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                                                                         % of
                                                          Cost                          Amount
                                                                        Damage
Improvement of Valencia Waterworks
                                                   7,396,967.79          100%           7,396,967.79
   System (Catmon, Apolong)

        Likewise, the following Other Structures were also damaged by the said typhoon:

                                                                         % of
                                                          Cost                          Amount
                                                                        Damage
Construction of Valencia Hydraulic
                                              ₱ 24,408,403.72             60%        ₱ 14,645,042.23
   System Technologies, Palinpinon
Upgrading & Rehabilitation of
   Distribution Line 3 Phase line for
                                                   4,317,194.68           70%          3,022,036.28
   Hydrapower Industrial Plant & for
   future locators, Brgy. Palinpinon
Valencia Industrial Park Development              12,304,921.30           20%          2,460,984.26
Industrial Site Development                          805,414.14          100%            805,414.14


Note 11 – Biological Assets

        This account consists of the following:

                                                                 2024                  2023
Breeding Stocks                                       ₱          2,859,887.16   ₱        559,887.16
Trees, Plant and Crops                                           2,289,402.77           2,289,402.77
Total                                              ₱             5,149,289.93   ₱       2,849,289.93


Note 12 – Intangible Assets

Other Intangible Assets                           ₱                82,000.00    ₱         82,000.00


Note 13 – Financial Liabilities

        This account consists of the following:

Current:
 Accounts Payable                                 ₱         25,680,544.86       ₱     33,267,929.66
 Due to Officers and Employees                                1,285,104.83             1,533,322.38
 Loans Payable-Domestic                                      20,575,883.78            31,776,133.83
Total Liabilities – Current                       ₱         47,541,533.47        ₱    66,577,385.87


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