Republic of the Philippines

Regional Trial Court

th
8 Judicial Region Branch VI
Valenzuela City

Johnny De La Cross
Plaintiff Civil Case No. 32790
For: Damages
-versus-

Sports Unlimited, Inc.

Defendant

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JUDICIAL AFFIDAVIT OF MURSHID A. MARSANGCA

I, MURSHID A. MARSANGCA, 30 years old, Filipino, married,

residing at Valenzuela City, after having been sworn to in accordance
with the law do hereby depose and state:

That Atty. Michaelvin Chiong is the counsel who conducted and

supervised my examination as a witness at his office at Door 12,
Yaokasin Bldg. Rizal Ave. Street, Tacloban City, Philippines;

That I am answering the questions herein fully conscious that I

do so under oath and that I may be criminally liable for false
testimony or perjury;

PURPOSE: This affidavit / testimony of witness, ATTY. LEILA

DELIMA, is being offered to prove that there was actual damage
suffered by Johnny Dela Cross as a result of the illegal seizure and
the amount of such damage. Also to authenticate the genuineness of
the Reports (Exhibits A ) which is offered as evidence of the actual
damage.

Personal competence and occupation

Q1: What is your educational attainment?

A1: I graduated from Bicol University with a degree of
Bachelor of Science in Accountancy in year 2000.

Q2: What is your current occupation?

A2: I am an accountant for Super Putter Enterprises. I am in
charge with managing the books of account of the company. I also
monitor the progress of sales of the company by determining
whether there has been and increase or decrease of sales and the
amount of such increase or decrease.

Q3: Can you read and write in English?

A3: Yes.

Q4: Can you read and write in Filipino?

A4: Yes.

Content of the Statement of Account

Q5: What does the document in Exhibit A contain?

A5: It is the statement of account I made which indicates the
number of stocks per month which are released for sale and also cost
of raw materials purchased for their manufacture.

Q6: By your knowledge and based on the statement of

account, what is the value of the unfinished products inside the van
driven by Paul Desi?
A6: The value of the raw materials used for the 10,000
unfinished caps is PHP 8,000,000.

Q7: What is your basis for this?

A7: At the time the van was intercepted, the products inside
are almost done already. They are only lacking the logos, which
depending on the design, would cost around PHP 100 to PHP 200. At
the time the products were put inside the van, the unit cost for each
was PHP 800.

Q8: How about the overhead expenses already? Is it possible

for you to quantify that for us to understand what the true value of
the goods are?
A8: If we are to take into consideration the overhead
expenses, it is best to divide the overall overhead expenses of the
company. Given that we are able to produce 50,000 caps per month,
10,000 caps is 1/5 of the production. Our total overhead expense as
shown in the records is 10Million. 1/5 of which is PHP 2,000,000

Q9: So how much us the total cost of the 10,000 caps inside
the van driven by Paul Desi?
A9: PHP 10,000,000 Sir.

Q10: How has this affected Super Putter revenues?

A10: On average, the margin of Super Putter per cap is PHP 500.
Therefore, the unrealized profit due to the loss of the 10,000 caps is
PHP 5,000,000.

Q11: What then is the total loss suffered by Super Putter?

A11: PHP 15,000,000 Sir. The value includes the actual cost and also
the unrealized profit of Super Putter.
Q12: What about the other 50,000 caps that were seized
subsequently?
A12: The loss of Super Putter for the 50,000 caps is PHP 75,000,000.
Raw materials as well as overhead cost is PHP 50,000,000 and
another PHP 25,000,000 for the unrealized profits.

Q13: Would it be possible for you to please state, for the record, the
total loss suffered by Super Putter for the 60,000 caps that were
confiscated?
A13: PHP 90,000,000

IN WITNESS WHEREOF, I have hereunto affixed my signature

this 12th day of March 2008 at Tacloban City, Philippines.

Murshid A. Marsangca
Murshid A. Marsangca
Affiant

SUBSCRIBED AND SWORN to before me, a notary public of

Valenzuela City on this 20th day of March 2008, affiant personally
came and appeared before me, exhibiting her Passport No. 093462
issued on April 15, 2000 at Valenzuela City, known to me and
avowed under penalty of law to the whole truth of the contents of
said instrument.

Julia C. Romualdez
Atty. Julia C. Romualdez
NOTARY PUBLIC
Until December 31, 2016
PTR No. 050183/Baguio City/01-11-16
Roll of Atty. No. 8121983
IBP Lifetime Membership No. 9031984
Valenzuela City
Doc. No. 28
Page No. 04
Book No. 06
Series of 2016.

ATTESTATION OF LEGAL COUNSEL

I, Michaelvin A. Chiong, after having been sworn to in

accordance with the law do hereby depose and say:

1. That I have faithfully recorded or caused to be recorded the

questions I asked and the corresponding answers that
witness, Murshid Marsangca, gave;
2. That I have not, nor any other person present or assisting
coached the witness regarding the witness’ answers; and
3. That I fully understand that any false attestation shall
subject me to disciplinary action, including disbarment.

IN WITNESS WHEREOF, I have hereunto affixed my signature

this 12th day of March 2008 at Valenzuela City, Philippines.

Mike Chiong
ATTY. Michaelvin A. Chiong
Counsel for Plaintiff
31 Burgos Street, Valenzuela City
PTR No. 050183/Valenzuela City/01-11-16
Roll of Atty. No. 8121983
IBP Lifetime Membership No. 9031984
Both issued in Valenzuela City
MCLE Compliance V—005374
Issued on January 11, 2016

SUBSCRIBED AND SWORN to before me this 12th day of March

2008 at Valenzuela City, Philippines.
 Julia C. Romualdez
Atty. Julia C. Romualdez
NOTARY PUBLIC
Until December 31, 2016
PTR No. 050183/Baguio City/01-11-16
Roll of Atty. No. 8121983
IBP Lifetime Membership No. 9031984
Tacloban City

Doc. No. 28
Page No. 04
Book No. 06
Series of 2016.