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I hereby certify that I am the Certified Public Accountant (CPA) who performed the
compilation services related to the preparation and presentation of financial information
of an entity in accordance with an applicable financial reporting framework and report as
required by accounting and auditing standards for F.S. Serafica Enterprises, Inc. for the
taxable year ending June 30, 2016.
I hereby declare, under penalties of perjury and violation of Republic Act No. 9298, that
my statements are true and correct.
NICOLAS S. PAYLADO
Certified Public Accountant
Tax Identification Number 104-764-526-000
BIR Accreditation No.14-001953-1-2015, valid Until Mar. 11, 2018
BOA Accreditation No. 4052, valid until Dec. 31, 2017
PTR No. 48412954 dated Jan. 12, 2016; Ormoc City
NOTARY PUBLIC
I have compiled the accompanying financial statements of F.S. Serafica Enterprises, Inc.
based on information you have provided. These financial statements comprise the
statement of financial position of F.S. Serafica Enterprises, Inc. as at June 30, 2016, the
statement of comprehensive income, statement of changes in equity and statement of
cash flows for the year then ended, and a summary of significant accounting policies and
other explanatory information.
I have applied my expertise in accounting and financial reporting to assist you in the
preparation and presentation of these financial statements in accordance to International
Financial Reporting Standard for Small-and Medium-Sized Entities (IFRS for SMEs). I
have compiled with relevant ethical requirements, including principle of integrity,
objectivity, professional competence, and due care. These financial statements and the
accuracy and completeness of the information used to compile them are your
responsibility.
NICOLAS S. PAYLADO
Certified Public Accountant
Tax Identification Number 104-764-526-000
BIR Accreditation No.14-001953-1-2015, valid Until Mar. 11, 2018
BOA Accreditation No. 4052, valid until Dec. 31, 2017
PTR No. 48412954 dated Jan. 12, 2016; Ormoc City