The hearing concentrated on Article II, specifically scrutinizing the gap between declared income in SALNs versus total bank cash flows from 2007 through 2025. Key figures included AMLC expert witnesses, BIR and banking representatives.
A major numerical clash occurred when financial analysts testified that Vice President Duterte’s combined assets across all covered Statement of Assets, Liabilities, and Net Worth (SALN) filings from 2007 to 2025 totaled ₱840 million—yet bank transaction flows over the same period reached roughly ₱4.4 billion. Senator-Judge Chiz Escudero underscored the gap by noting that even under the most generous assumptions, declared earnings fell short by at least five times the amount needed to cover such bank movements. A tense moment arose when BPI and BIR representatives admitted to database system adjustments, leading Senator-Judge Tito Sotto to express deep skepticism over reported bank "glitches". Meanwhile, Senator-Judge Robin Padilla made a memorable appeal asking that political allies in the "Tapang at Malasakit" coalition not be dragged into the financial allegations.
