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                                                                                      Appendix A.1


                                          Province of Negros Oriental
                                          Municipality of Pamplona
                                  STATEMENT OF FINANCIAL POSITION
                                                 General Fund
                                           As at December 31, 2024
                                    (With Comparative Figures for CY 2023)


                                                                  2024                2023
ASSETS
  Current Assets
  Cash and Cash Equivalents                           ₱         175,585,314.47   ₱   177,222,569.68
  Investments
  Receivables                                                    36,193,177.14        38,760,782.08
  Inventories                                                       583,078.68         6,850,383.93
  Prepayments and Deferred Charges
  Total Current Assets                                          212,361,570.29       222,833,735.69
  Non-Current Assets
  Investments                                                              -                    -
  Receivables                                                       646,905.39           646,905.39
  Investment Property                                                      -                    -
  Property, Plant and Equipment                                 372,326,347.85       351,195,800.84
  Biological Assets                                               2,196,314.50         2,196,314.50
  Intangible Assets                                                     960.00               960.00
  Total Non-Current Assets                                      375,170,527.74       354,039,980.73
Total Assets                                          ₱         587,532,098.03   ₱   576,873,716.42

LIABILITIES
  Current Liabilities
  Financial Liabilities                                          24,416,868.96        85,379,659.46
  Inter-Agency Payables                                          18,947,976.23         3,860,227.57
  Intra-Agency Payables                                          19,223,857.84        14,832,775.92
  Trust Liabilities                                               1,767,157.20         1,321,227.71
  Deferred Credits/Unearned Income                               26,090,072.52        28,715,616.72
  Provisions
  Other Payables                                                        680.00               540.00
  Total Current Liabilities                                      90,446,612.75       134,110,047.38
  Non-Current Liabilities
  Financial Liabilities                                          46,605,999.90                  -
  Deferred Credits/Unearned Income                                         -                    -
  Provisions                                                               -                    -
  Other Payables                                                           -                    -
  Total Non-Current Liabilities                                  46,605,999.90                  -
Total Liabilities                                               137,052,612.65       134,110,047.38

NET ASSETS/EQUITY
Government Equity                                               450,479,485.38       442,763,669.04
Total Liabilities and Net Assets/Equity               ₱         587,532,098.03   ₱   576,873,716.42