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                                                                                           Appendix C.1



                                            Province of Negros Oriental
                                            Municipality of Pamplona
                                                  General Fund
                                   Statement of Changes in Net Assets/Equity
                                      For the Year Ended December 31, 2024
                                    (With Comparative Figures for CY 2023)


                                                                      2024                  2023

Balance, January 1                                           ₱      442,763,669.04    ₱   413,500,831.34
Add (Deduct)
     Change in Accounting Policy                                    (12,701,663.13)         7,707,142.52
     Prior Period Errors                                               (273,482.00)        (1,894,521.41)
         Restated Balance                                           429,788,523.91        419,313,452.45
Add (Deduct) Changes in Net Assets/Equity during the year
Adjustments recognized directly in Net Assets/Equity
Surplus (Deficit) for the period                                     20,690,961.47         23,450,216.59
Total reconized revenue and expenses for the period                  20,690,961.47         23,450,216.59

Balance, December 31                                         ₱      450,479,485.38    ₱   442,763,669.04