- Zubiri allegedly failed to disclose any real estate properties in Bukidnon (land and building) in 2006.
- “The Money Market of P84 million cannot be sourced from Liabilities or Income which means ‘unexplained wealth’ and cannot be determined in cash flow analysis.”
- In 2008, “Under ‘B’ of the SALN, declarant has nothing to declare and checked No. 2 as ‘not applicable,’ meaning there was no acquisition and disposal of vehicles. Yet, he (Zubiri) disclosed under ‘E’ that his Jaguar Style which was purchased in 2005 was ‘sold.’”
- The following year, 2009, “he said that he had business interests and financial connections but he did not disclose the amount of acquisition. Worst, he did not disclose his business interests and financial connection like being the leader-investor of Sugarcane Farmers of Bukidnon Multi-Purpose Cooperative with authorized capital of P160 million.”
- In 2010, “he did not disclose his Toyota Fortuner worth P1.8 million he acquired in 2007 and did not report it as ‘sold’ or ‘disposed.’”
- In 2011, “he did not disclose his BMW 730 series 2009 worth P6 million, though this was not sold as it was a newly acquired car in 2009.”

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