Manila, Sept. 14 -- Whether money remained in Vice President Sara Duterte's bank accounts by Dec. 31 emerged Monday as a key issue in her unexplained wealth case, as a former Sandiganbayan chief drew a distinction between annual asset declarations and money that merely passed through an account.

On Day 24 of Duterte's impeachment trial, former Sandiganbayan presiding justice Amparo Cabotaje-Tang said funds deposited and withdrawn before the end of a calendar year would no longer have to appear as an asset in the Statement of Assets, Liabilities and Net Worth (SALN) filed the following year.

"Hindi na po, sir, kasi wala na yung asset na yun or pondo as of December 31 of that year (No more, sir, because that asset or fund was no longer th...