PLDT Inc. | CIK:0000078150 |

Intangible Assets with Finite Life

Intangible

Asset with

Indefinite

Life

Trademark

Franchise

Customer List

Spectrum

Licenses

Others

Total

Intangible

Assets

with

Finite

Life

Total

Intangible

Assets

Goodwill

Total

Goodwill

and

Intangible

Assets

(in million pesos)

December 31, 2017

Costs:

Balance at beginning of the year

4,505

3,016

4,726

1,205

1,079

1,379

11,405

15,910

63,058

78,968

Additions

—

—

—

—

—

138

138

138

—

138

Translation and other

   adjustments

—

—

—

—

—

45

45

45

—

45

Balance at end of the year

4,505

3,016

4,726

1,205

1,079

1,562

11,588

16,093

63,058

79,151

Accumulated amortization and

   impairment:

Balance at beginning of the year

—

961

2,769

991

1,037

1,251

7,009

7,009

1,679

8,688

Amortization during the year

   (Notes 4 and 5)

—

186

511

80

7

51

835

835

—

835

Translation and other

   adjustments

—

—

—

—

—

45

45

45

—

45

Balance at end of the year

—

1,147

3,280

1,071

1,044

1,347

7,889

7,889

1,679

9,568

Net balance at end of the year

4,505

1,869

1,446

134

35

215

3,699

8,204

61,379

69,583

Estimated useful lives (in  years)

—

16

2 – 9

15

18

1 – 10

—

—

—

—

Remaining useful lives (in years)

—

10

1 – 3

2

5

5 – 9

—

—

—

—

December 31, 2016

Costs:

Balance at beginning of the year

4,505

3,016

4,726

1,205

1,079

1,189

11,215

15,720

63,092

78,812

Additions

—

—

—

—

—

175

175

175

—

175

Business combination

—

—

—

—

—

—

—

—

(34

)

(34

)

Translation and other

   adjustments

—

—

—

—

—

15

15

15

—

15

Balance at end of the year

4,505

3,016

4,726

1,205

1,079

1,379

11,405

15,910

63,058

78,968

Accumulated amortization and

   impairment:

Balance at beginning of the year

—

775

2,258

911

924

1,128

5,996

5,996

699

6,695

Impairment during the year

   (Note 5)

—

—

—

—

—

58

58

58

980

1,038

Amortization during the year

   (Notes 4 and 5)

—

186

511

80

113

39

929

929

—

929

Translation and other

   adjustments

—

—

—

—

—

26

26

26

—

26

Balance at end of the year

—

961

2,769

991

1,037

1,251

7,009

7,009

1,679

8,688

Net balance at end of the year

4,505

2,055

1,957

214

42

128

4,396

8,901

61,379

70,280

Esimated useful lives (in years)

—

16

2 – 9

15

18

1 – 10

—

—

—

—

Remaining useful lives (in years)

—

11

2 – 4

3

6

5 – 10

—

—

—

—