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                                                                                    Appendix C.3



                                         Province of Negros Oriental
                                          Municipality of Sibulan
                                                 Trust 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                                           ₱              -   ₱           -
Add (Deduct)
     Change in Accounting Policy                                            -               -
     Prior Period Errors                                                    -               -
         Restated Balance                                                   -               -
Add (Deduct) Changes in Net Assets/Equity during the year
Adjustments recognized directly in Net Assets/Equity                        -               -
Surplus (Deficit) for the period                                            -               -
Total reconized revenue and expenses for the period                         -               -
Balance, December 31                                         ₱              -   ₱           -