00:00Well, that is being done, Your Honor.
00:01Can we call the witness, attorney Alexander Cabrera?
00:04Can you situate him to the witness stand?
00:10The clerk of court is so directed.
00:17Same appearance, Your Honor.
00:43The clerk of court is directed to administer the oath to attorney Cabrera.
00:48Sir, kindly raise your right hand, please.
00:51You, Alexander B. Cabrera, do swear that the evidence you shall give in the case now pending
00:56between the Philippines and Vice President Cyrus Jim Ramon Duterte shall be the truth,
01:01the whole truth, and not the motherhood.
01:02So, healthy God.
01:05Kindly answer through the microphone, attorney Cabrera.
01:10Kindly answer in the affirmative through the microphone, attorney Cabrera,
01:14with respect to the oath, for the record.
01:17I do.
01:18Thank you, sir.
01:21How do we refer to you, Alex, or what would be your,
01:25or how are you usually called?
01:27Alex, sir.
01:29Attorney Alex, naunawahan po ba niyo inyong pinanumpaan,
01:32kaugnay sa pagbibigyan niyo na inyong testimonya,
01:35ngayong araw na ito, at malamang sa darating pang lunes muli.
01:40Naunawahan niyo po ba yan?
01:41Naunawahan ko po, Mr. Presiding.
01:43Salamat po.
01:44Salamat din po.
01:45Ang aming testigo po ay Certified Public Accountant, o CPA,
01:50at abogado na sanay na sanay sa pagkonduct ng financial audits,
01:55reviews, at investigations.
01:57Inaalok po namin ang kanyang testimonya bilang expert
02:01at para patunayan ang mga sumusunod.
02:04Una po, na-qualified siya to follow the money and reconcile the financial records.
02:10The witness possesses the education, professional qualifications,
02:15specialized training, experience, and technical expertise
02:19necessary to examine financial records, trace transactions,
02:24reconcile income and assets, analyze financial relationships,
02:28and identify material discrepancies among financial documents.
02:32Sa madaling salita, Your Honors, expertise po niya ang sundan ang pera.
02:37Number two, he examined the respondent statements of assets,
02:42liabilities, and net worth, or salience, income tax returns,
02:46and other tax records, bank records, anti-money laundering reports,
02:51corporate documents, audited financial statements,
02:54and other subpoenaed, official, or publicly available records.
02:59Three, he used recognized financial and accounting methods
03:03to test whether these records reconcile.
03:05The witness applies recognized methods of financial analysis,
03:10reconciliation, transaction tracing, and accounting analysis
03:14to compare the respondent's documented income and sources of funds
03:18against her assets, financial transactions, investments, and business interests.
03:24Fourth, based on the foregoing,
03:26the witness arrived at the following conclusions.
03:29One, Vice President Sara Duterte Salen for the years 2022, 2023, 2024, and 2025
03:38were untruthful with the substantial amount of assets
03:41belonging to the respondent and spouse found to be unreported.
03:46Second, Vice President Sara Duterte,
03:48during her vice presidency,
03:51continued to participate in various businesses.
03:54Third, her unexplained wealth,
03:57based only on the limited documents examined,
04:00excluding documents in the possession of Vice President Sara and spouse,
04:04amount to 818.87 million pesos.
04:09Fourth, the above-mentioned infringements,
04:11which happened in 2022, 2023, 2024, and 2025,
04:17established a pattern of constitutional violations year on year.
04:21And fifth, apart from the Constitution,
04:24other laws were violated or may have been violated,
04:27such as the National Internal Revenue Code,
04:30Republic Act 1379,
04:33Republic Act 6713,
04:35Republic Act 3019,
04:37Republic Act 12009,
04:40Securities and Regulations Code Rules,
04:42and Commission Audit Rules.
04:45We will establish, Your Honor,
04:46na ang aming testigo ay mapagkakatiwalaan
04:49dahil siya ay may integridad.
04:51Hindi po siya yung tipong expert na pinulot lang kung saan-saan.
04:55His credentials and trustworthiness are, in our view, impeccable.
05:00Ito po ang magiging ambag ng expert witness na ito.
05:03The other witnesses in this article
05:06presented the underlying records.
05:09SAL-N,
05:10corporate records from the SEC,
05:13records for firearms from the Philippine National Police,
05:16records of the Anti-Money Laundering Council,
05:20banks and insurance companies,
05:22and the Bureau of Internal Revenue.
05:25Attorney Cabrera will connect the dots
05:27and provide this court with the big picture.
05:30and the focus is providing the jury.
05:32Yeah,
05:32which is of fact,
05:33of what they're doing.
05:34Okay,
05:34I don't know.
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05:37so basically that200 views all of theIN on the same day,
05:39which is quite a discussion,
05:44like