Annex A.1 - SFPosition-Detailed

Annex A1
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
ALL FUNDS
AS OF DECEMBER 31, 2015
2015 2014
ASSETS
Current Assets
Cash and Cash Equivalents xxx xxx
Cash on Hand xxx xxx

Cash-Collecting Officers xxx xxx
Petty Cash xxx xxx
Cash in Bank-Local Currency xxx xxx

Cash in Bank-Local Currency, Bangko Sentral Ng Pilipinas xxx xxx
Cash in Bank-Local Currency, Current Account xxx xxx
Cash in Bank-Local Currency, Savings Account xxx xxx
Cash in Bank-Local Currency, Time Deposits xxx xxx
Cash in Bank-Foreign Currency xxx xxx

Cash in Bank-Foreign Currency, Bangko Sentral Ng Pilipinas xxx xxx
Cash in Bank-Foreign Currency, Current Account xxx xxx
Cash in Bank-Foreign Currency, Savings Account xxx xxx
Cash in Bank-Foreign Currency, Time Deposits xxx xxx
Treasury/Agency Cash Accounts xxx xxx

Cash-Treasury/Agency Deposit, Regular xxx xxx
Cash-Treasury/Agency Deposit, Special Account xxx xxx
Cash-Treasury/Agency Deposit, Trust xxx xxx
Cash- Modified Disbursement System (MDS), Regular xxx xxx
Cash-Modified Disbursement System (MDS), Special Account xxx xxx
Cash -Modified Disbursement System (MDS), Trust xxx xxx
Cash-Tax Remittance Advice xxx xxx
Cash-Constructive Income Remittance xxx xxx
Cash Equivalents xxx xxx

Treasury Bills xxx xxx
Investments xxx xxx
Financial Assets at Fair Value Through Surplus or Deficit xxx xxx

Financial Assets Held for Trading xxx xxx
Financial Assets Designated at Fair Value Through Surplus or Deficit xxx xxx
Derivative Financial Assets Held for Trading xxx xxx
Derivative Financial Assets Designated at Fair Value Through
Surplus or Deficit xxx xxx
Financial Assets-Held to Maturity xxx xxx

Investments in Treasury Bills-Local xxx xxx
Allowance for Impairment-Investments in Treasury Bills-Local (xxx) (xxx)
Net Value-Investments in Treasury Bills-Local xxx xxx
328
Annex A1
2015 2014
Investments in Treasury Bills-Foreign xxx xxx

Allowance for Impairment-Investments in Treasury Bills-Foreign (xxx) (xxx)
Net Value-Investments in Treasury Bills-Foreign xxx xxx
Investments in Treasury Bonds-Local xxx xxx
Allowance for Impairment-Investments in Treasury Bonds-Local (xxx) (xxx)
Net Value-Investments in Treasury Bonds-Local xxx xxx
Investments in Treasury Bonds-Foreign xxx xxx
Allowance for Impairment-Investments in Treasury Bonds-Foreign (xxx) (xxx)
Net Value-Investments in Treasury Bonds-Foreign xxx xxx
Receivables xxx xxx
Loans and Receivable Accounts xxx xxx

Accounts Receivable xxx xxx
Allowance for Impairment-Accounts Receivable (xxx) (xxx)
Net Value- Accounts Receivable xxx xxx
Notes Receivable xxx xxx
Allowance for Impairment-Notes Receivable (xxx) (xxx)
Net Value- Notes Receivable xxx xxx
Loans Receivable-Government-Owned and/or Controlled Corporations xxx xxx
Allowance for Impairment-Loans Receivable-GOCCs (xxx) (xxx)
Net Value- Loans Receivable-GOCCs xxx xxx
Loans Receivable-Local Government Units xxx xxx
Allowance for Impairment -Loans Receivable-Local Government Units (xxx) (xxx)
Net Value- Loans Receivable-LGUs xxx xxx
Interests Receivable xxx xxx
Allowance for Impairment-Interests Receivable (xxx) (xxx)
Net Value- Interests Receivable xxx xxx
Dividends Receivable xxx xxx
Loans Receivable-Others xxx xxx
Allowance for Impairment-Loans Receivable-Others (xxx) (xxx)
Net Value- Loans Receivable-Others xxx xxx
Lease Receivable xxx xxx

Operating Lease Receivable xxx xxx
Allowance for Impairment-Operating Lease Receivable (xxx) (xxx)
Net Value-Operating Lease Receivable xxx xxx
Finance Lease Receivable xxx xxx
Allowance for Impairment-Finance Lease Receivable (xxx) (xxx)
Net Value-Finance Lease Receivable xxx xxx
Inter-Agency Receivables xxx xxx

Due from National Government Agencies xxx xxx
Due from Government-Owned and/or Controlled Corporations xxx xxx
Due from Local Government Units xxx xxx
Due from Joint Venture xxx xxx
Intra-Agency Receivables xxx xxx

Due from Central Office xxx xxx
Due from Bureaus xxx xxx
Due from Regional Offices xxx xxx
Due from Operating Units xxx xxx
Other Receivables xxx xxx

Receivables-Disallowances/Charges xxx xxx
329
Annex A1
2015 2014
Due from Officers and Employees xxx xxx

Due from Non-Government Organizations/People's Organizations xxx xxx
330
Annex A1
2015 2014

Allowance for Impairment-Other Receivables (xxx) (xxx)
Net Value-Other Receivables xxx xxx
Inventories xxx xxx
Inventory Held for Sale xxx xxx

Merchandise Inventory xxx xxx
Inventory Held for Distribution xxx xxx

Food Supplies for Distribution xxx xxx
Welfare Goods for Distribution xxx xxx
Drugs and Medicines for Distribution xxx xxx
Medical, Dental and Laboratory Supplies for Distribution xxx xxx
Agricultural and Marine Supplies for Distribution xxx xxx
Agricultural Produce for Distribution xxx xxx
Textbooks and Instructional Materials for Distribution xxx xxx
Construction Materials for Distribution xxx xxx
Property and Equipment for Distribution xxx xxx
Other Supplies and Materials for Distribution xxx xxx
Inventory Held for Manufacturing xxx xxx

Raw Materials Inventory xxx xxx
Work-in-Process Inventory xxx xxx
Finished Goods Inventory xxx xxx
Inventory Held for Consumption xxx xxx

Office Supplies Inventory xxx xxx
Accountable Forms, Plates and Stickers Inventory xxx xxx
Non-Accountable Forms Inventory xxx xxx
Animal/Zoological Supplies Inventory xxx xxx
Food Supplies Inventory xxx xxx
Drugs and Medicines Inventory xxx xxx
Medical, Dental and Laboratory Supplies Inventory xxx xxx
Fuel, Oil and Lubricants Inventory xxx xxx
Agricultural and Marine Supplies Inventory xxx xxx
Textbooks and Instructional Materials Inventory xxx xxx
Military, Police and Traffic Supplies Inventory xxx xxx
Chemical and Filtering Supplies Inventory xxx xxx
Construction Materials Inventory xxx xxx
Other Supplies and Materials Inventory xxx xxx
Semi-Expendable Machinery and Equipment xxx xxx

Semi-Expendable Machinery xxx xxx
Semi-Expendable Office Equipment xxx xxx
Semi-Expendable Information and Communications Technology Equipment xxx xxx
Semi-Expendable Agricultural and Forestry Equipment xxx xxx
Semi-Expendable Marine and Fishery Equipment xxx xxx
Semi-Expendable Airport Equipment xxx xxx
Semi-Expendable Communications Equipment xxx xxx
Semi-Expendable Disaster Response and Rescue Equipment xxx xxx
Semi-Expendable Military, Police and Security Equipment xxx xxx
Semi-Expendable Medical Equipment xxx xxx
Semi-Expendable Printing Equipment xxx xxx
Semi-Expendable Sports Equipment xxx xxx
331
Annex A1
2015 2014
Semi-Expendable Technical and Scientific Equipment xxx xxx

Semi-Expendable Other Machinery and Equipment xxx xxx
332
Annex A1
2015 2014
Semi-Expendable Furniture, Fixtures and Books xxx xxx

Semi-Expendable Furniture and Fixtures xxx xxx
Semi-Expendable Books xxx xxx
Other Current Assets xxx xxx
Advances xxx xxx

Advances for Operating Expenses xxx xxx
Advances for Payroll xxx xxx
Advances to Special Disbursing Officers xxx xxx
Advances to Officers and Employees xxx xxx
Prepayments xxx xxx

Advances to Contractors xxx xxx
Prepaid Rent xxx xxx
Prepaid Registration xxx xxx
Prepaid Interest xxx xxx
Prepaid Insurance xxx xxx
Other Prepayments xxx xxx
Deposits xxx xxx

Deposit on Letters of Credit xxx xxx
Guaranty Deposits xxx xxx
Other Deposits xxx xxx
Total Current Assets xxx xxx
Non-Current Assets
Investments xxx xxx

Financial Assets-Others xxx xxx

Investments in Stocks xxx xxx
Investments in Bonds xxx xxx
Other Investments xxx xxx
Investments in GOCCs xxx xxx

Allowance for Impairment-Investments in GOCCs xxx xxx
Net Value-Investments in GOCCs xxx xxx
Investments in Joint Venture xxx xxx

Allowance for Impairment-Investments in Joint Venture (xxx) (xxx)
Net Value-Investments in Joint Venture xxx xxx
Sinking Fund xxx xxx
333
Annex A1
2015 2014
Receivables xxx xxx



Investment Property xxx xxx
Land and Buildings xxx xxx

Investment Property, Land xxx xxx
Accumulated Impairment Losses-Investment Property, Land (xxx) (xxx)
Net Value xxx xxx
Investment Property, Buildings xxx xxx
Accumulated Depreciation-Investment Property, Buildings (xxx) (xxx)
Accumulated Impairment Losses-Investment Property, Buildings (xxx) (xxx)
Net Value xxx xxx
Construction in Progress-Investment Property, Buildings xxx xxx
Property, Plant and Equipment xxx xxx
Land xxx xxx

Land xxx xxx
Accumulated Impairment Losses- Land (xxx) (xxx)
Net Value xxx xxx
Land Improvements xxx xxx

Land Improvements, Aquaculture Structures xxx xxx
Accumulated Depreciation-Land Improvements, Aquaculture Structures (xxx) (xxx)
Accumulated Impairment Losses-Land Improvements, Aquaculture Structures (xxx) (xxx)
334
Annex A1
2015 2014
Net Value xxx xxx

Land Improvements, Reforestation Projects xxx xxx
335
Annex A1
2015 2014
Accumulated Impairment Losses-Land Improvements, Reforestation Projects (xxx) (xxx)

Net Value xxx xxx
Other Land Improvements xxx xxx
Accumulated Depreciation-Other Land Improvements (xxx) (xxx)
Accumulated Impairment Losses-Other Land Improvements (xxx) (xxx)
Net Value xxx xxx
Infrastructure Assets xxx xxx

Road Networks xxx xxx
Accumulated Depreciation-Road Networks (xxx) (xxx)
Accumulated Impairment Losses-Road Networks (xxx) (xxx)
Net Value xxx xxx
Flood Control Systems xxx xxx
Accumulated Depreciation-Flood Control Systems (xxx) (xxx)
Accumulated Impairment Losses-Flood Control Systems (xxx) (xxx)
Net Value xxx xxx
Sewer Systems xxx xxx
Accumulated Depreciation-Sewer Systems (xxx) (xxx)
Accumulated Impairment Losses-Sewer Systems (xxx) (xxx)
Net Value xxx xxx
Water Supply Systems xxx xxx
Accumulated Depreciation-Water Supply Systems (xxx) (xxx)
Accumulated Impairment Losses-Water Supply Systems (xxx) (xxx)
Net Value xxx xxx
Power Supply Systems xxx xxx
Accumulated Depreciation-Power Supply Systems (xxx) (xxx)
Accumulated Impairment Losses-Power Supply Systems (xxx) (xxx)
Net Value xxx xxx
Communication Networks xxx xxx
Accumulated Depreciation-Communication Networks (xxx) (xxx)
Accumulated Impairment Losses-Communication Networks (xxx) (xxx)
Net Value xxx xxx
Seaport Systems xxx xxx
Accumulated Depreciation-Seaport Systems (xxx) (xxx)
Accumulated Impairment Losses-Seaport Systems (xxx) (xxx)
Net Value xxx xxx
Airport Systems xxx xxx
Accumulated Depreciation-Airport Systems (xxx) (xxx)
Accumulated Impairment Losses-Airport Systems (xxx) (xxx)
Net Value xxx xxx
Parks, Plazas and Monuments xxx xxx
Accumulated Depreciation-Parks, Plazas and Monuments (xxx) (xxx)
Accumulated Impairment Losses-Parks, Plazas and Monuments (xxx) (xxx)
Net Value xxx xxx
Railway Systems xxx xxx
Accumulated Depreciation-Railway Systems (xxx) (xxx)
Accumulated Impairment Losses-Parks, Railway Systems (xxx) (xxx)
Net Value xxx xxx
Other Infrastructure Assets xxx xxx
Accumulated Depreciation-Other Infrastructure Assets (xxx) (xxx)
Accumulated Impairment Losses-Other Infrastructure Assets (xxx) (xxx)
Net Value xxx xxx
Buildings and Other Structures xxx xxx

Buildings xxx xxx
336
Annex A1
2015 2014
Accumulated Depreciation-Buildings (xxx) (xxx)

Accumulated Impairment Losses-Buildings (xxx) (xxx)
337
Annex A1
2015 2014
Net Value xxx xxx

School Buildings xxx xxx
Accumulated Depreciation-School Buildings (xxx) (xxx)
Accumulated Impairment Losses-School Buildings (xxx) (xxx)
Net Value xxx xxx
Hospitals and Health Centers xxx xxx
Accumulated Depreciation-Hospitals and Health Centers (xxx) (xxx)
Accumulated Impairment Losses-Hospitals and Health Centers (xxx) (xxx)
Net Value xxx xxx
Markets xxx xxx
Accumulated Depreciation-Markets (xxx) (xxx)
Accumulated Impairment Losses-Markets (xxx) (xxx)
Net Value xxx xxx
Slaughterhouses xxx xxx
Accumulated Depreciation-Slaughterhouses (xxx) (xxx)
Accumulated Impairment Losses- Slaughterhouses (xxx) (xxx)
Net Value xxx xxx
Hostels and Dormitories xxx xxx
Accumulated Depreciation-Hostels and Dormitories (xxx) (xxx)
Accumulated Impairment Losses-Hostels and Dormitories (xxx) (xxx)
Net Value xxx xxx
Other Structures xxx xxx
Accumulated Depreciation-Other Structures (xxx) (xxx)
Accumulated Impairment Losses-Other Structures (xxx) (xxx)
Net Value xxx xxx
Machinery and Equipment xxx xxx

Machinery xxx xxx
Accumulated Depreciation-Machinery (xxx) (xxx)
Accumulated Impairment Losses-Machinery (xxx) (xxx)
Net Value xxx xxx
Office Equipment xxx xxx
Accumulated Depreciation-Office Equipment (xxx) (xxx)
Accumulated Impairment Losses-Office Equipment (xxx) (xxx)
Net Value xxx xxx
Information and Communication Technology Equipment xxx xxx
Accumulated Depreciation-Information and Communication
Technology Equipment (xxx) (xxx)
Accumulated Impairment Losses-Information and Communication
Net Value xxx xxx
Agricultural and Forestry Equipment xxx xxx
Accumulated Depreciation-Agricultural and Forestry Equipment (xxx) (xxx)
Accumulated Impairment Losses-Agricultural and Forestry Equipment (xxx) (xxx)
Net Value xxx xxx
Marine and Fishery Equipment xxx xxx
Accumulated Depreciation-Marine and Fishery Equipment (xxx) (xxx)
Accumulated Impairment Losses-Marine and Fishery Equipment (xxx) (xxx)
Net Value xxx xxx
Airport Equipment xxx xxx
Accumulated Depreciation-Airport Equipment (xxx) (xxx)
Accumulated Impairment Losses-Airport Equipment (xxx) (xxx)
Net Value xxx xxx
Communication Equipment xxx xxx
Accumulated Depreciation-Communication Equipment (xxx) (xxx)
338
Annex A1
2015 2014
Accumulated Impairment Losses-Communication Equipment (xxx) (xxx)

Net Value xxx xxx
339
Annex A1
2015 2014
Construction and Heavy Equipment xxx xxx

Accumulated Depreciation-Construction and Heavy Equipment (xxx) (xxx)
Accumulated Impairment Losses-Construction and Heavy Equipment (xxx) (xxx)
Net Value xxx xxx
Disaster Response and Rescue Equipment xxx xxx
Accumulated Depreciation-Disaster Response and Rescue Equipment (xxx) (xxx)
Accumulated Impairment Losses-Disaster Response and Rescue Equipment (xxx) (xxx)
Net Value xxx xxx
Military, Police and Security Equipment xxx xxx
Accumulated Depreciation-Military, Police and Security Equipment (xxx) (xxx)
Accumulated Impairment Losses-Military, Police and Security Equipment (xxx) (xxx)
Net Value xxx xxx
Medical Equipment xxx xxx
Accumulated Depreciation-Medical Equipment (xxx) (xxx)
Accumulated Impairment Losses-Medical Equipment (xxx) (xxx)
Net Value xxx xxx
Printing Equipment xxx xxx
Accumulated Depreciation-Printing Equipment (xxx) (xxx)
Accumulated Impairment Losses-Printing Equipment (xxx) (xxx)
Net Value xxx xxx
Sports Equipment xxx xxx
Accumulated Depreciation-Sports Equipment (xxx) (xxx)
Accumulated Impairment Losses-Sports Equipment (xxx) (xxx)
Net Value xxx xxx
Technical and Scientific Equipment xxx xxx
Accumulated Depreciation-Technical and Scientific Equipment (xxx) (xxx)
Accumulated Impairment Losses-Technical and Scientific Equipment (xxx) (xxx)
Net Value xxx xxx
Other Machinery and Equipment xxx xxx
Accumulated Depreciation-Other Machinery and Equipment (xxx) (xxx)
Accumulated Impairment Losses-Other Machinery and Equipment (xxx) (xxx)
Net Value xxx xxx
Transportation Equipment xxx xxx

Motor Vehicles xxx xxx
Accumulated Depreciation-Motor Vehicles (xxx) (xxx)
Accumulated Impairment Losses-Motor Vehicles (xxx) (xxx)
Net Value xxx xxx
Trains xxx xxx
Accumulated Depreciation-Trains (xxx) (xxx)
Accumulated Impairment Losses-Trains (xxx) (xxx)
Net Value xxx xxx
Aircrafts and Aircrafts Ground Equipment xxx xxx
Accumulated Depreciation-Aircrafts and Aircrafts Ground Equipment (xxx) (xxx)
Accumulated Impairment Losses-Aircrafts and Aircrafts Ground Equipment (xxx) (xxx)
Net Value xxx xxx
Watercrafts xxx xxx
Accumulated Depreciation-Watercrafts (xxx) (xxx)
Accumulated Impairment Losses-Watercrafts (xxx) (xxx)
Net Value xxx xxx
Other Transportation Equipment xxx xxx
Accumulated Depreciation-Other Transportation Equipment (xxx) (xxx)
Accumulated Impairment Losses-Other Transportation Equipment (xxx) (xxx)
Net Value xxx xxx
340
Annex A1
2015 2014
Furniture, Fixtures and Books xxx xxx

Furniture and Fixtures xxx xxx
Accumulated Depreciation-Furniture and Fixtures (xxx) (xxx)
Accumulated Impairment Losses-Furniture and Fixtures (xxx) (xxx)
Net Value xxx xxx
Books xxx xxx
Accumulated Depreciation-Books (xxx) (xxx)
Accumulated Impairment Losses-Books (xxx) (xxx)
Net Value xxx xxx
Leased Assets xxx xxx

Leased Assets, Land xxx xxx
Leased Assets, Buildings and Other Structures xxx xxx
Accumulated Depreciation-Leased Assets, Buildings and Other Structures (xxx) (xxx)
Accumulated Impairment Losses-Leased Assets, Buildings and Other Structures (xxx) (xxx)
Net Value xxx xxx
Leased Assets, Machinery and Equipment xxx xxx
Accumulated Depreciation-Leased Assets, Machinery and Equipment (xxx) (xxx)
Accumulated Impairment Losses-Leased Assets, Machinery and Equipment (xxx) (xxx)
Net Value xxx xxx
Leased Assets, Transportation Equipment xxx xxx
Accumulated Depreciation-Leased Assets, Transportation Equipment (xxx) (xxx)
Accumulated Impairment Losses-Leased Assets, Transportation Equipment (xxx) (xxx)
Net Value xxx xxx
Other Leased Assets xxx xxx
Accumulated Depreciation-Other Leased Assets (xxx) (xxx)
Accumulated Impairment Losses-Other Leased Assets (xxx) (xxx)
Net Value xxx xxx
Leased Assets Improvements xxx xxx

Leased Assets Improvements, Land xxx xxx
Accumulated Depreciation-Leased Assets Improvements, Land (xxx) (xxx)
Accumulated Impairment Losses-Leased Assets Improvements, Land (xxx) (xxx)
Net Value xxx xxx
Leased Assets Improvements, Buildings xxx xxx
Accumulated Depreciation-Leased Assets Improvements, Buildings (xxx) (xxx)
Accumulated Impairment Losses-Leased Assets Improvements, Buildings (xxx) (xxx)
Net Value xxx xxx
Other Leased Assets Improvements xxx xxx
Accumulated Depreciation-Other Leased Assets Improvements (xxx) (xxx)
Accumulated Impairment Losses-Other Leased Assets Improvements (xxx) (xxx)
Net Value xxx xxx
Heritage Assets xxx xxx

Historical Buildings xxx xxx
Accumulated Depreciation-Historical Buildings (xxx) (xxx)
Accumulated Impairment Losses-Historical Buildings (xxx) (xxx)
Net Value xxx xxx
Works of Arts and Archeological Specimens xxx xxx
Accumulated Depreciation-Works of Arts and Archeological Specimens (xxx) (xxx)
Accumulated Impairment Losses-Works of Arts and Archeological Specimens (xxx) (xxx)
Net Value xxx xxx
Other Heritage Assets xxx xxx
Accumulated Depreciation-Other Heritage Assets (xxx) (xxx)
Accumulated Impairment Losses-Other Heritage Assets (xxx) (xxx)
341
Annex A1
2015 2014
Net Value xxx xxx
342
Annex A1
2015 2014
Service Concession Tangible Assets xxx xxx

Service Concession-Road Networks xxx xxx
Accumulated Depreciation-Service Concession-Road Networks (xxx) (xxx)
Accumulated Impairment Losses -Service Concession- Road Networks (xxx) (xxx)
Net Value xxx xxx
Service Concession-Flood Control Systems xxx xxx
Accumulated Depreciation-Service Concession-Flood Control Systems (xxx) (xxx)
Accumulated Impairment Losses-Service Concession-Flood Control Systems (xxx) (xxx)
Net Value xxx xxx
Service Concession-Sewer Systems xxx xxx
Accumulated Depreciation-Service Concession-Sewer Systems (xxx) (xxx)
Accumulated Impairment Losses-Service Concession-Sewer Systems (xxx) (xxx)
Net Value xxx xxx
Service Concession-Water Supply Systems xxx xxx
Accumulated Depreciation-Service Concession-Water Supply Systems (xxx) (xxx)
Accumulated Impairment Losses-Service Concession-Water Supply Systems (xxx) (xxx)
Net Value xxx xxx
Service Concession-Power Supply Systems xxx xxx
Accumulated Depreciation-Service Concession-Power Supply Systems (xxx) (xxx)
Accumulated Impairment Losses-Service Concession-Power Supply Systems (xxx) (xxx)
Net Value xxx xxx
Service Concession-Communication Networks xxx xxx
Accumulated Depreciation-Service Concession-Communication Networks (xxx) (xxx)
Accumulated Impairment Losses -Service Concession-
Communication Networks (xxx) (xxx)
Net Value xxx xxx
Service Concession-Seaport Systems xxx xxx
Accumulated Depreciation-Service Concession-Seaport Systems (xxx) (xxx)
Accumulated Impairment Losses-Service Concession-Seaport Systems (xxx) (xxx)
Net Value xxx xxx
Service Concession-Airport Systems xxx xxx
Accumulated Depreciation-Service Concession-Airport Systems (xxx) (xxx)
Accumulated Impairment Losses-Service Concession-Airport Systems (xxx) (xxx)
Net Value xxx xxx
Service Concession-Parks, Plazas and Monuments xxx xxx
Accumulated Depreciation-Service Concession-Parks, Plazas and Monuments (xxx) (xxx)
Accumulated Impairment Losses-Service Concession-
Parks, Plazas and Monuments (xxx) (xxx)
Net Value xxx xxx
Service Concession-Railway Systems xxx xxx
Accumulated Depreciation-Service Concession-Railway Systems (xxx) (xxx)
Accumulated Impairment Losses-Service Concession-Railway Systems (xxx) (xxx)
Net Value xxx xxx
Service Concession-Buildings and Other Structures xxx xxx
Accumulated Depreciation-Service Concession-Buildings and Other Structures (xxx) (xxx)
Accumulated Impairment Losses-Service Concession-Buildings
and Other Structures (xxx) (xxx)
Net Value xxx xxx
Other Service Concession Assets xxx xxx
Accumulated Depreciation-Other Service Concession Assets (xxx) (xxx)
Accumulated Impairment Losses-Other Service Concession Assets (xxx) (xxx)
Net Value xxx xxx
343
Annex A1
2015 2014
Other Property, Plant and Equipment xxx xxx

Work/Zoo Animals xxx xxx
Accumulated Depreciation-Work/Zoo Animals (xxx) (xxx)
Accumulated Impairment Losses-Work/Zoo Animals (xxx) (xxx)
Net Value xxx xxx
Accumulated Depreciation-Other Property, Plant and Equipment (xxx) (xxx)
Accumulated Impairment Losses-Other Property, Plant and Equipment (xxx) (xxx)
Net Value xxx xxx
Construction in Progress xxx xxx

Construction in Progress-Land Improvements xxx xxx
Construction in Progress-Infrastructure Assets xxx xxx
Construction in Progress-Buildings and Other Structures xxx xxx
Construction in Progress-Leased Assets xxx xxx
Construction in Progress-Leased Assets Improvements xxx xxx
Biological Assets xxx xxx
Bearer Biological Assets xxx xxx

Breeding Stocks xxx xxx
Accumulated Impairment Losses-Breeding Stocks (xxx) (xxx)
Net Value xxx xxx
Livestock xxx xxx
Accumulated Impairment Losses-Livestock (xxx) (xxx)
Net Value xxx xxx
Trees, Plants and Crops xxx xxx
Accumulated Impairment Losses-Trees, Plants and Crops (xxx) (xxx)
Net Value xxx xxx
Aquaculture xxx xxx
Accumulated Impairment Losses-Aquaculture (xxx) (xxx)
Net Value xxx xxx
Other Bearer Biological Assets xxx xxx
Accumulated Impairment Losses-Other Bearer Biological Assets xxx xxx
Net Value xxx xxx
Consumable Biological Assets xxx xxx

Livestock HeldImpairment
Accumulated for Consumption/Sale/Distribution
Losses-Livestock Held for xxx xxx
Consumption/Sale/Distribution (xxx) (xxx)
Net Value xxx xxx
Trees, Plants and Crops Held for Consumption/Sale/Distribution xxx xxx
Accumulated Impairment Losses-Trees, Plants and
Crops Held for Consumption/Sale/Distribution (xxx) (xxx)
Net Value xxx xxx
Agricultural Produce Held for Consumption/Sale/Distribution xxx xxx
Accumulated Impairment Losses-Agricultural Produce Held
for Consumption/Sale/Distribution (xxx) (xxx)
Net Value xxx xxx
Aquaculture xxx xxx
Net Value xxx xxx
Other Consumable Biological Assets xxx xxx
Accumulated Impairment Losses-Other Consumable Biological Assets (xxx) (xxx)
Net Value xxx xxx
344
Annex A1
2015 2014
Intangible Assets xxx xxx

Patents/Copyrights xxx xxx
Accumulated Amortization-Patents/Copyrights (xxx) (xxx)
Net Value xxx xxx
Computer Software xxx xxx
Accumulated Amortization-Computer Software (xxx) (xxx)
Net Value xxx xxx
Websites xxx xxx
Accumulated Amortization-Websites (xxx) (xxx)
Accumulated Impairment Losses-Websites xxx xxx
Other Intangible Assets xxx xxx
Accumulated Amortization-Other Intangible Assets (xxx) (xxx)
Net Value xxx xxx
Service Concession-Intangible Assets xxx xxx
Accumulated Amortization-Service Concession-Intangible Assets (xxx) (xxx)
Net Value xxx xxx
Development in Progress xxx xxx
Development in Progress-Patents/Copyrights xxx xxx
Development in Progress-Computer Software xxx xxx
Development in Progress-Websites xxx xxx
Development in Progress-Other Intangible Assets xxx xxx
Other Non-Current Assets xxx xxx
Prepayments xxx xxx

Deposits xxx xxx

Other Assets xxx xxx

Acquired Assets xxx xxx
Accumulated Impairment Losses-Acquired Assets (xxx) (xxx)
Net Value xxx xxx
Foreclosed Property/Assets xxx xxx
Accumulated Impairment Losses-Foreclosed Property/Assets (xxx) (xxx)
Net Value xxx xxx
Forfeited Property/Assets xxx xxx
Accumulated Impairment Losses-Forfeited Property/Assets (xxx) (xxx)
Net Value xxx xxx
Confiscated Property/Assets xxx xxx
Accumulated Impairment Losses-Confiscated Property/Assets (xxx) (xxx)
Net Value xxx xxx
Abandoned/Surrendered Property/Assets xxx xxx
Accumulated Impairment Losses-Abandoned/Surrendered Property/Assets (xxx) (xxx)
Net Value xxx xxx
345
Annex A1
2015 2014

Accumulated Impairment Losses-Other Assets (xxx) (xxx)
Net Value xxx xxx
Total Non-Current Assets xxx xxx
TOTAL ASSETS xxx xxx
LIABILITIES
Liabilities
Current Liabilities
Financial Liabilities xxx xxx
Payables xxx xxx

Accounts Payable xxx xxx
Due to Officers and Employees xxx xxx
Internal Revenue Allotment Payable xxx xxx
Notes Payable xxx xxx
Interest Payable xxx xxx
Operating Lease Payable xxx xxx
Finance Lease Payable xxx xxx
Awards and Rewards Payable xxx xxx
Service Concession Arrangements Payable xxx xxx
Tax Refunds Payable xxx xxx
Bills/Bonds/Loans Payable xxx xxx

Treasury Bills Payable xxx xxx
Bonds Payable-Domestic xxx xxx
Discount on Bonds Payable-Domestic xxx xxx
Premium on Bonds Payable-Domestic xxx xxx
Bonds Payable-Foreign xxx xxx
Discount on Bonds Payable-Foreign (xxx) (xxx)
Premium on Bonds Payable-Foreign xxx xxx
Loans Payable-Domestic xxx xxx
Loans Payable-Foreign xxx xxx
Inter-Agency Payables xxx xxx

Due to BIR xxx xxx
Due to GSIS xxx xxx
Due to Pag-IBIG xxx xxx
Due to PhilHealth xxx xxx
Due to NGAs xxx xxx
Due to GOCCs xxx xxx
Due to LGUs xxx xxx
Due to Joint Venture xxx xxx
Intra-Agency Payables xxx xxx

Due to Central Office xxx xxx
Due to Bureaus xxx xxx
Due to Regional Offices xxx xxx
Due to Operating Units xxx xxx
346
Annex A1
2015 2014
Trust Liabilities xxx xxx

Trust Liabilities-Disaster Risk Reduction and Management Fund xxx xxx
Bail Bonds Payable xxx xxx
Guaranty/Security Deposits Payable xxx xxx
Customers' Deposits Payable xxx xxx
Other Payables xxx xxx

Deferred Credits/Unearned Income xxx xxx

Deferred Finance Lease Revenue xxx xxx
Other Deferred Credits xxx xxx
Unearned Revenue-Investment Property xxx xxx
Other Unearned Revenue xxx xxx
Provisions xxx xxx

Pension Benefits Payable xxx xxx
Leave Benefits Payable xxx xxx
Retirement Gratuity Payable xxx xxx
Other Provisions xxx xxx
Total Current Liabilities xxx xxx
Non- Current Liabilities

Payables xxx xxx

Discount on Bonds Payable-Domestic (xxx) (xxx)
Bond Issue Cost-Foreign (xxx) (xxx)
Net Value xxx xxx
Net Value xxx xxx

Due to NGAs xxx xxx
Due to LGUs xxx xxx
347
Annex A1
2015 2014

Trust Liabilities-Disaster Risk Reduction and Management Fund xxx xxx
Bail Bonds Payable xxx xxx
Guaranty/Security Deposits Payable xxx xxx
Customers' Deposits Payable xxx xxx

Deferred Service Concession Revenue xxx xxx

Provisions xxx xxx

Total Non-Current Liabilities xxx xxx
Total Liabilities xxx xxx
Total Assets less Total Liabilities xxx xxx
Net Assets/Equity
Equity
Government Equity xxx xxx
Accumulated Surplus/(Deficit) xxx xxx
Unrealized Gain/(Loss) xxx xxx
Unrealized Gain/(Loss) from Changes in the Fair Value of Financial Assets xxx xxx
Total Net Assets/Equity xxx xxx
348
Annex A2.1
ENTITY NAME
REGULAR AGENCY FUND
2015 2014
ASSETS
Current Assets

Petty Cash xxx xxx

Cash in Bank-Local Currency, Bangko Sentral Ng Pilipinas xxx xxx
Cash in Bank-Local Currency, Time Deposits xxx xxx

Cash in Bank-Foreign Currency, Bangko Sentral Ng Pilipinas xxx xxx
Cash in Bank-Foreign Currency, Time Deposits xxx xxx

Cash Equivalents xxx xxx

Treasury Bills xxx xxx
Investments xxx xxx
Financial Assets at Fair Value Through Surplus or Deficit xxx xxx

Financial Assets Held for Trading xxx xxx
Financial Assets Designated at Fair Value Through Surplus or Deficit xxx xxx
Derivative Financial Assets Held for Trading xxx xxx
Derivative Financial Assets Designated at Fair Value Through
Surplus or Deficit xxx xxx

Investments in Treasury Bills-Local xxx xxx
Allowance for Impairment-Investments in Treasury Bills-Local (xxx) (xxx)
Net Value-Investments in Treasury Bills-Local xxx xxx
Investments in Treasury Bills-Foreign xxx xxx
Allowance for Impairment-Investments in Treasury Bills-Foreign (xxx) (xxx)
Net Value-Investments in Treasury Bills-Foreign xxx xxx
350
Annex A2.1
2015 2014

Receivables xxx xxx

Dividends Receivable xxx xxx




351
Annex A2.1
2015 2014
352
Annex A2.1
2015 2014
Inventories xxx xxx




Advances xxx xxx

Prepayments xxx xxx

353
Annex A2.1
2015 2014
Deposits xxx xxx

Non - Current Assets
Investments xxx xxx


Investments in Bonds xxx xxx


Sinking Fund xxx xxx
Receivables xxx xxx

354
Annex A2.1
2015 2014

355
Annex A2.1
2015 2014



Net Value xxx xxx
Net Value xxx xxx
Land xxx xxx

Land xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
356
Annex A2.1
2015 2014
Net Value xxx xxx
357
Annex A2.1
2015 2014

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Buildings xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Markets xxx xxx
Net Value xxx xxx
Net Value xxx xxx
358
Annex A2.1
2015 2014

Net Value xxx xxx
Net Value xxx xxx

Machinery xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
359
Annex A2.1
2015 2014
Net Value xxx xxx
360
Annex A2.1
2015 2014

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Trains xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Watercrafts xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Books xxx xxx
Net Value xxx xxx

Net Value xxx xxx
361
Annex A2.1
2015 2014

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Service Concession Assets xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
362
Annex A2.1
2015 2014

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx

363
Annex A2.1
2015 2014

Net Value xxx xxx
Livestock xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Aquaculture xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Aquaculture xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
364
Annex A2.1
2015 2014

Prepayments xxx xxx

Deposits xxx xxx


Acquired Assets xxx xxx
Accumulated Impairment Losses-Acquired Assets (xxx) (xxx)
Net Value xxx xxx
Foreclosed Property/Assets xxx xxx
Accumulated Impairment Losses-Foreclosed Property/Assets (xxx) (xxx)
Net Value xxx xxx
Forfeited Property/Assets xxx xxx
Accumulated Impairment Losses-Forfeited Property/Assets (xxx) (xxx)
Net Value xxx xxx
Confiscated Property/Assets xxx xxx
Accumulated Impairment Losses-Confiscated Property/Assets (xxx) (xxx)
Net Value xxx xxx
Abandoned/Surrendered Property/Assets xxx xxx
Accumulated Impairment Losses-Abandoned/Surrendered Property/Assets (xxx) (xxx)
Net Value xxx xxx
Net Value xxx xxx
LIABILITIES
Liabilities
Current Liabilities
Payables xxx xxx

Internal Revenue Allotment Payable xxx xxx
365
Annex A2.1
2015 2014

Awards and Rewards Payable xxx xxx
366
Annex A2.1
2015 2014

Tax Refunds Payable xxx xxx

Treasury Bills Payable xxx xxx
Discount on Bonds Payable-Domestic xxx xxx

Due to BIR xxx xxx
Due to GSIS xxx xxx
Due to NGAs xxx xxx
Due to LGUs xxx xxx



Provisions xxx xxx

367
Annex A2.1
2015 2014

Payables xxx xxx

Discount on Bonds Payable-Domestic (xxx) (xxx)
Net Value xxx xxx
Net Value xxx xxx

Due to NGAs xxx xxx
Due to LGUs xxx xxx


Provisions xxx xxx

Total Non -Current Liabilities xxx xxx
Net Assets/Equity
Equity
Unrealized Gain/(Loss) xxx xxx
Unrealized Gain/(Loss) from Changes in the Fair Value of Financial Assets xxx xxx
368
Annex A2.2
ENTITY NAME
FOREIGN ASSISTED PROJECTS FUND
2015 2014
ASSETS
Current Assets

Petty Cash xxx xxx



Receivables xxx xxx


364
Annex A2.2
2015 2014




Inventories xxx xxx




365
Annex A2.2
2015 2014

Advances xxx xxx

Prepayments xxx xxx

Deposits xxx xxx




Receivables xxx xxx

366
Annex A2.2
2015 2014




Net Value xxx xxx
Net Value xxx xxx
Land xxx xxx

Land xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
367
Annex A2.2
2015 2014
Net Value xxx xxx
368
Annex A2.2
2015 2014

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Buildings xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Markets xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
369
Annex A2.2
2015 2014

Net Value xxx xxx

Machinery xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
370
Annex A2.2
2015 2014
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Trains xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Watercrafts xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Books xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
371
Annex A2.2
2015 2014
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Service Concession Assets xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
372
Annex A2.2
2015 2014
Net Value xxx xxx
373
Annex A2.2
2015 2014

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx


Net Value xxx xxx
Livestock xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Aquaculture xxx xxx
Net Value xxx xxx
Net Value xxx xxx
374
Annex A2.2
2015 2014

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Aquaculture xxx xxx
Net Value xxx xxx
Net Value xxx xxx

Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Net Value xxx xxx
Prepayments xxx xxx

Deposits xxx xxx

Net Value xxx xxx
375
Annex A2.2
2015 2014
LIABILITIES
Liabilities
Current Liabilities
Payables xxx xxx



Due to BIR xxx xxx
Due to GSIS xxx xxx
Due to NGAs xxx xxx
Due to LGUs xxx xxx



Provisions xxx xxx

376
Annex A2.2
2015 2014

Payables xxx xxx

Net Value xxx xxx

Due to NGAs xxx xxx
Due to LGUs xxx xxx


Provisions xxx xxx

Total Non -Current Liabilities xxx xxx
Net Assets/Equity
Equity
377
Annex A
(NAME OF THE ENTITY)

CONDENSED STATEMENT OF FINANCIAL POSITION
NOTE 2015 2014

ASSETS
Current Assets
Cash and Cash Equivalents 8 XXX XXX
Receivables 9 XXX XXX
Inventories 10 XXX XXX
Investments 11 XXX XXX
Other Current Assets XXX XXX
Total Current Assets XXX XXX

Investment Property 14 XXX XXX
Property, Plant and Equipment 15 XXX XXX
Biological Assets 16 XXX XXX
Intangible Assets XXX XXX
Other Assets 17 XXX XXX
Total Non-Current Assets XXX XXX
Total Assets XXX XXX
LIABILITIES
Current Liabilities
Financial Liabilities 18 XXX XXX
Inter-Agency Payables 19 XXX XXX
Intra-Agency Payables XXX XXX
Trust Liabilities 20 XXX XXX
Deferred Credits/Unearned Income XXX XXX
Total Current Liabilities XXX XXX

Provisions 22 XXX XXX
Deferred Credits/Unearned Income 23 XXX XXX
Trust Liabilities XXX XXX
Total Non- Current Liabilities XXX XXX
Total Liabilities XXX XXX
NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) 24 XXX XXX
Total Net Assets/Equity XXX XXX
Total Liabilities and Net Assets/Equity XXX XXX
3
AGENCY NAME
AS AT DECEMBER 31, 20X2
NOTES 20X2 20X1

Assets
Current Assets
Cash on Hand XXX XXX
Cash in Bank - Local Currency XXX XXX
Cash in Bank - Foreign Currency XXX XXX
Treasury/Agency Cash Accounts XXX XXX
Cash Equivalents XXX XXX

Loans and Receivable Accounts XXX XXX
Lease Receivable XXX XXX
Inter-Agency Receivables XXX XXX
Intra-Agency Receivables XXX XXX
Other Receivables XXX XXX

Inventory Held for Sale XXX XXX
Inventory Held for Distribution XXX XXX
Inventory Held for Manufacturing XXX XXX
Inventory Held for Consumption XXX XXX

Financial Assets at Fair Value Through Surplus or Deficit XXX XXX
Financial Assets - Held to Maturity XXX XXX

Advances XXX XXX
Prepayments XXX XXX
Deposits XXX XXX

Financial Assets - Others XXX XXX
Investments in GOCCs XXX XXX
Investments in Joint Venture XXX XXX
Investments in Associates XXX XXX
Sinking Fund XXX XXX
Investment Property 14 XXX I XXX

Land and Buildings XXX f XXX
t
h
e
s
e
a
r
e
3 I
n
v
e
I
f
t
Property, Plant and Equipment 15 XXX h XXX
e
Land XXX s XXX
Land Improvements XXX e XXX
Infrastructure Assets XXX a
XXX
Buildings and Other Structures XXX r XXX
Machinery and Equipment XXX e XXX
Transportation Equipment XXX I XXX
Furniture, Fixtures and Books XXX n XXX
Leased Assets XXX v XXX
e
Leased Assets Improvements XXX s XXX
Construction in Progress XXX t XXX
Heritage Assets XXX m XXX
e
Service Concession Assets XXX n
Other Property, Plant and Equipment XXX t XXX
P
Biological Assets 16 XXX r XXX
o
Bearer Biological Assets XXX XXX
p
Consumable Biological Assets XXX e XXX
r
t
Intangible Assets XXX y XXX
o
f
Other Assets XXX t XXX
h
Total Non-Current Assets XXX e XXX
a
g
LIABILITIES e
n
c
Current Liabilities y
a
Payables XXX n
XXX
Bills/Bonds/Loans Payable XXX d XXX
Inter-Agency Payables 19 XXX n XXX
Inter-Agency Payables XXX o XXX
Intra-Agency Payables XXX t XXX
Trust Liabilities 20 XXX T
F
t XXX
Deferred Credits/Unearned Income XXX h
o XXX
e
r
Total Current Liabilities XXX s XXX
Non- Current Liabilities e
o
a
r
Financial Liabilities 21 XXX m
td XXX
Bills/Bonds/Loans Payable XXX o
w
i XXX
u
o
n
Other Payables XXX n
a
XXX
Total Non- Current Liabilities XXX o
rt XXX
ly
s
Provisions 22 XXX d
XXX
Total Liabilities XXX P XXX
h
a
P
e
c
NET ASSETS XXX E XXX
lc
d
o
NET ASSETS/EQUITY u
Government Equity XXX i
n XXX
tn
Revaluation Surplus XXX s XXX
Equity in Joint Venture XXX t XXX
c
ra
u
n
s
4 tb
e
f
c
o
h
a
e
c
lc
d
o
u
i
n
tn
s
AS AT DECEMBER 31, 20X2 t
c
ra
Net Assets/Equity' XXX u XXX
n
s
tb
e
f
c
o
o
r
n
v
se
rp
e
t
c
e
i
d
f
it
o
c
t
p
h
u
e
r
p
n
o
e
sw
e
t
h
i
r
n
e
ce
l
u
a
d
c
ic
o
n
u
g
n
t
rs
e
v
o
l
v
i
n
g
f
u
n
d
s
o
f
a
g
e
n
c
i
e
s
5
AGENCY NAME
NOTES 20X2 20X1

Assets
Current Assets
Cash on Hand XXX XXX
Cash in Bank - Local Currency XXX XXX
Cash in Bank - Foreign Currency XXX XXX
Treasury/Agency Cash Accounts XXX XXX
Cash Equivalents XXX XXX

Loans and Receivable Accounts XXX XXX
Lease Receivable XXX XXX
Inter-Agency Receivables XXX XXX
Intra-Agency Receivables XXX XXX
Other Receivables XXX XXX

Inventory Held for Sale XXX XXX
Inventory Held for Distribution XXX XXX
Inventory Held for Manufacturing XXX XXX
Inventory Held for Consumption XXX XXX


Advances XXX XXX
Prepayments XXX XXX
Deposits XXX XXX

Financial Assets - Others XXX XXX
Investments in GOCCs XXX XXX
Investments in Joint Venture XXX XXX
Investments in Associates XXX XXX
Sinking Fund XXX XXX
Investment Property 14 XXX I XXX

Land and Buildings XXX f XXX
t
h
e
s
e
a
r
e
3 I
n
v
e
I
f
t
Property, Plant and Equipment 15 XXX h XXX
e
Land XXX s XXX
Land Improvements XXX e XXX
Infrastructure Assets XXX a
XXX
Buildings and Other Structures XXX r XXX
Machinery and Equipment XXX e XXX
Transportation Equipment XXX I XXX
Furniture, Fixtures and Books XXX n XXX
Leased Assets XXX v XXX
e
Leased Assets Improvements XXX s XXX
Construction in Progress XXX t XXX
Heritage Assets XXX m XXX
e
Service Concession Assets XXX n
Other Property, Plant and Equipment XXX t XXX
P
Biological Assets 16 XXX r XXX
o
Bearer Biological Assets XXX XXX
p
Consumable Biological Assets XXX e XXX
r
t
Intangible Assets XXX y XXX
o
f
Other Assets XXX t XXX
h
Total Non-Current Assets XXX e XXX
a
g
LIABILITIES e
n
c
Current Liabilities y
a
Payables XXX n
XXX
Bills/Bonds/Loans Payable XXX d XXX
Inter-Agency Payables 19 XXX n XXX
Inter-Agency Payables XXX o XXX
Intra-Agency Payables XXX t XXX
Trust Liabilities 20 XXX T
F
t XXX
Deferred Credits/Unearned Income XXX h
o XXX
e
r
Total Current Liabilities XXX s XXX
Non- Current Liabilities e
o
a
r
Financial Liabilities 21 XXX m
td XXX
Bills/Bonds/Loans Payable XXX o
w
i XXX
u
o
n
Other Payables XXX n
a
XXX
Total Non- Current Liabilities XXX o
rt XXX
ly
s
Provisions 22 XXX d
XXX
Total Liabilities XXX P XXX
h
a
P
e
c
NET ASSETS XXX E XXX
lc
d
o
NET ASSETS/EQUITY u
Government Equity XXX i
n XXX
tn
Revaluation Surplus XXX s XXX
Equity in Joint Venture XXX t XXX
c
ra
u
n
s
4 tb
e
f
c
o
h
a
e
c
lc
d
o
u
i
n
tn
s
AS AT DECEMBER 31, 20X2 t
c
ra
Net Assets/Equity' XXX u XXX
n
s
tb
e
f
c
o
o
r
n
v
se
rp
e
t
c
e
i
d
f
it
o
c
t
p
h
u
e
r
p
n
o
e
sw
e
t
h
i
r
n
e
ce
l
u
a
d
c
ic
o
n
u
g
n
t
rs
e
v
o
l
v
i
n
g
f
u
n
d
s
o
f
a
g
e
n
c
i
e
s

Annex A.1 - SFPosition-Detailed

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Annex A.1 - SFPosition-Detailed

Uploaded by

Copyright:

Available Formats

Annex A1

Cash and Cash Equivalents xxx xxx

Cash on Hand xxx xxx

Cash in Bank-Local Currency xxx xxx

Cash in Bank-Foreign Currency xxx xxx

Treasury/Agency Cash Accounts xxx xxx

Cash Equivalents xxx xxx

Investments xxx xxx

Financial Assets at Fair Value Through Surplus or Deficit xxx xxx

Financial Assets-Held to Maturity xxx xxx

Investments in Treasury Bills-Foreign xxx xxx

Receivables xxx xxx

Loans and Receivable Accounts xxx xxx

Lease Receivable xxx xxx

Inter-Agency Receivables xxx xxx

Intra-Agency Receivables xxx xxx

Other Receivables xxx xxx

Due from Officers and Employees xxx xxx

Other Receivables xxx xxx

Inventories xxx xxx

Inventory Held for Sale xxx xxx

Inventory Held for Distribution xxx xxx

Inventory Held for Manufacturing xxx xxx

Inventory Held for Consumption xxx xxx

Semi-Expendable Machinery and Equipment xxx xxx

Semi-Expendable Technical and Scientific Equipment xxx xxx

Semi-Expendable Furniture, Fixtures and Books xxx xxx

Other Current Assets xxx xxx

Advances xxx xxx

Prepayments xxx xxx

Deposits xxx xxx

Total Current Assets xxx xxx

Investments xxx xxx

Financial Assets-Held to Maturity xxx xxx

Financial Assets-Others xxx xxx

Investments in GOCCs xxx xxx

Investments in Joint Venture xxx xxx

Sinking Fund xxx xxx

Receivables xxx xxx

Loans and Receivable Accounts xxx xxx

Lease Receivable xxx xxx

Other Receivables xxx xxx

Investment Property xxx xxx

Land and Buildings xxx xxx

Property, Plant and Equipment xxx xxx

Land xxx xxx

Land Improvements xxx xxx

Net Value xxx xxx

Accumulated Impairment Losses-Land Improvements, Reforestation Projects (xxx) (xxx)

Infrastructure Assets xxx xxx

Buildings and Other Structures xxx xxx

Accumulated Depreciation-Buildings (xxx) (xxx)

Net Value xxx xxx

Machinery and Equipment xxx xxx

Accumulated Impairment Losses-Communication Equipment (xxx) (xxx)

Construction and Heavy Equipment xxx xxx

Transportation Equipment xxx xxx

Furniture, Fixtures and Books xxx xxx

Leased Assets xxx xxx

Leased Assets Improvements xxx xxx

Heritage Assets xxx xxx

Net Value xxx xxx

Service Concession Tangible Assets xxx xxx