Annex A

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS AT DECEMBER 31, 2015

Note 2015 2014

ASSETS
Current Assets
Cash and Cash Equivalents 6 xxx xxx
Investments 7 xxx xxx
Receivables 8 xxx xxx
Inventories 9 xxx xxx
Other Current Assets 14 xxx xxx
Total Current Assets xxx xxx

Non-Current Assets
Investments 7 xxx xxx
Investment Property 10 xxx xxx
Property, Plant and Equipment 11 xxx xxx
Biological Assets 12 xxx xxx
Intangible Assets 13 xxx xxx
Other Non-Current Assets 14 xxx xxx
Total Non-Current Assets xxx xxx

Total Assets xxx xxx

LIABILITIES

Current Liabilities
Financial Liabilities 15 xxx xxx
Inter-Agency Payables 16 xxx xxx
Trust Liabilities 17 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20 xxx xxx

Total Current Liabilities xxx xxx

Non-Current Liabilities
Financial Liabilities 15 xxx xxx
Trust Liabilities 17 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20
Total Non-Current Liabilities xxx xxx

Total Liabilities xxx xxx

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) xxx xxx
Total Net Assets/Equity xxx xxx

327
 AS AT DECEMBER 31, 2015

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

328
 Annex A1.1

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL POSITION
REGULAR AGENCY FUND
AS AT DECEMBER 31, 2015

Note 2015 2014

ASSETS
Current Assets
Cash and Cash Equivalents 6 xxx xxx
Investments 7 xxx xxx
Receivables 8 xxx xxx
Inventories 9 xxx xxx
Other Current Assets 14 xxx xxx
Total Current Assets xxx xxx

Non-Current Assets
Investments 7 xxx xxx
Investment Property 10 xxx xxx
Property, Plant and Equipment 11 xxx xxx
Biological Assets 12 xxx xxx
Intangible Assets 13 xxx xxx
Other Non-Current Assets 14 xxx xxx
Total Non-Current Assets xxx xxx

Total Assets xxx xxx

LIABILITIES

Current Liabilities
Financial Liabilities 15 xxx xxx
Inter-Agency Payables 16 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20 xxx xxx

Total Current Liabilities xxx xxx

Non-Current Liabilities
Financial Liabilities 15 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20
Total Non-Current Liabilities xxx xxx

Total Liabilities xxx xxx

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) xxx xxx
Total Net Assets/Equity xxx xxx

328
 Annex A1.2

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL POSITION
FOREIGN ASSISTED PROJECTS FUND
AS AT DECEMBER 31, 2015

Note 2015 2014

ASSETS
Current Assets
Cash and Cash Equivalents 6 xxx xxx
Receivables 8 xxx xxx
Inventories 9 xxx xxx
Other Current Assets 14 xxx xxx
Total Current Assets xxx xxx

Non-Current Assets
Property, Plant and Equipment 11 xxx xxx
Biological Assets 12 xxx xxx
Intangible Assets 13 xxx xxx
Other Non-Current Assets 14 xxx xxx
Total Non-Current Assets xxx xxx

Total Assets xxx xxx

LIABILITIES

Current Liabilities
Financial Liabilities 15 xxx xxx
Inter-Agency Payables 16 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20 xxx xxx

Total Current Liabilities xxx xxx

Non-Current Liabilities
Financial Liabilities 15 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20
Total Non-Current Liabilities xxx xxx

Total Liabilities xxx xxx

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) xxx xxx
Total Net Assets/Equity xxx xxx

329
 Annex A1.3

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL POSITION
SPECIAL ACCOUNT-LOCALLY FUNDED/DOMESTIC GRANTS FUND
AS AT DECEMBER 31, 2015

Note 2015 2014

ASSETS
Current Assets
Cash and Cash Equivalents 6 xxx xxx
Receivables 8 xxx xxx
Inventories 9 xxx xxx
Other Current Assets 14 xxx xxx
Total Current Assets xxx xxx

Non-Current Assets
Property, Plant and Equipment 11 xxx xxx
Biological Assets 12 xxx xxx
Intangible Assets 13 xxx xxx
Other Non-Current Assets 14 xxx xxx
Total Non-Current Assets xxx xxx

Total Assets xxx xxx

LIABILITIES

Current Liabilities
Financial Liabilities 15 xxx xxx
Inter-Agency Payables 16 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20 xxx xxx

Total Current Liabilities xxx xxx

Non-Current Liabilities
Financial Liabilities 15 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20 xxx xxx
Total Non-Current Liabilities xxx xxx

Total Liabilities xxx xxx

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) xxx xxx
Total Net Assets/Equity xxx xxx

330
 Annex A1.4

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL POSITION
SPECIAL ACCOUNT-FOREIGN ASSISTED/FOREIGN GRANTS FUND
AS AT DECEMBER 31, 2015

Note 2015 2014

ASSETS
Current Assets
Cash and Cash Equivalents 6 xxx xxx
Receivables 8 xxx xxx
Inventories 9 xxx xxx
Other Current Assets 14 xxx xxx
Total Current Assets xxx xxx

Non-Current Assets
Property, Plant and Equipment 11 xxx xxx
Biological Assets 12 xxx xxx
Intangible Assets 13 xxx xxx
Other Non-Current Assets 14 xxx xxx
Total Non-Current Assets xxx xxx

Total Assets xxx xxx

LIABILITIES

Current Liabilities
Financial Liabilities 15 xxx xxx
Inter-Agency Payables 16 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20 xxx xxx

Total Current Liabilities xxx xxx

Non-Current Liabilities
Financial Liabilities 15 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20 xxx xxx
Total Non-Current Liabilities xxx xxx

Total Liabilities xxx xxx

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) xxx xxx
Total Net Assets/Equity xxx xxx

331
 Annex A1.5

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL POSITION
INTERNALLY GENERATED FUNDS
AS AT DECEMBER 31, 2015

Note 2015 2014

ASSETS
Current Assets
Cash and Cash Equivalents 6 xxx xxx
Investments 7 xxx xxx
Receivables 8 xxx xxx
Inventories 9 xxx xxx
Other Current Assets 14 xxx xxx
Total Current Assets xxx xxx

Non-Current Assets
Investments 7 xxx xxx
Investment Property 10 xxx xxx
Property, Plant and Equipment 11 xxx xxx
Biological Assets 12 xxx xxx
Intangible Assets 13 xxx xxx
Other Non-Current Assets 14 xxx xxx
Total Non-Current Assets xxx xxx

Total Assets xxx xxx

LIABILITIES

Current Liabilities
Financial Liabilities 15 xxx xxx
Inter-Agency Payables 16 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20 xxx xxx

Total Current Liabilities xxx xxx

Non-Current Liabilities
Financial Liabilities 15 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20
Total Non-Current Liabilities xxx xxx

Total Liabilities xxx xxx

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) xxx xxx
Total Net Assets/Equity xxx xxx

332
 Annex A1.6

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL POSITION
BUSINESS RELATED FUNDS
AS AT DECEMBER 31, 2015

Note 2015 2014

ASSETS
Current Assets
Cash and Cash Equivalents 6 xxx xxx
Investments 7 xxx xxx
Receivables 8 xxx xxx
Inventories 9 xxx xxx
Other Current Assets 14 xxx xxx
Total Current Assets xxx xxx

Non-Current Assets
Investments 7 xxx xxx
Investment Property 10 xxx xxx
Property, Plant and Equipment 11 xxx xxx
Biological Assets 12 xxx xxx
Intangible Assets 13 xxx xxx
Other Non-Current Assets 14 xxx xxx
Total Non-Current Assets xxx xxx

Total Assets xxx xxx

LIABILITIES

Current Liabilities
Financial Liabilities 15 xxx xxx
Inter-Agency Payables 16 xxx xxx
Trust Liabilities 17 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20 xxx xxx

Total Current Liabilities xxx xxx

Non-Current Liabilities
Financial Liabilities 15 xxx xxx
Trust Liabilities 17 xxx xxx
Deferred Credits/Unearned Income 18 xxx xxx
Provisions 19 xxx xxx
Other Payables 20
Total Non-Current Liabilities xxx xxx

Total Liabilities xxx xxx

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) xxx xxx
Total Net Assets/Equity xxx xxx

333
 Annex A1.7

(NAME OF THE ENTITY)

STATEMENT OF FINANCIAL POSITION
TRUST RECEIPTS
AS AT DECEMBER 31, 2015

Note 2015 2014

ASSETS
Current Assets
Cash and Cash Equivalents 6 xxx xxx
Receivables 8 xxx xxx
Inventories 9 xxx xxx
Other Current Assets 14 xxx xxx
Total Current Assets xxx xxx

Non-Current Assets
Property, Plant and Equipment 11 xxx xxx
Biological Assets 12 xxx xxx
Intangible Assets 13 xxx xxx
Other Non-Current Assets 14 xxx xxx
Total Non-Current Assets xxx xxx

Total Assets xxx xxx

LIABILITIES

Current Liabilities
Inter-Agency Payables 16 xxx xxx
Trust Liabilities 17 xxx xxx
Other Payables 20 xxx xxx
Total Current Liabilities xxx xxx

Non-Current Liabilities
Trust Liabilities 17 xxx xxx
Other Payables 20 xxx xxx
Total Non-Current Liabilities xxx xxx

Total Liabilities xxx xxx

334
 Annex A

(NAME OF THE ENTITY)

CONDENSED STATEMENT OF FINANCIAL POSITION
AS OF DECEMBER 31, 2015

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

Non - Current Assets

Investments 13 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

Non- Current Liabilities

Financial Liabilities 21 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
CONDENSED STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER 31, 20X2

NOTES 20X2 20X1

Assets
Current Assets
Cash and Cash Equivalents 8 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

Receivables 9 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

Inventories 10 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

Investments 11 XXX XXX

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

Other Assets 12 XXX XXX

Advances XXX XXX
Prepayments XXX XXX
Deposits XXX XXX
Total Current Assets XXX XXX

Non - Current Assets

Investments 13 XXX XXX
Financial Assets at Fair Value Through Surplus or Deficit 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
Investments in Associates XXX XXX
Sinking Fund XXX XXX

Investment Property 14 XXX I XXX

Land and Buildings XXX f XXX
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AS AT DECEMBER 31, 20X2 f

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Property, Plant and Equipment 15 XXX h XXX
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Land XXX s XXX
Land Improvements XXX e XXX
Infrastructure Assets XXX XXX
a
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 XXX
s
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
Bearer Biological Assets XXX o XXX
p
Consumable Biological Assets XXX e XXX
r
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Intangible Assets XXX XXX
y
Intangible Assets XXX XXX
o
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Other Assets 17 XXX XXX
Other Assets XXX t XXX
h
Total Non-Current Assets XXX XXX
e
Total Assets XXX XXX
a
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LIABILITIES e
n
c
Current Liabilities y
Financial Liabilities 18 XXX XXX
Payables XXX a XXX
n
Bills/Bonds/Loans Payable XXX d XXX
Inter-Agency Payables 19 XXX XXX
n
Inter-Agency Payables XXX o XXX
Intra-Agency Payables XXX t XXX
Trust Liabilities 20 XXX T
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Deferred Credits/Unearned Income XXX h
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Total Current Liabilities XXX s XXX
Non- Current Liabilities e
o
a
Financial Liabilities 21 XXX rm XXX
td
Bills/Bonds/Loans Payable XXX o
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Other Payables XXX n XXX
a
Total Non- Current Liabilities XXX o
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lys
Provisions 22 XXX d
XXX
Total Liabilities XXX P XXX
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NET ASSETS XXX XXX
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NET ASSETS/EQUITY u
Government Equity XXX i
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Revaluation Surplus XXX s XXX
Equity in Joint Venture XXX t XXX
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AGENCY NAME
CONDENSED STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER 31, 20X2

NOTES 20X2 20X1

Assets
Current Assets
Cash and Cash Equivalents 8 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

Receivables 9 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

Inventories 10 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

Investments 11 XXX XXX

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

Other Assets 12 XXX XXX

Advances XXX XXX
Prepayments XXX XXX
Deposits XXX XXX
Total Current Assets XXX XXX

Non - Current Assets

Investments 13 XXX XXX
Financial Assets at Fair Value Through Surplus or Deficit 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
Investments in Associates XXX XXX
Sinking Fund XXX XXX

Investment Property 14 XXX I XXX

Land and Buildings XXX f XXX
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AS AT DECEMBER 31, 20X2 f

t
Property, Plant and Equipment 15 XXX h XXX
e
Land XXX s XXX
Land Improvements XXX e XXX
Infrastructure Assets XXX XXX
a
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 XXX
s
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
Bearer Biological Assets XXX o XXX
p
Consumable Biological Assets XXX e XXX
r
t
Intangible Assets XXX XXX
y
Intangible Assets XXX XXX
o
f
Other Assets 17 XXX XXX
Other Assets XXX t XXX
h
Total Non-Current Assets XXX XXX
e
Total Assets XXX XXX
a
g
LIABILITIES e
n
c
Current Liabilities y
Financial Liabilities 18 XXX XXX
Payables XXX a XXX
n
Bills/Bonds/Loans Payable XXX d XXX
Inter-Agency Payables 19 XXX XXX
n
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
h XXX
e
r
e
Total Current Liabilities XXX s XXX
Non- Current Liabilities e
o
a
Financial Liabilities 21 XXX rm XXX
td
Bills/Bonds/Loans Payable XXX o
w
i XXX
u
o
n
Other Payables XXX n XXX
a
Total Non- Current Liabilities XXX o
rt XXX
lys
Provisions 22 XXX d
XXX
Total Liabilities XXX P XXX
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NET ASSETS XXX XXX
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NET ASSETS/EQUITY u
Government Equity XXX i
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tn
Revaluation Surplus XXX s XXX
Equity in Joint Venture XXX t XXX
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