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                                                                                         Appendix C.1


                                  Province of Negros Oriental
                                   Municipality of Jimalalud
                      STATEMENT OF CHANGES IN NET ASSETS/EQUITY
                                         General Fund
                                   As of December 31, 2024
                            (With Comparative Figures for CY 2023)

                                                                        2024              2023



Balance at January 1, 2024                                           435,492,265.25    412,748,049.27
Add (Deduct)
    Change in Accounting Policy                                                 0.00              0.00
    Prior Period Errors                                               (5,632,194.69)    (4,060,627.29)
Restated Balance                                                     429,860,070.56    408,687,421.98
Add (Deduct) Changes in net assets/equity during the year
Adjustment of net revenue recognized directly in net assets/equity             0.00              0.00
Surplus (Deficit) for the period                                      32,923,192.55     26,804,843.27
Total recognized revenue and expenses for the period                  32,923,192.55     26,804,843.27
Balance at December 31, 2024                                         462,783,263.11    435,492,265.25