Appendix A.1
Province of Negros Oriental
Municipality of Tayasan
STATEMENT OF FINANCIAL POSITION
General Fund
As of December 31, 2024
(With Comparative Figures for CY 2023)
2024 2023
ASSETS
Current Assets
Cash and Cash Equivalents 77,691,131.00 117,187,625.23
Receivables 7,212,619.76 5,281,321.77
Inventories 2,011,453.87 3,391,756.75
Payments and Deferred Charges 5,523,220.85 49,453.47
Total Current Assets 92,438,425.48 125,910,157.22
Non-Current Assets
Property, Plant, and Equipment 500,256,765.08 459,710,585.96
Biological Assets 190,000.00 190,000.00
Intangible Assets 15,614.00 19,412.00
Total Non-Current Assets 500,462,379.08 459,919,997.96
Total Assets 592,900,804.56 585,830,155.18
LIABILITIES
Current Liabilities
Financial Liabilities 23,896,515.60 22,580,569.25
Inter-Agency Payables 7,794,004.71 7,997,390.30
Intra-Agency Payables 3,545,327.85 8,549,105.15
Trust Liabilities 40,935.00 40,935.00
Deferred Credits/Unearned Income 4,405,459.05 2,529,083.15
Other Payables 0.00 4,254,567.27
Total Current Liabilities 39,682,242.21 45,951,650.12
Non-Current Liabilities
Financial Liabilities 61,735,873.79 64,594,754.04
Other Payables 4,182,174.88 0.00
Total Non-Current Liabilities 65,918,048.67 64,594,754.04
Total Liabilities 105,600,290.88 110,546,404.16
NET ASSET/EQUITY
Government Equity 487,300,513.68 475,283,751.02
Total Liabilities and Net Assets/Equity 592,900,804.56 585,830,155.18
