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                                                                                     Appendix A.3


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


                                                                  2024               2023
ASSETS
  Current Assets
  Cash and Cash Equivalents                           ₱           2,161,255.45   ₱    6,825,683.20
  Investments
  Receivables                                                    20,020,918.13       15,634,286.21
  Inventories                                                              -            786,650.60
  Prepayments and Deferred Charges
  Total Current Assets                                           22,182,173.58       23,246,620.01

  Non-Current Assets
  Investments
  Receivables                                                      301,314.79          301,314.79
  Investment Property
  Property, Plant and Equipment                                   2,494,655.80                 -
  Biological Assets
  Intangible Assets
  Total Non-Current Assets                                        2,795,970.59         301,314.79
Total Assets                                          ₱          24,978,144.17   ₱   23,547,934.80


LIABILITIES
  Current Liabilities
  Financial Liabilities                                              25,207.01           25,207.01
  Inter-Agency Payables                                           7,064,484.61        7,976,323.79
  Intra-Agency Payables                                           2,272,696.27        1,983,901.89
  Trust Liabilities                                              15,397,336.26       13,344,082.09
  Deferred Credits/Unearned Income
  Provisions
  Other Payables                                                    218,420.02          218,420.02
  Total Current Liabilities                                      24,978,144.17       23,547,934.80

  Non-Current Liabilities
  Financial Liabilities                                                      -                -
  Deferred Credits/Unearned Income                                           -                -
  Provisions                                                                 -                -
  Other Payables                                                             -                -
  Total Non-Current Liabilities                                              -                -
Total Liabilities                                                24,978,144.17       23,547,934.80
NET ASSETS/EQUITY
Government Equity                                                            -                 -
Total Liabilities and Net Assets/Equity               ₱          24,978,144.17   ₱   23,547,934.80