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Forensic financial analyst Atty. Alexander Cabrera takes his oath as witness during the impeachment trial of Vice President Sara Duterte on Friday, Oct. 9.

House prosecutor Chel Diokno presented the witness, as the trial continues its hearing on the Article II of the Articles of Impeachment, pertaining to Duterte's supposed wealth. (Video courtesy of Senate of the Philippines)

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Transcript
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.
05:34I am sure I have a choice
05:34of the...
05:34surrounding movies,
05:36but I know I won't be using 되게
05:37so basically that200 views all of theIN on the same day,
05:39which is quite a discussion,
05:44like

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