Appendix A.3
Province of Negros Oriental
Municipality of La Libertad
STATEMENT OF FINANCIAL POSITION
Trust Fund
As of December 31, 2024
(With Comparative Figures for CY 2023)
2024 2023
ASSETS
Current Assets
Cash and Cash Equivalents 100,368,230.66 102,379,186.93
Receivables 24,600,153.40 6,720,633.01
Inventories 1,460,839.60 1,460,839.60
Payments and Deferred Charges 0.00 0.00
Total Current Assets 126,429,223.66 110,560,659.54
Non-Current Assets
Property, Plant, and Equipment 20,852,729.49 20,852,729.49
Biological Assets 396,000.00 396,000.00
Total Non-Current Assets 21,248,729.49 21,248,729.49
Total Assets 147,677,953.15 131,809,389.03
LIABILITIES
Current Liabilities
Financial Liabilities 1,809,279.39 6,794,342.68
Inter-Agency Payables 100,423,559.15 86,378,862.64
Intra-Agency Payables 1,192,123.75 1,254,900.55
Trust Liabilities 30,017,469.62 22,905,888.73
Deferred Credits/Unearned Income 0.00 0.00
Provisions 0.00 0.00
Other Payables 2,809,231.36 3,029,785.07
Total Current Liabilities 136,251,663.27 120,363,779.67
Total Liabilities 136,251,663.27 120,363,779.67
NET ASSET/EQUITY
Government Equity 11,426,289.88 11,445,609.36
Total Liabilities and Net Assets/Equity 147,677,953.15 131,809,389.03
