces for Ritmo at Romansa. Foremost among these are Filipino compositions from the 19th century that were discovered only recently and will be performed for the first time.

These are the Simoun Overture and Romanza Appasionata by Juan Hernandez; Sayaw (Festival Dance) by Antonio Regalario; Mandolina by Jose Estella; Danse Compestre, ob.11a by Julio

Nakpil; La Fuerza del Amor by Diego Perez; and Kandingan by Rodolfo Cornejo Poeme of more recent vintage by Carmencita Arambulo is also included. Sunico and Arrieta are also set to perform some of their favorite pieces like the Italian Polka by Sergei Rachmaninoff; Libertango by Astor Piazolla; Gayane Ballet Suite by Aram Kachaturian; and the Blue Danube Fantasy by Johann Strauss

In a move to popularize Filipino music on the classical concert stage, Sunico and Arrieta have included familiar titles expressly arranged for Ritmo at Musika. These are “Tanging Yaman” by Manoling Francisco arranged by Rica Arambulo; “Kapag Puso’y Sinugatan/ Sana’y Maghintay ang Walang Hanggan” by Willy Cruz and Baby Gil, arranged by Danny Tan; “Ikaw/ Ngayon at Kailan Man” by George Canseco arranged by Louie Ocampo Ritmo at Romansa is directed by Monino Duque. It will be held at the Metropolitan Theater in Manila on Saturday, September 30 at 8:00 in the evening. Presented by Musika Pilipinas and produced by SATV, proceeds from the show will benefit the PARC Foundation, a non-profit organization dedicated to the enrichment of education and the arts among young people.

Experience the best of British theater in Manila

WHEN my mother and I went to London sometime in 2019, part of our travel agenda was to watch a live British theater performance. Fortunately, my sister secured tickets for one of the many shows on Broadway and we got that wonderful experience.

Unfortunately, we didn’t get to watch at the National Theatre. Although in one of our touring walks around London along South Bank, pretty close to Waterloo, Embankment, and Southwark underground stations, we were able to see and visit the building.

Apparently, the National Theatre (full name is The Royal National Theatre in London) is one of most prominent publicly funded performing arts venues in the United Kingdom. The others are the Royal Shakespeare Company and the Royal Opera House.

It was founded in 1963, six years before the Cultural Center of the Philippines was established. But the idea of having a national theater came in 1848, when publisher Effingham Wilson wrote his opinion in the pamphlet ‘A House for Shakespeare.’

But it would be another century, in 1949, before a law would be passed releasing funds for the building of a national theater. And another 14 years after that, in 1963, a National Theatre company was launched. But it was only in 1976 that a dedicated structure opened to the public.

Inside the building, there are three theatres, Olivier Theatre, the largest with 1,100 seating capacity and an amphitheatre with a fan-shaped auditorium; Lyttelton, a proscenium theatre with 890 seats; and the Dorfman Theatre (formerly the Cottesloe Theatre), the smallest and most flexible theater which can accommodate up to 450 viewers. It reminds me of the CCP Main

Building, which also has three major theater venues.

Reading about UK national theater, the CCP, and NT share the same vision to make theater accessible to everyone. They also commission theater-makers to create inspiring works, while igniting creativity among youths and building partnerships that support local projects.

This year, the CCP and the National Theatre partnered to bring the best of British theater to the country through National Theatre Live, a program that simulcasts live productions in cinemas. Launched in 2009, it kicked off with Phedre, starring actress Helen Mirren, which was screened live in 70 cinemas across the UK. A year later, it expanded with National Theatre Home, a video-on-demand streaming service. NT Live productions have since been broadcast to over 2,500 venues in 60 countries around the world.

Through CCP National Theatre Live, the premier arts and culture institution provides yet another exceptional “live” performance experience to expand the cultural palettes of its audiences, while making international theater accessible to theater enthusiasts, playwrights, artists, and the broader public.

Such good news for theater fans. We get to watch NT productions at Ayala Cinemas in Greenbelt, starting with Life of Pi on September 26. The Olivier Award-winning stage adaptation of Yann Martel’s bestselling novel centers on a 16-year-old boy named Pi who is stranded on a lifeboat with four other survivors – a hyena, a zebra, an orangutan, and a Royal Bengal tiger. Life of Pi is adapted for the stage by Lolita Chakrabarti and directed by Max Webster

On October 31, prepare to be spellbound by Frankenstein, brought to life by Academy Award-winning director Danny Boyle, with Nick Dear’s masterful adaptation of Mary Shelley’s timeless classic. This gripping rendition explores the tragic tale of a man with childlike innocence trapped within a

grotesque form, cast into a hostile world by his horrified creator.

November 28 heralds the premiere of The Seagull, directed by Jamie Lloyd, renowned for his five-star production of Cyrano de Bergerac Emilia Clarke makes her West End debut in this adaptation of Anton Chekhov’s masterpiece.

On December 19, director Simon Godwin presents a delightful rendition of Shakespeare’s Much Ado About Nothing, set in the legendary Hotel Messina, where a charming young soldier’s arrival disrupts the tranquility, leading to scandalous deceptions and uproarious comedy.

January 24, 2024, marks the screening of Arthur Miller’s The Crucible, directed by Lyndsey Turner, depicting the chilling power of young women’s words in Salem, inspired by Tanghalang Pilipino’s Ang Paguusig

February 27, 2024, brings Fleabag, a riotous exploration of a woman living life on her terms, written and performed by Phoebe Waller-Bridge, which inspired the acclaimed TV series.

Prepare for Shakespeare’s Othello on March 26, 2024, a poignant tale of love and betrayal, where unseen forces conspire against Desdemona and Othello’s secret union.

April 30, 2024, sees the premiere of King Lear, directed by Jonathan Munby and starring Sir Ian McKellen, a gripping tragedy exploring family, ambition, and treachery.

Finally, on May 28, 2024, Benedict Cumberbatch takes on the iconic role of Hamlet, grappling with revenge, sanity, and the fate of a nation in a production directed by Lyndsey Turner. These theatrical gems promise unforgettable experiences for all.

Witness the magic of the London National Theatre through CCP National Theatre Live. All screenings will be at 5:30 p.m., exclusively at Greenbelt Cinemas. Regular ticket price is P250.00 while the special ticket price for students is at P150.00. Tickets can be purchased at sureseats.com.

LIFE
C4 WEDNESDAY, SEPTEMBER 20, 2023
lifeandshow.manilastandard@gmail.com
William Shakespeare’s ‘Othello’ Yann Martel’s best-selling novel ‘Life of Pi’ is adapted for the stage by Lolita Chakrabarti Hollywood actor Benedict Cumberbatch as Hamlet Helmed by Lyndsey Turner, ‘The Crucible’ is set to hit the Ayala Cinemas on January 24, 2024
CYAN MAGENTA YELLOW BLACK Manila Standard TODAY CYAN MAGENTA YELLOW BLACK ii. Appropriate methods of measuring progress include output methods and input methods. Paragraphs B14–B19, Appendix B of PFRS 15 provide guidance for using output methods and input methods to measure an entity’s progress towards complete satisfaction of a performance obligation. iii. In determining the appropriate method for measuring progress, an entity shall consider the nature of the good or service that the entity promised to transfer to the customer.76 6.5.6 If an entity does not satisfy a performance obligation over time (which means that the criteria in paragraph 6.5.5.a of this Circular are not met), the performance obligation is satisfied at a point in time.77 6.5.7 Performance obligations satisfied at a point in time To determine the point in time at which a customer obtains control of a promised asset and the entity satisfies a performance obligation, the entity shall consider the requirements for control of an asset in paragraphs 6.5.1–6.5.3 of this Circular.78 7.0 PAG TO PFRS 15 All provisions of PFRS 15 and its amendments shall be adopted by all GCs classified as CPSEs and in accordance with the PAG prepared for their implementation. GCs classified as CPSEs which have early adopted PFRS 15 shall still comply with the PAG prescribed herein and any change as a result of the adoption of the PAG shall be accounted for as a change in accounting policy in accordance with PAS 8–Accounting Policies, Changes in Accounting Estimates and Errors 7.1 Adjusting the promised amount of consideration for the effects of a significant financing component As provided under paragraph 6.3.2.c of this Circular, an entity shall consider the effects of the existence of a significant financing component in the contract when determining the transaction price. An entity shall adjust the promised amount of consideration for the effects of the time value of money if the timing of payments agreed to by the parties to the contract (either explicitly or implicitly) provides the customer or the entity with a significant benefit of financing the transfer of goods or services to the customer.79 Paragraph 63 of PFRS 15 provides that as a practical expedient, an entity need not adjust the promised amount of consideration for the effects of a significant financing component if the entity expects, at contract inception, that the period between when the entity transfers a promised good or service to a customer and when the customer pays for that good or service will be one year or less. PAG1 – For consistency in the application of PFRS 15, GCs classified as CPSEs shall apply the practical expedient in paragraph 63 of PFRS 15 to contracts with customers where they expect, at contract inception, that the period between when they transfer a promised good or service to a customer and when the customer pays for that good or service will be one year or less. This shall be applied consistently to similar contracts with similar circumstances at the date of initial application and disclose that fact in the notes to financial statements. 7.2 Incremental costs of obtaining
Raul Sunico
initial application.
Effectivity Date Paragraph C1, Appendix C of PFRS 15 states that an entity shall apply PFRS 15 for annual reporting periods beginning on or after January 1, 2018. COA Resolution No. 2019-006 deferred the mandatory adoption date to January 1, 2019. PAG4 – In view of the fact that the guidelines for the adoption of PFRS 15, as contained in this Circular, is issued at a later date, the mandatory effectivity date is further deferred to January 1, 2024 to give GCs classified as CPSEs enough time to make the proper transition in their adoption of PFRS 15. Earlier application is permitted. 8.0 ACCOUNTS TO BE USED AND CONVERSION OF ACCOUNTS The accounts to be used in connection with the implementation of PFRS 15 are already provided in the updated RCA for GCs (2019) prescribed under COA Circular No. 2020-002 dated January 28, 2020, as amended. A sample conversion entry as a result of the implementation of PFRS 15 is provided in Annex B.2 of COA Circular No. 2021-00580 dated July 22, 2021. 9.0 ILLUSTRATIVE EXAMPLES ON THE PAGs TO PFRS 15 AND ILLUSTRATIVE ACCOUNTING ENTRIES The illustrative examples on the PAGs to PFRS 15 and the illustrative accounting entries for common transactions of GCs classified as CPSEs in the implementation of PFRS 15 are provided in Annexes B and C, respectively, of this Circular. 10.0 SAVING CLAUSE Any clarification or request for assistance on the implementation of this Circular or cases not covered in this Circular shall be referred for resolution to COA, through the Government Accountancy Sector. 11.0 REPEALING CLAUSE All issuances inconsistent herewith are deemed repealed or amended accordingly. 12. EFFECTIVITY DATE This Circular shall take effect fifteen (15) days after publication in a newspaper of general circulation. GAMALIEL A. CORDOBA ROLAND CAFÉ PONDOC MARIO G. LIPANA Commissioner Annexes A to C can be accessed in the COA Website @coa.gov.ph PFRS 15–Revenue from Contracts with Customers (PFRS 15), A751. Ibid. Ibid. Ibid. Adoption of the Philippine Financial Reporting Standard (PFRS) 9–Financial Instruments, and PFRS 15–Revenue from Contracts with Customers, by all Government Corporations classified as Government Business Enterprises. Government Auditing Code of the Philippines. PFRS 15, paragraph (par.) 1. Ibid par. 2. par. 3. Ibid par. 4. par. 5. 12 Ibid par. 6. Appendix A, Defined terms. 14 Ibid 15 Adoption of the Updated Revised Chart of Accounts for Government Corporations (2019). 16 Supra note 13 17 Supra note 15. 18 Supra note 13 19 Ibid. 20 Ibid. 21 Ibid 22 Ibid. 23 Ibid 24 COA Circular No. 2015-003 dated April 16, 2015, par. 2.1. 25 Handbook of International Public Sector Accounting Pronouncements, 2019 Edition, Volume I, Preface to IPSAS, par. 10 26 PFRS 15, par. 9. 27 Ibid par. 12. pars. 13 and 14. 29 Ibid par. 15. 30 par. 16. 31 Ibid par. 17. 32 Ibid par. 18. 33 Ibid 34 Ibid par. 20. 35 Ibid par. 21. 36 Ibid par. 22. 37 Ibid par. 27 (a). 38 Ibid par. 28. 39 Ibid par. 27 (b). 40 Ibid par. 29. par. 23. 42 Ibid par. 47. par. 48. 44 Ibid par. 51. par. 53. 46 Ibid par. 54. 47 Ibid par. 56. 48 Ibid par. 60. 49 bid 50 Ibid par. 61. 51 Ibid. 52 Ibid par. 62. 53 Ibid par. 65. 54 Ibid par. 66. 55 Ibid par. 67. par. 70. 57 Ibid par. 71. 59 Ibid. par. 73. 61 Ibid par. 76. par. 78. 63 Ibid par. 79. 64 Ibid par. 81. 65 Ibid. 66 Ibid par. 82. 67 Ibid par. 85. 68 Ibid par. 31. 69 Ibid par. 33. 70 Ibid par. 38. 71 Ibid par. 34. 72 Ibid par. 32. par. 35. 74 Ibid par. 39. par. 41. 76 Ibid Supra, note 78 Supra, note 70
to apply PFRS 15 retrospectively only to contracts that are not completed contracts at the date of
7.4

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