Appendix A.1
Province of Negros Oriental
Municipality of Jimalalud
STATEMENT OF FINANCIAL POSITION
General Fund
As of December 31, 2024
(With Comparative Figures for CY 2023)
2024 2023
ASSETS
Current Assets
Cash and Cash Equivalents 147,855,818.34 162,711,822.73
Receivables 15,628,736.10 17,086,775.93
Inventories 6,709,224.00 6,709,224.00
Payments and Deferred Charges 105,700.00 105,700.00
Total Current Assets 170,299,478.44 186,613,522.66
Non-Current Assets
Receivables 613,859.49 613,859.49
Property, Plant, and Equipment 400,093,255.82 254,992,695.19
Biological Assets 1,715,503.00 1,715,503.00
Intangible Assets 100,000.00 100,000.00
Total Non-Current Assets 402,522,618.31 257,422,057.68
Total Assets 572,822,096.75 444,035,580.34
LIABILITIES
Current Liabilities
Financial Liabilities 4,202,018.10 523,650.23
Inter-Agency Payables 3,066,692.69 2,090,267.90
Intra-Agency Payables 109,700.22 109,700.22
Trust Liabilities 8,136,910.40 393,747.94
Deferred Credits/Unearned Income 5,614,672.21 5,127,271.84
Other Payables 297,970.03 298,676.96
Total Current Liabilities 21,427,963.65 8,543,315.09
Non-Current Liabilities
Financial Liabilities 88,610,869.99 0.00
Total Non-Current Liabilities 88,610,869.99 0.00
Total Liabilities 110,038,833.64 8,543,315.09
NET ASSET/EQUITY
Government Equity 462,783,263.11 435,492,265.25
Total Liabilities and Net Assets/Equity 572,822,096.75 444,035,580.34
