Note

Gross carrying amount:

Balance at beginning of period
Aditions
Balance at end of period
Accumulated amortization:
Balance at beginning of period
Amortization for the period
Other movements
Balance at the end of period
Carrying amount:
Balance at the end of period

17

2011

2010

Php6,040,346.00
893665
6934011

Php5,750,079.00
290267
6040346

4040651
678699
-2
4719348

3735097
305416
138
4040651

2214663

1999695

Note

Machinery and Other Equipment

Gross carrying amount

1-Jul-10

7351028

Additions
Disposals/write-offs
Transfers/reclassifications
December 31, 2010/January 1, 2011
Additions
Disposals/write-offs
Transfers/reclassifications
31-Dec-11
Accumulated deprecitaion and amortization
1-Jul-10
Depreciation and amortization
Disposals/write-offs
December 31, 2010/January 1, 2011
Depreciation and amortization
Disposals/write-offs
Transfers/reclassifications
31-Dec-11
Carrying amount:
31-Dec-10
31-Dec-11

-55410
181616
7477234
725972
-102341
163794
8264659

17

17

4729470
282531
-45339
4966662
459902
-92253
-33
5334278
2510572
2930381

Buildings and Leasehold Improvements

Construction in Progress

837948
-

-575 5711
843084
100955
6930
950969

Furnitures and Fixtures

263887
447336 -

-64
1164
31702
3280
-110
-145
34727

-188491
522732
153890
-170579
506843

487441
23006
-500
509947
30016
-

33 539996 333137
410973

30602

22907
670
-65
23512
1596
-110
24998
522732
506043

8190
9729

Total
8483465
447336
-56049
8874752
984097
-102451
9756398
5239818
306207
-45904
5500121
491514
-92363
5899272
3374631
3857126

Note
Trade payables
Accrued advertising and marketing
Non-trade payables
Accrued retirement cost-current
Other accrued expenses

13

22
25

2011
1954216
143886
128356
50000
554234
2839692

2010
1617412
203819
95120
87875
677677
2681903

Current tax expense and final taxes on interest income

Deferred tax expense (benefit) from origination and reversal of temporary differences and others

For the Year Ended December 31, 2011

For the Six-Month Period From July1 to December 21, 2010
73238
80004
52121
-24774
125359
55230

For the Year Ended June 30, 2010

299628
16164
315792

Allowance for probable losses in values of bottles and cases, impairment losses, inventory obsolescence and others
Accrual for retirement cost
MCIT
Past service cost
Bottles and cases
Marketing equipment

2011
2010
106525
117460
72323
72068
40132 22664
28967
241644
218495
-473422 -418864
-187456 -166744
-660878 -585608
-419234 -367113

Income before income tax

Tax rate at 30%
Additions to (reductions in) income tax resulting from the tax effects of:
Equity in net losses (earnings) of associates
Nondeductible expenses
Interest income subjected to final tax

For the Year Ended December 31, 2011

For the Six-Month Period From July1 to December 21, 2010
415406
184916
124332
55475
1041
347
-351
125359

-239
527
-533
55230

For the Year Ended June 30, 2010

1054468
316340
-680
2840
-2708
315792

Short-term employee benefits

Post-employment benefits

For the Year Ended December 31, 2011

87699
2009
89708

For the Six-Month Period From July1 to December 21, 2010

40301
1176
41477

For the Year Ended June 30, 2010

87114
3159
90273

Note
Materials and supplies used
Delivery and freight
Depreciation and amortization
Rental and utilities
Personnel expenses
Others

For the Year Ended December 31, 2011

10294562
987499
859746
377847
18
308066
6
621753
13449473
13

8, 9, 17
13, 25

For the Six-Month Period From July1 to December 21, 2010

For the Year Ended June 30, 2010
4895786
9073587
446056
862493
455268
841738
164722
295250
157491
289491
331250
555344
6450573
11917903

Note
Distribution
Personnel expenses
Delivery and freight
Depreciation
Rental and utilities
Others

For the Year Ended December 31, 2011

545051
18
406805
9, 17
327772
13, 25
274819
5
149033
402384
2105864

For the Six-Month Period From July1 to December 21, 2010

For the Year Ended June 30, 2010
265496
515105
227513
415835
150115
286637
141053
271359
67800
124876
206685
391138
1058662
2004950

Note
Personnel expenses
Rental and utilities
Outside services
Others

For the Year Ended December 31, 2011

350168
13, 25
96011
84875
17
147846
678900
18

For the Six-Month Period From July1 to December 21, 2010

For the Year Ended June 30, 2010
194738
333132
55245
100790
72130
118026
69732
156144
391845
708092

Note
Cost of goods sold
Selling and distribution
General and administrative

14
15
16

For the Year Ended December 31, 2011

1014189
50850
1065039

For the Six-Month Period From July1 to December 21, 2010

For the Year Ended June 30, 2010
551128
984998
28614
53460
579742
1038458

Note
Salaries and wages
Retirement cost

For the Year Ended December 31, 2011

1014189
22
50850
1065039

For the Six-Month Period From July1 to December 21, 2010

For the Year Ended June 30, 2010
551128
984998
28614
53460
579742
1038458