Practice question
For a mathematical illustration only, the court has properly selected a base of PHP 100,000, a five-percent rate and two annual compounding periods. Applying PV = V(1+r)^n, what result follows?
- PHP 110,000.
- PHP 105,000.
- PHP 200,000.
- PHP 110,250.
- PHP 10,250 only.
Legal references
- Spouses Baterna v. National Transmission Corp., G.R. No. 276920, January 21, 2026, main decision, operative present-value and postfinality-interest rulings: https://lawphil.net/judjuris/juri2026/jan2026/gr_276920_2026.html
- RA 12289, Sections 3 and 7-8, amending RA 10752 coverage and its renumbered Sections 7-8 on possession and valuation: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/99855
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