The Supreme Court of the Philippines in their Notice of Judgment:

"The ruling of the Court of Appeals on the inclusion of the Retirement Plan as a valid issue in the collective bargaining negotiations between UFE-DFA-KMU and Nestle is AFFIRMED. The parties are directed to resume negotiations respecting the Retirement Plan and to take action consistent with the discussions hereinabove set forth. (the Supreme Court 1st Division G.R.Nos.158930-31/ G.R.Nos.158944-45 UFE-DFA-KMU VS. Nestle Phils., Inc. August 22, 2006)