Documente Academic
Documente Profesional
Documente Cultură
To : President
Last June 28 to 29, 2019, we visited your farm and conducted an audit in relation to your plan to submit an
acquisition proposal to DV BOER INTERNATIONAL CORP. The audit was done in the presence of your
administrative manager, Mr. Juan Dela Cruz and operations manager, Mr. Peter Vinincula.
a.) Your summary of income and expenses monthly were properly presented and it helped us better in
compiling your cash disbursements with regards to your operating activities.
b.) Your buildings are properly planned, with important spacing requirements, and aligned with high
standards of goat breeding. They are properly maintained with appropriate ventilations and
protection against adverse weather environment.
c.) Your biological assets are very healthy and in good condition.
d.) Teamwork is evident given the proper maintenance of the farm.
e.) Location is very strategic for tourism business with its beautiful panoramic view of Laguna. It is
highly accessible given the newly completed construction of San Juanito bridge, and it is nearby
Philippine army camp.
Our approach:
a) It was noted that during the initial operation of the farm, some of the buildings were constructed
simultaneously to maximize efficiency and to manage cost. Hence, cash disbursements related to
the construction of buildings and structures were appropriated in a general construction category
(i.e., costs were not specifically identified per type of building). In this regard, to establish the
reasonable balances of your property, plant and equipment, we conducted a physical inventory of
your assets with the help of your Admin. Manager. From this, we conservatively estimated the value
of each property. As soon as we finished the list, we compared the data to the uncategorized cash
disbursements as basis to our adjustments related to the construction and/or purchases of assets.
b) Given the unique nature of the business, we used a LIQUIDATION approach for your company
valuation. We reflected all your paiwi cash collection against cash disbursements. We think that this
approach is more appropriate especially if your records are presented on a cash basis accounting.
c) We also presented intangible assets such as goodwill and potential income from future business
related activities in our report as one of the basis for the negotiation.
Sincerely yours,
Abc Farm
LIQUIDATION SUMMARY OF PAIWI COLLECTION - CASH BASIS
As of June 30, 2019
INCOME STATEMENT
July 2017 Aug 2017 Sep 2017 Oct. 2017 Nov. 2017 Dec. 2017 2017
ACCOUNTS
PAIWI COLLECTION 2,104,312.5 2,322,000.0 3,270,187.0 2,231,749.0 9,928,248.5
0 0 0 0 0
Less: Cost of Service
Royalty Fee 97,959.38 158,630.25 100,000.00 356,589.63
Sales Discount/Commission 17,415.00 95,075.00 52,245.00 164,735.00
Paiwi Payout 0.00
Total Cost of Service 0.00 0.00 0.00 115,374.38 253,705.25 152,245.00 521,324.63
Gross Profit 0.00 0.00 2,104,312.5 2,206,625.6 3,016,481.7 2,079,504.0 9,406,923.8
0 2 5 0 7
OPERATING EXPENSES
Accomodation and 1,500.00 1,725.00 75,000.00 78,225.00
Assistance
Advertising & Promotions 20,729.17 729.17 21,458.34
Bank Charges 0.00
Director's Allowance 100,000.00 100,000.00 100,000.00 200,000.00 500,000.00
Donations & Contribution 15,000.00 15,000.00
Dues & Subscription 0.00
Employee Medical Expense 0.00
Employee Medicine Supplies 0.00
Employees Benefits 1,000.00 5,940.00 6,940.00
Employees Uniforms 2,200.00 7,470.00 9,670.00
Employer share- philhealth 0.00
Employer share- sss 0.00
Farms Materials and Supplies 53,650.00 10,470.00 42,000.00 60,940.00 3,591.00 170,651.00
Foods and Meals Allow. 3,000.00 3,600.00 3,000.00 5,000.00 15,670.00 13,667.00 43,937.00
Fuel and Oil 0.00
House keeping Supplies Exp 0.00
Insurance Expense 0.00
Interest Expense 0.00
Legal Fees 0.00
Meeting & Conference 2,641.38 2,641.38
Miscellaneous Expense 3,000.00 3,000.00 6,000.00
Permits and Licenses 0.00
Photocopying & notary 1,500.00 1,500.00 3,000.00
Postage (LBC, Palawan) 0.00
Power and Light 17,000.00 17,000.00
Professional fee 6,500.00 6,500.00
R&D - Necropsy 0.00
Rent Expense 30,000.00 30,000.00 30,000.00 130,000.00 220,000.00
Repair and Maintenance 7,889.25 500.00 28,900.00 37,289.25
Representation and Ent. 7,000.00 9,641.38 7,500.00 35,000.00 59,141.38
Salaries and wages 6,400.00 30,400.00 146,000.00 165,850.00 127,950.00 144,420.00 621,020.00
Security Services 0.00
Supplies - Feeds-Goats 0.00
Supplies - Medicines-Goats 0.00
Supplies - Office 2,633.00 6,600.00 9,233.00
Taxes and Licenses 6,500.00 9,000.00 56,140.00 71,640.00
Telephone 4,600.19 1,000.00 1,000.00 1,000.00 1,000.00 8,600.19
Training & Development 0.00
Transportation and Traveling 2,400.00 2,400.00 6,000.00 8,000.00 22,200.00 16,738.00 57,738.00
Water expense 4,350.00 33,580.00 37,930.00
13th Month Pay 0.00
TOTAL OPERATING 101,300.00 94,050.19 374,369.17 379,884.18 385,685.00 668,326.00 2,003,614.5
EXPENSES 4
NET INCOME - -94,050.19 1,729,943.3 1,826,741.4 2,630,796.7 1,411,178.0 7,403,309.3
101,300.00 3 4 5 0 3
Schedule 3 : Monthly Income
Statement
INCOME STATEMENT
Jan 2018 Feb 2018 Mar 2018 Ápr 2018 May 2018 June 2018
ACCOUNTS
PAIWI COLLECTION 3,469,938.0 720,313.00 1,090,250.0 1,032,563.0 2,000,000.0 1,280,000.0
0 0 0 0 0
Less: Cost of Service
Royalty Fee 173,497.00 36,016.00 54,512.00 51,628.15 100,000.00 64,000.00
Sales Discount/Commission 17,415.00 54,922.00 0.00 9,000.00 9,600.00 19,200.00
Paiwi Payout
Total Cost of Service 190,912.00 90,938.00 54,512.00 60,628.15 109,600.00 83,200.00
Gross Profit 3,279,026.0 629,375.00 1,035,738.0 971,934.85 1,890,400.0 1,196,800.0
0 0 0 0
OPERATING EXPENSES
Accomodation and 0.00 1,920.00 0.00 0.00 0.00 0.00
Assistance
Advertising & Promotions 729.00 729.00 729.00 729.00 16,785.00 16,360.00
Bank Charges
Director's Allowance 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
Donations & Contribution 500.00 0.00 0.00 0.00 0.00
Dues & Subscription 0.00 0.00 300.00 0.00
Employee Medical Expense 0.00 0.00 0.00 160.00 300.00 1,150.00
Employee Medicine Supplies 0.00 0.00 680.00 336.00 1,800.00 180.00
Employees Benefits 0.00 0.00 10,000.00 22,000.00 0.00
Employees Uniforms 0.00 2,790.00 3,335.00 0.00 3,500.00 0.00
Employer share- philhealth 0.00 0.00 0.00 0.00 0.00 0.00
Employer share- sss 0.00 0.00 0.00 0.00 0.00 0.00
Farms Materials and 8,509.50 11,373.00 19,778.75 13,027.00 24,139.00 0.00
Supplies
Foods and Meals Allow. 12,695.00 14,867.60 29,200.00 25,820.00 31,599.00 46,800.00
Fuel and Oil
House keeping Supplies Exp 0.00 2,200.00 2,222.75 295.00 1,000.00 0.00
Insurance Expense 0.00 0.00 0.00 0.00 0.00 0.00
Interest Expense 0.00 0.00 0.00 0.00 0.00 0.00
Legal Fees
Meeting & Conference 0.00 0.00 0.00 0.00 0.00 0.00
Miscellaneous Expense 10,100.00 0.00 900.00 13,635.00 900.00 20,000.00
Permits and Licenses
Photocopying & notary 1,350.00 750.00 1,376.00 500.00 1,050.00 750.00
Postage (LBC, Palawan) 7,665.00
Power and Light 3,600.00 4,912.06 2,440.84 0.00 8,773.91 4,046.26
Professional fee 0.00 0.00 0.00 0.00
R&D - Necropsy
Rent Expense 30,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Repair and Maintenance 37,500.00 650.00 0.00 4,780.00 2,708.00 1,005.31
Representation and Ent. 200.00 5,000.00 2,500.00 30,964.85 7,000.00 0.00
Salaries and wages 164,800.00 189,530.00 192,277.70 176,011.00 189,000.00 173,919.00
Security Services 0.00 0.00 0.00 0.00 0.00 0.00
Supplies - Feeds-Goats 0.00 3,510.00 0.00 5,500.00 66,370.00 73,915.00
Supplies - Medicines-Goats 4,987.00 1,790.00 2,110.00 88,002.00 4,701.00
Supplies - Office 1,160.00 2,907.00 3,735.00 936.00 0.00 36.75
Taxes and Licenses 8,300.00 4,637.00 0.00 0.00 0.00 0.00
Telephone 1,000.00 1,000.00 1,050.00 1,000.00 1,000.00 1,000.00
Training & Development 0.00 26,808.00 5,254.00 32,708.00 1,500.00 22,200.00
Transportation and Traveling 7,140.00 15,383.15 7,632.00 11,050.00 15,520.00 13,570.00
Water expense 0.00 0.00 0.00 0.00 0.00
13th Month Pay
TOTAL OPERATING 387,083.50 422,118.81 394,901.04 449,561.85 603,246.91 499,633.32
EXPENSES
NET INCOME 2,891,942.5 207,256.19 640,836.96 522,373.00 1,287,153.0 697,166.68
0 9
Schedule 3 : Monthly Income
Statement
OPERATING EXPENSES
Accomodation and Assistance 0.00 0.00 0.00 1,920.00
Advertising & Promotions 1,500.00 1,500.00 0.00 38,500.00 77,561.00
Bank Charges
Director's Allowance 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 200,000.00 1,300,000.00
Donations & Contribution 0.00 0.00 0.00 500.00
Dues & Subscription 300.00 92,400.00 300.00 11,495.00 14,350.00 10,000.00 129,145.00
Employee Medical Expense 650.00 3,765.15 0.00 12,000.00 18,025.15
Employee Medicine Supplies 1,200.00 2,941.00 0.00 2,480.00 1,200.00 1,850.00 12,667.00
Employees Benefits 6,000.00 6,000.00 0.00 31,000.00 75,000.00
Employees Uniforms 0.00 0.00 760.00 7,200.00 17,585.00
Employer share- philhealth 0.00 0.00 0.00 24,479.00 24,479.00
Employer share- sss 0.00 0.00 0.00 40,563.00 40,563.00
Farms Materials and Supplies 10,090.00 13,582.14 20,966.00 18,658.00 21,216.00 26,185.00 187,524.39
Foods and Meals Allow. 33,100.00 31,216.00 22,200.00 41,095.00 40,034.00 31,220.00 359,846.60
Fuel and Oil
House keeping Supplies Exp 0.00 400.00 200.00 260.00 250.00 6,827.75
Insurance Expense 0.00 0.00 0.00 0.00
Interest Expense 0.00 0.00 0.00 0.00
Legal Fees
Meeting & Conference 0.00 0.00 0.00 5,000.00 7,978.00 5,000.00 17,978.00
Miscellaneous Expense 0.00 5,000.00 0.00 422.00 1,090.50 3,500.00 55,547.50
Permits and Licenses 0.00
Photocopying & notary 150.00 600.00 0.00 540.00 3,250.00 1,350.00 11,666.00
Postage (LBC, Palawan) 120.00 422.00 890.00 9,097.00
Power and Light 2,699.67 3,325.39 9,207.00 3,642.00 3,970.30 2,630.00 49,247.43
Professional fee 6,000.00 6,000.00 6,000.00 6,000.00 24,000.00
R&D - Necropsy
Rent Expense 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 24,000.00 254,000.00
Repair and Maintenance 19,760.00 4,480.00 3,846.00 67,411.00 19,075.00 24,960.00 186,175.31
Representation and Ent. 1,800.00 5,000.00 1,250.00 2,520.00 2,424.00 57,338.25 115,997.10
Salaries and wages 171,283.00 186,577.00 172,612.00 187,761.00 194,306.72 208,500.00 2,206,577.42
Security Services 0.00 0.00 0.00 0.00
Supplies - Feeds-Goats 1,460.00 32,745.00 49,695.00 77,200.00 31,000.00 79,450.00 420,845.00
Supplies - Medicines-Goats 5,734.00 30,830.00 6,698.00 240,663.00 13,544.00 20,065.00 419,124.00
Supplies - Office 675.75 0.00 0.00 28,933.55 7,999.08 3,151.00 49,534.13
Taxes and Licenses 0.00 0.00 0.00 12,937.00
Telephone 1,000.00 1,000.00 1,300.00 1,000.00 1,000.00 1,000.00 12,350.00
Training & Development 0.00 25,800.00 0.00 3,500.00 5,700.00 123,470.00
Transportation and Traveling 12,100.00 14,146.55 31,740.00 25,250.00 38,289.00 37,540.00 229,360.70
Water expense 0.00 0.00 0.00 0.00
13th Month Pay 0.00 100,301.00 100,301.00
TOTAL OPERATING 389,622.42 581,308.23 446,774.00 840,070.55 588,608.60 946,922.25 6,549,851.48
EXPENSES
NET INCOME 1,510,377.58 947,491.77 1,208,426.00 2,117,529.45 4,006,991.40 821,827.75 16,859,372.3
7
Schedule 3 : Monthly Income
Statement
2019 1ST
INCOME STATEMENT ACCOUNTS Jan 2019 Feb 2019 Mar 2019 Ápril 2019 May 2019 June 2019
HALF
PAIWI COLLECTION 2,000,000.00 810,500.00 334,750.00 800,000.00 880,000.00 5,465,250.00
640,000.00
Less: Cost of Service 0.00
Royalty Fee 144,000.00 100,000.00 40,000.00 16,000.00 40,000.00 384,000.00
44,000.00
Sales Discount/Commission 48,000.00 9,600.00 9,600.00 76,800.00
9,600.00
Paiwi Payout 450,000.00 270,000.00 180,000.00 1,980,000.00 1,530,000.00 5,850,000.00
1,440,000.00
Total Cost of Service 642,000.00 370,000.00 229,600.00 2,005,600.00 1,570,000.00 6,310,800.00
1,493,600.00
Gross Profit 1,358,000.00 440,500.00 105,150.00 - -690,000.00 -845,550.00
1,205,600.00
-853,600.00
0.00
OPERATING EXPENSES 0.00
Accomodation and Assistance 6,936.00
6,936.00
Advertising & Promotions 1,800.00 1,800.00
Bank Charges 8,184.00 8,874.00
690.00
Director's Allowance 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 600,000.00
100,000.00
Donations & Contribution 300.00 300.00
Dues & Subscription 10,200.00 11,208.00 8,500.00 29,908.00
Employee Medical Expense 195.00 8,905.00 472.00 12,202.00
2,630.00
Employee Medicine Supplies 0.00
Employees Benefits 0.00
Employees Uniforms 420.00 20,800.00 3,885.00 25,105.00
Employer share- philhealth 5,390.00 7,865.00 8,065.00 8,140.00 8,443.00 46,070.50
8,167.50
Employer share- sss 22,820.00 26,335.00 26,445.00 25,840.00 29,350.00 158,226.20
27,436.20
Farms Materials and Supplies 18,970.00 3,731.00 11,102.00 3,751.00 4,858.00 56,142.00
13,730.00
Foods and Meals Allow. 38,615.00 44,613.00 31,493.00 41,830.00 37,120.00 224,651.00
30,980.00
Fuel and Oil 14,600.00 23,750.00
9,150.00
House keeping Supplies Exp 250.00 500.00 846.00 2,619.00 4,510.00
295.00
Insurance Expense 0.00
Interest Expense 0.00
Legal Fees 8,667.00
8,667.00
Meeting & Conference 5,750.00 4,780.00 7,821.00 2,470.00 4,835.00 33,636.00
7,980.00
Miscellaneous Expense -11,250.00 3,000.00 1,330.00 4,490.00 3,390.00 960.00
Permits and Licenses 0.00
Photocopying & notary 500.00 500.00 500.00 500.00 2,500.00
500.00
Postage (LBC, Palawan) 500.00 695.00
195.00
Power and Light 26,003.00 9,858.00 24,000.00 68,605.83
8,744.83
Professional fee 6,000.00 6,000.00 6,000.00 15,000.00 43,000.00
10,000.00
R&D - Necropsy 25,000.00
25,000.00
Rent Expense 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 120,000.00
20,000.00
Repair and Maintenance 34,261.00 45,691.00 280.00 23,552.00 18,137.00 133,366.00
11,445.00
Representation and Ent. 2,086.00 2,693.00 2,512.65 11,284.00 6,856.00 26,745.65
1,314.00
Salaries and wages 212,638.00 203,100.00 218,706.47 215,676.24 225,190.00 1,297,396.77
222,086.06
Security Services 0.00
Supplies - Feeds-Goats 109,020.00 95,859.00 77,570.00 162,320.00 505,019.00
60,250.00
Supplies - Medicines-Goats 25,984.00 166,732.00 125,165.00 27,700.00 18,015.00 379,911.00
16,315.00
Supplies - Office 2,663.00 500.00 126.00 705.00 4,422.00 9,260.50
844.50
Taxes and Licenses 10,500.00 7,000.00 17,500.00
Telephone 2,300.00 2,300.00 2,300.00 2,300.00 1,400.00 12,000.00
1,400.00
Training & Development 3,426.00 1,000.00 4,300.00 4,000.00 36,500.00 54,226.00
5,000.00
Transportation and Traveling 19,876.00 21,415.00 15,920.00 21,580.00 18,738.00 107,529.00
10,000.00
Water expense 0.00
13th Month Pay 0.00
TOTAL OPERATING EXPENSES 640,114.00 804,027.00 694,795.12 688,942.24 606,858.00 4,044,492.45
609,756.09
NET INCOME 717,886.00 -363,527.00 -589,645.12 - - - -
1,894,542.24 1,296,858.00 1,463,356.09 4,890,042.45
Schedule 4 : Property, Plant and Equipment
Purchased
Qty Category Name of equipment when? Purchase value
1 Building Goat House 1 - XL 2/1/2018 750,000.00
1 Building Goat House 2 - XL 2/1/2018 750,000.00
1 Building Goat House 3 - XL 8/1/2018 750,000.00
1 Building Goat House 4 - XL 5/1/2018 1,300,000.00
1 Building Public Toilet 2018 200,000.00
1 Building Kubo 1 2018 85,000.00
1 Building Kubo 2 2018 75,000.00
1 Building Kubo 3 2018 20,000.00
1 Building Quarantine 1 2018 200,000.00
1 Building Quarantine 2 2018 200,000.00
1 Building Pavillion 2018 500,000.00
1 Building Staff house 1 2018 375,000.00
1 Building Staff house 2 2018 375,000.00
1 Building Kitchen 2018 50,000.00
1 Building Vermiculture area 2019 50,000.00
1 Building Hospital 2018 300,000.00
1 Building Necropsy and warehouse 2018 100,000.00
1 Building Medicine's room 2018 100,000.00
Total 6,180,000.00
1 Farm Tools and Equipment Transformer 7/25/2017 59,000.00
1 Farm Tools and Equipment Grass Cutter 10/10/2017 8,500.00
1 Farm Tools and Equipment Welding Machine 10/19/2017 7,000.00
1 Farm Tools and Equipment Kingjet Knapsack sprayer 1/8/2018 1,639.75
1 Farm Tools and Equipment Kariton 6/8/2018 8,000.00
1 Farm Tools and Equipment Battery (6sm DPLM) 3/8/2019 3,300.00
1 Farm Tools and Equipment Digital Timbangan 3/8/2019 3,000.00
1 Farm Tools and Equipment Chopper (blue) 2018 65,000.00
1 Farm Tools and Equipment Chopper (yellow) 2018 70,000.00
5 Farm Tools and Equipment Emergency Light 2018 5,000.00
3 Farm Tools and Equipment Emergency Light 2019 2,794.00
5 Farm Tools and Equipment Fire Extinguishers 07/10/18 12,500.00
1 Farm Tools and Equipment Generator 2018 30,000.00
1 Farm Tools and Equipment Weighing Scale 2018 3,200.00
72 Farm Tools and Equipment Small Basins 2018 10,800.00
15 Farm Tools and Equipment Big Basins 2018 3,750.00
6 Farm Tools and Equipment Cabinets 2018 9,600.00
3 Farm Tools and Equipment Room Thermometer 2018 450.00
Total 303,533.75
1 Furniture and Fixtures Long Table 2018 8,000.00
1 Furniture and Fixtures Monoblock table 2018 3,500.00
1 Furniture and Fixtures Long Chair 2018 2,500.00
1 Furniture and Fixtures Long Chair - Kitchen 2018 2,500.00
8 Furniture and Fixtures Double Decks 2018 56,000.00
6 Furniture and Fixtures Storage Boxes 2018 3,000.00
8 Furniture and Fixtures Cushions 2018 20,000.00
3 Furniture and Fixtures Bunk bed 2018 15,820.00
2 Furniture and Fixtures Office Table 2018 6,500.00
1 Furniture and Fixtures Electric Fan 2018 7,800.00
1 Furniture and Fixtures Wall Cabinet 2018 2,500.00
1 Furniture and Fixtures monoblock chair 2018 300.00
Total 128,420.00
1 Kitchen Tools and Equipment Fujidenzo Freezer 4/2/2018 13,500.00
1 Kitchen Tools and Equipment Kitchen Utensils 2018 5,000.00
1 Kitchen Tools and Equipment Rice Cooker 2018 1,500.00
2 Kitchen Tools and Equipment LPG Tanks 2018 1,500.00
1 Kitchen Tools and Equipment Gas Stove 2018 1,500.00
1 Kitchen Tools and Equipment Single Stove Burner 2018 1,500.00
1 Kitchen Tools and Equipment Refrigerator 2018 7,500.00
Total 32,000.00
1 Land Improvement Water System 2018 130,000.00
1 Land Improvement Electricity Installation 2017 157,665.00
1 Land Improvement Grazing Area 2018 5,000.00
3 Land Improvement Carabao sled/patuke (Agri Camp) 2019 15,000.00
2 Land Improvement Horticulture area 2019 40,000.00
1 Land Improvement Gate 2018 11,000.00
1 Land Improvement Fencing 2018 141,835.00
1 Land Improvement Chicken Pen 2018 10,000.00
1 Land Improvement Concrete Road 2019 312,000.00
1 Land Improvement Landscaping 2019 75,000.00
Total 897,500.00
1 Office Tools and Equipment Vacuum Cleaner 1/8/2018 5,499.75
1 Office Tools and Equipment Cellphone 10/9/2018 6,990.00
1 Office Tools and Equipment Hwawei Tablet 10/9/2018 3,500.00
1 Office Tools and Equipment Videoke Machine 12/19/2018 26,000.00
1 Office Tools and Equipment Acer Laptop 2018 23,000.00
1 Office Tools and Equipment Brother Printer 2018 12,000.00
1 Office Tools and Equipment Lenovo Laptop 2018 21,500.00
1 Office Tools and Equipment Lenovo Laptop 05/18/19 22,400.00
1 Office Tools and Equipment Projector 2018 9,800.00
2 Office Tools and Equipment Retractable Tents 2018 5,600.00
1 Office Tools and Equipment Portable Speaker 2018 5,000.00
Total 141,289.75
1 Transportation Vehicle ELF 9/9/2017 355,000.00
1 Transportation Vehicle Hyundai Porter 10/15/2018 170,000.00
Total 525,000.00
3,340,900.00
Carabao Healthy
35,000.00
Chicken Healthy
5,000.00
African night crawlers
6,000.00
Dogs Healthy
6,000.00
Puppies Healthy
1,750.00
53,750.00
TOTAL
3,394,650.00
D 33 1 doeling GH 2 Healthy
4,000.00
D3 1 doeling GH 2 Healthy
4,000.00
D 83 1 doeling GH 2 Healthy
4,000.00
D 10 1 doeling GH 2 Healthy
4,000.00
D 97 1 doeling GH 2 Healthy
4,000.00
D 86 1 doeling GH 2 Healthy
4,000.00
D 80 1 doeling GH 2 Healthy
4,000.00
D 76 1 doeling GH 2 Healthy
4,000.00
D 95 1 doeling GH 2 Healthy
4,000.00
D 96 1 doeling GH 2 Healthy
4,000.00
D 58 1 doeling GH 2 Healthy
4,000.00
D 38 1 doeling GH 2 Healthy
4,000.00
D 79 1 doeling GH 2 Healthy
4,000.00
D 13 1 doeling GH 2 Healthy
4,000.00
D9 1 doeling GH 2 Healthy
4,000.00
D4 1 doeling GH 2 Healthy
4,000.00
D 82 1 doeling GH 2 Healthy
4,000.00
D6 1 doeling GH 2 Healthy
4,000.00
D5 1 doeling GH 2 Healthy
4,000.00
D 41 1 doeling GH 2 Healthy
4,000.00
D2 1 doeling GH 2 Healthy
4,000.00
D 11 1 doeling GH 2 Healthy
4,000.00
D 12 1 doeling GH 2 Healthy
4,000.00
D1 1 doeling GH 2 Healthy
4,000.00
No tags/necklace 8 doelings GH 2 Healthy
32,000.00
BK 2007 1 buckling HOSPITAL w/ orf
3,500.00
B 60 1 buckling HOSPITAL w/ orf
3,500.00
MEQ 10 D 1 doeling HOSPITAL w/ orf
3,500.00
RB 28 B21 1 buckling HOSPITAL w/ orf
3,500.00
JKS B 1 buckling HOSPITAL w/ orf
3,500.00
920,500.00
Schedule 7 : MF Contribution