Subscriber contract costs consist of the cost to obtain and cost to fulfill a contract with subscribers. Cost to obtain amounted to Php4,533 million and Php4,448 million as at December 31, 2025 and 2024, respectively. Amortization of cost to obtain presented under selling and promotions amounted to Php1,427 million, Php1,204 million and Php3,147 million for the years ended December 31, 2025, 2024 and 2023, respectively. Costs to fulfill amounted to Php22,373 million and
Php24,369 million as at December 31, 2025 and 2024, respectively. Amortization of cost to fulfill, which is presented under depreciation and amortization in the Income Statement, amounted to Php8,055 million, Php7,449 million and
Php11,789 million for the years ended December 31, 2025, 2024 and 2023, respectively.

Advances to suppliers and contractors are non-interest bearing and are to be applied to contractors’ subsequent progress billings for projects.

Prepaid taxes include creditable withholding taxes and input VAT.

Prepaid fees and licenses include advance payments for NTC license fees and unexpired portion of fees paid to the NTC.