In the Special Power of Attorney, Duterte gives Panelo the authority to “request for and receive, from the Bank of the Philippine Islands Julia Vargas Avenue Pasig Branch, bank certificates for BPI Savings Account No. 2433-0695-39 to show the current balance as well as the fact that at no time since the opening of the aforesaid Bank Account was there a deposit either singly or collectively of Two Hundred Eleven Million Pesos (P211,000,000.00).”