SOP Amendment / Addendum

Date : 09/04/2006
SOP Amedment / Addendum No. : GM-DN10.A
Title : Amendment to the Implementing Guidelines on Filler Transactions
Digest :
For the information, guidance and compliance of all concerned, published
hereunder is the amendment to the implementing guidelines on Filler
Transactions.
I. TERMS OF REFERENCE
XXX
II. IMPLEMENTING GUIDELINES
A. Warehouse Documentation Procedures
A.1 Filler Stocks
1. Filler stocks shall be issued to the buyer /
customer / authorized recipient when the quantity
of stocks authorized to be issued to same (i.e.,
quantity stated in the AI) has the number of bags
fully served but the net kilogram still has a balance
for issuance.
Example 1 : Quantity of stocks issued as
fillers necessitated emptying a bag / a
number of bags.
Stock for issuance = VTEW61
Quantity per AI = 100 bags
Net weight = 5,000 kg
MTS weight per piece = 0.12 kg
(12 kg for 100 bags)
Gross weight = 5,012 kg
One hundred (100) bags have
already been issued but the
quantity in gross weight is only
4881 kg (net weight is only 4869
kg) with a balance of 131 net kg.
Three (3) bags were used to
serve the balance, however, only
two (2) bags were emptied.

Computation :
Gross Weight:
Total gross weight of 100 bags
should be = 5,012 kg
Less: Actual gross wt. of the 100
bags = 4,881 kg
Filler stocks to be issued = 131
net kg
Net Weight :
Total net weight of 100 bags
should be = 5,000 kg
Less: Actual net wt. of the 100
bags = 4,869 kg
Filler stocks to be issued = 131
net kg
Refer to Exhibit 1 for
documentation of Example 1.
Example 2 : The quantity of stocks issued as
fillers is not enough to empty a bag of stocks
Stock for Issuance = VBEW61
Quantity per AI = 50 bags
Net weight = 2,500 kg
MTS Weight per Piece = 0.11 kg
(5.5 kg for 50 bags)
Gross weight = 2,505.5 kg
Fifty (50) bags of VBEW61 have
already been issued but the
quantity in gross weight is only
2,498 kg (net weight is only
2,492.5 kg) with a balance of 7.5
net kg.
Computation :
Gross Weight:
Total gross weight of 50 bags
should be = 2,505.5 kg

Less: Actual gross wt. of the 50

bags = 2,498.0 kg
Filler stocks to be issued = 7.5
net kg

Net Weight :
Total net weight of 50 bags
should be = 2,500.0 kg
Less: Actual net wt. of the 50
bags = 2,492.5 kg
Filler stocks to be issued = 7.5
net kg
Refer to Exhibit 2 for
documentation of Example 2.
2. The recipient of the filler stocks (i.e.
buyer/customer) shall be required to provide the
container/s for the filler stocks. The filler stocks
shall be transferred to the container/s supplied by
the buyer/customer.
3. The quantity of emptied containers from filler
stocks for a certain month shall be documented by
a separate WSI and a corresponding ESR as
receipt of MTS from fillers.
At the end of every month, the Warehouse
Supervisor shall request for the preparation
of an AI (Authority to Issue) for the emptied
containers from filler stocks issued for that
particular month. The request shall be
supported by a statement of filler stocks
issued indicating the following:
a. WSI number covering the stocks issued to the buyer / customer
b. date of said WSI
c. volume of stocks issued as fillers
d. number of emptied containers; and
e. type of sack
The number of bags to be requested for the
AI shall be the actual number of bags

emptied from filler stocks for the month.

Illustration:
For purposes of illustration, a
third transaction was added to
examples 1 and 2. These three
(3) transactions for the month
necessitated the issuance of filler
stocks as follows:
Date WSI No. Filler Stocks
Issued
June 13 7283501 131.0
June 19 7283511 7.5
June 27 7283513 58.5
------Total 197.0 net kg
number of emptied containers - 4 - PRMG50 - 2
PRMH50 - 2
The total kilograms of filler
stocks issued is 197 kg. If you
divide this by 50 kg (supposed
weight per bag), you are
supposed to request for 3
emptied sacks only. However the
actual bags emptied was 4 since
these were underweight, hence
the number of bags to be
requested should be 4.
Please refer to Exhibit 3 for the request for
preparation of AI, Exhibit 4 for the AI, Exhibit
5 for the WSI and Exhibit 6 for the ESR
covering the illustrated transactions.
The WSI and the ESR covering the emptied
containers of filler stocks shall be issued
simultaneously. The quantity of emptied
containers from filler stocks for the month
and the ESR number shall be indicated in the
WSI while the WSI number shall be indicated
in the ESR as cross reference.

A.2 Filler Sacks

XXX
B. Reporting System for Filler Transactions
1. Filler stocks shall be included in the Daily Stock Inventory
Reports particularly theStatement of Daily Issues but the net
weight of the filler stocks shall be part of the gross and net
weights of the original activity (i.e. Sales). Refer to Exhibit
7 and Exhibit 8 for the Statements of Daily Issues of Example 1
and Example 2, respectively.
The filler stocks shall also be included in
the Recapitulation of Stock Issues by Nature of
Transaction and the Summary of Daily Warehouse
Receipts, Issues and Balances, also part of the Daily
Stock Inventory Reports, but the net weight shall likewise
be part of the gross and net weights of the original
activity (i.e. Sales).
2. The WSI for the emptied containers from filler stocks for the
month shall be included in the Statement of Daily Issues at the
end of the month. Please refer toExhibit 9 for illustration. It shall
be treated as another transaction with Fillers (Emptied Sacks
from __(period covered)__ per ESR#/ESI#________)
indicated under nature of transaction. The quantity of emptied
containers for filler stocks shall be indicated in the "Quantity in
Bags portion with zero quantity in the "Gross and Net" kilos
portions. It shall likewise appear as a separate activity in the
Recapitulation of Stock Issues by Nature of Transaction and
shall be included in the Summary of Daily Warehouse
Receipts, Issues and Balances with the quantity of emptied
containers for filler stocks indicated in the "Quantity in Bags
portion and zero quantity in the "Gross and Net" kilos portions.
3. Filler transactions shall be considered as a separate activity
in the Statement of Daily MTS Receipts (Exhibit 10) or the
Statement of Daily MTS Issues (for filler sacks). The WSI
number covering the emptied sacks from fillers shall be
indicated in the "Received from/Issued to portion of the
Statement. The filler transaction shall likewise be included in
the Summary of Daily Warehouse MTS Receipts, Issues and
Balances.
All provisions of the original implementing guidelines (GM-DN10)
inconsistent with this amendment shall be superseded.
This amendment shall take effect September 04, 2006.

Date Approved: September 04, 2006