Annex B

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2015

Note 2015 2014

Revenue
Tax Revenue 21 xxx xxx
Service and Business Income 22 xxx xxx
Shares, Grants and Donations 23 xxx xxx
Gains 39 xxx xxx

Total Revenue xxx xxx

Less: Current Operating Expenses

Personnel Services 24 xxx xxx
Maintenance and Other Operating Expenses 25 xxx xxx
Financial Expenses 26 xxx xxx
Direct Costs xxx xxx
Non-Cash Expenses 27 xxx xxx

Total Current Operating Expenses xxx xxx

Surplus/(Deficit) from Current Operations xxx xxx

Net Financial Assistance/Subsidy 28 xxx xxx

Sale of Assets 29 xxx xxx
Gains 29 xxx xxx
Losses 29 (xxx) (xxx)

Surplus/(Deficit) for the period xxx xxx

343
 (NAME OF THE ENTITY)
STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2015

Note 2015 2014

This statement should be read in conjunction with the accompanying notes.

344
 Annex B1.1

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL PERFORMANCE
REGULAR AGENCY FUND
FOR THE YEAR ENDED DECEMBER 31, 2015

Note 2015 2014

Revenue
Tax Revenue 21 xxx xxx
Service and Business Income 22 xxx xxx
Shares, Grants and Donations 23 xxx xxx
Gains 39 xxx xxx

Total Revenue xxx xxx

Less: Current Operating Expenses

Personnel Services 24 xxx xxx
Maintenance and Other Operating Expenses 25 xxx xxx
Financial Expenses 26 xxx xxx
Direct Costs xxx xxx
Non-Cash Expenses 27 xxx xxx

Total Current Operating Expenses xxx xxx

Surplus/(Deficit) from Current Operations xxx xxx

Net Financial Assistance/Subsidy 28 xxx xxx

Sale of Assets 29 xxx xxx
Gains 29 xxx xxx
Losses 29 (xxx) (xxx)

Surplus/(Deficit) for the period xxx xxx

433
 Annex B1.2

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL PERFORMANCE
FOREIGN ASSISTED PROJECTS FUND
FOR THE YEAR ENDED DECEMBER 31, 2015

Note 2015 2014

Revenue
Service and Business Income 22 xxx xxx
Shares, Grants and Donations 23 xxx xxx
Gains 39 xxx xxx

Total Revenue xxx xxx

Less: Current Operating Expenses

Personnel Services 24 xxx xxx
Maintenance and Other Operating Expenses 25 xxx xxx
Financial Expenses 26 xxx xxx
Direct Costs xxx xxx
Non-Cash Expenses 27 xxx xxx

Total Current Operating Expenses xxx xxx

Surplus/(Deficit) from Current Operations xxx xxx

Net Financial Assistance/Subsidy 28 xxx xxx

Sale of Assets 29 xxx xxx
Gains 29 xxx xxx
Losses 29 (xxx) (xxx)

Surplus/(Deficit) for the period xxx xxx

433
 Annex B

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2015

Note 2015 2014

Revenue
Tax Revenue 21 xxx xxx
Service and Business Income 22 xxx xxx
Shares, Grants and Donations 23 xxx xxx
Gains 39 xxx xxx

Total Revenue xxx xxx

Less: Current Operating Expenses

Personnel Services 24 xxx xxx
Maintenance and Other Operating Expenses 25 xxx xxx
Financial Expenses 26 xxx xxx
Direct Costs xxx xxx
Non-Cash Expenses 27 xxx xxx

Total Current Operating Expenses xxx xxx

Surplus/(Deficit) from Current Operations xxx xxx

Net Financial Assistance/Subsidy 28 xxx xxx

Sale of Assets 29 xxx xxx
Gains 29 xxx xxx
Losses 29 (xxx) (xxx)

Surplus/(Deficit) for the period xxx xxx

433
 Annex B

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2015

Note 2015 2014

Revenue
Tax Revenue 21 xxx xxx
Service and Business Income 22 xxx xxx
Shares, Grants and Donations 23 xxx xxx
Gains 39 xxx xxx

Total Revenue xxx xxx

Less: Current Operating Expenses

Personnel Services 24 xxx xxx
Maintenance and Other Operating Expenses 25 xxx xxx
Financial Expenses 26 xxx xxx
Direct Costs xxx xxx
Non-Cash Expenses 27 xxx xxx

Total Current Operating Expenses xxx xxx

Surplus/(Deficit) from Current Operations xxx xxx

Net Financial Assistance/Subsidy 28 xxx xxx

Sale of Assets 29 xxx xxx
Gains 29 xxx xxx
Losses 29 (xxx) (xxx)

Surplus/(Deficit) for the period xxx xxx

433
 Annex B

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2015

Note 2015 2014

Revenue
Tax Revenue 21 xxx xxx
Service and Business Income 22 xxx xxx
Shares, Grants and Donations 23 xxx xxx
Gains 39 xxx xxx

Total Revenue xxx xxx

Less: Current Operating Expenses

Personnel Services 24 xxx xxx
Maintenance and Other Operating Expenses 25 xxx xxx
Financial Expenses 26 xxx xxx
Direct Costs xxx xxx
Non-Cash Expenses 27 xxx xxx

Total Current Operating Expenses xxx xxx

Surplus/(Deficit) from Current Operations xxx xxx

Net Financial Assistance/Subsidy 28 xxx xxx

Sale of Assets 29 xxx xxx
Gains 29 xxx xxx
Losses 29 (xxx) (xxx)

Surplus/(Deficit) for the period xxx xxx

433
 Annex B

(NAME OF THE ENTITY)

Condensed Statement of Financial Performance
For theYear Ended December 31, ______

Note 2015 2014

Revenue
Tax Revenue 23 xxx xxx
Service and Business Income 24 xxx xxx
Shares, Grants and Donations 25 xxx xxx

Total Revenue xxx xxx

Less: Current Operating Expenses

Personnel Services 26 xxx xxx
Maintenance and Other Operating Expenses 27 xxx xxx
Financial Expenses 28 xxx xxx
Direct Costs 29 xxx xxx
Non-Cash Expenses 30 xxx xxx

Current Operating Expenses xxx xxx

Surplus/(Deficit) from Current Operations xxx xxx

Net Financial Assistance/Subsidy 31 xxx xxx

Sale of Assets 32 xxx xxx
Gains 33 xxx xxx
Losses 34 (xxx) (xxx)

Surplus/(Deficit) for the period xxx xxx

 Appendix 4

Agency
Condensed Statement of Financial Performance
For theYear Ended December ___ , 20X4

Notes 20X4 20X3

Revenue
Tax Revenue 19 xxx xxx
Service and Business Income 20 xxx xxx
Assistance and Subsidy 21 xxx xxx
Shares, Grants and Donations 22 xxx xxx
Gains 23 xxx xxx
Other Non-Operating Income 24 xxx xxx
Total Revenue xxx xxx

Expenses
Personal Services 24 xxx xxx
Maintenance and Other Operating Expenses 25 xxx xxx
Financial Expenses 26 xxx xxx
Direct Costs 27 xxx xxx
Non-Cash Expenses 28 xxx xxx
Total Expenses xxx xxx

Surplus/(Deficit) for the Period xxx xxx

435
* format is based on IPSAS 1 Annex and accounts used is
based on the Revised Chart of Accounts

436
Agency
Condensed Statement of Financial Performance
For theYear Ended December ___ , 20X4

Notes 20X4 20X3

Revenue
Tax Revenue xxx xxx
Service and Business Income xxx xxx
Shares, Grants and Donations xxx xxx
Gains xxx xxx
Sale of Assets xxx xxx
Total Revenue xxx xxx

Less Current Operating Expenses

Personnel Services
Salaries and Wages xxx xxx
Other Compensation xxx xxx
Personnel Benefit Contributions xxx xxx
Other Personnel Benefits xxx xxx
Total Personnel Services xxx xxx

Maintenance and Other Operating Expenses

Traveling Expenses xxx xxx
Training and Scholarship Expenses xxx xxx
Supplies and Materials Expenses xxx xxx
Utility Expenses xxx xxx
Communication Expenses xxx xxx
Awards/Rewards and Prizes xxx xxx
Survey, Research, Exploration and Development Expenses xxx xxx
Demolition/Relocation and Desilting/Dredging Expenses xxx xxx
Generation, Transmission and Distribution Expenses xxx xxx
Confidential, Intelligence and Extraordinary Expenses xxx xxx
Professional Services xxx xxx
General Services xxx xxx
Repairs and Maintenance xxx xxx
Taxes, Insurance Premiums and Other Fees xxx xxx
Labor and Wages xxx xxx
Other Maintenance and Operating Expenses xxx xxx
Depreciation xxx xxx
Amortization xxx xxx
Impairment Loss xxx xxx
Losses xxx xxx
Total Maintenance and Other Operating Expenses xxx xxx

Current Operating Expenses xxx xxx

Agency
Condensed Statement of Financial Performance
For theYear Ended December ___ , 20X4

Notes 20X4 20X3

Profit (Loss) from Current Operations xxx xxx

Financial Assistance/Subsidy from LGUs, GOCCs, NGOs/POs xxx xxx

Less: Financial Assistance/Subsidy to LGUs, GOCCs, NGOs/Pos xxx xxx
Net Financial Assistance/Subsidy xxx xxx

Gains xxx xxx

Losses xxx xxx
Surplus (Deficit) for the period xxx xxx