Elements of Cause of Action; Hypothetical Admission Rule

Cause of action is defined as an action or omission violating another person's right. In other words, it is the reason for the case having been filed. It has three (3) elements:

[1] A right in favor of the plaintiff by whatever means and under   whatever law it arises or is created;
[2] An obligation on the part of the named defendant to respect or not to violate such right; and
[3] An act or omission on the part of such defendant violative of the right of the plaintiff or constituting a breach of the obligation of the defendant to the plaintiff for which the latter may maintain an action for recovery of damages.

The last element is the most important and the its happening marks the accrual of the cause of action. An exception to this is the doctrine of anticipatory breach.
A motion to dismiss for failure to state a cause of action HYPOTHETICALLY ADMITS the material allegations of the complaint. What are the exceptions? They are the following: (G.R. No. L- 24548; October 27, 1983)

[1] Matters of evidence;
[2] Scandalous matters;
[3] Legally impossible facts;
[4] Facts inadmissible in evidence;
[5] Surplus and irrelevant matters;
[6] Conclusions or interpretations of law; and
[7] Averments contradicted by more specific averments;
[8] Allegations of which the court will take judicial notice are not true;
[9] Allegations of fact the falsity of which is subject to judicial notice.
[10] Facts which appear by record or document included in the pleadings to be unfounded;

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