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De Lima Flags Gaps, Shifts In Duterte SALNs
Photo credit: Leila de Lima
A lawmaker has raised fresh concerns over the financial disclosures of Vice President Sara Duterte, pointing to what she described as missing liquid assets, shifting liability reporting, and a steady rise in declared net worth over recent years.

During the House Committee on Justice hearing on impeachment complaints, Mamamayang Liberal Party-list Rep. Leila de Lima questioned the consistency of Duterte’s Statements of Assets, Liabilities and Net Worth (SALNs), particularly entries from 2019 to 2024.

“On the first point of observation that I am making, ‘yung tungkol po doon sa wala na pong naipakita, wala na pong nai-declare o rinireport na cash in bank o cash in hand noong 2019-2024. Pero noong mga una meron na rereport na mga cash on hand or cash in bank,” De Lima noted during the hearing.

She pointed out that earlier SALNs included cash on hand or cash in bank, but these liquid assets no longer appeared in later filings, calling attention to what she described as a “continuous disappearance” of such entries.

“So from 2019 to 2024, wala na pong cash on hand or cash in bank. Para sa akin po ang biglaan at tuloy-tuloy na pagkawala ng deklarasyon ng liquid assets. Because cash on hand and cash in bank are liquid assets. Sa kabila ng dati meron naman na mga halaga ng mga cash on hand, cash in bank, ay nagdudulot ng pagdududa sa kawastuhan at kabuuan ng subsequent SALNs ni VP Sara,” she pointed out.

De Lima also highlighted what she said was a major shift in how liabilities were reported, citing figures from 2016 to 2020 before noting changes in succeeding years.

She said earlier SALNs reflected liabilities ranging from over ₱6 million in 2016 down to about ₱2.49 million in 2020, but observed that beginning 2021, the entries appeared to change in structure.
“Second point of observation Madam Chair. Tungkol naman po sa liabilities. Nakita rin po natin as to liabilities, VP Sara declared 6,954,454 in 2016,” she recalled.

“At sa 2017 naman liabilities of 6,313,188 in 2017 and 6,119,113 in 2018. At sa 2019 naman po ay 3,460,790 and 2,490,105.90 in 2020. Kapansin-pansin po na mula 2021 tanging ang kanyang asawa na si Manases Carpio. Nagre-reflect ho ba yan dyan? Natanging ang kanyang asawa na si Manases Carpio ang may dineklarang mga liabilities at wala nang iniulat na utang o liability ni VP. Mako-confirm ho ba yan?” De Lima asked.

Officials from the Office of the Ombudsman’s Central Records Division confirmed that from 2021 onward, the declared liabilities in Duterte’s SALNs were recorded under the name of her husband, lawyer Manases Carpio.

“Your Honor I am reading from 2021 SALN submitted by the VP and it is stated there that the liabilities was a personal loan from various creditors po by Atty. Manases Carpio,” Atty. Karen Batu said.

“Based on the submitted 2022 SALN of the Vice President, the liabilities stated or declared therein was a personal loan of Manases Carpio,” she added.

“For the 2023 SALN, Your Honor, based on the submitted SALN by the Vice President, the liabilities declared therein was a personal loan of Manases Carpio, Your Honor.”

“For the 2024 SALN, Your Honor, reading from the submission of the Vice President, the liabilities were declared to be loans of Manases Carpio only, Your Honor, from various creditors and banks,” Batu further explained.

De Lima said the shift raises concerns about transparency and the consistency of disclosures, noting that it could affect how the Vice President’s financial position is interpreted.

“Again, only Manases Carpio and not Sara Duterte. Observation with respect to this. For the record, Madam Chair, ang ganitong biglang pagbabago sa paraan ng pag-uulat ng liabilities ay lubhang kahinahinala at nararapat siyasatin,” she stressed.

“Ang ganito pong pagbabago sa paraan ng pag-uulat ng liabilities ay lubhang kahinahinala at nararapat siyasatin as it may indicate reclassification or possible circumvention of full disclosure requirements,” she emphasized.

She added that these observations form part of a broader review of Duterte’s financial disclosures, including the reported rise in her declared net worth over the same period.
Apr 22, 2026
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