Professional Documents
Culture Documents
AGENCY NAME
CONDENSED STATEMENT OF FINANCIAL POSITION
AS OF DECEMBER 31, 2015
Fund
NOTE 2015 2014
ASSETS
Current Assets
Cash and Cash Equivalents 8 XXX XXX
Receivables 9 XXX XXX
Inventories 10 XXX XXX
Investments (Current portion) 11 XXX XXX
Other Current Assets XXX XXX
Total Current Assets XXX XXX
LIABILITIES
Current Liabilities
Financial Liabilities 18 XXX XXX
Inter-Agency Payables 19 XXX XXX
Intra-Agency Payables XXX XXX
Trust Liabilities (Current Portion) 20 XXX XXX
Deferred Credits/Unearned Income XXX XXX
Total Current Liabilities XXX XXX
NET ASSETS/EQUITY
Accumulated Surplus(Deficit) 24 XXX XXX
Total Net Assets/Equity XXX XXX
3
AS OF DECEMBER 31, 2015
Total Liabilities and Net Assets/Equity XXX XXX
4
Annex A1
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
ASSETS
Current Assets
14
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
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
15
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
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
16
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
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
17
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
18
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
Accumulated Impairment Losses - Flood Control Systems (xxx) (xxx)
Net Value xxx xxx
19
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
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
Other Infrastructure Assets xxx xxx
Accumulated Depreciation - Other Infrastructure Assets (xxx) (xxx)
Accumulated Impairment Losses - Other Infrastructure Assets (xxx) (xxx)
Net Value xxx xxx
20
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
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
21
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
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)
Accumulated Impairment Losses - Communication Equipment (xxx) (xxx)
Net Value xxx xxx
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
22
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
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
23
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
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
24
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
Other Heritage Assets xxx xxx
Accumulated Depreciation - Other Heritage Assets (xxx) (xxx)
Accumulated Impairment Losses - Other Heritage Assets (xxx) (xxx)
Net Value xxx xxx
25
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
Agricultural Produce Held for Consumption/Sale/Distribution xxx xxx
Accumulated Impairment Losses - Agricultural Produce Held for Consumption/Sale/Distri (xxx) (xxx)
Net Value xxx xxx
Aquaculture xxx xxx
Accumulated Impairment Losses - 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
26
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
Other Prepayments xxx xxx
27
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
Deposits xxx xxx
Deposit on Letters of Credit xxx xxx
Guaranty Deposits xxx xxx
Other Deposits xxx xxx
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
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
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
28
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
Due to Regional Offices xxx xxx
Due to Operating Units xxx xxx
29
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
Trust Liabilities xxx xxx
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
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
Other Payables xxx xxx
Total Current Liabilities xxx xxx
30
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2015
2015 2014
Trust Liabilities xxx xxx
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
Net Assets/Equity
31
AGENCY NAME
CONDENSED STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER 31, 20X2
3
AS AT DECEMBER 31, 20X2
LIABILITIES
Current Liabilities
Financial Liabilities 18 XXX XXX
Payables XXX XXX
Bills/Bonds/Loans Payable XXX XXX
Inter-Agency Payables 19 XXX XXX
Inter-Agency Payables XXX XXX
Intra-Agency Payables XXX XXX
Trust Liabilities 20 XXX XXX
Deferred Credits/Unearned Income XXX XXX
Total Current Liabilities XXX XXX
Non- Current Liabilities
Financial Liabilities 21 XXX XXX
Bills/Bonds/Loans Payable XXX XXX
Other Payables XXX XXX
Total Non- Current Liabilities XXX XXX
Provisions 22 XXX XXX
Total Liabilities XXX XXX
NET ASSETS/EQUITY
Government Equity XXX XXX
Revaluation Surplus XXX XXX
Equity in Joint Venture XXX XXX
4
AS AT DECEMBER 31, 20X2
5
AGENCY NAME
CONDENSED STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER 31, 20X2
3
AS AT DECEMBER 31, 20X2
LIABILITIES
Current Liabilities
Financial Liabilities 18 XXX XXX
Payables XXX XXX
Bills/Bonds/Loans Payable XXX XXX
Inter-Agency Payables 19 XXX XXX
Inter-Agency Payables XXX XXX
Intra-Agency Payables XXX XXX
Trust Liabilities 20 XXX XXX
Deferred Credits/Unearned Income XXX XXX
Total Current Liabilities XXX XXX
Non- Current Liabilities
Financial Liabilities 21 XXX XXX
Bills/Bonds/Loans Payable XXX XXX
Other Payables XXX XXX
Total Non- Current Liabilities XXX XXX
Provisions 22 XXX XXX
Total Liabilities XXX XXX
NET ASSETS/EQUITY
Government Equity XXX XXX
Revaluation Surplus XXX XXX
Equity in Joint Venture XXX XXX
4
AS AT DECEMBER 31, 20X2