Province of Negros Oriental
Municipality of Pamplona
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 ₱ 445,346,045.90 ₱ 416,401,901.98
Add (Deduct)
Change in Accounting Policy (13,011,886.24) 7,707,142.52
Prior Period Errors (273,482.00) (1,903,761.41)
Restated Balance ₱ 432,060,677.66 ₱ 422,205,283.09
Add (Deduct) Changes in Net Assets/Equity during the year
Adjustments recognized directly in Net Assets/Equity - -
Surplus (Deficit) for the period 20,137,734.84 23,140,762.81
Total reconized revenue and expenses for the period ₱ 20,137,734.84 ₱ 23,140,762.81
Balance, December 31 ₱ 452,198,412.50 ₱ 445,346,045.90
6
