Appendix A.1
Province of Negros Oriental
Municipality of La Libertad
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 13,813,400.54 17,968,227.74
Receivables 12,910,113.36 12,690,181.23
Inventories 1,552,407.80 1,344,107.80
Payments and Deferred Charges 0.00 0.00
Total Current Assets 28,275,921.70 32,002,516.77
Non-Current Assets
Property, Plant, and Equipment 380,231,871.42 391,983,109.75
Biological Assets 61,500.00 61,500.00
Total Non-Current Assets 380,293,371.42 392,044,609.75
Total Assets 408,569,293.12 424,047,126.52
LIABILITIES
Current Liabilities
Financial Liabilities 4,927,314.75 20,815,578.75
Inter-Agency Payables 2,725,326.96 1,339,335.13
Intra-Agency Payables 2,653,157.39 9,012,961.29
Trust Liabilities 661,213.89 663,673.89
Deferred Credits/Unearned Income 9,388,263.06 7,145,070.26
Provisions 27,803.40 0.00
Other Payables 4,440,564.56 8,555,558.18
Total Current Liabilities 24,823,644.01 47,532,177.50
Total Liabilities 24,823,644.01 47,532,177.50
NET ASSET/EQUITY
Government Equity 383,745,649.11 376,514,949.02
Total Liabilities and Net Assets/Equity 408,569,293.12 424,047,126.52
