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	GR No. 201830 2015-11-10	OFFICE OF OMBUDSMAN v. ROGER F. BORJA PERLAS-BERNABE, J.
It is well-settled that once a judgment attains finality, it thereby becomes immutable and unalterable.[43] Such judgment may no longer be modified in any respect, even if the modification is meant to correct what is perceived to be an erroneous conclusion of fact or law, and regardless of whether the modification is attempted to be made by the court rendering it or by the highest Court of the land.[44]
	GR No. 183308 2012-04-25	INSULAR INVESTMENT v. CAPITAL ONE EQUITIES CORP. MENDOZA, J.
The third, fourth and fifth requirements are clearly present and are not denied by the parties. Both debts are due and demandable because both remain unsatisfied, despite payment made by IITC for the IITC T-Bills and by COEC for the COEC T-Bills. Moreover, COEC readily admits that it has an outstanding balance in favor of IITC.[54] Conversely, IITC has been found by the lower courts to be liable, as principal seller, for the delivery of the COEC T-Bills.[55] The debts are also liquidated because their existence and amount are determined.[56] Finally, there exists no retention or controversy over the COEC T-Bills and the IITC T-Bills.