Name: JEAN ROSE T.

BUSTAMANTE BSMA-3

UM Digos College
Endowment and Other Nonexpendable Funds
Statement of Financial Position
As of June 30, 20XX

ASSETS
Cash P 50, 000
Due from restricted current funds 10, 000
Pooled cash 317, 500
Pooled investment:
Ordinary share P750, 000
Bonds 900, 000
Unamortized bond premium 2, 500 1, 692,500
P2,070,000
TOTAL ASSETS

LIABILITIES AND NET ASSETS

Gains and losses on pooled investments P10, 000
Net assets:
Unrestricted
Endowment Fund A P1, 000,000
Endowment Fund B 750, 000
Endowment Fund C 250, 000 2,000, 000

TOTAL LIABILITIES AND NET ASSETS P2, 010, 000