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Nationwide round-up

DoH starts releasing cash benefits to health workers infected or dead from COVID-19

THE Department of Health said 25 families have received the P1 million cash benefit granted to health care workers who died due to coronavirus infection in the line of duty. In a statement, the department said all 32 cash checks for the identified beneficiaries have been prepared and 25 were already received, while five are pending some documentary requirements and two for confirmation as the heirs are abroad. Ten cash checks out of 42 health workers who were critically-ill have also been prepared. The cash benefits are provided under the Bayanihan To Heal As One Act. Meanwhile, Senate Minority Leader Franklin M. Drilon said President Rodrigo R. Duterte may tap his contingent fund for the cash benefit now that the Bayanihan law has expired. “The compensation will no longer be granted because it’s in the Bayanihan law, not in the General Appropriations Act… But, nothing can stop or anything illegal with the President — given there’s funding — using his contingent fund,” Mr. Drilon said in mixed English and Filipino in an interview over radio DzBB on Sunday. “The President has funds enough at his disposal,” Mr. Drilon said, referring to the P13-billion contingent fund and P4.5 billion confidential and intelligence fund under the 2020 national budget. — Vann Marlo M. Villegas and Charmaine A. Tadalan

Senate probe on illegal COVID-19 hospitals sought

A RESOLUTION has been filed in the Senate seeking to conduct an investigation on illegal hospitals operating to treat solely Chinese nationals who are suspected to have contracted the coronavirus disease 2019 (COVID-19). Senator Maria Lourdes Nancy S. Binay filed Senate Resolution No. 428 in light of government crackdowns that uncovered such clandestine makeshift hospitals in Clark, Pampanga and Makati City. “The proliferation of illegal medical facilities for the treatment of contagious diseases… is a public health concern that the Senate urgently needs to look into considering that they impose serious health risk,” the resolution read in part. The facility in Pampanga was a converted unit within the Fontana Leisure Park at the Clark economic zone. Ms. Binay, who is vice chairperson of the health and demography committee, said the Makati police has determined that the clinic there had “no business permit and the Chinese doctor working there had no license to practice in the Philippines.” Senator Risa N. Hontiveros had earlier called for the immediate deportation and blacklisting of those arrested. The National Bureau of Investigation had said it will be investigating the illegal facilities. — Charmaine A. Tadalan

Fintech firms seek emerging-industry protections in tax

THE fintech industry said it wants to be recognized as an emerging industry with some protections in a bill proposing to tax digital services.

“We fully understand that taxation is the lifeblood that sustains and nourishes every government. But we are likewise aware of its power to destroy emerging digital enterprises that are still at an embryonic stage in the Philippines,” Angelito M. Villanueva, chairman of Fintech Alliance.ph, said in a statement Sunday.

Mr. Villanueva was referring to House Bill No. 6765 or the proposed Digital Economy Taxation Act, which will impose a 12% value-added tax (VAT) on digital advertising, internet-based subscriptions, and transactions made on e-commerce platforms.

The bill could generate P27 billion in fresh revenue for a government pressed for cash during the pandemic, according to House Ways and Means Committee Chairperson and Albay Representative Jose Maria Clemente S. Salceda, who filed the bill.

Mr. Villanueva said the bill makes digital advertising and subscription-based services subject to VAT and requires foreign businesses to establish a local presence will “deter digital learning, innovation, and future-readiness.”

“It takes sustained capital intensive investments and a lot of time before digital goods and services become profitable,” he said.

In a position paper released Sunday, FintechAlliance.ph said the taxes proposed by the bill will serve as a “barrier” to substantial capital investment.

“Instead, the government should actually reward micro-, small, and medium enterprises in moving their products to online platforms.”

The group also wants a phased VAT implementation for domestic content or domestic online platforms. — Luz Wendy T. Noble

DBM releases 91% of budget as of end-May

THE Department of Budget and Management (DBM) said it released 91.1% of this year’s P4.1-trillion spending plan as of the end of May.

According to DBM documents, the agency released P3.736 trillion of the total budget, leaving a balance of P363.993 billion to be released over the rest of the year.

Some 87.4% or P2.074 trillion was released to line agencies out of the reduced P2.374-trillion program for the year under the 2020 General Appropriations Act (GAA).

Some 49% or P228.663 billion was released to special purpose funds out of the programmed P466.462 billion for the year. The funds include budgetary support to state-owned firms, allocations to local government units (LGUs) and the contingent fund, among others.

Under automatic appropriations, 99.4% of the program or P1.259 trillion was released, including retirement and life insurance premium, internal revenue allotment of LGUs, the block grant to the Bangsamoro Autonomous Region in Muslim Mindanao, pensions of former presidents and the special account in the general fund, among others.

Meanwhile, all P181.326 in other releases, including the P61.59 billion in the continuing appropriations under the 2019 GAA, have been released.

The DBM has also been realigning budget items to redirect funding to the coronavirus pandemic response from past priorities, as authorized by Republic Act No. 11469 or the Bayanihan to Heal As One Act.

Budget adjustments made in May included a bigger cut in the Department of National Defense budget, reducing it further to P182.028 billion from P185 billion after the first round of adjustments in April.

The Budget department also further reduced the Department of Public Works and Highways (DPWH) budget to P457.948 billion from the previously adjusted P458.948 billion. The DPWH received the largest budget cut of P123 billion.

The DBM also increased the funding for the Department of Labor and Employment to P19.9 billion from P18.9 billion as adjusted in April, and against the initial P17.423-billion program.

Meanwhile, the special fund for coronavirus pandemic expenses was increased to P3.647 billion in May from P1.407 billion in April. — Beatrice M. Laforga

DTI rules out rent concessions during MGCQ

THE Department of Trade and Industry (DTI) said rent deferrals will no longer apply during a modified general community quarantine (MGCQ).

The DTI once again changed its policy on rent deferral to apply the grace period consistently to businesses that closed down during the lockdown, regardless of the date businesses are permitted to operate.

The DTI will now require at least a 30-day grace period on rent payments counting from the date the quarantine is lifted.

This applies to residential rent as well as commercial rent for all micro, small, and medium-sized enterprises that were not permitted to operate during the lockdown.

The deferral applies to rent payments due during the enhanced community quarantine (ECQ), modified enhanced community quarantine (MECQ), and general community quarantine (GCQ).

Trade Secretary Ramon M. Lopez said in a mobile message Sunday that the deferral will not be extended to the MGCQ.

“Since MGCQ allows all sectors to operate, although category IV at 50% (capacity), there is no compelling reason to extend,” he said.

Areas outside Metro Manila, Central Luzon, Cagayan Valley, Calabarzon, Central Visayas, Pangasinan, Zamboanga City, Davao City, and Cebu City are under MGCQ.

The DTI in its previous memorandum circular 20-29 signed on June 2, granted commercial lessees grace periods counting from the date their businesses were permitted by the government to operate, whether or not they had resumed operations. Rent owed by businesses that are not yet allowed to operate was deferred by 30 days after the lockdown is lifted or after the date they are allowed to resume operations, whichever comes first.

But the DTI had since amended those guidelines to apply rent deferrals consistently regardless of permission to operate, under memorandum circular 20-31 signed June 4.

The businesses will not incur interest, penalties, or fees from deferred rent. The total rent that fell due within the lockdown is to be amortized over six months after the grace period.

The DTI continued to ask lessors to consider waiving or offering discounts for commercial rent or renegotiating lease term agreements for micro, small, and medium-sized enterprises.

“Enjoining lessors to still extend support like concessional rents or discount on months after the lifting of GCQ, since market demand may start weak,” Mr. Lopez said.

Lessors are not obligated to refund rent payments made during the lockdown.

LGUs ordered to streamline energy-project permit process

LOCAL government units (LGU) were ordered to streamline permit processing and fee structures for energy projects, in compliance with Republic Act No. 11234 or the Energy Virtual One-Stop Shop (EVOSS).

The Departments of Energy and Interior and Local Government (DILG) released on Friday a joint circular ordering a unified and streamlined permit process, harmonizing EVOSS, Administrative Order No. 23 which eliminates overregulation; Executive Order No. 30, which creates the Energy Investment Coordinating Council; and Republic Act No. 11032 or the Ease of Doing Business Law.

In the order, the DILG also prescribed a local government ordinance outlining the LGU Energy Code.

LGUs were ordered to create an energy sector committee under the local development council which facilitates the implementation of energy programs, policies, and projects that will also be included in the comprehensive development plans of provinces, cities, municipalities, and barangays.

Among provisions in the prescribed ordinance is the establishment of a local energy efficiency and conservation office, along with the appointment of its officer who will draft its office’s development plan.

Local governments were ordered to provide incentives to private-sector proponents of energy-efficiency projects in investment priority areas. — Adam J. Ang

PAGCOR remits P5B in fresh dividends to Treasury

THE Philippine Amusement and Gaming Corp. (PAGCOR) said it remitted P5 billion in additional dividends to the Treasury Friday to increase government funding for the coronavirus disease 2019 (COVID-19) containment effort.

In a statement late Friday, PAGCOR said the latest dividend contribution brings its total contributions to P17 billion so far this year.

“The agency’s latest remittance is mainly in support of the government’s fight against the COVID-19 pandemic,” it said.

PAGCOR turned over P12 billion on March 23.

PAGCOR is the third government-owned and controlled corporation (GOCC) to make major dividend payments. The other two are the Bangko Sentral ng Pilipinas and Philippine Deposit Insurance Corp.

“We might have suffered huge revenue losses but we can’t afford to lose the fight against this global health crisis,” PAGCOR Chairman and Chief Executive Officer Andrea D. Domingo.

GOCCs are required by law to remit 50% of their profits to the Treasury.

PAGCOR’s net profit dropped 49.8% year on year to P777.44 million in the first quarter after gaming was suspended due to the lockdown.

Gaming revenue declined 5.7% to P17.22 billion. — Beatrice M. Laforga

DTI’s Lopez says non-tariff barriers hinder pandemic response

TRADE Secretary Ramon M. Lopez expressed opposition to non-tariff measures across the region that could hinder the movement of essential goods as ASEAN members respond to the pandemic.

Mr. Lopez represented the Philippines at a video conference with ASEAN member states and partners China, Japan, and South Korea, the trade department said in a statement Sunday.

“In this critical time, we should refrain from imposing unnecessary non-tariff measures, such as export prohibitions and restrictions, to ensure adequate supplies of essential goods necessary to fight the pandemic,” he said.

At least 80 countries have placed temporary export restrictions on medical supplies including face masks, ventilators, and pharmaceuticals, the World Trade Organization reported in April. Some countries also placed restrictions on food items and toilet paper.

Mr. Lopez also supported the move to create an ASEAN emergency reserve for critical medicines and supplies.

Members of the Association of Southeast Asian Nations and their Chinese, Japanese, and South Korean counterparts in April agreed on a public health response fund, and are considering a medical supply reserve.

Tariff Commissioner Marissa Maricosa A. Paderon at a recent webinar also sought a review of outdated non-tariff measures.

Mr. Lopez said the pandemic exposed the vulnerabilities of supply chains.

“We see that by continuing to work together, we can consolidate our individual efforts, that of relevant

sectoral bodies, and our other partners into a coordinated strategy that will ensure the smooth flow of essential goods and services in combating COVID-19 in the region, as well as minimize disruptions in our supply chains,” he said.

Face masks produced in the Philippines are currently sold in both domestic and export markets. — Jenina P. Ibañez

Consensus in lease concessions due to COVID-19

(First of two parts)

Almost every part of the country has been, and remains, under community quarantine to help curb the COVID-19 pandemic. Business owners were forced to announce the temporary closure of non-essential establishments such as shopping centers, schools and office buildings, supermarkets, drugstores and other essential businesses which saw changes in operating hours and on-site operations, while food providers such as restaurants were only allowed to provide take away and food delivery services. As a result, commercial tenants found themselves in a dramatic situation where they lost all their revenue overnight while their obligations under their lease agreements continue to apply.

Although some lease contracts have provisions relating to force majeure events, most, if not all of these contracts do not include clauses on rent concessions specific to pandemics. In view of the situation, some lessors have announced that they are giving concessions to their lessees in the form of rent holidays or rent reductions during the lockdown, interest-free delays in rental payments, and even the restructuring of the amount and timing of rental payments until the end of the lease term. In lease contracts without force majeure clauses, lessors technically retain the discretion on whether to grant these reliefs, the extent of the relief to be provided, and over who they consider is entitled. Meanwhile, some lessees also proactively seek rent concessions (e.g., deferral of lease payments) or even amendments to the lease contracts to cushion their economic burden until the end of lease term, given that the full adverse effect of the pandemic remains unknown to this day.

Considering the voluntary nature of these concessions in this instance, many are curious as to how the lessors and lessees should account for these under PFRS 16, Leases.

ASSESSING WHETHER CHANGES IN CONTRACT ARE LEASE MODIFICATIONS
When changes are made to the terms of lease contracts (e.g., in lease payments or lease terms), the accounting for those changes will depend on whether they meet the definition of a lease modification under PFRS 16, which is defined as “a change in the scope of or consideration for a lease that was not part of the original terms and conditions of the lease.”

In assessing whether there has been a change in the scope of a lease, an entity considers whether there has been a change in the right of use granted to the lessee, which can be manifested in adding or terminating the right to use one or more underlying assets or extending or shortening the lease term. For example, a lessee may decide to rationalize operations and agree with the lessor to decrease the leased area from 1,000 square meters to 500 square meters. Another example would be a lessee negotiating with the lessor to extend or reduce the lease term.

On the other hand, when assessing whether there was a change in the consideration for a lease, the lessee and lessor should consider the overall effect of the change in the lease payments due under the contract. For example, there is a change in consideration when the lessor decides to provide a rental waiver during periods of the pandemic or when the lessor and lessee agree to change the lease payments from fixed to variable.

If there is no change in either the scope of or the consideration for the lease, then there is no lease modification. Even if there are such changes, but those would have resulted from clauses in the original lease contract or in the law or regulation covering the said contract, those changes are considered part of the original terms and conditions of the lease, hence there would still be no lease modification even if the effect of those clauses was not previously contemplated.

In considering whether changes in the scope or consideration are part of the original terms and conditions of a lease contract, an entity should consider all relevant facts and circumstances which may include the lease contract itself, or the law or regulation applicable to the lease contract. A paper by the International Accounting Standards Board (IASB) mentioned that for a change to be part of the original terms and conditions of the contract, there should be a clause present in either the contract itself or in the law or regulation governing the lease contract that provides an automatic adjustment of lease payments if a particular event occurs or circumstance arises. In some instances, it can be demonstrated by the presence of a force majeure clause in the contract, which allows for possible renegotiations or revisions when a specific situation occurs, such as when lease payments are suspended in cases of a prolonged market instability.

The presence of force majeure clauses in contracts would not automatically make the changes part of the original terms and conditions of those contracts. Oftentimes, these clauses are broadly written and do not specify what contractual rights and obligations are consequential to the occurrence of a force majeure event, much less what events would constitute force majeure. Therefore, the lessor and lessee may need to revisit the lease contract and agree on the coverage of the force majeure clause. In many cases, the parties may need to involve expert legal interpretation.

LEASE CONCESSIONS TREATED AS VARIABLE RENT
When it is established that a change in scope or lease consideration is not a lease modification, said change will generally be accounted for as a variable lease payment. Accordingly, each party should continue to account for the lease under the original lease contract, with the rent concession accounted for as an adjustment to lease income or expense in the period in which the concession arises.

LEASE CONCESSIONS TREATED AS LEASE MODIFICATIONS
When the change in lease payments is considered a lease modification, both the lessee and lessor should apply the guidelines for lease modifications under PFRS 16. The lessee in this case will remeasure the lease liability by discounting the revised lease payments using a revised discount rate, with a corresponding adjustment to the right-of-use (ROU) asset. This accounting treatment has an effect of recognizing the impact of the concession over the remaining lease term.

Since the modification requires the remeasurement of lease liability using a revised discount rate, it is necessary for the lessee to determine an incremental borrowing rate at the date of modification. The problem, however, is that the outbreak has driven market volatility, which could pose difficulties in estimating the revised incremental borrowing rate.

On the other hand, lessors will need to check whether the modification triggers a change in lease classification. For finance leases, if the modification changes the lease classification to an operating lease, then the lessor at the time of modification will derecognize the finance lease receivable and recognize the underlying assets according to their nature (i.e., property and equipment or investment property) at an amount equal to the investment in the lease immediately before the effective date of the modification. If the modification does not change the lease classification, the lessor shall recalculate on the modification date the present value of the renegotiated cash flows discounted at the lease receivable’s original effective interest rate, and recognize a gain or loss applying the concepts in PFRS 9, Financial Instruments.

For operating leases, the lessor treats the modification prospectively by recalculating the straight-line lease income, considering the effects of the concession and any prepaid or accrued rent at the time of modification over the remainder of the lease term.

LEASE CONCESSIONS ACCOUNTED FOR AS GOVERNMENT GRANTS
We observed that in some countries, governments roll out financial relief measures to support local businesses impacted by the pandemic. For example, in countries where most land properties are government-owned, the government provides relief to the lessees of these properties such as a waiver of rent, one-time property tax rebates and cash assistance during the outbreak. These government measures are not yet observed here at this point, although we may expect the same from the Philippine government to help drive the economy should the pandemic continue for a longer period. These actions by the government are outside the scope of PFRS 16 and may qualify as government grants to be accounted for in accordance with PAS 20, Accounting for Government Grants and Disclosure of Government Assistance.

LEASE TERM REASSESSMENT AND THE IMPAIRMENT OF LEASE-RELATED ASSETS
In the second part of this article, we will discuss the reassessment of lease terms, including the exercise of purchase, renewal or termination options, as well as the impairment of lease-related assets and a recent amendment issued on 28 May 2020 to IFRS 16 on pandemic-related rent concessions.

This article is for general information only and is not a substitute for professional advice where the facts and circumstances warrant. The views and opinion expressed above are those of the author and do not necessarily represent the views of SGV & Co.

 

Jerome B. Ching is a Senior Manager from the Assurance Service Line of SGV & Co.

Djokovic concerned over ‘strict’ US Open protocols

BENGALURU — World number one Novak Djokovic has said participating in the US Open would be an impossible task due to the “extreme” COVID-19 protocols in place for the tournament at Flushing Meadows.

The US Open, scheduled to begin on Aug. 31, will be the first Grand Slam to be played after the COVID-19 pandemic suspended the season in March. The French Open was postponed to September while the Wimbledon championships was cancelled.

The suspension of the tennis season was last extended until the end of July but Djokovic, a three-time champion in New York, is not sure the tournament will go ahead.

“I had a telephone conversation with the leaders of world tennis. There were talks about the continuation of the season, mostly about the US Open due in late August, but it’s not known whether it will be held,” Djokovic told Serbia’s Prva TV.

“The rules that they told us that we would have to respect to be there, to play at all, they are extreme. We would not have access to Manhattan, we would have to sleep in hotels at the airport, to be tested twice or three times per week.

“Also, we could bring one person to the club which is really impossible. I mean, you need your coach, then a fitness trainer, then a physiotherapist.”

Djokovic suggested economic factors were behind the push to play the tournament.

“They want the tournament to go ahead at any cost for economic reasons, which I understand,” he said. “But the question is, how many players are willing to accept those terms.”

World number two Rafa Nadal had also said he would not travel to the United States in the present circumstances.

Nadal has also questioned whether tennis can restart with the pandemic still gripping large parts of the world and unless every player is able to compete.

“For me is very difficult to separate the status that the world is living from my real perspective on the world of tennis, no?” Nadal said last week.

“We need to be responsible, we need to be sure that the situation is safe enough, and then of course try to come back to our tour when the things are clear.”

The US leads the world in total cases, numbering over 1.9 million, while it has also recorded more than 109,000 deaths due to the novel coronavirus. — Reuters

Phased in return for football, says PFF’s Araneta

By Michael Angelo S. Murillo, Senior Reporter

WHEN FOOTBALL in the country would resume its activities is still to be determined but officials assured that they have started working towards it, eyeing a phased in return.

Gracing “The Crossover” podcast last week, Philippine Football Federation (PFF) President Mariano “Nonong” Araneta shared that they already got the ball rolling for a possible resumption of action, reaching out to various government agencies and seeking guidance on how the football community could resume activities under the “new normal” brought about by the coronavirus disease 2019 (COVID-19) pandemic.

The PFF chief also said that they are taking cue from how leagues in Europe have dealt with such a situation and able to work to get back to resuming competition.

“[Games and Amusements Board] Chairman Baham Mitra contacted me and said we had to submit a set of protocols for him to submit to the IATF (Inter-Agency Task Force for the Management of Emerging Infectious Diseases) for consideration,” said Mr. Araneta, who earned another term as PFF president in elections held last year.

“It (protocols) was submitted to the IATF and it is now being reviewed by a group of people. We submitted a 27-pager document and hopefully IATF will allow us, our clubs, to practice. This just for the first phase, which is to practice, the second phase is to play,” he added, underscoring that they utilized FIFA documents as well as those from the World Health Organization to come up with the proper protocols needed.

Mr. Araneta further conveyed that the football community in the country, including clubs playing in the Philippines Football League, is aching for the return of activities but also recognizes that it should be done with utmost safety in mind.

Nonetheless, the PFF is hoping that the football scene in the country amid COVID-19 would go the way of that in some parts of Europe where action has taken off anew.

“Of course, number one that we have to consider is the safety of the players. If it’s not safe for the players, might as well not start it. But it has been shown in other countries that have been worse-hit than the Philippines, they are starting their leagues, they are starting their practice sessions,” Mr. Araneta said, referring particularly to Germany’s Bundesliga, which has resumed competition, and the-about-to-restart LaLiga in Spain.

“And talking about football, we are in an open area, you are talking about 8,000 square meters area of land and only 22 players will play. So it is not a congested area for players and we will do the necessary tests even before the practice sessions, we will install disinfectants and all this safety equipment or whatever, which will allow the players to practice safely… Let us practice then let’s see from there,” he added.

NEW DATES FOR ASIAN QUALIFIERS
Meanwhile, the Asian Football Confederation (AFC), in consultation with FIFA, announced the proposed match dates for the remaining matches of Round 2 in the FIFA World Cup Qatar 2022 and AFC Asian Cup China 2023 Asian Qualifiers, which were originally scheduled to take place in March and June 2020.

As per the document released by AFC last week, Match Days 7 and 8 are now scheduled to take place on Oct. 8 and 13, 2020 respectively, while Match Days 9 and 10 are due to kick off on Nov. 12 and 17, 2020.

The AFC is hopeful that with the new dates the Preliminary Joint Qualification Round 2 would be finished by November with the FIFA World Cup Qatar 2022 Asian Qualifiers Final Round as well as the playoff matches for the AFC Asian Cup China 2023 Round 3 Qualifiers commencing by the March 2021 match dates in line with the FIFA International Calendar.

The proposed new dates for the qualifiers would allow the Philippine men’s national football team, or “Azkals,” to get back on the field.

The Azkals are currently in third spot in Group A of the joint qualifiers with seven points built on a 2-1-2 record.

Syria (5-0-0) is on top of Group A with 15 points, followed by China (2-1-1) with seven.

Maldives (2-0-3) is fourth with six points while Guam (0-0-5) has no points and is already eliminated in the race.

The top teams in the groupings in round two advance to the third round of the World Cup qualifiers and earn a spot in the Asian Cup.

The Philippines last faced Syria in the qualifiers in November where it lost, 1-0.

Former La Salle star Mbala finding his footing as a pro baller

THREE YEARS removed from playing for the De La Salle Green Archers at the University Athletic Association of the Philippines, Ben Mbala has been touring different parts of the world as a professional basketball player.

Helped Taft-based La Salle to the UAAP men’s basketball title in 2016, Mr. Mbala, 24, has parlayed his wares in Mexico, Korea and France since last suiting up for the green-and-white in 2017.

It is a transition that he said he is still adjusting to but something he is determined to see work so as to establish a solid career for years to come.

“It’s tough. It’s different. You know being alone, being with myself, always having to fit in different places, different cultures, it is different,” said Cameroonian Mbala on the Tiebreaker Vods’ The Prospects Pod episode on Friday.

“It’s like really starting over and over. That’s one of the reasons why I kind of decided to sign for Pro A to get a three-year deal. Just want to have the stability of being somewhere for a while, making friends, getting acquainted with life and the people, which you can’t when you’re hopping from one place to another, it’s very tough,” he added.

Currently the two-time UAAP most valuable player (2016 and 2017) is signed with Limoges CSP at Pro A, the top-tier men’s professional basketball league in France.

Now with Pro A, Mr. Mbala said he feels he could grow as a player under it, saying “[Signing with] Pro A I feel like it was better for my growth as a player and you know have some strong business somewhere, unlike travelling, up and down that’s why I signed with a team who’s playing Euro Cup.”

But like most athletes right now, “Big Ben” is affected by the coronavirus disease 2019 (COVID-19) pandemic, with outside physical activities limited.

Recently, however, restrictions have been eased in France so he is looking forward to getting back and conditioning himself and working on his game.

“Actually right now, we are allowed to go out. … I can go to the gym finally, I am not moving my legs bro, I need that back. I am doing a little something from home but it’s different from going to the gym, going for practice and stuff. But the situation is pretty okay now…,” Mr. Mbala said.

Prior to joining La Salle at the UAAP, Mr. Mbala spent some time as a foreign student-athlete with Southwestern University in Cebu City where he competed at the Cebu Schools Athletic Foundation Inc. (CESAFI).

Later on he was recruited to play for La Salle, where he established his star in the collegiate ranks. It was a time he had a lot of fond memories.

“I miss the time spent with the guys. During the moment, you take them for granted but now that I am pro, oh I miss the guys. I miss talking about everything, playing video games. I used to Facetime them like ‘what’s up how are you doing’ where we can play video games and hang out there,” he said.

Adding, “Right now, I am with myself, it’s different. Every pro player thinks about himself first, his contract, his family. But as college teammate, it’s more about being family, winning games together; bonding. It’s not always like that in the pros, I miss the guys. People being nice, talking to you, those are the small things I miss. When you look back, life was really easy, you ask what’s for breakfast, you go to class, simple stuff.”

In two years Mr. Mbala played for La Salle, he helped the team to back-to-back finals appearances, winning the title in 2016.

He would not play his final year of eligibility in UAAP Season 81 with the Green Archers, deciding instead to take hold of his career and take on new challenges. — Michael Angelo S. Murillo

Nunes successfully defends women’s featherweight title at UFC 250

THE JUGGERNAUT that is Amanda “The Lioness” Nunes continued with her dominance after successfully defending the Ultimate Fighting Championship’s women’s featherweight title against challenger Felicia “Feenom” Spencer at “UFC 250” on Sunday (Manila time) at the UFC APEX facility in Las Vegas.

Defending the featherweight title for the first time since winning it in December 2018, two-division champion Nunes, also the women’s bantamweight titleholder, hardly left a doubt on her standing as the best female fighter in the game by punishing Ms. Spencer throughout their headlining five-round battle.

Brazilian Nunes was dominant right from the beginning of the fight, exacting punishing strikes on Ms. Spencer on various locations and coming from different directions en route to the unanimous decision victory, 50-44, 50-44 and 50-45.

Ms. Spencer never really got it going and was nearly finished several times by Ms. Nunes, who with the victory won her 11th straight fight.

The Lioness credited her win to staying sharp and being on top of her game.

“I know what she (Spencer) is capable of and I studied her. I just stayed sharp throughout the fight,” Ms. Nunes (20-4) said post-fight.

With the loss, Ms. Spencer dropped to an 8-2 record.

Also victorious at UFC 250 was former UFC bantamweight champ Cody Garbrandt, who stopped a three-fight losing streak with a devastating knockout victory over Raphael Assuncao in the second round of their co-headlining fight.

UFC 250 was a continuation of UFC’s push for some normalcy amid the coronavirus disease 2019 (COVID-19) pandemic. It was its fifth live event sans a live audience since restarting competition in May. — Michael Angelo S. Murillo