Look: Statement of Contributions and Expenditures of Mar Roxas pic.twitter.com/WJYRgTFiG7 — Pia Gutierrez (@pia_gutierrez) June 22, 2016

Liberal Party (LP) presidential bet Manuel "Mar" Roxas spent at least P487 million in the 2016 elections and showed off a truckload of receipts to prove it.

In his Statement of Contributions and Expenditures (SOCE) dated June 21, presented to the Commission on Elections (Comelec) Wednesday, Roxas claimed to have received P469 million in campaign contributions.

Bulk of the contribution was from his mother, Judy Araneta-Roxas, who donated P110 million for the campaign.

With Roxas' SOCE were at least 50 boxes of receipts and SOCE attachments that came via a yellow truck.

Yellow truck containing 50 boxes of Roxas' SOCE documents arrive at the Comelec pic.twitter.com/PWQFuRI0hx — Pia Gutierrez (@pia_gutierrez) June 22, 2016

Gutierrez said Roxas was only following "in full ang spirit ng batas [law] which is the full disclosure of campaign expenses."

Staff begin unloading boxes of Roxas' SOCE documents in front of the Comelec office pic.twitter.com/dQcEgn2LWR — Pia Gutierrez (@pia_gutierrez) June 22, 2016

It could be recalled that the Liberal Party missed the deadline of SOCE filing, saying it needed more time to collate hundreds of receipts to prove campaign expenditures.

Comelec en banc eventually granted LP's request for an extension of the SOCE filing until June 30. The poll body however drew criticisms and the extension led to the resignation of one of the poll commissioners.

Commissioners who voted for the extension are Arthur Lim, Rowena Guanzon, Al Parreño and Sheriff Abbas.

Comelec Chairman Andy Bautista, Campaign Finance Office Chair Christian Robert Lim, and Commissioner Luie Guia voted against the extension.

Lim had said the 30-day period of filing from the day of the election is a "hard deadline" set by Section 14 of Republic Act 7166. He added that the commission has not been given authority by Congress to fix the period of filing for SOCE.

As such, "any extension given by the Commission is tantamount to an amendment of the law," Lim said.

"To grant the extension would not only be unfair to other candidates and parties who complied within the prescribed period but also would be a reversal of the Commission's own resolution on the matter," he added.

The SOCE is a requirement of the Comelec, wherein candidates declare the amount of campaign contributions they received, whether in cash or in kind, and the amount they spent for their campaign.