Appendix A.1
Province of Negros Oriental
Municipality of Vallehermoso
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 89,849,770.58 81,577,084.58
Investments 1,421.62 1,421.62
Receivables 22,046,503.65 21,062,817.11
Inventories 2,166,527.80 1,128,440.90
Payments and Deferred Charges 45,464.27 139,157.18
Total Current Assets 114,109,687.92 103,908,921.39
Non-Current Assets
Property, Plant, and Equipment 374,572,817.83 339,598,166.47
Biological Assets 2,223,949.64 2,223,949.64
Total Non-Current Assets 376,796,767.47 341,822,116.11
Total Assets 490,906,455.39 445,731,037.50
LIABILITIES
Current Liabilities
Financial Liabilities 25,023,162.44 11,427,623.98
Inter-Agency Payables 1,538,403.75 1,697,645.82
Intra-Agency Payables 339,074.45 350,129.17
Trust Liabilities 5,932,236.06 7,100,859.70
Deferred Credits/Unearned Income 20,396,945.40 19,464,138.88
Other Payables 452.23 0.00
Total Current Liabilities 53,230,274.33 40,040,397.55
Non-Current Liabilities
Financial Liabilities 13,950,000.00 0.00
Total Non-Current Liabilities 13,950,000.00 0.00
Total Liabilities 67,180,274.33 40,040,397.55
NET ASSET/EQUITY
Government Equity 423,726,181.06 405,690,639.95
Total Liabilities and Net Assets/Equity 490,906,455.39 445,731,037.50
