Province of Negros Oriental
Municipality of Jimalalud
STATEMENT OF CHANGES IN NET ASSETS/EQUITY
For the Year Ended December 31, 2024
(With Comparative Figures for CY 2023)
2024 2023
Balance at January 1, 2024 ₱ 440,472,749.50 ₱ 412,748,049.27
Add (Deduct)
Changes in Accounting Policy 0.00 0.00
Prior Period Errors (5,946,562.69) (4,060,627.29)
Restated Balance ₱ 434,526,186.81 ₱ 413,286,034.06
Add (Deduct) Charges in net assets/equity
during the year
Surplus (Deficit) for the period 33,522,245.55 27,186,715.44
Balance at December 31, 2024 ₱ 468,048,432.46 ₱ 440,472,749.50
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