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CO

ION ON
ISS
A
T
DI
U

PP

UB

IN

ES

REP

IC

OF

THE PH

I
IL

Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

2013

Annual
Financial
Report

Government Owned and/or


Controlled Corporations
Water Districts
Volume II-B

2013
Annual
Financial
Report

Government Owned and/or


Controlled Corporations
WATER DISTRICTS
Volume II - B

Table of Contents
Page
Chapter I - Introduction
Audit mandate over water districts.
Structure, contents and limitations
Methodology of summarization.........
Guide to users.

1
1
2
3

Chapter II - Financial Highlights and Analysis


Financial condition.....
Financial performance....
Changes in equity...
Cash flows......

4
8
9
10

Chapter III - Summary Financial Statements


Over-all summary financial statements
Balance Sheet.
Income Statement...
Statement of Changes in Equity.
Cash Flow Statement..
General Information...
Notes to Financial Statements

13
14
15
16
17
18

Summary financial statements by Regions


Over-all..
Cordillera Administrative Region..
Region 1.
Region 2.
Region 3.
Region 4A..
Region 4B..
Region 5.
Region 6.
Region 7
Region 8.
Region 9.
Region 10
Region 11
Region 12
Region 13
ARMM...

23
41
63
105
139
221
283
309
359
421
451
489
515
549
579
613
651

Chapter IV Annexes

Chapter I
Introduction

Audit mandate over water districts


1

Title II of Presidential Decree (PD) 198, known as the Local Water District Law as
amended, provides for the formation/creation of local water districts in line with the
state policy favoring local operation and control of water systems and providing for
the governance and administration of such districts, chartering a national
administration to facilitate improvement of local water utilities and granting said
water districts such powers as are necessary to optimize public service pertinent to
water utility operations, and for other purposes.

In view thereof, the Local Government Units (LGUs) enacted resolutions creating
local water district units within their respective localities/jurisdictions, and established
policies for the attainment of the objectives of creation, operation, maintenance and
expansion of reliable and economically viable and sound water supply and wastewater
disposal system for their respective population centers.

Water districts are public utilities classified as quasi-public corporations, performing


functions and delivering services that are public in nature. The Supreme Court, in the
case of Davao City Water District, et al, vs. Civil Service Commission (CSC) and
Commission on Audit (COA), GR Nos. 95237-38 dated September 13, 1991, ruled
that water districts are government owned or controlled corporations with original
charter, having been created under a special law, thus within the jurisdiction of CSC
and COA.

Structure, content and limitations


4

This volume of the CY 2013 Annual Financial Report (AFR) presents the
summarization of the 458 financial statements or 89.11 per cent of the 514 water
districts nationwide. Only 171 or 37.34 per cent of the financial statements included
herein were audited and 22 are with on-going audit status. The remaining 62.45 per
cent or 321 (of the 514) of the total water districts nationwide are yet to be examined
after completion of the regular audits of other government agencies.

The report includes significant data pertaining to the operations of water districts,
such as their categories (whether very large, big, medium, or small) as determined by
the Philippine Association of Water Districts and the newly created as well as the
non-operational water districts. The composition of the governing boards and the
respective office addresses and a listing of the water districts which failed to submit
the required financial statements as of August 22, 2014 are also included in this
report. These data were consolidated from the regional and individual reports of
water districts.

This years AFR, consistent with the previous submission, presents the comparative
financial data for CYs 2013 and CY 2012. It should be stressed however, that this
report only includes those water districts which submitted the required financial
statements for both years. The newly created water districts in CY 2013 are included
in this report with their financial statements only for the year ended December 31,
2013.

Methodology of summarization
7

Having been declared, by the Supreme Court as government corporations, water


districts financial statements are presented in this Volume of the AFR. In view of the
implementation of the Integrated/Unified Audit Approach, the audit supervision over
water districts were transferred to the respective COA Regional Offices and included
in the audit work plan prepared for Local Government Units. COA employs the Audit
Team Approach in the conduct of examination of the financial statements and
operations of water districts, whereby the designated Audit Team visits the auditee
water district on a scheduled period to undertake the audit. Upon completion of the
field work, the Audit Team returns to its designated official station for the preparation
of the Annual Audit Report.

The summarization of financial data covers all the components of the financial
statements, namely: the balance sheet, income statement, statement of changes in
equity, and cash flow statement but excludes the summarization of the notes to
financial statements.

The water districts (WDs) are under the operational and technical supervision of the
Local Water Utilities Administration (LWUA) which requires adoption of the
operating standards and the corresponding reportorial requirements based on
established business policies and practices in the water utilities sector as enunciated
under the Commercial Practice System (CPS). However, majority of water districts
presented their financial statements in accordance with the accounting principles
under the New Government Accounting System (NGAS) prescribed by the
Commission on Audit. The accounting practices prescribed in both (NGAS and CPS)
systems are in line with the generally accepted accounting principles in the
Philippines.

10

The individual components of the financial statements of water districts are initially
summarized according to their provincial/city groupings. These are further
consolidated to derive the regional level summary. The two level summaries
(provincial and regional) are prepared at the respective COA Regional Offices while
the national level summary, comprised of the consolidation of the fifteen regional
level summaries, is processed at the Corporate Government Sector (CGS), this
Commission. The overall summarized financial information of water districts is
incorporated in Cluster 3 Public Utilities, CGS, as one corporate entity and
presented in Volume II-A of the AFR. The national, regional and provincial level
summaries including the individual financial statements of the water districts are
presented separately in this Volume II-B of the AFR.

Guide to users
11

This Volume of the AFR consists of the following parts: (I) Introduction; (II)
Financial highlights; (III) Financial statements; and (IV) Annexes. The first set of
summarized financial data as exhibited in Part III hereof presents the overall
combined financial position, results of operation and the changes in equity as well as
the cash flows for all water districts which submitted complete financial statements
components. This is supported by another set of summary financial statements
showing financial information by region, then by province and finally by the financial
data of the individual water districts. The individual financial information of water
districts were lifted from the submitted financial statements.

Chapter II
Financial Highlights and Analysis
12

The financial profile of water districts, including the analysis and interpretation of the
year-end financial data, focuses on the summary totals of the major line items or the
bottom line figures in the components of the individual financial statements. The
financial data indicated in general terms do not reflect the financial condition and
performance of the individual water district including changes in equity and its cash
flows. For the individual analysis of the financial transactions of the water districts,
reference to the Annual Audit Report showing the qualitative and quantitative
financial factors of the individual water district.

Financial condition
13

The summary balance sheet for CYs 2013 and 2012 presented in Chapter III depicts a
stable operation by the water districts. Chart II-1 below shows the combined financial
position of the 458 water districts whose financial statements were included in the
summarization.

Chart II- 1
Comparative financial position
(in million pesos)

25,749
28,822
22,612

Equity

2012
2013

22,784

Liabilities

48,361
51,606

Assets
-

20,000

40,000

60,000

14

The above chart portrays a stable and strong financial condition of the water districts
as can be gleaned from its quick ratio and financial leverage/debt ratio.

15

The combined total assets of water districts at P51,605.82 million is P3,245.01 million
or 6.71 per cent higher than the P48,360.81 million total of December 31, 2012. From
among the water districts that submitted their financial statements, the top 5 water
districts ranked by total assets per category (Very large, Big, Average and Small) are
shown in Annex G.

16

The bulk at 50.08 per cent of current assets pertain to cash and cash equivalents which
closed at P5,485.89 million, showing an increase of P735.78 million or 15.49 per cent
from previous years balance of P4,750.11 million. On the other hand, property, plant
and equipment amounting to P 37,379.11 million provided the substantial portion of
the non-current assets of the water districts. It constituted 91.95 per cent of the
combined non-current resources for the year ended December 31, 2013. The
comparative composition of current and non-current assets is shown in Charts II 2
and 3, respectively.
Chart II- 2
Composition of current assets
(in percentage)
2.37%

2.02%

14.43
%
30.67%

50.08%

Cash and cash


equivalents
Short term
investments
Receivables (net)
Inventories (net)
Prepayments and
deferred charges
Others

0.43%

Chart II - 3
Composition of non - current assets
(in percentage)
Long term
receivables (net)
91.95%

Long term
investments (net)
Property, plant and
equipment (net)
0.13%
6.01%
1.85%
0.06%

17

Intangible assets
Other assets

The quick ratio also known as the acid test ratio is an indicator that the water districts
have enough short term current assets to cover its immediate liabilities without selling
its inventory. It is determined by dividing the sum of cash and cash equivalents, short
term investments, and receivables by the total current liabilities (Accounts payable
and other short term liabilities). A quick ratio of greater than one is indicative of a
reasonable level of liquidity. Chart II 4 shows the graphical comparative
presentation of quick ratios for CYs 2013 and 2012, depicting a 0.07 increase in
liquidity from 2.12 in CY 2012 to 2.19 in CY 2013.
5

Chart II - 4
Comparative quick ratio
(in million pesos)

Quick ratio

2.12
3,713.13

2012

7,856.70

Current
liabilities

2.19
4,067.56

2013

8,893.17
-

5,000.00

10,000.00

Cash and cash


equivalent,
Short term
investment and
Receivables

18

The debt ratio measures the extent to which borrowed funds have been used to finance
the water districts operations and is derived by dividing the total liabilities by the
total assets. Chart II 4 provides the graphical presentation of the comparative debt
ratio for CYs 2013 and 2012 depicting improved financial stability of water districts.

19

The above chart shows the collective debt ratio of water districts for calendar year
2013 at 44.15 per cent representing that portion of the water districts assets that were
acquired through credit. Comparison of the ratios between CY 2013 and CY 2012
showed improvement of 2.61 percentage points, as the debt ratio of 44.15 in 2013 is
lower compared to the 46.76 per cent in CY 2012.

20

Chart II 5 is the graphic comparison of total liabilities. The 2013 balance of


P22,783.86 million is P171.95 million or 0.75 per cent higher than the CY 2012

balance of P22,611.91 million. From among the agencies that submitted the financial
statements, the top 5 water districts ranked by total liabilities for each category are
presented in Annex H.
Chart ll - 5
Comparative total liabilities

(in million pesos)


40,000.00
22,783.86
20,000.00

22,611.91

171.95
2013

2012
Increase (decrease)

Increase
(decrease)
Total liabilities 22,783.86 22,611.91 171.95
2013

21

0.75%
Total liabilities

2012

0.75%

Of the total liabilities, 17.85 per cent or P4,067.56 million are current liabilities while
P18,716.30 million or 82.15 per cent pertain to non-current obligations. The
significant portion of outstanding liabilities are loans and advances from the Local
Water Utilities Administration (LWUA) which stood at P10,218.84 million equivalent
to 54.59 per cent of the total non-current liabilities at year end. The borrowings from
LWUA were incurred pursuant to the guidelines issued by the Department of Finance
to implement EO 279 relative to the financing of water districts operations. The
graphical composition of non-current liabilities incurred by water districts is shown in
Chart II 6.
Chart II - 6
Composition of non-current liabilities
(in percentage)
Mortgage payable
0.02% 0.27%
3.50%
1.80%
2.21%

Bonds Payable
Loans and Advances
payable
Contracts payable

92.20%
Deferred Credits
Others

22

The over-all combined equity of water districts amounted to P28,821.96 million


which registered a slight increment of P3,073.06 million or 11.93 per cent from the
2012 level of P25,748.90 million. From among the water districts that submitted
financial data, Annex I shows the top 5 water districts ranked by total equity for each
category.

Financial performance
23

The collective gross revenues for CY 2013 reached P22,640.70 million, registering an
increase of P1,800.36 million or 8.64 per cent compared to previous years
P20,840.33 million. From among the water districts that submitted their financial
statements, the top 5 grossers in revenues for each category are presented in Annex J.

24

Business and service income accounted for the highest contribution to water districts
revenues at P22,353.89 million equivalent to 98.74 per cent of the combined gross
income. This years total revenue is 8.64 per cent higher than the CY 2012 total
income of P20,840.33 million. Other income totaling P283.98 million registered a
1.25 per cent contribution to the combined revenue of water districts. The
composition of income, expressed in values and percentages, is shown in Chart II-7.

Chart II - 7
Composition of income
(in million pesos)
Business and
service income,
22,353.89
(98.74%)

Business and service


income
Gains and premiums

Others, 283.98
(1.25%)

25

Gains and
premiums, 2.83
(0 .01%)

Others

For CY 2013, total expenses incurred before taxes closed at P19,235.37 million which
increased by P865.61 million or 4.71 per cent compared to previous years
P18,369.76 million. From among those that submitted the financial statements, the
top 5 water districts for each category that incurred substantial expenditures is shown
in Annex K.
Chart ll - 8
Composition of expenses
(in million pesos)
Personal services

Maintenance and other


operating expenses
Financial expenses

Others

26

The total expenses before taxes is broken down as follows: P6,941.73 million or
36.09 per cent for personal services, P10,736.43 million or 55.82 per cent for
maintenance and other operating expenses, P1,522.79 million or 7.92 per cent for
financial expenses and P34.41 million or 0.18 per cent for other expenses. The
accounts comprising total expenses are graphically depicted in Chart II 8.

27

Subsidies received by water districts from other government agencies decreased by


P1.74 million or 46.28 per cent from P3.76 million in 2012 to P2.02 million in 2013.

28

Income taxes for the year posted at P1.46 million is 70.02 per cent lower compared to
the CY 2012 totals of P4.87 million.

29

For CY 2013, the net income after tax of water districts reached P3,405.89 million
surpassing last years figure of P2,469.46 million by P936.43 million or 37.92 per
cent. From among those that submitted the CY 2013 financial data, Annex L presents
the top 5 water districts per category in terms of net income generated during the year.

30

The summary balance sheet and statement of income for CYs 2013 and 2012
presented in Chapter III hereof depicts an improving performance of water districts as
a result of its ability to efficiently utilize its assets to create profits. This is evidenced
by the higher return on asset (ROA) ratio from five per cent in CY 2012 to seven per
cent in CY 2013. Chart II - 9 shows the graphical comparative return on asset ratio
which is derived by dividing the water districts income before subsidy and taxes by
its total assets.
Chart II - 9
Comparative Return on Asset
(in millions pesos)

7%
5%

Return on assets

51,606
48,361

Total assets
3,405
2,471

Income before subsidy & taxes


-

50,000

2013

100,000

2012

Changes in equity
31

The statement of changes in equity is comprised of the accounts government equity,


donated capital, share premiums, appraisal capital, reserved/restricted capital and

retained earnings. Depicted in Chart II 10 is the graphical presentation of the


composition of equity expressed in million pesos.

Chart II - 10
Composition of equity
(in million pesos)
25
21,610.56
20

Donated
capital
Share
premium

15

Appraisal
capital

10
5

Government
equity

4,823.89
1,691.76
39.58 193.62 462.86

Reserved/res
tricted
capital
Retained
earnings

32

From the previous years balance of P25,748.92 million, total equity of water districts
for CY 2013 posted an increment of 11.94 per cent or P3,073.37 for a year-end total
of P28,822.29 million.

33

The composition of equity is made up of the retained earnings amounting to


P21,610.56 million or 74.98 per cent of the total equity, government equity of
P4,823.89 million or 16.74 per cent, donated capital of P1,691.77 million or 5.87 per
cent, reserved/restricted capital of P462.86 million or 1.61 per cent, appraisal capital
of P193.62 or 0.67 per cent and share premium of P39.58 million or 0.14 per cent.

Cash flows
34

For the year ended December 31, 2013, total cash and cash equivalents available for
use by water districts as shown in the Summary Cash Flow Statement reached
P5,412.49 million, posting an increment of P733.83 million or 15.68 per cent over
previous years total of P4,678.66 million.

35

Chart II 11 shows the comparative cash flow (operating, financing, and investing)
activities of the water districts for CYs 2013 and 2012.

10

Chat II - 11
Comparative cash flows activities
(in million pesos)

6,000.00

5,021.45
4,313.47

4,000.00
2,000.00

(2,541.53)

(1,913.49)

(1,746.84)
(1,695.43)

(2,000.00)

Operating

Investing

Financing

(4,000.00)
2013

2012

36

Net cash provided from operating activities for CY 2013 reached P5,021.45 million
which is P707.98 million or 16.41 per cent higher compared with the previous year
level of P4,313.47 million. The net cash provided resulted from engaging inflows of
P23,403.97 million over P18,382.52 million outflows of cash related to water
districts operating activities.

37

Aggregate cash outflows for investing activities at P2,821.93 million outpaced cash
inflows of 280.40 million for the net cash outflow of P2,541.53 million. Likewise,
aggregate cash outflows for financing activities at P2,549.65 million exceeded cash
inflows of P802.81 million resulting to a net cash outflow of P1,746.84 million.

11

Chapter III
Summary Financial Statements
38

The financial statements in the succeeding pages pertain to the summarized financial
data from the balance sheet, income statement, statement of changes in equity, cash
flow statements, and notes to financial statements of 458 water districts.

39

The overall balance sheet presents the total financial position of said Water Districts
(WDs) as at December 31, 2013 while the income statement shows their entire
financial performance for the year ended December 31, 2013. The statement of
changes in equity provides information on all the changes in equity. The cash flow
statement imparts information on the cash flow from operating, investing and
financing activities as well as the effects of exchange rate changes.

40

The combined financial statements of water districts are further summarized by


region, by province, and by specific water districts. The details of which are the
contents of this Volume of the AFR.

41

Annex D exhibits the breakdown of variances totaling P73.41 million per cash and
cash equivalents in the statement of cash flows vis--vis the corresponding balances
shown in the balance sheet, Annex E exhibits the breakdown of unreconciled equity
accounts between the balance sheet and statement of changes in equity aggregating
P3.27 million and the breakdown of discrepancy between the ending balance of CY
2012 and the beginning balance of CY 2013 totaling P211.04 million.

12

Republic of the Philippines


Water Districts
Summary Balance Sheet
December 31, 2013
(In thousand pesos)
2013

2012

Assets
Current Assets
Cash and cash equivalents
Short-term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

10,954,327
5,485,893
47,632
3,359,651
1,580,905
259,341
220,905

9,680,606
4,750,112
33,729
3,072,857
1,401,772
230,825
191,311

Non-current assets
Long-term receivables (net)
Long-term investments (net)
Property, plant and equipment (net)
Intangible assets
Others

40,651,493
23,562
751,454
37,379,113
53,739
2,443,625

36,680,208
24,214
673,627
36,108,152
68,188
1,806,027

Total assets

51,605,820

48,360,814

Current liabilities
Trade and non-trade payables
Others

4,067,561
3,604,229
463,332

3,713,133
3,359,923
353,210

Non-current liabilities
Mortgage payable
Bonds payable
Loans and advances payable
Contracts payable
Deferred credits
Others

18,716,303
3,717
413,989
17,255,936
51,533
654,861
336,267

18,898,778
4,386
440,566
17,318,995
42,455
721,902
370,474

Liabilities

22,783,864

22,611,911

Equity

28,821,956

25,748,903

Total liabilities and equity

51,605,820

48,360,814

Liabilities and equity

13

Republic of the Philippines


Water Districts
Summary Income Statement
Year ended December 31, 2013
(In thousand pesos)
2013

2012

Income

22,640,695

20,840,326

Business and service income


Gains and premiums
Others

22,353,887
2,827
283,981

20,574,278
3,244
262,804

Expenses

19,235,366

18,369,757

Personal services
Maintenance and other operating expenses
Financial expenses
Others

6,941,735
10,736,435
1,522,786
34,410

6,433,631
10,303,038
1,580,571
52,517

3,405,329

2,470,569

2,023

3,758

3,407,352

2,474,327

1,458

4,868

3,405,894

2,469,459

Net income before subsidy


Subsidy income
Net income before tax
Income tax expense
Net income after tax

14

Republic of the Philippines


Water Districts
Summary Statement of Changes in Equity
Year ended December 31, 2013
(In thousand pesos)
2013

2012

Government equity
Balance, beginning of period
Additions(deductions)
Balance, end of period

4,667,841
156,049
4,823,890

4,019,313
315,363
4,334,676

Donated capital
Balance, beginning of period
Additions(deductions)
Balance, end of period

1,560,637
131,127
1,691,764

1,488,074
76,227
1,564,301

Share premium
Balance, beginning of period
Additions(deductions)
Balance, end of period

39,582
39,582

39,582
39,582

Appraisal capital
Balance, beginning of period
Additions(deductions)
Balance, end of period

193,622
(2)
193,620

193,472
150
193,622

Restricted/Restricted capital
Balance, beginning of period
Additions/deductions
Balance, end of period

491,908
(29,051)
462,857

456,383
35,466
491,849

18,797,364
2,813,204
21,610,568
28,822,281

17,007,090
2,117,804
19,124,894
25,748,924

Retained earnings
Balance, beginning of period
Additions/deductions
Balance, end of period
Total Equity

15

Republic of the Philippines


Water Districts
Summary Cash Flow Statement
Year ended December 31, 2013
(In thousand pesos)
2013

2012

Cash flow from operating activities


Cash inflows
Cash outflows
Net cash provided by operating activities

23,403,971
18,382,520
5,021,451

21,374,450
17,060,984
4,313,466

Cash flow from investing activities


Cash inflows
Cash outflows
Net cash used in investing activities

280,405
2,821,936
(2,541,531)

345,959
2,259,452
(1,913,493)

Cash flow from financing activities


Cash inflows
Cash outflows
Net cash used in financing activities

802,809
2,549,647
(1,746,838)

570,916
2,266,352
(1,695,436)

733,082

704,537

4,679,405

3,974,126

5,412,487

4,678,663

Net decrease in cash and cash equivalents


Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period

16

General Information
42

Presidential Decree No. 198, otherwise known as the Provincial Water Utilities Act of
1973, as amended by Presidential Decree Nos. 768 and 1479 and Republic Act 9286
provides that it is the declared national policy of government to favor the local
operation and control of water systems thru the water districts. As such, water
districts are established to facilitate the maintenance and improvement of the water
utilities sector. Title III of said Presidential Decree prescribes the governance and
administration of the water utilities with the creation of the Local Water Utilities
Administration (LWUA). The agency is tasked to provide financial, technical and
institutional development and regulatory services to established water districts
nationwide.

43

The policy-making body of the water district is the Board of Directors, composed of
five members. Section 8 of the PD 198, as amended, provides that the LWUA may
appoint any of its personnel to sit in the Board as its sixth member, with all the rights
and privileges appertaining to a regular member of the board, when such water utility
avails of financial assistance from the LWUA and until the indebtedness is fully paid.

44

The operation of a water district is headed by a general manager appointed by the


Board. The general manager, subject to the approval of the Board, has full
supervision and control over the maintenance, operation and construction of water
supply and wastewater disposal and administrative facilities of the district with full
power and authority to exercise management prerogatives.

45

Water Districts are created for the following purposes:

46

Acquiring, installing, improving, maintaining and operating water supply and


distribution systems for domestic, industrial, municipal and agricultural uses
within the boundaries of such districts,
Providing, maintaining and operating water collection, treatment and disposal
facilities; and,
Assuming such other functions and operations incidental to water resource
development, utilization and disposal within such districts as are necessary or
incidental to said purpose.

In CY 2013, there were 514 water districts nationwide. Its regional distribution is
shown in Annex A. The names of the chairperson and members of the governing
board for each water district including the respective office addresses of the districts
are shown in Annex B.

17

Notes to Financial Statements


1.

Report Coverage/Limitation
Coverage/limitation
For the year 2013, the financial statements of 458 water districts (WDs), or 89.11 per
cent of the total 514 districts are herein summarized. Of the financial reports
submitted and included in the summarization, 37.34 per cent or 171 financial
statements (FS) were audited, while audit of the 22 WDs are on-going. About 62.45
per cent or 321 water districts are scheduled for examination/audit after the
completion of the regular audit of other government owned/controlled corporations
(GOCCs) and government financial institutions (GFIs). The list of water districts
with information whether audited or not are disclosed in Annex A. The list of water
districts not included in the summarization of financial statements is disclosed in
Annex C.
Currency of presentation
All amounts presented in this report are expressed in Philippine pesos, rounded off to
the nearest thousand (P000).

2.

Summary of significant accounting policies


Bases in the preparation of financial statements
In line with the commitment of the Commission on Audit to adhere to International
Financial Reporting Standards, water districts, like other GOCCs, are encouraged to
adopt the Philippine Financial Reporting Standards (PFRS). Corollary thereto, it
observes the reportorial requirements of regulatory agencies such as the Commercial
Practices Systems (CPS), an accounting system prescribed by the Local Water
Utilities Administration (LWUA). With the implementation of the New Government
Accounting System (NGAS) under COA Circular No. 2004-002, dated April 29,
2004, water districts were required to convert their accounts to NGAS. Subsequently,
LWUA issued Memorandum Circular No. 003-08, dated June 16, 2008, prescribing
the use of the CPS-NGAS Modified Chart of Accounts for use of water districts to
facilitate the implementation of a unified accounting system that conforms to both
NGAS and LWUAs regulatory and reportorial requirements. Understandably both
CPS and NGAS, as their names connote, are accounting systems needing the further
guidance of financial reporting standards prescribed under the PFRS.
Significant accounting judgments and estimates
The preparation of the financial statements in accordance with the generally accepted
accounting principles (GAAP) require the use of certain critical accounting estimates
and assumptions that affect the reported amounts of assets, liabilities, income and
expenses. It also requires management to exercise its judgment in applying the water
districts accounting policies. Future events may occur which will cause the
18

assumptions used in arriving at the estimates to change. The effects of any change in
estimates are reflected in the financial statements as they become reasonably
determinable.
Cash and cash equivalents
Cash includes cash on hand and in banks. Cash equivalents are short-term, highly
liquid investments with original maturities of three months or less from dates of
purchase.
Receivables and allowance for probable losses
Receivables are stated at face value, less allowance for uncollectible accounts.
Allowance for probable losses is set up at a level to provide for potential receivables,
the collection of which is considered remote. The level of this allowance is based on
managements evaluation on past collection experience and other factors that may
affect collectability. Periodic evaluation of accounts is conducted to identify those
requiring sufficient level of allowance and determine proper level thereof.
Inventories
Inventories are maintained using the perpetual inventory system and stated at cost
using the moving average method required under existing COA regulations (COA
Circular 2005-002).
Property, plant and equipment
Property, plant and equipment, except land are stated at cost less accumulated
depreciation. Costs include expenditures directly attributable to its acquisition.
Subsequent costs are included in the assets carrying amount or recognized as a
separate asset, as appropriate, when it is probable that future economic benefits
therefrom can be measured reliably. All other costs of repairs and maintenance are
disclosed in the statement of income and expenses during the financial period in
which these costs are incurred.
Recognition of income and expenses
Income is recognized on accrual basis to the extent that it is probable that the
economic benefits will flow into the district and its reliability of measurement.
Expenses are likewise recorded once incurred in line with the accrual basis of
accounting.
Subsequent events
Any post-year event that provides additional information about the water districts
position at the balance sheet date (adjusting event) is reflected in the financial
statements. Post-year events that are non-adjusting are disclosed in the individual
notes to financial statements, when material.

19

3.

2013
5,485,893

Cash and cash equivalents

2012
4,750,112

Cash include cash on hand and in bank (under current and savings deposits). Cash
equivalents are short-term and highly liquid investments with maturities of three
months or less and are determined to be readily available to a known amount of cash
and subject to an insignificant risk of change/s in value. The financial reports of 458
WDs included in the summarization disclosed ending balances of cash and cash
equivalents per statement of cash flows that differed from the same account balances
as presented in the respective balance sheets. Annex E details the WDs with such
variances in the said account.
2013
4.

Receivables
accounts

net

of

allowance

for

doubtful

3,359,651

2012
3,072,857

Receivables are stated at face value less an allowance for doubtful/uncollectible


amounts and are classified into current and non-current assets. Not all water districts
provide an allowance for doubtful accounts but for those that do so, allowance for
doubtful accounts is computed at a predetermined rate based on total Accounts
Receivable outstanding at the end of each month or year. As at December 31, 2013
and December 31, 2012, the amount classified as current asset amounted to
P3,359,651 and P3,072,857, respectively, and the amount classified as non-current
amounted to P23,562 and P24,214 for CY 2013 and CY2012, respectively.
2013
5.

Inventories (net)

1,580,905

2012
1,401,772

Inventories pertain to various materials for use in the operation of water districts and
are presented at cost per existing regulation. Inventories are stated at face value less
allowance for obsolescence. The Allowance for obsolescence is determined based on
the districts policy.
2013
6.

Property, plant and equipment, net

37,379,113

2012
36,108,152

Property, plant and equipment (PPE) are carried at cost less accumulated depreciation.
Depreciation on assets is calculated using the straight-line method over the estimated
useful lives of the assets after deducting the residual value.

20

7.

Non-current liabilities

2013

2012

18,716,303

18,898,778

Non-current liabilities pertain mostly to long-term debt granted by the Local Water
Utilities Administration to various districts.
8.

Total equity

2013

2012

28,821,956

25,748,903

The equity of water districts is comprised of: government equity, donated capital,
share premiums, appraisal capital, restricted/reserved capital and retained earnings.
The water districts with variances in their equity accounts totaling P0.33 million per
Balance Sheet and Statement of Changes in Equity are disclosed in Annex E.
9.

Income and Expenses


Water districts disclose income and expenses using the accrual method of accounting,
thus, all expenses and income are recognized when incurred and earned, respectively.
2013
22,640,695

Income

2012
20,840,326

The account includes revenues derived from business and service income, gains and
premiums and other income. The amount is net of share of local government.

Expenses

2013

2012

19,235,366

18,369,757

Expenses encompass personal services, maintenance and other operating expenses,


financial expenses and other expenses.

21

LUZON
VISAYAS

MINDANAO

WATER DISTRICTS BY REGION


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CAR

II

III

2012

2013

2012

2013

2012

2013

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

10,954,327
5,485,893
47,632
3,359,651
1,580,905
259,341
220,905

9,680,606
4,750,112
33,729
3,072,856
1,401,772
230,825
191,312

231,019
101,543
53,735
68,806
3,723
3,212

226,288
96,240
55,140
65,300
6,936
2,672

497,829
275,721
126,940
79,861
14,315
992

422,131
193,918
3,579
119,907
81,918
21,102
1,707

199,822
109,084
52,355
35,332
3,051
-

182,106
87,744
56,019
35,895
2,448
-

1,875,047
1,024,937
3,808
588,349
187,472
40,015
30,466

1,588,804
829,836
2,508
506,715
186,496
37,313
25,936

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

40,651,493
23,562
751,454
37,379,113
53,739
2,443,625

38,680,208
24,214
673,627
36,108,152
68,188
1,806,027

1,552,463
67,639
1,479,464
5,360

1,506,546
48,489
1,456,461
1,596

2,773,228
15,326
2,620,658
2,553
134,691

2,658,271
33,560
2,513,135
15,009
96,567

1,244,522
1,153,905
3,711
86,906

1,226,160
1,147,178
3,854
75,128

8,049,755
321
187,044
7,805,132
769
56,489

7,681,723
977
161,928
7,464,781
1,057
52,980

51,605,820

48,360,814

1,783,482

1,732,834

3,271,057

3,080,402

1,444,344

1,408,266

9,924,802

9,270,527

Current liabilities
Trade and non-trade payables
Others

4,067,561
3,604,229
463,332

3,713,133
3,359,923
353,210

82,353
43,961
38,392

158,926
158,673
253

209,725
170,506
39,219

178,917
141,623
37,294

162,415
162,415
-

131,933
131,933
-

827,370
737,172
90,198

794,826
711,223
83,603

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contracts payable
Deferred Credits
Others

18,716,303
3,717
413,989
17,255,936
51,533
654,861
336,267

18,898,778
4,386
440,566
17,318,995
42,455
721,902
370,474

732,627
727,775
4,352
500

734,236
730,128
4,108
-

1,208,865
122
1,106,804
2,873
92,779
6,287

1,226,463
583
1,126,319
92,418
7,143

797,303
775,138
22,165
-

814,101
792,494
21,607
-

3,466,499
192
22,393
3,238,684
7,681
80,113
117,436

3,390,495
520
23,183
3,092,867
3,347
139,771
130,807

Total liabilities

22,783,864

22,611,911

814,980

893,162

1,418,590

1,405,380

959,718

946,034

4,293,869

4,185,321

Equity

28,821,956

25,748,903

968,502

839,672

1,852,467

1,675,022

484,626

462,232

5,630,933

5,085,206

Total liabilities and equity

51,605,820

48,360,814

1,783,482

1,732,834

3,271,057

3,080,402

1,444,344

1,408,266

9,924,802

9,270,527

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

25

WATER DISTRICTS BY REGION


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
IV-A
2013

IV-B
2012

VI

VII

2013

2012

2013

2012

2013

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

1,686,127
675,850
16,419
543,990
275,212
29,727
144,929

1,466,229
566,917
19,351
507,681
221,013
27,114
124,153

210,034
108,956
42,479
57,831
340
428

243,047
149,571
42,078
48,459
408
2,531

771,556
436,339
211,115
99,097
19,390
5,615

699,115
382,271
200,600
96,304
16,581
3,359

667,719
342,824
219,592
63,740
38,175
3,388

604,713
289,824
213,948
60,804
36,907
3,230

1,552,933
989,452
376,079
159,126
24,030
4,246

1,443,940
963,177
333,091
131,764
15,332
576

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

6,816,235
21,353
180,159
6,466,023
40,233
108,467

6,480,542
21,353
163,526
6,138,464
43,042
114,157

1,097,854
8,597
1,068,455
20,802

1,023,657
6,076
996,558
21,023

2,577,691
118,684
2,416,665
42,342

2,410,062
96,532
2,270,488
43,042

2,075,502
1,888
28,552
2,034,619
2,287
8,156

2,005,373
1,884
26,113
1,970,041
1,162
6,173

2,941,452
29,670
2,712,427
206
199,149

2,936,834
29,802
2,723,312
177
183,543

8,502,362

7,946,771

1,307,888

1,266,704

3,349,247

3,109,177

2,743,221

2,610,086

4,494,385

4,380,774

Current liabilities
Trade and non-trade payables
Others

677,456
560,057
117,399

604,736
535,332
69,404

45,332
25,187
20,145

38,759
20,076
18,683

285,062
268,896
16,166

248,545
234,255
14,290

318,613
314,662
3,951

275,236
273,129
2,107

490,717
488,957
1,760

390,661
389,927
734

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contracts payable
Deferred Credits
Others

2,248,432
3,403
364,359
1,724,557
6,254
83,422
66,437

2,314,374
3,283
389,916
1,747,363
40
96,993
76,779

640,738
640,490
248

622,492
618,878
3,614

1,438,153
1,385,598
44,582
7,973

1,472,711
1,420,188
47,456
5,067

1,413,340
27,224
1,285,289
20,347
17,103
63,377

1,435,314
27,454
1,313,916
20,862
16,818
56,264

1,356,416
1,261,852
91,707
2,857

1,400,355
1,310,910
87,363
2,082

Total liabilities

2,925,888

2,919,110

686,070

661,251

1,723,215

1,721,256

1,731,953

1,710,550

1,847,133

1,791,016

Equity

5,576,474

5,027,661

621,818

605,453

1,626,032

1,387,921

1,011,268

899,536

2,647,252

2,589,758

Total liabilities and equity

8,502,362

7,946,771

1,307,888

1,266,704

3,349,247

3,109,177

2,743,221

2,610,086

4,494,385

4,380,774

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

26

WATER DISTRICTS BY REGION


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
VIII

IX

XI

XII

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

182,901
75,607
72,861
31,458
2,859
116

162,141
68,401
64,312
26,419
2,893
116

561,154
279,714
135,650
119,350
26,282
158

502,574
266,530
130,638
91,921
10,962
2,523

602,315
186,489
25,744
249,637
99,518
28,389
12,538

568,865
194,570
7,125
249,516
90,890
17,314
9,450

871,545
323,028
349,450
166,378
21,955
10,734

671,412
221,672
285,504
137,892
15,739
10,605

583,812
338,667
737
157,972
81,074
2,215
3,147

464,986
240,415
136,422
82,681
1,940
3,528

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

797,764
767,657
1,697
28,410

794,045
766,458
1,724
25,863

1,394,620
653
1,374,851
19,116

1,296,519
4,932
1,275,013
16,574

2,144,310
8,697
2,066,370
2,283
66,960

2,033,999
6,900
1,951,140
2,163
73,796

3,188,791
44,590
1,919,506
1,224,695

2,781,687
40,288
1,764,351
977,048

1,693,548
13,431
1,323,497
356,620

1,590,857
11,898
1,535,666
43,293

980,665

956,186

1,955,774

1,799,093

2,746,625

2,602,864

4,060,336

3,453,099

2,277,360

2,055,843

Current liabilities
Trade and non-trade payables
Others

57,844
46,095
11,749

60,841
47,400
13,441

184,342
168,525
15,817

156,586
141,240
15,346

231,851
205,962
25,889

155,389
136,520
18,869

191,216
159,706
31,510

205,130
173,621
31,509

164,800
158,640
6,160

164,089
163,439
650

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contracts payable
Deferred Credits
Others

603,121
573,306
29,815
-

599,960
571,403
28,557
-

612,869
529,246
14,378
53,629
15,616

621,046
539,382
18,206
45,620
17,838

1,329,227
1,257,511
45,790
25,926

1,386,913
1,293,927
51,021
41,965

292,824
13
271,860
17,806
3,145

297,653
13
278,083
14,892
4,665

974,185
952,817
21,368
-

979,910
952,603
27,307
-

Total liabilities

660,965

660,801

797,211

777,632

1,561,078

1,542,302

484,040

502,783

1,138,985

1,143,999

Equity

319,700

295,385

1,158,563

1,021,461

1,185,547

1,060,562

3,576,296

2,950,316

1,138,375

911,844

Total liabilities and equity

980,665

956,186

1,955,774

1,799,093

2,746,625

2,602,864

4,060,336

3,453,099

2,277,360

2,055,843

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

27

WATER DISTRICTS BY REGION


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
XIII

ARMM

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

354,475
209,565
924
87,081
52,217
3,770
918

329,571
191,542
1,166
81,235
39,622
15,098
908

106,039
8,117
92,366
4,433
1,105
18

104,684
7,484
90,050
4,394
2,738
18

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

2,139,364
48,412
2,006,948
84,004

2,104,897
43,583
1,987,525
73,789

164,394
162,936
1,458

149,036
147,581
1,455

2,493,839

2,434,468

270,433

253,720

Current liabilities
Trade and non-trade payables
Others

87,020
65,075
21,945

90,982
69,600
21,382

51,445
28,413
23,032

57,577
31,932
25,645

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contracts payable
Deferred Credits
Others

1,486,491
1,433,726
50,068
2,697

1,500,370
1,450,677
47,828
1,865

115,213
91,283
162
23,768

102,385
79,857
143
22,385

1,573,511

1,591,352

166,658

159,962

920,328

843,116

103,775

93,758

2,493,839

2,434,468

270,433

253,720

Assets

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

28

WATER DISTRICTS BY REGION


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

CAR
2012

2013

2012

2013

II
2012

III

2013

2012

2013

2012

22,640,695

20,840,326

623,934

590,209

1,118,990

1,066,889

405,287

372,039

4,765,563

4,374,971

22,353,887
2,827
283,981

20,574,278
3,244
262,804

619,097
325
4,512

584,512
682
5,015

1,111,753
919
6,318

1,053,070
13,819

401,637
3,650

369,082
2,957

4,718,934
691
45,938

4,328,585
973
45,413

19,235,366

18,369,756

507,585

498,285

933,913

907,505

367,916

329,971

4,126,685

3,951,582

6,941,735
10,736,435
1,522,786
34,410

6,433,631
10,303,038
1,580,570
52,517

149,092
306,941
51,552
-

143,464
299,706
55,115
-

345,028
504,941
58,492
25,452

334,474
442,372
83,548
47,111

149,526
193,845
24,537
8

132,470
176,201
21,205
95

1,387,591
2,435,054
304,040
-

1,327,268
2,326,853
297,461
-

3,405,329

2,470,570

116,349

91,924

185,077

159,384

37,371

42,068

638,878

423,389

2,023

3,758

3,407,352

2,474,328

37,371

42,068

1,458

4,868

3,405,894

2,469,460

37,371

42,068

116,349

91,924

116,349

Difference between totals and sums of components is due to rounding off.

29

91,924

(768)

184,309

184,309

(3,219)

156,165

156,165

638,878

638,878

423,389

423,389

WATER DISTRICTS BY REGION


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
IV-A
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

IV-B
2012

2013

2012

2013

VI
2012

2013

VII
2012

2013

2012

4,352,751

4,110,175

446,911

415,380

1,335,070

1,234,659

1,244,727

1,160,221

1,928,169

1,831,956

4,317,490
284
34,977

4,094,664
855
14,656

441,605
5,306

412,820
2,560

1,308,497
1
26,572

1,213,966
319
20,374

1,223,243
14
21,470

1,144,385
3
15,833

1,868,018
60,151

1,765,657
66,299

3,789,139

3,686,751

381,451

346,648

1,143,236

1,090,580

1,143,690

1,093,436

1,661,306

1,571,652

1,458,329
2,130,765
193,654
6,391

1,320,241
2,166,105
195,681
4,724

152,262
181,921
47,268
-

145,385
157,584
43,679
-

452,005
588,477
102,754
-

422,927
558,651
109,002
-

471,376
524,760
147,554
-

445,976
504,749
142,711
-

376,433
1,171,557
111,300
2,016

335,554
1,126,979
108,532
587

563,612

423,424

65,460

68,732

191,834

144,079

101,037

66,785

266,863

260,304

1,500

605

65,460

68,732

268,363

260,909

65,460

68,732

563,612

563,612

423,424

423,424

Difference between totals and sums of components is due to rounding off.

30

191,834

191,834

144,079

144,079

101,037

66,785

1,458

4,868

99,579

61,917

268,363

260,909

WATER DISTRICTS BY REGION


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
VIII

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

IX

2012

2013

2012

363,285

342,401

860,879

834,110

1,269,196

1,195,429

2,129,132

1,653,989

1,007,544

919,034

358,429
316
4,540

338,458
284
3,659

848,057
12,822

821,799
(3)
12,314

1,261,947
7,249

1,187,846
7,583

2,091,792
21
37,319

1,613,957
629
39,403

1,001,963
248
5,333

913,293
(498)
6,239

336,110

316,179

713,175

650,751

1,166,768

1,105,971

1,474,992

1,388,864

796,288

772,264

154,965
131,582
49,563
-

145,061
126,919
44,199
-

259,227
406,601
47,347
-

228,588
370,170
51,993
-

393,637
638,160
134,971
-

332,413
624,638
148,920
-

594,435
855,803
24,211
543

571,356
787,816
29,692
-

351,621
356,305
88,362
-

324,538
351,429
96,297
-

27,175

26,222

147,704

183,359

102,428

89,458

654,140

265,125

211,256

146,770

27,175

26,222

27,175

26,222

147,704

183,359

147,704

183,359

Difference between totals and sums of components is due to rounding off.

31

2012

102,428

102,428

2013

XII

2013

2013

XI

89,458

89,458

2012

1,490

655,630

655,630

2013

265,125

265,125

2012

211,256

211,256

146,770

146,770

WATER DISTRICTS BY REGION


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
XIII

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ARMM

2013

2012

2013

2012

706,419

662,135

82,838

76,729

698,587
8
7,824

655,455
6,680

82,838
-

76,729
-

621,051

591,076

72,061

68,241

213,761
270,595
136,695
-

194,081
246,586
150,409
-

32,447
39,128
486
-

29,835
36,280
2,126
-

85,368

71,059

10,777

8,488

7,175

85,368

78,234

10,578

7,685

85,368

78,234

10,578

7,685

(199)

(803)

Difference between totals and sums of components is due to rounding off.

32

WATER DISTRICTS BY REGION


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

CAR

II

2013

2012

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

4,667,841
156,049

4,019,313
315,363

375,316
14,925

375,316
-

484,028
6,320

500,124
(16,096)

86,595
30

Government equity, end of period

4,823,890

4,334,675

390,241

375,316

490,348

484,028

Donated capital, beginning of period


Additions (Deductions)

1,560,637
131,127

1,488,074
76,227

25,067
-

25,067
-

138,982
26,531

Donated capital, end of period

1,691,764

1,564,301

25,067

25,067

165,513

Share premium, beginning of period


Additions (Deductions)

39,582
-

39,582
-

Share premium, end of period

39,582

39,582

Appraisal capital, beginning of period


Additions (Deductions)

193,622
(2)

193,472
150

Appraisal capital, end of period

193,620

193,622

Reserved/Restricted capital, beginning of period


Additions (Deductions)

491,908
(29,051)

Reserved/Restricted capital, end of period

III
2013

2012

83,477
3,118

662,654
25,998

659,339
3,316

86,625

86,595

688,652

662,654

137,672
1,310

88,061
1,907

70,545
17,516

212,777
20,467

182,502
30,275

138,982

89,968

88,061

233,244

212,777

110
(2)

(40)
150

108

110

456,383
35,466

53,525
7

16,358
37,167

38,794
5,323

38,057
737

462,857

491,849

53,532

53,525

44,117

38,794

Retained earnings, beginning of period


Additions (Deductions)

18,797,364
2,813,204

17,007,090
2,117,804

439,289
113,905

347,646
91,643

1,051,902
144,596

953,685
98,217

234,051
20,450

220,688
13,363

4,170,980
493,939

3,782,457
388,523

Retained earnings, end of period

21,610,568

19,124,894

553,194

439,289

1,196,498

1,051,902

254,501

234,051

4,664,919

4,170,980

Total equity

28,822,282

25,748,924

968,502

839,672

1,852,467

1,675,022

484,626

462,232

5,630,933

5,085,206

Difference between totals and sums of components is due to rounding off.

33

2013

2012

WATER DISTRICTS BY REGION


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
IV-A

IV-B

VI

VII

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

565,924
12,743

492,443
73,481

521,879
18,197

455,759
66,120

122,853
41,326

122,853
-

289,436
15,474

230,891
61,758

170,546
(2,130)

170,451
95

Government equity, end of period

578,667

565,924

540,076

521,879

164,179

122,853

304,910

292,649

168,416

170,546

Donated capital, beginning of period


Additions (Deductions)

424,794
4,996

428,669
(3,875)

45,323
4,635

44,851
472

14,400
(14,400)

25,222
-

55,983
(32,361)

59,942
5,439

56,321
3,621

Donated capital, end of period

429,790

424,794

49,958

45,323

25,222

23,622

65,381

59,942

Share premium, beginning of period


Additions (Deductions)

18,319
-

18,319
-

Share premium, end of period

18,319

18,319

Appraisal capital, beginning of period


Additions (Deductions)

183,998
-

183,998
-

Appraisal capital, end of period

183,998

183,998

Reserved/Restricted capital, beginning of period


Additions (Deductions)

38,251
(6,467)

35,314
2,937

39,047
(9,395)

37,781
1,266

195,054
(9,212)

202,168
(7,114)

Reserved/Restricted capital, end of period

31,784

38,251

29,652

39,047

185,842

195,054

Retained earnings, beginning of period


Additions (Deductions)

4,036,944
531,073

3,553,218
483,725

1,227,948
204,253

1,083,491
142,530

567,028
95,789

543,286
21,660

1,980,218
63,397

1,783,313
196,905

Retained earnings, end of period

4,568,017

4,036,943

1,432,201

1,226,021

662,817

564,946

2,043,615

1,980,218

Total equity

5,576,474

5,027,661

1,626,032

1,387,921

1,011,268

899,536

2,647,252

2,589,758

621,818

605,453

Difference between totals and sums of components is due to rounding off.

34

WATER DISTRICTS BY REGION


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
VIII
2013

IX
2012

XI

XII

2013

2012

2013

2012

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

74,377
31

74,377
-

314,574
12,875

298,162
16,412

147,214
720

102,724
44,490

532,198
604

200,594
2,670

145,037
673

93,282
51,755

Government equity, end of period

74,408

74,377

327,449

314,574

147,934

147,214

532,802

203,264

145,710

145,037

Donated capital, beginning of period


Additions (Deductions)

50,357
2,161

49,077
1,280

80,540
205

73,702
6,839

188,194
51,797

174,613
13,581

50,613
(2,613)

56,247
-

54,994
9,000

11,867
43,127

Donated capital, end of period

52,518

50,357

80,745

80,541

239,991

188,194

48,000

56,247

63,994

54,994

Share premium, beginning of period


Additions (Deductions)

Share premium, end of period

Appraisal capital, beginning of period


Additions (Deductions)

4,013
-

4,013
-

Appraisal capital, end of period

4,013

4,013

Reserved/Restricted capital, beginning of period


Additions (Deductions)

42,709
4,639

53,088
(10,379)

44,556
(14,372)

37,216
7,281

14,377
588

14,261
116

Reserved/Restricted capital, end of period

47,348

42,709

30,184

44,497

14,965

14,377

Retained earnings, beginning of period


Additions (Deductions)

128,133
17,293

106,248
21,694

626,346
124,023

506,267
120,079

718,557
75,052

634,164
86,977

2,324,601
640,708

2,385,393
260,911

697,434
216,272

587,721
109,713

Retained earnings, end of period

145,426

127,942

750,369

626,346

793,609

721,141

2,965,309

2,646,304

913,706

697,434

Total equity

319,700

295,385

1,158,563

1,021,461

1,185,547

1,060,562

3,576,295

2,950,312

1,138,375

911,842

Difference between totals and sums of components is due to rounding off.

35

WATER DISTRICTS BY REGION


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
XIII
2013

ARMM
2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

107,443
8,263

99,199
8,244

67,767
-

60,322
-

Government equity, end of period

115,706

107,443

67,767

60,322

Donated capital, beginning of period


Additions (Deductions)

76,354
6,602

67,512
8,842

39,417
-

39,046
-

Donated capital, end of period

82,956

76,354

39,417

39,046

Share premium, beginning of period


Additions (Deductions)

21,263
-

21,263
-

Share premium, end of period

21,263

21,263

Appraisal capital, beginning of period


Additions (Deductions)

5,501
-

5,501
-

Appraisal capital, end of period

5,501

5,501

Reserved/Restricted capital, beginning of period


Additions (Deductions)

25,595
(162)

22,140
3,455

Reserved/Restricted capital, end of period

25,433

25,595

Retained earnings, beginning of period


Additions (Deductions)

612,461
62,509

546,753
65,708

(18,528)
9,945

(27,240)
16,156

Retained earnings, end of period

674,970

612,461

(8,583)

(11,084)

Total equity

920,328

843,116

104,102

93,785

Difference between totals and sums of components is due to rounding off.

36

WATER DISTRICTS BY REGION


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

CAR
2012

2013

2012

2013

II
2012

III

2013

2012

2013

2012

23,403,971
18,382,520

21,374,449
17,060,984

617,236
418,459

588,712
429,960

1,167,185
879,040

1,112,412
900,118

428,464
346,568

395,648
348,316

4,906,272
3,804,349

4,529,890
3,698,783

Net cash provided by (used in) operating activities

5,021,451

4,313,465

198,777

158,752

288,145

212,294

81,896

47,332

1,101,923

831,107

Cash flows from investing activities


Cash inflows
Cash outflows

280,405
2,821,936

345,959
2,259,452

8,168
76,313

53,108
46,063

14,297
140,986

14,936
137,320

379
39,505

977
28,407

61,658
661,192

37,886
497,111

(2,541,531)

(1,913,493)

(68,145)

7,045

(126,689)

(122,384)

(39,126)

(27,430)

(599,534)

(459,225)

802,809
2,549,647

570,917
2,266,352

14,925
140,171

161,622

30,104
109,757

13,981
90,235

4,628
26,058

22,408

217,431
524,717

202,746
436,819

(1,746,838)

(1,695,435)

(125,246)

(161,622)

(79,653)

(76,254)

(21,430)

(22,408)

(307,286)

(234,073)

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

733,082

704,538

5,386

4,175

81,803

13,656

21,340

(2,506)

195,103

137,810

Cash and cash equivalents, beginning of period

4,679,406

3,974,126

95,699

92,065

193,918

180,262

87,744

90,250

829,835

692,026

cash and cash equivalents, end of period

5,412,488

4,678,663

101,085

96,240

275,721

193,918

109,084

87,744

1,024,938

829,835

Difference between totals and sums of components is due to rounding off.

37

WATER DISTRICTS BY REGION


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
IV-A
2013

Cash flows from operating activities


Cash inflows
Cash outflows

IV-B
2012

2013

2012

2013

VI
2012

2013

VII
2012

2013

2012

4,529,233
3,815,232

4,215,138
3,664,979

464,060
346,963

419,682
322,086

1,370,047
999,994

1,227,543
951,824

1,301,616
1,004,884

1,184,529
942,314

2,069,428
1,573,505

1,963,425
1,427,193

Net cash provided by (used in) operating activities

714,001

550,159

117,097

97,596

370,053

275,719

296,732

242,215

495,923

536,232

Cash flows from investing activities


Cash inflows
Cash outflows

70,920
484,514

30,545
338,300

880
105,406

586
7,416

34,280
213,487

34,403
188,090

14,630
128,061

36,974
105,888

52,830
286,574

41,997
177,773

(413,594)

(307,755)

(104,526)

(6,830)

(179,207)

(153,687)

(113,431)

(68,914)

(233,744)

(135,776)

107,831
291,241

119,281
307,374

53,084

72,083
86,477

38,870
179,200

23,815
152,655

10,404
141,472

16,976
150,646

1,770
237,674

16,693
233,635

(183,410)

(188,093)

(53,084)

(14,394)

(140,330)

(128,840)

(131,068)

(133,670)

(235,904)

(216,942)

Net increase (decrease) in cash and cash equivalents

116,997

54,311

(40,513)

76,372

50,516

52,233

39,631

26,275

183,514

Cash and cash equivalents, beginning of period

482,043

427,735

149,469

73,199

385,756

389,079

292,693

253,310

963,177

779,663

cash and cash equivalents, end of period

599,040

482,046

108,956

149,571

436,272

382,271

344,926

292,941

989,452

963,177

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Difference between totals and sums of components is due to rounding off.

38

(6,808)

WATER DISTRICTS BY REGION


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
VIII

IX

2012

2013

2012

362,252
281,415

346,504
261,582

809,798
623,978

815,570
575,296

1,298,573
1,128,262

1,210,758
999,388

2,251,666
1,920,263

1,653,317
1,395,402

1,029,152
707,831

945,133
691,906

Net cash provided by (used in) operating activities

80,837

84,922

185,820

240,274

170,311

211,370

331,403

257,915

321,321

253,227

Cash flows from investing activities


Cash inflows
Cash outflows

7,515
21,401

14,733
22,210

790
105,199

721
183,436

6,289
127,456

60,574
116,470

98
225,588

5,813
242,552

1,027
106,058

5,266
104,970

(13,886)

(7,477)

(104,409)

(182,715)

(121,167)

(55,896)

(225,490)

(236,739)

(105,031)

(99,704)

14,911
74,646

93
63,786

188,093
261,827

71,396

62,101
122,464

19,976
105,630

31,202
35,757

20,000
24,799

43,872
162,548

50,937
160,477

(59,735)

(63,693)

(73,734)

(71,396)

(60,363)

(85,654)

(4,555)

(4,799)

(118,676)

(109,540)

7,216

13,752

7,677

(13,837)

(11,219)

69,820

101,358

16,377

97,614

43,983

Cash and cash equivalents, beginning of period

68,391

54,639

273,699

287,532

197,708

127,888

221,670

205,295

241,053

196,916

cash and cash equivalents, end of period

75,607

68,391

281,376

273,695

186,489

197,708

323,028

221,672

338,667

240,899

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Difference between totals and sums of components is due to rounding off.

39

2012

2013

XII

2013

Cash flows from operating activities


Cash inflows
Cash outflows

2013

XI
2012

2013

2012

WATER DISTRICTS BY REGION


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
XIII

ARMM

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

718,008
456,344

689,416
379,386

80,981
75,433

76,772
72,451

Net cash provided by (used in) operating activities

261,664

310,030

5,548

4,321

5,605
88,158

6,095
63,038

1,039
12,038

1,345
408

Net cash provided by (used in) investing activities

(82,553)

(56,943)

(10,999)

Cash flows from financing activities


Cash inflows
Cash outflows

23,579
184,667

10,875
192,421

13,088
4,364

3,461
5,972

(161,088)

(181,546)

8,724

(2,511)

18,023

71,541

3,273

2,747

Cash and cash equivalents, beginning of period

191,542

120,001

5,009

4,266

cash and cash equivalents, end of period

209,565

191,542

8,282

7,013

Cash flows from investing activities


Cash inflows
Cash outflows

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

2013

2012

937

Difference between totals and sums of components is due to rounding off.

40

Cordillera
Administrative
Region

ABRA
Bucay
Dolores
Langangilang
Metro Bangued
San Juan
CITY
Baguio

BENGUET
La Trinidad

IFUGAO
Banaue
Ifugao

CORDILLERA ADMINISTRATIVE REGION


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ABRA

BENGUET

IFUGAO

2013

2012

2013

2012

2013

2012

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

231,019
101,543
53,735
68,806
3,723
3,212

226,288
96,240
55,140
65,300
6,936
2,672

64,135
42,649
7,337
14,091
8
50

58,392
42,233
7,018
7,483
1,658
-

51,284
29,853
3,497
17,617
317
-

63,925
38,851
2,900
21,956
218
-

9,440
7,774
1,198
468
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

1,552,463
67,639
1,479,464
5,360

1,506,546
48,489
1,456,461
1,596

141,784
2,013
139,248
523

129,125
1,961
126,641
523

136,474
23,876
112,598
-

107,567
18,286
89,281
-

1,783,482

1,732,834

205,919

187,517

187,758

Current liabilities
Trade and non-trade payables
Others

82,353
43,961
38,392

158,926
158,673
253

3,927
3,878
49

3,472
3,437
35

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

732,627
727,775
4,352
500

734,236
730,128
4,108
-

66,387
64,917
1,470
-

Total liabilities

814,980

893,162

Equity

968,502
1,783,482

CITY

2012

2013

2012

3,192
197
945
539
1,511
-

106,160
21,267
41,703
36,630
3,398
3,162

100,779
14,959
44,277
35,322
3,549
2,672

20,042
19,929
113

10,988
10,253
735

1,254,163
41,750
1,207,689
4,724

1,258,866
28,242
1,230,286
338

171,492

29,482

14,180

1,360,323

1,359,645

7,453
7,423
30

4,736
4,700
36

600
323
277

831
649
182

70,373
32,337
38,036

149,887
149,887
-

67,814
66,377
1,437
-

10,736
10,236
500

11,144
11,129
15
-

655,504
652,622
2,882
-

655,278
652,622
2,656
-

70,314

71,286

7,453

4,736

11,336

11,975

725,877

805,165

839,672

135,605

116,231

180,305

166,756

18,146

2,205

634,446

554,480

1,732,834

205,919

187,517

187,758

171,492

29,482

14,180

1,360,323

1,359,645

Assets

Tota Assets
Liabilities and equity

Total liabilities and equity

Difference between totals and sums of components is due to rounding off.

43

CORDILLERA ADMINISTRATIVE REGION


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ABRA

BENGUET

IFUGAO

2013

2012

2013

2012

2013

2012

623,934

590,209

67,032

62,406

72,350

71,041

6,147

5,974

478,405

450,788

619,097
325
4,512

584,512
682
5,015

66,487
325
220

61,463
682
261

71,776
574

70,081
960

6,131
16

5,965
9

474,703
3,702

447,003
3,785

507,585

498,285

47,322

47,747

57,861

56,122

5,340

5,163

397,062

389,253

149,092
306,941
51,552
-

143,464
299,706
55,115
-

24,431
20,942
1,949
-

26,512
19,100
2,135
-

20,604
37,256
1
-

20,617
35,503
2
-

2,182
1,802
1,356
-

2,147
1,577
1,439
-

101,875
246,941
48,246
-

94,188
243,526
51,539
-

116,349

91,924

19,710

14,659

14,489

14,919

807

811

81,343

61,535

91,924

19,710

14,659

14,489

14,919

807

811

81,343

61,535

91,924

19,710

14,659

14,489

14,919

807

811

81,343

61,535

116,349

116,349

Difference between totals and sums of components is due to rounding off.

44

2013

CITY

2012

2013

2012

CORDILLERA ADMINISTRATIVE REGION


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ABRA
2013

BENGUET
2012

2013

IFUGAO

2012

2013

CITY

2013

2012

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

375,316
14,925

375,316
-

2,700
-

2,700
-

137,533
-

137,533
-

410
14,925

410
-

234,673
-

234,673
-

Government equity, end of period

390,241

375,316

2,700

2,700

137,533

137,533

15,335

410

234,673

234,673

Donated capital, beginning of period


Additions (Deductions)

25,067
-

25,067
-

16,667
-

16,667
-

8,400
-

8,400
-

Donated capital, end of period

25,067

25,067

16,667

16,667

8,400

8,400

Share premium, beginning of period


Additions (Deductions)

Share premium, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

439,289
113,905

347,646
91,643

96,864
19,374

82,381
14,483

20,823
13,549

5,627
15,196

1,795
1,016

1,366
429

319,807
79,966

258,272
61,535

Retained earnings, end of period

553,194

439,289

116,238

96,864

34,372

20,823

2,811

1,795

399,773

319,807

Total equity

968,502

839,672

135,605

116,231

180,305

166,756

18,146

2,205

634,446

554,480

Difference between totals and sums of components is due to rounding off.

45

CORDILLERA ADMINISTRATIVE REGION


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ABRA

BENGUET

IFUGAO

2013

2012

2013

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

617,236
418,459

588,712
429,960

64,138
43,426

63,501
45,213

73,275
66,175

71,453
66,486

9,299
4,480

Net cash provided by (used in) operating activities

198,777

158,752

20,712

18,288

7,100

4,967

8,168
76,313

53,108
46,063

2
17,009

6
4,235

573
16,641

Net cash provided by (used in) investing activities

(68,145)

7,045

(17,007)

(4,229)

Cash flows from financing activities


Cash inflows
Cash outflows

14,925
140,171

161,622

3,236

(125,246)

(161,622)

(3,236)

Cash flows from investing activities


Cash inflows
Cash outflows

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents, beginning of period

Cash and cash equivalents, end of period

2013

CITY

2012

2013

2012

6,760
4,054

470,524
304,378

446,998
314,207

4,819

2,706

166,146

132,791

16,416
28,029

68
9,945

7,525
32,718

36,686
13,791

(16,068)

(11,613)

(9,877)

(8)

(25,193)

22,895

3,578

14,925
2,290

2,900

134,645

155,144

(3,578)

12,635

(2,900)

(134,645)

(155,144)

7,577

(202)

6,308

542

5,386

4,175

469

10,481

(8,968)

(6,646)

95,699

92,065

42,097

31,752

38,446

45,497

197

399

14,959

14,417

101,085

96,240

42,566

42,233

29,478

38,851

7,774

197

21,267

14,959

Difference between totals and sums of components is due to rounding off.

46

PROVINCE OF ABRA
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BUCAY
2012

2013

DOLORES
2012

2013

LANGANGILANG

2012

2013

2012

METRO BANGUED
2013

2012

SAN JUAN
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

64,135
42,649
7,337
14,091
8
50

58,392
42,233
7,018
7,483
1,658
-

2,079
1,599
269
211
-

1,688
1,302
183
203
-

425
279
146
-

498
227
271
-

1,055
382
620
53
-

1,046
271
735
40
-

58,257
38,282
6,117
13,800
8
50

53,709
39,141
5,680
7,230
1,658

2,319
2,107
185
27
-

1,451
1,292
149
10
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

141,784
2,013
139,248
523

129,125
1,961
126,641
523

25,873
25,873
-

25,812
25,812
-

5,712
5,712
-

5,605
5,605
-

10,164
10,164
-

10,257
10,257
-

79,821
2,013
77,285
523

66,861
1,961
64,377
523

20,214
20,214
-

20,590
20,590
-

205,919

187,517

27,952

27,500

6,137

6,103

11,219

11,303

138,078

120,570

22,533

22,041

Current liabilities
Trade and non-trade payables
Others

3,927
3,878
49

3,472
3,437
35

471
471
-

547
547
-

12
12
-

131
12
119

3,564
3,374
190

2,855
2,808
47

202
192
10

223
213
10

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

66,387
64,917
1,470
-

67,814
66,377
1,437
-

27,602
27,602
-

27,602
27,602
-

2,800
2,795
5
-

2,901
2,896
5
-

320
320
-

370
370
-

14,179
12,714
1,465
-

15,455
14,023
1,432
-

21,486
21,486
-

21,486
21,486
-

70,314

71,286

28,073

28,149

2,478

2,617

332

501

17,743

18,310

21,688

21,709

Equity

135,605

116,231

3,659

3,486

10,887

10,802

120,335

102,260

845

332

Total liabilities and equity

205,919

187,517

6,137

6,103

11,219

11,303

138,078

120,570

22,533

22,041

Total Assets
Liabilities and equity

Total liabilities

(121)
27,952

(649)
27,500

Difference between totals and sums of components is due to rounding off.

47

(322)
(171)
(151)

(284)
(143)
(141)

PROVINCE OF BENGUET
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

LA TRINIDAD
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

51,284
29,853
3,497
17,617
317
-

63,925
38,851
2,900
21,956
218
-

51,284
29,853
3,497
17,617
317
-

63,925
38,851
2,900
21,956
218
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

136,474
23,876
112,598
-

107,567
18,286
89,281
-

136,474
23,876
112,598
-

107,567
18,286
89,281
-

187,758

171,492

187,758

171,492

Current liabilities
Trade and non-trade payables
Others

7,453
7,423
30

4,736
4,700
36

7,453
7,423
30

4,736
4,700
36

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

7,453

4,736

7,453

4,736

Equity

180,305

166,756

180,305

166,756

Total liabilities and equity

187,758

171,492

187,758

171,492

Tota Assets
Liabilities and equity

Total liabilities

Difference between totals and sums of components is due to rounding off.

48

PROVINCE OF IFUGAO
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BANAUE
2012

2013

IFUGAO

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

9,440
7,774
1,198
468
-

3,192
197
945
539
1,511
-

88
88
-

9,352
7,686
1,198
468
-

3,192
197
945
539
1,511
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

20,042
19,929
113

10,988
10,253
735

9,037
9,037
-

11,005
10,892
113

10,988
10,253
735

29,482

14,180

9,125

20,357

14,180

Current liabilities
Trade and non-trade payables
Others

600
323
277

831
649
182

600
323
277

831
649
182

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

10,736
10,236
500

11,144
11,129
15
-

10,736
10,236
500

11,144
11,129
15
-

Total liabilities

11,336

11,975

11,336

11,975

Equity

18,146

2,205

9,125

9,021

2,205

Total liabilities and equity

29,482

14,180

9,125

20,357

14,180

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

49

CITY OF CORDILLERA ADMINISTRATIVE REGION


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BAGUIO

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

106,160
21,267
41,703
36,630
3,398
3,162

100,779
14,959
44,277
35,322
3,549
2,672

106,160
21,267
41,703
36,630
3,398
3,162

100,779
14,959
44,277
35,322
3,549
2,672

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

1,254,163
41,750
1,207,689
4,724

1,258,866
28,242
1,230,286
338

1,254,163
41,750
1,207,689
4,724

1,258,866
28,242
1,230,286
338

1,360,323

1,359,645

1,360,323

1,359,645

Current liabilities
Trade and non-trade payables
Others

70,373
32,337
38,036

149,887
149,887
-

70,373
32,337
38,036

149,887
149,887
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

655,504
652,622
2,882
-

655,278
652,622
2,656
-

655,504
652,622
2,882
-

655,278
652,622
2,656
-

Total liabilities

725,877

805,165

725,877

805,165

Equity

634,446

554,480

634,446

554,480

1,360,323

1,359,645

1,360,323

1,359,645

Assets

Tota Assets
Liabilities and equity

Total liabilities and equity


Difference between totals and sums of components is due to rounding off.

50

PROVINCE OF ABRA
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BUCAY
2012

2013

DOLORES
2012

2013

LAGANGILANG

2012

2013

METRO BANGUED

2012

2013

2012

SAN JUAN
2013

2012

67,032

62,406

2,413

1,939

2,779

2,665

2,903

2,803

57,077

53,575

1,860

1,424

66,487
325
220

61,463
682
261

2,396
17

1,921
18

2,779
-

2,665
-

2,902
1

2,802
1

56,550
325
202

52,651
682
242

1,860
-

1,424
-

47,322

47,747

1,885

1,744

2,075

2,313

2,844

2,756

39,171

39,829

1,347

1,105

24,431
20,942
1,949
-

26,512
19,100
2,135
-

659
1,226
-

510
1,234
-

1,037
934
104
-

936
1,249
128
-

1,203
1,613
28
-

1,209
1,513
34
-

20,895
16,459
1,817
-

23,385
14,471
1,973
-

637
710
-

472
633
-

19,710

14,659

528

195

704

352

59

47

17,906

13,746

513

319

19,710

14,659

528

195

704

352

17,906

13,746

513

319

19,710

14,659

528

195

704

352

17,906

13,746

513

319

Difference between totals and sums of components is due to rounding off.

51

59

47

59

47

PROVINCE OF BENGUET
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

LA TRINIDAD
2012

2013

2012

72,350

71,041

72,350

71,041

71,776
574

70,081
960

71,776
574

70,081
960

57,861

56,122

57,861

56,122

20,604
37,256
1
-

20,617
35,503
2
-

20,604
37,256
1
-

20,617
35,503
2
-

14,489

14,919

14,489

14,919

14,489

14,919

14,489

14,919

14,489

14,919

14,489

14,919

Difference between totals and sums of components is due to rounding off.

52

PROVINCE OF IFUGAO
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

BANAUE
2012

IFUGAO

2013

2012

2013

2012

6,147

5,974

6,147

5,974

6,131
16

5,965
9

6,131
16

5,965
9

5,340

5,163

5,340

5,163

2,182
1,802
1,356
-

2,147
1,577
1,439
-

2,182
1,802
1,356
-

2,147
1,577
1,439
-

Net income (loss) before subsidy

807

811

807

811

Add: Subsidy

Net income (loss) before tax

807

811

807

811

Income tax expense

Net income (loss) after tax

807

811

807

811

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Difference between totals and sums of components is due to rounding off.

53

CITY OF CORDILLERA ADMINISTRATIVE REGION


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BAGUIO

2013

2012

2013

2012

478,405

450,788

478,405

450,788

474,703
3,702

447,003
3,785

474,703
3,702

447,003
3,785

397,062

389,253

397,062

389,253

101,875
246,941
48,246
-

94,188
243,526
51,539
-

101,875
246,941
48,246
-

94,188
243,526
51,539
-

81,343

61,535

81,343

61,535

81,343

61,535

81,343

61,535

81,343

61,535

81,343

61,535

Difference between totals and sums of components is due to rounding off.

54

PROVINCE OF ABRA
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BUCAY
2012

DOLORES

LAGANGILANG

2013

2012

2013

2012

2013

2012

METRO BANGUED
2013

2012

SAN JUAN
2013

2012

Government equity, beginning of the period


Additions (Deductions)

2,700
-

2,700
-

2,700
-

2,700
-

Government equity, end of period

2,700

2,700

2,700

2,700

Donated capital, beginning of period


Additions (Deductions)

16,667
-

16,667
-

4,098
-

4,098
-

12,569
-

12,569
-

Donated capital, end of period

16,667

16,667

4,098

4,098

12,569

12,569

Share premium, beginning of period


Additions (Deductions)

Share premium, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

96,864
19,374

82,381
14,483

(649)
528

(844)
195

(612)
173

(964)
352

(1,767)
85

(1,645)
(122)

99,560
18,075

85,821
13,739

332
513

13
319

Retained earnings, end of period

116,238

96,864

(121)

(649)

(439)

(612)

(1,682)

(1,767)

117,635

99,560

845

332

Total equity

135,605

116,231

(121)

(649)

10,887

10,802

120,335

102,260

845

332

Retained earnings, beginning of period


Additions (Deductions)

Difference between totals and sums of components is due to rounding off.

55

3,659

3,486

PROVINCE OF BENGUET
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

LA TRINIDAD

2013

2012

Government equity, beginning of the period


Additions (Deductions)

137,533
-

137,533
-

137,533

137,533

Government equity, end of period

137,533

137,533

137,533

137,533

Donated capital, beginning of period


Additions (Deductions)

8,400
-

8,400
-

8,400
-

8,400
-

Donated capital, end of period

8,400

8,400

8,400

8,400

Share premium, beginning of period


Additions (Deductions)

Share premium, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

20,823
13,549

5,627
15,196

20,823
13,549

5,627
15,196

Retained earnings, end of period

34,372

20,823

34,372

20,823

180,305

166,756

180,305

166,756

Total equity

2013

2012

Difference between totals and sums of components is due to rounding off.

56

PROVINCE OF IFUGAO
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BANAUE
2012

2013

Government equity, beginning of the period


Additions (Deductions)

410
14,925

410
-

9,125

Government equity, end of period

15,335

410

9,125

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Share premium, beginning of period


Additions (Deductions)

IFUGAO

2012

2013

410
5,800

410
-

6,210

410

Share premium, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

1,795
1,016

1,366
429

1,795
1,016

1,366
429

Retained earnings, end of period

2,811

1,795

2,811

1,795

18,146

2,205

9,125

9,021

2,205

Total equity

2012

Difference between totals and sums of components is due to rounding off.

57

CITY OF CORDILLERA ADMINISTRATIVE REGION


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BAGUIO

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

234,673
-

234,673
-

234,673

234,673

Government equity, end of period

234,673

234,673

234,673

234,673

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Share premium, beginning of period


Additions (Deductions)

Share premium, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

319,807
79,966

258,272
61,535

319,807
79,966

258,272
61,535

Retained earnings, end of period

399,773

319,807

399,773

319,807

Total equity

634,446

554,480

634,446

554,480

Difference between totals and sums of components is due to rounding off.

58

PROVINCE OF ABRA
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BUCAY
2012

2013

DOLORES
2012

Cash flows from operating activities


Cash inflows
Cash outflows

64,138
43,426

63,501
45,213

2,341
2,046

Net cash provided by (used in) operating activities

20,712

18,288

295

Cash flows from investing activities


Cash inflows
Cash outflows

2
17,009

6
4,235

(17,007)

(4,229)

3,236

3,578

(3,236)

1,987
2,537

2013

2012

2013

METRO BANGUED

2012

2013

2012

SAN JUAN
2013

2012

253
197

3,196
2,726

2,917
2,556

2,714
2,391

56,759
37,656

54,190
36,826

1,868
971

1,414
733

56

470

361

323

19,103

17,364

897

681

(550)

6
70

172

68

16,837

3,947

150

(64)

(172)

(68)

(16,837)

(3,947)

(150)

33

400

(3,578)

(33)

469

10,481

297

Cash and cash equivalents, beginning of period

42,097

31,752

1,302

cash and cash equivalents, end of period

42,566

42,233

1,599

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

LAGANGILANG

78

84

3,125

3,094

(400)

(78)

(84)

(3,125)

(3,094)

23

70

111

171

10,323

897

531

1,916

91

157

271

100

39,141

28,818

1,292

761

1,302

114

227

382

271

38,282

39,141

2,189

1,292

(614)

Difference between totals and sums of components is due to rounding off.

59

(859)

PROVINCE OF BENGUET
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

LA TRINIDAD
2012

2013

2012

73,275
66,175

71,453
66,486

73,275
66,175

71,453
66,486

7,100

4,967

7,100

4,967

573
16,641

16,416
28,029

573
16,641

16,416
28,029

(16,068)

(11,613)

(16,068)

(11,613)

Cash flows from financing activities


Cash inflows
Cash outflows

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

(8,968)

(6,646)

(8,968)

(6,646)

Cash and cash equivalents, beginning of period

38,446

45,497

38,446

45,497

cash and cash equivalents, end of period

29,478

38,851

29,478

38,851

Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Difference between totals and sums of components is due to rounding off.

60

PROVINCE OF IFUGAO
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BANAUE
2012

IFUGAO

2013

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

9,299
4,480

6,760
4,054

9,299
4,480

6,760
4,054

Net cash provided by (used in) operating activities

4,819

2,706

4,819

2,706

Cash flows from investing activities


Cash inflows
Cash outflows

68
9,945

9,037

68
908

(8)

(9,037)

(840)

Net cash provided by (used in) investing activities

(9,877)

Cash flows from financing activities


Cash inflows
Cash outflows

14,925
2,290

2,900

9,125
-

5,800
2,290

2,900

Net cash provided by (used in) financing activities

12,635

(2,900)

9,125

3,510

(2,900)

7,577

(202)

88

7,489

(202)

197

399

7,686

197

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents, beginning of period

cash and cash equivalents, end of period

197

399

7,774

197

88

Difference between totals and sums of components is due to rounding off.

61

(8)

CITY OF CORDILLERA ADMINISTRATIVE REGION


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BAGUIO

2013

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

470,524
304,378

446,998
314,207

470,524
304,378

446,998
314,207

Net cash provided by (used in) operating activities

166,146

132,791

166,146

132,791

7,525
32,718

36,686
13,791

7,525
32,718

36,686
13,791

Net cash provided by (used in) investing activities

(25,193)

22,895

(25,193)

22,895

Cash flows from financing activities


Cash inflows
Cash outflows

134,645

155,144

134,645

155,144

(134,645)

(155,144)

(134,645)

(155,144)

Cash flows from investing activities


Cash inflows
Cash outflows

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

6,308

542

6,308

542

Cash and cash equivalents, beginning of period

14,959

14,417

14,959

14,417

cash and cash equivalents, end of period

21,267

14,959

21,267

14,959

Difference between totals and sums of components is due to rounding off.

62

REGION
Ilocos Region

Ilocos Norte
Dingras
Nueva Era
Pagudpud
San Nicolas

Ilocos Sur
Narvacan
Santa
Santa Lucia
Sinait

La Union
Agoo
Balaoan
Naguilian

Cities
Alaminos
Batac
Candon
Dagupan
Ilocos Norte
Metro San Fernando
Metro Vigan
San carlos
Urdaneta

Pangasinan
Alcala
Asingan
Balungao
Bani
Basista
Bayambang
Binalonan
Binmaley
Bugallon
Lingayen
Manaoag
Mangaldan

Mapandan
Metro Tayug
Pozorrubio
Rosales
San Manuel
San Nicolas
San Quintin
Santa Maria
Umingan
Urbiztondo
Villasis

REGION I - ILOCOS REGION


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ILOCOS NORTE

ILOCOS SUR

LA UNION

PANGASINAN

CITIES

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

497,829
275,721
126,940
79,861
14,315
992

422,131
193,918
3,579
119,907
81,918
21,102
1,707

15,142
8,723
4,378
1,590
451
-

19,258
6,179
3,693
1,495
7,891
-

10,093
2,847
5,464
1,750
32
-

10,731
3,714
5,282
1,703
32
-

11,614
3,829
6,132
1,544
29
80

10,830
3,024
5,779
1,967
30
30

206,597
123,350
52,578
24,394
5,363
912

163,762
85,015
51,066
22,394
4,016
1,271

254,383
136,972
58,388
50,583
8,440
-

217,550
95,986
3,579
54,087
54,359
9,133
406

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

2,773,228
15,326
2,620,658
2,553
134,691

2,658,271
33,560
2,513,135
15,009
96,567

105,883
105,866
17

87,922
87,905
17

110,054
110,054
-

86,652
86,652
-

46,032
45,690
342

46,392
42,840
3,552

1,070,399
6,027
986,784
2,553
75,035

1,036,615
8,366
947,386
15,009
65,854

1,440,860
9,299
1,372,264
59,297

1,400,690
25,194
1,348,352
27,144

3,271,057

3,080,402

121,025

107,180

120,147

97,383

57,646

57,222

1,276,996

1,200,377

1,695,243

1,618,240

Current liabilities
Trade and non-trade payables
Others

209,725
170,506
39,219

178,917
141,623
37,294

17,225
17,225
-

12,862
12,862
-

16,176
9,738
6,438

16,951
10,029
6,922

10,820
8,022
2,798

8,052
6,288
1,764

116,189
81,473
34,716

109,630
75,339
34,291

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

1,208,865
122
1,106,804
2,873
92,779
6,287

1,226,463
583
1,126,319
92,418
7,143

44,429
42,777
1,652
-

38,582
37,314
1,268
-

68,415
68,390
25
-

45,516
45,491
25
-

34,384
34,384
-

33,125
33,096
29
-

304,694
122
265,250
35,147
4,175

334,331
583
293,574
34,076
6,098

756,943
696,003
2,873
55,955
2,112

774,909
716,844
57,020
1,045

Total liabilities

1,418,590

1,405,380

61,654

51,444

84,591

62,467

45,204

41,177

420,883

443,961

806,258

806,331

Equity

1,852,467

1,675,022

59,371

55,736

35,556

34,916

12,442

16,045

856,113

756,416

888,985

811,909

Total liabilities and equity

3,271,057

3,080,402

121,025

107,180

120,147

97,383

57,646

57,222

1,276,996

1,200,377

1,695,243

1,618,240

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

65

49,315
54,048
(4,733)

31,422
37,105
(5,683)

REGION I - ILOCOS REGION


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ILOCOS NORTE
2012

ILOCOS SUR

LA UNION

PANGASINAN

CITIES

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

1,118,990

1,066,889

28,976

28,065

19,536

18,003

28,671

27,124

443,259

418,013

598,548

575,684

1,111,753
919
6,318

1,053,070
13,819

28,903
73

27,907
158

19,449
87

17,962
41

28,639
32

27,091
33

440,882
870
1,507

409,043
8,970

593,880
49
4,619

571,067
4,617

933,913

907,505

30,755

27,849

19,295

16,618

27,573

24,859

351,658

342,832

504,632

495,347

345,028
504,941
58,492
25,452

334,474
442,372
83,548
47,111

12,315
15,290
1,553
1,597

11,501
13,775
2,501
72

8,885
9,374
1,036
-

8,267
7,121
1,230
-

12,830
11,380
3,363
-

11,458
10,180
3,221
-

157,308
167,088
20,169
7,093

151,728
140,841
24,684
25,579

153,690
301,809
32,371
16,762

151,520
270,455
51,912
21,460

185,077

159,384

(1,779)

216

241

1,385

1,098

2,265

91,601

75,181

93,916

80,337

(3,219)

216

241

1,385

1,098

2,265

90,833

71,962

93,916

80,337

216

241

1,385

1,098

2,265

90,833

71,962

93,916

80,337

(768)

184,309

184,309

(3,219)

156,165

156,165

(1,779)

(1,779)

Difference between totals and sums of components is due to rounding off.

66

(768)

REGION I - ILOCOS REGION


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ILOCOS NORTE

ILOCOS SUR
2013

LA UNION

2012

2013

PANGASINAN

2012

2013

CITIES

2013

2012

2013

2012

2012

Government equity, beginning of the period


Additions (Deductions)

484,028
6,320

500,124
(16,096)

41,510
253

42,927
(1,417)

(440)
(1,199)

(440)
-

(6,033)
-

(772)
(5,261)

356,975
7,000

358,383
(1,408)

92,016
266

100,026
(8,010)

Government equity, end of period

490,348

484,028

41,763

41,510

(1,639)

(440)

(6,033)

(6,033)

363,975

356,975

92,282

92,016

Donated capital, beginning of period


Additions (Deductions)

138,982
26,531

137,672
1,310

14,444
5,457

13,387
1,057

1,608
-

1,355
253

36,108
19,225

36,108
-

86,822
1,849

86,822
-

Donated capital, end of period

165,513

138,982

19,901

14,444

1,608

1,608

55,333

36,108

88,671

86,822

51

51

51

2012

Appraisal capital, beginning of period


Additions (Deductions)

110
(2)

(40)
150

59
(2)

(91)
150

Appraisal capital, end of period

108

110

57

59

Retained earnings, beginning of period


Additions (Deductions)

1,051,902
144,596

953,599
98,303

(277)
(2,073)

(1,822)
1,545

35,356
1,839

37,146
(1,790)

20,470
(3,603)

18,053
2,417

363,282
73,472

309,771
53,511

633,071
74,961

590,451
42,620

Retained earnings, end of period

1,196,498

1,051,902

(2,350)

(277)

37,195

35,356

16,867

20,470

436,754

363,282

708,032

633,071

Total equity

1,852,467

1,675,022

59,371

35,556

34,916

12,442

16,045

856,113

756,416

888,985

811,909

55,736

Difference between totals and sums of components is due to rounding off.

67

51

2013

REGION I - ILOCOS REGION


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ILOCOS NORTE

2013

2012

1,167,185
879,040

Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows

ILOCOS SUR

LA UNION

PANGASINAN

2013

2012

2013

2012

2013

2012

1,112,412
900,118

30,241
24,621

28,238
22,414

19,261
16,795

17,974
16,121

33,622
28,055

32,272
30,266

464,609
355,706

436,178
360,505

619,452
453,863

597,750
470,812

288,145

212,294

5,620

5,824

2,466

1,853

5,567

2,006

108,903

75,673

165,589

126,938

14,297
140,986

14,936
137,320

56
9,537

74
4,636

34
1,920

4,634

167
2,770

130
713

6,461
35,841

2,265
36,539

7,579
90,918

12,467
90,798

(126,689)

(122,384)

(9,481)

(4,562)

(1,886)

(4,634)

(2,603)

(583)

(29,380)

(34,274)

(83,339)

(78,331)

Cash flows from financing activities


Cash inflows
Cash outflows

30,104
109,757

13,981
90,235

8,288
1,883

3,028

1,447

4,425
381

2,159

30

10,546
51,734

13
31,597

11,270
52,534

9,543
55,199

Net cash provided by (used in) financing activities

(79,653)

(76,254)

6,405

(3,028)

(1,447)

4,044

(2,159)

(30)

(41,188)

(31,584)

(41,264)

(45,656)

81,803

13,656

2,544

(1,766)

(867)

1,263

805

1,393

38,335

9,815

40,986

2,951

Cash and cash equivalents, beginning of period

193,918

180,262

6,179

7,945

3,714

2,451

3,024

1,631

85,015

75,200

95,986

93,035

cash and cash equivalents, end of period

275,721

193,918

8,723

6,179

2,847

3,714

3,829

3,024

123,350

85,015

136,972

95,986

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Net increase (decrease) in cash and cash equivalents

Difference between totals and sums of components is due to rounding off.

68

2013

2012

CITIES
2013

2012

PROVINCE OF ILOCOS NORTE


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

DINGRAS
2013

NUEVA ERA

2012

2013

PAGUDPUD

2012

2013

SAN NICOLAS

2012

2013

2012

SARRAT

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

15,142
8,723
4,378
1,590
451
-

19,258
6,179
3,693
1,495
7,891
-

2,661
655
1,662
273
71
-

9,104
343
1,035
157
7,569
-

913
774
139
-

772
648
124
-

2,078
1,360
607
111
-

1,503
901
535
67
-

7,756
5,617
1,279
860
-

5,904
3,711
1,251
942
-

1,734
317
691
346
380
-

1,975
576
748
329
322
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

105,883
105,866
17

87,922
87,905
17

22,805
22,805
-

6,621
6,621
-

29,077
29,077
-

29,089
29,089
-

29,292
29,292
-

26,398
26,398
-

12,482
12,482
-

14,297
14,297
-

12,227
12,210
17

11,517
11,500
17

121,025

107,180

25,466

15,725

29,990

29,861

31,370

27,901

20,238

20,201

13,961

13,492

Current liabilities
Trade and non-trade payables
Others

17,225
17,225
-

12,862
12,862
-

1,864
1,864
-

1,058
1,058
-

1,941
1,941
-

1,927
1,927
-

83
83

19
19

260
260
-

267
267
-

13,077
13,077
-

9,591
9,591
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

44,429
42,777
1,652
-

38,582
37,314
1,268
-

18,486
17,854
632
-

13,964
13,682
282
-

2,652
2,652
-

2,651
2,651
-

15,000
15,000
-

13,269
13,269
-

965
965
-

932
932
-

7,326
7,271
55
-

7,766
7,712
54
-

Total liabilities

61,654

51,444

20,350

15,022

4,593

4,578

15,083

13,288

1,225

1,199

20,403

17,357

Equity

59,371

55,736

5,116

703

25,397

25,283

16,287

14,613

19,013

19,002

(6,442)

(3,865)

121,025

107,180

25,466

15,725

29,990

29,861

31,370

27,901

20,238

20,201

13,961

13,492

Assets

Total Assets
Liabilities and equity

Total liabilities and equity


Difference between totals and sums of components is due to rounding off.

69

PROVINCE OF ILOCOS SUR


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

NARVACAN
2013

SANTA

2012

2013

SANTA LUCIA
2012

2013

SINAIT

2012

2013

TAGUDIN

2013

2012

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

10,093
2,847
5,464
1,750
32
-

10,731
3,714
5,282
1,703
32
-

4,145
2,063
1,081
1,001
-

3,368
1,344
986
1,038
-

267
78
147
42
-

351
157
184
10
-

1,569
131
1,326
95
17
-

2,847
1,477
1,264
89
17
-

768
320
137
311
-

807
525
50
232
-

3,344
255
2,773
301
15
-

3,358
211
2,798
334
15
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

110,054
110,054
-

86,652
86,652
-

66,793
66,793
-

46,476
46,476
-

2,237
2,237
-

2,963
2,963
-

11,461
11,461
-

9,549
9,549
-

12,044
12,044
-

10,168
10,168
-

17,519
17,519
-

17,496
17,496
-

120,147

97,383

70,938

49,844

2,504

3,314

13,030

12,396

12,812

10,975

20,863

20,854

Current liabilities
Trade and non-trade payables
Others

16,176
9,738
6,438

16,951
10,029
6,922

8,833
4,155
4,678

8,965
4,167
4,798

775
775
-

762
753
9

675
492
183

346
168
178

949
904
45

871
827
44

4,944
3,412
1,532

6,007
4,114
1,893

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

68,415
68,390
25
-

45,516
45,491
25
-

26,866
26,866
-

5,397
5,397
-

4,966
4,966
-

4,966
4,966
-

9,607
9,582
25
-

9,685
9,660
25
-

10,569
10,569
-

9,582
9,582
-

16,407
16,407
-

15,886
15,886
-

Total liabilities

84,591

62,467

35,699

14,362

5,741

5,728

10,282

10,031

11,518

10,453

21,351

21,893

Equity

35,556

34,916

35,239

35,482

(3,237)

(2,414)

2,748

2,365

1,294

522

120,147

97,383

70,938

49,844

2,504

3,314

13,030

12,396

12,812

10,975

Assets

Tota Assets
Liabilities and equity

Total liabilities and equity


Difference between totals and sums of components is due to rounding off.

70

(488)
20,863

(1,039)
20,854

PROVINCE OF LA UNION
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AGOO
2012

2013

BALAOAN
2012

2013

NAGUILIAN

2012

2013

2012

ROSARIO
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

11,614
3,829
6,132
1,544
29
80

10,830
3,024
5,779
1,967
30
30

836
12
754
64
6
-

812
14
738
54
6
-

2,042
751
884
396
11
-

2,020
684
835
489
12
-

4,619
2,690
1,403
446
80

3,926
1,892
1,309
695
30

4,117
376
3,091
638
12
-

4,072
434
2,897
729
12
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

46,032
45,690
342

46,392
42,840
3,552

2,973
2,973
-

3,187
3,187
-

9,208
8,925
283

12,452
8,900
3,552

29,553
29,553
-

25,931
25,931
-

4,298
4,239
59

4,822
4,822
-

57,646

57,222

3,809

3,999

11,250

14,472

34,172

29,857

8,415

8,894

Current liabilities
Trade and non-trade payables
Others

10,820
8,022
2,798

8,052
6,288
1,764

4,252
3,805
447

3,343
2,896
447

737
737
-

636
636
-

2,337
2,337

1,278
1,278

3,494
3,480
14

2,795
2,756
39

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

34,384
34,384
-

33,125
33,096
29
-

20,640
20,640
-

18,937
18,908
29
-

4,776
4,776
-

5,656
5,656
-

4,174
4,174
-

4,443
4,443
-

4,794
4,794
-

4,089
4,089
-

Total liabilities

45,204

41,177

24,892

22,280

5,513

6,292

6,511

5,721

8,288

6,884

Equity

12,442

16,045

(21,083)

(18,281)

5,737

8,180

27,661

24,136

127

2,010

Total liabilities and equity

57,646

57,222

3,809

3,999

11,250

14,472

34,172

29,857

8,415

8,894

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

71

PROVINCE OF PANGASINAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALCALA

2013

2012

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

206,597
123,350
52,578
24,394
5,363
912

163,762
85,015
51,066
22,394
4,016
1,271

3,608
1,114
1,402
1,005
87
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

1,070,399
6,027
986,784
2,553
75,035

1,036,615
8,366
947,386
15,009
65,854

1,276,996

Current liabilities
Trade and non-trade payables
Others
Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

ASINGAN

2012

BALUNGAO
2013

2012

BANI
2013

BASISTA

2013

2012

2012

2013

2012

2,258
224
1,255
662
117
-

13,198
10,970
1,782
446
-

13,715
11,336
2,090
289
-

2,369
240
855
400
874
-

3,020
972
927
333
788
-

8,813
3,803
3,441
975
182
412

7,147
1,802
3,317
1,431
597

961
560
249
152
-

920
496
258
166
-

39,320
39,035
285

39,038
38,836
202

36,713
33,897
2,816

26,321
24,117
2,204

25,917
25,514
403

25,785
25,699
86

19,351
1,027
17,827
497

19,176
1,025
17,785
366

9,807
9,807
-

9,962
9,962
-

1,200,377

42,928

41,296

49,911

40,036

28,286

28,805

28,164

26,323

10,768

10,882

116,189
81,473
34,716

109,630
75,339
34,291

593
136
457

574
159
415

445
445
-

1,358
1,358
-

4,302
4,302
-

4,005
4,005
-

3,297
260
3,037

3,142
228
2,914

140
140
-

94
94

304,694
122
265,250
35,147
4,175

334,331
583
293,574
34,076
6,098

15,650
15,704
(54)
-

17,939
17,976
(37)
-

23,137
23,137
-

23,655
23,655
-

11,705
11,172
533
-

12,597
12,115
482
-

2,919
2,867
52
-

3,394
3,347
47
-

3,282
3,234
48
-

3,801
3,753
48
-

Total liabilities

420,883

443,961

16,243

18,513

23,582

25,013

16,007

16,602

6,216

6,536

3,422

3,895

Equity

856,113

756,416

26,685

22,783

26,329

15,023

12,279

12,203

21,948

19,787

7,346

6,987

1,276,996

1,200,377

42,928

41,296

49,911

40,036

28,286

28,805

28,164

26,323

10,768

10,882

Assets

Tota Assets
Liabilities and equity

Total liabilities and equity


Difference between totals and sums of components is due to rounding off.

72

PROVINCE OF PANGASINAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
BAYAMBANG
2013

BINALONAN

2012

2013

BINMALEY

2012

2013

2012

BUGALLON
2013

LINGAYEN

2012

2013

2012

MANAOAG
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

8,470
2,435
2,491
3,506
38
-

6,759
783
2,026
3,737
39
174

7,730
3,258
3,603
755
114
-

5,873
1,833
3,206
710
124
-

20,076
14,256
3,456
2,097
267
-

15,598
10,304
3,331
1,696
267
-

6,606
1,868
1,652
3,086

5,387
991
1,512
2,884
-

9,215
3,867
3,255
71
2,022

9,290
2,723
4,108
436
2,023

9,825
3,904
4,293
1,396
232

8,232
1,850
4,904
1,412
66

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

64,705
62,340
2,365
-

62,493
2,341
60,152
-

35,163
35,163
-

33,763
33,763
-

248,698
241,438
7,260

247,372
241,271
6,101

35,700
35,700
-

30,044
30,044
-

39,804
32,178
7,626

40,438
32,812
25
7,601

67,270
55,808
11,462

66,154
55,854
10,300

73,175

69,252

42,893

39,636

268,774

262,970

42,306

35,431

49,019

49,728

77,095

74,386

Current liabilities
Trade and non-trade payables
Others

10,942
10,942
-

9,113
5,738
3,375

2,011
2,011
-

2,023
2,023
-

4,095
519
3,576

2,275
669
1,606

34,849
34,849
-

30,992
30,992
-

8,560
8,560
-

12,407
12,407
-

4,879
4,879
-

4,626
4,626
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

18,925
18,925
-

23,198
20,960
2,238

8,253
8,164
89
-

8,967
8,878
89
-

28,942
24,890
4,052

32,281
28,575
3,706

359
359
-

23,877
23,312
565
-

23,443
23,443
-

15,240
15,240
-

16,454
16,454
-

Total liabilities

29,867

32,311

10,264

10,990

33,037

34,556

34,849

31,351

32,437

35,850

20,119

21,080

Equity

43,308

36,941

32,629

28,646

235,737

228,414

7,457

4,080

16,582

13,878

56,976

53,306

Total liabilities and equity

73,175

69,252

42,893

39,636

268,774

262,970

42,306

35,431

49,019

49,728

77,095

74,386

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

73

PROVINCE OF PANGASINAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MANGALDAN
2013

MAPANDAN

2012

2013

METRO TAYUG

2012

2013

POZORRUBIO

2012

ROSALES

SAN MANUEL

2013

2012

2013

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

20,000
16,612
2,538
850
-

14,162
10,861
2,478
823
-

8,724
6,813
1,252
659
-

5,843
4,264
1,046
533
-

8,677
5,058
2,387
1,194
38
-

6,207
3,098
2,095
989
25
-

18,799
15,885
1,729
1,185
-

16,502
13,613
1,933
956
-

24,085
16,866
3,750
2,233
1,236
-

13,054
7,830
3,025
1,701
498
-

1,718
495
866
348
9
-

1,281
170
783
327
1
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

50,480
44,976
5,504

47,940
43,485
4,455

62,672
47,167
188
15,317

60,819
33,739
14,984
12,096

23,688
20,804
2,884

21,226
19,572
1,654

41,713
41,713
-

39,868
39,868
-

80,100
5,000
66,742
8,358

78,753
5,000
66,716
7,037

19,555
19,243
312

18,335
18,133
202

70,480

62,102

71,396

66,662

32,365

27,433

60,512

56,370

104,185

91,807

21,273

19,616

Current liabilities
Trade and non-trade payables
Others

4,214
4,214
-

4,269
4,269
-

858
858
-

648
648
-

260
260
-

94
94
-

1,901
468
1,433

1,881
448
1,433

2,646
2,190
456

2,726
1,804
922

623
586
37

614
563
51

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

3,727
3,727
-

4,410
4,410
-

23,587
22,541
1,046
-

24,298
23,278
1,020
-

8,476
8,287
189
-

8,876
94
8,626
156
-

19,306
19,137
46
123

20,852
20,652
46
154

8,751
8,022
729
-

10,932
10,604
328
-

7,444
7,353
91
-

7,370
7,281
89
-

7,941

8,679

24,445

24,946

8,736

8,970

21,207

22,733

11,397

13,658

8,067

7,984

Equity

62,539

53,423

46,951

41,716

23,629

18,463

39,305

33,637

92,788

78,149

13,206

11,632

Total liabilities and equity

70,480

62,102

71,396

66,662

32,365

27,433

60,512

56,370

104,185

91,807

21,273

19,616

Tota Assets
Liabilities and equity

Total liabilities

Difference between totals and sums of components is due to rounding off.

74

PROVINCE OF PANGASINAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN NICOLAS
2013

SAN QUINTIN

2012

2013

SANTA MARIA

2012

2013

2012

UMINGAN
2013

URBIZTONDO

2012

2013

2012

VILLASIS
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

4,087
2,638
621
776
52
-

3,665
1,824
613
1,176
52
-

3,140
1,790
590
260
500

1,769
434
593
242
500

5,115
2,879
1,702
534
-

3,886
1,731
1,724
431
-

4,142
1,984
877
1,069
212
-

3,823
2,219
810
779
15
-

6,749
22
6,431
296
-

6,103
24
5,762
317
-

10,490
6,033
3,356
1,101
-

9,268
5,633
3,270
364
1
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

36,832
35,940
892

36,862
35,339
1,523

26,613
25,942
671

26,704
26,236
468

40,309
39,470
839

39,409
38,960
449

23,563
23,443
120

21,923
21,803
120

9,350
9,350
-

9,897
9,897
-

33,076
23,287
9,789

34,333
23,343
10,990

40,919

40,527

29,753

28,473

45,424

43,295

27,705

25,746

16,099

16,000

43,566

43,601

Current liabilities
Trade and non-trade payables
Others

1,774
1,602
172

1,918
1,746
172

65
65

59
59

1,488
133
1,355

1,143
77
1,066

2,225
1,745
480

1,732
1,302
430

25,746
2,033
23,713

23,681
1,774
21,907

276
276
-

256
256
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

22,104
1,682
20,422
-

22,918
2,491
20,427
-

15,415
15,293
122
-

21,344
21,222
122
-

10,414
122
10,244
48
-

11,828
489
11,303
36
-

17,974
7,329
10,645
-

18,383
7,738
10,645
-

14,950
14,950
-

12,712
12,712
-

616
40
576
-

4,320
3,742
578
-

Total liabilities

23,878

24,836

15,480

21,403

11,902

12,971

20,199

20,115

40,696

36,393

892

4,576

Equity

17,041

15,691

14,273

7,070

33,522

30,324

7,506

5,631

(24,597)

(20,393)

42,674

39,025

Total liabilities and equity

40,919

40,527

29,753

28,473

45,424

43,295

27,705

25,746

16,099

16,000

43,566

43,601

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

75

CITIES OF REGION I - ILOCOS REGION


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALAMINOS

BATAC
2013

CANDON

2013

2012

2013

2012

2012

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

254,383
136,972
58,388
50,583
8,440
-

217,550
95,986
3,579
54,087
54,359
9,133
406

26,127
17,787
4,256
2,739
1,345
-

41,250
30,367
2,996
5,467
2,420
-

4,039
2,326
951
762
-

3,138
1,430
919
789
-

4,176
392
2,284
1,484
16
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

1,440,860
9,299
1,372,264
59,297

1,400,690
25,194
1,348,352
27,144

149,296
146,322
2,974

126,286
123,312
2,974

13,565
13,565
-

9,631
9,631
-

1,695,243

1,618,240

175,423

167,536

17,604

4,916
2,301
2,615

4,499
1,755
2,744

DAGUPAN

2012

ILOCOS NORTE

2013

2012

2013

2012

3,660
503
1,700
1,446
11
-

90,805
50,151
12,808
24,630
3,216
-

62,356
18,253
13,948
25,815
4,340
-

48,502
35,472
6,937
6,085
8
-

26,953
12,838
3,579
6,191
4,345
-

238,984
238,984
-

239,396
239,396
-

303,818
6
280,911
22,901

301,182
6
290,374
10,802

153,630
106
141,439
12,085

168,205
16,764
148,040
3,401

12,769

243,160

243,056

394,623

363,538

202,132

195,158

683
683
-

698
665
33

215
215
-

214
214
-

20,328
20,328
-

8,941
8,941
-

15,187
15,187
-

5,962
5,962
-

Assets

Tota Assets
Liabilities and equity
Current liabilities
Trade and non-trade payables
Others
Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

49,315
54,048
(4,733)

31,422
37,105
(5,683)

756,943
696,003
2,873
55,955
2,112

774,909
716,844
57,020
1,045

525
525
-

263
263
-

11,140
11,103
37
-

10,236
10,236
-

241,682
241,682
-

243,758
243,758
-

148,858
142,144
6,714
-

155,493
148,819
6,674
-

68,794
65,921
2,873
-

83,568
83,568
-

Total liabilities

806,258

806,331

5,441

4,762

11,823

10,934

241,897

243,972

169,186

164,434

83,981

89,530

Equity

888,985

811,909

169,982

162,774

5,781

1,835

1,263

225,437

199,104

118,151

105,628

1,695,243

1,618,240

175,423

167,536

17,604

12,769

243,160

394,623

363,538

202,132

195,158

Total liabilities and equity


Difference between totals and sums of components is due to rounding off.

76

(916)
243,056

CITIES OF REGION I - ILOCOS REGION


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
METRO SAN FERNANDO
2013

2012

METRO VIGAN
2013

2012

SAN CARLOS
2013

2012

URDANETA
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

36,882
18,821
12,036
5,212
813
-

39,482
22,290
10,997
5,413
782
-

10,695
4,542
2,178
3,565
410
-

13,356
7,014
1,769
3,420
747
406

6,435
1,140
3,634
1,270
391
-

7,238
1,054
3,570
2,597
17
-

26,722
6,341
13,304
4,836
2,241
-

20,117
2,237
11,997
5,067
816
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

159,404
8,436
141,520
9,448

155,904
7,354
142,071
6,479

134,053
134,053
-

121,929
121,929
-

83,436
745
82,691
-

77,774
1,064
76,710
-

204,674
6
192,779
11,889

200,383
6
196,889
3,488

196,286

195,386

144,748

135,285

89,871

85,012

231,396

220,500

(343)
8,117
(8,460)

1,548
1,548
-

570
570
-

5,171
5,171
-

9,133
9,133
-

623
623
-

1,748
1,748
-

104,151
72,027
32,124
-

97,192
62,459
34,733
-

5,050
2,408
2,642
-

6,821
4,631
2,190
-

30,649
28,069
468
2,112

29,370
28,325
1,045

146,094
132,649
13,445
-

148,208
135,048
13,160
-

104,795

96,849

6,598

7,391

35,820

38,503

146,717

149,956

91,491

98,537

138,150

127,894

54,051

46,509

84,679

70,544

196,286

195,386

144,748

135,285

89,871

85,012

231,396

220,500

Tota Assets
Liabilities and equity
Current liabilities
Trade and non-trade payables
Others
Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others
Total liabilities
Equity
Total liabilities and equity

644
7,992
(7,348)

Difference between totals and sums of components is due to rounding off.

77

PROVINCE OF ILOCOS NORTE


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

DINGRAS
2012

2013

NUEVA ERA

2012

2013

PAGUDPUD

2012

2013

SAN NICOLAS

2012

SARRAT

2013

2012

2013

2012

28,976

28,065

9,428

8,837

839

815

1,904

1,796

13,858

13,483

2,947

3,134

28,903
73

27,907
158

9,422
6

8,837
-

814
25

815
-

1,900
4

1,796
-

13,835
23

13,483
-

2,932
15

2,976
158

30,755

27,849

8,686

8,764

703

580

2,029

458

13,752

13,144

5,585

4,903

12,315
15,290
1,553
1,597

11,501
13,775
2,501
72

3,675
4,297
714
-

3,300
4,841
623
-

287
416
-

311
269
-

833
1,196
-

353
105
-

6,117
7,635
-

6,106
6,966
72

1,403
1,746
839
1,597

1,431
1,594
1,878
-

216

742

73

136

235

1,338

106

339

(2,638)

(1,769)

216

742

136

235

106

339

(2,638)

(1,769)

216

742

136

235

106

339

(2,638)

(1,769)

(1,779)

(1,779)

(1,779)

73

73

Difference between totals and sums of components is due to rounding off.

78

(125)

(125)

(125)

1,338

1,338

PROVINCE OF ILOCOS SUR


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

NARVACAN

18,003

7,156

5,960

1,396

1,381

2,713

3,708

2,297

1,318

5,974

5,636

19,449
87

17,962
41

7,070
86

5,925
35

1,396
-

1,381
-

2,713
-

3,708
-

2,297
-

1,317
1

5,973
1

5,631
5

19,295

16,618

6,709

4,870

2,219

2,253

3,112

2,920

1,965

1,128

5,290

5,447

8,885
9,374
1,036
-

8,267
7,121
1,230
-

2,884
3,550
275
-

2,498
2,160
212
-

1,218
1,001
-

1,143
1,107
3
-

1,642
1,381
89
-

1,495
1,247
178
-

1,061
904
-

670
458
-

2,080
2,538
672
-

2,461
2,149
837
-

Net income (loss) before subsidy

241

1,385

447

1,090

788

332

190

684

189

Add: Subsidy

Net income (loss) before tax

241

788

332

190

684

189

Income tax expense

Net income (loss) after tax

241

788

332

190

684

189

Personal services
Maintenance and other operating expenses
Financial expenses
Others

1,385

1,385

447

447

(823)

1,090

(823)

1,090

(823)

Difference between totals and sums of components is due to rounding off.

79

2012

(872)

(872)

(872)

2013

(399)

(399)

(399)

2012

2013

TAGUDIN

19,536

Expenses

2013

SINAIT

2012

Business and service income


Gains and premiums
Others

2012

SANTA LUCIA

2013

Income

2013

SANTA

2012

2013

2012

PROVINCE OF LA UNION
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

AGOO
2012

2013

BALAOAN
2012

2013

NAGUILIAN

2012

ROSARIO

2013

2012

2013

2012

28,671

27,124

742

717

7,458

6,958

16,970

15,698

3,501

3,751

28,639
32

27,091
33

720
22

692
25

7,456
2

6,958
-

16,962
8

15,690
8

3,501
-

3,751
-

27,573

24,859

3,350

3,120

6,839

6,621

13,415

11,562

3,969

3,556

12,830
11,380
3,363
-

11,458
10,180
3,221
-

553
448
2,349
-

561
473
2,086
-

3,575
2,788
476
-

3,275
2,802
544
-

6,410
6,470
535
-

5,362
5,639
561
-

2,292
1,674
3
-

2,260
1,266
30
-

1,098

2,265

(2,608)

(2,403)

619

337

3,555

4,136

1,098

2,265

(2,608)

(2,403)

619

337

3,555

4,136

1,098

2,265

(2,608)

(2,403)

619

337

3,555

4,136

Difference between totals and sums of components is due to rounding off.

80

(468)

(468)

(468)

195

195

195

PROVINCE OF PANGASINAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ALCALA

ASINGAN

BALUNGAO

2013

2012

2013

2012

2013

2012

443,259

418,013

13,496

11,720

18,665

17,641

9,718

440,882
870
1,507

409,043
8,970

13,444
52

11,678
42

18,483
182

17,591
50

351,658

342,832

10,195

9,720

11,396

157,308
167,088
20,169
7,093

151,728
140,841
24,684
25,579

4,223
3,914
2,058

4,055
3,505
2,160

91,601

75,181

3,301

2,000

(768)

(3,219)

2013

BANI

2012

2013

2012

8,905

11,821

11,823

7,347

6,913

9,718
-

8,905
-

11,814
7

11,814
9

7,347
-

6,913
-

11,445

7,577

6,321

11,721

11,556

6,992

6,165

5,708
5,688
-

6,291
5,154
-

3,611
2,900
1,066
-

3,375
1,775
1,171
-

5,946
5,383
392
-

5,868
5,251
437
-

3,351
2,451
1,190
-

3,173
1,173
1,289
530

7,269

6,196

2,141

2,584

100

267

355

748

(2,966)

(3,034)

100

267

355

748

100

267

355

748

90,833

71,962

3,303

2,002

4,303

3,162

2,141

2,584

90,833

71,962

3,303

2,002

4,303

3,162

2,141

2,584

Difference between totals and sums of components is due to rounding off.

81

BASISTA
2013

2012

PROVINCE OF PANGASINAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
BAYAMBANG
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BINALONAN

2012

BINMALEY

BUGALLON

LINGAYEN

MANAOAG

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

37,803

34,062

18,715

16,807

48,295

46,003

15,103

14,444

11,036

21,512

35,129

32,733

36,886
870
47

32,868
1,194

18,715
-

16,807
-

48,011
284

45,841
162

14,418
685

14,444
-

11,036
-

20,647
865

35,095
34

32,692
41

31,352

29,467

14,819

13,047

39,593

38,818

13,109

13,275

10,736

19,801

29,955

28,926

11,827
16,521
3,004
-

7,940
18,224
3,065
238

6,351
6,993
629
846

6,216
6,107
724
-

15,672
20,315
3,606
-

15,437
507
4,382
18,492

4,442
8,667
-

4,357
8,918
-

5,621
4,770
345
-

10,153
7,303
2,345
-

16,339
11,611
2,005
-

15,669
11,122
2,135
-

6,451

4,595

3,896

3,760

8,702

7,185

1,994

1,169

300

1,711

5,174

3,807

87

198

2,408

6,451

4,595

3,983

3,958

8,702

7,185

1,994

1,169

2,708

1,711

5,174

3,807

6,451

4,595

3,983

3,958

8,702

7,185

1,994

1,169

2,708

1,711

5,174

3,807

Difference between totals and sums of components is due to rounding off.

82

PROVINCE OF PANGASINAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MANGALDAN
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

MAPANDAN

2012

METRO TAYUG

POZORRUBIO

ROSALES

SAN MANUEL

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

43,023

35,168

17,624

20,473

15,753

14,093

23,607

21,141

38,129

33,318

10,461

9,757

42,880
143

34,644
524

17,551
73

14,429
6,044

15,753
-

14,093
-

23,607
-

21,141
-

38,129
-

33,318
-

10,461
-

9,757
-

33,521

32,386

12,330

11,521

10,508

10,101

17,969

16,329

23,509

23,915

7,971

6,957

16,985
16,033
503
-

16,784
15,021
581
-

3,980
5,647
2,703
-

3,008
5,390
3,123
-

4,456
5,105
947
-

4,273
4,823
1,005
-

7,210
10,070
689
-

6,188
9,334
807
-

11,310
12,112
87
-

11,818
12,003
94
-

4,193
2,764
-

4,193
2,764
-

9,502

2,782

5,294

8,952

5,245

3,992

5,638

4,812

14,620

9,403

2,490

2,800

10

122

154

9,502

2,782

5,294

8,952

5,167

4,002

5,760

4,966

14,620

9,403

1,838

2,057

9,502

2,782

5,294

8,952

5,167

4,002

5,760

4,966

14,620

9,403

1,838

2,057

(78)

Difference between totals and sums of components is due to rounding off.

83

(652)

(743)

PROVINCE OF PANGASINAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN NICOLAS
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

SAN QUINTIN

2012

2013

SANTA MARIA

2012

UMINGAN

2013

2012

2013

URBIZTONDO

2012

2013

VILLASIS

2012

2013

2012

11,805

10,985

7,153

6,388

14,057

12,038

8,857

7,843

4,816

4,717

20,846

19,529

11,805
-

10,985
-

7,153
-

6,388
-

14,057
-

12,038
-

8,857
-

7,843
-

4,816
-

4,678
39

20,846
-

19,529
-

10,626

9,580

4,916

4,569

10,952

9,328

6,919

6,154

9,019

8,813

16,987

14,638

5,145
4,918
563
-

4,679
4,457
444
-

2,770
1,643
503
-

2,469
1,378
722
-

4,826
5,362
764
-

3,641
4,594
1,093
-

1,929
4,066
924
-

1,758
3,435
961
-

2,704
2,126
4,189

2,700
1,954
4,159

8,709
8,029
249
-

7,683
6,649
306
-

1,179

1,405

2,237

1,819

3,105

2,710

1,938

1,689

(4,203)

(4,096)

3,859

4,891

281

191

28

1,460

1,596

2,265

1,822

3,105

2,710

1,938

1,689

(4,203)

(4,096)

3,859

4,891

1,460

1,596

2,265

1,822

3,105

2,710

1,938

1,689

(4,203)

(4,096)

3,859

4,891

Difference between totals and sums of components is due to rounding off.

84

CITIES OF REGION I - ILOCOS REGION


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ALAMINOS

BATAC

2013

2012

2013

2012

598,548

575,684

62,328

58,480

9,904

593,880
49
4,619

571,067
4,617

62,231
97

58,296
184

504,632

495,347

55,208

153,690
301,809
32,371
16,762

151,520
270,455
51,912
21,460

93,916

8,358

18,244

16,358

161,878

162,115

108,731

103,045

9,903
1

8,356
2

18,243
1

16,356
2

161,275
603

160,060
2,055

106,334
49
2,348

102,560
485

49,515

8,387

7,421

16,147

13,439

135,428

133,412

95,893

101,398

15,770
39,438
-

14,580
34,935
-

3,225
4,175
987
-

3,289
3,449
683
-

4,507
11,638
2
-

3,886
9,551
2
-

45,739
74,036
15,653
-

46,877
70,048
16,487
-

27,066
63,184
5,643
-

27,045
44,042
30,311
-

80,337

7,120

8,965

1,517

937

2,097

2,919

26,450

28,703

12,838

1,647

93,916

80,337

7,120

8,965

1,517

2,097

2,919

26,450

28,703

12,838

1,647

93,916

80,337

7,120

8,965

1,517

2,097

2,919

26,450

28,703

12,838

1,647

937

937

2013

ILOCOS NORTE

2012

85

2012

DAGUPAN

2013

Difference between totals and sums of components is due to rounding off.

2013

CANDON

2012

2013

2012

CITIES OF REGION I - ILOCOS REGION


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
METRO SAN FERNANDO
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

2012

METRO VIGAN

SAN CARLOS

URDANETA

2013

2012

2013

2012

2013

2012

65,080

65,515

53,658

49,361

50,650

48,785

68,075

63,667

64,025
1,055

64,233
1,282

53,340
318

48,921
440

50,454
196

48,618
167

68,075
-

63,667
-

54,624

57,256

42,420

37,151

42,580

41,445

53,945

54,310

19,180
29,072
6,372
-

20,900
32,520
3,836
-

11,126
31,000
294
-

10,572
25,986
593
-

10,465
28,695
3,420
-

7,819
29,337
4,289

16,612
20,571
16,762

16,552
20,587
17,171

10,456

8,259

11,238

12,210

8,070

7,340

14,130

9,357

10,456

8,259

11,238

12,210

8,070

7,340

14,130

9,357

10,456

8,259

11,238

12,210

8,070

7,340

14,130

9,357

Difference between totals and sums of components is due to rounding off.

86

PROVINCE OF ILOCOS NORTE


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

DINGRAS
2012

2013

NUEVA ERA

2012

PAGUDPUD

2013

2012

2013

SAN NICOLAS

2012

SARRAT

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

41,510
253

42,927
(1,417)

296
-

296
-

23,800
(22)

23,800
-

370

17,114
(95)

17,017
97

300
-

Government equity, end of period

41,763

41,510

296

296

23,778

23,800

370

17,019

17,114

300

Donated capital, beginning of period


Additions (Deductions)

14,444
5,457

13,387
1,057

116
3,606

116
-

13,275
1,815

13,275
-

1,053
36

(4)
1,057

Donated capital, end of period

19,901

14,444

3,722

116

15,090

13,275

1,089

1,053

45

Appraisal capital, beginning of period


Additions (Deductions)

59
(2)

(91)
150

Appraisal capital, end of period

57

59

45
-

45

45

1,814
(1,514)

300

13
(2)

(137)
150

11

13

Retained earnings, beginning of period


Additions (Deductions)

(277)
(2,073)

(1,822)
1,545

246
807

172
74

1,483
136

1,483

1,338
(511)

1,338

1,887
106

1,549
338

(5,231)
(2,611)

(3,543)
(1,688)

Retained earnings, end of period

(2,350)

(277)

1,053

246

1,619

1,483

827

1,338

1,993

1,887

(7,842)

(5,231)

Total equity

59,371

5,116

703

25,397

25,283

16,287

14,613

19,013

19,002

(6,442)

(3,865)

55,736

Difference between totals and sums of components is due to rounding off.

87

PROVINCE OF ILOCOS SUR


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

NARVACAN
2012

2013

SANTA

2012

2013

SANTA LUCIA
2012

2013

SINAIT

2012

2013

TAGUDIN
2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

(440)
(1,199)

(440)
-

80

(1,017)
(1,397)

(1,017)
-

1,450
-

1,450
-

284
-

284
-

(1,237)
198

(1,237)
-

Government equity, end of period

(1,639)

(440)

80

80

(2,414)

(1,017)

1,450

1,450

284

284

(1,039)

(1,237)

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

35,356
1,839

37,146
(1,790)

35,402
(243)

36,905
(1,503)

(1,397)
574

(1,397)

915
383

183
732

238
772

48
190

198
353

10
188

Retained earnings, end of period

37,195

35,356

35,159

35,402

(823)

(1,397)

1,298

915

1,010

238

551

198

Total equity

35,556

34,916

35,239

35,482

(3,237)

(2,414)

2,748

2,365

1,294

522

(488)

80

Difference between totals and sums of components is due to rounding off.

88

(1,039)

PROVINCE OF LA UNION
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AGOO
2012

2013

BALAOAN
2012

2013

NAGUILIAN

2012

2013

ROSARIO

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

(6,033)
-

(772)
(5,261)

(13,991)
-

(8,730)
(5,261)

4,998
-

4,998
-

507
-

507
-

2,453
-

2,453
-

Government equity, end of period

(6,033)

(6,033)

(13,991)

(13,991)

4,998

4,998

507

507

2,453

2,453

Donated capital, beginning of period


Additions (Deductions)

1,608
-

1,355
253

1,608
-

1,355
253

Donated capital, end of period

1,608

1,608

1,608

1,608

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

20,470
(3,603)

18,053
2,417

(5,898)
(2,802)

(3,495)
(2,403)

3,182
(2,443)

2,554
628

23,629
3,525

19,631
3,998

(443)
(1,883)

(637)
194

Retained earnings, end of period

16,867

20,470

(8,700)

(5,898)

739

3,182

27,154

23,629

(2,326)

(443)

Total equity

12,442

16,045

(21,083)

(18,281)

5,737

8,180

27,661

24,136

Difference between totals and sums of components is due to rounding off.

89

127

2,010

PROVINCE OF PANGASINAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALCALA

ASINGAN

BALUNGAO

BANI

BASISTA

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

356,975
7,000

358,383
(1,408)

20,712
-

20,712
-

23,176
-

23,176
-

11,947
-

11,947
-

12,937
2,000

12,937
-

1,816
-

1,816
-

Government equity, end of period

363,975

356,975

20,712

20,712

23,176

23,176

11,947

11,947

14,937

12,937

1,816

1,816

Donated capital, beginning of period


Additions (Deductions)

36,108
19,225

36,108
-

19,029

Donated capital, end of period

55,333

36,108

19,029

51

51

51

Retained earnings, beginning of period


Additions (Deductions)

363,282
73,472

309,771
53,511

2,071
(15,127)

20,181
(18,110)

(8,153)
11,306

(11,697)
3,544

256
76

(886)
1,142

6,850
161

6,600
250

5,171
359

4,418
753

Retained earnings, end of period

436,754

363,282

(13,056)

2,071

3,153

(8,153)

332

256

7,011

6,850

5,530

5,171

Total equity

856,113

756,416

26,685

22,783

26,329

15,023

12,279

12,203

21,948

19,787

7,346

6,987

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

51
-

Difference between totals and sums of components is due to rounding off.

90

2013

2012

PROVINCE OF PANGASINAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
BAYAMBANG
2013

BINALONAN

2012

2013

Government equity, beginning of the period


Additions (Deductions)

19,037
-

19,037
-

Government equity, end of period

19,037

19,037

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

BINMALEY

2012

57

2013

BUGALLON

2012

2013

LINGAYEN

2012

2013

MANAOAG

2012

2013

2012

57

188,853
-

188,853
-

484
-

484
-

3,164
-

3,164
-

6,822
-

6,822
-

57

57

188,853

188,853

484

484

3,164

3,164

6,822

6,822

13,617
-

13,617
-

303
196

303
-

9,148
-

9,148
-

13,617

13,617

499

303

9,148

9,148

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

17,904
6,367

13,310
4,594

14,972
3,983

11,014
3,958

39,561
7,323

32,991
6,570

3,293
3,181

3,293

1,566
2,704

(3,078)
4,644

46,484
3,670

42,679
3,805

Retained earnings, end of period

24,271

17,904

18,955

14,972

46,884

39,561

6,474

3,293

4,270

1,566

50,154

46,484

Total equity

43,308

36,941

32,629

28,646

235,737

228,414

7,457

4,080

16,582

13,878

56,976

53,306

Difference between totals and sums of components is due to rounding off.

91

PROVINCE OF PANGASINAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MANGALDAN
2013

MAPANDAN

2012

METRO TAYUG

2013

2012

2013

2012

POZORRUBIO
2013

ROSALES

2012

2013

SAN MANUEL

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

4,669
-

4,669
-

19,248
-

19,248
-

7,400
-

7,400
-

4,975
-

4,975
-

4,703
-

4,703
-

4,114
-

4,114
-

Government equity, end of period

4,669

4,669

19,248

19,248

7,400

7,400

4,975

4,975

4,703

4,703

4,114

4,114

Donated capital, beginning of period


Additions (Deductions)

(1,435)
-

(1,435)
-

11,952
-

11,952
-

Donated capital, end of period

(1,435)

(1,435)

11,952

11,952

Appraisal capital, beginning of period


Additions (Deductions)

51

51

51

Retained earnings, beginning of period


Additions (Deductions)

48,703
9,116

46,383
2,320

23,903
5,235

15,045
8,858

11,063
5,166

7,159
3,904

28,662
5,668

23,607
5,055

61,494
14,639

46,254
15,240

7,518
1,574

8,495
(977)

Retained earnings, end of period

57,819

48,703

29,138

23,903

16,229

11,063

34,330

28,662

76,133

61,494

9,092

7,518

Total equity

62,539

53,423

46,951

41,716

23,629

18,463

39,305

33,637

92,788

78,149

13,206

11,632

Appraisal capital, end of period

51
-

Difference between totals and sums of components is due to rounding off.

92

PROVINCE OF PANGASINAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN NICOLAS
2013

SAN QUINTIN

2012

2013

SANTA MARIA

2012

UMINGAN

2013

2012

2013

URBIZTONDO

2012

VILLASIS

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

3,831
5,000

3,831
-

16,710
-

18,118
(1,408)

1,528
-

1,528
-

792
-

792
-

Government equity, end of period

8,831

3,831

16,710

16,710

1,528

1,528

792

792

Donated capital, beginning of period


Additions (Deductions)

1,284
-

1,284
-

1,239
-

1,239
-

Donated capital, end of period

1,284

1,284

1,239

1,239

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

14,407
1,350

13,060
1,347

3,239
2,203

1,810
1,429

13,614
3,198

10,894
2,720

4,103
1,875

2,447
1,656

(21,632)
(4,204)

(17,536)
(4,096)

38,233
3,649

33,328
4,905

Retained earnings, end of period

15,757

14,407

5,442

3,239

16,812

13,614

5,978

4,103

(25,836)

(21,632)

41,882

38,233

Total equity

17,041

15,691

14,273

7,070

33,522

30,324

7,506

5,631

(24,597)

(20,393)

42,674

39,025

Difference between totals and sums of components is due to rounding off.

93

CITIES OF REGION I - ILOCOS REGION


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

ALAMINOS
2012

2013

BATAC

2012

2013

CANDON
2012

DAGUPAN

2013

2012

ILOCOS NORTE

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

92,016
266

100,026
(8,010)

2,803
-

2,803
-

1,076
580

1,076

44,599
-

44,599
-

1,706
(314)

1,706
-

Government equity, end of period

92,282

92,016

2,803

2,803

1,656

1,076

44,599

44,599

1,392

1,706

Donated capital, beginning of period


Additions (Deductions)

86,822
1,849

86,822
-

3,689
-

3,689
-

552
1,849

552

13

Donated capital, end of period

88,671

86,822

3,689

3,689

2,401

552

13

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

(3,268)
2,352

154,492
26,333

125,790
28,702

103,922
12,837

133,893
(29,971)

13
-

13

Retained earnings, beginning of period


Additions (Deductions)

633,071
74,961

590,451
42,620

156,282
7,208

147,376
8,906

207
1,517

(653)
860

(916)
2,179

Retained earnings, end of period

708,032

633,071

163,490

156,282

1,724

207

1,263

(916)

180,825

154,492

116,759

103,922

Total equity

888,985

811,909

169,982

162,774

5,781

1,835

1,263

(916)

225,437

199,104

118,151

105,628

Difference between totals and sums of components is due to rounding off.

94

CITIES OF REGION I - ILOCOS REGION


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
METRO SAN FERNANDO
2013

2012

METRO VIGAN
2013

SAN CARLOS

2012

URDANETA

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

19,672
-

28,973
(9,301)

560
-

560
-

14,733
-

14,733
-

6,867
-

6,652
215

Government equity, end of period

19,672

19,672

560

560

14,733

14,733

6,867

6,867

Donated capital, beginning of period


Additions (Deductions)

22

80,413
-

80,413
-

2,133
-

2,133
-

22

80,413

80,413

2,133

2,133

22

Donated capital, end of period

22

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

78,843
(7,046)

70,906
7,937

46,921
10,256

35,827
11,094

31,776
7,542

28,325
3,451

61,544
14,135

52,255
9,289

Retained earnings, end of period

71,797

78,843

57,177

46,921

39,318

31,776

75,679

61,544

Total equity

91,491

98,537

138,150

127,894

54,051

46,509

84,679

70,544

Difference between totals and sums of components is due to rounding off.

95

PROVINCE OF ILOCOS NORTE


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

DINGRAS
2012

2013

NUEVA ERA

2012

2013

PAGUDPUD

2012

2013

SAN NICOLAS

2012

2013

2012

SARRAT
2013

2012

30,241
24,621

28,238
22,414

9,945
8,310

9,075
7,294

841
715

815
580

1,792
1,261

1,123
506

14,208
11,392

13,737
11,053

3,455
2,943

3,488
2,981

Net cash provided by (used in) operating activities

5,620

5,824

1,635

1,781

126

235

531

617

2,816

2,684

512

507

Cash flows from investing activities


Cash inflows
Cash outflows

56
9,537

74
4,636

6
8,025

4
685

1,941

72

539

910

1,149

50
530

70
322

(9,481)

(4,562)

(8,019)

(681)

(1,941)

(72)

(539)

(910)

(1,149)

(480)

(252)

Cash flows from financing activities


Cash inflows
Cash outflows

8,288
1,883

3,028

8,288
1,592

1,140

1,362

291

526

Net cash provided by (used in) financing activities

6,405

(3,028)

6,696

(1,140)

(1,362)

(291)

(526)

Net increase (decrease) in cash and cash equivalents

2,544

(1,766)

312

(40)

126

(1,706)

459

78

1,906

173

(259)

(271)

Cash and cash equivalents, beginning of period

6,179

7,945

343

383

648

2,354

901

823

3,711

3,538

576

847

Cash and cash equivalents, end of period

8,723

6,179

655

343

774

648

1,360

901

5,617

3,711

317

576

Net cash provided by (used in) investing activities

Difference between totals and sums of components is due to rounding off.

96

PROVINCE OF ILOCOS SUR


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

NARVACAN
2012

2013

SANTA

2012

19,261
16,795

17,974
16,121

7,031
6,312

Net cash provided by (used in) operating activities

2,466

1,853

719

Cash flows from investing activities


Cash inflows
Cash outflows

34
1,920

4,634

94

(1,886)

(4,634)

1,447

4,425
381

(1,447)

4,044

(867)

1,263

719

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

5,776
5,967

2013

SANTA LUCIA
2012

2013

SINAIT

2012

2013

TAGUDIN
2012

2013

2012

1,433
1,418

1,528
1,365

2,628
2,552

3,768
3,019

2,297
1,965

1,318
1,238

5,872
4,548

5,584
4,532

15

163

76

749

332

80

1,324

1,052

69

34
1,289

3,340

537

145

1,080

(94)

(69)

(1,255)

(3,340)

(537)

(145)

(1,080)

167

4,425
381

1,280

(167)

4,044

(1,280)

1,453

(191)

(191)

(79)

94

(1,346)

(205)

(65)

44

(28)

Cash and cash equivalents, beginning of period

3,714

2,451

1,344

1,535

157

63

1,477

24

525

590

211

239

Cash and cash equivalents, end of period

2,847

3,714

2,063

1,344

78

157

131

1,477

320

525

255

211

Difference between totals and sums of components is due to rounding off.

97

PROVINCE OF LA UNION
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

AGOO
2012

2013

BALAOAN
2012

2012

2012

32,272
30,266

Net cash provided by (used in) operating activities

5,567

2,006

Cash flows from investing activities


Cash inflows
Cash outflows

167
2,770

130
713

209

(2,603)

(583)

(209)

30

1,355

804

(30)

(1,355)

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

2,159
(2,159)

ROSARIO

2013

33,622
28,055

Net cash provided by (used in) investing activities

698
700

2013

NAGUILIAN

744
736

7,688
6,057

7,192
7,114

21,894
17,898

20,655
18,857

1,631

78

3,996

1,798

167
2,561

(2,394)

(2)

3,681
3,559
122

130
684

(554)

(29)

(804)

(30)

1,393

(2)

67

78

798

1,244

Cash and cash equivalents, beginning of period

3,024

1,631

14

684

606

1,892

Cash and cash equivalents, end of period

3,829

3,024

12

14

751

684

2,690

98

3,342
3,400

2012

(58)

805

Difference between totals and sums of components is due to rounding off.

2013

29

30

(58)

63

648

434

371

1,892

376

434

PROVINCE OF PANGASINAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALCALA

ASINGAN

BALUNGAO

2013

2012

2013

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

464,609
355,706

436,178
360,505

14,382
11,287

12,223
9,826

19,323
19,689

18,271
20,231

9,718
8,521

Net cash provided by (used in) operating activities

108,903

75,673

3,095

2,397

(1,960)

6,461
35,841

2,265
36,539

352
285

(26)

(29,380)

(34,274)

67

26

10,546
51,734

13
31,597

2,272

(41,188)

(31,584)

(2,272)

Net increase (decrease) in cash and cash equivalents

38,335

9,815

890

149

Cash and cash equivalents, beginning of period

85,015

75,200

224

75

123,350

85,015

1,114

224

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Cash and cash equivalents, end of period

2012

8,926
6,343

12,181
10,743

11,666
10,894

7,624
5,249

7,230
4,388

1,197

2,583

1,438

772

2,375

2,842

4
622

5
293

666

736

(618)

(288)

(666)

(736)

2,274

1,929

1,901

2,000
819

824

1,645

1,688

(2,274)

(1,929)

(1,901)

1,181

(824)

(1,645)

(1,688)

(340)

Difference between totals and sums of components is due to rounding off.

99

(366)

2012

BASISTA

2013

(366)

2013

BANI

(1,960)

(732)

682

2,001

11,336

13,296

972

290

1,802

10,970

11,336

240

972

3,803

2013

2012

64

418

2,142

496

78

1,802

560

496

PROVINCE OF PANGASINAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
BAYAMBANG
2013

Cash flows from operating activities


Cash inflows
Cash outflows
Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents, beginning of period

Cash and cash equivalents, end of period

40,032
31,055
8,977

BINALONAN

2012

36,501
36,890
(389)

BINMALEY

BUGALLON

LINGAYEN

MANAOAG

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

19,200
12,484

17,590
9,788

50,094
37,002

47,138
38,260

15,603
11,253

14,257
14,870

15,942
13,149

20,731
16,030

35,727
28,113

33,121
30,009

6,716

7,802

13,092

8,878

4,350

2,793

4,701

7,614

3,112

665
1,184

1,649
3,991

1,403
2,978

(2,342)

(1,575)

(613)

601

3,163

6,044

6,018

3,176

398
1,647

(601)

(3,163)

(6,044)

(6,018)

(3,176)

(1,249)

6,724

2,128

2,376

3,122

1,600

3,473

400

4,275

3,218

3,254

(6,724)

(2,128)

(2,376)

(3,122)

(1,600)

(3,473)

(400)

(4,275)

(3,218)

(3,254)

3,952

4,102

877

2,054

(1,717)

1,652

(389)

1,425

(618)

(613)

1,144

(519)

(93)

783

1,172

1,833

2,451

10,304

6,202

991

1,604

2,723

2,816

1,850

3,567

2,435

783

3,258

1,833

14,256

10,304

1,868

991

3,867

2,723

3,904

1,850

Difference between totals and sums of components is due to rounding off.

100

PROVINCE OF PANGASINAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MANGALDAN
2013

2012

MAPANDAN

METRO TAYUG

POZORRUBIO

ROSALES

SAN MANUEL

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

40,613
40,848

10,910
8,333

10,145
8,543

(235)

2,577

1,602

Cash flows from operating activities


Cash inflows
Cash outflows

44,696
34,268

38,087
32,616

17,273
9,167

19,739
8,100

16,592
11,050

15,592
11,054

25,038
17,497

21,940
14,700

40,391
30,157

Net cash provided by (used in) operating activities

10,428

5,471

8,106

11,639

5,542

4,538

7,541

7,240

10,234

5
2,566

9
2,971

2,133

5,711

2,206

2,450

4,580

1,829

188
-

168
-

1,694

429

(2,561)

(2,962)

(2,133)

(5,711)

(2,206)

(2,450)

(4,580)

(1,829)

188

168

(1,694)

(429)

7,639
9,755

1,182

3,424

3,473

1,376

1,497

689

807

1,386

1,435

(2,116)

(1,182)

(3,424)

(3,473)

(1,376)

(1,497)

(689)

(807)

(1,386)

(1,435)

(558)

5,751

1,327

2,549

2,455

1,960

591

2,272

4,604

9,036

(1,502)

325

48

Cash and cash equivalents, beginning of period

10,861

9,534

4,264

1,809

3,098

2,507

13,613

9,009

7,830

9,332

170

122

Cash and cash equivalents, end of period

16,612

10,861

6,813

4,264

5,058

3,098

15,885

13,613

16,866

7,830

495

170

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Difference between totals and sums of components is due to rounding off.

101

901
1,459

1,125
(1,125)

PROVINCE OF PANGASINAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN NICOLAS
2013

Cash flows from operating activities


Cash inflows
Cash outflows

2012

SAN QUINTIN
2013

SANTA MARIA

2012

UMINGAN

2013

2012

2013

URBIZTONDO

2012

12,661
9,822

11,432
8,338

7,597
4,833

6,854
4,732

14,478
13,330

12,280
10,874

9,201
7,339

8,195
5,949

Net cash provided by (used in) operating activities

2,839

3,094

2,764

2,122

1,148

1,406

1,862

2,246

Cash flows from investing activities


Cash inflows
Cash outflows

986
1,537

5
5,018

24
-

500

798

536

(500)

(798)

(536)

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

(551)

(5,013)

24

1,474

1,075

1,432

1,514

6
1,305

13
1,294

(1,474)

(1,075)

(1,432)

(1,514)

(1,299)

(1,281)

(2,994)

1,356

108

1,148

1,406

814

(235)

429

2013

VILLASIS

2012

4,337
4,341
(4)

2013

2012

21,609
17,024

19,609
13,148

(36)

4,585

6,461

10

2,851
3,334

2,710

4,038
4,074

4
-

10

(483)

(2,710)

3,702

(2)

(3)

(3,702)

(2)

(29)

400

3,751

Cash and cash equivalents, beginning of period

1,824

4,818

434

326

1,731

325

2,219

1,790

24

53

5,633

1,882

Cash and cash equivalents, end of period

2,638

1,824

1,790

434

2,879

1,731

1,984

2,219

22

24

6,033

5,633

Difference between totals and sums of components is due to rounding off.

102

CITIES OF REGION I - ILOCOS REGION


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALAMINOS

BATAC

CANDON

DAGUPAN

2013

2012

2013

2012

2013

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

619,452
453,863

597,750
470,812

62,212
49,473

59,655
46,655

12,284
8,579

13,789
7,380

17,744
17,855

16,129
15,590

165,638
95,973

161,622
117,663

122,832
100,198

107,757
107,115

Net cash provided by (used in) operating activities

165,589

126,938

12,739

13,000

3,705

6,409

539

69,665

43,959

22,634

642

7,579
90,918

12,467
90,798

25,319

11,658

2,690

4,075

6,086
21,525

7,470
18,371

(83,339)

(78,331)

(25,319)

(11,658)

(2,690)

(4,075)

(15,439)

(10,901)

11,270
52,534

9,543
55,199

1,802
1,921

1,284

22,328

23,398

(41,264)

(45,656)

(119)

(1,284)

(22,328)

(23,398)

Net increase (decrease) in cash and cash equivalents

40,986

2,951

(12,580)

1,342

896

1,050

Cash and cash equivalents, beginning of period

95,986

93,035

30,367

29,025

1,430

136,972

95,986

17,787

30,367

2,326

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Cash and cash equivalents, end of period


Difference between totals and sums of components is due to rounding off.

103

(111)

2013

ILOCOS NORTE

2012

2013

2012

(111)

539

31,898

9,660

22,634

642

380

503

(36)

18,253

8,593

12,838

12,196

1,430

392

503

50,151

18,253

35,472

12,838

CITIES OF REGION I - ILOCOS REGION


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
METRO LA UNION
2013

Cash flows from operating activities


Cash inflows
Cash outflows

2012

METRO VIGAN

SAN CARLOS

URDANETA

2013

2012

2013

2012

2013

2012

64,792
58,856

65,088
57,075

57,488
40,935

64,068
49,336

50,931
50,845

48,631
34,570

65,531
31,149

61,011
35,428

5,936

8,013

16,553

14,732

86

14,061

34,382

25,583

829
13,078

1,437
26,962

16,509

11,448

7,899

664
11,797

3,560
10,385

(12,249)

(25,525)

(16,509)

(11,448)

(7,899)

(11,133)

(6,825)

Cash flows from financing activities


Cash inflows
Cash outflows

9,468
6,624

9,513
2,864

2,516

2,531

5,977

19,145

30
19,145

Net cash provided by (used in) financing activities

2,844

6,649

(2,516)

(2,531)

(5,977)

(19,145)

(19,115)

Net increase (decrease) in cash and cash equivalents

(3,469)

(10,863)

(2,472)

Cash and cash equivalents, beginning of period

22,290

33,153

Cash and cash equivalents, end of period

18,821

22,290

Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

753

86

185

4,104

7,014

6,261

1,054

869

2,237

2,594

4,542

7,014

1,140

1,054

6,341

2,237

Difference between totals and sums of components is due to rounding off.

104

(357)

REGION
Cagayan Valley Region

CAGAYAN
Aparri
Claveria
Gattaran
Gonzaga
Lal-lo
Peablanca
Sanchez Mira

CITIES
Cauayan
Metro Tuguegarao
Santiago

ISABELA
Cabagan
Cordon
Gamu
Naguilian
Ramon
Reina Mercedes
Roxas
San Manuel
Tumauini

NUEVA VIZCAYA
Diadi

QUIRINO
Aglipay

REGION II - CAGAYAN VALLEY


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

CAGAYAN

ISABELA

NUEVA VIZCAYA
2013

2012

QUIRINO

2013

2012

2013

2012

2013

2012

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

199,822
109,084
52,355
35,332
3,051
-

182,106
87,744
56,019
35,895
2,448
-

32,026
19,752
9,544
2,634
96
-

33,639
19,036
10,669
3,863
71
-

43,785
16,613
23,700
3,297
175
-

37,600
11,281
22,067
4,103
149
-

1,026
98
731
21
176
-

1,118
382
493
67
176
-

514
190
324
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other

1,244,522
1,153,905
3,711
86,906

1,226,160
1,147,178
3,854
75,128

137,275
133,034
222
4,019

134,441
133,113
247
1,081

173,596
172,437
15
1,144

174,257
174,121
15
121

7,575
7,575
-

7,856
7,856
-

1,444,344

1,408,266

169,301

168,080

217,381

211,857

8,601

Current liabilities
Trade and non-trade payables
Others

162,415
162,415
-

131,933
131,933
-

69,120
69,120
-

57,295
57,295
-

32,882
32,882
-

33,010
33,010
-

1,218
1,218
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others assets

797,303
775,138
22,165
-

814,101
792,494
21,607
-

108,451
104,896
3,555
-

110,985
107,790
3,195
-

108,270
107,080
1,190
-

105,434
104,301
1,133
-

Total liabilities

959,718

946,034

177,571

168,280

141,152

138,444

Equity

484,626

462,232

76,229

73,413

1,444,344

1,408,266

217,381

211,857

CITIES

2012

2013

2012

269
30
239
-

122,471
72,431
18,056
29,380
2,604
-

109,480
57,015
22,551
27,862
2,052
-

1,570
1,570
-

1,570
1,570
-

924,506
839,289
3,474
81,743

908,036
830,518
3,592
73,926

8,974

2,084

1,839

1,046,977

1,017,516

65
65

845
845
-

580
580
-

58,350
58,350
-

40,983
40,983
-

7,688
7,671
17
-

8,047
8,032
15
-

2,325
2,325
-

2,325
2,325
-

570,569
553,166
17,403
-

587,310
570,046
17,264
-

8,906

8,112

3,170

2,905

628,919

628,293

(1,086)

(1,066)

418,058

389,223

2,084

1,839

1,046,977

1,017,516

Assets

Tota Assets
Liabilities and equity

Total liabilities and equity

(8,270)
169,301

(200)
168,080

Difference between totals and sums of components is due to rounding off.

107

(305)
8,601

862
8,974

REGION II - CAGAYAN VALLEY


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

CAGAYAN

ISABELA

NUEVA VIZCAYA

2012

2013

2012

2013

2012

405,287

372,039

46,328

45,368

73,270

66,849

2,339

2,467

994

743

282,356

256,612

401,637
3,650

369,082
2,957

46,082
246

45,253
115

73,270
-

66,843
6

2,339
-

2,467
-

994
-

743
-

278,952
3,404

253,776
2,836

367,916

329,971

53,092

49,220

67,133

60,226

2,907

1,778

1,013

1,028

243,771

217,719

149,526
193,845
24,537
8

132,470
176,201
21,205
95

20,125
18,716
14,251
-

18,605
17,756
12,764
95

31,346
28,878
6,909
-

28,299
27,079
4,848
-

1,306
1,064
537
-

1,040
738
-

386
436
191
-

406
191
431
-

96,363
144,751
2,649
8

84,120
130,437
3,162
-

37,371

42,068

(6,764)

(3,852)

6,137

6,623

689

(19)

(285)

38,585

38,893

37,371

42,068

(6,764)

(3,852)

6,137

6,623

689

(19)

38,585

38,893

37,371

42,068

(6,764)

(3,852)

6,137

6,623

689

(19)

38,585

38,893

108

(568)

(568)

(568)

2012

2013

CITIES

2013

Difference between totals and sums of components is due to rounding off.

2013

QUIRINO
2012

(285)

(285)

2013

2012

REGION II - CAGAYAN VALLEY


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CAGAYAN
2012

ISABELA

NUEVA VIZCAYA

2013

2012

2013

2012

QUIRINO

CITIES

2013

2012

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

86,595
30

83,477
3,118

13,168
30

13,168
-

51,183
-

48,065
3,118

22,244
-

22,244
-

Government equity, end of period

86,625

86,595

13,198

13,168

51,183

51,183

22,244

22,244

Donated capital, beginning of period


Additions (Deductions)

88,061
1,907

70,545
17,516

23,704
825

23,298
406

38,230
1,082

21,120
17,110

2,112
-

2,112
-

24,015
-

24,015
-

Donated capital, end of period

89,968

88,061

24,529

23,704

39,312

38,230

2,112

2,112

24,015

24,015

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

53,525
7

16,358
37,167

53,525
7

16,358
37,167

Reserved/Restricted capital, end of period

53,532

53,525

53,532

53,525

Retained earnings, beginning of period


Additions (Deductions)

234,051
20,450

220,688
13,363

(37,072)
(8,925)

(29,840)
(7,232)

(16,000)
1,734

(24,051)
8,051

(1,250)
(1,167)

(1,915)
665

(1,066)
(20)

(781)
(285)

289,439
28,828

277,275
12,164

Retained earnings, end of period

254,501

234,051

(45,997)

(37,072)

(14,266)

(16,000)

(2,417)

(1,250)

(1,086)

(1,066)

318,267

289,439

Total equity

484,626

462,232

(8,270)

(200)

76,229

73,413

(1,086)

(1,066)

418,058

389,223

Difference between totals and sums of components is due to rounding off.

109

(305)

862

REGION II - CAGAYAN VALLEY


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

CAGAYAN

ISABELA

NUEVA VIZCAYA

2012

2013

2012

2013

2012

428,464
346,568

395,648
348,316

48,471
37,973

45,577
35,307

72,800
49,431

67,999
48,945

2,189
2,092

2,206
1,532

911
751

574
533

304,093
256,321

279,292
261,999

Net cash provided by (used in) operating activities

81,896

47,332

10,498

10,270

23,369

19,054

97

674

160

41

47,772

17,293

Cash flows from investing activities


Cash inflows
Cash outflows

379
39,505

977
28,407

3,321

136
7,414

11,510

8,497

(39,126)

(27,430)

(3,321)

(7,278)

(11,510)

4,628
26,058

22,408

6,461

8,461

(21,430)

(22,408)

(6,461)

Net increase (decrease) in cash and cash equivalents

21,340

(2,506)

Cash and cash equivalents, beginning of period

87,744

90,250

109,084

87,744

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Cash and cash equivalents, end of period

2013

2012

2013

2012

74

21

19

379
24,653

841
12,403

(8,497)

(21)

(74)

(19)

(24,274)

(11,562)

14
6,541

7,135

360

360

4,614
12,696

6,452

(8,461)

(6,527)

(7,135)

(360)

(360)

(8,082)

(6,452)

(5,469)

5,332

3,422

(284)

240

160

22

15,416

19,036

24,505

11,281

7,859

382

142

30

57,015

57,736

19,752

19,036

16,613

11,281

98

382

190

30

72,431

57,015

716

Difference between totals and sums of components is due to rounding off.

110

2012

CITIES

2013

Cash flows from operating activities


Cash inflows
Cash outflows

2013

QUIRINO

(721)

PROVINCE OF CAGAYAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

APARRI
2012

2013

CLAVERIA

2012

2013

2012

GATTARAN
2013

GONZAGA

2012

2013

2012

LAL-LO
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

32,026
19,752
9,544
2,634
96
-

33,639
19,036
10,669
3,863
71
-

5,622
3,742
1,669
208
3
-

5,993
3,458
2,312
220
3
-

6,032
5,582
164
269
17
-

6,284
5,664
182
421
17
-

765
31
734
-

765
8
757
-

4,501
668
2,994
839
-

5,826
1,310
3,268
1,248
-

6,021
4,756
653
587
25
-

5,873
4,694
607
572
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

137,275
133,034
222
4,019

134,441
133,113
247
1,081

3,969
3,747
222
-

3,928
3,681
247
-

3,387
3,374
13

3,471
3,471
-

11,514
11,514
-

11,607
11,607
-

28,724
28,610
114

28,551
28,437
114

43,307
39,415
3,892

41,707
40,740
967

169,301

168,080

9,591

9,921

9,419

9,755

12,279

12,372

33,225

34,377

49,328

47,580

Current liabilities
Trade and non-trade payables
Others

69,120
69,120
-

57,295
57,295
-

51
51
-

915
915
-

1,495
1,495
-

1,954
1,954
-

19,861
19,861
-

17,187
17,187
-

18,227
18,227
-

16,296
16,296
-

27,132
27,132
-

18,015
18,015
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

108,451
104,896
3,555
-

110,985
107,790
3,195
-

842
56
786
-

851
116
735
-

1,719
1,184
535
-

2,348
1,839
509
-

5,557
5,442
115
-

5,557
5,442
115
-

18,377
18,136
241

19,632
19,423
209

39,578
39,565
13
-

40,331
40,321

177,571

168,280

893

1,766

3,214

4,302

25,418

22,744

36,604

35,928

66,710

58,346

8,698

8,155

6,205

5,453

(13,139)

(10,372)

(3,379)

(1,551)

(17,382)

(10,766)

9,591

9,921

9,419

9,755

12,279

12,372

33,225

34,377

49,328

47,580

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity

(8,270)
169,301

(200)
168,080

Difference between totals and sums of components is due to rounding off.

111

10
-

PROVINCE OF CAGAYAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PEABLANCA
2013

2012

SANCHEZ MIRA
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

6,748
3,146
2,926
676
-

5,900
2,028
3,198
674
-

2,337
1,827
404
55
51
-

2,998
1,874
345
728
51
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

12,538
12,538
-

13,297
13,297
-

33,836
33,836
-

31,880
31,880
-

19,286

19,197

36,173

34,878

Current liabilities
Trade and non-trade payables
Others

1,311
1,311
-

1,829
1,829
-

1,043
1,043
-

1,099
1,099
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

14,381
12,797
1,584
-

14,184
12,797
1,387
-

27,997
27,716
281
-

28,082
27,852
230
-

15,692

16,013

29,040

29,181

3,594

3,184

7,133

5,697

19,286

19,197

36,173

34,878

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

112

PROVINCE OF ISABELA
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CABAGAN
2012

CORDON

2013

2012

2013

GAMU

2012

2013

NAGUILIAN
2012

2013

RAMON

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

43,785
16,613
23,700
3,297
175
-

37,600
11,281
22,067
4,103
149
-

14,778
8,792
5,184
802
-

11,561
5,085
5,620
856
-

4,619
263
3,793
388
175
-

4,603
201
3,658
614
130
-

1,744
79
1,665
-

1,297
375
922
-

3,374
965
2,406
3
-

2,732
863
1,832
37
-

1,727
66
1,468
193
-

1,750
134
1,290
326
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

173,596
172,437
15
1,144

174,257
174,121
15
121

24,986
24,986
-

26,176
26,176
-

11,474
11,474
-

11,719
11,719
-

38,049
38,049
-

39,204
39,204
-

8,627
8,627
-

8,831
8,831
-

7,208
6,116
1,092

8,476
8,411
65

217,381

211,857

39,764

37,737

16,093

16,322

39,793

40,501

12,001

11,563

8,935

10,226

Current liabilities
Trade and non-trade payables
Others

32,882
32,882
-

33,010
33,010
-

921
921
-

10,311
10,311
-

15,275
15,275
-

14,931
14,931
-

406
406
-

92
92
-

13,976
13,976
-

5,834
5,834
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

108,270
107,080
1,190
-

105,434
104,301
1,133
-

9,350
8,338
1,012

910
910

9,404
9,404
-

9,404
9,404
-

23,442
23,442
-

23,442
23,442
-

1,675
1,675
-

1,852
1,852
-

27,849
27,731
118
-

31,002
30,884
118
-

141,152

138,444

10,271

11,221

24,679

24,335

23,848

23,534

1,675

1,852

41,825

36,836

76,229

73,413

29,493

26,516

(8,586)

(8,013)

15,945

16,967

10,326

9,711

(32,890)

(26,610)

217,381

211,857

39,764

37,737

16,093

16,322

39,793

40,501

12,001

11,563

8,935

10,226

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

113

PROVINCE OF ISABELA
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
REINA MERCEDES
2013

2012

ROXAS
2013

SAN MANUEL
2012

2013

TUMAUINI

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

2,062
559
1,144
359
-

1,775
146
1,227
383
19
-

8,207
2,716
4,464
1,027
-

6,438
1,503
3,863
1,072
-

4,128
1,380
2,551
197
-

3,379
479
2,760
140
-

3,146
1,793
1,025
328
-

4,065
2,495
895
675
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

25,317
25,298
19

25,450
25,427
23

24,417
24,402
15
-

25,043
25,028
15
-

14,827
14,794
33

15,004
14,971
33

18,691
18,691
-

14,354
14,354
-

27,379

27,225

32,624

31,481

18,955

18,383

21,837

18,419

85
85

92
92

181
181
-

419
419
-

443
443
-

179
179
-

1,595
1,595
-

1,152
1,152
-

Tota Assets
Liabilities and equity
Current liabilities
Trade and non-trade payables
Others

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

9,077
9,077
-

9,077
9,077
-

14,147
14,141
6
-

15,561
15,513
48
-

8,549
8,549
-

9,006
9,003
3
-

4,777
4,723
54
-

5,180
5,126
54
-

9,162

9,169

14,328

15,980

8,992

9,185

6,372

6,332

Equity

18,217

18,056

18,296

15,501

9,963

9,198

15,465

12,087

Total liabilities and equity

27,379

27,225

32,624

31,481

18,955

18,383

21,837

18,419

Total liabilities

Difference between totals and sums of components is due to rounding off.

114

PROVINCE OF NUEVA VIZCAYA


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

DIADI
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

1,026
98
731
21
176
-

1,118
382
493
67
176
-

1,026
98
731
21
176
-

1,118
382
493
67
176
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

7,575
7,575
-

7,856
7,856
-

7,575
7,575
-

7,856
7,856
-

8,601

8,974

8,601

8,974

Current liabilities
Trade and non-trade payables
Others

1,218
1,218
-

65
65

65
65

1,218
1,218
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

7,688
7,671
17
-

8,047
8,032
15
-

7,688
7,671
17
-

8,047
8,032
15
-

8,906

8,112

8,906

8,112

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity

(305)
8,601

862
8,974

(305)
8,601

862
8,974

Difference between totals and sums of components is due to rounding off.

115

PROVINCE OF QUIRINO
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AGLIPAY
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

514
190
324
-

269
30
239
-

514
190
324
-

269
30
239
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

1,570
1,570
-

1,570
1,570
-

1,570
1,570
-

1,570
1,570
-

2,084

1,839

2,084

1,839

Current liabilities
Trade and non-trade payables
Others

845
845
-

580
580
-

845
845
-

580
580
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

2,325
2,325
-

2,325
2,325
-

2,325
2,325
-

2,325
2,325
-

3,170

2,905

3,170

2,905

(1,086)

(1,066)

(1,086)

(1,066)

2,084

1,839

2,084

1,839

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

116

CITIES OF REGION II - CAGAYAN VALLEY


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

CAUAYAN

METRO TUGUEGARAO
2013

2012

SANTIAGO

2013

2012

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

122,471
72,431
18,056
29,380
2,604
-

109,480
57,015
22,551
27,862
2,052
-

20,550
15,068
1,420
4,062
-

18,988
11,489
1,738
5,761
-

64,034
27,694
14,746
19,071
2,523
-

63,366
24,490
18,800
18,113
1,963
-

37,887
29,669
1,890
6,247
81
-

27,126
21,036
2,013
3,988
89
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

924,506
839,289
3,474
81,743

908,036
830,518
3,592
73,926

64,829
64,829
-

59,659
59,659
-

251,959
168,837
1,832
81,290

230,470
155,052
1,944
73,474

607,718
605,623
1,642
453

617,907
615,807
1,648
452

1,046,977

1,017,516

85,379

78,647

315,993

293,836

645,605

645,033

Current liabilities
Trade and non-trade payables
Others

58,350
58,350
-

40,983
40,983
-

6,053
6,053
-

5,030
5,030
-

25,536
25,536
-

17,138
17,138
-

26,761
26,761
-

18,815
18,815
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

570,569
553,166
17,403
-

587,310
570,046
17,264
-

15,062
2,265
12,797
-

15,956
2,824
13,132
-

555,490
550,901
4,589
-

571,354
567,222
4,132
-

Total liabilities

628,919

628,293

6,070

5,030

40,598

33,094

582,251

590,169

Equity

418,058

389,223

79,309

73,617

275,395

260,742

63,354

54,864

1,046,977

1,017,516

85,379

78,647

315,993

293,836

645,605

645,033

Assets

Tota Assets
Liabilities and equity

Total liabilities and equity

17
17

Difference between totals and sums of components is due to rounding off.

117

PROVINCE OF CAGAYAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

APARRI
2012

2013

CLAVERIA

2012

2013

GATTARAN

2012

2013

GONZAGA

2012

2013

LAL-LO

2012

2013

2012

46,328

45,368

9,967

10,860

5,189

4,816

1,377

1,515

9,023

9,044

7,343

6,674

46,082
246

45,253
115

9,967
-

10,860
-

5,189
-

4,816
-

1,377
-

1,515
-

9,023
-

9,044
-

7,196
147

6,674
-

53,092

49,220

8,534

7,991

4,461

3,890

4,155

2,959

10,851

11,743

13,442

11,213

20,125
18,716
14,251
-

18,605
17,756
12,764
95

4,969
3,527
38
-

4,401
3,324
171
95

3,142
1,091
228
-

2,673
930
287
-

884
643
2,628
-

976
623
1,360
-

4,185
4,223
2,443

4,253
4,771
2,719

2,773
4,024
6,645
-

2,334
2,982
5,897
-

(6,764)

(3,852)

1,433

2,869

728

926

(2,778)

(1,444)

(1,828)

(2,699)

(6,099)

(4,539)

(6,764)

(3,852)

1,433

2,869

728

926

(2,778)

(1,444)

(1,828)

(2,699)

(6,099)

(4,539)

(6,764)

(3,852)

1,433

2,869

728

926

(2,778)

(1,444)

(1,828)

(2,699)

(6,099)

(4,539)

Difference between totals and sums of components is due to rounding off.

118

PROVINCE OF CAGAYAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PEABLANCA
2013

Income

SANCHEZ MIRA

2012

2013

2012

7,875

7,279

5,554

5,180

7,813
62

7,189
90

5,517
37

5,155
25

7,531

6,880

4,118

4,544

2,073
3,717
1,741
-

1,919
3,171
1,790
-

2,099
1,491
528
-

2,049
1,955
540
-

Net income (loss) before subsidy

344

399

1,436

636

Add: Subsidy

Net income (loss) before tax

344

399

Income tax expense

Net income (loss) after tax

344

399

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

1,436

1,436

636

636

Difference between totals and sums of components is due to rounding off.

119

PROVINCE OF ISABELA
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

CABAGAN
2012

CORDON

2013

2012

2013

GAMU

2012

2013

NAGUILIAN
2012

2013

RAMON

2012

2013

2012

73,270

66,849

14,548

12,915

4,071

4,613

5,908

4,871

4,468

4,100

4,201

4,116

73,270
-

66,843
6

14,548
-

12,915
-

4,071
-

4,613
-

5,908
-

4,871
-

4,468
-

4,100
-

4,201
-

4,110
6

67,133

60,226

12,068

11,887

4,891

4,815

6,110

5,014

3,853

3,504

7,255

4,416

31,346
28,878
6,909
-

28,299
27,079
4,848
-

6,092
5,583
393
-

5,660
5,714
513
-

2,149
2,179
563

2,106
2,119
590

2,133
3,877
100
-

1,608
3,212
194
-

2,255
1,435
163
-

1,962
1,364
178
-

2,021
2,637
2,597
-

1,589
2,741
86
-

6,137

6,623

2,480

1,028

615

596

6,137

6,623

2,480

1,028

615

596

6,137

6,623

2,480

1,028

615

596

(820)

(820)

Difference between totals and sums of components is due to rounding off.

120

(820)

(202)

(202)

(202)

(202)

(202)

(202)

(143)

(143)

(143)

(3,054)

(3,054)

(3,054)

(300)

(300)

(300)

PROVINCE OF ISABELA
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
REINA MERCEDES
2013

Income

2012

ROXAS

SAN MANUEL

2013

2012

2013

TUMAUINI

2012

2013

2012

5,262

5,093

13,813

12,237

7,092

6,715

13,907

12,189

5,262
-

5,093
-

13,813
-

12,237
-

7,092
-

6,715
-

13,907
-

12,189
-

5,088

4,796

11,018

10,644

6,298

6,155

10,552

8,995

2,529
2,559
-

2,457
2,339
-

5,880
3,479
1,659

5,465
3,386
1,793

3,253
2,090
955

2,959
2,218
978

5,034
5,039
479

4,493
3,986
516

Net income (loss) before subsidy

174

297

2,795

1,593

794

560

3,355

3,194

Add: Subsidy

Net income (loss) before tax

174

297

2,795

1,593

794

560

3,355

3,194

Income tax expense

Net income (loss) after tax

174

297

2,795

1,593

794

560

3,355

3,194

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Difference between totals and sums of components is due to rounding off.

121

PROVINCE OF NUEVA VIZCAYA


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

DIADI
2012

2013

2012

2,339

2,467

2,339

2,467

2,339
-

2,467
-

2,339
-

2,467
-

2,907

1,778

2,907

1,778

1,306
1,064
537
-

1,040
738
-

1,306
1,064
537
-

1,040
738
-

(568)

(568)

(568)

689

689

689

(568)

(568)

(568)

689

689

689

Difference between totals and sums of components is due to rounding off.

122

PROVINCE OF QUIRINO
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

AGLIPAY
2012

2013

2012

994

743

994

743

994
-

743
-

994
-

743
-

1,013

1,028

1,013

1,028

386
436
191
-

406
191
431
-

386
436
191
-

406
191
431
-

Net income (loss) before subsidy

(19)

(285)

(19)

(285)

Add: Subsidy

Net income (loss) before tax

(19)

Income tax expense

Net income (loss) after tax

(19)

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

(285)

(285)

(19)

(19)

(285)

(285)

Difference between totals and sums of components is due to rounding off.

123

CITIES OF REGION II - CAGAYAN VALLEY


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

CAUAYAN

METRO TUGUEGARAO

SANTIAGO

2013

2012

2013

2012

2013

2012

2013

2012

282,356

256,612

42,496

39,299

140,780

131,191

99,080

86,122

278,952
3,404

253,776
2,836

42,496
-

39,299
-

138,910
1,870

129,534
1,657

97,546
1,534

84,943
1,179

243,771

217,719

36,820

33,979

116,384

101,506

90,567

82,234

96,363
144,751
2,649
8

84,120
130,437
3,162
-

16,265
20,555
-

15,718
18,261
-

50,148
65,910
326
-

42,705
58,426
375
-

29,950
58,286
2,323
8

25,697
53,750
2,787
-

38,585

38,893

5,676

5,320

24,396

29,685

8,513

3,888

38,585

38,893

5,676

5,320

24,396

29,685

8,513

3,888

38,585

38,893

5,676

5,320

24,396

29,685

8,513

3,888

Difference between totals and sums of components is due to rounding off.

124

PROVINCE OF CAGAYAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

APARRI
2012

2013

CLAVERIA

2012

2013

GATTARAN

2012

2013

GONZAGA

2012

2013

LALLO

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

13,168
30

13,168
-

292
-

292
-

2,699
-

2,699
-

176
30

176
-

1,129
-

1,129
-

Government equity, end of period

13,198

13,168

292

292

2,699

2,699

206

176

1,129

1,129

Donated capital, beginning of period


Additions (Deductions)

23,704
825

23,298
406

1,490
-

1,490
-

3,828
-

3,828
-

15,874
825

15,468
406

Donated capital, end of period

24,529

23,704

1,490

1,490

3,828

3,828

16,699

15,874

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

(37,072)
(8,925)

(29,840)
(7,232)

6,373
543

5,052
1,321

2,754
752

1,815
939

(14,376)
(2,797)

(12,976)
(1,400)

(2,680)
(1,828)

442
(3,122)

(26,640)
(7,441)

(21,386)
(5,254)

Retained earnings, end of period

(45,997)

(37,072)

6,916

6,373

3,506

2,754

(17,173)

(14,376)

(4,508)

(2,680)

(34,081)

(26,640)

(8,270)

(200)

8,698

8,155

6,205

5,453

(13,139)

(10,372)

(3,379)

(1,551)

(17,382)

(10,766)

Total equity
Difference between totals and sums of components is due to rounding off.

125

PROVINCE OF CAGAYAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PEABLANCA
2013

SANCHEZ MIRA

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

6,470
-

6,470
-

2,402
-

2,402
-

Government equity, end of period

6,470

6,470

2,402

2,402

Donated capital, beginning of period


Additions (Deductions)

2,512
-

2,512
-

Donated capital, end of period

2,512

2,512

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

(5,798)
410

(5,446)
(352)

3,295
1,436

2,659
636

Retained earnings, end of period

(5,388)

(5,798)

4,731

3,295

3,594

3,184

7,133

5,697

Total equity
Difference between totals and sums of components is due to rounding off.

126

PROVINCE OF ISABELA
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CABAGAN
2012

CORDON

2013

2012

GAMU

NAGUILIAN

2013

2012

2013

2012

2013

RAMON

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

51,183
-

48,065
3,118

17,355
-

16,749
606

9,115
-

9,157
(42)

422
-

422
-

Government equity, end of period

51,183

51,183

17,355

17,355

9,115

9,115

422

422

Donated capital, beginning of period


Additions (Deductions)

38,230
1,082

21,120
17,110

500
-

500
-

17,110
1,082

17,110

2,882
-

2,882
-

Donated capital, end of period

39,312

38,230

500

500

18,192

17,110

2,882

2,882

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

(16,000)
1,734

(24,051)
8,051

9,161
2,977

6,440
2,721

(8,513)
(573)

(8,248)
(265)

(143)
(2,104)

(143)

596
615

596

(29,914)
(6,280)

(29,614)
(300)

Retained earnings, end of period

(14,266)

(16,000)

12,138

9,161

(9,086)

(8,513)

(2,247)

(143)

1,211

596

(36,194)

(29,914)

76,229

73,413

29,493

26,516

(8,586)

(8,013)

15,945

10,326

9,711

(32,890)

(26,610)

Total equity
Difference between totals and sums of components is due to rounding off.

127

16,967

PROVINCE OF ISABELA
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
REINA MERCEDES

ROXAS

SAN MANUEL
2012

2012

2013

Government equity, beginning of the period


Additions (Deductions)

12,747
-

12,747
-

10,392
-

7,849
2,543

545
-

545
-

607
-

596
11

Government equity, end of period

12,747

12,747

10,392

10,392

545

545

607

607

Donated capital, beginning of period


Additions (Deductions)

9,077
-

9,077
-

8,655
-

8,655
-

Donated capital, end of period

9,077

9,077

8,655

8,655

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

(3,768)
161

(3,740)
(28)

5,103
2,795

3,510
1,593

(2)
765

(557)
555

11,480
3,378

8,158
3,322

Retained earnings, end of period

(3,607)

(3,768)

7,898

5,103

763

(2)

14,858

11,480

Total equity

18,217

18,056

18,296

15,501

9,963

15,465

12,087

2013

TUMAUINI

2013

Difference between totals and sums of components is due to rounding off.

128

2012

2013

9,198

2012

PROVINCE OF NUEVA VIZCAYA


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

DIADI
2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

Government equity, end of period

Donated capital, beginning of period


Additions (Deductions)

2,112
-

2,112
-

2,112
-

2,112
-

Donated capital, end of period

2,112

2,112

2,112

2,112

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

(1,250)
(1,167)

(1,915)
665

(1,250)
(1,167)

(1,915)
665

Retained earnings, end of period

(2,417)

(1,250)

(2,417)

(1,250)

Total equity

(305)

862

(305)

862

Difference between totals and sums of components is due to rounding off.

129

PROVINCE OF QUIRINO
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AGLIPAY
2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

Government equity, end of period

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

(1,066)
(20)

(781)
(285)

(1,066)
(20)

(781)
(285)

Retained earnings, end of period

(1,086)

(1,066)

(1,086)

(1,066)

Total equity

(1,086)

(1,066)

(1,086)

(1,066)

Difference between totals and sums of components is due to rounding off.

130

CITIES OF REGION II - CAGAYAN VALLEY


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CAUAYAN
2012

METRO TUGUEGARAO

2013

2012

2013

2012

SANTIAGO
2013

2012

Government equity, beginning of the period


Additions (Deductions)

22,244
-

22,244
-

15,540
-

15,540
-

4,895
-

4,895
-

1,809
-

1,809
-

Government equity, end of period

22,244

22,244

15,540

15,540

4,895

4,895

1,809

1,809

Donated capital, beginning of period


Additions (Deductions)

24,015
-

24,015
-

5,008
-

5,008
-

16,963
-

16,963
-

2,044
-

2,044
-

Donated capital, end of period

24,015

24,015

5,008

5,008

16,963

16,963

2,044

2,044

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

53,525
7

16,358
37,167

53,525
7

16,358
37,167

Reserved/Restricted capital, end of period

53,532

53,525

53,532

53,525

Retained earnings, beginning of period


Additions (Deductions)

289,439
28,828

277,275
12,164

53,069
5,692

47,665
5,404

185,359
14,646

182,463
2,896

51,011
8,490

47,147
3,864

Retained earnings, end of period

318,267

289,439

58,761

53,069

200,005

185,359

59,501

51,011

Total equity

418,058

389,223

79,309

73,617

275,395

260,742

63,354

54,864

Difference between totals and sums of components is due to rounding off.

131

PROVINCE OF CAGAYAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

APARRI
2012

2013

CLAVERIA

2012

2013

GATTARAN

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

48,471
37,973

45,577
35,307

9,907
8,473

10,810
7,815

5,285
4,506

4,881
3,221

1,405
1,382

Net cash provided by (used in) operating activities

10,498

10,270

1,434

2,995

779

1,660

23

3,321

136
7,414

339

136
281

105

(3,321)

(7,278)

(339)

(145)

6,461

8,461

811

1,586

(6,461)

(8,461)

(811)

(5,469)

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

716

GONZAGA
2013

1,475
1,526

9,479
8,321

LALLO

2012

9,201
9,521

2013

2012

8,626
6,742

6,985
4,879

(51)

1,158

(320)

1,884

2,106

394

200

1,822

5,108

(105)

(394)

(200)

(1,822)

(5,108)

861

900

(1,586)

(861)

(900)

284

1,264

(82)

655

1,800

1,801

1,050

(6)

(1,800)

(1,801)

(1,050)

23

(451)

(642)

(2,321)

62

(4,052)

Cash and cash equivalents, beginning of period

19,036

24,505

3,458

2,194

5,664

5,009

459

1,310

3,631

4,694

8,746

Cash and cash equivalents, end of period

19,752

19,036

3,742

3,458

5,582

5,664

31

668

1,310

4,756

4,694

Difference between totals and sums of components is due to rounding off.

132

PROVINCE OF CAGAYAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PEABLANCA
2013

SANCHEZ MIRA

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

8,270
4,683

7,167
4,062

5,499
3,866

5,058
4,283

Net cash provided by (used in) operating activities

3,587

3,105

1,633

775

Cash flows from investing activities


Cash inflows
Cash outflows

69

641

1,091

685

Net cash provided by (used in) investing activities

(69)

(641)

(1,091)

(685)

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

2,400

2,401

589

717

(2,400)

(2,401)

(589)

(717)

(47)

(627)

Net increase (decrease) in cash and cash equivalents

1,118

63

Cash and cash equivalents, beginning of period

2,028

1,965

1,874

2,501

Cash and cash equivalents, end of period

3,146

2,028

1,827

1,874

Difference between totals and sums of components is due to rounding off.

133

PROVINCE OF ISABELA
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CABAGAN
2012

CORDON

2013

2012

2013

GAMU

2012

2013

NAGUILIAN
2012

2013

RAMON

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

72,800
49,431

67,999
48,945

14,647
9,378

13,251
11,243

3,943
3,785

4,166
3,893

5,544
1,917

4,261
2,013

3,992
3,890

3,892
3,196

4,033
3,137

3,932
3,157

Net cash provided by (used in) operating activities

23,369

19,054

5,269

2,008

158

273

3,627

2,248

102

696

896

775

Cash flows from investing activities


Cash inflows
Cash outflows

11,510

8,497

1,180

257

125

3,823

1,679

96

190

(11,510)

(8,497)

(1,180)

(257)

(96)

(125)

(3,823)

(1,679)

(3)

(190)

14
6,541

7,135

14
396

513

100

194

340

961

950

(6,527)

(7,135)

(382)

(513)

(100)

(194)

(340)

(961)

(950)

5,332

3,422

3,707

1,238

62

148

(296)

375

102

356

(68)

(365)

Cash and cash equivalents, beginning of period

11,281

7,859

5,085

3,847

201

53

375

863

507

134

499

Cash and cash equivalents, end of period

16,613

11,281

8,792

5,085

263

201

79

375

965

863

66

134

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Difference between totals and sums of components is due to rounding off.

134

PROVINCE OF ISABELA
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
REINA MERCEDES
2013

Cash flows from operating activities


Cash inflows
Cash outflows

5,385
4,972

2012

5,069
5,132

ROXAS

SAN MANUEL

2013

2012

2013

13,475
8,833

14,677
8,737

7,457
4,937

4,642

5,940

TUMAUINI

2012

2013

2012

6,546
4,563

14,324
8,582

12,205
7,011

2,520

1,983

5,742

5,194

Net cash provided by (used in) operating activities

413

(63)

Cash flows from investing activities


Cash inflows
Cash outflows

398

2,270

449

669

5,561

3,307

Net cash provided by (used in) investing activities

(398)

(2,270)

(449)

(669)

(5,561)

(3,307)

Cash flows from financing activities


Cash inflows
Cash outflows

3,031

3,084

1,170

1,172

883

882

Net cash provided by (used in) financing activities

(3,031)

(3,084)

(1,170)

(1,172)

(883)

(882)

Net increase (decrease) in cash and cash equivalents

413

(63)

1,213

586

901

142

Cash and cash equivalents, beginning of period

146

209

1,503

917

479

337

2,495

1,490

Cash and cash equivalents, end of period

559

146

2,716

1,503

1,380

479

1,793

2,495

Difference between totals and sums of components is due to rounding off.

135

(702)

1,005

PROVINCE OF NUEVA VIZCAYA


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

DIADI
2012

2013

2012

2,189
2,092

2,206
1,532

2,189
2,092

2,206
1,532

97

674

97

674

Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows

21

74

21

74

Net cash provided by (used in) investing activities

(21)

(74)

(21)

(74)

Cash flows from financing activities


Cash inflows
Cash outflows

360

360

360

360

Net cash provided by (used in) financing activities

(360)

(360)

(360)

(360)

Net increase (decrease) in cash and cash equivalents

(284)

240

(284)

240

382

142

382

142

98

382

98

382

Cash and cash equivalents, beginning of period

Cash and cash equivalents, end of period

Difference between totals and sums of components is due to rounding off.

136

PROVINCE OF QUIRINO
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AGLIPAY
2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

911
751

574
533

911
751

574
533

Net cash provided by (used in) operating activities

160

41

160

41

Cash flows from investing activities


Cash inflows
Cash outflows

19

Net cash provided by (used in) investing activities

(19)

(19)

Cash flows from financing activities


Cash inflows
Cash outflows

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

160

22

160

22

30

30

190

30

190

30

Cash and cash equivalents, beginning of period

Cash and cash equivalents, end of period

19

Difference between totals and sums of components is due to rounding off.

137

CITIES OF REGION II - CAGAYAN VALLEY


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

CAUAYAN

METRO TUGUEGARAO

SANTIAGO

2013

2012

2013

2012

2013

2012

304,093
256,321

279,292
261,999

52,104
45,158

46,744
38,163

149,821
135,820

138,327
154,979

102,168
75,343

94,221
68,857

Net cash provided by (used in) operating activities

47,772

17,293

6,946

8,581

14,001

(16,652)

26,825

25,364

Cash flows from investing activities


Cash inflows
Cash outflows

379
24,653

841
12,403

3,367

2,361

323
14,906

366
6,250

56
6,380

475
3,792

(24,274)

(11,562)

(3,367)

(2,361)

(14,583)

(5,884)

(6,324)

(3,317)

Cash flows from financing activities


Cash inflows
Cash outflows

4,614
12,696

6,452

4,614
828

828

11,868

5,624

Net cash provided by (used in) financing activities

(8,082)

(6,452)

3,786

(828)

(11,868)

(5,624)

Net increase (decrease) in cash and cash equivalents

15,416

3,579

6,220

3,204

(23,364)

8,633

16,423

Cash and cash equivalents, beginning of period

57,015

57,736

11,489

5,269

24,490

47,854

21,036

4,613

Cash and cash equivalents, end of period

72,431

57,015

15,068

11,489

27,694

24,490

29,669

21,036

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

(721)

Difference between totals and sums of components is due to rounding off.

138

2013

2012

REGION

Central Luzon Region

ZAMBALES
Cabangan
Candelaria
Castillejos
Iba
Masinioc
Palauig
San Antonio
San Felipe
San Marcelino
San Narciso
Santa Cruz
Subic

TARLAC
Camiling
Conception
Gerona
Mayantoc
Moncada
Paniqui
Ramos
Santa Ignacia

NUEVA ECIJA
Bongabon
Cabiao
Cuyapo
General Tinio
Guimba
Jaen
Penaranda
San Antonio
Santa Rosa
Talavera
Talugtog

AURORA
Baler
Dilasag
Dipaculao

CITIES
Angeles
Balanga
Cabanatuan
Gapan
San Fernando
Meycauayan
Munoz
Palayan
San Jose
San Jose Del Monte
Tarlac

BATAAN
Bagac
Dinalupihan
Hermosa
Limay
Mariveles
Morong
Orani
Orion

PAMPANGA
Bacoor
Candaba
Floridablanca
Guagua
Lubao
Mabalacat
Macabebe
Masantol
Porac
Santa Rita
Sasmuan

BULACAN
Angat
Balagtas
Baliuag
Bocaue
Bulacan
Bustos
Calumpit
Hagonoy
Marilao
Norzagara
Obando
Pandi
Plaridel
San Ildefonso
San Miguel
San Rafael
Santa Maria

REGION III - CENTRAL LUZON


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AURORA
2012

2013

BATAAN

2012

2013

BULACAN

NUEVA ECIJA

PAMPANGA

2012

2013

2012

2013

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

1,875,047
1,024,937
3,808
588,349
187,472
40,015
30,466

1,588,804
829,836
2,508
506,716
186,496
37,313
25,936

3,645
1,542
1,904
199
-

5,953
4,024
1,882
47
-

100,256
70,376
17,464
11,406
703
307

74,987
47,274
15,937
11,609
111
56

372,473
196,217
3,367
90,233
53,149
15,993
13,514

303,633
143,252
2,074
78,683
53,613
14,560
11,451

78,014
41,074
439
25,413
10,265
531
292

64,970
31,975
432
21,693
10,049
535
286

124,014
62,324
46,933
12,475
481
1,801

105,374
49,065
40,868
12,496
1,008
1,937

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

8,049,755
321
187,044
7,805,132
769
56,489

7,681,723
977
161,928
7,464,781
1,057
52,980

21,011
20,995
16

19,131
19,131
-

351,795
3,694
346,309
1,792

341,382
1,329
339,332
721

1,791,856
49,488
1,727,123
15,245

1,775,785
44,243
1,715,781
15,761

521,917
3,189
512,142
6,586

479,265
4,203
473,616
1,446

726,147
12,280
704,507
9,360

697,607
14,932
673,046
9,629

9,924,802

9,270,527

24,656

25,084

452,051

416,369

2,164,329

2,079,418

599,931

544,235

850,161

802,981

Current liabilities
Trade and non-trade payables
Others

827,370
737,172
90,198

794,826
711,223
83,603

26,975
24,546
2,429

9,419
8,664
755

27,119
25,955
1,164

21,046
19,528
1,518

194,038
170,157
23,881

172,267
153,036
19,231

44,728
41,040
3,688

100,834
100,573
261

88,777
79,209
9,568

86,783
78,996
7,787

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

3,466,499
192
22,393
3,238,684
7,681
80,113
117,436

3,390,495
520
23,183
3,092,867
3,347
139,771
130,807

13,056
3,527
9,529

30,698
22,575
8,123

118,845
74,381
25
44,439

137,956
86,533
24
51,400

756,250
192
22,393
705,073
3,497
22,999
2,096

690,136
520
23,183
584,056
2,783
75,694
3,900

252,344
240,312
1,085
10,947

181,544
151,814
470
29,260

216,819
179,751
11,745
25,323

223,323
176,831
19,249
27,243

Total liabilities

4,293,869

4,185,321

40,031

40,117

145,964

159,003

950,288

862,403

297,072

282,378

305,596

310,106

Equity

5,630,933

5,085,206

(15,375)

(15,033)

306,087

257,367

1,214,041

1,217,015

302,859

261,857

544,565

492,875

Total liabilities and equity

9,924,802

9,270,527

24,656

25,084

452,051

416,369

2,164,329

2,079,418

599,931

544,235

850,161

802,981

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

141

REGION III - CENTRAL LUZON


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TARLAC
2013

ZAMBALES

2012

2013

2012

CITIES
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

106,868
67,720
2
28,692
9,630
85
739

89,123
55,197
2
24,588
8,438
153
745

73,909
45,821
17,491
10,358
161
78

67,697
40,018
16,840
10,118
693
28

1,015,868
539,863
360,219
79,990
22,061
13,735

877,067
459,031
306,225
80,125
20,253
11,433

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

454,252
10,826
440,858
769
1,799

386,709
6,227
378,045
612
1,825

291,786
3,876
285,667
2,243

277,987
4,627
270,625
2,735

3,890,991
321
103,691
3,767,531
19,448

3,703,857
977
86,367
3,595,205
445
20,863

561,120

475,832

365,695

345,684

4,906,859

4,580,924

Current liabilities
Trade and non-trade payables
Others

26,539
25,875
664

16,832
16,191
641

26,476
24,822
1,654

25,202
23,669
1,533

392,718
345,568
47,150

362,443
310,566
51,877

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

213,204
197,196
4,088
11,920

174,840
164,951
388
9,501

121,810
114,622
96
7,092
-

113,547
106,116
176
7,254
-

1,774,171
1,723,822
37,167
13,182

1,838,451
1,799,991
37,080
1,380

Total liabilities

239,743

191,672

148,286

138,749

2,166,889

2,200,894

Equity

321,377

284,160

217,409

206,935

2,739,970

2,380,030

Total liabilities and equity

561,120

475,832

365,695

345,684

4,906,859

4,580,924

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

142

REGION III - CENTRAL LUZON


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

AURORA
2012

2013

BATAAN

2012

2013

BULACAN

2012

NUEVA ECIJA

2013

2012

2013

PAMPANGA

2012

2013

2012

4,765,563

4,374,971

3,116

2,951

255,761

234,488

1,127,456

1,049,369

262,512

235,202

342,112

311,159

4,718,934
691
45,938

4,328,585
973
45,413

2,984
132

2,738
22
191

255,050
711

232,482
15
1,991

1,115,862
518
11,076

1,039,646
933
8,790

259,637
2,875

230,426
7
4,769

339,030
3,082

307,254
3,905

4,126,685

3,951,582

3,458

3,062

206,148

200,815

1,025,955

972,360

218,858

189,174

301,890

280,242

1,387,591
2,435,054
304,040
-

1,327,268
2,326,853
297,461
-

1,680
1,778
-

1,743
1,314
5
-

96,336
100,023
9,789
-

95,227
94,848
10,740
-

325,386
638,151
62,418
-

302,290
610,165
59,905
-

89,968
108,058
20,832
-

77,927
96,554
14,692
-

120,143
162,693
19,054
-

112,505
156,244
11,493
-

638,878

423,389

49,613

33,673

101,501

77,009

43,654

46,029

40,222

30,918

49,613

33,673

77,009

43,654

46,029

40,222

30,918

49,613

33,673

77,009

43,654

46,029

40,222

30,918

638,878

638,878

423,389

423,389

(342)

(342)

(342)

(110)

(110)

(110)

Difference between totals and sums of components is due to rounding off.

143

101,501

101,501

REGION III - CENTRAL LUZON


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TARLAC
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ZAMBALES

2012

2013

CITIES

2012

2013

2012

231,007

214,024

129,039

120,688

2,414,560

2,207,089

230,671
336

212,798
(4)
1,230

125,907
3,132

119,604
1,084

2,389,793
173
24,594

2,183,636
23,453

194,295

185,847

120,258

115,026

2,055,823

2,005,057

61,764
119,896
12,635
-

57,827
116,581
11,439
-

54,865
57,097
8,296
-

51,411
55,626
7,988
-

637,449
1,247,358
171,016
-

628,337
1,195,521
181,199
-

36,712

28,177

8,781

5,662

358,737

202,032

36,712

28,177

8,781

5,662

36,712

28,177

8,781

5,662

358,737

358,737

Difference between totals and sums of components is due to rounding off.

144

202,032

202,032

REGION III - CENTRAL LUZON


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

AURORA

2013

2012

2013

Government equity, beginning of the period


Additions (Deductions)

662,654
25,998

659,339
3,316

101
-

Government equity, end of period

688,652

662,654

Donated capital, beginning of period


Additions (Deductions)

212,777
20,467

Donated capital, end of period

233,244

BATAAN

2012

BULACAN
2013

NUEVA ECIJA

2012

2013

PAMPANGA

2013

2012

2012

2013

2012

101
-

24,292
6,258

26,530
(2,238)

71,979
-

71,447
532

4,761
-

4,761
-

164,077
19,740

164,034
43

101

101

30,550

24,292

71,979

71,979

4,761

4,761

183,817

164,077

182,502
30,275

152
-

152
-

2,659
-

2,659

60,199
(346)

48,979
11,220

10,204
-

10,704
(500)

1,364
1,267

1,112
252

212,777

152

152

2,659

2,659

59,853

60,199

10,204

10,204

2,631

1,364

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

38,794
5,323

38,057
737

287
-

287
-

30,711
4,942

30,711
-

Reserved/Restricted capital, end of period

44,117

38,794

287

287

35,653

30,711

Retained earnings, beginning of period


Additions (Deductions)

4,170,980
493,939

3,782,457
388,523

(15,573)
(342)

(15,463)
(110)

230,416
42,462

195,124
35,292

1,054,126
(7,570)

Retained earnings, end of period

4,664,919

4,170,980

(15,915)

(15,573)

272,878

230,416

Total equity

5,630,933

5,085,206

(15,375)

(15,033)

306,087

257,367

Difference between totals and sums of components is due to rounding off.

145

987,614
66,512

246,892
41,002

207,599
39,293

327,434
30,683

300,556
26,878

1,046,556

1,054,126

287,894

246,892

358,117

327,434

1,214,041

1,217,015

302,859

261,857

544,565

492,875

REGION III - CENTRAL LUZON


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TARLAC

ZAMBALES

CITIES

2013

2012

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

36,955
-

35,705
1,250

28,062
-

28,047
16

332,427
-

328,714
3,713

Government equity, end of period

36,955

36,955

28,062

28,062

332,427

332,427

Donated capital, beginning of period


Additions (Deductions)

23,049
28

21,490
1,559

124
2,500

124
-

115,026
17,018

99,941
15,085

Donated capital, end of period

23,077

23,049

2,624

124

132,044

115,026

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

7,059
-

7,059
-

737
381

737

Reserved/Restricted capital, end of period

7,059

7,059

1,118

737

Retained earnings, beginning of period


Additions (Deductions)

217,097
37,189

189,691
27,406

178,748
7,974

167,730
11,018

1,931,840
342,541

1,749,606
182,234

Retained earnings, end of period

254,286

217,097

186,722

178,748

2,274,381

1,931,840

Total equity

321,377

284,160

217,409

206,935

2,739,970

2,380,030

Difference between totals and sums of components is due to rounding off.

146

REGION III - CENTRAL LUZON


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

AURORA

2013

2012

2013

Cash flows from operating activities


Cash inflows
Cash outflows

4,906,272
3,804,349

4,529,890
3,698,783

Net cash provided by (used in) operating activities

1,101,923

831,107

61,658
661,192

37,886
497,111

2,178

(599,534)

(459,225)

217,431
524,717

2012

2012

NUEVA ECIJA

2013

2012

2013

2012

PAMPANGA
2013

2012

241,135
206,239

1,185,178
1,021,459

1,095,509
961,018

269,615
199,811

245,669
184,809

374,526
302,225

327,700
265,657

58,901

34,896

163,719

134,491

69,804

60,860

72,301

62,043

1,004
2,382

63
13,433

108
22,604

28,934
149,686

4,155
120,124

1,000
47,100

7
36,382

38,530

43,419

(2,178)

(1,378)

(13,370)

(22,496)

(120,752)

(115,969)

(46,100)

(36,375)

(38,530)

(43,419)

202,746
436,819

1,415
-

22,428

15,422
14,943

98,402
88,404

67,967
71,367

11,505
26,110

4,566
21,465

32
20,544

5,045
14,747

(307,286)

(234,073)

1,415

(22,428)

479

9,998

(3,400)

(14,605)

(16,899)

(20,512)

(9,702)

Net increase (decrease) in cash and cash equivalents

195,103

137,810

(2,482)

23,103

12,879

52,965

15,122

9,099

7,586

13,259

8,922

Cash and cash equivalents, beginning of period

829,835

692,026

4,024

4,277

47,274

34,395

143,252

128,130

31,975

24,389

49,065

40,143

1,024,938

829,835

1,542

4,024

70,377

47,274

196,217

143,252

41,074

31,975

62,324

49,065

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

cash and cash equivalents, end of period

(304)

2,260
2,550

2013

BULACAN

260,731
201,830

Cash flows from investing activities


Cash inflows
Cash outflows

3,189
3,493

BATAAN

(290)

(253)

Difference between totals and sums of components is due to rounding off.

147

REGION III - CENTRAL LUZON


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TARLAC
2013

Cash flows from operating activities


Cash inflows
Cash outflows

ZAMBALES

2012

2013

CITIES

2012

2013

2012

234,772
171,210

218,697
166,117

132,478
107,882

125,721
106,259

2,445,783
1,796,439

2,273,199
1,806,134

Net cash provided by (used in) operating activities

63,562

52,580

24,596

19,462

649,344

467,065

Cash flows from investing activities


Cash inflows
Cash outflows

1,413
22,261

1,038
26,871

2,500
12,363

114
12,927

27,748
375,641

31,460
232,402

(20,848)

(25,833)

(9,863)

(12,813)

(347,893)

(200,942)

39,648
69,839

22,114
17,319

3,341
12,270

7,723
12,147

64,503
285,122

78,494
284,831

(30,191)

4,795

(8,929)

(4,424)

(220,619)

(206,337)

Net increase (decrease) in cash and cash equivalents

12,523

31,542

5,804

2,225

80,832

59,786

Cash and cash equivalents, beginning of period

55,197

23,655

40,017

37,792

459,031

399,245

cash and cash equivalents, end of period

67,720

55,197

45,821

40,017

539,863

459,031

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Difference between totals and sums of components is due to rounding off.

148

PROVINCE OF AURORA
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BALER
2012

2013

DIPACULAO
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

3,645
1,542
1,904
199
-

5,953
4,024
1,882
47
-

1,894
1,159
539
196
-

3,009
2,517
492
-

1,751
383
1,365
3
-

2,944
1,507
1,390
47
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

21,011
20,995
16

19,131
19,131
-

10,983
10,967
16

10,074
10,074
-

10,028
10,028
-

9,057
9,057
-

24,656

25,084

12,877

13,083

11,779

12,001

Current liabilities
Trade and non-trade payables
Others

26,975
24,546
2,429

9,419
8,664
755

19,691
17,922
1,769

753
753
-

7,284
6,624
660

8,666
7,911
755

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

13,056
3,527
9,529

30,698
22,575
8,123

19,056
19,048
8

13,056
3,527
9,529

11,642
3,527
8,115

40,031

40,117

19,691

19,809

20,340

20,308

(15,375)

(15,033)

(6,814)

(6,726)

(8,561)

(8,307)

24,656

25,084

12,877

13,083

11,779

12,001

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

149

PROVINCE OF BATAAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BAGAC
2012

2013

DINALUPIHAN
2012

HERMOSA

2013

2012

2013

LIMAY

2012

2013

MARIVELES
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

100,256
70,376
17,464
11,406
703
307

74,987
47,274
15,937
11,609
111
56

1,390
880
485
19
6

1,185
791
380
8
6

24,024
14,467
6,370
3,187
-

16,926
7,654
5,669
3,603

13,403
10,322
1,764
1,303
14

9,756
6,635
1,856
1,251
14

14,096
8,953
2,897
1,375
586
285

8,198
3,511
2,413
2,240
34

26,259
21,657
1,612
2,895
93
2

21,872
17,772
1,464
2,547
87
2

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

351,795
3,694
346,309
1,792

341,382
1,329
339,332
721

8,262
7,920
342

8,217
8,217
-

107,604
1,399
105,003
1,202

104,911

32,467
578
31,889
-

33,127
308
32,819
-

38,692
694
37,750
248

37,951
37,230
721

72,954
1,023
71,931
-

71,699
1,021
70,678
-

452,051

416,369

9,652

9,402

131,628

121,837

45,870

42,883

52,788

46,149

99,213

93,571

Current liabilities
Trade and non-trade payables
Others

27,119
25,955
1,164

21,046
19,528
1,518

2,763
2,763
-

496
496
-

4,421
4,392
29

5,035
4,361
674

1,151
498
653

665
665
-

2,879
2,879
-

2,171
2,171
-

6,298
6,268
30

6,086
6,066
20

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

118,845
74,381
25
44,439

137,956
86,533
24
51,400

5,565
5,565
-

6,040
6,040
-

43,031
1
43,030

49,991
49,991

22,894
22,894
-

23,752
23,752
-

20,314
20,314
-

21,562
21,562
-

8,000
8,000
-

Total liabilities

145,964

159,003

8,328

6,536

47,452

55,026

24,045

24,417

23,193

23,733

6,298

14,086

Equity

306,087

257,367

1,324

2,866

84,176

66,811

21,825

18,466

29,595

22,416

92,915

79,485

Total liabilities and equity

452,051

416,369

9,652

9,402

131,628

121,837

45,870

42,883

52,788

46,149

99,213

93,571

Tota Assets

104,911
-

Liabilities and equity

Difference between totals and sums of components is due to rounding off.

150

PROVINCE OF BATAAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MORONG
2013

ORANI

2012

2013

ORION
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

2,048
658
1,203
187
-

3,605
2,323
1,138
144
-

5,220
2,252
1,720
1,248
-

4,542
1,928
1,771
843
-

13,816
11,187
1,413
1,192
24
-

8,903
6,660
1,246
973
24
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

10,196
10,196
-

9,832
9,832
-

75,884
75,884
-

69,749
69,749
-

5,736
5,736
-

5,896
5,896
-

12,244

13,437

81,104

74,291

19,552

14,799

Current liabilities
Trade and non-trade payables
Others

2,337
1,885
452

2,072
1,248
824

3,306
3,306
-

2,201
2,201
-

3,964
3,964
-

2,320
2,320
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

12,971
12,947
24
-

13,782
13,758
24
-

10,071
10,071
-

10,428
10,428
-

3,999
2,590
1,409

4,401
2,993
1,409

Total liabilities

15,308

15,854

13,377

12,629

7,963

6,722

Equity

(3,064)

(2,417)

67,727

61,662

11,589

8,078

Total liabilities and equity

12,244

13,437

81,104

74,291

19,552

14,799

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

151

PROVINCE OF BULACAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ANGAT

BALAGTAS

2013

2012

2013

2012

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

372,473
196,217
3,367
90,233
53,149
15,993
13,514

303,633
143,252
2,074
78,683
53,613
14,560
11,451

13,257
8,556
2,592
1,547
562

9,896
4,789
2,509
2,036
562

9,606
5,021
3,400
626
39
520

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

1,791,856
49,488
1,727,123
15,245

1,775,785
44,243
1,715,781
15,761

52,426
3,538
48,857
31

50,926
3,254
47,641
31

2,164,329

2,079,418

65,683

Current liabilities
Trade and non-trade payables
Others

194,038
170,157
23,881

172,267
153,036
19,231

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

756,250
192
22,393
705,073
3,497
22,999
2,096

2012

BALIUAG

BOCAUE

BULAKAN

2013

2012

2013

2012

2013

2012

4,835
658
2,857
761
39
520

31,691
8,199
16,311
6,637
544
-

29,979
8,546
14,039
6,850
544
-

25,718
13,556
3,367
5,571
1,732
1,492
-

23,831
13,352
1,895
5,101
1,800
1,683
-

10,755
4,540
3,116
2,575
5
519

10,640
4,695
2,960
2,661
14
310

145,173
3,463
141,710
-

144,065
4,364
139,701
-

263,673

227,265

3,613
258,939
1,121

3,568
222,576
1,121

92,761
92,761
-

88,645
88,645
-

77,023
15,492
61,531
-

77,297
14,563
62,734
-

60,822

154,779

148,900

295,364

257,244

118,479

112,476

87,778

87,937

7,102
3,531
3,571

6,686
3,279
3,407

4,000
2,564
1,436

2,934
1,998
936

5,135
5,135
-

3,859
3,859
-

18,226
17,689
537

18,930
18,071
859

10,099
9,297
802

11,585
10,783
802

690,136
520
23,183
584,056
2,783
75,694
3,900

17,899
17,899
-

20,299
19,635
664
-

124,527
124,527
-

124,899
124,899
-

116,825
112,413
3,497
915
-

91,449
31,326
2,783
57,340
-

27,813
26,776
1,037
-

28,245
27,228
1,017
-

743
743

2,212
2,212

950,288

862,403

25,001

26,985

128,527

127,833

121,960

95,308

46,039

47,175

10,842

13,797

Equity

1,214,041

1,217,015

40,682

33,837

26,252

21,067

173,404

161,936

72,440

65,301

76,936

74,140

Total liabilities and equity

2,164,329

2,079,418

65,683

60,822

154,779

148,900

295,364

257,244

118,479

112,476

87,778

87,937

Assets

Tota Assets
Liabilities and equity

Total liabilities

Difference between totals and sums of components is due to rounding off.

152

PROVINCE OF BULACAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
BUSTOS

CALUMPIT

HAGONOY

MARILAO

NORZAGARAY
2012

OBANDO

2013

2012

2013

2012

2013

2012

2013

2012

2013

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

22,783
16,365
3,756
1,460
3
1,199

16,865
10,761
3,421
1,220
3
1,460

44,862
21,364
13,100
6,910
3,488
-

31,432
7,073
11,660
8,736
3,963
-

21,829
10,949
8,379
974
110
1,417

12,529
2,115
8,453
1,160
801

22,100
6,400
11,500
1,400
800
2,000

17,700
2,100
10,200
2,600
1,000
1,800

10,474
1,094
5,180
3,569
631

9,697
1,500
3,947
3,622
628

8,968
5,041
2,577
1,350
-

8,719
4,748
179
1,978
1,814
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

24,287
711
21,441
2,135

23,314
711
20,949
1,654

134,102
6
129,564
4,532

135,271
6
134,125
1,140

83,173
212
82,507

85,918
201
85,263

454

454

208,900
2,500
206,100
300

217,300
2,400
207,500
7,400

124,846
1,198
122,603
1,045

126,585
595
124,945
1,045

25,468
180
25,288
-

115,940
115,940
-

47,070

40,179

178,964

166,703

105,002

98,447

231,000

235,000

135,320

136,282

34,436

124,659

Current liabilities
Trade and non-trade payables
Others

3,375
1,512
1,863

1,655
1,655
-

8,581
4,962
3,619

3,601
3,458
143

13,829
13,803
26

15,313
10,908
4,405

32,200
31,900
300

35,000
34,900
100

6,569
4,391
2,178

7,211
3,558
3,653

31,119
31,119
-

18,602
18,602
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

1,360
7
1,353

1,691
3
1,688

34,986
30,906
4,080
-

35,529
35,497
32
-

54

59,500
59,500
-

44,546
44,486
60
-

47,870
47,810
60
-

100,223

100,402

84,700
15,523
-

84,879
15,523
-

4,735

3,346

43,567

119,004

Equity

42,335

36,833

Total liabilities and equity

47,070

40,179

Assets

Tota Assets
Liabilities and equity

Total liabilities

55

66,000
66,000
-

39,130

13,884

15,367

98,200

94,500

51,115

55,081

131,342

135,397

127,573

91,118

83,080

132,800

140,500

84,205

81,201

(96,906)

178,964

166,703

105,002

98,447

231,000

235,000

135,320

136,282

34,436

55

Difference between totals and sums of components is due to rounding off.

153

54

5,655
124,659

PROVINCE OF BULACAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PANDI
2013

PLARIDEL
2012

SAN ILDEFONSO

SAN MIGUEL

SAN RAFAEL

2013

2012

2013

2012

2013

2012

2013

2012

SANTA MARIA
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

2,432
1,103
956
373
-

1,827
648
770
402
7
-

37,795
28,107
1,699
1,655
2,305
4,029

43,694
34,595
1,394
1,486
1,754
4,465

17,343
10,493
3,723
2,577
27
523

23,225
17,593
3,125
2,507
-

13,668
9,290
2,005
2,373
-

13,340
10,594
1,620
1,126
-

10,187
5,668
2,848
656
133
882

8,544
5,026
2,344
528
116
530

69,005
40,471
3,520
16,735
7,047
1,232

36,880
14,459
2,305
14,304
5,437
375

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

27,936
27,936
-

27,084
27,084
-

99,510
9,031
90,056
423

83,942
8,939
74,964
39

52,144
52,068
76

41,755
41,679
76

79,726
6,038
71,107
2,581

70,511
5,038
63,252
2,221

64,398
63,778
620

61,674
61,186
488

236,310
3,506
230,877
1,927

198,293
604
197,597
92

30,368

28,911

137,305

127,636

69,487

64,980

93,394

83,851

74,585

70,218

305,315

235,173

Current liabilities
Trade and non-trade payables
Others

4,658
4,658
-

4,290
4,290
-

16,526
15,550
976

6,205
5,269
936

1,122
853
269

1,938
1,443
495

4,247
3,466
781

2,491
1,857
634

4,328
4,153
175

4,649
2,345
2,304

22,922
15,574
7,348

27,318
26,761
557

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

22,393
22,393
-

23,183
23,183
-

92

255
255
-

12,645
12,506
139
-

13,496
13,423
73
-

17,890

18,376

25,234

27,621

17,890
-

18,376
-

25,132
102
-

27,496
125
-

143,019
192
141,838
989
-

95,055
520
93,987
548
-

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity

92
-

27,051

27,473

16,618

6,460

13,767

15,434

22,137

20,867

29,562

32,270

165,941

122,373

3,317

1,438

120,687

121,176

55,720

49,546

71,257

62,984

45,023

37,948

139,374

112,800

30,368

28,911

137,305

127,636

69,487

64,980

93,394

83,851

74,585

70,218

305,315

235,173

Difference between totals and sums of components is due to rounding off.

154

PROVINCE OF NUEVA ECIJA


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BONGABON
2012

2013

CABIAO

2012

2013

GEN. NATIVIDAD

2012

2013

2012

GEN. TINIO
2013

2012

GUIMBA
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

78,014
41,074
439
25,413
10,265
531
292

64,970
31,975
432
21,693
10,049
535
286

3,170
1,843
802
320
200
5

3,480
1,794
771
649
261
5

5,681
911
2,939
1,757
74
-

4,514
718
2,552
1,206
38
-

1,194
307
419
312
156

1,019
154
413
302
150

8,177
6,975
785
388
29

5,343
4,310
663
341
29

9,343
1,182
7,375
684
102

7,750
2,029
5,359
260
102

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

521,917
3,189
512,142
6,586

479,265
4,203
473,616
1,446

27,179
26,876
303

27,734
27,520
214

37,919
1,545
36,374
-

36,707
1,595
35,112
-

13,828
13,628
200

15,034
14,834
200

12,749
61
12,631
57

13,218
61
13,100
57

86,024
85,814
210

80,872
80,662
210

599,931

544,235

30,349

31,214

43,600

41,221

15,022

16,053

20,926

18,561

95,367

88,622

Current liabilities
Trade and non-trade payables
Others

44,728
41,040
3,688

100,834
100,573
261

834
828
6

937
933
4

1,197
1,196
1

2,337
2,336
1

1,233
1,233
-

1,381
1,381
-

1,776
1,738
38

1,492
1,458
34

5,400
5,400
-

66,275
66,275
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

252,344
240,312
1,085
10,947

181,544
151,814
470
29,260

21,031
13,846
7,185

24,730
16,220
8,510

8,010
7,962
48
-

8,660
8,660
-

8,639
8,639
-

8,972
8,972
-

2,703
2,703
-

3,499
3,499
-

61,801
61,353
448
-

448
448
-

Total liabilities

297,072

282,378

21,865

25,667

9,207

10,997

9,872

10,353

4,479

4,991

67,201

66,723

Equity

302,859

261,857

8,484

5,547

34,393

30,224

5,150

5,700

16,447

13,570

28,166

21,899

Total liabilities and equity

599,931

544,235

30,349

31,214

43,600

41,221

15,022

16,053

20,926

18,561

95,367

88,622

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

155

PROVINCE OF NUEVA ECIJA


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
JAEN
2013

LICAB
2012

2013

LUPAO
2012

2013

PEARANDA
2012

2013

SAN ANTONIO

2012

2013

2012

SANTA ROSA
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

8,576
5,080
2,713
783
-

5,852
1,832
2,340
1,680
-

7,465
4,673
2,249
509
34
-

6,764
4,112
2,095
480
77
-

2,031
599
558
874
-

3,402
1,636
550
1,216
-

8,655
6,880
439
889
438
9
-

7,944
6,457
432
781
266
8
-

2,597
604
1,377
616
-

3,043
935
1,678
430
-

11,665
9,953
951
706
55
-

7,903
7,049
567
255
32
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

41,791
41,791
-

41,234
41,234
-

36,721
36,709
12

36,129
36,117
12

32,265
32,265
-

31,507
31,507
-

40,923
720
39,798
405

39,141
1,707
37,160
274

43,420
38,372
5,048

37,147
37,147
-

83,199
863
82,277
59

63,252
840
62,353
59

50,367

47,086

44,186

42,893

34,296

34,909

49,578

47,085

46,017

40,190

94,864

71,155

Current liabilities
Trade and non-trade payables
Others

3,119
3,119
-

3,842
3,842
-

11,753
8,804
2,949

7,164
7,164
-

1,035
1,035
-

480
480
-

1,044
350
694

764
619
145

2,537
2,537
-

2,728
2,728
-

10,748
10,748
-

9,429
9,352
77

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

18,871
18,871
-

19,491
19,491
-

35,738
35,737
1
-

38,347
17,596
1
20,750

20,768
20,741
27
-

20,871
20,871
-

13,406
13,406
-

13,999
13,999
-

27,677
27,677
-

23,510
23,510
-

25,999
22,237
3,762

11,661
11,661
-

Total liabilities

21,990

23,333

47,491

45,511

21,803

21,351

14,450

14,763

30,214

26,238

36,747

21,090

Equity

28,377

23,753

(3,305)

(2,618)

12,493

13,558

35,128

32,322

15,803

13,952

58,117

50,065

Total liabilities and equity

50,367

47,086

44,186

42,893

34,296

34,909

49,578

47,085

46,017

40,190

94,864

71,155

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

156

PROVINCE OF NUEVA ECIJA


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TALAVERA
2013

TALUGTUG

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

8,152
1,992
3,635
2,366
159
-

6,756
813
3,248
2,583
112
-

1,308
75
721
512
-

1,200
136
676
381
7
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

57,946
57,946
-

49,527
49,107
420

7,953
7,661
292

7,763
7,763
-

66,098

56,283

9,261

8,963

Current liabilities
Trade and non-trade payables
Others

2,658
2,658
-

2,761
2,761
-

1,394
1,394
-

1,244
1,244
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

7,701
7,140
561
-

7,356
7,335
21
-

2,658

2,761

9,095

8,600

Equity

63,440

53,522

166

363

Total liabilities and equity

66,098

56,283

9,261

8,963

Tota Assets
Liabilities and equity

Total liabilities

Difference between totals and sums of components is due to rounding off.

157

PROVINCE OF PAMPANGA
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BACOLOR
2013

CANDABA

2012

2013

2012

FLORIDABLANCA
2013

2012

GUAGUA
2013

LUBAO

2013

2012

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

124,014
62,324
46,933
12,475
481
1,801

105,374
49,065
40,868
12,496
1,008
1,937

7,631
4,283
2,746
103
499

6,027
3,611
1,822
103
491

8,096
4,525
1,651
1,203
717

10,767
7,317
1,919
814
717

42,862
29,463
11,291
1,516
39
553

36,581
21,829
10,700
3,355
697

16,495
6,740
6,033
3,722
-

15,207
6,116
5,529
3,068
494
-

11,875
5,719
3,227
2,897
32

8,310
3,107
2,578
2,593
32

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

726,147
12,280
704,507
9,360

697,607
14,932
673,046
9,629

18,177
18,123
54

16,592
16,537
55

69,882
69,882
-

70,435
70,435
-

156,596
3,003
150,799
2,794

152,683
8,127
141,686
2,870

144,562
6,462
133,711
4,389

139,135
4,481
130,821
3,833

157,858
157,699
159

145,833
145,679
154

850,161

802,981

25,808

22,619

77,978

81,202

199,458

189,264

161,057

154,342

169,733

154,143

Current liabilities
Trade and non-trade payables
Others

88,777
79,209
9,568

86,783
78,996
7,787

122
122
-

197
197
-

13,537
12,547
990

14,210
14,107
103

20,409
18,926
1,483

18,589
17,549
1,040

8,212
4,740
3,472

8,910
6,199
2,711

8,844
8,844
-

9,392
9,392
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

216,819
179,751
11,745
25,323

223,323
176,831
19,249
27,243

469
469
-

481
481
-

79,125
79,119
6
-

82,493
82,487
6
-

10,132
9,982
150

10,791
10,616
175

24,814
23,656
1,158
-

31,735
29,881
1,854
-

25,244
71
25,173

26,802
60
26,742

Total liabilities

305,596

310,106

591

678

92,662

96,703

30,541

29,380

33,026

40,645

34,088

36,194

Equity

544,565

492,875

25,217

21,941

(14,684)

(15,501)

168,917

159,884

128,031

113,697

135,645

117,949

Total liabilities and equity

850,161

802,981

25,808

22,619

77,978

81,202

199,458

189,264

161,057

154,342

169,733

154,143

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

158

PROVINCE OF PAMPANGA
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MACABEBE
2013

MASANTOL

2012

2013

PORAC

2012

2013

SANTA RITA
2012

2013

SASMUAN

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

13,849
392
12,240
1,217
-

11,014
287
9,729
998
-

3,271
313
2,958
-

2,853
319
2,534
-

12,991
8,455
3,340
1,196
-

8,087
3,994
3,205
888
-

1,190
130
511
107
442
-

1,296
144
366
272
514
-

5,754
2,304
2,936
514
-

5,232
2,341
2,486
405
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

40,426
40,426
-

33,171
33,171
-

33,470
33,470
-

34,941
34,941
-

53,413
51,649
1,764

53,635
51,037
2,598

22,492
22,383
109

21,712
21,684
28

29,271
2,815
26,365
91

29,470
2,324
27,055
91

54,275

44,185

36,741

37,794

66,404

61,722

23,682

23,008

35,025

34,702

Current liabilities
Trade and non-trade payables
Others

906
164
742

1,043
159
884

647
647
-

893
893
-

28,056
25,175
2,881

29,268
26,219
3,049

6,268
6,268
-

2,718
2,718
-

1,776
1,776
-

1,563
1,563
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

24,261
24,261
-

25,781
25,781
-

27,554
27,554
-

18,740
18,740
-

326
326

20,940
10,430
10,510
-

21,490
4,161
17,329
-

4,280
4,280
-

4,684
4,684
-

Total liabilities

25,167

26,824

28,201

19,633

28,056

29,594

27,208

24,208

6,056

6,247

Equity

29,108

17,361

8,540

18,161

38,348

32,128

(3,526)

(1,200)

28,969

28,455

Total liabilities and equity

54,275

44,185

36,741

37,794

66,404

61,722

23,682

23,008

35,025

34,702

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

159

PROVINCE OF TARLAC
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CAMILING
2012

2013

CONCEPCION

2012

2013

2012

GERONA
2013

MAYANTOC

2012

2013

MONCADA

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

106,868
67,720
2
28,692
9,630
85
739

89,123
55,197
2
24,588
8,438
153
745

18,224
13,005
2,109
2,466
16
628

10,910
6,369
1,843
2,070
628

28,341
22,258
4,721
1,308
54

15,478
9,774
4,173
1,477
54

7,015
4,482
1,376
1,112
42
3

6,877
4,926

2,697
1,733

2,124
1,241

1,304
532
112
3

959
5
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

454,252
10,826
440,858
769
1,799

386,709
6,227
378,045
612
1,825

90,876
5,589
84,518
769
-

90,664
2,770
87,282
612
-

108,027
5,084
102,093
850

101,262
3,304
97,108
850

42,245
102
42,143
-

35,302
102
35,200
-

561,120

475,832

109,100

101,574

136,368

116,740

49,260

Current liabilities
Trade and non-trade payables
Others

26,539
25,875
664

16,832
16,191
641

6,779
6,755
24

5,611
5,584
27

12,724
12,152
572

5,868
5,527
341

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

213,204
197,196
4,088
11,920

174,840
164,951
388
9,501

24,071
24,071
-

25,615
25,615
-

25,750
25,750
-

Total liabilities

239,743

191,672

30,850

31,226

Equity

321,377

284,160

78,250

Total liabilities and equity

561,120

475,832

109,100

Tota Assets

878
5
-

10,339
3,245
5,578
1,516
-

8,149
2,353
4,216
1,580
-

8,363
51
8,312
-

9,052
51
9,001
-

35,689
35,666
23

35,544
35,521
23

42,179

11,060

11,176

46,028

43,693

515
457
58

520
462
58

1,402
1,402
-

1,275
1,275
-

435
435
-

464
256
208

28,195
28,195
-

21,605
11,353
2,721
7,531

19,892
11,973
388
7,531

7,762
7,762
-

7,758
7,758
-

19,064
19,064
-

20,332
20,332
-

38,474

34,063

22,120

20,412

9,164

9,033

19,499

20,796

70,348

97,894

82,677

27,140

21,767

1,896

2,143

26,529

22,897

101,574

136,368

116,740

49,260

42,179

11,060

11,176

46,028

43,693

Liabilities and equity

Difference between totals and sums of components is due to rounding off.

160

PROVINCE OF TARLAC
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PANIQUI

RAMOS
2013

SANTA IGNACIA

2013

2012

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

29,602
17,487
10,226
1,889
-

36,972
26,822
8,599
1,551
-

5,812
3,642
1,379
791
-

4,389
2,477
1,247
659
6

4,838
1,868
2
2,344
548
22
54

4,224
1,235
2
2,328
569
36
54

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

124,899
124,891
8

72,010
72,002
8

18,453
18,359
94

16,438
16,344

25,700
24,876

26,437
25,587

94

824

850

154,501

108,982

24,265

20,827

30,538

30,661

Current liabilities
Trade and non-trade payables
Others

3,083
3,083
-

1,627
1,627
-

528
520
8

271
271
-

1,073
1,071
2

1,196
1,189
7

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

89,295
83,557
1,367
4,371

46,418
44,501
1,917

3,817
3,817
-

4,394
4,394
-

21,840
21,822
18

22,236
22,183
53

Total liabilities

92,378

48,045

4,345

4,665

22,913

23,432

Equity

62,123

60,937

19,920

16,162

7,625

7,229

154,501

108,982

24,265

20,827

30,538

30,661

Assets

Tota Assets
Liabilities and equity

Total liabilities and equity

Difference between totals and sums of components is due to rounding off.

161

PROVINCE OF ZAMBALES
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CABANGAN
2012

2013

IBA

2012

2013

MASINLOC
2012

2013

2012

PALAUIG
2013

SAN ANTONIO

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

73,909
45,821
17,491
10,358
161
78

67,697
40,018
16,840
10,118
693
28

2,601
1,705
699
197
-

2,401
1,522
560
319
-

9,063
6,869
1,366
778
50

7,740
5,771
1,287
682
-

7,571
2,273
4,167
1,131
-

6,457
1,386
3,864
607
600
-

4,494
3,592
305
587
10

4,547
3,447
423
662
5
10

4,856
214
3,120
1,506
16

7,510
2,688
3,579
1,228
16

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

291,786
3,876
285,667
2,243

277,987
4,627
270,625
2,735

24,934
2,538
22,396
-

19,245
3,373
15,872
-

9,406
269
9,137
-

9,516
268
9,198
50

38,081
219
37,862
-

34,339
218
34,121
-

13,760
13,760
-

13,978
13,978
-

36,295
36,295
-

34,048
34,048
-

365,695

345,684

27,535

21,646

18,469

17,256

45,652

40,796

18,254

18,525

41,151

41,558

Current liabilities
Trade and non-trade payables
Others

26,476
24,822
1,654

25,202
23,669
1,533

5,959
5,959
-

4,719
4,719
-

1,246
89
1,157

1,016
78
938

5,866
5,768
98

6,408
6,343
65

1,148
1,148
-

1,144
1,144
-

1,772
1,772
-

1,592
1,592
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

121,810
114,622
96
7,092
-

113,547
106,116
176
7,254
-

28,893
28,893
-

22,494
22,494
-

2,469
2,469
-

2,960
2,960
-

7,507
7,411
96
-

6,014
5,838
176
-

7,917
7,917

32,728

7,923
7,923
-

25,639
7,089
-

32,661
25,413
7,248
-

Total liabilities

148,286

138,749

34,852

27,213

3,715

3,976

13,373

12,422

9,065

9,067

34,500

34,253

Equity

217,409

206,935

(7,317)

(5,567)

14,754

13,280

32,279

28,374

9,189

9,458

6,651

7,305

Total liabilities and equity

365,695

345,684

27,535

21,646

18,469

17,256

45,652

40,796

18,254

18,525

41,151

41,558

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

162

PROVINCE OF ZAMBALES
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN FELIPE

SAN MARCELINO

SAN NARCISO

2012

2013

2012

SANTA CRUZ

2013

2012

2013

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

11,414
8,990
1,249
1,170
5
-

10,305
8,166
1,130
997
12
-

11,717
10,323
843
551
-

6,967
5,519
814
634
-

1,210
110
775
325
-

1,268
149
841
278
-

750
175
444
111
20
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

25,586
624
24,962
-

26,559
622
25,449
488

21,007
203
20,414
390

19,223
126
18,724
373

7,722
7,722
-

7,530
7,530
-

37,000

36,864

32,724

26,190

8,932

Current liabilities
Trade and non-trade payables
Others

807
413
394

845
320
525

562
562
-

540
540
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

5,275
5,272
3
-

5,554
5,548
6
-

12,907
12,907
-

6,082

6,399

Equity

30,918

Total liabilities and equity

37,000

SUBIC

2012

2013

2012

751
160
470
105
16
-

20,233
11,570
4,523
4,002
136
2

19,751
11,209
3,873
4,607
60
2

7,294
7,040
254

7,712
7,458
254

107,701
23
106,079
1,599

105,837
20
104,247
1,570

8,798

8,044

8,463

127,934

125,588

2,827
2,827
-

3,232
3,232
-

1,751
1,751
-

1,482
1,482
-

4,538
4,533
5

4,224
4,219
5

12,160
12,160
-

23,691
23,691
-

23,220
23,220
-

423
423
-

561
561
-

13,469

12,699

26,518

26,452

2,174

2,043

4,538

4,224

30,465

19,255

13,490

(17,586)

(17,654)

5,870

6,420

123,396

121,364

36,864

32,724

26,190

8,932

8,798

8,044

8,463

127,934

125,588

Assets

Tota Assets
Liabilities and equity

Total liabilities

Difference between totals and sums of components is due to rounding off.

163

CITIES OF REGION III - CENTRAL LUZON


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

ANGELES
2012

2013

BALANGA

2012

CABANATUAN

2013

2012

2013

GAPAN

MABALACAT

2012

2013

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

1,015,868
539,863
360,219
79,990
22,061
13,735

877,067
459,031
306,225
80,125
20,253
11,433

154,491
76,675
70,873
6,943
-

115,267
46,630
62,272
6,365
-

20,295
12,324
5,006
2,965
-

10,825
4,998
4,365
1,462
-

105,673
33,891
46,305
14,950
4,894
5,633

93,852
23,106
40,583
17,977
7,430
4,756

19,997
10,604
6,751
2,422
220

11,573
2,972
6,362
2,019
220

101,224
68,968
22,773
8,399
372
712

86,700
60,113
16,228
9,075
1,208
76

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

3,890,991
321
103,691
3,767,531
19,448

3,703,857
977
86,367
3,595,205
445
20,863

477,315
7
471,382
5,926

466,244
5,197
456,499
4,548

41,081
1,460
38,503

27,417
1,217
25,463

1,118

737

668,464
80,136
586,372
1,956

650,779
59,428
589,425
1,926

69,391
28
69,352
11

66,743
27
66,705
11

492,127
321
491,806
-

486,422
977
485,445
-

4,906,859

4,580,924

631,806

581,511

61,376

38,242

774,137

744,631

89,388

78,316

593,351

573,122

Current liabilities
Trade and non-trade payables
Others

392,718
345,568
47,150

362,443
310,566
51,877

72,024
70,866
1,158

76,946
76,004
942

3,710
2,621
1,089

1,752
1,080
672

53,029
36,533
16,496

45,786
32,302
13,484

694
694
-

1,938
1,938
-

35,831
35,831
-

33,424
33,424
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

1,774,171
1,723,822
37,167
13,182

1,838,451
1,799,991
37,080
1,380

244,922
244,610
312
-

252,037
251,734
303
-

13,197
15
13,182

3,389
2,009
1,380

125,927
122,645
3,282
-

154,000
150,596
3,404
-

8,329
8,329
-

9,335
9,335
-

171,722
168,798
2,924
-

190,140
184,295
5,845
-

Total liabilities

2,166,889

2,200,894

316,946

328,983

16,907

5,141

178,956

199,786

9,023

11,273

207,553

223,564

Equity

2,739,970

2,380,030

314,860

252,528

44,469

33,101

595,181

544,845

80,365

67,043

385,798

349,558

Total liabilities and equity

4,906,859

4,580,924

631,806

581,511

61,376

38,242

774,137

744,631

89,388

78,316

593,351

573,122

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

164

CITIES OF REGION III - CENTRAL LUZON


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MALOLOS

MEYCAUAYAN

MUOZ
2013

SAN FERNANDO

2013

2012

2013

2012

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

87,951
57,715
24,202
6,034
-

84,660
54,040
23,956
6,664
-

26,613
6,402
12,303
4,835
3,073

20,319
3,232
11,288
3,011
2,788

7,506
4,474
1,874
1,118
40
-

5,770
3,471
1,232
1,067
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

164,166
12,730
151,436
-

150,916
12,870
138,046
-

88,632
2,747
85,885
-

85,752
2,725
83,027
-

48,790
5,723
42,993
74

252,117

235,576

115,245

106,071

Current liabilities
Trade and non-trade payables
Others

11,530
9,556
1,974

6,435
4,952
1,483

51,101
42,881
8,220

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

(1,384)
(1,384)
-

(1,384)
(1,384)
-

10,146

Equity
Total liabilities and equity

2013

SAN JOSE

SAN JOSE DEL MONTE

2012

2013

2012

2013

2012

110,712
60,349
38,285
7,514
4,564
-

89,637
44,280
35,501
8,347
1,509
-

26,731
17,067
8,446
1,096
25
97

21,354
11,828
7,823
1,108
498
97

253,393
124,147
97,407
18,743
12,166
930

226,811
127,201
71,197
18,805
9,608
-

65,155
4,034
60,834
287

349,375
2
349,373
-

364,323
2
364,321
-

60,151
858
58,117
1,176

58,878
867
56,848
1,163

1,018,708
1,018,102
606

908,657
908,212
445
-

56,296

70,925

460,087

453,960

86,882

80,232

1,272,101

1,135,468

39,696
31,188
8,508

2,009
2,009
-

1,709
1,709
-

31,096
29,959
1,137

29,767
28,652
1,115

5,701
3,773
1,928

3,827
3,827
-

107,014
99,509
7,505

93,219
84,751
8,468

52,636
51,756
880
-

50,583
49,703
880
-

10,343
10,272
71
-

11,301
11,279
22
-

205,574
205,574
-

215,638
215,638
-

29,318
29,318
-

29,770
29,742
28
-

640,225
632,147
8,078
-

658,578
653,264
5,314
-

5,051

103,737

90,279

12,352

13,010

236,670

245,405

35,019

33,597

747,239

751,797

241,971

230,525

11,508

15,792

43,944

57,915

223,417

208,555

51,863

46,635

524,862

383,671

252,117

235,576

115,245

106,071

56,296

70,925

460,087

453,960

86,882

80,232

1,272,101

1,135,468

Assets

Tota Assets
Liabilities and equity

Total liabilities

Difference between totals and sums of components is due to rounding off.

165

CITIES OF REGION III - CENTRAL LUZON


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TARLAC
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

101,282
67,247
25,994
4,971
3,070

110,299
77,160
25,418
4,225
3,496

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

412,791
404,210
8,581

372,571
360,380
12,191

514,073

482,870

Current liabilities
Trade and non-trade payables
Others

18,979
11,336
7,643

27,944
10,739
17,205

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

273,362
250,373
22,989
-

265,064
244,405
20,659
-

Total liabilities

292,341

293,008

Equity

221,732

189,862

Total liabilities and equity

514,073

482,870

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

166

PROVINCE OF AURORA
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BALER
2012

2013

DIPACULAO
2012

2013

2012

3,116

2,952

1,909

1,648

1,207

1,304

2,984
132

2,738
22
191

1,777
132

1,467
22
158

1,207
-

1,271
33

3,458

3,062

1,997

1,773

1,461

1,289

1,680
1,778
-

1,743
1,314
5
-

1,069
928
-

979
789
5
-

611
850
-

764
525
-

(125)

(254)

15

(342)

(342)

(342)

(110)

(110)

(110)

(88)

(88)

(88)

(125)

(125)

Difference between totals and sums of components is due to rounding off.

167

(254)

(254)

15

15

PROVINCE OF BATAAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BAGAC

2013

2012

2013

255,761

234,488

8,041

255,050
711

232,482
15
1,991

206,148

DINALUPIHAN

LIMAY

MARIVELES

2013

2012

2013

2012

2013

2012

2013

2012

8,367

63,052

57,607

20,467

18,698

38,874

31,867

62,703

59,772

8,038
3

7,152
1,215

62,958
94

57,462
145

20,303
164

18,443
255

38,857
17

31,848
19

62,630
73

59,484
288

200,815

7,456

7,315

47,224

45,980

17,107

15,831

31,020

29,111

49,198

49,617

96,336
100,023
9,789
-

95,227
94,848
10,740
-

4,125
2,989
342
-

3,504
3,411
400
-

19,310
24,191
3,723
-

19,525
22,559
3,896
-

7,489
7,142
2,476
-

6,332
6,939
2,560
-

13,719
15,272
2,029
-

12,300
14,552
2,259
-

24,792
24,406
-

25,984
23,265
368
-

49,613

33,673

585

1,052

15,828

11,627

3,360

2,867

7,854

2,756

13,505

10,155

49,613

33,673

1,052

15,828

11,627

3,360

2,867

7,854

2,756

13,505

10,155

49,613

33,673

1,052

15,828

11,627

3,360

2,867

7,854

2,756

13,505

10,155

585

585

2012

HERMOSA

Difference between totals and sums of components is due to rounding off.

168

PROVINCE OF BATAAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MORONG
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ORANI

2012

ORION

2013

2012

2013

2012

3,755

2,035

39,624

38,787

19,245

17,355

3,747
8

2,008
15
12

39,620
4

38,779
8

18,897
348

17,306
49

4,056

2,427

34,303

35,048

15,784

15,486

1,373
2,477
206
-

867
1,477
83
-

17,142
16,425
736
-

18,551
15,639
858
-

8,386
7,121
277
-

8,164
7,006
316
-

5,321

3,739

3,461

1,869

5,321

3,739

3,461

1,869

5,321

3,739

3,461

1,869

(301)

(301)

(301)

(392)

(392)

(392)

Difference between totals and sums of components is due to rounding off.

169

PROVINCE OF BULACAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ANGAT
2012

BALAGTAS

BALIUAG

2013

2012

2013

2012

2013

BOCAUE

2012

BULAKAN

2013

2012

2013

2012

1,127,456

1,049,369

34,770

33,178

17,768

14,160

131,141

121,444

62,463

59,077

46,585

44,728

1,115,862
518
11,076

1,039,646
933
8,790

34,724
46

33,135
43

17,752
16

14,141
19

130,813
256
72

121,035
332
77

62,027
225
211

57,005
498
1,574

45,043
1,542

44,476
252

1,025,955

972,360

28,015

28,393

12,569

12,505

119,481

104,200

57,224

53,854

40,348

39,619

325,386
638,151
62,418
-

302,290
610,165
59,905
-

10,730
14,850
2,435
-

10,814
14,981
2,598
-

4,377
7,398
794
-

4,277
7,397
831
-

43,715
68,610
7,156
-

38,230
61,610
4,360
-

22,257
32,806
2,161
-

20,075
32,345
1,434
-

17,130
23,218
-

17,449
22,170
-

101,501

77,009

6,755

4,785

5,199

1,655

11,660

17,244

5,239

5,223

6,237

5,109

77,009

6,755

4,785

5,199

1,655

11,660

17,244

5,239

5,223

6,237

5,109

77,009

6,755

4,785

5,199

1,655

11,660

17,244

5,239

5,223

6,237

5,109

101,501

101,501

Difference between totals and sums of components is due to rounding off.

170

PROVINCE OF BULACAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
BUSTOS

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

CALUMPIT

2013

2012

35,086

33,545

34,829
257

2013

HAGONOY

MARILAO

2012

2013

2012

104,395

95,807

95,698

95,736

155,600

33,373
172

102,200
2,195

93,658
(21)
2,170

95,671
27

95,692
7
37

29,659

29,300

92,312

88,632

87,674

15,927
13,732
-

15,441
13,859
-

37,060
52,196
3,056
-

33,403
51,778
3,451
-

5,427

4,245

12,083

5,427

2012

2013

2012

150,200

68,270

62,765

67,401

66,713

153,500
2,100

148,800
1,400

68,261
9

62,756
9

67,266
135

66,668
45

85,918

158,400

154,500

65,224

58,854

79,047

84,310

44,520
42,331
823
-

40,618
44,151
1,149
-

24,700
126,400
7,300
-

24,000
124,100
6,400
-

12,621
46,862
5,741
-

11,887
40,833
6,134
-

12,104
55,456
11,487
-

12,113
59,105
13,092
-

7,175

8,024

9,818

(2,800)

(4,300)

3,046

3,911

(11,646)

(17,597)

4,245

12,083

7,175

8,024

9,818

(2,800)

(4,300)

3,046

3,911

(11,646)

(17,597)

5,427

4,245

12,083

7,175

8,024

9,818

(2,800)

(4,300)

3,046

3,911

(11,646)

(17,597)

171

2012

OBANDO

2013

Difference between totals and sums of components is due to rounding off.

2013

NORZAGARAY

PROVINCE OF BULACAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PANDI

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

PLARIDEL

SAN ILDEFONSO

SAN MIGUEL

SAN RAFAEL

SANTA MARIA

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

14,674

11,710

41,880

41,326

37,852

34,398

37,356

32,592

40,954

36,729

135,563

115,261

14,122
552

11,199
511

41,013
37
830

40,099
17
1,210

37,703
149

34,167
231

36,422
934

32,005
587

40,548
406

36,389
340

133,968
1,595

115,048
100
113

12,616

10,852

41,563

39,454

31,811

27,279

29,146

25,781

33,876

32,086

106,990

96,823

3,661
6,025
2,930
-

3,828
4,941
2,083
-

18,480
23,070
13
-

17,622
21,828
4
-

12,406
17,887
1,518
-

8,591
17,077
1,611
-

9,514
17,954
1,678
-

8,626
15,454
1,701
-

12,946
17,708
3,222
-

12,270
16,374
3,442
-

23,238
71,648
12,104
-

23,046
62,162
11,615
-

2,058

858

317

1,872

6,041

7,119

8,210

6,811

7,078

4,643

28,573

18,438

858

317

1,872

6,041

7,119

8,210

6,811

7,078

4,643

28,573

18,438

858

317

1,872

6,041

7,119

8,210

6,811

7,078

4,643

28,573

18,438

2,058

2,058

Difference between totals and sums of components is due to rounding off.

172

2013

2012

PROVINCE OF NUEVA ECIJA


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BONGABON

CABIAO

GEN. NATIVIDAD

2013

2012

2013

2012

2013

2012

262,512

235,202

14,663

12,736

28,371

25,053

5,077

259,637
2,875

230,426
7
4,769

14,659
4

12,729
7

28,367
4

24,927
126

218,858

189,173

11,727

10,385

23,879

89,968
108,058
20,832
-

77,927
96,554
14,692
-

2,797
7,325
1,605
-

2,483
6,057
1,845
-

43,654

46,029

2,936

2012

2013

2012

4,264

14,879

16,384

40,782

35,297

5,076
1

4,263
1

14,784
95

13,780
2,604

40,782
-

35,294
3

18,748

5,153

4,798

12,001

10,727

34,515

26,043

13,426
9,655
798
-

10,308
7,642
798
-

2,083
3,007
63
-

1,975
2,822
1
-

6,034
5,578
389
-

5,140
5,108
479
-

12,105
14,818
7,592
-

9,955
13,496
2,592
-

2,351

4,492

6,305

2,878

5,657

6,267

9,254

43,654

46,029

2,936

2,351

4,492

6,305

2,878

5,657

6,267

9,254

43,654

46,029

2,936

2,351

4,492

6,305

2,878

5,657

6,267

9,254

173

(76)

(76)

(76)

2012

GUIMBA

2013

Difference between totals and sums of components is due to rounding off.

2013

GEN. TINIO

(534)

(534)

(534)

PROVINCE OF NUEVA ECIJA


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
JAEN

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

LICAB
2013

LUPAO

2013

2012

22,115

19,015

6,502

5,040

3,633

21,724
391

18,694
321

5,401
1,101

4,708
333

17,474

17,115

6,749

6,975
8,126
2,373
-

6,733
7,945
2,437
-

1,493
2,685
2,571
-

4,641

1,900

4,641

1,900

4,641

1,900

(247)

(247)

(247)

2012

2013

PEARANDA

SANTA ROSA

2013

2012

2013

2012

2013

2012

3,631

21,023

19,697

21,799

19,392

38,111

33,739

3,631
2

3,627
4

20,740
283

19,432
7
258

20,896
903

18,388
1,004

38,036
75

33,661
78

6,178

4,933

3,042

18,217

16,005

19,948

15,641

29,670

27,021

833
2,631
2,713
-

1,885
2,528
520
-

1,526
984
532
-

9,318
8,357
542
-

7,915
7,514
576
-

8,926
7,567
3,455
-

6,733
6,957
1,951
-

12,046
16,701
923
-

11,853
14,501
667
-

(1,137)

(1,300)

589

2,806

3,692

1,851

3,751

8,441

6,718

(1,137)

(1,300)

2,806

3,692

1,851

3,751

8,441

6,718

(1,137)

(1,300)

2,806

3,692

1,851

3,751

8,441

6,718

Difference between totals and sums of components is due to rounding off.

174

2012

SAN ANTONIO

589

589

PROVINCE OF NUEVA ECIJA


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TALAVERA

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

TALUGTUG

2013

2012

2013

2012

40,571

36,761

4,986

4,193

40,555
16

36,731
30

4,986
-

4,193
-

30,059

29,463

4,533

4,007

10,780
19,279
-

10,756
18,606
101
-

2,100
2,432
1
-

1,717
2,290
-

10,512

7,298

453

186

10,512

7,298

453

186

10,512

7,298

453

186

Difference between totals and sums of components is due to rounding off.

175

PROVINCE OF PAMPANGA
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BACOLOR

CANDABA

FLORIDABLANCA

GUAGUA

LUBAO

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

342,112

311,159

12,614

12,848

24,237

20,869

76,485

71,582

71,253

64,098

69,356

62,570

339,030
3,082

307,254
3,905

11,956
658

12,144
704

24,178
59

20,848
21

75,877
608

70,806
776

69,844
1,409

61,866
2,232

69,339
17

62,548
22

301,890

280,242

9,338

8,561

26,696

17,201

67,528

62,997

66,223

63,710

52,469

48,459

120,143
162,693
19,054
-

112,505
156,244
11,493
-

2,852
6,486
-

3,002
5,559
-

6,220
12,273
8,203
-

4,850
10,178
2,173
-

34,865
32,660
3
-

31,078
31,914
5
-

31,679
31,816
2,728
-

31,507
29,278
2,925
-

20,776
30,018
1,675
-

18,728
27,940
1,791
-

40,222

30,918

3,276

4,287

(2,459)

3,668

8,957

8,585

5,030

388

16,887

14,111

40,222

30,918

3,276

4,287

(2,459)

3,668

8,957

8,585

5,030

16,887

14,111

40,222

30,918

3,276

4,287

(2,459)

3,668

8,957

8,585

5,030

16,887

14,111

Difference between totals and sums of components is due to rounding off.

176

388

388

PROVINCE OF PAMPANGA
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MACABEBE

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

MASANTOL

PORAC

SANTA RITA

2013

2012

2013

2012

2013

2012

29,156

26,225

18,977

17,451

24,253

21,002

3,050

28,894
262

26,146
79

18,976
1

17,449
2

24,223
30

20,987

3,050

25,498

27,323

18,829

19,983

18,538

5,944
18,021
1,533
-

6,416
19,277
1,630
-

4,022
12,210
2,597
-

3,793
14,251
1,939
-

3,658

(1,098)

3,658

(1,098)

3,658

(1,098)

148

148

148

2013

2012

2,386

12,731

12,128

2,385
1

12,693
38

12,075
53

17,531

4,557

3,028

12,214

11,449

6,965
11,049
524
-

6,633
10,326
572
-

1,026
2,094
1,437
-

931
2,021
76
-

5,794
6,066
354
-

5,567
5,500
382
-

(2,532)

5,715

3,471

(1,507)

517

679

(2,532)

5,715

3,471

(1,507)

517

679

(2,532)

5,715

3,471

(1,507)

517

679

Difference between totals and sums of components is due to rounding off.

177

15

2013

SASMUAN

2012

(642)

(642)

(642)

PROVINCE OF TARLAC
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

CAMILING

CONCEPCION

GERONA

MAYANTOC

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

231,007

214,024

55,843

51,999

60,016

54,454

18,852

16,612

6,421

5,704

23,766

20,619

230,671
336

212,798
(4)
1,230

55,709
134

51,941
(4)
62

59,969
47

54,412
42

18,844
8

16,590
22

6,418
3

5,694
10

23,709
57

20,610
9

194,295

185,847

48,194

47,876

44,806

41,342

13,485

12,811

6,655

6,296

19,987

17,784

61,764
119,896
12,635
-

57,827
116,581
11,439
-

18,246
27,936
2,012
-

17,457
28,276
2,143
-

15,791
26,399
2,616
-

13,802
24,675
2,865
-

5,712
6,476
1,297
-

5,175
6,279
1,357
-

2,032
3,540
1,083
-

1,954
3,685
657
-

6,847
11,478
1,662
-

5,965
10,032
1,787
-

36,712

28,177

7,649

4,123

15,210

13,112

5,367

3,801

3,779

2,835

36,712

28,177

7,649

4,123

15,210

13,112

5,367

3,801

3,779

2,835

36,712

28,177

7,649

4,123

15,210

13,112

5,367

3,801

3,779

2,835

Difference between totals and sums of components is due to rounding off.

178

2013

MONCADA

(234)

(234)

(234)

2012

(592)

(592)

(592)

PROVINCE OF TARLAC
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PANIQUI

RAMOS

SANTA IGNACIA

2013

2012

2013

2012

2013

2012

41,942

43,082

12,447

10,490

11,720

11,064

41,891
51

42,846
236

12,431
16

9,724
766

11,700
20

10,981
83

41,151

40,832

8,694

7,846

11,323

11,060

6,097
33,526
1,528
-

6,484
34,263
85
-

3,327
4,923
444
-

3,533
3,792
521
-

3,712
5,618
1,993
-

3,457
5,579
2,024
-

Net income (loss) before subsidy

791

2,250

3,753

2,644

397

Add: Subsidy

Net income (loss) before tax

791

2,250

3,753

2,644

Income tax expense

Net income (loss) after tax

791

2,250

3,753

2,644

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

397

397

Difference between totals and sums of components is due to rounding off.

179

PROVINCE OF ZAMBALES
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

CABANGAN
2013

IBA

2012

2013

2012

129,039

120,688

6,249

5,526

8,436

7,857

9,033

9,034

4,495

3,453

10,003

9,104

125,907
3,132

119,604
1,084

6,237
12

5,504
22

8,405
31

7,810
47

9,028
5

9,027
7

4,487
8

3,436
17

9,999
4

9,104
-

120,258

115,026

7,999

7,173

6,919

6,554

7,628

8,947

4,764

4,087

10,677

8,829

54,865
57,097
8,296
-

51,411
55,626
7,988
-

2,556
2,460
2,983
-

2,404
2,220
2,549
-

3,432
3,202
285
-

2,993
3,230
331
-

5,079
2,471
78
-

3,768
5,089
90
-

2,040
2,713
11
-

1,831
2,243
13
-

4,321
3,422
2,934
-

2,905
3,107
2,817
-

8,781

5,662

(1,750)

(1,647)

1,517

1,303

1,405

87

8,781

5,662

(1,750)

(1,647)

1,517

1,303

1,405

8,781

5,662

(1,750)

(1,647)

1,517

1,303

1,405

2013

SAN ANTONIO

2012

180

2012

PALAUIG

2013

Difference between totals and sums of components is due to rounding off.

2013

MASINLOC

(269)

87

(269)

87

(269)

2012

(634)

(634)

(634)

2013

(674)

(674)

(674)

2012

275

275

275

PROVINCE OF ZAMBALES
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN FELIPE

SAN MARCELINO

SAN NARCISO

2013

2012

2013

2012

11,382

10,326

13,683

10,590

2,642

2,468

2,441

11,180
202

10,050
276

11,323
2,360

10,413
177

2,513
129

2,255
213

10,588

9,698

7,939

7,247

2,821

6,042
4,533
13
-

5,391
4,288
19
-

3,773
3,058
1,108
-

3,072
2,945
1,229
-

1,179
801
841
-

Net income (loss) before subsidy

794

628

5,744

3,343

Add: Subsidy

Net income (loss) before tax

794

628

5,744

3,343

Income tax expense

Net income (loss) after tax

794

628

5,744

3,343

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

2013

SANTA CRUZ

(179)

(179)

(179)

Difference between totals and sums of components is due to rounding off.

181

2012

2013

2012

3,000

60,675

59,330

2,409
32

2,964
35

60,326
349

59,041
289

2,480

2,989

3,397

57,934

56,614

949
647
884
-

1,513
1,433
43
-

1,682
1,661
54
-

24,930
33,004
-

26,416
30,196
2
-

2,741

2,716

2,741

2,716

2,741

2,716

(12)

(12)

(12)

2013

SUBIC

(548)

(548)

(548)

2012

(397)

(397)

(397)

CITIES OF REGION III - CENTRAL LUZON


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ANGELES
2012

2013

BALANGA

2012

CABANATUAN

2013

2012

2013

GAPAN

2012

MABALACAT

2013

2012

2013

2012

2,414,560

2,207,089

337,636

304,966

44,319

41,248

332,596

286,105

37,619

33,254

222,852

209,303

2,389,793
173
24,594

2,183,636
23,453

336,540
1,096

303,874
1,092

43,360
959

40,375
873

330,645
133
1,818

283,160
2,945

37,498
121

33,118
136

222,109
743

208,336
967

2,055,823

2,005,057

275,206

274,991

33,366

33,119

266,167

264,515

24,299

23,844

193,079

179,853

637,449
1,247,358
171,016
-

628,337
1,195,521
181,199
-

92,335
158,011
24,860

97,704
152,051
25,236

16,526
16,058
782
-

18,572
14,547
-

69,793
186,479
9,895
-

62,805
189,319
12,391
-

9,320
13,930
1,049
-

9,427
13,265
1,152
-

77,201
105,372
10,506
-

72,441
94,419
12,993
-

358,737

202,032

62,430

29,975

10,953

8,129

66,429

21,590

13,320

9,410

29,773

29,450

62,430

29,975

10,953

8,129

66,429

21,590

13,320

9,410

29,773

29,450

62,430

29,975

10,953

8,129

66,429

21,590

13,320

9,410

29,773

29,450

358,737

358,737

202,032

202,032

Difference between totals and sums of components is due to rounding off.

182

CITIES OF REGION III - CENTRAL LUZON


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MALOLOS
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

MEYCAUAYAN

2012

2013

MUOZ

2012

SAN FERNANDO

2013

2012

2013

2012

SAN JOSE

SAN JOSE DEL MONTE

2013

2012

2013

2012

154,654

151,933

151,783

149,364

25,412

23,572

256,124

228,929

40,399

36,564

581,227

533,016

145,850
8,804

142,031
9,902

151,681
102

149,289
75

24,298
40
1,074

22,720
852

255,335
789

228,358
571

40,345
54

36,496
68

575,570
5,657

528,807
4,209

140,175

139,979

155,930

156,045

20,433

20,064

240,980

220,436

33,299

32,446

477,564

477,734

43,028
97,147
-

43,019
96,960
-

19,307
132,138
4,485

19,643
131,779
4,623

9,471
10,193
769
-

9,370
9,893
801
-

85,403
145,775
9,802
-

81,521
126,269
12,646
-

17,274
13,622
2,403
-

16,777
13,208
2,461
-

118,182
276,304
83,078
-

122,270
268,816
86,648
-

14,479

11,954

(4,147)

(6,681)

4,979

3,508

15,144

8,493

7,100

4,118

103,663

55,282

14,479

11,954

(4,147)

(6,681)

4,979

3,508

15,144

8,493

7,100

4,118

14,479

11,954

(4,147)

(6,681)

4,979

3,508

15,144

8,493

7,100

4,118

Difference between totals and sums of components is due to rounding off.

183

103,663

103,663

55,282

55,282

CITIES OF REGION III - CENTRAL LUZON


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TARLAC
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

2012

229,939

208,835

226,562
3,377

207,072
1,763

195,325

182,031

79,609
92,329
23,387
-

74,788
84,995
22,248
-

34,614

26,804

34,614

26,804

34,614

26,804

Difference between totals and sums of components is due to rounding off.

184

PROVINCE OF AURORA
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BALER
2012

2013

DIPACULAO
2012

27

2013

Government equity, beginning of the period


Additions (Deductions)

101
-

101
-

Government equity, end of period

101

101

27

27

Donated capital, beginning of period


Additions (Deductions)

152
-

152
-

152
-

152
-

Donated capital, end of period

152

152

152

152

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

287
-

287
-

280
-

280
-

Reserved/Restricted capital, end of period

287

287

280

280

27

2012

7
7

74
-

74
-

74

74

Retained earnings, beginning of period


Additions (Deductions)

(15,573)
(342)

(15,463)
(110)

(6,912)
(88)

(6,787)
(125)

(8,661)
(254)

(8,676)
15

Retained earnings, end of period

(15,915)

(15,573)

(7,000)

(6,912)

(8,915)

(8,661)

Total equity

(15,375)

(15,033)

(6,814)

(6,726)

(8,561)

(8,307)

Difference between totals and sums of components is due to rounding off.

185

PROVINCE OF BATAAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BAGAC
2012

DINALUPIHAN

2013

2012

2013

HERMOSA

2012

LIMAY

2013

2012

2013

MARIVELES
2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

24,292
6,258

26,530
(2,238)

714
5,500

714
-

4,981
-

4,981
-

11,891
-

14,811
(2,920)

Government equity, end of period

30,550

24,292

6,214

714

4,981

4,981

11,891

11,891

Donated capital, beginning of period


Additions (Deductions)

2,659
-

2,659

2,659

2,659

Donated capital, end of period

2,659

2,659

2,659

2,659

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

230,416
42,462

195,124
35,292

2,866
(1,542)

1,119
1,747

66,097
11,865

55,798
10,299

15,807
3,359

12,940
2,867

17,435
7,179

14,684
2,751

67,594
13,430

57,435
10,159

Retained earnings, end of period

272,878

230,416

1,324

2,866

77,962

66,097

19,166

15,807

24,614

17,435

81,024

67,594

Total equity

306,087

257,367

1,324

2,866

84,176

66,811

21,825

18,466

29,595

22,416

92,915

79,485

Difference between totals and sums of components is due to rounding off.

186

PROVINCE OF BATAAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MORONG
2013

ORANI

2012

ORION

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

1,056
-

1,056
-

5,650
758

4,968
682

Government equity, end of period

1,056

1,056

6,408

5,650

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

(3,473)
(647)

(5,361)
1,888

61,662
6,065

57,915
3,747

2,428
2,753

594
1,834

Retained earnings, end of period

(4,120)

(3,473)

67,727

61,662

5,181

2,428

Total equity

(3,064)

(2,417)

67,727

61,662

11,589

8,078

Difference between totals and sums of components is due to rounding off.

187

PROVINCE OF BULACAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

ANGAT
2012

2013

BALAGTAS
2012

2013

Government equity, beginning of the period


Additions (Deductions)

71,979
-

71,447
532

217
-

217
-

Government equity, end of period

71,979

71,979

217

217

Donated capital, beginning of period


Additions (Deductions)

60,199
(346)

48,979
11,220

Donated capital, end of period

59,853

60,199

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

30,711
4,942

Reserved/Restricted capital, end of period

35,653

BALIUAG

2012

98

2013

BOCAUE

2012

2013

BULAKAN

2012

2013

2012

98

3,421
-

3,421
-

547
-

547
-

98

3,421

3,421

547

547

20,884
-

20,884
-

8,216
-

8,216
-

12,180
(346)

12,180
-

20,884

20,884

8,216

8,216

11,834

12,180

30,711
-

4,942

30,711

4,942

987,614
66,512

33,620
6,845

31,186
2,434

20,969
5,185

19,393
1,576

137,631
11,468

120,473
17,158

56,538
2,197

51,691
4,847

61,960
3,142

57,302
4,658

98

Retained earnings, beginning of period


Additions (Deductions)

1,054,126
(7,570)

Retained earnings, end of period

1,046,556

1,054,126

40,465

33,620

26,154

20,969

149,099

137,631

58,735

56,538

65,102

61,960

Total equity

1,214,041

1,217,015

40,682

33,837

26,252

21,067

173,404

161,936

72,440

65,301

76,936

74,140

Difference between totals and sums of components is due to rounding off.

188

PROVINCE OF BULACAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
BUSTOS
2013

CALUMPIT
2012

2013

HAGONOY

2012

2013

MARILAO

2012

2013

NORZAGARAY

2012

OBANDO

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

651
-

651
-

824
-

824
-

191
-

191
-

700
-

700
-

61,569
-

61,569
-

Government equity, end of period

651

651

824

824

191

191

700

700

61,569

61,569

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

28,400
-

28,400
-

Reserved/Restricted capital, end of period

28,400

28,400

Retained earnings, beginning of period


Additions (Deductions)

36,182
5,502

31,937
4,245

126,749
7,824

120,508
6,241

82,889
8,038

73,625
9,264

111,400
(7,700)

119,700
(8,300)

19,632
3,004

15,721
3,911

5,655
(102,561)

21,821
(16,166)

Retained earnings, end of period

41,684

36,182

134,573

126,749

90,927

82,889

103,700

111,400

22,636

19,632

(96,906)

5,655

Total equity

42,335

36,833

135,397

127,573

91,118

83,080

132,800

140,500

84,205

81,201

(96,906)

5,655

Difference between totals and sums of components is due to rounding off.

189

PROVINCE OF BULACAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PANDI

PLARIDEL
2013

SAN ILDEFONSO

2013

2012

2012

2013

Government equity, beginning of the period


Additions (Deductions)

2,924
-

2,924
-

Government equity, end of period

2,924

2,924

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

SAN MIGUEL

2012

2013

SAN RAFAEL

2012

SANTA MARIA

2013

2012

2013

2012

539
-

7
532

289
-

289
-

539

539

289

289

18,919
-

7,699
11,220

18,919

18,919

2,311
-

2,311
-

2,311

2,311

Retained earnings, beginning of period


Additions (Deductions)

1,438
1,879

1,672
(234)

118,252
(489)

116,937
1,315

47,226
6,174

40,076
7,150

62,445
8,273

55,614
6,831

19,029
7,075

14,345
4,684

112,511
26,574

95,613
16,898

Retained earnings, end of period

3,317

1,438

117,763

118,252

53,400

47,226

70,718

62,445

26,104

19,029

139,085

112,511

Total equity

3,317

1,438

120,687

121,176

55,720

49,546

71,257

62,984

45,023

37,948

139,374

112,800

Difference between totals and sums of components is due to rounding off.

190

PROVINCE OF NUEVA ECIJA


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BONGABON
2012

CABIAO

GEN. NATIVIDAD

GEN. TINIO

GUIMBA

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

4,761
-

4,761
-

Government equity, end of period

4,761

4,761

Donated capital, beginning of period


Additions (Deductions)

10,204
-

10,704
(500)

Donated capital, end of period

10,204

10,204

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

246,892
41,002

207,599
39,293

5,547
2,937

3,274
2,273

30,224
4,169

23,919
6,305

5,700
(550)

6,599
(899)

13,570
2,877

7,915
5,655

21,899
6,267

14,934
6,965

Retained earnings, end of period

287,894

246,892

8,484

5,547

34,393

30,224

5,150

5,700

16,447

13,570

28,166

21,899

Total equity

302,859

261,857

8,484

5,547

34,393

30,224

5,150

5,700

16,447

13,570

28,166

21,899

Difference between totals and sums of components is due to rounding off.

191

PROVINCE OF NUEVA ECIJA


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
JAEN

LICAB

LUPAO

2013

2012

2013

2012

2013

Government equity, beginning of the period


Additions (Deductions)

1,744

Government equity, end of period

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)
Reserved/Restricted capital, end of period

PEARANDA

SAN ANTONIO

SANTA ROSA

2013

2012

2013

2012

2013

2012

1,744

1,744

1,744

10,204
-

10,204
-

10,204

10,204

Retained earnings, beginning of period


Additions (Deductions)

23,753
4,624

24,414
(662)

(2,618)
(687)

4,964
(7,582)

1,610
(1,065)

1,021
589

32,322
2,806

28,630
3,692

13,952
1,851

10,202
3,751

50,065
8,052

37,120
12,945

Retained earnings, end of period

28,377

23,753

(3,305)

(2,618)

545

1,610

35,128

32,322

15,803

13,952

58,117

50,065

Total equity

28,377

23,753

(3,305)

(2,618)

12,493

13,558

35,128

32,322

15,803

13,952

58,117

50,065

500
(500)

Difference between totals and sums of components is due to rounding off.

192

2012

PROVINCE OF NUEVA ECIJA


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TALAVERA
2013

TALUGTUG

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

3,017
-

3,017
-

Government equity, end of period

3,017

3,017

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

50,505
9,918

44,439
6,066

363
(197)

168
195

Retained earnings, end of period

60,423

50,505

166

363

Total equity

63,440

53,522

166

363

Difference between totals and sums of components is due to rounding off.

193

PROVINCE OF PAMPANGA
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BACOLOR

2013

2012

Government equity, beginning of the period


Additions (Deductions)

164,077
19,740

Government equity, end of period

CANDABA

2013

2012

2013

164,034
43

25
9,020

183,817

164,077

9,045

Donated capital, beginning of period


Additions (Deductions)

1,364
1,267

1,112
252

Donated capital, end of period

2,631

1,364

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

FLORIDABLANCA

2012

GUAGUA

LUBAO

2013

2012

2013

2012

2013

2012

25

43,351
-

43,351
-

35,435
9,366

35,435
-

33,672
815

33,647
25

25

43,351

43,351

44,801

35,435

34,487

33,672

Retained earnings, beginning of period


Additions (Deductions)

327,434
30,683

300,556
26,878

21,941
3,276

17,654
4,287

(15,526)
(8,203)

(17,296)
1,770

116,533
9,033

105,984
10,549

78,262
4,968

77,874
388

84,277
16,881

70,084
14,193

Retained earnings, end of period

358,117

327,434

25,217

21,941

(23,729)

(15,526)

125,566

116,533

83,230

78,262

101,158

84,277

Total equity

544,565

492,875

25,217

21,941

(14,684)

(15,501)

168,917

159,884

128,031

113,697

135,645

117,949

Difference between totals and sums of components is due to rounding off.

194

PROVINCE OF PAMPANGA
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MACABEBE

MASANTOL

2013

2012

Government equity, beginning of the period


Additions (Deductions)

13,313
-

13,313
-

938
-

Government equity, end of period

13,313

13,313

Donated capital, beginning of period


Additions (Deductions)

2013

PORAC

2012

SANTA RITA

2013

2012

938
-

21,455
539

21,455
-

938

938

21,994

21,455

2013

SASMUAN
2013

2012

18

15,870
-

15,870
-

18

18

15,870

15,870

1,364
1,267

1,112
252

18

2012

Donated capital, end of period

2,631

1,364

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

4,048
11,747

5,146
(1,098)

17,223
(9,621)

22,245
(5,022)

10,673
5,681

9,006
1,667

(2,582)
(3,593)

(1,869)
(713)

12,585
514

11,728
857

Retained earnings, end of period

15,795

4,048

7,602

17,223

16,354

10,673

(6,175)

(2,582)

13,099

12,585

Total equity

29,108

17,361

8,540

18,161

38,348

32,128

(3,526)

(1,200)

28,969

28,455

Difference between totals and sums of components is due to rounding off.

195

PROVINCE OF TARLAC
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CAMILING
2012

2013

CONCEPCION

2012

2013

GERONA

2012

2013

MAYANTOC

2012

2013

MONCADA

2012

Government equity, beginning of the period


Additions (Deductions)

36,955
-

35,705
1,250

5,692
-

5,692
-

268
-

268
-

237
-

237
-

5,935

5,935
-

Government equity, end of period

36,955

36,955

5,692

5,692

268

268

237

237

5,935

5,935

Donated capital, beginning of period


Additions (Deductions)

23,049
28

21,490
1,559

18,049
-

16,490
1,559

Donated capital, end of period

23,077

23,049

18,049

18,049

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

7,059
-

7,059
-

6,129
-

Reserved/Restricted capital, end of period

7,059

7,059

Retained earnings, beginning of period


Additions (Deductions)

217,097
37,189

189,691
27,406

46,607
7,902

Retained earnings, end of period

254,286

217,097

Total equity

321,377

284,160

2013

2012

24
-

24
-

24

24

5,000
-

5,000
-

5,000

5,000

6,129
-

919
-

919
-

6,129

6,129

919

919

42,485
4,122

76,280
15,217

63,266
13,014

20,611
5,373

16,806
3,805

(3,792)
(247)

(2,922)
(870)

17,873
3,632

15,349
2,524

54,509

46,607

91,497

76,280

25,984

20,611

(4,039)

(3,792)

21,505

17,873

78,250

70,348

97,894

82,677

27,140

21,767

1,896

2,143

26,529

22,897

Difference between totals and sums of components is due to rounding off.

196

PROVINCE OF TARLAC
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PANIQUI
2013

RAMOS
2012

2013

SANTA IGNACIA

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

6,022
-

6,022
-

5,680
-

5,680
-

13,097
-

11,847
1,250

Government equity, end of period

6,022

6,022

5,680

5,680

13,097

13,097

Donated capital, beginning of period


Additions (Deductions)

28

28

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

11

11

11

Retained earnings, beginning of period


Additions (Deductions)

54,904
1,158

52,785
2,119

10,482
3,758

7,840
2,642

(5,868)
396

(5,918)
50

Retained earnings, end of period

56,062

54,904

14,240

10,482

(5,472)

(5,868)

Total equity

62,123

60,937

19,920

16,162

7,625

7,229

Reserved/Restricted capital, end of period

11
-

Difference between totals and sums of components is due to rounding off.

197

PROVINCE OF ZAMBALES
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CABANGAN
2012

IBA

2013

2012

2013

MASINLOC
2012

PALAUIG

2013

2012

SAN ANTONIO

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

28,062
-

28,047
16

242
-

242
-

20,290
-

20,290
-

31

15
16

Government equity, end of period

28,062

28,062

242

242

20,290

20,290

31

31

Donated capital, beginning of period


Additions (Deductions)

124
2,500

124
-

124
2,500

124
-

Donated capital, end of period

2,624

124

2,624

124

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

178,748
7,974

167,730
11,018

(5,567)
(1,750)

589
(6,156)

13,038
1,474

11,647
1,391

7,960
1,405

7,873
87

9,458
(269)

10,102
(644)

7,274
(654)

6,722
552

Retained earnings, end of period

186,722

178,748

(7,317)

(5,567)

14,512

13,038

9,365

7,960

9,189

9,458

6,620

7,274

Total equity

217,409

206,935

(7,317)

(5,567)

14,754

13,280

32,279

28,374

9,189

9,458

6,651

7,305

Difference between totals and sums of components is due to rounding off.

198

PROVINCE OF ZAMBALES
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN FELIPE
2013

SAN MARCELINO

2012

2013

SAN NARCISO

2012

SANTA CRUZ

2013

2012

2013

SUBIC

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

113
-

113
-

1,291
-

1,291
-

6,084
-

6,084
-

Government equity, end of period

113

113

1,291

1,291

6,084

6,084

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

30,352
453

20,172
10,180

12,199
5,765

8,852
3,348

(17,654)
68

(17,642)
(12)

336
(550)

732
(396)

121,352
2,032

118,683
2,669

Retained earnings, end of period

30,805

30,352

17,964

12,199

(17,586)

(17,654)

(214)

336

123,384

121,352

Total equity

30,918

30,465

19,255

13,490

(17,586)

(17,654)

6,420

123,396

121,364

Difference between totals and sums of components is due to rounding off.

199

5,870

12
-

12
-

12

12

CITIES OF REGION III - CENTRAL LUZON


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ANGELES

BALANGA

2013

2012

2013

2012

2013

Government equity, beginning of the period


Additions (Deductions)

332,427
-

328,714
3,713

61,670
-

61,670
-

1,070
-

Government equity, end of period

332,427

332,427

61,670

61,670

Donated capital, beginning of period


Additions (Deductions)

115,026
17,018

99,941
15,085

Donated capital, end of period

132,044

115,026

CABANATUAN

2012

GAPAN
2013

MABALACAT

2013

2012

2012

2013

2012

1,070
-

91,321
-

91,321
-

4,406
-

145
4,261

100,799
-

101,347
(548)

1,070

1,070

91,321

91,321

4,406

4,406

100,799

100,799

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

737
381

737

737
381

737

1,118

737

1,118

737

Retained earnings, beginning of period


Additions (Deductions)

1,931,840
342,541

1,749,606
182,234

190,858
62,332

157,760
33,098

31,294
10,987

22,667
8,627

453,524
50,336

429,862
23,662

62,637
13,322

57,496
5,141

248,759
36,240

218,540
30,219

Retained earnings, end of period

2,274,381

1,931,840

253,190

190,858

42,281

31,294

503,860

453,524

75,959

62,637

284,999

248,759

Total equity

2,739,970

2,380,030

314,860

252,528

44,469

33,101

595,181

544,845

80,365

67,043

385,798

349,558

Reserved/Restricted capital, end of period

Difference between totals and sums of components is due to rounding off.

200

CITIES OF REGION III - CENTRAL LUZON


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MALOLOS
2013

MEYCAUAYAN

2012

2013

MUOZ

2012

2013

SAN FERNANDO
2012

SAN JOSE

SAN JOSE DEL MONTE

2013

2012

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

173
-

173
-

547
-

547
-

53,417
-

53,417
-

10,977
-

10,977
-

4,120
-

4,120
-

Government equity, end of period

173

173

547

547

53,417

53,417

10,977

10,977

4,120

4,120

Donated capital, beginning of period


Additions (Deductions)

113,148
17,018

98,063
15,085

Donated capital, end of period

130,166

113,148

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

230,352
11,446

226,892
3,460

15,245
(4,284)

21,976
(6,731)

57,915
(13,971)

54,374
3,541

155,138
14,862

146,712
8,426

35,658
5,228

31,138
4,520

266,403
124,173

221,542
44,861

Retained earnings, end of period

241,798

230,352

10,961

15,245

43,944

57,915

170,000

155,138

40,886

35,658

390,576

266,403

Total equity

241,971

230,525

11,508

15,792

43,944

57,915

223,417

208,555

51,863

46,635

524,862

383,671

Difference between totals and sums of components is due to rounding off.

201

CITIES OF REGION III - CENTRAL LUZON


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TARLAC
2013

2012

Government equity, beginning of the period


Additions (Deductions)

3,927
-

3,927
-

Government equity, end of period

3,927

3,927

Donated capital, beginning of period


Additions (Deductions)

1,878
-

1,878
-

Donated capital, end of period

1,878

1,878

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

184,057
31,870

160,647
23,410

Retained earnings, end of period

215,927

184,057

Total equity

221,732

189,862

Difference between totals and sums of components is due to rounding off.

202

PROVINCES OF AURORA
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows
Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows

3,189
3,493
(304)

BALER
2012

2,260
2,550
(290)

2013

1,904
2,129
(225)

DIPACULAO
2012

1,095
1,377
(282)

2013

1,285
1,364

2012

1,165
1,173

(79)

(8)

2,178

1,004
2,382

1,133

1,004
2,382

1,045

(2,178)

(1,378)

(1,133)

(1,378)

(1,045)

Cash flows from financing activities


Cash inflows
Cash outflows

1,415
-

1,415
-

Net cash provided by (used in) financing activities

1,415

1,415

(1,358)

(1,660)

(1,124)

1,407

Net cash provided by (used in) investing activities

Net increase (decrease) in cash and cash equivalents

(2,482)

(253)

Cash and cash equivalents, beginning of period

4,024

4,277

2,517

4,177

1,507

100

cash and cash equivalents, end of period

1,542

4,024

1,159

2,517

383

1,507

Difference between totals and sums of components is due to rounding off.

203

PROVINCES OF BATAAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BAGAC

2013

2012

260,730
201,830

241,135
206,239

7,998
6,968

Net cash provided by (used in) operating activities

58,900

34,896

1,030

Cash flows from investing activities


Cash inflows
Cash outflows

63
13,433

108
22,604

372

(13,370)

(22,496)

(372)

22,428

15,422
14,943

569
(569)

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

(22,428)

479

2013

DINALUPIHAN
2012

HERMOSA

LIMAY

MARIVELES

2013

2012

2013

2012

2013

2012

2013

2012

7,054
8,112

62,456
48,021

61,640
53,807

21,015
12,359

18,590
13,965

38,948
28,041

31,864
26,982

64,544
48,278

61,484
49,027

(1,058)

14,435

7,833

8,656

4,625

10,907

4,882

16,266

12,457

2,232

1,730

57
10

2,211

2,352

4,381

16,968

(2,232)

(1,730)

47

(2,211)

(2,352)

(4,381)

(16,968)

2,427
659

5,390

5,390

3,239

900
3,802

3,254

2,000
2,867

8,000

8,000
367

1,768

(5,390)

(5,390)

(3,239)

(2,902)

(3,254)

(8,000)

7,633

(867)

Net increase (decrease) in cash and cash equivalents

23,102

12,879

89

712

6,813

2,443

3,687

1,770

5,442

1,663

3,885

3,122

Cash and cash equivalents, beginning of period

47,274

34,395

791

79

7,654

5,211

6,635

4,865

3,511

1,848

17,772

14,650

cash and cash equivalents, end of period

70,376

47,274

880

791

14,467

7,654

10,322

6,635

8,953

3,511

21,657

17,772

Difference between totals and sums of components is due to rounding off.

204

PROVINCES OF BATAAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MORONG
2013

Cash flows from operating activities


Cash inflows
Cash outflows

ORANI

2012

ORION

2013

2012

2013

2012

4,235
5,697

2,275
4,205

41,363
37,750

40,102
35,534

20,171
14,716

18,126
14,607

(1,462)

(1,930)

3,613

4,568

5,455

3,519

Cash flows from investing activities


Cash inflows
Cash outflows

2,196

3,141

63
311

49
133

Net cash provided by (used in) investing activities

(2,196)

(3,141)

(248)

(84)

Cash flows from financing activities


Cash inflows
Cash outflows

203

2,095
85

1,093

1,093

680

680

(203)

2,010

(1,093)

(1,093)

(680)

(680)

(1,665)

80

324

334

4,527

2,755

2,323

2,243

1,928

1,594

6,660

3,905

658

2,323

2,252

1,928

11,187

6,660

Net cash provided by (used in) operating activities

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents, beginning of period

cash and cash equivalents, end of period


Difference between totals and sums of components is due to rounding off.

205

PROVINCES OF BULACAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ANGAT

2013

2012

1,185,178
1,021,459

Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows

BALAGTAS

BALIUAG

2013

2012

2013

2012

1,095,509
961,018

41,222
32,279

36,286
29,252

19,206
13,119

13,937
17,494

130,817
108,557

163,719

134,491

8,943

7,034

6,087

(3,557)

28,934
149,686

4,155
120,124

1,232

1,509

558

(120,752)

(115,969)

(1,232)

(1,509)

(558)

98,402
88,404

67,967
71,367

63
4,007

221
3,972

1,166

9,998

(3,400)

(3,944)

(3,751)

(1,166)

52,965

15,122

3,767

1,774

4,363

Cash and cash equivalents, beginning of period

143,252

128,130

4,789

3,015

658

1,128

cash and cash equivalents, end of period

196,217

143,252

8,556

4,789

5,021

658

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Difference between totals and sums of components is due to rounding off.

206

2012

2013

2012

119,481
101,556

63,817
57,007

61,291
53,802

50,712
45,539

50,618
43,516

22,260

17,925

6,810

7,489

5,173

7,102

7
754

13
39,565

12
50,212

5,058
7,943

151
8,323

3,500
8,828

3,659
9,005

(747)

(39,552)

(50,200)

(2,885)

(8,172)

(5,328)

(5,346)

5,000
1,166

37,098
20,153

48,186
9,707

3,721

10,404
3,992

3,834

16,945

38,479

(3,721)

6,412

(347)

2012

BULAKAN

2013

(470)

2013

BOCAUE

6,204

204

5,729

(155)

1,756

8,546

2,342

13,352

7,623

4,695

2,939

8,199

8,546

13,556

13,352

4,540

4,695

PROVINCES OF BULACAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
BUSTOS
2013

Cash flows from operating activities


Cash inflows
Cash outflows
Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

CALUMPIT
2012

2013

HAGONOY

2012

2013

MARILAO

2012

2013

NORZAGARAY

2012

152,300
152,400

2013

2012

2013

2012

68,691
58,456

64,203
53,630

66,826
64,122

66,512
64,437

10,235

10,573

2,704

2,075

40,302
33,721

37,788
32,840

106,333
79,773

97,730
92,287

102,233
89,553

98,685
83,362

166,300
154,200

6,581

4,948

26,560

5,443

12,680

15,323

12,100

977

1,246

4,622

4,874

3,032

7,939

1,576

1,178

2,440

45
2,064

(977)

(1,246)

(4,622)

(4,874)

(3,032)

(7,939)

(1,576)

(1,178)

(2,440)

(2,019)

5,400
6,214

5,864

7,800

5,400

9,065

9,065

(5,864)

(7,800)

(5,400)

(9,065)

(9,065)

(406)

(100)

Cash flows from financing activities


Cash inflows
Cash outflows

7,647

1,123
4,520

Net cash provided by (used in) financing activities

(7,647)

(3,397)

5,604

3,702

14,291

(2,828)

8,834

1,520

4,300

(5,500)

Cash and cash equivalents, beginning of period

10,761

7,059

7,073

9,901

2,115

595

2,100

7,600

cash and cash equivalents, end of period

16,365

10,761

21,364

7,073

10,949

2,115

6,400

2,100

Net increase (decrease) in cash and cash equivalents

OBANDO

Difference between totals and sums of components is due to rounding off.

207

(814)

29

29

330

293

56

1,500

1,170

4,748

4,692

1,094

1,500

5,041

4,748

PROVINCES OF BULACAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PANDI
2013

Cash flows from operating activities


Cash inflows
Cash outflows

PLARIDEL
2012

SAN ILDEFONSO

SAN MIGUEL

SAN RAFAEL

SANTA MARIA

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

15,639
13,872

13,123
11,724

44,164
42,295

42,946
39,184

39,969
36,633

36,045
32,051

39,307
32,901

33,893
28,775

40,623
47,657

44,036
32,410

149,017
111,775

126,635
92,298

1,767

1,399

1,869

3,762

3,336

3,994

6,406

5,118

(7,034)

11,626

37,242

34,337

495

831

8,357

4,106

8,001

1,120

225
7,370

152
12,328

20,082
7,067

16
4,268

56
47,623

113
10,367

(495)

(831)

(8,357)

(4,106)

(8,001)

(1,120)

(7,145)

(12,176)

13,015

(4,252)

(47,567)

(10,254)

4
615

2,435

214
2,436

565

2,640
485

5,339

5,339

55,311
18,974

175
18,806

(817)

(611)

(2,435)

(2,222)

(565)

2,155

(5,339)

(5,339)

36,337

(18,631)

Net increase (decrease) in cash and cash equivalents

455

(43)

(6,488)

642

2,035

26,012

5,452

Cash and cash equivalents, beginning of period

648

691

34,595

34,939

17,593

1,103

648

28,107

34,595

10,493

Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

cash and cash equivalents, end of period

501
1,318

(344)

Difference between totals and sums of components is due to rounding off.

208

(7,100)

652

(1,304)

(4,903)

16,941

10,594

15,497

5,026

2,991

14,459

9,007

17,593

9,290

10,594

5,668

5,026

40,471

14,459

PROVINCES OF NUEVA ECIJA


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BONGABON

CABIAO

GEN. NATIVIDAD

2013

2012

2013

2012

2013

2012

269,615
199,811

245,669
184,809

14,898
9,322

12,978
8,572

29,969
29,002

33,607
31,342

4,876
3,956

Net cash provided by (used in) operating activities

69,804

60,861

5,576

4,406

967

2,265

920

Cash flows from investing activities


Cash inflows
Cash outflows

1,000
47,100

7
36,382

1,277

7
70

1,000
1,469

814

377

(46,100)

(36,375)

(1,277)

(63)

(814)

11,505
26,110

4,566
21,465

4
4,254

4,506

305

(14,605)

(16,899)

(4,250)

(4,506)

(305)

9,099

7,587

49

Cash and cash equivalents, beginning of period

31,975

24,389

1,794

cash and cash equivalents, end of period

41,074

31,975

1,843

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

(163)

(469)

2013

GEN. TINIO

2012

GUIMBA

2013

2012

15,340
10,763

16,684
10,415

42,331
28,273

36,082
27,455

4,577

6,269

14,058

8,627

1,523

3,001

4,696

4,821

(377)

(1,523)

(3,001)

(4,696)

(4,821)

1,101

390

(1,101)

(390)

4,148
4,271
(123)

2013

2012

389

479

10,209

3,292

(1)

(389)

(479)

(10,209)

(3,292)

193

350

153

(124)

2,665

2,789

1,957

718

368

154

278

4,310

1,521

2,029

1,515

1,794

911

718

307

154

6,975

4,310

1,182

2,029

Difference between totals and sums of components is due to rounding off.

209

(847)

514

PROVINCES OF NUEVA ECIJA


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
JAEN

LICAB

2013

2012

23,092
15,820

19,654
14,366

6,385
5,824

4,762
2,627

4,048
3,714

Net cash provided by (used in) operating activities

7,272

5,288

561

2,135

Cash flows from investing activities


Cash inflows
Cash outflows

1,057

1,314

(1,057)

(1,314)

2,967
(2,967)

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

2013

LUPAO
2012

2013

PEARANDA
2012

SAN ANTONIO

2013

2012

2013

3,560
2,934

22,367
18,143

19,514
14,635

21,799
16,493

334

626

4,224

4,879

887

3,505

2,666

(887)

(3,505)

2,989

186
670

(2,989)

SANTA ROSA

2012

2013

2012

19,673
13,690

37,780
25,551

33,825
24,068

5,306

5,983

12,229

9,757

3,591

2,182

3,592

18,979

5,377

(2,666)

(3,591)

(2,182)

(3,592)

(18,979)

(5,377)

4,566
660

1,135

1,135

3,455

2,634

11,315
1,661

1,054

(484)

3,906

(1,135)

(1,135)

(3,455)

(2,634)

9,654

(1,054)

1,027

423

153

(331)

(244)

2,904

3,326

Net increase (decrease) in cash and cash equivalents

3,248

985

561

2,135

(1,037)

Cash and cash equivalents, beginning of period

1,832

847

4,112

1,977

1,636

609

6,457

6,304

935

1,179

7,049

3,723

cash and cash equivalents, end of period

5,080

1,832

4,673

4,112

599

1,636

6,880

6,457

604

935

9,953

7,049

Difference between totals and sums of components is due to rounding off.

210

PROVINCES OF NUEVA ECIJA


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TALAVERA

TALUGTUG

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

41,635
29,295

36,721
26,553

5,095
3,655

4,461
3,880

Net cash provided by (used in) operating activities

12,340

10,168

1,440

581

Cash flows from investing activities


Cash inflows
Cash outflows

11,161

9,741

826

556

(11,161)

(9,741)

(826)

(556)

Cash flows from financing activities


Cash inflows
Cash outflows

3,614

675

Net cash provided by (used in) financing activities

(3,614)

(675)

1,179

(3,187)

(61)

25

813

4,000

136

111

1,992

813

75

136

Net cash provided by (used in) investing activities

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents, beginning of period

cash and cash equivalents, end of period

2013

2012

Difference between totals and sums of components is due to rounding off.

211

PROVINCES OF PAMPANGA
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BACOLOR

CANDABA

FLORIDABLANCA

GUAGUA

LUBAO

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

374,526
302,225

327,700
265,657

11,690
9,265

12,240
8,916

26,272
15,472

21,901
13,564

97,535
77,259

81,507
64,980

76,237
68,289

66,184
52,493

73,666
56,681

65,930
55,298

Net cash provided by (used in) operating activities

72,301

62,043

2,425

3,324

10,800

8,337

20,276

16,527

7,948

13,691

16,985

10,632

Cash flows from investing activities


Cash inflows
Cash outflows

38,530

43,419

1,739

741

6,180

2,290

12,008

12,712

4,568

18,369

11,145

6,696

(38,530)

(43,419)

(1,739)

(741)

(6,180)

(2,290)

(12,008)

(12,712)

(4,568)

(18,369)

(11,145)

(6,696)

32
20,544

5,045
14,747

14

13

7,412

1,959

634

634

2,756

5,000
4,580

17
3,245

20
3,293

(20,512)

(9,702)

(14)

(13)

(7,412)

(1,959)

(634)

(634)

(2,756)

(3,228)

(3,273)

Net increase (decrease) in cash and cash equivalents

13,259

8,922

672

2,570

(2,792)

4,088

7,634

3,181

624

Cash and cash equivalents, beginning of period

49,065

40,143

3,611

1,041

7,317

3,229

21,829

18,648

cash and cash equivalents, end of period

62,324

49,065

4,283

3,611

4,525

7,317

29,463

21,829

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Difference between totals and sums of components is due to rounding off.

212

420

(4,258)

2,612

663

6,116

10,374

3,107

2,444

6,740

6,116

5,719

3,107

PROVINCES OF PAMPANGA
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MACABEBE

MASANTOL

PORAC

SANTA RITA

2013

2012

2013

2012

2013

2012

26,313
24,304

25,380
24,151

19,113
14,338

17,581
15,254

27,857
22,209

22,034
18,284

Net cash provided by (used in) operating activities

2,009

1,229

4,775

2,327

5,648

3,750

Cash flows from investing activities


Cash inflows
Cash outflows

1,899

1,167

716

553

(1,899)

(1,167)

(716)

(553)

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

2013

3,367
3,381

SASMUAN

2012

2013

2012

2,539
2,453

12,476
11,027

12,404
10,264

86

1,449

2,140

275

891

(275)

(891)

(14)

2
7

3
1

4,781

2,514

471

423

13
1,224

22
1,330

(5)

(4,781)

(2,514)

(471)

(423)

(1,211)

(1,308)

(6)

(187)

4,461

2,774

(14)

86

(37)

(59)

Net increase (decrease) in cash and cash equivalents

105

64

Cash and cash equivalents, beginning of period

287

223

319

506

3,994

1,220

144

58

2,341

2,400

cash and cash equivalents, end of period

392

287

313

319

8,455

3,994

130

144

2,304

2,341

Difference between totals and sums of components is due to rounding off.

213

PROVINCES OF TARLAC
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

CAMILING

CONCEPCION

GERONA

MAYANTOC

2013

2012

2013

2012

2013

2012

2013

2012

234,772
171,210

218,697
166,117

57,455
41,658

54,668
42,261

59,757
33,070

53,568
31,303

19,508
12,217

17,091
12,622

6,281
5,789

Net cash provided by (used in) operating activities

63,562

52,580

15,797

12,407

26,687

22,265

7,291

4,469

Cash flows from investing activities


Cash inflows
Cash outflows

1,413
22,261

1,038
26,871

1,138
6,723

768
8,150

269
9,449

250
13,430

5,644

(20,848)

(25,833)

(5,585)

(7,382)

(9,180)

(13,180)

39,648
69,839

22,114
17,319

3,576

3,000
3,520

38
5,061

(30,191)

4,795

(3,576)

Net increase (decrease) in cash and cash equivalents

12,523

31,542

6,636

Cash and cash equivalents, beginning of period

55,197

23,655

cash and cash equivalents, end of period

67,720

55,197

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

2013

2012

5,748
5,243

22,986
19,164

20,214
17,032

492

505

3,822

3,182

3,100

162

(5,644)

(3,100)

(162)

33
5,052

750
2,841

24
2,115

2,930

2,959

(5,023)

(5,019)

(2,091)

(2,091)

(2,930)

(2,959)

4,505

12,484

4,066

(444)

(722)

492

343

892

223

6,369

1,864

9,774

5,708

4,926

5,648

1,241

898

2,353

2,130

13,005

6,369

22,258

9,774

4,482

4,926

1,733

1,241

3,245

2,353

(520)

Difference between totals and sums of components is due to rounding off.

214

2013

MONCADA

2012

PROVINCES OF TARLAC
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PANIQUI
2013

Cash flows from operating activities


Cash inflows
Cash outflows

RAMOS
2012

SANTA IGNACIA

2013

2012

2013

2012

40,578
36,698

41,905
36,567

13,256
11,075

11,102
8,847

14,951
11,539

14,401
12,242

3,880

5,338

2,181

2,255

3,412

2,159

Cash flows from investing activities


Cash inflows
Cash outflows

14
-

6
445

6
2,029

Net cash provided by (used in) investing activities

14

(439)

(2,023)

38,860
52,075

16,557
-

1,016

1,334

2,340

(13,215)

16,557

(1,016)

(1,334)

(2,340)

Net increase (decrease) in cash and cash equivalents

(9,335)

21,895

1,165

935

633

297

Cash and cash equivalents, beginning of period

26,822

4,927

2,477

1,542

1,235

938

cash and cash equivalents, end of period

17,487

26,822

3,642

2,477

1,868

1,235

Net cash provided by (used in) operating activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Difference between totals and sums of components is due to rounding off.

215

2,500
2,339
161

PROVINCES OF ZAMBALES
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

CABANGAN

125,721
106,259

6,150
4,128

5,448
3,998

8,404
6,529

7,921
6,276

9,302
8,832

8,994
7,838

4,432
3,067

3,151
2,850

10,380
8,237

8,569
6,691

Net cash provided by (used in) operating activities

24,596

19,462

2,022

1,450

1,875

1,645

470

1,156

1,365

301

2,143

1,878

Cash flows from investing activities


Cash inflows
Cash outflows

2,500
12,363

114
12,927

2,500
1,942

36
1,416

1,211

2,813

1,909

4,166

Net cash provided by (used in) investing activities

(9,863)

(12,813)

558

(1,380)

(1,211)

(2,813)

(1,909)

(4,166)

Cash flows from financing activities


Cash inflows
Cash outflows

3,341
12,270

7,723
12,147

2,548
4,387

3,373
5,038

777

800

141

10
129

8
17

12
17

785
3,493

3,578
1,930

Net cash provided by (used in) financing activities

(8,929)

(4,424)

(1,839)

(1,665)

(777)

(800)

(141)

(119)

(9)

(5)

(2,708)

1,648

5,804

2,225

183

1,098

845

887

(343)

(2,517)

(2,474)

Cash and cash equivalents, beginning of period

40,017

37,792

1,522

1,737

5,771

4,926

1,386

1,729

3,447

5,964

2,688

3,328

cash and cash equivalents, end of period

45,821

40,017

1,705

1,522

6,869

5,771

2,273

1,386

3,592

3,447

214

2,688

Difference between totals and sums of components is due to rounding off.

216

2012

2013

2012

2013

SAN ANTONIO

132,478
107,882

(215)

2013

PALAUIG

2012

Net increase (decrease) in cash and cash equivalents

2012

MASINLOC

2013

Cash flows from operating activities


Cash inflows
Cash outflows

2013

IBA

2012

145

2013

2012

(640)

PROVINCES OF ZAMBALES
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN FELIPE

Cash flows from operating activities


Cash inflows
Cash outflows
Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

SAN MARCELINO

SAN NARCISO

2013

2012

2013

2012

11,480
9,612

10,063
9,448

15,615
6,368

10,587
5,891

2,784
2,479

2,424
2,073

2,444
2,247

1,868

615

9,247

4,696

305

351

391

78
262

1,933

541

234

(391)

(184)

(1,933)

(541)

653

750
1,300

2013

SANTA CRUZ

2012

2013

SUBIC

2012

2013

2012

2,977
2,781

61,487
56,383

65,587
58,413

197

196

5,104

7,174

135

4,743

3,594

(234)

(135)

(4,743)

(3,594)

2,510

2,631

110

120

182

182

(653)

(550)

(2,510)

(2,631)

(110)

(120)

(182)

(182)

824

(119)

4,804

1,524

(39)

96

15

14

361

3,580

Cash and cash equivalents, beginning of period

8,166

8,285

5,519

3,995

149

53

160

146

11,209

7,629

cash and cash equivalents, end of period

8,990

8,166

10,323

5,519

110

149

175

160

11,570

11,209

Difference between totals and sums of components is due to rounding off.

217

CITIES OF REGION III - CENTRAL LUZON


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ANGELES

2013

2012

2,445,783
1,796,439

2,273,199
1,806,134

343,154
258,504

Net cash provided by (used in) operating activities

649,344

467,065

Cash flows from investing activities


Cash inflows
Cash outflows

27,748
375,641

2012

305,500
265,605

46,610
39,758

42,020
39,049

322,472
224,231

84,650

39,895

6,852

2,971

31,460
232,402

26,993

2,941

(347,893)

(200,942)

(26,993)

(2,941)

64,503
285,122

78,494
284,831

19,709
47,321

25,732
43,392

(220,619)

(206,337)

(27,612)

(17,660)

80,832

59,786

30,045

19,294

Cash and cash equivalents, beginning of period

459,031

399,245

46,630

cash and cash equivalents, end of period

539,863

459,031

76,675

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

2012

CABANATUAN

2013

Cash flows from operating activities


Cash inflows
Cash outflows

2013

BALANGA

2012

276,732
222,227

36,686
19,568

33,146
19,914

232,849
177,678

218,805
174,176

98,241

54,505

17,118

13,232

55,171

44,629

65,845

5,444
28,031

7,432

11,871

915
24,626

36,721

(65,845)

(22,587)

(7,432)

(11,871)

(23,711)

(36,721)

8,708
8,234

6,340
27,951

1,142
38,211

2,054

2,084

257
22,862

298
18,260

474

(21,611)

(37,069)

(2,054)

(2,084)

(22,605)

(17,962)

7,326

2,971

10,785

(5,151)

7,632

8,855

(10,054)

27,336

4,998

2,027

23,106

28,257

2,972

3,695

60,113

70,167

46,630

12,324

4,998

33,891

23,106

10,604

2,972

68,968

60,113

218

2012

MABALACAT

2013

Difference between totals and sums of components is due to rounding off.

2013

GAPAN

(723)

2013

2012

CITIES OF REGION III - CENTRAL LUZON


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MALOLOS
2013

Cash flows from operating activities


Cash inflows
Cash outflows

MEYCAUAYAN

2012

2013

MUOZ

2012

2013

SAN FERNANDO
2012

2013

2012

SAN JOSE

SAN JOSE DEL MONTE

2013

2012

2013

2012

156,375
144,359

153,303
148,802

151,382
142,844

148,339
135,863

25,599
18,463

23,385
17,160

259,285
202,156

228,155
177,019

40,293
28,511

36,788
27,719

598,049
373,000

598,561
425,922

Net cash provided by (used in) operating activities

12,016

4,501

8,538

12,476

7,136

6,225

57,129

51,136

11,782

9,069

225,049

172,639

Cash flows from investing activities


Cash inflows
Cash outflows

5,095
13,436

10,027
14,077

6,559
10,061

349
16,449

11
4,794

14
3,111

243
24,817

190
23,671

3,716

4,153

14,925
137,160

15,436
60,880

Net cash provided by (used in) investing activities

(8,341)

(4,050)

(3,502)

(16,100)

(4,783)

(3,097)

(24,574)

(23,481)

(3,716)

(4,153)

(122,235)

(45,444)

Cash flows from financing activities


Cash inflows
Cash outflows

821

6,515
8,381

7,957
4,648

1,350

1,350

4,268
20,754

6,000
20,625

2,827

3,210

105,868

116,280

Net cash provided by (used in) financing activities

(821)

(1,866)

3,309

(1,350)

(1,350)

(16,486)

(14,625)

(2,827)

(3,210)

(105,868)

(116,280)

3,675

(370)

3,170

1,003

1,778

16,069

13,030

5,239

1,706

Net increase (decrease) in cash and cash equivalents

(315)

(3,054)

10,915

Cash and cash equivalents, beginning of period

54,040

54,410

3,232

3,547

3,471

1,693

44,280

31,250

11,828

10,122

127,201

116,286

cash and cash equivalents, end of period

57,715

54,040

6,402

3,232

4,474

3,471

60,349

44,280

17,067

11,828

124,147

127,201

Difference between totals and sums of components is due to rounding off.

219

CITIES OF REGION III - CENTRAL LUZON


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TARLAC
2013

Cash flows from operating activities


Cash inflows
Cash outflows

2012

233,029
167,367

208,465
152,678

Net cash provided by (used in) operating activities

65,662

55,787

Cash flows from investing activities


Cash inflows
Cash outflows

56,761

30,497

(56,761)

(30,497)

18,706
37,520

37,365
35,950

(18,814)

1,415

Net increase (decrease) in cash and cash equivalents

(9,913)

26,705

Cash and cash equivalents, beginning of period

77,160

50,455

cash and cash equivalents, end of period

67,247

77,160

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Difference between totals and sums of components is due to rounding off.

220

REGION

Calabarzon

RIZAL
Morong
Pililla
Tanay
Teresa
LAGUNA
Alaminos
Cabuyao
Laguna
Pagsanjan
Pakil
San Pedro
Siniloan
Santa Cruz

CITIES
Batangas
Calamba
Dasmarias
Metro Lipa
Metro Quezon
San Pablo
Tagaytay
Tanauan
Trece Martirez

CAVITE
Amadeo
Carmona
Gen. E. Aguinaldo
Gen M. Alvarez
Indang
Maragondon
Mendez
Silang
Tanza

BATANGAS
Agoncillo
Alitagtag
Balayan
Lemery
Lian
Mabini
Nasugbu
Rosario
San Juan
San Luis
Taal
Taysan
Tuy

QUEZON
Atimonan
Calauag
Dolores
Guinayangan
Infanta
Lopez
Macalelon
Mauban
Polilio
San Francisco
Tagkawayan
Tiaong
Unisan

4A

REGION IV - A - CALABARZON
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BATANGAS
2012

2013

CAVITE

2012

2013

LAGUNA
2012

QUEZON

RIZAL

2013

2012

2013

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

1,686,127
675,850
16,419
543,990
275,212
29,727
144,929

1,466,229
566,917
19,351
507,681
221,013
27,114
124,153

160,313
44,726
90,757
18,579
1,376
4,875

145,413
36,251
83,901
15,924
1,930
7,407

201,486
90,901
68,464
24,694
2,975
14,452

170,388
61,215
4,156
65,603
23,859
4,858
10,697

282,296
109,905
79,428
61,861
4,971
26,131

270,140
118,357
76,432
53,151
3,046
19,154

59,060
26,648
18,087
10,997
490
2,838

47,245
19,588
15,887
8,654
479
2,637

61,358
41,944
9,983
4,799
3,747
885

52,408
31,948
10,069
5,775
3,745
871

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

6,816,235
21,353
180,159
6,466,023
40,233
108,467

6,480,542
21,353
163,526
6,138,464
43,042
114,157

658,543
2,203
631,639
19
24,682

659,709
2,167
633,174
25
24,343

704,542
16,800
676,447
9,951
1,344

692,673
16,060
666,810
8,177
1,626

971,100
7,551
19,294
926,632
11,111
6,512

863,735
7,551
15,332
824,994
11,110
4,748

412,343
4,094
390,270
566
17,413

413,495
2,897
392,813
570
17,215

343,239
31,462
309,836
130
1,811

332,083
23,960
306,247
130
1,746

8,502,362

7,946,771

818,856

805,122

906,028

863,061

1,253,396

1,133,875

471,403

460,740

404,597

384,491

Current liabilities
Trade and non-trade payables
Others

677,456
560,057
117,399

604,736
535,332
69,404

38,830
38,035
795

36,874
35,644
1,230

50,250
48,324
1,926

53,040
50,725
2,315

165,644
149,043
16,601

145,593
136,332
9,261

95,663
78,402
17,261

87,625
72,801
14,824

19,221
14,473
4,748

16,100
12,780
3,320

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

2,248,432
3,403
364,359
1,724,557
6,254
83,422
66,437

2,314,374
3,283
389,916
1,747,363
40
96,993
76,779

387,580
33,742
345,715
6,214
1,442
467

401,251
28,738
369,878
1,503
1,132

321,317
308,810
7,986
4,521

338,033
325,159
7,928
4,946

336,986
298,057
1,376
37,553

287,333
4,590
234,143
2,251
46,349

302,620
3,403
281,881
11,781
5,555

309,167
3,283
289,506
10,146
6,232

143,568
131,341
9,497
2,730

155,245
143,045
9,762
2,438

Total liabilities

2,925,888

2,919,110

426,410

438,125

371,567

391,073

502,630

432,926

398,283

396,792

162,789

171,345

Equity

5,576,474

5,027,661

392,446

366,997

534,461

471,988

750,766

700,949

73,120

63,948

241,808

213,146

Total liabilities and equity

8,502,362

7,946,771

818,856

805,122

906,028

863,061

1,253,396

1,133,875

471,403

460,740

404,597

384,491

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

223

REGION IV - A - CALABARZON
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
CITIES
2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

921,614
361,726
16,419
277,271
154,282
16,168
95,748

780,635
299,558
15,195
255,789
113,650
13,056
83,387

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

3,726,468
13,802
106,306
3,531,199
18,456
56,705

3,518,847
13,802
103,110
3,314,426
23,030
64,479

4,648,082

4,299,482

Current liabilities
Trade and non-trade payables
Others

307,848
231,780
76,068

265,504
227,050
38,454

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

756,361
330,617
358,753
40
51,340
15,611

823,345
356,588
385,632
40
65,403
15,682

Total liabilities

1,064,209

1,088,849

Equity

3,583,873

3,210,633

Total liabilities and equity

4,648,082

4,299,482

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

224

REGION IV - A - CALABARZON
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BATANGAS
2012

2013

CAVITE

2012

2013

LAGUNA
2012

2013

QUEZON

2012

2013

RIZAL

2012

2013

2012

4,352,751

4,110,175

312,687

294,433

552,091

531,519

553,243

520,171

158,230

145,572

213,639

195,787

4,317,490
284
34,977

4,094,664
855
14,656

311,133
1,554

292,726
1,707

550,447
1,644

529,710
1,809

540,335
12,908

517,996
2,175

157,987
243

145,126
446

212,912
727

194,902
885

3,789,139

3,686,751

285,834

273,976

494,584

485,628

489,779

457,398

150,093

142,526

184,846

180,778

1,458,329
2,130,765
193,654
6,391

1,320,241
2,166,105
195,681
4,724

98,771
162,951
21,921
2,191

95,676
156,407
20,201
1,692

194,626
273,607
25,781
570

184,476
273,628
26,895
629

216,076
248,465
24,341
897

193,513
241,688
22,197
-

59,558
59,429
28,578
2,528

57,313
54,130
29,119
1,964

62,174
106,558
15,916
198

62,684
101,373
16,630
91

563,612

423,424

26,853

20,457

57,507

45,891

63,464

62,773

8,137

3,046

28,793

15,009

26,853

20,457

57,507

45,891

63,464

62,773

8,137

3,046

28,793

15,009

26,853

20,457

57,507

45,891

63,464

62,773

8,137

3,046

28,793

15,009

563,612

563,612

423,424

423,424

Difference between totals and sums of components is due to rounding off.

225

REGION IV - A - CALABARZON
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
CITIES

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

2013

2012

2,562,861

2,422,693

2,544,676
284
17,901

2,414,204
855
7,634

2,184,003

2,146,445

827,124
1,279,755
77,117
7

726,579
1,338,879
80,639
348

378,858

276,248

378,858

378,858

276,248

276,248

Difference between totals and sums of components is due to rounding off.

226

REGION IV - A - CALABARZON
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BATANGAS

2013

2012

2013

Government equity, beginning of the period


Additions (Deductions)

565,924
12,743

492,443
73,481

96,190
9,501

Government equity, end of period

578,667

565,924

Donated capital, beginning of period


Additions (Deductions)

424,794
4,996

Donated capital, end of period

429,790

CAVITE

2012

LAGUNA

2013

2012

2013

102,690
(6,500)

79,691
-

79,691
-

107,539
699

105,691

96,190

79,691

79,691

428,669
(3,875)

98,509
1,986

103,008
(4,499)

17,530
738

424,794

100,495

98,509

QUEZON

2012

RIZAL

2013

2012

2013

2012

106,779
760

47,503
1,389

57,022
(9,519)

20,629
-

20,629
-

108,238

107,539

48,892

47,503

20,629

20,629

17,530
-

51,412
898

51,412
-

9,390
569

8,540
850

24,646
-

24,646
-

18,268

17,530

52,310

51,412

9,959

9,390

24,646

24,646

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

4,036,944
531,073

3,553,218
483,725

172,298
13,962

164,041
8,257

374,767
61,735

328,639
46,128

541,998
48,220

481,694
60,304

7,056
7,213

4,381
2,674

167,871
28,662

151,006
16,865

Retained earnings, end of period

4,568,017

4,036,943

186,260

172,298

436,502

374,767

590,218

541,998

14,269

7,055

196,533

167,871

Total equity

5,576,474

5,027,661

392,446

366,997

534,461

471,988

750,766

700,949

73,120

63,948

241,808

213,146

Difference between totals and sums of components is due to rounding off.

227

REGION IV - A - CALABARZON
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
CITIES
2013

2012

Government equity, beginning of the period


Additions (Deductions)

214,372
1,154

125,632
88,740

Government equity, end of period

215,526

214,372

Donated capital, beginning of period


Additions (Deductions)

223,307
805

223,533
(226)

Donated capital, end of period

224,112

223,307

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

2,772,954
371,281

2,423,457
349,497

Retained earnings, end of period

3,144,235

2,772,954

Total equity

3,583,873

3,210,633

Difference between totals and sums of components is due to rounding off.

228

REGION IV - A - CALABARZON
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BATANGAS

2013

2012

4,529,233
3,815,232

4,215,138
3,664,979

327,630
257,566

300,940
244,306

568,295
463,425

Net cash provided by (used in) operating activities

714,001

550,159

70,064

56,634

Cash flows from investing activities


Cash inflows
Cash outflows

70,920
484,514

30,545
338,300

2
26,460

(413,594)

(307,755)

107,831
291,241

559,242
457,337

516,805
432,676

160,098
120,266

147,644
112,770

220,275
170,262

209,099
167,935

104,870

83,632

101,905

84,129

39,832

34,874

50,013

41,164

971
14,091

6,172
42,166

2,175
41,072

10,081
155,888

3,484
124,496

2,121
12,279

4,737
6,384

13,745

12,735

(26,458)

(13,120)

(35,994)

(38,897)

(145,807)

(121,012)

(10,158)

(1,647)

(13,745)

(12,735)

119,281
307,374

6,533
41,664

2,307
40,720

96
39,286

6,481
47,537

83,741
39,031

65,981
28,791

3,667
26,281

2,238
31,219

26,272

27,454

(183,410)

(188,093)

(35,131)

(38,413)

(39,190)

(41,056)

44,710

37,190

(22,614)

(28,981)

(26,272)

(27,454)

Net increase (decrease) in cash and cash equivalents

116,997

54,311

8,475

5,101

29,686

3,679

808

307

7,060

4,246

9,996

975

Cash and cash equivalents, beginning of period

482,043

427,735

36,251

31,150

61,215

57,536

107,341

107,036

19,588

15,342

31,948

30,973

cash and cash equivalents, end of period

599,040

482,046

44,726

36,251

90,901

61,215

108,149

107,343

26,648

19,588

41,944

31,948

Net cash provided by (used in) financing activities

Difference between totals and sums of components is due to rounding off.

229

2012

2013

RIZAL

534,923
451,291

Cash flows from financing activities


Cash inflows
Cash outflows

2013

QUEZON

2012

Net cash provided by (used in) investing activities

2012

LAGUNA
2013

Cash flows from operating activities


Cash inflows
Cash outflows

2013

CAVITE

2012

2013

2012

REGION IV - A - CALABARZON
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
CITIES
2013

2012

2,693,693
2,346,376

2,505,727
2,256,001

Net cash provided by (used in) operating activities

347,317

249,726

Cash flows from investing activities


Cash inflows
Cash outflows

52,544
233,976

19,178
139,522

(181,432)

(120,344)

13,794
118,707

42,274
131,653

(104,913)

(89,379)

60,972

40,003

Cash and cash equivalents, beginning of period

225,700

185,698

cash and cash equivalents, end of period

286,672

225,701

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Difference between totals and sums of components is due to rounding off.

230

PROVINCE OF BATANGAS
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

AGONCILLO

ALITAGTAG
2012

BALAYAN

2013

2012

2013

2012

2013

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

160,313
44,726
90,757
18,579
1,376
4,875

145,413
36,251
83,901
15,924
1,930
7,407

12,298
6,698
3,636
1,789
21
154

11,388
6,182
3,520
1,500
32
154

12,269
673
10,763
591
11
231

9,773
565
8,307
659
11
231

3,429
1,304
1,317
750
3
55

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

658,543
2,203
631,639
19
24,682

659,709
2,167
633,174
25
24,343

37,736
37,736
-

38,637
38,637
-

38,469
97
38,372
-

44,601
97
44,504
-

818,856

805,122

50,034

50,025

50,738

Current liabilities
Trade and non-trade payables
Others

38,830
38,035
795

36,874
35,644
1,230

51
51
-

220
220
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

387,580
33,742
345,715
6,214
1,442
467

401,251
28,738
369,878
1,503
1,132

27,473
27,473
-

Total liabilities

426,410

438,125

Equity

392,446

Total liabilities and equity

818,856

LEMERY

2012

LIAN

2013

2012

2013

2012

3,472
1,093
1,414
907
3
55

13,291
1,964
4,024
2,300
1,256
3,747

18,891
6,539
3,662
2,913
1,011
4,766

4,055
44
2,893
1,118
-

40,752
40,747
5

39,859
39,854
5

85,085
2,106
76,665
6,314

77,756
2,070
68,717
6,969

28,953
28,953
-

28,144
28,144
-

54,374

44,181

43,331

98,376

96,647

33,008

31,818

5,504
5,432
72

2,744
2,672
72

2,161
1,115
1,046

1,692
1,057
635

6,967
6,830
137

6,918
6,808
110

788
788
-

1,064
1,064
-

28,207
28,207
-

35,153
35,153
-

34,390
34,390
-

23,631
23,157
17
457

24,706
23,567
17
1,122

15,667
15,495
172
-

16,763
16,524
239
-

29,501
28,725
776
-

28,709
27,933
776
-

27,524

28,427

40,657

37,134

25,792

26,398

22,634

23,681

30,289

29,773

366,997

22,510

21,598

10,081

17,240

18,389

16,933

75,742

72,966

2,719

2,045

805,122

50,034

50,025

50,738

54,374

44,181

43,331

98,376

96,647

33,008

31,818

Assets

Tota Assets

3,674
(34)
3,024
684
-

Liabilities and equity

Difference between totals and sums of components is due to rounding off.

231

PROVINCE OF BATANGAS
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MABINI
2013

NASUGBU
2012

2013

ROSARIO

2012

SAN JUAN

SAN LUIS

2013

2012

2013

2012

2013

TAAL

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

10,866
4,564
5,186
1,031
85
-

8,076
2,281
4,402
1,311
82
-

11,617
7,299
2,664
1,117
537

8,685
3,934
2,957
1,257
537

53,298
289
52,625
384
-

49,862
176
49,283
403
-

17,858
15,454
372
2,032
-

11,972
9,211
294
1,621
791
55

1,520
325
879
299
17

1,467
508
813
129
17

4,987
2,905
1,317
634
131

5,487
3,162
1,801
393
131

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

116,323
100,364
15,959

121,939
105,980
15,959

120,797
120,797
-

126,100
126,050
50

35,914
35,914
-

37,185
37,185
-

29,251
28,207
1,044

25,978
25,978
-

18,668
18,668
-

18,534
18,534
-

38,027
36,648
19
1,360

37,254
35,869
25
1,360

127,189

130,015

132,414

134,785

89,212

87,047

47,109

37,950

20,188

20,001

43,014

42,741

Current liabilities
Trade and non-trade payables
Others

6,700
6,700
-

6,482
5,587
895

3,986
3,986
-

5,003
4,998
5

16
16

4
4

964
811
153

858
705
153

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

31,388
30,917
471
-

34,330
33,859
471
-

103,234
103,228
6
-

Total liabilities

38,088

40,812

Equity

89,101
127,189

Tota Assets
Liabilities and equity

Total liabilities and equity

8,206
9,204
(998)

7,863
8,841
(978)

1,467
1,466
1

1,894
1,894
-

109,870
109,870
-

7,416
7,416
-

9,057
9,057
-

28,145
21,931
6,214
-

22,549
22,549
-

19,000
19,000
-

19,000
19,000
-

15,973
15,973
-

16,765
16,765
-

107,220

114,873

15,622

16,920

29,612

24,443

19,016

19,004

16,937

17,623

89,203

25,194

19,912

73,590

70,127

17,497

13,507

1,172

997

26,077

25,118

130,015

132,414

134,785

89,212

87,047

47,109

37,950

20,188

20,001

43,014

42,741

Difference between totals and sums of components is due to rounding off.

232

PROVINCE OF BATANGAS
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TAYSAN
2013

TUY

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

9,554
2,220
3,146
4,185
3

8,658
2,514
2,918
3,223
3

5,271
987
1,935
2,349
-

4,008
120
1,506
924
1,458

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

38,074
38,074
-

35,002
35,002
-

30,494
30,494
-

28,720
28,720
-

47,628

43,660

35,765

32,728

Current liabilities
Trade and non-trade payables
Others

393
12
381

325
10
315

1,627
1,624
3

1,807
1,784
23

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

33,752
33,742
10

41,462
28,738
12,714
10

17,247
17,247
-

15,443
15,443
-

Total liabilities

34,145

41,787

18,874

17,250

Equity

13,483

1,873

16,891

15,478

Total liabilities and equity

47,628

43,660

35,765

32,728

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

233

PROVINCE OF CAVITE
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

AMADEO

2013

2012

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

201,486
90,901
68,464
24,694
2,975
14,452

170,388
61,215
4,156
65,603
23,859
4,858
10,697

11,479
2,967
4,891
3,277
344

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

704,542
16,800
676,447
9,951
1,344

692,673
16,060
666,810
8,177
1,626

906,028

Current liabilities
Trade and non-trade payables
Others
Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

CARMONA

2012

GEN. E. AGUINALDO

2013

2012

2013

8,584
1,512
3,857
2,871
344

24,502
894
21,230
2,127
99
152

19,928
91
15,514
4,138
40
145

5,667
2,370
2,012
907
378

25,898
83
25,815
-

24,617
83
24,534
-

80,775
683
79,669
42
381

80,883
583
78,915
49
1,336

863,061

37,377

33,201

105,277

50,250
48,324
1,926

53,040
50,725
2,315

9,234
9,234
-

9,950
9,950
-

321,317
308,810
7,986
4,521

338,033
325,159
7,928
4,946

10,366
10,366
-

Total liabilities

371,567

391,073

Equity

534,461

Total liabilities and equity

906,028

2012

GEN. M. ALVAREZ

INDANG

2013

2012

2013

2012

4,725
1,532
1,943
740
510

39,702
11,974
24,705
1,767
1,256

42,350
7,928
31,734
1,580
1,108

18,739
11,272
3,278
973
1,198
2,018

17,934
9,919
3,725
1,032
1,214
2,044

33,967
33,967
-

34,401
34,401
-

163,294
3,626
149,759
9,909
-

154,824
3,327
143,369
8,128
-

66,646
66,601
45

67,521
67,476
45

100,811

39,634

39,126

202,996

197,174

85,385

85,455

9,752
9,752
-

13,629
13,629
-

945
945
-

1,365
1,365
-

4,701
4,647
54

2,648
2,648
-

7,212
6,997
215

7,308
6,981
327

11,400
11,400
-

19,627
15,019
87
4,521

22,657
17,596
115
4,946

18,061
18,061
-

19,295
19,295
-

41,397
41,397
-

42,644
42,644
-

49,225
41,727
7,498
-

53,499
45,817
7,682
-

19,600

21,350

29,379

36,286

19,006

20,660

46,098

45,292

56,437

60,807

471,988

17,777

11,851

75,898

64,525

20,628

18,466

156,898

151,882

28,948

24,648

863,061

37,377

33,201

105,277

100,811

39,634

39,126

202,996

197,174

85,385

85,455

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

234

PROVINCE OF CAVITE
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MARAGONDON
2013

2012

MENDEZ
2013

SILANG

2012

TANZA

2013

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

6,511
610
2,233
1,302
24
2,342

3,504
208
1,876
1,278
9
133

6,963
1,784
1,693
2,057
644
785

6,912
1,414
1,926
2,085
644
843

39,117
19,443
3,772
9,524
972
5,406

34,187
17,020
2,747
7,125
2,890
4,405

48,806
39,587
4,650
2,760
38
1,771

32,264
21,591
4,156
2,281
3,010
61
1,165

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

17,947
17,771
176

21,627
21,452
175

39,561
39,491
70

36,657
36,587
70

230,515
12,408
218,107
-

226,953
12,067
214,886
-

45,939
45,267
672

45,190
45,190
-

24,458

25,131

46,524

43,569

269,632

261,140

94,745

77,454

Current liabilities
Trade and non-trade payables
Others

1,576
1,576
-

1,875
3,000
(1,125)

2,673
1,247
1,426

4,238
1,128
3,110

9,371
9,140
231

9,526
9,523
3

4,786
4,786
-

2,501
2,501
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

20,653
20,653
-

20,703
20,703
-

25,906
25,906
-

20,473
20,473
-

136,082
135,681
401
-

147,362
147,231
131
-

22,229

22,578

28,579

24,711

145,453

156,888

4,786

2,501

2,229

2,553

17,945

18,858

124,179

104,252

89,959

74,953

24,458

25,131

46,524

43,569

269,632

261,140

94,745

77,454

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

235

PROVINCE OF LAGUNA
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALAMINOS

2013

2012

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

282,296
109,905
79,428
61,861
4,971
26,131

270,140
118,357
76,432
53,151
3,046
19,154

8,466
5,792
1,323
1,348
3

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

971,100
7,551
19,294
926,632
11,111
6,512

863,735
7,551
15,332
824,994
11,110
4,748

1,253,396

Current liabilities
Trade and non-trade payables
Others
Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

CABUYAO

2012

LAGUNA

PAGSANJAN
2013

2012

PAKIL

2013

2012

2013

2012

2013

2012

7,317
4,612
1,554
1,148
3

16,607
1,094
10,569
3,348
1,596
-

15,300
2,202
7,564
4,046
1,488
-

47,378
13,274
22,277
9,728
516
1,583

47,881
18,343
20,850
6,978
127
1,583

9,599
3,417
5,050
1,108
18
6

9,272
2,992
4,773
1,488
17
2

3,499
154
586
198
2,561

3,777
76
910
352
2,439

34,362
7,551
26,811
-

36,335
7,551
28,784
-

133,689
133,675
14

119,841
119,841
-

255,894
13,912
239,117
2,865

246,626
10,965
234,884
777

105,242
2
105,240
-

106,770
106,770
-

6,175
5,827
348

5,669
5,669
-

1,133,875

42,828

43,652

150,296

135,141

303,272

294,507

114,841

116,042

9,674

9,446

165,644
149,043
16,601

145,593
136,332
9,261

4,147
4,097
50

1,189
1,139
50

99,333
99,333
-

100,832
100,633
199

19,561
6,580
12,981

14,067
6,589
7,478

2,451
2,155
296

3,268
3,268
-

3,809
3,809
-

3,173
3,173
-

336,986
298,057
1,376
37,553

287,333
4,590
234,143
2,251
46,349

137,619
100,595
37,024

146,640
101,466
45,174

11,278
10,558
191
529

13,380
12,314
191
875

4,507
4,507
-

4,890
4,590
300

Total liabilities

502,630

432,926

4,147

1,189

99,333

100,832

157,180

160,707

13,729

16,648

8,316

8,063

Equity

750,766

700,949

38,681

42,463

50,963

34,309

146,092

133,800

101,112

99,394

1,358

1,383

1,253,396

1,133,875

42,828

43,652

150,296

135,141

303,272

294,507

114,841

116,042

9,674

9,446

Assets

Tota Assets
Liabilities and equity

Total liabilities and equity


Difference between totals and sums of components is due to rounding off.

236

PROVINCE OF LAGUNA
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN PEDRO
2013

2012

SINILOAN
2013

SANTA CRUZ

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

151,107
55,185
32,728
41,306
1,703
20,185

139,886
56,463
34,250
34,392
1,309
13,472

8,311
3,301
1,814
1,363
40
1,793

6,676
1,485
2,094
1,422
20
1,655

37,329
27,688
5,081
3,462
1,098
-

40,031
32,184
4,437
3,325
85
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

325,794
987
313,696
11,111
-

252,876
992
240,774
11,110
-

32,395
1,769
30,626
-

31,423
1,062
30,361
-

77,549
2,624
71,640
3,285

64,195
2,313
57,911
3,971

476,901

392,762

40,706

38,099

114,878

104,226

Current liabilities
Trade and non-trade payables
Others

30,530
29,973
557

19,160
18,690
470

3,497
2,404
1,093

2,946
1,987
959

2,316
692
1,624

958
853
105

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

171,286
170,530
756
-

107,791
107,019
772
-

8,893
8,830
63
-

9,922
9,852
70
-

3,403
3,037
366
-

4,710
3,492
1,218
-

Total liabilities

201,816

126,951

12,390

12,868

5,719

5,668

Equity

275,085

265,811

28,316

25,231

109,159

98,558

Total liabilities and equity

476,901

392,762

40,706

38,099

114,878

104,226

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

237

PROVINCE OF QUEZON
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

ATIMONAN
2012

2013

CALAUAG

2012

2013

DOLORES

2012

2013

GUINAYANGAN

2012

2013

2012

INFANTA
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

59,060
26,648
18,087
10,997
490
2,838

47,245
19,588
15,887
8,654
479
2,637

3,150
719
2,299
112
20
-

3,065
777
2,162
106
20
-

8,842
5,454
285
3,072
31
-

2,656
1,892
271
493
-

3,632
2,193
1,193
246
-

2,437
1,241
1,089
107
-

3,272
1,096
1,737
374
65
-

3,022
776
1,827
362
57
-

4,139
412
2,285
1,322
44
76

4,397
229
2,373
1,726
69
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

412,343
4,094
390,270
566
17,413

413,495
2,897
392,813
570
17,215

40,350
221
40,074
55

41,070
221
40,794
55

56,951
50,904
6,047

60,372
54,332
6,040

21,216
21,199
17

21,462
21,445
17

28,153
27,896
257

28,699
28,442
257

55,535
45,392
367
9,776

52,681
42,886
367
9,428

471,403

460,740

43,500

44,135

65,793

63,028

24,848

23,899

31,425

31,721

59,674

57,078

Current liabilities
Trade and non-trade payables
Others

95,663
78,402
17,261

87,625
72,801
14,824

13,842
12,559
1,283

9,664
8,605
1,059

2,683
2,683
-

3,608
3,608
-

17,003
8,685
8,318

15,066
8,259
6,807

578
577
1

536
535
1

2,085
1,959
126

4,547
4,221
326

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

302,620
3,403
281,881
11,781
5,555

309,167
3,283
289,506
10,146
6,232

58,365
58,365
-

59,290
59,290
-

52,705
52,625
80
-

52,229
52,126
103
-

22,886
22,211
675

23,227
22,448
779

15,763
15,763
-

16,273
16,273
-

16,764
3,403
12,548
813

17,252
3,283
12,841
1,128

398,283

396,792

72,207

68,954

55,388

55,837

39,889

38,293

16,341

16,809

18,849

21,799

73,120

63,948

(28,707)

(24,819)

10,405

7,191

(15,041)

(14,394)

15,084

14,912

40,825

35,279

471,403

460,740

43,500

44,135

65,793

63,028

24,848

23,899

31,425

31,721

59,674

57,078

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

238

PROVINCE OF QUEZON
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
LOPEZ
2013

MACALELON
2012

2013

MAUBAN

2012

2013

POLILIO

2012

2013

SAN FRANCISCO

2012

2013

2012

TAGKAWAYAN
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

8,681
5,545
1,108
1,328
1
699

6,990
4,225
949
1,114
3
699

2,718
176
1,174
1,368
-

2,698
190
1,155
1,353
-

6,455
3,662
2,403
390
-

6,892
4,656
1,748
488
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

60,364
2,319
57,884
161
-

59,965
1,659
58,152
154
-

16,759
16,759
-

16,672
16,672
-

39,468
101
39,367
-

39,651
101
39,550
-

69,045

66,955

19,477

19,370

45,923

Current liabilities
Trade and non-trade payables
Others

1,558
1,477
81

1,092
1,010
82

3,677
3,246
431

3,656
3,228
428

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

44,391
44,388
3
-

46,266
46,263
3
-

13,895
13,862
33
-

Total liabilities

45,949

47,358

Equity

23,096

Total liabilities and equity

69,045

Tota Assets

279
112
(2)
144
25
-

631
156
311
139
25
-

2,334
738
1,509
87
-

590
302
201
87
-

4,141
1,311
27
1,589
1,214

4,311
1,898
89
1,420
904

20,294
20,294
-

21,504
21,504
-

1,447
1,447
-

1,244
1,244
-

21,757
1,202
20,381
38
136

22,075
765
20,968
49
293

46,543

20,573

22,135

3,781

1,834

25,898

26,386

628
269
359

771
272
499

35,825
35,825
-

31,258
31,258
-

622
612
10

522
515
7

1,756
1,756
-

801
801
-

13,895
13,862
33
-

25,015
20,948
4,067

26,221
21,896
4,325

7,822
7,822
-

5,350
5,350
-

7,620
7,620
-

17,572

17,551

25,643

26,992

43,647

39,175

622

522

7,106

8,421

19,597

1,905

1,819

20,280

19,551

(23,074)

(17,040)

3,159

1,312

18,792

17,965

66,955

19,477

19,370

45,923

46,543

20,573

22,135

3,781

1,834

25,898

26,386

Liabilities and equity

Difference between totals and sums of components is due to rounding off.

239

7,917
7,919
(2)
-

PROVINCE OF QUEZON
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TIAONG
2013

UNISAN

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

9,049
4,256
2,738
913
304
838

6,901
1,974
2,407
1,192
305
1,023

2,368
974
1,331
52
11

2,655
1,272
1,305
67
11

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

46,578
251
45,202
1,125

44,513
151
43,237
1,125

3,471
3,471
-

3,587
3,587
-

55,627

51,414

5,839

6,242

Current liabilities
Trade and non-trade payables
Others

7,379
5,386
1,993

8,966
7,356
1,610

8,027
3,368
4,659

7,138
3,133
4,005

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

33,606
22,112
11,494
-

32,913
23,075
9,838
-

6,058
5,887
171
-

6,064
5,893
171
-

Total liabilities

40,985

41,879

14,085

13,202

Equity

14,642

9,535

(8,246)

(6,960)

Total liabilities and equity

55,627

51,414

5,839

6,242

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

240

PROVINCE OF RIZAL
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

MORONG
2012

PILILLA

2013

2012

2013

TANAY

2012

TERESA

2013

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

61,358
41,944
9,983
4,799
3,747
885

52,408
31,948
10,069
5,775
3,745
871

20,632
17,264
541
725
1,800
302

17,546
13,649
1,097
796
1,716
288

5,990
3,939
200
1,169
682
-

5,772
3,519
450
1,121
682
-

29,406
18,669
7,022
2,511
1,204
-

24,050
13,281
7,087
2,393
1,289
-

5,330
2,072
2,220
394
61
583

5,040
1,499
1,435
1,465
58
583

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

343,239
31,462
309,836
130
1,811

332,083
23,960
306,247
130
1,746

74,186
73,800
386

77,018
76,633
385

62,248
1,696
59,643
909

55,527
1,449
53,233
845

179,146
29,221
149,345
130
450

169,307
21,466
147,261
130
450

27,659
545
27,048
66

30,231
1,045
29,120
66

404,597

384,491

94,818

94,564

68,238

61,299

208,552

193,357

32,989

35,271

Current liabilities
Trade and non-trade payables
Others

19,221
14,473
4,748

16,100
12,780
3,320

2,503
1,691
812

2,280
1,724
556

1,734
1,734
-

2,061
2,061
-

14,566
10,730
3,836

11,207
8,508
2,699

418
318
100

552
487
65

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

143,568
131,341
9,497
2,730

155,245
143,045
9,762
2,438

55,209
52,740
2,469

57,924
55,865
2,059

22,761
22,500
261

23,763
23,384
379

56,273
53,679
2,594
-

64,148
61,289
2,859
-

9,325
2,422
6,903
-

9,410
2,507
6,903
-

Total liabilities

162,789

171,345

57,712

60,204

24,495

25,824

70,839

75,355

9,743

9,962

Equity

241,808

213,146

37,106

34,360

43,743

35,475

137,713

118,002

23,246

25,309

Total liabilities and equity

404,597

384,491

94,818

94,564

68,238

61,299

208,552

193,357

32,989

35,271

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

241

CITIES OF REGION IV - A - SOUTHERN TAGALOG


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BATANGAS

CALAMBA
2013

2012

DASMARIAS
2013

METRO LIPA

2013

2012

2013

2012

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

921,614
361,726
16,419
277,271
154,282
16,168
95,748

780,635
299,558
15,195
255,789
113,650
13,056
83,387

37,549
932
11,744
3,892
4,811
5,325
10,845

32,956
1,545
11,048
4,182
520
5,241
10,420

170,011
122,301
23,521
16,890
6,783
516

159,786
90,970
25,809
40,867
1,545
595

129,836
13,982
77,675
18,894
368
18,917

112,543
11,432
72,968
15,370
293
12,480

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

3,726,468
13,802
106,306
3,531,199
18,456
56,705

3,518,847
13,802
103,110
3,314,426
23,030
64,479

311,754
310,631
1,123

309,207
308,136
1,071
-

352,881
13,802
334,972
4,107
-

365,549
13,802
343,477
8,270
-

954,817
7,509
920,246
11,763
15,299

4,648,082

4,299,482

349,303

342,163

522,892

525,335

Current liabilities
Trade and non-trade payables
Others

307,848
231,780
76,068

265,504
227,050
38,454

24,743
22,829
1,914

24,091
22,185
1,906

30,108
28,838
1,270

24,646
23,390
1,256

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

756,361
330,617
358,753
40
51,340
15,611

823,345
356,588
385,632
40
65,403
15,682

201,122
201,122
-

203,922
203,922
-

152,129
103,946
48,183
-

187,052
124,806
62,246
-

Total liabilities

1,064,209

1,088,849

225,865

228,013

182,237

Equity

3,583,873

3,210,633

123,438

114,150

Total liabilities and equity

4,648,082

4,299,482

349,303

342,163

2013

METRO QUEZON

2012

2013

2012

148,102
33,505
33,111
72,500
1,128
7,858

86,477
27,520
27,694
23,133
362
7,768

96,603
30,685
42,871
14,011
2,149
6,887

99,325
36,531
41,997
12,870
2,132
5,795

862,347
838
835,180
12,181
14,148

514,073
78,039
424,405
11,629

499,444
90,612
399,385
9,447

826,155
1,691
803,418
21,046

800,953
1,691
779,897
19,365

1,084,653

974,890

662,175

585,921

922,758

900,278

73,953
63,773
10,180

80,332
59,138
21,194

37,840
31,921
5,919

32,409
27,550
4,859

8,445
8,445
-

9,776
9,776
-

30

375,393
356,588
3,157
15,648

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

242

40

30

349,372
330,617
3,157
15,598

211,698

73,993

80,372

37,849

32,439

357,817

385,169

340,655

313,637

1,010,660

894,518

624,326

553,482

564,941

515,109

522,892

525,335

1,084,653

974,890

662,175

585,921

922,758

900,278

40
-

40

40

9
-

CITIES OF REGION IV - A - SOUTHERN TAGALOG


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN PABLO
2013

2012

TAGAYTAY
2013

TANAUAN

2012

TRECE MARTIRES

2013

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

147,477
117,200
4,675
13,219
11,909
144
330

119,208
92,449
4,147
13,874
8,379
175
184

118,540
12,017
49,421
8,645
91
48,366

106,674
8,223
44,952
6,384
3,146
43,969

37,968
23,159
10,114
4,097
180
418

35,131
21,526
8,549
4,491
162
403

35,528
7,945
23,447
2,525
1,611

28,535
9,362
15,764
1,636
1,773

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

240,460
239,000
1,460
-

222,654
221,194
1,460
-

368,473
8,667
351,273
8,533

318,539
9,818
287,355
44
21,322

102,819
10,249
92,461
109

89,159
89,050
109

55,036
151
54,793
3
89

50,995
151
50,752
4
88

387,937

341,862

487,013

425,213

140,787

124,290

90,564

79,530

Current liabilities
Trade and non-trade payables
Others

25,161
21,232
3,929

23,272
18,534
4,738

87,584
38,102
49,482

54,959
53,629
1,330

14,811
12,071
2,740

11,240
8,566
2,674

5,203
4,569
634

4,779
4,282
497

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

17,877
17,873
4

19,458
19,454
4

8,388
8,388
-

8,758
8,758
-

19,796
19,796
-

21,591
21,591
-

7,628
7,628
-

7,101
7,101
-

43,038

42,730

95,972

63,717

34,607

32,831

12,831

11,880

Equity

344,899

299,132

391,041

361,496

106,180

91,459

77,733

67,650

Total liabilities and equity

387,937

341,862

487,013

425,213

140,787

124,290

90,564

79,530

Tota Assets
Liabilities and equity

Total liabilities

Difference between totals and sums of components is due to rounding off.

243

PROVINCE OF BATANGAS
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
Summary Statement of Income
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

AGONCILLO

ALITAGTAG

BALAYAN

LEMERY

LIAN

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

312,687

294,433

21,306

21,482

20,129

19,010

17,552

16,473

43,334

40,176

6,112

5,594

311,133
1,554

292,726
1,707

21,306
-

21,475
7

20,128
1

19,007
3

17,508
44

15,882
591

43,001
333

39,790
386

5,721
391

5,593
1

285,834

273,976

20,126

20,831

17,417

16,383

15,739

15,688

42,057

39,771

5,443

5,397

98,771
162,951
21,921
2,191

95,676
156,407
20,201
1,692

6,903
10,701
2,522
-

6,685
14,122
24
-

5,646
8,599
3,172
-

5,744
7,749
2,890
-

6,710
8,336
682
11

6,814
8,157
709
8

15,465
25,814
778
-

15,683
23,191
897
-

2,421
2,300
709
13

2,280
2,455
639
23

26,853

20,457

1,180

651

2,712

2,627

1,813

785

1,277

405

669

197

26,853

20,457

1,180

2,712

2,627

1,813

405

669

197

26,853

20,457

1,180

2,712

2,627

1,813

405

669

197

651

651

Difference between totals and sums of components is due to rounding off.

244

785

785

1,277

1,277

2013

2012

PROVINCE OF BATANGAS
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
Summary Statement of Income
MABINI

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

NASUGBU

ROSARIO

SAN JUAN

SAN LUIS

2013

2012

2013

2012

2013

2012

2013

2012

42,292

38,720

59,477

55,236

20,024

22,599

22,856

20,901

1,946

42,225
67

38,711
9

59,469
8

55,224
12

20,023
1

22,598
1

22,851
5

20,667
234

38,375

34,323

55,048

55,550

16,561

16,289

19,904

11,321
24,503
2,551
-

11,104
20,113
3,106
-

11,655
35,647
7,351
395

11,011
36,645
7,894
-

6,636
8,646
291
988

6,911
8,213
317
848

3,917

4,397

4,429

3,463

3,917

4,397

4,429

3,917

4,397

4,429

(314)

(314)

(314)

Difference between totals and sums of components is due to rounding off.

245

2013

TAAL

2012

2013

2012

1,567

27,443

25,271

1,945
1

1,560
7

27,443
-

25,261
10

18,568

1,771

1,436

26,203

24,241

10,060
9,315
529
-

9,585
8,980
3
-

837
934
-

628
808
-

11,369
14,050
784

10,536
12,892
813

6,310

2,952

2,333

175

131

1,240

1,030

3,463

6,310

2,952

2,333

175

131

1,240

1,030

3,463

6,310

2,952

2,333

175

131

1,240

1,030

PROVINCE OF BATANGAS
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
Summary Statement of Income
TAYSAN

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

TUY

2013

2012

2013

2012

14,606

13,472

15,610

13,932

14,293
313

13,260
212

15,220
390

13,698
234

12,727

12,172

14,463

13,327

2,845
7,220
2,662
-

2,319
6,871
2,982
-

6,903
6,886
674
-

6,376
6,211
740
-

1,879

1,300

1,147

605

1,879

1,300

1,147

1,879

1,300

1,147

605

605

Difference between totals and sums of components is due to rounding off.

246

PROVINCE OF CAVITE
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

AMADEO

CARMONA

GEN. E. AGUINALDO

G. M. A.

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

552,091

531,519

28,862

26,024

72,449

67,640

11,175

10,305

107,953

107,828

36,359

35,351

550,447
1,644

529,710
1,809

28,793
69

26,021
3

72,397
52

67,566
74

11,167
8

10,295
10

107,225
728

106,907
921

36,152
207

35,135
216

494,584

485,628

23,466

23,848

69,349

70,439

9,013

8,545

95,188

87,376

32,037

30,454

194,626
273,607
25,781
570

184,476
273,628
26,895
629

6,724
15,650
1,092
-

6,731
15,828
1,282
7

30,065
37,613
1,671
-

30,439
37,942
2,058
-

4,125
4,025
863
-

4,045
3,494
1,003
3

39,542
50,012
5,634
-

37,189
44,413
5,774
-

11,659
16,313
3,596
469

11,014
15,071
3,868
501

57,507

45,891

5,396

2,176

3,100

(2,799)

2,162

1,760

12,765

20,452

4,322

4,897

57,507

45,891

5,396

2,176

3,100

(2,799)

2,162

1,760

12,765

20,452

4,322

4,897

57,507

45,891

5,396

2,176

3,100

(2,799)

2,162

1,760

12,765

20,452

4,322

4,897

Difference between totals and sums of components is due to rounding off.

247

2013

INDANG

2012

PROVINCE OF CAVITE
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MARAGONDON

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

MENDEZ

SILANG

2013

2012

2013

2012

16,232

15,218

21,796

20,312

200,385

16,232
-

15,218
-

21,793
3

20,308
4

16,690

16,493

22,855

6,703
8,628
1,359
-

6,753
8,362
1,373
5

(458)

(458)

(458)

2013

TANZA
2013

2012

192,081

56,880

56,760

200,080
305

191,640
441

56,608
272

56,620
140

22,615

182,006

183,446

43,980

42,412

6,583
14,784
1,488
-

6,759
14,921
935
-

68,014
103,816
10,075
101

63,015
109,727
10,598
106

21,211
22,766
3
-

18,531
23,870
4
7

(1,275)

(1,059)

(2,303)

18,379

8,635

12,900

14,348

(1,275)

(1,059)

(2,303)

18,379

8,635

12,900

14,348

(1,275)

(1,059)

(2,303)

18,379

8,635

12,900

14,348

Difference between totals and sums of components is due to rounding off.

248

2012

PROVINCE OF LAGUNA
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ALAMINOS

CABUYAO

LAGUNA

2013

2012

2013

2012

2013

2012

553,243

520,171

26,114

24,848

40,058

32,505

197,443

540,335
12,908

517,996
2,175

25,589
525

24,255
593

39,577
481

32,504
1

489,779

457,398

22,760

20,995

25,773

216,076
248,465
24,341
897

193,513
241,688
22,197
-

9,705
13,051
2
2

8,837
12,151
7
-

63,464

62,773

3,354

63,464

2012

188,588

37,258

36,007

7,488

6,301

187,034
10,409

188,577
11

37,220
38

35,950
57

7,391
97

6,213
88

18,426

185,329

170,771

35,251

34,331

7,368

7,223

11,390
13,142
1,241
-

7,247
10,884
295
-

87,225
89,114
8,990
-

77,644
83,568
9,559
-

18,982
15,464
805
-

17,731
15,669
931
-

3,482
3,458
428
-

3,087
3,110
1,026
-

3,853

14,285

14,079

12,114

17,817

2,007

1,676

120

62,773

3,354

3,853

14,285

14,079

12,114

17,817

2,007

1,676

63,464

62,773

3,354

3,853

14,285

14,079

12,114

17,817

2,007

1,676

249

2012

PAKIL

2013

Difference between totals and sums of components is due to rounding off.

2013

PAGSANJAN
2013

120

120

2012

(922)

(922)

(922)

PROVINCE OF LAGUNA
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN PEDRO
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

SINILOAN

2012

SANTA CRUZ

2013

2012

2013

2012

166,891

162,018

25,629

22,320

52,362

47,584

166,622
269

161,630
388

25,303
326

21,954
366

51,599
763

46,913
671

148,555

145,371

22,596

19,788

42,147

40,493

37,182
100,092
11,281
-

34,640
102,107
8,624
-

10,889
9,630
1,182
895

8,534
9,963
1,291
-

37,221
4,514
412
-

35,793
4,236
464
-

18,336

16,647

3,033

2,532

10,215

7,091

18,336

16,647

3,033

2,532

10,215

7,091

18,336

16,647

3,033

2,532

10,215

7,091

Difference between totals and sums of components is due to rounding off.

250

PROVINCE OF QUEZON
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ATIMONAN

2013

2012

2013

158,230

145,572

9,501

157,987
243

145,126
446

150,093

CALAUAG

2012

DOLORES

2013

2012

8,396

15,701

14,915

4,685

9,432
69

8,360
36

15,374
327

14,633
282

142,526

13,360

12,024

14,584

59,558
59,429
28,578
2,528

57,313
54,130
29,119
1,964

4,339
2,267
4,226
2,528

4,024
2,233
4,257
1,510

8,137

3,046

(3,859)

2012

2013

2012

3,935

10,921

10,541

29,969

27,022

4,676
9

3,933
2

10,915
6

10,537
4

29,969
-

27,022
-

14,589

5,130

4,568

10,615

10,239

24,147

22,432

6,850
3,314
4,420
-

7,024
3,023
4,542
-

1,470
2,133
1,527
-

1,336
1,794
1,036
402

4,442
4,231
1,942
-

4,540
3,682
2,017
-

10,789
12,226
1,132
-

10,928
10,378
1,126
-

(3,628)

1,117

326

306

302

5,822

4,590

8,137

3,046

(3,859)

(3,628)

1,117

306

302

5,822

4,590

8,137

3,046

(3,859)

(3,628)

1,117

306

302

5,822

4,590

Difference between totals and sums of components is due to rounding off.

251

326

326

(445)

(445)

(445)

2012

INFANTA

2013

2013

GUINAYANGAN

(633)

(633)

(633)

PROVINCE OF QUEZON
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
LOPEZ

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

MACALELON

2013

2012

2013

19,026

18,808

2,519

19,010
16

18,786
22

15,322

MAUBAN
2012

2,847

15,646

15,440

3,770

3,743

4,158

2,497
22

2,819
28

15,580
66

15,343
97

3,769
1

3,742
1

14,621

2,434

2,602

14,895

14,898

9,804

6,490
5,010
3,822
-

5,901
4,719
4,001
-

1,076
1,340
18
-

1,009
1,373
220
-

5,666
6,794
2,435
-

5,600
6,775
2,523
-

3,704

4,187

85

245

751

542

3,704

4,187

245

751

542

3,704

4,187

245

751

542

85

85

Difference between totals and sums of components is due to rounding off.

252

2013

SAN FRANCISCO

2013

2012

POLILIO
2012

2013

2012

TAGKAWAYAN
2013

2012

2,280

14,218

13,550

4,158
-

2,280
-

14,504
(286)

13,590
(40)

9,565

2,315

1,944

13,405

12,207

3,231
2,036
4,537
-

3,134
2,179
4,247
5

1,740
575
-

1,344
600
-

5,466
7,091
848
-

5,102
6,140
965
-

(6,034)

(5,822)

1,843

336

813

1,343

(6,034)

(5,822)

1,843

336

813

(6,034)

(5,822)

1,843

336

813

1,343

1,343

PROVINCE OF QUEZON
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TIAONG

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

UNISAN

2013

2012

2013

2012

27,037

22,721

1,079

1,374

27,025
12

22,710
11

1,078
1

1,371
3

21,695

19,974

2,387

2,863

7,214
11,696
2,785
-

6,610
10,496
2,868
-

785
716
886
-

761
738
1,317
47

5,342

2,747

(1,308)

(1,489)

5,342

2,747

(1,308)

(1,489)

5,342

2,747

(1,308)

(1,489)

Difference between totals and sums of components is due to rounding off.

253

PROVINCE OF RIZAL
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

MORONG

PILILLA

TANAY

TERESA

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

213,639

195,787

51,660

49,306

33,604

30,552

92,609

85,475

35,766

30,454

212,912
727

194,902
885

51,470
190

49,016
290

33,488
116

30,523
29

92,189
420

84,938
537

35,765
1

30,425
29

184,846

180,778

48,874

47,140

25,336

25,730

72,808

72,056

37,828

35,852

62,174
106,558
15,916
198

62,684
101,373
16,630
91

20,806
23,146
4,724
198

19,792
22,210
5,047
91

9,219
13,237
2,880
-

9,488
13,757
2,485
-

24,125
40,636
8,047
-

25,045
38,204
8,807
-

8,024
29,539
265
-

8,359
27,202
291
-

28,793

15,009

2,786

2,166

8,268

4,822

19,801

13,419

(2,062)

(5,398)

28,793

15,009

2,786

2,166

8,268

4,822

19,801

13,419

(2,062)

(5,398)

28,793

15,009

2,786

2,166

8,268

4,822

19,801

13,419

(2,062)

(5,398)

Difference between totals and sums of components is due to rounding off.

254

CITIES OF REGION IV - A - SOUTHERN TAGALOG


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BATANGAS

2,422,693

294,835

274,350

328,658

315,264

687,637

648,396

367,063

351,482

268,488

269,341

2,544,676
284
17,901

2,414,204
855
7,634

294,704
131

274,176
174

325,959
2,699

311,467
3,797

684,522
3,115

652,220
(3,824)

363,404
284
3,375

346,356
838
4,288

268,488
-

269,341
-

2,184,003

2,146,445

271,435

263,429

302,722

296,813

570,207

569,262

289,633

280,715

220,559

221,978

827,124
1,279,755
77,117
7

726,579
1,338,879
80,639
348

63,103
182,999
25,333
-

54,273
183,495
25,661
-

218,927
69,297
14,498
-

132,141
148,194
16,137
341

148,118
422,089
-

146,393
422,869
-

71,043
218,584
6
-

73,457
207,252
6
-

120,606
69,700
30,253
-

116,493
74,137
31,348
-

378,858

276,248

23,400

10,921

25,936

18,451

117,430

79,134

77,430

70,767

47,929

47,363

23,400

10,921

25,936

18,451

79,134

77,430

70,767

47,929

47,363

23,400

10,921

25,936

18,451

79,134

77,430

70,767

47,929

47,363

378,858

276,248

276,248

Difference between totals and sums of components is due to rounding off.

255

2012

2013

117,430

117,430

2012

2013

METRO QUEZON

2,562,861

378,858

2013

METRO LIPA

2012

2012

DASMARIAS

2013

2013

CALAMBA

2012

2013

2012

CITIES OF REGION IV - A - SOUTHERN TAGALOG


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN PABLO
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

TAGAYTAY

2012

2013

TANAUAN

2012

2013

TRECE MARTIRES

2012

2013

2012

242,760

215,655

192,613

181,568

105,737

98,475

75,070

68,162

240,551
2,209

213,636
2,019

186,592
6,021

180,643
925

105,561
176

98,270
17
188

74,895
175

68,095
67

202,538

190,932

165,203

170,072

6
90,825

86,739

70,881

66,505

101,125
99,070
2,343
-

96,520
91,883
2,529
-

41,172
123,019
1,012
-

44,579
124,445
1,048
-

33,421
54,629
2,768
7

31,738
52,006
2,988
7

29,609
40,368
904
-

30,985
34,598
922
-

40,222

24,723

27,410

11,496

14,912

11,736

4,189

1,657

40,222

24,723

27,410

11,496

14,912

11,736

4,189

1,657

40,222

24,723

27,410

11,496

14,912

11,736

4,189

1,657

Difference between totals and sums of components is due to rounding off.

256

PROVINCE OF BATANGAS
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AGONCILLO

ALITAGTAG

2012

2013

2012

96,190
9,501

102,690
(6,500)

10,000
-

10,000
-

Government equity, end of period

105,691

96,190

10,000

10,000

Donated capital, beginning of period


Additions (Deductions)

98,509
1,986

103,008
(4,499)

100,495

98,509

Government equity, beginning of the period


Additions (Deductions)

Donated capital, end of period

2013

BALAYAN

2012

LEMERY

2013

2012

16,500
(16,500)

9,624
-

LIAN

2013

2012

2013

2012

13,994
-

13,994
-

13,994

13,994

9,624

13,615
1,986

12,938
677

9,624

9,624

15,601

13,615

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

7,616
(7,159)

8,636
(1,020)

16,933
1,456

16,324
609

45,357
790

46,067
(710)

2,045
674

1,848
197

Retained earnings, beginning of period


Additions (Deductions)

172,298
13,962

164,041
8,257

11,598
912

14,028
(2,430)

Retained earnings, end of period

186,260

172,298

12,510

11,598

457

7,616

18,389

16,933

46,147

45,357

2,719

2,045

Total equity

392,446

366,997

22,510

21,598

10,081

17,240

18,389

16,933

75,742

72,966

2,719

2,045

Difference between totals and sums of components is due to rounding off.

257

PROVINCE OF BATANGAS
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MABINI

NASUGBU

ROSARIO

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

Government equity, end of period

Donated capital, beginning of period


Additions (Deductions)

68,246
-

Donated capital, end of period

SAN JUAN

2013

2012

43,033
-

43,033
-

184
-

43,033

43,033

83,085
(14,839)

68,246

68,246

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

SAN LUIS
2012

2013

2012

184
-

16,429
-

6,429
10,000

184

184

16,429

16,429

984
-

984
-

6,040
-

6,001
39

984

984

6,040

6,040

Retained earnings, beginning of period


Additions (Deductions)

20,957
(102)

16,666
4,291

19,912
5,282

21,205
(1,293)

27,094
3,463

20,970
6,124

13,323
3,990

10,740
2,583

13
175

(117)
130

2,649
959

1,094
1,555

Retained earnings, end of period

20,855

20,957

25,194

19,912

30,557

27,094

17,313

13,323

188

13

3,608

2,649

Total equity

89,101

89,203

25,194

19,912

73,590

70,127

17,497

13,507

1,172

997

26,077

25,118

258

2012

TAAL

2013

Difference between totals and sums of components is due to rounding off.

2013

PROVINCE OF BATANGAS
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TAYSAN
2013

TUY

2012

2013

2012

50

12,500
-

12,500
-

50

12,500

12,500

Government equity, beginning of the period


Additions (Deductions)

50
9,501

Government equity, end of period

9,551

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

1,823
2,109

4,293
(2,470)

2,978
1,413

2,287
691

Retained earnings, end of period

3,932

1,823

4,391

2,978

13,483

1,873

16,891

15,478

Total equity

Difference between totals and sums of components is due to rounding off.

259

PROVINCE OF CAVITE
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AMADEO
2012

2013

CARMONA

2012

GEN. E. AGUINALDO

2013

2012

2013

2012

G. M. A.
2013

INDANG

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

79,691
-

79,691
-

4,488
-

4,488
-

32,608
-

32,608
-

8,737
-

8,737
-

92

Government equity, end of period

79,691

79,691

4,488

4,488

32,608

32,608

8,737

8,737

92

92

Donated capital, beginning of period


Additions (Deductions)

17,530
738

17,530
-

6,823
-

6,823
-

9,872
-

9,872
-

155
-

155
-

Donated capital, end of period

18,268

17,530

6,823

6,823

9,872

9,872

155

155

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

92
-

Retained earnings, beginning of period


Additions (Deductions)

374,767
61,735

328,639
46,128

7,363
5,926

5,187
2,176

31,917
11,373

34,716
(2,799)

11,643
2,162

10,651
992

133,273
5,016

111,396
21,877

24,401
4,300

19,447
4,954

Retained earnings, end of period

436,502

374,767

13,289

7,363

43,290

31,917

13,805

11,643

138,289

133,273

28,701

24,401

Total equity

534,461

471,988

17,777

11,851

75,898

64,525

20,628

18,466

156,898

151,882

28,948

24,648

Difference between totals and sums of components is due to rounding off.

260

PROVINCE OF CAVITE
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MARAGONDON
2013

MENDEZ

2012

2013

SILANG

2012

2012

2013

2012

86

24,810
-

24,810
-

86

24,810

24,810

Government equity, beginning of the period


Additions (Deductions)

8,870
-

8,870
-

Government equity, end of period

8,870

8,870

Donated capital, beginning of period


Additions (Deductions)

680
-

680
-

738

Donated capital, end of period

680

680

738

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

(6,997)
(324)

(5,722)
(1,275)

18,772
(913)

21,075
(2,303)

79,442
19,189

71,098
8,344

74,953
15,006

60,791
14,162

Retained earnings, end of period

(7,321)

(6,997)

17,859

18,772

98,631

79,442

89,959

74,953

2,229

2,553

17,945

18,858

124,179

104,252

89,959

74,953

Total equity

86

TANZA

2013

86

Difference between totals and sums of components is due to rounding off.

261

PROVINCE OF LAGUNA
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALAMINOS
2013

CABUYAO

2012

2011

2012

Government equity, beginning of the period


Additions (Deductions)

107,539
699

106,779
760

125
-

125
-

7,250
-

Government equity, end of period

108,238

107,539

125

125

Donated capital, beginning of period


Additions (Deductions)

51,412
898

51,412
-

Donated capital, end of period

52,310

51,412

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

LAGUNA
2013

2012

7,250
-

95,351
-

7,250

7,250

54

2,880
898

54

PAKIL

2012

2013

2012

95,351
-

95,351

95,351

2,880
-

16,252
-

16,252
-

3,778

2,880

16,252

16,252

54
54

2012

PAGSANJAN
2013

2013

Retained earnings, beginning of period


Additions (Deductions)

541,998
48,220

481,694
60,304

42,284
(3,782)

39,479
2,805

24,179
15,756

9,426
14,753

22,197
12,292

4,380
17,817

99,394
1,718

98,497
897

1,383
(25)

1,929
(546)

Retained earnings, end of period

590,218

541,998

38,502

42,284

39,935

24,179

34,489

22,197

101,112

99,394

1,358

1,383

Total equity

750,766

700,949

38,681

42,463

50,963

34,309

146,092

133,800

101,112

99,394

1,358

1,383

Difference between totals and sums of components is due to rounding off.

262

PROVINCE OF LAGUNA
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN PEDRO
2013

SINILOAN

2012

2013

SANTA CRUZ

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

838
-

838
-

3,975
699

3,215
760

Government equity, end of period

838

838

4,674

3,975

Donated capital, beginning of period


Additions (Deductions)

30,200
-

30,200
-

1,900
-

1,900
-

126
-

126
-

Donated capital, end of period

30,200

30,200

1,900

1,900

126

126

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

235,611
9,274

222,195
13,416

22,493
3,085

19,931
2,562

94,457
9,902

85,857
8,600

Retained earnings, end of period

244,885

235,611

25,578

22,493

104,359

94,457

Total equity

275,085

265,811

28,316

25,231

109,159

98,558

Difference between totals and sums of components is due to rounding off.

263

PROVINCE OF QUEZON
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

ATIMONAN
2012

2013

CALAUAG

2012

2013

DOLORES

2012

GUINAYANGAN

2013

2012

2013

2012

INFANTA
2013

2012

Government equity, beginning of the period


Additions (Deductions)

47,503
1,389

57,022
(9,519)

563
-

563
-

6,865
2,097

7,877
(1,012)

(15,064)
(202)

(15,064)
-

30,689
(277)

32,741
(2,052)

Government equity, end of period

48,892

47,503

563

563

8,962

6,865

(15,266)

(15,064)

30,412

30,689

Donated capital, beginning of period


Additions (Deductions)

9,390
569

8,540
850

268
-

268
-

1,302
-

1,302
-

Donated capital, end of period

9,959

9,390

268

268

1,302

1,302

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restrictedd capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

7,056
7,213

4,381
2,674

(25,649)
(3,889)

(21,919)
(3,731)

326
1,117

326

(632)
(445)

(632)

14,912
172

14,611
301

4,590
5,823

4,590

Retained earnings, end of period

14,269

7,055

(29,538)

(25,650)

1,443

326

(1,077)

(632)

15,084

14,912

10,413

4,590

Total equity

73,120

63,948

(28,707)

(24,819)

10,405

7,191

(15,041)

(14,394)

15,084

14,912

40,825

35,279

Retained earnings, beginning of period


Additions (Deductions)

Difference between totals and sums of components is due to rounding off.

264

PROVINCE OF QUEZON
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
LOPEZ
2013

MACALELON
2012

2013

MAUBAN

2012

POLILIO

2013

2012

2013

SAN FRANCISCO

2012

2013

2012

TAGKAWAYAN
2013

2012

Government equity, beginning of the period


Additions (Deductions)

1,130
-

1,130
-

1,574
-

1,574
-

3,617
-

3,617
-

976
5

976
-

16,446
-

16,446
-

Government equity, end of period

1,130

1,130

1,574

1,574

3,617

3,617

981

976

16,446

16,446

Donated capital, beginning of period


Additions (Deductions)

1,033
-

1,033
-

6,001
534

5,385
616

176
14

176

Donated capital, end of period

1,033

1,033

6,535

6,001

190

176

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restrictedd capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

17,434
3,499

13,248
4,186

245
86

245

13,550
195

13,272
278

(20,657)
(6,034)

(14,831)
(5,826)

336
1,842

336

1,343
813

1,343

Retained earnings, end of period

20,933

17,434

331

245

13,745

13,550

(26,691)

(20,657)

2,178

336

2,156

1,343

Total equity

23,096

19,597

1,905

1,819

20,280

19,551

(23,074)

(17,040)

3,159

1,312

18,792

17,965

Difference between totals and sums of components is due to rounding off.

265

PROVINCE OF QUEZON
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TIAONG
2013

UNISAN
2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

6,788
(234)

6,982
(194)

(6,081)
-

180
(6,261)

Government equity, end of period

6,554

6,788

(6,081)

(6,081)

Donated capital, beginning of period


Additions (Deductions)

610
21

552
58

Donated capital, end of period

631

610

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restrictedd capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

2,747
5,341

2,747

(1,489)
(1,307)

(1,489)

Retained earnings, end of period

8,088

2,747

(2,796)

(1,489)

14,642

9,535

(8,246)

(6,960)

Total equity
Difference between totals and sums of components is due to rounding off.

266

PROVINCE OF RIZAL
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

MORONG
2012

PILILLA

2013

2012

TANAY

2013

2012

TERESA

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

20,629
-

20,629
-

19,886
-

19,886
-

743
-

743
-

Government equity, end of period

20,629

20,629

19,886

19,886

743

743

Donated capital, beginning of period


Additions (Deductions)

24,646
-

24,646
-

679
-

679
-

23,967
-

23,967
-

Donated capital, end of period

24,646

24,646

679

679

23,967

23,967

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

3,953
(3,354)

Retained earnings, beginning of period


Additions (Deductions)

167,871
28,662

151,006
16,865

34,360
2,746

32,191
2,169

15,589
8,268

10,768
4,821

117,323
19,711

104,094
13,229

599
(2,063)

Retained earnings, end of period

196,533

167,871

37,106

34,360

23,857

15,589

137,034

117,323

(1,464)

Total equity

241,808

213,146

37,106

34,360

43,743

35,475

137,713

118,002

23,246

Difference between totals and sums of components is due to rounding off.

267

599

25,309

CITIES OF REGION IV - A - SOUTHERN TAGALOG


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BATANGAS

2013

2012

Government equity, beginning of the period


Additions (Deductions)

214,372
1,154

Government equity, end of period

CALAMBA
2013

DASMARIAS

2013

2012

2012

2013

125,632
88,740

163,864
1,154

75,124
88,740

587
-

215,526

214,372

165,018

163,864

587

Donated capital, beginning of period


Additions (Deductions)

223,307
805

223,533
(226)

737
-

737
-

176,984
(1,302)

Donated capital, end of period

224,112

223,307

737

737

175,682

METRO LIPA

2012

METRO QUEZON

2013

2012

2013

2012

587
-

587

179,910
(2,926)

15,869
-

15,869
-

176,984

15,869

15,869

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

2,772,954
371,281

2,423,457
349,497

113,413
9,288

112,694
719

149,773
25,864

132,243
17,530

716,947
117,444

637,158
79,789

553,482
70,844

476,501
76,981

499,240
49,832

372,119
127,121

Retained earnings, end of period

3,144,235

2,772,954

122,701

113,413

175,637

149,773

834,391

716,947

624,326

553,482

549,072

499,240

Total equity

3,583,873

3,210,633

123,438

114,150

340,655

313,637

1,010,660

894,518

624,326

553,482

564,941

515,109

Difference between totals and sums of components is due to rounding off.

268

CITIES OF REGION IV - A - SOUTHERN TAGALOG


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN PABLO
2013

TAGAYTAY

2012

TANAUAN

2013

2012

2013

TRECE MARTIRES

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

17,368
-

17,368
-

23,417
-

23,417
-

1,774
-

1,774
-

7,362
-

7,362
-

Government equity, end of period

17,368

17,368

23,417

23,417

1,774

1,774

7,362

7,362

Donated capital, beginning of period


Additions (Deductions)

28,200
2,107

25,500
2,700

1,517
-

1,517
-

Donated capital, end of period

30,307

28,200

1,517

1,517

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

253,564
43,660

228,958
24,606

338,079
29,545

327,418
10,661

88,168
14,721

76,441
11,727

60,288
10,083

59,925
363

Retained earnings, end of period

297,224

253,564

367,624

338,079

102,889

88,168

70,371

60,288

Total equity

344,899

299,132

391,041

361,496

106,180

91,459

77,733

67,650

Difference between totals and sums of components is due to rounding off.

269

PROVINCES OF BATANGAS
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

AGONCILLO

ALITAGTAG

BALAYAN

LEMERY

LIAN

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

327,630
257,566

300,940
244,306

21,770
17,580

22,200
18,278

20,050
16,772

18,015
12,760

17,562
13,088

16,567
12,930

47,037
41,270

44,111
37,176

5,591
4,682

5,207
3,967

Net cash provided by (used in) operating activities

70,064

56,634

4,190

3,922

3,278

5,255

4,474

3,637

5,767

6,935

909

1,240

Cash flows from investing activities


Cash inflows
Cash outflows

2
26,460

971
14,091

424

7
2,534

2
-

264
-

3,472

3,560

8,494

189
2,499

(26,458)

(13,120)

(424)

(2,527)

264

(3,472)

(3,560)

(8,494)

(2,310)

6,533
41,664

2,307
40,720

3,250

3,041

3,172

6,189

300
1,091

1,848

2,021

831

1,243

(35,131)

(38,413)

(3,250)

(3,041)

(3,172)

(6,189)

(791)

(7)

(1,848)

(2,021)

(831)

(1,243)

8,475

5,101

516

211

70

(4,575)

2,604

78

(3)

Cash and cash equivalents, beginning of period

36,251

31,150

Cash and cash equivalents, end of period

44,726

36,251

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

2012

(1,646)

108

6,182

7,828

565

1,235

1,093

1,023

6,539

3,935

(34)

(31)

6,698

6,182

673

565

1,304

1,093

1,964

6,539

44

(34)

Difference between totals and sums of components is due to rounding off.

270

(670)

2013

PROVINCES OF BATANGAS
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MABINI

NASUGBU

ROSARIO

SAN JUAN

SAN LUIS

2013

2012

2013

2012

2013

2012

2013

2012

43,573
33,702

41,161
31,860

61,828
40,223

56,236
40,017

17,163
14,928

16,031
14,320

24,582
17,112

23,008
18,665

2,165
1,724

1,673
1,618

28,864
25,988

25,613
23,840

Net cash provided by (used in) operating activities

9,871

9,301

21,605

16,219

2,235

1,711

7,470

4,343

441

55

2,876

1,773

Cash flows from investing activities


Cash inflows
Cash outflows

1,270

9
946

2,265

1,870

53

111
691

6,300

8
249

624

2,348

296

(1,270)

(937)

(2,265)

(1,870)

(53)

(580)

(6,300)

(241)

(624)

(2,348)

(296)

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

2013

TAAL

18
6,336

8,069

15,975

500
14,286

1
2,070

1,241

6,214
1,141

1,136

(6,318)

(8,069)

(15,975)

(13,786)

(2,069)

(1,241)

5,073

(1,136)

2012

2013

2012

785

813

(785)

(813)

(257)

664

Net increase (decrease) in cash and cash equivalents

2,283

295

3,365

563

113

(110)

6,243

2,966

(183)

62

Cash and cash equivalents, beginning of period

2,281

1,986

3,934

3,371

176

286

9,211

6,245

508

446

3,162

2,498

Cash and cash equivalents, end of period

4,564

2,281

7,299

3,934

289

176

15,454

9,211

325

508

2,905

3,162

Difference between totals and sums of components is due to rounding off.

271

PROVINCES OF BATANGAS
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TAYSAN

TUY

2013

2012

15,049
10,839

13,589
12,571

22,396
19,658

17,529
16,304

Net cash provided by (used in) operating activities

4,210

1,018

2,738

1,225

Cash flows from investing activities


Cash inflows
Cash outflows

1,210

2
1,318

381
128

(1,210)

(1,316)

253

3,294

1,800
934

1,871

1,740

(1,871)

(1,740)

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

2013

2012

(3,294)

866

(294)

568

867

(262)

Cash and cash equivalents, beginning of period

2,514

1,946

120

382

Cash and cash equivalents, end of period

2,220

2,514

987

120

Difference between totals and sums of components is due to rounding off.

272

PROVINCES OF CAVITE
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

AMADEO

CARMONA

GEN. E. AGUINALDO

2013

2012

2013

2012

2013

2012

2013

Cash flows from operating activities


Cash inflows
Cash outflows

568,295
463,425

534,923
451,291

28,033
19,794

24,806
20,191

76,262
67,329

69,008
65,274

11,540
7,857

9,589
7,069

110,037
89,216

Net cash provided by (used in) operating activities

104,870

83,632

8,239

4,615

8,933

3,734

3,683

2,520

6,172
42,166

2,175
41,072

1,069
4,994

1,405
3,885

799
3,274

580
1,086

137
754

178
1,011

(35,994)

(38,897)

(3,925)

(2,480)

(2,475)

96
39,286

6,481
47,537

67
2,926

210
2,151

3
5,658

2,634
6,472

2,228

(39,190)

(41,056)

(2,859)

(1,941)

(5,655)

(3,838)

(2,228)

Net increase (decrease) in cash and cash equivalents

29,686

3,679

1,455

194

803

(610)

Cash and cash equivalents, beginning of period

61,215

57,536

1,512

1,318

91

701

1,532

Cash and cash equivalents, end of period

90,901

61,215

2,967

1,512

894

91

2,370

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Difference between totals and sums of components is due to rounding off.

273

(506)

(617)

838

2012

G. M. A.

2013

2012

105,977
87,905

37,002
26,929

34,432
25,655

20,821

18,072

10,073

8,777

8
16,783

12
14,252

1,321

3,231

(16,775)

(14,240)

(1,321)

(3,231)

2,372

26
7,425

3,533
6,385

(2,372)

(7,399)

(2,852)

4,046

3,832

1,353

2,694

2,217

7,928

4,096

9,919

7,225

1,532

11,974

7,928

11,272

9,919

(833)

(685)

2013

INDANG

2012

PROVINCES OF CAVITE
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MARAGONDON
2013

Cash flows from operating activities


Cash inflows
Cash outflows

NASUGBU
MENDEZ

2012

SILANG

2013

2012

2013

TANZA

2012

2013

2012

16,426
16,022

15,515
15,349

22,440
19,982

21,052
18,729

206,771
174,069

196,077
171,592

59,784
42,227

58,467
39,527

Net cash provided by (used in) operating activities

404

166

2,458

2,323

32,702

24,485

17,557

18,940

Cash flows from investing activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

58

4
14,099

5,743

4,155
939

11,806

(2)

(58)

(14,095)

(5,743)

3,216

(11,806)

Cash flows from financing activities


Cash inflows
Cash outflows

42

2,088

1,863

16,184

22,180

2,777

104
6,072

Net cash provided by (used in) financing activities

(42)

(2,088)

(1,863)

(16,184)

(22,180)

(2,777)

(5,968)

Net increase (decrease) in cash and cash equivalents

402

66

370

460

2,423

(3,438)

17,996

1,166

Cash and cash equivalents, beginning of period

208

142

1,414

954

17,020

20,458

21,591

20,425

Cash and cash equivalents, end of period

610

208

1,784

1,414

19,443

17,020

39,587

21,591

Difference between totals and sums of components is due to rounding off.

274

PROVINCES OF LAGUNA
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALAMINOS

CABUYAO

LAGUNA

2013

2012

2013

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

559,242
457,337

516,805
432,676

25,943
24,097

24,475
23,538

40,907
35,049

30,921
20,892

198,693
177,922

Net cash provided by (used in) operating activities

101,905

84,129

1,846

937

5,858

10,029

Cash flows from investing activities


Cash inflows
Cash outflows

10,081
155,888

3,484
124,496

666

3,066

2,603

(145,807)

(121,012)

(666)

(3,066)

Cash flows from financing activities


Cash inflows
Cash outflows

83,741
39,031

65,981
28,791

Net cash provided by (used in) financing activities

44,710

37,190

808

Cash and cash equivalents, beginning of period

Cash and cash equivalents, end of period

Net cash provided by (used in) investing activities

Net increase (decrease) in cash and cash equivalents

2012

187,004
151,132

38,783
35,817

37,347
35,760

7,619
7,233

20,771

35,872

2,966

1,587

386

6,120

9,000
20,265

606
26,308

(2,603)

(6,120)

(11,265)

(25,702)

4,363

5,056

5,317

(4,363)

(5,056)

307

1,180

(2,129)

(1,108)

107,341

107,036

4,612

6,741

108,149

107,343

5,792

4,612

275

2012

PAKIL

2013

Difference between totals and sums of components is due to rounding off.

2013

PAGSANJAN

21

2013

2012

6,356
6,607
(251)

44

21

44

7,955

2,561

2,667

150
458

301
112

(5,317)

(7,955)

(2,561)

(2,667)

(308)

189

(1,147)

4,189

2,215

426

(1,036)

78

(62)

2,202

3,349

7,329

5,114

2,991

4,028

76

138

1,094

2,202

11,518

7,329

3,417

2,992

154

76

PROVINCES OF LAGUNA
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN PEDRO

NASUGBU
SINILOAN

NASUGBU
SANTA CRUZ

2013

2012

2013

2012

2013

2012

166,494
110,208

160,834
132,586

25,796
21,505

22,767
20,280

55,007
45,506

47,101
41,881

56,286

28,248

4,291

2,487

9,501

5,220

374
117,281

522
82,551

390

60

686
14,683

2,252
6,451

(116,907)

(82,029)

(390)

60

(13,997)

(4,199)

Cash flows from financing activities


Cash inflows
Cash outflows

83,580
24,236

65,670
10,005

11
2,096

10
2,094

902

Net cash provided by (used in) financing activities

59,344

55,665

(2,085)

(2,084)

(902)

Net increase (decrease) in cash and cash equivalents

(1,277)

1,884

1,816

463

(4,496)

119

Cash and cash equivalents, beginning of period

56,462

54,579

1,485

1,022

32,184

32,065

Cash and cash equivalents, end of period

55,185

56,463

3,301

1,485

27,688

32,184

Cash flows from operating activities


Cash inflows
Cash outflows
Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Difference between totals and sums of components is due to rounding off.

276

PROVINCES OF QUEZON
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ATIMONAN

2013

2012

160,098
120,266

147,644
112,770

9,549
6,357

Net cash provided by (used in) operating activities

39,832

34,874

3,192

Cash flows from investing activities


Cash inflows
Cash outflows

2,121
12,279

4,737
6,384

2012

8,599
6,614

16,188
10,051

15,377
8,876

4,629
3,677

1,985

6,137

6,501

304

2,000
667

(10,158)

(1,647)

(304)

1,333

3,667
26,281

2,238
31,219

3,250

1,930

2,000
5,908

(22,614)

(28,981)

(3,250)

(1,930)

(3,908)

7,060

4,246

(58)

(249)

Cash and cash equivalents, beginning of period

19,588

15,342

777

Cash and cash equivalents, end of period

26,648

19,588

719

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

2012

DOLORES

2013

Cash flows from operating activities


Cash inflows
Cash outflows

2013

CALAUAG

2013

GUINAYANGAN

2012

INFANTA

2013

2012

2013

2012

3,860
3,538

10,967
8,014

10,485
7,304

30,235
21,021

27,547
25,100

952

322

2,953

3,181

9,214

2,447

173

6
186

3
111

5,374

195

(173)

(180)

(108)

(5,374)

(195)

5,987

2,453

2,841

3,657

2,370

(5,987)

(2,453)

(2,841)

(3,657)

(2,370)

3,562

341

952

322

320

232

183

(118)

1,026

1,892

1,551

1,241

919

776

544

229

347

777

5,454

1,892

2,193

1,241

1,096

776

412

229

Difference between totals and sums of components is due to rounding off.

277

PROVINCES OF QUEZON
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
LOPEZ

MACALELON

2013

2012

19,174
13,708

18,966
9,190

2,514
2,510

Net cash provided by (used in) operating activities

5,466

9,776

Cash flows from investing activities


Cash inflows
Cash outflows

2,271

329
2,552

(2,271)

(2,223)

1,875

1,351
5,720

(1,875)

Net increase (decrease) in cash and cash equivalents

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows

2013

MAUBAN

2012

POLILIO

2013

2012

2,706
2,449

16,701
13,202

15,638
11,550

3,928
3,868

257

3,499

4,088

60

(133)

16
869

1,587
1,048

1
101

1
154

(853)

(100)

(153)

539

18

219

3,640

400
3,614

(4,369)

(18)

(219)

(3,640)

1,320

3,184

(14)

38

Cash and cash equivalents, beginning of period

4,225

1,041

190

152

Cash and cash equivalents, end of period

5,545

4,225

176

190

Net cash provided by (used in) financing activities

Difference between totals and sums of components is due to rounding off.

278

2013

SAN FRANCISCO

2012

2012

2013

2012

2,874
2,438

2,184
2,130

14,972
12,846

13,999
12,187

436

54

2,126

1,812

118

97
932

2,814
109

(118)

(835)

2,705

1,878

46
4,929

(3,214)

(4)

(1,878)

(4,883)

1,413

(44)

(286)

436

(64)

(587)

(366)

4,656

3,243

156

442

302

366

1,898

2,264

3,662

4,656

112

156

738

302

1,311

1,898

(994)

3,621
3,754

2013

TAGKAWAYAN

PROVINCES OF QUEZON
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TIAONG

UNISAN

2013

2012

27,301
21,251

23,316
18,647

Net cash provided by (used in) operating activities

6,050

4,669

(257)

(85)

Cash flows from investing activities


Cash inflows
Cash outflows

1,837

1,540

1
42

3
80

(1,837)

(1,540)

(41)

(77)

1,667
3,598

441
3,599

(1,931)

(3,158)

(10)

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

(29)

2013

1,066
1,323

(298)

2012

1,346
1,431

10

Net increase (decrease) in cash and cash equivalents

2,282

(172)

Cash and cash equivalents, beginning of period

1,974

2,003

1,272

1,444

Cash and cash equivalents, end of period

4,256

1,974

974

1,272

Difference between totals and sums of components is due to rounding off.

279

PROVINCES OF RIZAL
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

MORONG

PILILLA

TANAY

TERESA

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

220,275
170,262

209,099
167,935

53,282
41,403

50,748
39,444

36,150
27,272

32,599
25,858

95,380
67,331

91,659
68,697

35,463
34,256

34,093
33,936

Net cash provided by (used in) operating activities

50,013

41,164

11,879

11,304

8,878

6,741

28,049

22,962

1,207

157

Cash flows from investing activities


Cash inflows
Cash outflows

13,745

12,735

1,149

1,776

4,694

1,535

7,612

8,861

290

563

(13,745)

(12,735)

(1,149)

(1,776)

(4,694)

(1,535)

(7,612)

(8,861)

(290)

(563)

26,272

27,454

7,115

9,715

3,764

3,184

15,049

14,211

344

344

(26,272)

(27,454)

(7,115)

(9,715)

(3,764)

(3,184)

(15,049)

(14,211)

(344)

(344)

420

2,022

5,388

573

(750)

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

9,996

975

3,615

(187)

Cash and cash equivalents, beginning of period

31,948

30,973

13,649

13,836

3,519

1,497

13,281

13,391

1,499

2,249

Cash and cash equivalents, end of period

41,944

31,948

17,264

13,649

3,939

3,519

18,669

13,281

2,072

1,499

Difference between totals and sums of components is due to rounding off.

280

(110)

CITIES OF REGION IV - A - SOUTHERN TAGALOG


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BATANGAS

2,505,727
2,256,001

305,388
261,139

284,233
240,033

344,139
251,934

326,149
263,467

719,322
697,243

698,050
693,105

355,465
332,969

365,926
319,794

261,295
225,359

259,895
219,692

Net cash provided by (used in) operating activities

347,317

249,726

44,249

44,200

92,205

62,682

22,079

4,945

22,496

46,132

35,936

40,203

Cash flows from investing activities


Cash inflows
Cash outflows

52,544
233,976

19,178
139,522

16,729

15,878

674
34,762

1,108
27,967

2,558
22,087

4,665
15,130

36,028
52,519

4,000
40,759

8,981
8,366

7,724
1,609

(181,432)

(120,344)

(16,729)

(15,878)

(34,088)

(26,859)

(19,529)

(10,465)

(16,491)

(36,759)

615

6,115

13,794
118,707

42,274
131,653

28,133

6,257
34,390

26,786

30,434

20

23

11,515
53,912

35,957
56,901

(104,913)

(89,379)

(28,133)

(28,133)

(26,786)

(30,434)

(20)

(23)

(42,397)

(20,944)

60,972

40,003

189

31,331

5,389

2,550

(5,520)

5,985

9,350

(5,846)

25,374

Cash and cash equivalents, beginning of period

225,700

185,698

1,545

1,356

90,970

85,581

11,432

16,952

27,520

18,170

36,531

11,157

Cash and cash equivalents, end of period

286,672

225,701

932

1,545

122,301

90,970

13,982

11,432

33,505

27,520

30,685

36,531

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

(613)

Difference between totals and sums of components is due to rounding off.

281

2012

2013

2012

2013

METRO QUEZON

2,693,693
2,346,376

Cash flows from financing activities


Cash inflows
Cash outflows

2013

METRO LIPA

2012

Net cash provided by (used in) investing activities

2012

DASMARIAS

2013

Cash flows from operating activities


Cash inflows
Cash outflows

2013

CALAMBA

2012

2013

2012

CITIES OF REGION IV - A - SOUTHERN TAGALOG


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SAN PABLO

NASUGBU
TAGAYTAY

2013

2012

2012

262,429
225,109

217,416
205,882

264,952
197,292

185,656
168,015

108,339
91,213

101,685
83,943

72,364
64,118

66,717
62,070

37,320

11,534

67,660

17,641

17,126

17,742

8,246

4,647

9,840

6,246

62,498

21,098

2,700
13,631

4,563

1,603
13,544

1,681
6,272

(9,840)

(6,246)

(62,498)

(21,098)

(10,931)

(4,563)

(11,941)

(4,591)

3,926

3,926

1,368

1,417

4,562

4,562

2,279
-

Net cash provided by (used in) financing activities

(3,926)

(3,926)

(1,368)

(1,417)

(4,562)

(4,562)

2,279

60

Net increase (decrease) in cash and cash equivalents

23,554

1,362

3,794

(4,874)

1,633

8,617

(1,416)

116

Cash and cash equivalents, beginning of period

18,592

17,230

8,223

13,097

21,526

12,909

9,361

9,246

Cash and cash equivalents, end of period

42,146

18,592

12,017

8,223

23,159

21,526

7,945

9,362

Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows

2012

Difference between totals and sums of components is due to rounding off.

282

2013

TRECE MARTIRES
2013

Cash flows from operating activities


Cash inflows
Cash outflows

2013

TANAUAN
2012

60

REGION
Mimaropa

4B

OREINTAL MINDORO
Naujan
Pinamalayan
Pola
Roxas

OCCIDENTAL MINDORO
Sablayan
San Jose`

ROMBLON
Odiongan
Romblon

PALAWAN
Culion
Roxas
Taytay

CITY
Puerto Princesa

REGION IV - B - MIMAROPA
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

MINDORO OCC.

MINDORO ORIENTAL

PALAWAN
2013

ROMBLON

2013

2012

2013

2012

2013

2012

2012

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

210,034
108,956
42,479
57,831
340
428

243,047
149,571
42,078
48,459
408
2,531

16,006
9,970
1,903
3,768
84
281

14,847
9,228
1,298
1,767
137
2,417

22,601
8,810
9,062
4,451
133
145

22,641
9,694
9,219
3,483
133
112

6,022
3,098
1,589
1,335
-

5,762
2,791
2,101
853
17
-

5,516
2,786
1,263
1,342
123
2

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

1,097,854
8,597
1,068,455
20,802

1,023,657
6,076
996,558
21,023

65,541
4,087
60,832
622

63,310
4,148
57,837
1,325

128,247
1,977
108,810
17,460

126,448
108,900
17,548

75,997
112
74,404
1,481

59,619
112
57,981
1,526

1,307,888

1,266,704

81,547

78,157

150,848

149,089

82,019

Current liabilities
Trade and non-trade payables
Others

45,332
25,187
20,145

38,759
20,076
18,683

9,956
7,075
2,881

7,092
4,825
2,267

7,729
7,729
-

5,876
5,757
119

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

640,738
640,490
248

622,492
618,878
3,614

20,789
20,783
6

23,986
21,626
2,360

154,493
154,493
-

Total liabilities

686,070

661,251

30,745

31,078

Equity

621,818

605,453

50,802

1,307,888

1,266,704

81,547

CITY

2012

2013

2012

3,932
1,841
1,231
737
121
2

159,889
84,292
28,662
46,935
-

195,865
126,017
28,229
41,619
-

39,805
1,633
38,172
-

37,678
1,049
36,629
-

788,264
788
786,237
1,239

736,602
767
735,211
624

65,381

45,321

41,610

948,153

932,467

3,864
3,793
71

2,866
706
2,160

796
494
302

1,110
638
472

22,987
6,096
16,891

21,815
8,150
13,665

81,752
80,837
915

19,737
19,736
1

24,964
24,611
353

13,149
12,908
241

13,758
13,772
(14)

432,570
432,570
-

478,032
478,032
-

162,222

87,628

23,601

27,830

13,945

14,868

455,557

499,847

47,079

(11,374)

61,461

58,418

37,551

31,376

26,742

492,596

432,620

78,157

150,848

149,089

82,019

65,381

45,321

41,610

948,153

932,467

Assets

Tota Assets
Liabilities and equity

Total liabilities and equity


Difference between totals and sums of components is due to rounding off.

285

REGION IV - B - MIMAROPA
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

MINDORO OCCIDENTAL

MINDORO ORIENTAL

PALAWAN

ROMBLON

2013

2012

2013

2012

2013

2012

2013

2012

446,911

415,380

53,769

54,267

27,478

26,050

22,592

19,609

22,013

441,605
5,306

412,820
2,560

53,066
703

53,952
315

27,241
237

26,031
19

22,294
298

18,604
1,005

381,451

346,648

50,184

48,426

28,204

24,525

24,242

152,262
181,921
47,268
-

145,385
157,584
43,679
-

28,277
20,156
1,751
-

26,737
19,769
1,920
-

13,179
12,881
2,144
-

13,031
11,336
158
-

9,598
13,325
1,319
-

65,460

68,732

3,585

5,841

1,525

(1,650)

65,460

68,732

3,585

5,841

1,525

(1,650)

65,460

68,732

3,585

5,841

1,525

(1,650)

(726)

(726)

Difference between totals and sums of components is due to rounding off.

286

(726)

2013

2012

20,560

321,059

294,894

21,954
59

20,472
88

317,050
4,009

293,761
1,133

19,535

17,737

17,356

261,084

236,806

8,007
10,953
575
-

10,530
6,048
1,159
-

11,266
4,915
1,175
-

90,678
129,511
40,895
-

86,344
110,611
39,851
-

74

4,276

3,204

59,975

58,088

4,276

3,204

59,975

58,088

4,276

3,204

59,975

58,088

74

74

2013

CITY

2012

REGION IV - B - MIMAROPA
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

MINDORO OCCIDENTAL

MINDORO ORIENTAL

PALAWAN

2013

2012

2013

2012

2013

2012

2013

Government equity, beginning of the period


Additions (Deductions)

521,879
18,197

455,759
66,120

38,672
3,723

33,640
5,032

19,803
(70,650)

19,102
701

4,954
20,514

Government equity, end of period

540,076

521,879

42,395

38,672

(50,847)

19,803

Donated capital, beginning of period


Additions (Deductions)

45,323
4,635

44,851
472

2,666
-

2,666
-

8,625
4,635

Donated capital, end of period

49,958

45,323

2,666

2,666

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

38,251
(6,467)

Restricted capital, end of period

ROMBLON

CITY

2013

2012

4,954
-

25,830
4,634

23,532
2,298

432,620
59,976

374,531
58,089

25,468

4,954

30,464

25,830

492,596

432,620

8,153
472

33,120
-

33,120
-

912
-

912
-

13,260

8,625

33,120

33,120

912

912

35,314
2,937

5,741
-

5,741
-

33,033
(6,820)

30,175
2,858

(523)
353

(602)
79

31,784

38,251

5,741

5,741

26,213

33,033

(170)

(523)

Retained earnings, beginning of period


Additions (Deductions)

Retained earnings, end of period

50,802

47,079

(11,374)

61,461

58,418

37,551

31,376

26,742

Total equity

621,818

605,453

Difference between totals and sums of components is due to rounding off.

287

2012

2013

492,596

2012

432,620

REGION IV - B - MIMAROPA
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

MINDORO OCCIDENTAL

MINDORO ORIENTAL

PALAWAN

ROMBLON

CITY

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

2013

Cash flows from operating activities


Cash inflows
Cash outflows

464,060
346,963

419,682
322,086

66,024
59,964

58,503
50,646

30,821
29,459

27,751
26,653

23,387
22,441

20,796
21,156

22,505
19,167

21,315
18,026

321,323
215,932

291,317
205,605

Net cash provided by (used in) operating activities

117,097

97,596

6,060

7,857

1,362

1,098

946

(360)

3,338

3,289

105,391

85,712

Cash flows from investing activities


Cash inflows
Cash outflows

880
105,406

586
7,416

1,226

892

1,045

2,067

538

133

880
943

586
1,464

101,654

2,860

(104,526)

(6,830)

(1,226)

(892)

(1,045)

(2,067)

(538)

(133)

(63)

(101,654)

(2,860)

53,084

72,083
86,477

4,092

3,775

1,200

2,858
755

2,330

741
4,554

45,462

68,484
77,393

Net cash provided by (used in) financing activities

(53,084)

(14,394)

(4,092)

(3,775)

(1,200)

2,103

(2,330)

(3,813)

(45,462)

(8,909)

Net increase (decrease) in cash and cash equivalents

(40,513)

76,372

742

3,190

(883)

1,134

408

(1,402)

(41,725)

73,943

Cash and cash equivalents, beginning of period

149,469

73,199

9,228

6,038

9,693

8,560

2,690

3,284

1,841

3,243

126,017

52,074

cash and cash equivalents, end of period

108,956

149,571

9,970

9,228

8,810

9,694

3,098

2,791

2,786

1,841

84,292

126,017

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows

Difference between totals and sums of components is due to rounding off.

288

(493)

945

(878)

2012

PROVINCE OF OCCIDENTAL MINDORO


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

SABLAYAN
2012

2013

SAN JOSE

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

16,006
9,970
1,903
3,768
84
281

14,847
9,228
1,298
1,767
137
2,417

5,317
3,238
755
1,270
13
41

5,125
1,685
487
699
77
2,177

10,689
6,732
1,148
2,498
71
240

9,722
7,543
811
1,068
60
240

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

65,541
4,087
60,832
622

63,310
4,148
57,837
1,325

16,829
2,649
14,180
-

13,249
2,272
10,730
247

48,712
1,438
46,652
622

50,061
1,876
47,107
1,078

81,547

78,157

22,146

18,374

59,401

59,783

Current liabilities
Trade and non-trade payables
Others

9,956
7,075
2,881

7,092
4,825
2,267

4,611
2,534
2,077

4,522
3,059
1,463

5,345
4,541
804

2,570
1,766
804

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

20,789
20,783
6

23,986
21,626
2,360

1,548
1,548
-

1,229
1,225
4

19,241
19,235
6

22,757
20,401
2,356

Total liabilities

30,745

31,078

6,159

5,751

24,586

25,327

Equity

50,802

47,079

15,987

12,623

34,815

34,456

Total liabilities and equity

81,547

78,157

22,146

18,374

59,401

59,783

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

289

PROVINCE OF ORIENTAL MINDORO


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

NAUJAN
2012

2013

PINAMALAYAN

2012

2013

2012

POLA
2013

ROXAS
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

22,601
8,810
9,062
4,451
133
145

22,641
9,694
9,219
3,483
133
112

4,231
3,601
54
450
126
-

3,986
3,426
69
365
126
-

10,179
1,155
5,380
3,532
112

10,991
2,198
5,881
2,800
112

1,689
1,153
192
304
7
33

1,362
991
138
226
7
-

6,502
2,901
3,436
165
-

6,302
3,079
3,131
92
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

128,247
1,977
108,810
17,460

126,448
108,900
17,548

35,466
35,295
171

33,170
33,005
165

75,094
1,977
55,828
17,289

75,491
58,108
17,383

9,546
9,546
-

9,646
9,646
-

8,141
8,141
-

8,141
8,141
-

150,848

149,089

39,697

37,156

85,273

86,482

11,235

11,008

14,643

14,443

Current liabilities
Trade and non-trade payables
Others

7,729
7,729
-

5,876
5,757
119

1,819
1,819
-

1,870
1,870
-

1,435
1,387
48

540
531
9

596
525
71

1,880
1,880
-

1,975
1,975
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

154,493
154,493
-

81,752
80,837
915

19,316
19,316
-

14,802
14,802
-

128,967
128,967
-

60,740
59,825
915

5,000
5,000
-

5,000
5,000
-

1,210
1,210
-

1,210
1,210
-

Total liabilities

162,222

87,628

21,135

16,672

132,457

62,175

5,540

5,596

3,090

3,185

Equity

(11,374)

61,461

18,562

20,484

(47,184)

24,307

5,695

5,412

11,553

11,258

Total liabilities and equity

150,848

149,089

39,697

37,156

85,273

86,482

11,235

11,008

14,643

14,443

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

290

3,490
3,499
(9)

PROVINCE OF PALAWAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CULION
2012

2013

ROXAS

2012

2013

TAYTAY
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

6,022
3,098
1,589
1,335
-

5,762
2,791
2,101
853
17
-

4,059
2,473
1,034
552
-

3,727
2,252
1,325
150
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

75,997
112
74,404
1,481

59,619
112
57,981
1,526

33,936
108
33,828
-

34,612
108
34,504
-

82,019

65,381

37,995

38,339

Current liabilities
Trade and non-trade payables
Others

3,864
3,793
71

2,866
706
2,160

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

19,737
19,736
1

24,964
24,611
353

6,917
6,917
-

Total liabilities

23,601

27,830

Equity

58,418

Total liabilities and equity

82,019

Tota Assets

1,199
497
(81)
783
-

1,366
355
291
703
17
-

764
128
636
-

669
184
485
-

23,957
4
22,472
1,481

23,172
4
21,642
1,526

18,104
18,104
-

1,835
1,835
-

25,156

24,538

18,868

2,504

963
853
110

488
433
55

2,695
2,694
1

2,335
191
2,144

7,441
7,441
-

9,931
9,930
1

14,634
14,281
353

2,889
2,889
-

2,889
2,889
-

7,123

7,484

10,894

15,122

5,584

5,224

37,551

30,872

30,855

14,262

9,416

13,284

(2,720)

65,381

37,995

38,339

25,156

24,538

18,868

2,504

Liabilities and equity


206
246
(40)

43
82
(39)

Difference between totals and sums of components is due to rounding off.

291

PROVINCE OF ROMBLON
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

ODIONGAN
2012

2013

ROMBLON

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

5,516
2,786
1,263
1,342
123
2

3,932
1,841
1,231
737
121
2

3,937
2,144
954
836
3
-

3,185
1,586
1,015
584
-

1,579
642
309
506
120
2

747
255
216
153
121
2

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

39,805
1,633
38,172
-

37,678
1,049
36,629
-

25,712
1,162
24,550
-

24,610
777
23,833
-

14,093
471
13,622
-

13,068
272
12,796
-

45,321

41,610

29,649

27,795

15,672

13,815

Current liabilities
Trade and non-trade payables
Others

796
494
302

1,110
638
472

102
66
36

274
215
59

694
428
266

836
423
413

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

13,149
12,908
241

13,758
13,772
(14)

7,381
7,394
(13)

7,650
7,664
(14)

5,768
5,514
254

6,108
6,108
-

Total liabilities

13,945

14,868

7,483

7,924

6,462

6,944

Equity

31,376

26,742

22,166

19,871

9,210

6,871

Total liabilities and equity

45,321

41,610

29,649

27,795

15,672

13,815

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

292

CITIES OF REGION IV - B - SOUTHERN TAGALOG


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

PUERTO PRINCESA

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

159,889
84,292
28,662
46,935
-

195,865
126,017
28,229
41,619
-

159,889
84,292
28,662
46,935
-

195,865
126,017
28,229
41,619
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

788,264
788
786,237
1,239

736,602
767
735,211
624

788,264
788
786,237
1,239

736,602
767
735,211
624

948,153

932,467

948,153

932,467

Current liabilities
Trade and non-trade payables
Others

22,987
6,096
16,891

21,815
8,150
13,665

22,987
6,096
16,891

21,815
8,150
13,665

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

432,570
432,570
-

478,032
478,032
-

432,570
432,570
-

478,032
478,032
-

Total liabilities

455,557

499,847

455,557

499,847

Equity

492,596

432,620

492,596

432,620

Total liabilities and equity

948,153

932,467

948,153

932,467

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

293

PROVINCE OF OCCIDENTAL MINDORO


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

SABLAYAN
2012

SAN JOSE

2013

2012

2013

2012

53,769

54,267

14,630

13,402

39,139

40,865

53,066
703

53,952
315

14,350
280

13,158
244

38,716
423

40,794
71

50,184

48,426

11,711

10,652

38,473

37,774

28,277
20,156
1,751
-

26,737
19,769
1,920
-

6,911
4,666
134
-

6,202
4,247
203
-

21,366
15,490
1,617
-

20,535
15,522
1,717
-

3,585

5,841

2,919

2,750

666

3,091

3,585

5,841

2,919

2,750

3,585

5,841

2,919

2,750

Difference between totals and sums of components is due to rounding off.

294

666

666

3,091

3,091

PROVINCE OF ORIENTAL MINDORO


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

NAUJAN
2012

2013

PINAMALAYAN

2012

2013

2012

POLA
2013

ROXAS
2012

2013

2012

27,478

26,050

6,248

5,930

14,969

14,322

3,785

3,031

2,476

2,767

27,241
237

26,031
19

6,244
4

5,928
2

14,736
233

14,315
7

3,785
-

3,028
3

2,476
-

2,760
7

28,204

24,525

6,025

5,546

16,584

13,669

3,413

2,813

2,182

2,497

13,179
12,881
2,144
-

13,031
11,336
158
-

3,073
2,952
-

2,976
2,570
-

6,605
7,835
2,144
-

6,902
6,758
9
-

2,116
1,297
-

1,762
1,023
28
-

1,385
797
-

1,391
985
121
-

1,525

223

384

653

372

218

294

270

223

384

653

372

218

294

270

223

384

653

372

218

294

270

(726)

(726)

(726)

1,525

1,525

Difference between totals and sums of components is due to rounding off.

295

(1,615)

(1,615)

(1,615)

PROVINCE OF PALAWAN
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

CULION
2012

2013

ROXAS

2012

TAYTAY

2013

2012

2013

2012

22,592

19,609

5,715

5,585

13,349

11,302

3,528

2,722

22,294
298

18,604
1,005

5,708
7

5,574
11

13,347
2

10,643
659

3,239
289

2,387
335

24,242

19,535

5,696

4,959

13,366

11,068

5,180

3,508

9,598
13,325
1,319
-

8,007
10,953
575
-

2,836
2,859
1
-

2,527
2,430
2
-

5,207
7,584
575
-

4,606
5,890
572
-

1,555
2,882
743
-

874
2,633
1
-

74

19

626

(17)

234

626

(17)

234

626

(17)

234

(1,650)

(1,650)

(1,650)

74

19

74

19

Difference between totals and sums of components is due to rounding off.

296

(1,652)

(1,652)

(1,652)

(786)

(786)

(786)

PROVINCE OF ROMBLON
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ODIONGAN
2012

ROMBLON

2013

2012

2013

2012

22,013

20,560

13,175

12,545

8,838

8,015

21,954
59

20,472
88

13,125
50

12,479
66

8,829
9

7,993
22

17,737

17,356

11,255

10,918

6,482

6,438

10,530
6,048
1,159
-

11,266
4,915
1,175
-

7,064
3,726
465
-

7,448
3,071
399
-

3,466
2,322
694
-

3,818
1,844
776
-

4,276

3,204

1,920

1,627

2,356

1,577

4,276

3,204

1,920

1,627

2,356

1,577

4,276

3,204

1,920

1,627

2,356

1,577

Difference between totals and sums of components is due to rounding off.

297

CITIES OF REGION IV - B - SOUTHERN TAGALOG


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

PUERTO PRINCESA

2013

2012

2013

2012

321,059

294,894

321,059

294,894

317,050
4,009

293,761
1,133

317,050
4,009

293,761
1,133

261,084

236,806

261,084

236,806

90,678
129,511
40,895
-

86,344
110,611
39,851
-

90,678
129,511
40,895
-

86,344
110,611
39,851
-

59,975

58,088

59,975

58,088

59,975

58,088

59,975

58,088

59,975

58,088

59,975

58,088

Difference between totals and sums of components is due to rounding off.

298

PROVINCE OF OCCIDENTAL MINDORO


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

SABLAYAN
2012

2013

SAN JOSE

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

38,672
3,723

33,640
5,032

6,882
3,364

4,419
2,463

31,790
359

29,221
2,569

Government equity, end of period

42,395

38,672

10,246

6,882

32,149

31,790

Donated capital, beginning of period


Additions (Deductions)

2,666
-

2,666
-

2,666
-

2,666
-

Donated capital, end of period

2,666

2,666

2,666

2,666

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

Retained earnings, end of period

Restricted capital, beginning of period


Additions (Deductions)

5,741
-

5,741
-

5,741
-

5,741
-

Restricted capital, end of period

5,741

5,741

5,741

5,741

50,802

47,079

15,987

12,623

34,815

34,456

Total equity
Difference between totals and sums of components is due to rounding off.

299

PROVINCE OF ORIENTAL MINDORO


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

NAUJAN
2012

2013

PINAMALAYAN

2012

2013

2012

POLA
2013

ROXAS
2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

19,803
(70,650)

19,102
701

(1,850)
263

(2,073)
223

21,739
(71,491)

21,563
176

370
283

181
189

(456)
295

(569)
113

Government equity, end of period

(50,847)

19,803

(1,587)

(1,850)

(49,752)

21,739

653

370

(161)

(456)

Donated capital, beginning of period


Additions (Deductions)

8,625
4,635

8,153
472

1,015
4,635

650
365

2,568
-

2,568
-

5,042
-

4,935
107

13,260

8,625

5,650

1,015

2,568

2,568

5,042

5,042

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

Retained earnings, end of period

Donated capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

33,033
(6,820)

30,175
2,858

21,319
(6,820)

21,319
-

11,714
-

8,856
2,858

Restricted capital, end of period

26,213

33,033

14,499

21,319

11,714

11,714

(11,374)

61,461

18,562

20,484

24,307

5,695

5,412

11,553

11,258

Total equity
Difference between totals and sums of components is due to rounding off.

300

(47,184)

PROVINCE OF PALAWAN
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CULION
2012

2013

ROXAS

2012

2013

TAYTAY
2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

4,954
20,514

4,954
-

1,293
-

1,293
-

3,586
4,510

3,586
-

75
16,004

75
-

Government equity, end of period

25,468

4,954

1,293

1,293

8,096

3,586

16,079

75

Donated capital, beginning of period


Additions (Deductions)

33,120
-

33,120
-

31,008
-

31,008
-

2,112
-

2,112
-

Donated capital, end of period

33,120

33,120

31,008

31,008

2,112

2,112

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

Retained earnings, end of period

Restricted capital, beginning of period


Additions (Deductions)

(523)
353

(602)
79

(1,446)
17

(2,072)
626

3,718
336

3,479
239

(2,795)
-

(2,009)
(786)

Restricted capital, end of period

(170)

(523)

(1,429)

(1,446)

4,054

3,718

(2,795)

(2,795)

30,872

30,855

14,262

9,416

13,284

(2,720)

Total equity

58,418

37,551

Difference between totals and sums of components is due to rounding off.

301

PROVINCE OF ROMBLON
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

ODIONGAN
2012

ROMBLON

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

25,830
4,634

23,532
2,298

19,871
2,295

18,659
1,212

5,959
2,339

4,873
1,086

Government equity, end of period

30,464

25,830

22,166

19,871

8,298

5,959

Donated capital, beginning of period


Additions (Deductions)

912
-

912
-

912
-

912
-

Donated capital, end of period

912

912

912

912

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

Retained earnings, end of period

Restricted capital, beginning of period


Additions (Deductions)

Restricted capital, end of period

31,376

26,742

22,166

19,871

9,210

6,871

Total equity
Difference between totals and sums of components is due to rounding off.

302

CITIES OF REGION IV - B - SOUTHERN TAGALOG


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

PUERTO PRINCESA

2013

2012

Government equity, beginning of the period


Additions (Deductions)

432,620
59,976

374,531
58,089

432,620
59,976

374,531
58,089

Government equity, end of period

492,596

432,620

492,596

432,620

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

Retained earnings, end of period

Restricted capital, beginning of period


Additions (Deductions)

Restricted capital, end of period

492,596

432,620

492,596

432,620

Total equity

2013

2012

Difference between totals and sums of components is due to rounding off.

303

PROVINCE OF OCCIDENTAL MINDORO


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

SABLAYAN
2012

SAN JOSE

2013

2012

2013

2012

66,024
59,964

58,503
50,646

23,788
21,216

16,238
14,273

42,236
38,748

42,265
36,373

Net cash provided by (used in) operating activities

6,060

7,857

2,572

1,965

3,488

5,892

Cash flows from investing activities


Cash inflows
Cash outflows

1,226

892

1,226

892

(1,226)

(892)

(1,226)

(892)

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows

4,092

3,775

1,019

1,018

3,073

2,757

(4,092)

(3,775)

(1,019)

(1,018)

(3,073)

(2,757)

742

3,190

1,553

947

Cash and cash equivalents, beginning of period

9,228

6,038

1,685

738

7,543

5,300

cash and cash equivalents, end of period

9,970

9,228

3,238

1,685

6,732

7,543

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Difference between totals and sums of components is due to rounding off.

304

(811)

2,243

PROVINCE OF ORIENTAL MINDORO


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

NAUJAN
2012

2013

PINAMALAYAN

2012

2013

2012

POLA
2013

ROXAS
2012

2013

2012

30,821
29,459

27,751
26,653

7,465
6,805

6,479
5,420

17,539
16,978

16,349
15,886

3,857
3,559

3,135
2,944

Net cash provided by (used in) operating activities

1,362

1,098

660

1,059

561

463

298

191

(157)

Cash flows from investing activities


Cash inflows
Cash outflows

1,045

2,067

485

1,435

404

615

135

17

21

(1,045)

(2,067)

(485)

(1,435)

(404)

(615)

(135)

(17)

(21)

1,200

2,858
755

445

1,200

310

2,858
-

(1,200)

2,103

(445)

(1,200)

(310)

2,858

(883)

1,134

175

(821)

(1,043)

163

(136)

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

(152)

1,960
2,117

(178)

1,788
2,403
(615)

2,243

Cash and cash equivalents, beginning of period

9,693

8,560

3,426

4,247

2,198

2,350

990

1,127

3,079

836

cash and cash equivalents, end of period

8,810

9,694

3,601

3,426

1,155

2,198

1,153

991

2,901

3,079

Difference between totals and sums of components is due to rounding off.

305

PROVINCE OF PALAWAN
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

CULION
2012

23,387
22,441

2013

20,796
21,156

ROXAS

2012

TAYTAY

2013

2012

11,997
13,524

5,939
5,079

5,788
4,709

14,061
13,919

2013

3,387
3,443
(56)

3,011
2,923

Net cash provided by (used in) operating activities

946

(360)

860

1,079

142

Cash flows from investing activities


Cash inflows
Cash outflows

538

133

538

133

(538)

(133)

(538)

(133)

Net cash provided by (used in) investing activities

(1,527)

2012

88

Cash flows from financing activities


Cash inflows
Cash outflows

Net cash provided by (used in) financing activities

322

946

142

(1,527)

(56)

88

Net increase (decrease) in cash and cash equivalents

408

(493)

Cash and cash equivalents, beginning of period

2,690

3,284

2,151

1,306

355

1,882

184

96

cash and cash equivalents, end of period

3,098

2,791

2,473

2,252

497

355

128

184

Difference between totals and sums of components is due to rounding off.

306

PROVINCE OF ROMBLON
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

ODIONGAN
2012

ROMBLON

2013

2012

2013

2012

22,505
19,167

21,315
18,026

13,470
13,436

13,202
12,260

9,035
5,731

8,113
5,766

3,338

3,289

34

942

3,304

2,347

Cash flows from investing activities


Cash inflows
Cash outflows

880
943

586
1,464

880
77

586
837

866

627

Net cash provided by (used in) investing activities

(63)

803

(251)

(866)

(627)

Net cash provided by (used in) operating activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

(878)

2,330

741
4,554

279

741
2,908

2,051

1,646

(2,330)

(3,813)

(279)

(2,167)

(2,051)

(1,646)

(1,402)

558

(1,476)

387

74

945

Cash and cash equivalents, beginning of period

1,841

3,243

1,586

3,062

255

181

cash and cash equivalents, end of period

2,786

1,841

2,144

1,586

642

255

Difference between totals and sums of components is due to rounding off.

307

CITIES OF REGION IV- B - SOUTHERN TAGALOG


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

PUERTO PRINCESA

2013

2012

2013

Cash flows from operating activities


Cash inflows
Cash outflows

321,323
215,932

291,317
205,605

321,323
215,932

291,317
205,605

Net cash provided by (used in) operating activities

105,391

85,712

105,391

85,712

Cash flows from investing activities


Cash inflows
Cash outflows

101,654

2,860

101,654

2,860

(101,654)

(2,860)

(101,654)

(2,860)

45,462

68,484
77,393

45,462

68,484
77,393

Net cash provided by (used in) financing activities

(45,462)

(8,909)

(45,462)

(8,909)

Net increase (decrease) in cash and cash equivalents

(41,725)

73,943

(41,725)

73,943

Cash and cash equivalents, beginning of period

126,017

52,074

126,017

52,074

84,292

126,017

84,292

126,017

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows

cash and cash equivalents, end of period

2012

Difference between totals and sums of components is due to rounding off.

308

REGION

Bicol Region

CAMARINES NORTE
Camarines Norte
Jose Panganiban
Paracale

CAMARINES SUR
Baao
Balatan
Bato
Calabanga
Del Gallego
Libmanan
Nabua
Pasacao
Pili
Ragay
Sipocot

MASBATE
Aroroy

CITIES
Iriga
Legaspi
Ligao
Masbate-Mobo
Sorsogon
Tabaco

CATANDUANES
Bato
Pandan
San Andres
Viga
Virac

ALBAY
Bacacay
Camalig
Daraga

SORSOGON
Bulan
Casiguran
Donsol
Gubat
Irosin
Matnog
Pilar

REGION V - BICOL
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALBAY

CAMARINES NORTE

CAMARINES SUR

CATANDUANES

2013

2013

2012

2013

2012

2012

MASBATE

2013

2012

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

771,556
436,339
211,115
99,097
19,390
5,615

699,115
382,271
200,600
96,304
16,581
3,359

44,577
19,994
15,081
5,678
3,000
824

41,169
18,646
14,755
4,215
3,032
521

96,517
45,313
32,607
15,188
2,879
530

83,847
31,589
32,206
16,764
2,758
530

135,069
72,529
42,111
17,152
2,503
774

105,659
52,097
36,747
12,995
3,293
527

38,485
27,875
7,309
3,151
126
24

36,979
27,154
7,312
2,409
80
24

13,707
1,769
4,564
3,273
4,101
-

10,739
2,182
4,237
2,496
1,824
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

2,577,691
118,684
2,416,665
42,342

2,410,062
96,532
2,270,488
43,042

132,550
6,740
117,319
8,491

127,723
5,114
114,123
8,486

491,881
11,344
478,096
2,441

459,709
10,076
447,097
2,536

606,262
25,567
578,473
2,222

582,630
17,986
562,112
2,532

58,289
4,999
52,957
333

55,984
2,339
53,202
443

48,130
20
48,110
-

49,494
20
49,474
-

3,349,247

3,109,177

177,127

168,892

588,398

543,556

741,331

688,289

96,774

92,963

61,837

60,233

Current liabilities
Trade and non-trade payables
Others

285,062
268,896
16,166

248,545
234,255
14,290

18,034
17,767
267

15,616
15,387
229

31,968
31,042
926

23,409
22,317
1,092

57,418
54,764
2,654

55,844
53,089
2,755

6,613
6,460
153

6,362
6,234
128

2,734
1,948
786

2,926
2,140
786

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

1,438,153
1,385,598
44,582
7,973

1,472,711
1,420,188
47,456
5,067

102,247
102,152
95
-

103,883
103,797
86
-

351,031
336,269
14,762
-

324,035
313,937
10,098
-

354,915
337,837
13,140
3,938

376,220
358,787
13,495
3,938

14,754
14,702
52
-

15,580
15,504
69
7

51,262
51,858
(596)
-

51,262
51,858
(596)
-

Total liabilities

1,723,215

1,721,256

120,281

119,499

382,999

347,444

412,333

432,064

21,367

21,942

53,996

54,188

Equity

1,626,032

1,387,921

56,846

49,393

205,399

196,112

328,998

256,225

75,407

71,021

7,841

6,045

Total liabilities and equity

3,349,247

3,109,177

177,127

168,892

588,398

543,556

741,331

688,289

96,774

92,963

61,837

60,233

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

311

REGION V - BICOL
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SORSOGON

CITIES

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

47,220
10,972
26,342
9,469
397
40

39,315
5,914
23,592
9,380
389
40

395,981
257,887
83,101
45,186
6,384
3,423

381,407
244,689
81,751
48,045
5,205
1,717

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

198,804
4,596
190,581
3,627

187,644
3,788
180,229
3,627

1,041,775
65,418
951,129
25,228

946,878
57,209
864,251
25,418

246,024

226,959

1,437,756

1,328,285

Current liabilities
Trade and non-trade payables
Others

30,500
26,364
4,136

25,056
23,988
1,068

137,795
130,551
7,244

119,332
111,100
8,232

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

143,165
140,771
2,208
186

147,743
144,411
2,220
1,112

420,779
402,009
14,921
3,849

453,988
431,894
22,084
10

173,665

172,799

558,574

573,320

72,359

54,160

879,182

754,965

246,024

226,959

1,437,756

1,328,285

Assets

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

312

REGION V - BICOL
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

ALBAY
2012

CAMARINES NORTE

2013

2012

2013

2012

CAMARINES SUR

CATANDUANES

2013

2013

2012

2013

2012

2012

MASBATE

1,335,070

1,234,659

84,610

82,539

151,971

146,063

242,057

210,544

40,433

38,129

16,472

16,510

1,308,497
1
26,572

1,213,966
319
20,374

83,738
872

77,214
95
5,230

148,753
3,218

142,475
66
3,522

234,924
7,133

209,107
1,437

40,359
(74)
148

37,812
82
235

16,472
-

16,510
-

1,143,236

1,090,580

72,599

72,566

138,997

135,943

192,878

174,640

35,934

33,977

14,443

13,259

452,005
588,477
102,754
-

422,927
558,651
109,002
-

30,181
33,982
8,436
-

29,215
34,297
9,054
-

58,716
66,596
13,685
-

56,794
64,347
14,802
-

72,453
90,218
30,207
-

63,229
79,658
31,753
-

19,057
15,477
1,400
-

18,200
14,507
1,270
-

4,046
10,397
-

3,971
9,288
-

191,834

144,079

12,011

9,973

12,974

10,120

49,179

35,904

4,499

4,152

2,029

3,251

12,011

9,973

12,974

10,120

49,179

35,904

4,499

4,152

2,029

3,251

12,011

9,973

12,974

10,120

49,179

4,499

4,152

2,029

3,251

191,834

191,834

144,079

144,079

Difference between totals and sums of components is due to rounding off.

313

35,904

REGION V - BICOL
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SORSOGON

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

CITIES

2013

2012

2013

2012

83,232

73,956

716,295

666,918

78,553
4,679

73,845
111

705,698
75
10,522

657,003
76
9,839

71,285

71,293

617,100

588,902

35,160
26,002
10,123
-

34,458
25,744
11,091
-

232,392
345,805
38,903
-

217,060
330,810
41,032
-

11,947

2,663

99,195

78,016

11,947

2,663

99,195

78,016

11,947

2,663

99,195

78,016

Difference between totals and sums of components is due to rounding off.

314

REGION V - BICOL
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALBAY

CAMARINES SUR

CATANDUANES

2013

2012

2013

2012

2013

2012

5,339
-

28,158
1,500

28,158
-

31,111
-

31,111
-

14,435
-

14,435
-

1,024
-

1,024
-

5,824

5,339

29,658

28,158

31,111

31,111

14,435

14,435

1,024

1,024

2013

2012

2013

Government equity, beginning of the period


Additions (Deductions)

122,853
41,326

122,853
-

5,339
485

Government equity, end of period

164,179

122,853

CAMARINES NORTE
2012

MASBATE
2013

2012

Donated capital, beginning of period


Additions (Deductions)

14,400
(14,400)

14,400
(14,400)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

39,047
(9,395)

37,781
1,266

25,302
387

25,051
251

Restricted capital, end of period

29,652

39,047

25,689

25,302

Retained earnings, beginning of period


Additions (Deductions)

1,227,948
204,253

1,083,491
142,530

44,054
6,968

37,799
6,255

167,954
7,787

148,486
19,468

203,468
68,730

163,749
36,063

56,586
4,386

52,615
3,971

5,021
1,796

706
4,315

Retained earnings, end of period

1,432,201

1,226,021

51,022

44,054

175,741

167,954

272,198

199,812

60,972

56,586

6,817

5,021

Total equity

1,626,032

1,387,921

56,846

49,393

205,399

196,112

328,998

256,225

75,407

71,021

7,841

6,045

Difference between totals and sums of components is due to rounding off.

315

REGION V - BICOL
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SORSOGON

CITIES

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

12,578
12,000

12,578
-

30,208
27,341

30,208
-

Government equity, end of period

24,578

12,578

57,549

30,208

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

13,745
(9,782)

12,730
1,015

Restricted capital, end of period

3,963

13,745

Retained earnings, beginning of period


Additions (Deductions)

39,853
7,928

40,977
605

711,012
106,658

639,159
71,853

Retained earnings, end of period

47,781

41,582

817,670

711,012

Total equity

72,359

54,160

879,182

754,965

Difference between totals and sums of components is due to rounding off.

316

REGION V - BICOL
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

ALBAY

2013

2012

1,370,047
999,994

Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

CAMARINES NORTE

2013

2013

2012

2013

2012

2012

MASBATE

2012

1,227,543
951,824

86,162
58,459

81,127
58,514

170,857
116,349

147,150
119,027

240,807
183,057

208,874
161,998

41,330
33,862

42,061
30,588

16,156
13,457

15,777
11,658

370,053

275,719

27,703

22,613

54,508

28,123

57,750

46,876

7,468

11,473

2,699

4,119

34,280
213,487

34,403
188,090

68
11,008

76
6,352

33,616

74
24,312

22,324
25,579

29,718
46,025

1
4,987

2
3,919

1,162

159

(179,207)

(153,687)

(10,940)

(6,276)

(33,616)

(24,238)

(3,255)

(16,307)

(4,986)

(3,917)

(1,162)

(159)

38,870
179,200

23,815
152,655

2,426
17,841

9,126
16,885

24,399
31,567

1,089
19,372

9,848
47,422

4,424
45,824

1,761

1,844

1,950

2,750

(140,330)

(128,840)

(15,415)

(7,759)

(7,168)

(18,283)

(37,574)

(41,400)

(1,761)

(1,844)

(1,950)

(2,750)

1,348

8,578

13,724

(14,398)

16,921

(10,831)

(6,808)

2012

CATANDUANES

2013

50,516

2013

CAMARINES SUR

721

5,712

(413)

1,210

Cash and cash equivalents, beginning of period

385,756

389,079

18,646

10,068

31,589

45,987

55,608

62,928

27,154

21,442

2,182

972

cash and cash equivalents, end of period

436,272

382,271

19,994

18,646

45,313

31,589

72,529

52,097

27,875

27,154

1,769

2,182

Difference between totals and sums of components is due to rounding off.

317

REGION V - BICOL
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SORSOGON

CITIES

2013

2012

2013

Cash flows from operating activities


Cash inflows
Cash outflows

82,371
57,088

72,443
58,232

732,364
537,722

660,111
511,807

Net cash provided by (used in) operating activities

25,283

14,211

194,642

148,304

3,389

5,983

11,887
133,746

4,533
101,340

Net cash provided by (used in) investing activities

(3,389)

(5,983)

(121,859)

(96,807)

Cash flows from financing activities


Cash inflows
Cash outflows

286
17,163

13,415

1,911
61,496

9,176
52,565

(16,877)

(13,415)

(59,585)

(43,389)

Net increase (decrease) in cash and cash equivalents

5,017

(5,187)

13,198

8,108

Cash and cash equivalents, beginning of period

5,888

11,101

244,689

236,581

10,905

5,914

257,887

244,689

Cash flows from investing activities


Cash inflows
Cash outflows

Net cash provided by (used in) financing activities

cash and cash equivalents, end of period

2012

Difference between totals and sums of components is due to rounding off.

318

PROVINCE OF ALBAY
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BACACAY
2012

CAMALIG

2013

2012

2013

DARAGA

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

44,577
19,994
15,081
5,678
3,000
824

41,169
18,646
14,755
4,215
3,032
521

12,107
6,133
2,465
588
2,921
-

11,132
5,582
2,005
625
2,920
-

9,022
3,756
4,808
185
39
234

9,616
4,253
4,624
530
41
168

23,448
10,105
7,808
4,905
40
590

20,421
8,811
8,126
3,060
71
353

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

132,550
6,740
117,319
8,491

127,723
5,114
114,123
8,486

26,410
2,843
22,617
950

25,100
2,208
21,942
950

37,109
116
36,993
-

31,951
116
31,835
-

69,031
3,781
57,709
7,541

70,672
2,790
60,346
7,536

177,127

168,892

38,517

36,232

46,131

41,567

92,479

91,093

Current liabilities
Trade and non-trade payables
Others

18,034
17,767
267

15,616
15,387
229

448
428
20

425
406
19

7,756
7,581
175

6,349
6,222
127

9,830
9,758
72

8,842
8,759
83

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

102,247
102,152
95
-

103,883
103,797
86
-

25,129
25,129
-

26,792
26,792
-

33,100
33,100
-

27,701
27,701
-

44,018
43,923
95
-

49,390
49,304
86
-

120,281

119,499

25,577

27,217

40,856

34,050

53,848

58,232

56,846

49,393

12,940

9,015

5,275

7,517

38,631

32,861

177,127

168,892

38,517

36,232

46,131

41,567

92,479

91,093

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

319

PROVINCE OF CAMARINES NORTE


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CAMARINES NORTE
2012

2013

2012

JOSE PANGANIBAN
2013

2012

PARACALE
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

96,517
45,313
32,607
15,188
2,879
530

83,847
31,589
32,206
16,764
2,758
530

74,581
36,213
20,860
14,100
2,878
530

69,652
29,154
21,467
15,743
2,758
530

3,895
779
2,644
472
-

2,683
351
1,935
397
-

18,041
8,321
9,103
616
1
-

11,512
2,084
8,804
624
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

491,881
11,344
478,096
2,441

459,709
10,076
447,097
2,536

420,585
8,931
409,213
2,441

395,310
7,882
384,892
2,536

39,713
223
39,490
-

32,375
460
31,915
-

31,583
2,190
29,393
-

32,024
1,734
30,290
-

588,398

543,556

495,166

464,962

43,608

35,058

49,624

43,536

Current liabilities
Trade and non-trade payables
Others

31,968
31,042
926

23,409
22,317
1,092

23,043
22,637
406

16,967
16,274
693

7,685
7,165
520

5,002
4,603
399

1,240
1,240
-

1,440
1,440
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

351,031
336,269
14,762
-

324,035
313,937
10,098
-

295,771
295,752
19
-

276,574
276,555
19
-

20,518
20,518
-

16,401
16,401
-

34,742
19,999
14,743
-

31,060
20,981
10,079
-

Total liabilities

382,999

347,444

318,814

293,541

28,203

21,403

35,982

32,500

Equity

205,399

196,112

176,352

171,421

15,405

13,655

13,642

11,036

Total liabilities and equity

588,398

543,556

495,166

464,962

43,608

35,058

49,624

43,536

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

320

PROVINCE OF CAMARINES SUR


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BAAO
2013

BALATAN
2012

2013

BATO

2012

2013

CALABANGA
2012

2013

2012

DEL GALLEGO

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

135,069
72,529
42,111
17,152
2,503
774

105,659
52,097
36,747
12,995
3,293
527

8,067
2,090
2,302
1,881
1,764
30

5,218
304
1,807
1,325
1,752
30

2,145
152
1,662
156
175
-

5,740
3,583
1,605
550
2
-

4,645
2,400
1,729
513
3
-

8,847
1,182
6,228
1,342
14
81

6,895
972
5,421
477
25
-

6,554
5,435
810
309
-

5,975
5,020
617
338
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

606,262
25,567
578,473
2,222

582,630
17,986
562,112
2,532

45,982
446
45,027
509

46,319
444
45,366
509

9,481
17
9,464
-

13,140
406
12,734
-

14,045
252
13,793
-

77,366
474
76,872
20

74,381
399
73,962
20

39,833
237
39,593
3

38,357
237
38,117
3

741,331

688,289

54,049

51,537

11,626

18,880

18,690

86,213

81,276

46,387

44,332

Current liabilities
Trade and non-trade payables
Others

57,418
54,764
2,654

55,844
53,089
2,755

5,534
4,932
602

7,701
6,417
1,284

2,309
2,291
18

382
382
-

417
417
-

2,339
2,339
-

(1,669)
(1,669)
-

2,858
2,858
-

9,344
9,344
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

354,915
337,837
13,140
3,938

376,220
358,787
13,495
3,938

24,602
18,637
2,027
3,938

23,288
17,323
2,027
3,938

5,849
5,846
3
-

12,034
12,034
-

12,375
12,375
-

41,262
41,262
-

53,597
53,597
-

15,669
15,669
-

16,532
16,532
-

Total liabilities

412,333

432,064

30,136

30,989

8,158

12,416

12,792

43,601

51,928

18,527

25,876

Equity

328,998

256,225

23,913

20,548

3,468

6,464

5,898

42,612

29,348

27,860

18,456

Total liabilities and equity

741,331

688,289

54,049

51,537

11,626

18,880

18,690

86,213

81,276

46,387

44,332

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

321

PROVINCE OF CAMARINES SUR


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
LIBMANAN

NABUA
2013

PASACAO

2013

2012

2012

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

14,951
9,013
4,015
1,280
7
636

12,144
5,634
3,612
2,421
7
470

8,643
4,462
2,401
1,772
6
2

8,234
3,811
2,620
1,796
5
2

6,087
3,947
1,377
751
12
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

56,160
7,015
49,145
-

45,801
6,066
39,735
-

47,946
1,044
46,902
-

47,457
636
46,821
-

71,111

57,945

56,589

Current liabilities
Trade and non-trade payables
Others

1,954
1,954
-

3,479
3,479
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

28,230
28,230
-

Total liabilities

PILI

2012

RAGAY
2013

SIPOCOT

2013

2012

2012

2013

2012

6,231
3,306
1,314
635
976
-

56,110
37,655
11,018
6,956
466
15

42,585
28,059
10,684
3,362
465
15

7,626
2,211
4,727
668
10
10

5,231
724
3,824
665
8
10

10,299
2,799
5,966
1,487
47
-

8,501
1,867
5,119
1,463
52
-

41,231
2,366
38,562
303

39,294
1,968
36,670
656

188,854
9,199
178,311
1,344

187,434
4,080
182,053
1,301

61,476
1,175
60,258
43

64,807
1,173
63,591
43

24,793
3,188
21,605
-

24,735
2,731
22,004
-

55,691

47,318

45,525

244,964

230,019

69,102

70,038

35,092

33,236

822
818
4

766
762
4

26,190
25,904
286

22,356
22,070
286

12,212
10,510
1,702

10,810
9,634
1,176

1,242
1,240
2

893
893
-

1,576
1,536
40

1,747
1,742
5

28,584
28,584
-

47,071
47,071
-

47,788
47,788
-

23,985
23,985
-

27,179
27,179
-

111,519
100,462
11,057
-

119,884
108,417
11,467
-

39,083
39,082
1
-

40,956
40,955
1
-

5,611
5,559
52
-

6,037
6,037
-

30,184

32,063

47,893

48,554

50,175

49,535

123,731

130,694

40,325

41,849

7,187

7,784

Equity

40,927

25,882

8,696

7,137

(2,857)

(4,010)

121,233

99,325

28,777

28,189

27,905

25,452

Total liabilities and equity

71,111

57,945

56,589

55,691

47,318

45,525

244,964

230,019

69,102

70,038

35,092

33,236

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

322

PROVINCE OF CATANDUANES
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BATO
2012

2013

PANDAN
2012

2013

SAN ANDRES

2012

2013

VIGA

2012

2013

VIRAC
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

38,485
27,875
7,309
3,151
126
24

36,979
27,154
7,312
2,409
80
24

2,625
1,247
651
715
5
7

2,184
715
760
702
7

1,353
331
999
12
2
9

1,226
714
471
31
1
9

1,871
605
904
255
107
-

1,825
445
1,040
271
69
-

871
396
439
27
1
8

601
107
466
19
1
8

31,765
25,296
4,316
2,142
11
-

31,143
25,173
4,575
1,386
9
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

58,289
4,999
52,957
333

55,984
2,339
53,202
443

10,866
627
10,239
-

11,224
585
10,639
-

8,896
8,780
116

9,425
9,309
116

3,734
598
3,136
-

3,933
555
3,378
-

2,931
2,925
6

3,202
3,196
6

31,862
3,774
27,877
211

28,200
1,199
26,680
321

96,774

92,963

13,491

13,408

10,249

10,651

5,605

5,758

3,802

3,803

63,627

59,343

Current liabilities
Trade and non-trade payables
Others

6,613
6,460
153

6,362
6,234
128

832
742
90

834
744
90

638
638
-

631
631
-

2,017
2,017
-

2,036
2,036
-

406
406
-

373
373
-

2,720
2,657
63

2,488
2,450
38

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

14,754
14,702
52
-

15,580
15,504
69
7

5,349
5,346
3
-

5,826
5,816
3
7

6,298
6,298
-

6,488
6,488
-

3,107
3,058
49
-

3,266
3,200
66
-

Total liabilities

21,367

21,942

6,181

6,660

6,936

7,119

5,124

5,302

406

373

2,720

2,488

Equity

75,407

71,021

7,310

6,748

3,313

3,532

481

456

3,396

3,430

60,907

56,855

Total liabilities and equity

96,774

92,963

13,491

13,408

10,249

10,651

5,605

5,758

3,802

3,803

63,627

59,343

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

323

PROVINCE OF MASBATE
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AROROY
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

13,707
1,769
4,564
3,273
4,101
-

10,739
2,182
4,237
2,496
1,824
-

13,707
1,769
4,564
3,273
4,101
-

10,739
2,182
4,237
2,496
1,824
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

48,130
20
48,110
-

49,494
20
49,474
-

48,130
20
48,110
-

49,494
20
49,474
-

61,837

60,233

61,837

60,233

Current liabilities
Trade and non-trade payables
Others

2,734
1,948
786

2,926
2,140
786

2,734
1,948
786

2,926
2,140
786

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

51,262
51,858
(596)
-

51,262
51,858
(596)
-

51,262
51,858
(596)
-

51,262
51,858
(596)
-

53,996

54,188

53,996

54,188

7,841

6,045

7,841

6,045

61,837

60,233

61,837

60,233

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

324

PROVINCE OF SORSOGON
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BULAN
2012

2013

CASIGURAN
2012

2013

2012

DONSOL
2013

GUBAT

2012

2013

IROSIN
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

47,220
10,972
26,342
9,469
397
40

39,315
5,914
23,592
9,380
389
40

5,489
3,048
1,099
1,165
142
35

5,510
2,956
1,009
1,370
140
35

6,357
501
5,088
582
186
-

6,839
817
5,218
618
186
-

8,413
5,697
2,476
224
16
-

3,414
661
2,512
226
15
-

9,463
364
7,362
1,718
19
-

8,739
570
6,459
1,690
20
-

6,996
171
2,901
3,905
19
-

5,883
147
1,917
3,819
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

198,804
4,596
190,581
3,627

187,644
3,788
180,229
3,627

25,624
2,455
22,906
263

26,238
1,997
23,978
263

43,484
356
42,912
216

32,173
355
31,602
216

30,195
1,076
25,971
3,148

30,110
834
26,128
3,148

43,900
410
43,490
-

44,637
404
44,233
-

17,529
11
17,518
-

15,834
11
15,823
-

246,024

226,959

31,113

31,748

49,841

39,012

38,608

33,524

53,363

53,376

24,525

21,717

Current liabilities
Trade and non-trade payables
Others

30,500
26,364
4,136

25,056
23,988
1,068

1,527
1,527
-

1,310
1,310
-

219
13
206

256
70
186

3,552
3,532
20

6,084
6,069
15

761
695
66

1,033
883
150

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

143,165
140,771
2,208
186

147,743
144,411
2,220
1,112

19,982
19,953
29
-

21,547
21,518
29
-

11,775
11,359
230
186

14,421
14,005
230
186

26,959
25,021
1,938
-

28,378
26,440
1,938
-

27,616
27,605
11
-

27,628
27,605
23
-

12,556
12,556
-

10,399
10,399
-

173,665

172,799

22,675

24,239

13,302

15,731

27,178

28,634

31,168

33,712

13,317

11,432

72,359

54,160

8,438

7,509

36,539

23,281

11,430

4,890

22,195

19,664

11,208

10,285

246,024

226,959

31,113

31,748

49,841

39,012

38,608

33,524

53,363

53,376

24,525

21,717

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity

2,693
2,695
(2)

2,692
2,698
(6)

Difference between totals and sums of components is due to rounding off.

325

PROVINCE OF SORSOGON
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MATNOG
2013

PILAR
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

5,409
470
3,686
1,243
10
-

4,413
283
3,167
940
23
-

5,093
721
3,730
632
5
5

4,517
480
3,310
717
5
5

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

5,783
5,783
-

5,421
5,421
-

32,289
288
32,001
-

33,231
187
33,044
-

11,192

9,834

37,382

37,748

Current liabilities
Trade and non-trade payables
Others

11,657
7,865
3,792

5,005
4,342
663

10,091
10,037
54

8,676
8,616
60

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

7,240
7,240
-

7,794
7,037
757

37,037
37,037
-

37,576
37,407
169

Total liabilities

18,897

12,799

47,128

46,252

Equity

(7,705)

(2,965)

(9,746)

(8,504)

Total liabilities and equity

11,192

9,834

37,382

37,748

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

326

CITIES OF REGION V - BICOL


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

IRIGA

LEGAZPI

LIGAO

MASBATE-MOBO

METROPOLITAN NAGA

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

395,981
257,887
83,101
45,186
6,384
3,423

381,407
244,689
81,751
48,045
5,205
1,717

46,378
34,362
8,999
2,746
101
170

42,690
28,433
9,393
3,397
1,297
170

69,849
21,897
25,628
15,983
3,516
2,825

47,023
4,601
23,719
14,891
2,702
1,110

19,755
15,363
1,668
794
1,910
20

26,700
23,984
1,963
707
26
20

28,071
12,428
14,537
898
208
-

18,261
2,844
13,303
1,680
434
-

191,926
155,328
18,524
17,569
447
58

208,040
168,824
19,865
18,898
396
57

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

1,041,775
65,418
951,129
25,228

946,878
57,209
864,251
25,418

91,343
2,907
86,008
2,428

93,459
2,877
88,154
2,428

166,212
11,131
138,859
16,222

171,460
13,242
139,997
18,221

40,210
109
40,101
-

27,360
109
27,251
-

170,779
170,779
-

173,785
173,785
-

386,906
41,947
340,472
4,487

298,088
33,484
260,759
3,845

1,437,756

1,328,285

137,721

136,149

236,061

218,483

59,965

54,060

198,850

192,046

578,832

506,128

Current liabilities
Trade and non-trade payables
Others

137,795
130,551
7,244

119,332
111,100
8,232

23,516
23,361
155

25,135
25,067
68

26,045
25,257
788

26,980
26,249
731

14,944
14,614
330

13,180
13,180
-

39,272
37,262
2,010

22,060
18,338
3,722

21,152
19,217
1,935

18,495
16,721
1,774

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

420,779
402,009
14,921
3,849

453,988
431,894
22,084
10

85,513
76,181
9,332
-

88,866
79,534
9,332
-

36,678
31,361
5,317
-

47,028
38,186
8,842
-

7,863
4,024
3,839

8,082
4,243
3,839
-

185,626
185,553
63
10

192,561
192,488
63
10

23,059
23,059
-

23,919
23,919
-

Total liabilities

558,574

573,320

109,029

114,001

62,723

74,008

22,807

21,262

224,898

214,621

44,211

42,414

Equity

879,182

754,965

28,692

22,148

173,338

144,475

37,158

32,798

(26,048)

(22,575)

534,621

463,714

1,437,756

1,328,285

137,721

136,149

236,061

218,483

59,965

54,060

198,850

192,046

578,832

506,128

Assets

Tota Assets
Liabilities and equity

Total liabilities and equity


Difference between totals and sums of components is due to rounding off.

327

CITIES OF REGION V - BICOL


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SORSOGON

TABACO

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

21,128
9,352
8,783
2,878
93
22

20,869
8,835
8,549
3,362
91
32

18,874
9,157
4,962
4,318
109
328

17,824
7,168
4,959
5,110
259
328

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

78,042
76,055
1,987

77,667
76,898
769

108,283
9,324
98,855
104

105,059
7,497
97,407
155

99,170

98,536

127,157

122,883

Current liabilities
Trade and non-trade payables
Others

10,663
8,689
1,974

11,082
9,145
1,937

2,203
2,151
52

2,400
2,400
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

46,737
46,544
193
-

56,839
56,839
-

35,303
35,287
16
-

36,693
36,685
8
-

Total liabilities

57,400

67,921

37,506

39,093

Equity

41,770

30,615

89,651

83,790

Total liabilities and equity

99,170

98,536

127,157

122,883

Assets

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

328

PROVINCE OF ALBAY
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BACACAY
2012

CAMALIG

DARAGA

2013

2012

2013

2012

2013

2012

84,610

82,539

12,629

11,559

15,008

12,733

56,973

58,247

83,738
872

77,214
95
5,230

12,591
38

11,558
1

14,832
176

12,601
132

56,315
658

53,055
95
5,097

72,599

72,566

9,200

9,325

12,412

11,766

50,987

51,475

30,181
33,982
8,436
-

29,215
34,297
9,054
-

4,502
2,797
1,901
-

4,404
2,838
2,083
-

3,416
7,139
1,857
-

2,979
6,913
1,874
-

22,263
24,046
4,678
-

21,832
24,546
5,097
-

12,011

9,973

3,429

2,234

2,596

967

5,986

6,772

12,011

9,973

3,429

2,234

2,596

967

5,986

6,772

12,011

9,973

3,429

2,234

2,596

5,986

6,772

Difference between totals and sums of components is due to rounding off.

329

967

PROVINCE OF CAMARINES NORTE


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

CAMARINES NORTE

2013

2012

2013

151,971

146,063

120,162

148,753
3,218

142,475
66
3,522

138,997

2012

JOSE PANGANIBAN

PARACALE

2013

2012

2013

2012

112,433

16,851

16,701

14,958

16,929

117,047
3,115

111,430
1,003

16,847
4

16,696
5

14,859
99

14,349
66
2,514

135,943

110,186

108,513

16,762

15,749

12,049

11,681

58,716
66,596
13,685
-

56,794
64,347
14,802
-

45,984
55,050
9,152
-

46,392
51,493
10,628
-

7,639
6,794
2,329
-

5,899
7,974
1,876
-

5,093
4,752
2,204
-

4,503
4,880
2,298
-

12,974

10,120

9,976

3,920

89

952

2,909

5,248

12,974

10,120

9,976

3,920

2,909

5,248

12,974

10,120

9,976

3,920

2,909

5,248

Difference between totals and sums of components is due to rounding off.

330

89

952

89

952

PROVINCE OF CAMARINES SUR


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BAAO

BALATAN
2013

BATO

2013

2012

2013

2012

242,057

210,544

26,257

20,959

783

137

10,550

234,924
7,133

209,107
1,437

25,809
448

20,824
135

761
22

132
5

192,878

174,640

23,042

20,967

971

72,453
90,218
30,207
-

63,229
79,658
31,753
-

10,240
11,399
1,403
-

8,979
10,542
1,446
-

217
402
352
-

49,179

35,904

3,215

49,179

35,904

3,215

49,179

35,904

3,215

(8)

(8)

331

2013

9,479

31,364

26,857

11,184

5,639

10,540
10

9,469
10

30,749
615

26,708
149

6,208
4,976

5,615
24

113

9,971

8,961

23,690

20,063

7,115

6,293

78
35

4,595
4,516
860
-

3,842
4,225
894
-

8,217
11,603
3,870
-

6,169
9,748
4,146
-

2,247
4,003
865
-

2,232
3,040
1,021
-

24

579

518

7,674

6,794

4,069

579

518

7,674

6,794

4,069

579

518

7,674

6,794

4,069

(188)

Difference between totals and sums of components is due to rounding off.

2012

(188)

24

24

2013

2012

DEL GALLEGO

2013

(188)

(8)

2012

CALABANGA

2012

(654)

(654)

(654)

PROVINCE OF CAMARINES SUR


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
LIBMANAN

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

NABUA

2013

2012

2013

16,885

14,749

26,396

16,870
15

14,722
27

11,811

PASACAO
2012

PILI

RAGAY

SIPOCOT

2013

2012

2013

2012

2013

2012

2013

2012

22,416

12,199

11,374

77,628

70,781

13,283

13,272

15,528

14,881

26,377
19

22,400
16

12,141
58

11,309
65

76,793
835

69,913
868

13,278
5

13,264
8

15,398
130

14,751
130

10,371

24,688

20,532

11,047

10,303

55,080

52,740

12,707

12,090

12,756

12,207

3,832
5,703
2,276
-

3,247
4,754
2,370
-

6,602
15,782
2,304
-

4,941
13,318
2,273
-

3,980
4,001
3,066
-

3,075
3,783
3,445
-

20,237
24,484
10,359
-

19,309
22,387
11,044
-

4,360
4,282
4,065
-

3,688
4,220
4,182
-

7,926
4,043
787
-

7,669
3,606
932
-

5,074

4,378

1,708

1,884

1,152

1,071

22,548

18,041

576

1,182

2,772

2,674

5,074

4,378

1,708

1,884

1,152

1,071

22,548

18,041

1,182

2,772

2,674

5,074

4,378

1,708

1,884

1,152

1,071

22,548

18,041

1,182

2,772

2,674

Difference between totals and sums of components is due to rounding off.

332

576

576

PROVINCE OF CATANDUANES
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BATO
2012

2013

PANDAN
2012

2013

SAN ANDRES

2012

2013

VIGA

2012

2013

VIRAC
2012

2013

2012

40,433

38,129

6,118

5,853

3,191

3,023

2,928

2,867

2,482

2,387

25,714

23,999

40,359
(74)
148

37,812
82
235

6,113
5

5,766
82
5

3,189
2

3,020
3

2,927
1

2,864
3

2,482
-

2,387
-

25,648
(74)
140

23,775
224

35,934

33,977

5,478

5,674

3,406

3,321

2,921

2,767

2,509

2,667

21,620

19,548

19,057
15,477
1,400
-

18,200
14,507
1,270
-

3,522
1,536
420
-

3,574
1,645
455
-

1,909
981
516
-

1,844
1,061
416
-

1,970
522
429
-

1,839
534
394
-

1,711
798
-

1,764
903
-

9,945
11,640
35
-

9,179
10,364
5
-

4,499

4,152

640

179

100

(27)

4,094

4,451

4,499

4,152

640

179

100

(27)

4,094

4,451

4,499

4,152

640

179

100

(27)

4,094

4,451

Difference between totals and sums of components is due to rounding off.

333

(215)

(215)

(215)

(298)

(298)

(298)

(280)

(280)

(280)

PROVINCE OF MASBATE
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

AROROY
2012

2013

2012

16,472

16,510

16,472

16,510

16,472
-

16,510
-

16,472
-

16,510
-

14,443

13,259

14,443

13,259

4,046
10,397
-

3,971
9,288
-

4,046
10,397
-

3,971
9,288
-

2,029

3,251

2,029

3,251

2,029

3,251

2,029

3,251

2,029

3,251

2,029

3,251

Difference between totals and sums of components is due to rounding off.

334

PROVINCE OF SORSOGON
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

BULAN
2012

CASIGURAN

DONSOL

2013

2012

2013

2012

2013

GUBAT

2012

IROSIN

2013

2012

2013

2012

83,232

73,956

14,524

13,999

11,626

11,043

13,865

8,856

20,485

19,763

7,381

6,065

78,553
4,679

73,845
111

14,463
61

13,909
90

11,625
1

11,041
2

9,263
4,602

8,856
-

20,475
10

19,746
17

7,381
-

6,065
-

71,285

71,293

13,540

13,786

10,074

8,931

6,899

6,951

18,839

19,195

6,277

6,026

35,160
26,002
10,123
-

34,458
25,744
11,091
-

6,682
4,146
2,712
-

7,075
3,863
2,848
-

6,054
3,453
567
-

4,952
3,265
714
-

3,599
2,812
488
-

3,673
2,715
563
-

8,652
6,823
3,364
-

8,630
6,954
3,611
-

3,949
1,962
366
-

3,776
1,786
464
-

11,947

2,663

984

213

1,552

2,112

6,966

1,905

1,646

568

1,104

39

11,947

2,663

984

213

1,552

2,112

6,966

1,905

1,646

11,947

2,663

984

213

1,552

2,112

6,966

1,905

1,646

Difference between totals and sums of components is due to rounding off.

335

568

568

1,104

1,104

39

39

PROVINCE OF SORSOGON
Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MATNOG
2013

Income

PILAR
2012

2013

2012

4,691

4,721

10,660

9,509

4,691
-

4,721
-

10,655
5

9,507
2

3,754

3,801

11,902

12,603

2,513
1,241
-

2,187
1,613
1
-

3,711
5,565
2,626
-

4,165
5,548
2,890
-

Net income (loss) before subsidy

937

920

(1,242)

(3,094)

Add: Subsidy

Net income (loss) before tax

937

920

(1,242)

(3,094)

Income tax expense

Net income (loss) after tax

937

920

(1,242)

(3,094)

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Difference between totals and sums of components is due to rounding off.

336

CITIES OF REGION V - BICOL


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

IRIGA

LEGAZPI

2013

2012

2013

2012

716,295

666,918

74,695

72,361

195,092

705,698
75
10,522

657,003
76
9,839

74,301
394

71,748
613

617,100

588,902

67,339

232,392
345,805
38,903
-

217,060
330,810
41,032
-

99,195

METROPOLITAN NAGA

2012

2013

2012

179,757

18,248

17,630

53,049

41,605

246,973

233,730

192,158
158
2,776

177,570
255
1,932

17,994
254

17,400
230

53,044
5

41,600
5

240,602
6,371

227,291
6,439

66,681

167,361

166,987

13,887

12,147

56,476

48,776

192,980

178,406

24,288
35,834
7,217
-

22,988
36,187
7,506
-

41,446
120,967
4,948
-

39,262
122,130
5,595
-

10,443
3,444
-

8,554
3,043
550
-

9,170
32,091
15,215
-

8,551
25,186
15,039
-

88,030
102,002
2,948
-

83,177
92,125
3,104
-

78,016

7,356

5,680

27,731

12,770

4,361

5,483

(3,427)

(7,171)

53,993

55,324

99,195

78,016

7,356

5,680

27,731

12,770

4,361

5,483

(3,427)

(7,171)

53,993

55,324

99,195

78,016

7,356

5,680

27,731

12,770

4,361

5,483

(3,427)

(7,171)

53,993

55,324

337

2012

MASBATE-MOBO

2013

Difference between totals and sums of components is due to rounding off.

2013

LIGAO

2013

2012

CITIES OF REGION V - BICOL


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SORSOGON

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

TABACO

2013

2012

2013

2012

70,425

69,067

57,813

52,768

70,087
1
337

68,798
2
267

57,512
(84)
385

52,596
(181)
353

67,099

67,613

51,958

48,292

28,509
32,651
5,939
-

26,764
34,255
6,594
-

30,506
18,816
2,636
-

27,764
17,884
2,644
-

3,326

1,454

5,855

4,476

3,326

1,454

5,855

4,476

3,326

1,454

5,855

4,476

Difference between totals and sums of components is due to rounding off.

338

PROVINCE OF ALBAY
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BACACAY
2012

2013

CAMALIG

2012

DARAGA

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

5,339
485

5,339
-

5,016
485

5,016
-

323
-

323
-

Government equity, end of period

5,824

5,339

5,501

5,016

323

323

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

44,054
6,968

37,799
6,255

3,999
3,440

1,766
2,233

7,517
(2,242)

6,692
825

32,538
5,770

29,341
3,197

Retained earnings, end of period

51,022

44,054

7,439

3,999

5,275

7,517

38,308

32,538

Total equity

56,846

49,393

12,940

9,015

5,275

7,517

38,631

32,861

Difference between totals and sums of components is due to rounding off.

339

PROVINCE OF CAMARINES NORTE


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

CAMARINES NORTE
2012

2013

2012

JOSE PANGANIBAN
2013

2012

PARACALE
2013

2012

Government equity, beginning of the period


Additions (Deductions)

28,158
1,500

28,158
-

20,450
-

20,450
-

5,514
1,500

5,514
-

2,194
-

2,194
-

Government equity, end of period

29,658

28,158

20,450

20,450

7,014

5,514

2,194

2,194

Donated capital, beginning of period


Additions (Deductions)

14,400
(14,400)

14,400
(14,400)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

167,954
7,787

148,486
19,468

150,971
4,931

138,010
12,961

8,141
250

7,054
1,087

8,842
2,606

3,422
5,420

Retained earnings, end of period

175,741

167,954

155,902

150,971

8,391

8,141

11,448

8,842

Total equity

205,399

196,112

176,352

171,421

15,405

13,655

13,642

11,036

Difference between totals and sums of components is due to rounding off.

340

PROVINCE OF CAMARINES SUR


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BAAO
2012

2013

BALATAN
2012

BATO

2013

2012

2013

CALABANGA
2012

2013

DEL GALLEGO

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

31,111
-

31,111
-

2,650
-

2,650
-

3,611
-

3,611
-

3,618
-

3,618
-

5,755
-

5,755
-

Government equity, end of period

31,111

31,111

2,650

2,650

3,611

3,611

3,618

3,618

5,755

5,755

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

25,302
387

25,051
251

Restricted capital, end of period

25,689

25,302

Retained earnings, beginning of period


Additions (Deductions)

203,468
68,730

163,749
36,063

17,898
3,365

17,856
42

3,656
(188)

2,287
566

1,885
402

25,730
13,264

18,902
6,828

12,701
9,404

13,348
(647)

Retained earnings, end of period

272,198

199,812

21,263

17,898

3,468

2,853

2,287

38,994

25,730

22,105

12,701

Total equity

328,998

256,225

23,913

20,548

3,468

6,464

5,898

42,612

29,348

27,860

18,456

Difference between totals and sums of components is due to rounding off.

341

PROVINCE OF CAMARINES SUR


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
LIBMANAN

NABUA

2013

2012

2013

Government equity, beginning of the period


Additions (Deductions)

5,595
-

Government equity, end of period

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

PASACAO
2012

PILI

RAGAY

2012

2013

2012

5,595
-

129
-

129
-

9,753
-

9,753
-

5,595

5,595

129

129

9,753

9,753

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

1,921
387

1,670
251

23,381
-

23,381
-

Restricted capital, end of period

2,308

1,921

23,381

23,381

Retained earnings, beginning of period


Additions (Deductions)

25,882
15,045

21,975
3,907

1,542
1,559

(276)
1,818

(5,931)
766

(7,702)
1,771

75,944
21,908

57,914
18,030

28,060
588

26,899
1,161

15,699
2,453

12,948
2,751

Retained earnings, end of period

40,927

25,882

3,101

1,542

(5,165)

(5,931)

97,852

75,944

28,648

28,060

18,152

15,699

Total equity

40,927

25,882

8,696

7,137

(2,857)

(4,010)

121,233

99,325

28,777

28,189

27,905

25,452

Difference between totals and sums of components is due to rounding off.

342

2013

SIPOCOT

2013

2012

2013

2012

PROVINCE OF CATANDUANES
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BATO
2012

2013

Government equity, beginning of the period


Additions (Deductions)

14,435
-

14,435
-

Government equity, end of period

14,435

14,435

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

PANDAN
2012

60

2013

SAN ANDRES

2012

2013

VIGA

2012

2013

VIRAC
2012

2013

2012

60

9,070
-

9,070
-

104
-

104
-

4,757
-

4,757
-

444
-

444
-

60

9,070

9,070

104

104

4,757

4,757

444

444

Restricted capital, beginning of period


Additions (Deductions)

Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

56,586
4,386

52,615
3,971

6,688
562

6,681
7

(5,538)
(219)

(5,249)
(289)

352
25

232
120

(1,327)
(34)

(1,458)
131

56,411
4,052

52,409
4,002

Retained earnings, end of period

60,972

56,586

7,250

6,688

(5,757)

(5,538)

377

352

(1,361)

(1,327)

60,463

56,411

Total equity

75,407

71,021

7,310

6,748

3,313

3,532

481

456

3,396

3,430

60,907

56,855

60

Difference between totals and sums of components is due to rounding off.

343

PROVINCE OF MASBATE
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AROROY
2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

1,024
-

1,024
-

1,024
-

1,024
-

Government equity, end of period

1,024

1,024

1,024

1,024

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

5,021
1,796

706
4,315

5,021
1,796

706
4,315

Retained earnings, end of period

6,817

5,021

6,817

5,021

Total equity

7,841

6,045

7,841

6,045

Difference between totals and sums of components is due to rounding off.

344

PROVINCE OF SORSOGON
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BULAN
2012

CASIGURAN

2013

2012

2013

DONSOL

2012

2013

GUBAT

2012

2013

Government equity, beginning of the period


Additions (Deductions)

12,578
12,000

12,578
-

174
12,000

174
-

109
-

109
-

Government equity, end of period

24,578

12,578

12,174

174

109

109

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

39,853
7,928

40,977
605

7,509
929

Retained earnings, end of period

47,781

41,582

Total equity

72,359

54,160

IROSIN
2012

2012

8,399
-

8,399
-

8,399

8,399

8,014
(505)

23,107
1,258

21,680
1,427

4,781
6,540

3,065
1,716

19,659
2,531

19,000
659

1,886
923

2,403
(517)

8,438

7,509

24,365

23,107

11,321

4,781

22,190

19,659

2,809

1,886

8,438

7,509

36,539

23,281

11,430

4,890

22,195

19,664

11,208

10,285

Difference between totals and sums of components is due to rounding off.

345

2013

PROVINCE OF SORSOGON
Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MATNOG
2013

Government equity, beginning of the period


Additions (Deductions)

PILAR
2012

2013

53
-

Government equity, end of period

53

3,838
-

3,838
-

53

3,838

3,838

53

2012

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

(4,747)
(3,011)

(3,938)
920

(12,342)
(1,242)

(9,247)
(3,095)

Retained earnings, end of period

(7,758)

(3,018)

(13,584)

(12,342)

Total equity

(7,705)

(2,965)

(9,746)

(8,504)

Difference between totals and sums of components is due to rounding off.

346

CITIES OF REGION V - BICOL


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

IRIGA
2012

2013

LEGAZPI
2012

2013

LIGAO

2012

2013

MASBATE-MOBO
2012

METROPOLITAN NAGA

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

30,208
27,341

30,208
-

470
-

470
-

534
-

534
-

907
-

907
-

14,296
-

14,296
-

13,423
27,341

13,423
-

Government equity, end of period

57,549

30,208

470

470

534

534

907

907

14,296

14,296

40,764

13,423

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

13,745
(9,782)

12,730
1,015

9,572
(9,572)

8,167
1,405

4,173
(210)

4,563
(390)

3,963

13,745

9,572

3,963

4,173

Retained earnings, beginning of period


Additions (Deductions)

711,012
106,658

639,159
71,853

21,678
6,544

17,194
4,484

134,369
38,435

127,064
7,305

31,891
4,360

25,354
6,537

(36,871)
(3,473)

(29,716)
(7,155)

446,118
43,776

393,944
52,174

Retained earnings, end of period

817,670

711,012

28,222

21,678

172,804

134,369

36,251

31,891

(40,344)

(36,871)

489,894

446,118

Total equity

879,182

754,965

28,692

22,148

173,338

144,475

37,158

32,798

(26,048)

(22,575)

534,621

463,714

Restricted capital, beginning of period


Additions (Deductions)
Restricted capital, end of period

Difference between totals and sums of components is due to rounding off.

347

CITIES OF REGION V - BICOL


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SORSOGON
2013

Government equity, beginning of the period


Additions (Deductions)

TABACO

2012

83
-

Government equity, end of period

2012

83

495
-

495
-

83

495

495

83

2013

Donated capital, beginning of period


Additions (Deductions)

Donated capital, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Restricted capital, beginning of period


Additions (Deductions)

Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

30,532
11,155

29,380
1,152

83,295
5,861

75,939
7,356

Retained earnings, end of period

41,687

30,532

89,156

83,295

Total equity

41,770

30,615

89,651

83,790

Difference between totals and sums of components is due to rounding off.

348

PROVINCE OF ALBAY
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BACACAY
2012

CAMALIG

DARAGA

2013

2012

2013

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

86,162
58,459

81,127
58,514

12,975
7,209

11,517
7,508

15,111
8,274

13,111
8,708

58,076
42,976

56,499
42,298

Net cash provided by (used in) operating activities

27,703

22,613

5,766

4,009

6,837

4,403

15,100

14,201

Cash flows from investing activities


Cash inflows
Cash outflows

68
11,008

76
6,352

1,650

8
5,092

1,409

60
4,266

76
4,934

(10,940)

(6,276)

(1,650)

(9)

(5,084)

(1,409)

(4,206)

(4,858)

2,426
17,841

9,126
16,885

3,565

2,426
4,676

4,671
3,715

9,600

9,603

(15,415)

(7,759)

(3,565)

(9,600)

(9,603)

1,348

8,578

Cash and cash equivalents, beginning of period

18,646

cash and cash equivalents, end of period

19,994

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

4,455
3,567
888

(2,250)

956

551

4,888

(497)

3,950

1,294

10,068

5,582

694

4,253

303

8,811

9,071

18,646

6,133

5,582

3,756

4,253

10,105

8,811

Difference between totals and sums of components is due to rounding off.

349

(260)

PROVINCE OF CAMARINES NORTE


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

CAMARINES NORTE

2013

2012

170,857
116,349

147,150
119,027

133,987
93,132

Net cash provided by (used in) operating activities

54,508

28,123

Cash flows from investing activities


Cash inflows
Cash outflows

33,616

2012

2013

2012

116,064
95,458

17,251
14,271

16,595
15,236

19,619
8,946

14,491
8,333

40,855

20,606

2,980

1,359

10,673

6,158

74
24,312

28,544

20,985

3,823

74
1,395

1,249

1,932

(33,616)

(24,238)

(28,544)

(20,985)

(3,823)

(1,321)

(1,249)

(1,932)

Cash flows from financing activities


Cash inflows
Cash outflows

24,399
31,567

1,089
19,372

19,179
24,431

14,377

5,220
3,949

1,089
1,878

3,187

3,117

Net cash provided by (used in) financing activities

(7,168)

(18,283)

(5,252)

(14,377)

1,271

(789)

(3,187)

(3,117)

Net increase (decrease) in cash and cash equivalents

13,724

(14,398)

7,059

(14,756)

428

(751)

6,237

1,109

Cash and cash equivalents, beginning of period

31,589

45,987

29,154

43,910

351

1,102

2,084

975

cash and cash equivalents, end of period

45,313

31,589

36,213

29,154

779

351

8,321

2,084

Net cash provided by (used in) investing activities

2012

PARACALE

2013

Cash flows from operating activities


Cash inflows
Cash outflows

2013

JOSE PANGANIBAN

Difference between totals and sums of components is due to rounding off.

350

PROVINCE OF CAMARINES SUR


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

BAAO

BALATAN

2013

2012

2013

2012

240,807
183,057

208,874
161,998

26,833
24,188

20,959
17,472

779
746

10,860
8,257

Net cash provided by (used in) operating activities

57,750

46,876

2,645

3,487

33

Cash flows from investing activities


Cash inflows
Cash outflows

22,324
25,579

29,718
46,025

308

853

3,392

Net cash provided by (used in) investing activities

(3,255)

(16,307)

(308)

(853)

Cash flows from financing activities


Cash inflows
Cash outflows

9,848
47,422

4,424
45,824

(37,574)

(41,400)

Net increase (decrease) in cash and cash equivalents

16,921

(10,831)

Cash and cash equivalents, beginning of period

55,608

cash and cash equivalents, end of period

72,529

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) financing activities

2,000
2,551
(551)

2013

BATO

2012

2013

CALABANGA
2012

DEL GALLEGO

2013

2012

2013

2012

9,479
7,510

30,570
18,283

26,019
22,713

11,007
10,588

2,603

1,969

12,287

3,306

419

219

7
672

5,263

542

(3,392)

(219)

(665)

(5,263)

(542)

2,475

1,201

1,201

6,814

4,424
6,416

(2,475)

(1,201)

(1,201)

(6,814)

(1,992)

5,643
5,850
(207)

(4)

1,786

159

(3,359)

1,183

103

210

772

415

62,928

304

145

3,511

2,400

2,297

972

200

5,020

5,227

52,097

2,090

304

152

3,583

2,400

1,182

972

5,435

5,020

Difference between totals and sums of components is due to rounding off.

351

(207)

PROVINCE OF CAMARINES SUR


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
LIBMANAN

NABUA

2013

2012

17,973
10,382

16,449
9,258

27,182
23,532

Net cash provided by (used in) operating activities

7,591

7,191

3,650

Cash flows from investing activities


Cash inflows
Cash outflows

1,584

14,607

(1,584)

(14,607)

817
3,445

Cash flows from operating activities


Cash inflows
Cash outflows

Net cash provided by (used in) investing activities

2013

PASACAO
2012

PILI

RAGAY

SIPOCOT

2013

2012

2013

2012

2013

2012

2013

2012

22,723
18,183

12,253
6,407

11,271
5,684

75,266
60,532

68,400
56,952

12,509
7,904

13,187
7,820

15,575
12,238

14,744
10,556

4,540

5,846

5,587

14,734

11,448

4,605

5,367

3,337

4,188

140
4,136

288
1,384

22,167
9,688

29,395
26,603

1
218

15

771

6
1,364

(3,996)

(1,096)

12,479

2,792

(217)

15

(771)

(1,358)

16
-

16

1,316

3,015

3,000

5,051
6,260

6,250

17,617

17,634

1,980
4,881

5,209

1,634

2,323

(2,628)

(1,316)

(3,015)

(3,000)

(1,209)

(6,250)

(17,617)

(17,634)

(2,901)

(5,209)

(1,634)

(2,323)

Net increase (decrease) in cash and cash equivalents

3,379

(8,732)

(1,759)

9,596

(3,394)

1,487

173

932

507

Cash and cash equivalents, beginning of period

5,634

cash and cash equivalents, end of period

9,013

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

651

1,547

641

14,366

3,811

2,264

3,306

5,065

28,059

31,453

724

551

1,867

1,360

5,634

4,462

3,811

3,947

3,306

37,655

28,059

2,211

724

2,799

1,867

Difference between totals and sums of components is due to rounding off.

352

PROVINCE OF CATANDUANES
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

BATO
2012

2013

PANDAN
2012

2013

SAN ANDRES

2012

2013

VIGA

2012

2013

VIRAC
2012

2013

2012

41,330
33,862

42,061
30,588

6,235
5,001

5,834
5,197

3,097
2,775

2,964
2,450

3,103
2,315

2,864
2,212

2,499
2,182

2,360
2,330

26,396
21,589

28,039
18,399

Net cash provided by (used in) operating activities

7,468

11,473

1,234

637

322

514

788

652

317

30

4,807

9,640

Cash flows from investing activities


Cash inflows
Cash outflows

1
4,987

2
3,919

1
233

2
431

42

44

28

4,684

3,441

(4,986)

(3,917)

(232)

(429)

(42)

(44)

(28)

(3)

(4,684)

(3,441)

1,761

1,844

470

576

705

532

586

688

(1,761)

(1,844)

(470)

(576)

(705)

(532)

(586)

(688)

(48)

721

5,712

532

(368)

(383)

(18)

160

(80)

289

27

123

6,151

Cash and cash equivalents, beginning of period

27,154

21,442

715

1,083

714

732

445

525

107

80

25,173

19,022

cash and cash equivalents, end of period

27,875

27,154

1,247

715

331

714

605

445

396

107

25,296

25,173

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Difference between totals and sums of components is due to rounding off.

353

48

PROVINCE OF MASBATE
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Cash flows from operating activities


Cash inflows
Cash outflows

AROROY
2012

2013

2012

16,156
13,457

15,777
11,658

16,156
13,457

15,777
11,658

Net cash provided by (used in) operating activities

2,699

4,119

2,699

4,119

Cash flows from investing activities


Cash inflows
Cash outflows

1,162

159

1,162

159

(1,162)

(159)

(1,162)

(159)

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

1,950

2,750

1,950

2,750

(1,950)

(2,750)

(1,950)

(2,750)

(413)

1,210

(413)

1,210

Cash and cash equivalents, beginning of period

2,182

972

2,182

972

cash and cash equivalents, end of period

1,769

2,182

1,769

2,182

Difference between totals and sums of components is due to rounding off.

354

PROVINCE OF SORSOGON
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BULAN
2012

CASIGURAN

DONSOL

2013

2012

2013

2012

2013

GUBAT

2012

IROSIN

2013

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

82,371
57,088

72,443
58,232

14,520
9,408

13,961
10,969

11,690
8,715

10,834
8,149

13,930
6,756

8,724
6,591

21,343
14,881

19,447
14,411

6,395
5,548

5,698
5,021

Net cash provided by (used in) operating activities

25,283

14,211

5,112

2,992

2,975

2,685

7,174

2,133

6,462

5,036

847

677

3,389

5,983

994

281

213

90

91

4,939

947

456

344

212

Net cash provided by (used in) investing activities

(3,389)

(5,983)

(994)

(90)

(281)

(213)

(91)

(4,939)

(947)

(456)

(344)

(212)

Cash flows from financing activities


Cash inflows
Cash outflows

286
17,163

13,415

4,026

4,026

3,010

1,880

2,047

1,898

5,721

4,682

479

601

(16,877)

(13,415)

(4,026)

(4,026)

(3,010)

(1,880)

(2,047)

(1,898)

(5,721)

(4,682)

(479)

(601)

Net increase (decrease) in cash and cash equivalents

5,017

(5,187)

(1,124)

(316)

592

5,036

(4,704)

(206)

(102)

24

(136)

Cash and cash equivalents, beginning of period

5,888

11,101

2,956

4,080

817

225

661

5,365

570

672

147

283

10,905

5,914

3,048

2,956

501

817

5,697

661

364

570

171

147

Cash flows from investing activities


Cash inflows
Cash outflows

Net cash provided by (used in) financing activities

cash and cash equivalents, end of period

92

Difference between totals and sums of components is due to rounding off.

355

PROVINCE OF SORSOGON
Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
MATNOG
2013

Cash flows from operating activities


Cash inflows
Cash outflows

PILAR

2012

2013

2012

4,117
3,971

4,483
4,280

10,376
7,809

9,296
8,811

Net cash provided by (used in) operating activities

146

203

2,567

485

Cash flows from investing activities


Cash inflows
Cash outflows

732

Net cash provided by (used in) investing activities

(732)

Cash flows from financing activities


Cash inflows
Cash outflows

286
1,880

328

Net cash provided by (used in) financing activities

(1,594)

(328)

Net increase (decrease) in cash and cash equivalents

146

203

241

84

Cash and cash equivalents, beginning of period

257

80

480

396

cash and cash equivalents, end of period

403

283

721

480

73
(73)

Difference between totals and sums of components is due to rounding off.

356

CITIES OF REGION V - BICOL


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

IRIGA

LEGAZPI

2013

2012

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

732,364
537,722

660,111
511,807

75,707
52,948

70,529
57,028

207,434
160,053

Net cash provided by (used in) operating activities

194,642

148,304

22,759

13,501

Cash flows from investing activities


Cash inflows
Cash outflows

11,887
133,746

4,533
101,340

3
6,290

(121,859)

(96,807)

1,911
61,496

METROPOLITAN NAGA

2012

2013

2012

173,802
156,262

18,716
25,635

17,563
11,923

52,219
32,288

41,620
27,573

246,916
167,914

228,729
161,912

47,381

17,540

(6,919)

5,640

19,931

14,047

79,002

66,817

11
14,107

7,945
16,380

11,439

962

2
166

4
580

3,840
95,478

4,436
59,105

(6,287)

(14,096)

(8,435)

(11,439)

(962)

(164)

(576)

(91,638)

(54,669)

9,176
52,565

10,543

21,650

21,617

740

933

1,911
12,094

13,604

860

767

(59,585)

(43,389)

(10,543)

(21,650)

(21,617)

(740)

(933)

(10,183)

(13,604)

(860)

(767)

13,198

8,108

5,929

17,296

(15,516)

(8,621)

4,707

9,584

(133)

(13,496)

11,381

Cash and cash equivalents, beginning of period

244,689

236,581

28,433

29,028

4,601

20,117

23,984

19,277

2,844

2,977

168,824

157,443

cash and cash equivalents, end of period

257,887

244,689

34,362

28,433

21,897

4,601

15,363

23,984

12,428

2,844

155,328

168,824

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

(595)

Difference between totals and sums of components is due to rounding off.

357

2012

MASBATE-MOBO

2013

Net cash provided by (used in) investing activities

2013

LIGAO

2013

2012

CITIES OF REGION V - BICOL


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
SORSOGON

TABACO

2013

2012

Cash flows from operating activities


Cash inflows
Cash outflows

73,084
54,623

70,472
54,837

58,288
44,261

57,396
42,272

Net cash provided by (used in) operating activities

18,461

15,635

14,027

15,124

26
6,163

36
5,051

71
8,307

46
11,058

Net cash provided by (used in) investing activities

(6,137)

(5,015)

(8,236)

(11,012)

Cash flows from financing activities


Cash inflows
Cash outflows

11,807

5,615
12,004

3,802

3,561
3,640

(11,807)

(6,389)

(3,802)

517

4,231

1,989

4,033

Cash and cash equivalents, beginning of period

8,835

4,604

7,168

3,135

cash and cash equivalents, end of period

9,352

8,835

9,157

7,168

Cash flows from investing activities


Cash inflows
Cash outflows

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

2013

2012

(79)

Difference between totals and sums of components is due to rounding off.

358

REGION

Western Visayas Region

AKLAN
Batan
Ibajay
Libacao
Malay
Malinao
Metro Kalibo
Nabas
Numancia

ANTIQUE
Barbaza
Belison
Bugasong
Culasi
Hamtic
Pandan
Patnongon
Sibalom
Tobias Fornier

CAPIZ
Cuartero
Dao
Dumalag
Dumarao
Mambusao
Pilar
Pres. Roxas

ILOILO
Ajuy
Alimodian
Anilao
Banate
Barotac Viejo
Calinog
Concepcion
Dingle-Pototan
Dueas
Dumangas-Barotac
Nuevo
Estancia
Igbaras
Janiuay
Lambunao
Lemery
Leon
Miag-ao
San Joaquin
San Rafael
Tubungan
Zarraga

GUIMARAS
Buenavista
Jordan
Nueva Valencia
CITIES
Bacolod
Bago
Cadiz
Escalante
Kabankalan
La Carlota
Metro Iloilo
Metro Roxas
Sagay
Sipalay
Victorias

NEGROS OCCIDENTAL
Binalbagan
Himamaylan
Ilog
La castellana
Manapla
Murcia
Pontevedra
Pulupandan
Talisay

REGION VI - WESTERN VISAYAS


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

AKLAN

2013

2012

2013

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

667,719
342,824
219,592
63,740
38,175
3,388

604,713
289,824
213,948
60,804
36,907
3,230

95,714
58,245
23,111
9,957
3,460
941

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

2,075,502
1,888
28,552
2,034,619
2,287
8,156

2,005,373
1,884
26,113
1,970,041
1,162
6,173

2,743,221

Current liabilities
Trade and non-trade payables
Others
Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

ANTIQUE
2012

CAPIZ

GUIMARAS

ILOILO

2013

2012

2013

2012

2013

2012

2013

2012

108,471
70,062
24,050
10,963
2,704
692

37,984
10,401
10,886
4,496
12,162
39

32,640
6,914
9,546
3,974
12,167
39

15,300
7,975
5,204
2,121
-

12,940
5,832
4,886
2,222
-

25,544
4,227
4,374
1,526
15,280
137

22,892
2,634
4,061
1,184
14,921
92

63,617
17,876
30,146
9,827
5,749
19

58,209
16,966
28,009
9,722
3,353
159

358,482
19,030
333,989
5,463

309,453
18,796
286,870
3,787

87,209
161
335
86,463
250

346,606
701
344,762
1,136
7

341,583
389
341,183
11
-

417,924

125,193

32,495
32,360
135
45,435

61,146
464
59,642
1,040

454,196

30,247
30,112
135
45,547

64,936
466
63,427
1,043

2,610,086

88,551
161
1,438
86,949
3
121,191

90,480

84,038

410,223

399,792

318,613
314,662
3,951

275,236
273,129
2,107

57,207
57,207
-

55,873
55,873
-

34,154
34,154
-

31,278
31,278
-

25,705
25,705
-

13,647
13,647
-

3,124
3,124
-

1,637
1,637
-

92,287
89,931
2,356

72,600
71,415
1,185

1,413,340
27,224
1,285,289
20,347
17,103
63,377

1,435,314
27,454
1,313,916
20,862
16,818
56,264

170,065
126,768
20,347
55
22,895

173,735
130,094
20,862
55
22,724

78,322
71,789
16
6,517

78,918
78,886
20
12

26,625
26,402
200
23

31,984
31,984
-

56,953
450
4,839
16,637
35,027

57,153
470
3,333
16,637
36,713

238,858
6,566
233,564
(1,272)

231,977
6,860
228,489
(3,372)

Total liabilities

1,731,953

1,710,550

227,272

229,608

112,476

110,196

52,330

45,631

60,077

58,790

331,145

304,577

Equity

1,011,268

899,536

226,924

188,316

12,717

10,995

(6,783)

30,403

25,248

79,078

95,215

Total liabilities and equity

2,743,221

2,610,086

454,196

417,924

125,193

121,191

45,547

90,480

84,038

410,223

399,792

Assets

Total Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

361

(196)
45,435

REGION VI - WESTERN VISAYAS


Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
CITIES

NEGROS OCCIDENTAL

2013

2012

2013

2012

Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

47,634
22,671
19,096
5,722
99
46

40,090
18,110
16,424
5,447
83
26

381,926
221,429
126,775
30,091
1,425
2,206

329,471
169,306
126,972
27,292
3,679
2,222

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

241,930
5,448
236,482
-

237,111
4,861
232,250
-

946,092
1,727
2,572
939,384
1,151
1,258

935,034
1,723
165
930,787
1,151
1,208

289,564

277,201

1,328,018

1,264,505

Current liabilities
Trade and non-trade payables
Others

25,602
25,040
562

24,625
24,345
280

80,534
79,501
1,033

75,576
74,934
642

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

128,158
20,208
107,991
(41)
-

129,466
20,124
109,412
(70)
-

714,359
713,936
236
187

732,081
731,718
176
187

Total liabilities

153,760

154,091

794,893

807,657

Equity

135,804

123,110

533,125

456,848

Total liabilities and equity

289,564

277,201

1,328,018

1,264,505

Assets

Total Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

362

REGION VI - WESTERN VISAYAS


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

AKLAN
2012

2013

ANTIQUE
2012

CAPIZ

GUIMARAS

ILOILO

2013

2012

2013

2012

2013

2012

2013

2012

1,244,727

1,160,221

170,961

157,073

49,293

45,023

10,216

11,196

31,183

24,542

122,625

115,561

1,223,243
14
21,470

1,144,385
3
15,833

169,550
1,411

155,416
1,657

48,434
859

44,507
516

10,150
66

10,899
297

28,012
6
3,165

24,223
319

121,621
8
996

113,494
3
2,064

1,143,690

1,093,436

135,430

119,840

47,267

45,949

16,814

14,952

26,533

23,091

135,724

122,900

471,376
524,760
147,554
-

445,976
504,749
142,711
-

52,340
69,113
13,977
-

45,938
59,314
14,588
-

21,953
18,674
6,640
-

21,788
17,531
6,630
-

6,341
9,879
594
-

6,484
7,726
742
-

8,705
17,776
52
-

8,750
14,287
54
-

48,149
57,457
30,118
-

45,141
54,696
23,063
-

101,037

66,785

35,531

37,233

2,026

(6,598)

(3,756)

4,650

1,451

(13,099)

(7,339)

101,037

66,785

35,531

37,233

2,026

4,650

1,451

(13,099)

(7,339)

1,458

4,868

99,579

61,917

35,531

37,233

2,026

4,650

1,451

(13,099)

(7,339)

Difference between totals and sums of components is due to rounding off.

363

(926)

(926)

(926)

(6,598)

(3,756)

(6,598)

(3,756)

REGION VI - WESTERN VISAYAS


Summary Statement of Income
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
CITIES

NEGROS OCCIDENTAL

2013

Income

Business and service income


Gains and premiums
Others

Expenses

Personal services
Maintenance and other operating expenses
Financial expenses
Others

Net income (loss) before subsidy

Add: Subsidy

Net income (loss) before tax

Income tax expense

Net income (loss) after tax

2012

2013

2012

121,968

109,910

738,481

696,916

121,664
304

109,743
167

723,812
14,669

686,103
10,813

108,520

100,585

673,402

666,119

44,459
52,179
11,882
-

40,791
48,131
11,663
-

289,429
299,682
84,291
-

277,084
303,064
85,971
-

13,448

9,325

65,079

30,797

13,448

9,325

65,079

30,797

1,458

4,868

13,448

9,325

63,621

25,929

Difference between totals and sums of components is due to rounding off.

364

REGION VI - WESTERN VISAYAS


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

AKLAN

ANTIQUE

CAPIZ

GUIMARAS

ILOILO

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

289,436
15,474

230,891
61,758

29,756
3,016

29,516
20

13,333
(21)

12,842
3,573

10,118
9

10,118
-

13,026
(2,775)

10,251
2,775

99,270
6,959

78,893
20,728

Government equity, end of period

304,910

292,649

32,772

29,536

13,312

16,415

10,127

10,118

10,251

13,026

106,229

99,621

Donated capital, beginning of period


Additions (Deductions)

25,222
-

55,983
(32,361)

200
-

10,325
-

10,324
1

11,368
-

11,368
-

Donated capital, end of period

25,222

23,622

200

10,325

10,325

11,368

11,368

Share premium, beginning of period


Additions (Deductions)

18,319
-

18,319
-

18,319
-

18,319
-

Share premium, end of period

18,319

18,319

18,319

18,319

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

567,028
95,789

543,286
21,660

158,949
35,203

121,785
36,795

(20,672)
1,758

(12,562)
(11,177)

(20,639)
(6,596)

(13,002)
(7,637)

12,222
7,930

10,775
1,447

(17,069)
(21,450)

14,350
(30,124)

Retained earnings, end of period

662,817

564,946

194,152

158,580

(18,914)

(23,739)

(27,235)

(20,639)

20,152

12,222

(38,519)

(15,774)

1,011,268

899,536

226,924

188,316

12,717

10,995

(6,783)

(196)

30,403

25,248

79,078

95,215

Total equity
Difference between totals and sums of components is due to rounding off.

365

REGION VI - WESTERN VISAYAS


Summary Statement of Changes in Equity
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
CITIES

NEGROS OCCIDENTAL

2013

2012

2013

2012

Government equity, beginning of the period


Additions (Deductions)

35,958
-

35,958
-

87,975
8,286

53,313
34,662

Government equity, end of period

35,958

35,958

96,261

87,975

Donated capital, beginning of period


Additions (Deductions)

3,485
-

1,685
-

Donated capital, end of period

3,485

1,685

Share premium, beginning of period


Additions (Deductions)

Share premium, end of period

Appraisal capital, beginning of period


Additions (Deductions)

Appraisal capital, end of period

Reserved/Restricted capital, beginning of period


Additions (Deductions)

Reserved/Restricted capital, end of period

Retained earnings, beginning of period


Additions (Deductions)

85,467
10,894

76,936
8,531

368,770
68,050

345,004
23,825

Retained earnings, end of period

96,361

85,467

436,820

368,829

135,804

123,110

533,125

456,848

Total equity

44

32,406
(32,362)

44

44

Difference between totals and sums of components is due to rounding off.

366

REGION VI - WESTERN VISAYAS


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL

AKLAN

2013

2012

1,301,616
1,004,884

1,184,529
942,314

201,812
129,313

Net cash provided by (used in) operating activities

296,732

242,215

Cash flows from investing activities


Cash inflows
Cash outflows

14,630
128,061

GUIMARAS

ILOILO

2012

2013

2012

2013

2012

158,788
109,678

48,445
39,226

45,245
36,640

13,128
12,679

17,284
17,849

31,770
25,764

28,130
21,513

135,880
119,593

134,108
103,958

72,499

49,110

9,219

8,605

449

(565)

6,006

6,617

16,287

30,150

36,974
105,888

76,731

12,000
29,368

11
1,207

10
991

293

156

5,624

5,898

293
1,567

249
24,432

(113,431)

(68,914)

(76,731)

(17,368)

(1,196)

(981)

(293)

(156)

(5,624)

(5,898)

(1,274)

(24,183)

10,404
141,472

16,976
150,646

3,406
10,991

12
16,373

5,665

5,541

2,000
13

2,791
1,580

1,705

2,207
16,281

16,523
21,382

(131,068)

(133,670)

(7,585)

(16,361)

(5,665)

(5,541)

1,987

1,211

(1,705)

(14,074)

(4,859)

52,233

39,631

(11,817)

15,381

2,358

2,083

2,143

1,593

(986)

Cash and cash equivalents, beginning of period

292,693

253,310

70,062

54,681

8,043

5,961

5,832

6,553

2,634

cash and cash equivalents, end of period

344,926

292,941

58,245

70,062

10,401

8,044

7,975

5,832

4,227

Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

2012

CAPIZ

2013

Cash flows from operating activities


Cash inflows
Cash outflows

2013

ANTIQUE

Difference between totals and sums of components is due to rounding off.

367

(721)

2013

2012

939

1,108

3,620

17,057

15,866

2,634

17,996

16,974

REGION VI - WESTERN VISAYAS


Summary Cash Flow Statement
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
CITIES

NEGROS OCCIDENTAL

2013

Cash flows from operating activities


Cash inflows
Cash outflows

2012

2013

2012

123,623
103,038

110,431
96,802

746,958
575,271

690,543
555,874

20,585

13,629

171,687

134,669

106
7,561

363
2,336

14,220
35,078

24,352
42,707

(7,455)

(1,973)

(20,858)

(18,355)

8,569

56
7,765

98,373

385
97,880

(8,569)

(7,709)

(98,373)

(97,495)

4,561

3,947

52,456

18,819

Cash and cash equivalents, beginning of period

18,110

14,163

170,955

152,466

cash and cash equivalents, end of period

22,671

18,110

223,411

171,285

Net cash provided by (used in) operating activities

Cash flows from investing activities


Cash inflows
Cash outflows
Net cash provided by (used in) investing activities

Cash flows from financing activities


Cash inflows
Cash outflows
Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash equivalents

Difference between totals and sums of components is due to rounding off.

368

PROVINCE OF AKLAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

IBAJAY
2012

2013

LIBACAO
2012

2013

MALAY

2012

2013

MALINAO
2012

2013

METRO KALIBO

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

95,714
58,245
23,111
9,957
3,460
941

108,471
70,062
24,050
10,963
2,704
692

2,553
2,077
466
10
-

2,158
1,675
476
7
-

1,559
40
1,519
-

1,709
112
1,597
-

7,294
2,915
1,259
637
2,483
-

6,888
2,090
1,438
877
2,483
-

625
130
264
205
9
17

654
130
317
181
9
17

72,935
49,160
13,136
8,791
957
891

89,109
65,358
13,574
9,336
199
642

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

358,482
19,030
333,989
5,463

309,453
18,796
286,870
3,787

18,066
18,066
-

14,999
14,999
-

3,193
3,193
-

3,348
3,348
-

18,553
18,553
-

18,938
18,938
-

2,469
2,469
-

2,416
2,416
-

277,594
19,030
253,101
5,463

230,714
18,796
208,131
3,787

454,196

417,924

20,619

17,157

4,752

5,057

25,847

25,826

3,094

3,070

350,529

319,823

Current liabilities
Trade and non-trade payables
Others

57,207
57,207
-

55,873
55,873
-

2,961
2,961
-

2,878
2,878
-

254
254
-

254
254
-

1,547
1,547
-

1,971
1,971
-

8,442
8,442
-

7,980
7,980
-

19,401
19,401
-

19,866
19,866
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

170,065
126,768
20,347
55
22,895

173,735
130,094
20,862
55
22,724

19,354
454
18,900

15,834
454
15,380

2,429
2,406
23

2,957
2,934
23

20,347
20,347
-

20,862
20,862
-

3,508
3,506
2
-

3,509
3,507
2
-

102,186
98,214
3,972

108,179
106,693
1,486

Total liabilities

227,272

229,608

22,315

18,712

2,683

3,211

21,894

22,833

11,950

11,489

121,587

128,045

Equity

226,924

188,316

(1,696)

(1,555)

2,069

1,846

3,953

2,993

(8,856)

(8,419)

228,942

191,778

Total liabilities and equity

454,196

417,924

20,619

17,157

4,752

5,057

25,847

25,826

3,094

3,070

350,529

319,823

Total Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

369

PROVINCE OF AKLAN
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
NUMANCIA
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

10,748
3,923
6,467
314
11
33

7,953
697
6,648
562
13
33

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

38,607
38,607
-

39,038
39,038
-

49,355

46,991

Current liabilities
Trade and non-trade payables
Others

24,602
24,602
-

22,924
22,924
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

22,241
22,188
53
-

22,394
16,506
53
5,835

46,843

45,318

2,512

1,673

49,355

46,991

Total Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

370

PROVINCE OF ANTIQUE
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BARBAZA
2012

2013

BELISON

2012

2013

BUGASONG

2012

2013

CULASI

2012

2013

HAMTIC
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

37,984
10,401
10,886
4,496
12,162
39

32,640
6,914
9,546
3,974
12,167
39

1,266
106
955
205
-

1,189
160
874
155
-

1,083
809
218
55
1
-

855
480
250
124
1
-

5,131
3,171
948
996
13
3

3,094
1,385
870
824
12
3

4,938
477
608
673
3,180
-

4,835
471
426
758
3,180
-

1,071
19
1,031
21
-

1,082
10
1,050
22
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

87,209
161
335
86,463
250

88,551
161
1,438
86,949
3

6,769
40
6,729
-

6,973
13
6,960
-

12,627
12,627
-

13,020
13,020
-

11,095
11,092
3

12,711
1,131
11,577
3

6,746
73
6,673
-

6,519
73
6,446
-

1,970
1,970
-

2,057
2,057
-

125,193

121,191

8,035

8,162

13,710

13,875

16,226

15,805

11,684

11,354

3,041

3,139

Current liabilities
Trade and non-trade payables
Others

34,154
34,154
-

31,278
31,278
-

4,378
4,378
-

4,079
4,079
-

16,048
16,048
-

8,241
8,241
-

628
628
-

636
636
-

967
967
-

808
808
-

6,803
6,803
-

6,358
6,358
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

78,322
71,789
16
6,517

78,918
78,886
20
12

4,488
4,488
-

4,591
4,591
-

14,297
14,297
-

19,227
19,227
-

10,842
10,836
6
-

11,441
11,435
6
-

10,504
10,501
3
-

10,953
10,950
3
-

3,855
3,855
-

3,860
3,855
5

112,476

110,196

8,866

8,670

30,345

27,468

11,470

12,077

11,471

11,761

10,658

10,218

12,717

10,995

(16,635)

(13,593)

4,756

3,728

213

(7,617)

(7,079)

125,193

121,191

13,710

13,875

16,226

15,805

11,684

3,041

3,139

Total Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity

(831)
8,035

(508)
8,162

Difference between totals and sums of components is due to rounding off.

371

(407)
11,354

PROVINCE OF ANTIQUE
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
PANDAN
2013

PATNONGON

2012

2013

SIBALOM

2012

2013

TOBIAS FOMIER

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

7,251
1,365
2,114
1,269
2,467
36

6,568
1,167
1,878
1,014
2,473
36

646
130
346
170
-

531
134
294
103
-

14,363
3,070
3,814
978
6,501
-

11,569
1,425
2,862
781
6,501
-

2,235
1,254
852
129
-

2,917
1,682
1,042
193
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

29,804

30,354

120
29,437
247

119
30,235
-

5,523
5,523
-

5,360
5,360
-

9,784
161
9,623
-

10,110
161
9,949
-

2,891
102
2,789
-

1,447
102
1,345
-

37,055

36,922

6,169

5,891

24,147

21,679

5,126

4,364

Current liabilities
Trade and non-trade payables
Others

140
140
-

6,630
6,630
-

2,662
2,662
-

3,098
3,098
-

1,288
1,288
-

1,363
1,363
-

1,240
1,240
-

65
65
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

18,699
12,182
7
6,510

12,556
12,545
11
-

14,165
14,165
-

14,538
14,538
-

1,472
1,465
7

1,752
1,745
7

Total liabilities

18,839

19,186

2,662

3,098

15,453

15,901

2,712

1,817

Equity

18,216

17,736

3,507

2,793

8,694

5,778

2,414

2,547

Total liabilities and equity

37,055

36,922

6,169

5,891

24,147

21,679

5,126

4,364

Total Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

372

PROVINCE OF CAPIZ
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

DUMARAO
2012

2013

MAMBUSAO

2012

2013

2012

PILAR
2013

PRES. ROXAS
2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

15,300
7,975
5,204
2,121
-

12,940
5,832
4,886
2,222
-

1,080
314
385
381
-

886
395
190
301
-

5,107
3,000
1,876
231
-

2,187
121
1,823
243
-

3,552
404
1,785
1,363
-

4,078
841
1,694
1,543
-

5,561
4,257
1,158
146
-

5,789
4,475
1,179
135
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

30,247
30,112
135

32,495
32,360
135

9,118
8,983
135

9,080
8,945
135

2,293
2,293
-

4,177
4,177
-

9,394
9,394
-

9,388
9,388
-

9,442
9,442
-

9,850
9,850
-

45,547

45,435

10,198

9,966

7,400

6,364

12,946

13,466

15,003

15,639

Current liabilities
Trade and non-trade payables
Others

25,705
25,705
-

13,647
13,647
-

3,465
3,465
-

3,256
3,256
-

17,131
17,131
-

5,470
5,470
-

3,078
3,078
-

2,910
2,910
-

2,031
2,031
-

2,011
2,011
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

26,625
26,402
200
23

31,984
31,984
-

4,486
4,463
23

4,223
4,223
-

200
200
-

7,822
7,822
-

21,939
21,939
-

19,939
19,939
-

Total liabilities

52,330

45,631

7,951

7,479

17,331

13,292

25,017

22,849

2,031

2,011

Equity

(6,783)

2,247

2,487

(9,931)

(6,928)

(12,071)

(9,383)

12,972

13,628

Total liabilities and equity

45,547

10,198

9,966

7,400

6,364

12,946

13,466

15,003

15,639

Tota Assets
Liabilities and equity

(196)
45,435

Difference between totals and sums of components is due to rounding off.

373

PROVINCE OF GUIMARAS
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

BUENAVISTA
2012

2013

JORDAN

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

25,544
4,227
4,374
1,526
15,280
137

22,892
2,634
4,061
1,184
14,921
92

5,479
1,989
2,104
895
359
132

4,296
1,716
1,763
730
87

20,065
2,238
2,270
631
14,921
5

18,596
918
2,298
454
14,921
5

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

64,936
466
63,427
1,043

61,146
464
59,642
1,040

35,389
466
33,880
1,043

30,586
464
29,082
1,040

29,547
29,547
-

30,560
30,560
-

90,480

84,038

40,868

34,882

49,612

49,156

Current liabilities
Trade and non-trade payables
Others

3,124
3,124
-

1,637
1,637
-

2,652
2,652
-

511
511
-

472
472
-

1,126
1,126
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

56,953
450
4,839
16,637
35,027

57,153
470
3,333
16,637
36,713

17,087
450
16,637
-

17,107
470
16,637
-

39,866
4,839
35,027

40,046
3,333
36,713

Total liabilities

60,077

58,790

19,739

17,618

40,338

41,172

Equity

30,403

25,248

21,129

17,264

9,274

7,984

Total liabilities and equity

90,480

84,038

40,868

34,882

49,612

49,156

Tota Assets
Liabilities and equity

Difference between totals and sums of components is due to rounding off.

374

PROVINCE OF ILOILO
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
TOTAL
2013

AJUY
2012

2013

ALIMODIAN
2012

2013

2012

ANILAO
2013

BANATE

2012

2013

CALINOG

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

63,617
17,876
30,146
9,827
5,749
19

58,209
16,966
28,009
9,722
3,353
159

2,082
94
1,859
97
32
-

1,889
60
1,700
97
32
-

1,274
154
652
241
227
-

1,868
809
610
222
227
-

2,218
630
1,367
221
-

1,967
519
1,279
169
-

8,528
2,661
2,692
56
3,119
-

4,275
859
3,235
181
-

3,390
542
860
1,905
83
-

3,668
530
992
2,065
81
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

346,606
701
344,762
1,136
7

341,583
389
341,183
11
-

2,402
2,402
-

2,595
2,595
-

10,304
10,304
-

9,701
9,701
-

5,007
5,007
-

5,439
5,439
-

44,479
44,479
-

44,445
44,445
-

20,414
20,414
-

20,128
20,128
-

410,223

399,792

4,484

4,484

11,578

11,569

7,225

7,406

53,007

48,720

23,804

23,796

Current liabilities
Trade and non-trade payables
Others

92,287
89,931
2,356

72,600
71,415
1,185

4,325
4,325
-

4,260
4,260
-

2,356

1,185

2,356

1,185

1,324
1,324
-

1,118
1,118
-

390
390
-

395
395
-

1,235
1,235
-

5,410
5,410
-

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

238,858
6,566
233,564
(1,272)

231,977
6,860
228,489
(3,372)

1,360
1,360
-

1,360
1,360
-

8,837
8,837
-

8,837
8,837
-

36,386
36,386
-

22,636
22,636
-

4,156
4,156
-

331,145

304,577

5,685

5,620

11,193

10,022

1,324

1,118

36,776

23,031

5,391

5,410

79,078

95,215

(1,201)

(1,136)

385

1,547

5,901

6,288

16,231

25,689

18,413

18,386

410,223

399,792

4,484

4,484

11,578

11,569

7,225

7,406

53,007

48,720

23,804

23,796

Tota Assets
Liabilities and equity

Total liabilities
Equity
Total liabilities and equity
Difference between totals and sums of components is due to rounding off.

375

PROVINCE OF ILOILO
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
CONCEPCION
2013

2012

DINGLE-POTOTAN
2013

DUENAS

2012

2013

DUMANGAS-B.NUEVO

2012

2013

2012

ESTANCIA
2013

IGBARAS

2012

2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

3,103
153
2,816
134
-

5,005
1,465
2,730
47
763
-

7,222
1,520

6,813
2,012

2,970
873
1,667
380
50
-

2,127
171
1,611
345
-

5,031
2,370
1,528
1,122
11
-

5,104
2,310
2,130
653
11
-

1,691
526
1,113
20
32
-

2,025
1,151
782
68
24
-

2,011
1,023
177
811
-

1,664
645
215
804
-

4,635
904
161
2

3,536
1,082
181
2

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

7,598
7,598
-

6,170
6,170
-

61,278

51,668

51,668
-

5,582
5,571
11
-

5,523
5,512
11
-

28,625
27,500
1,125
-

32,977
32,977
-

36,357
36,350
7

36,233
36,233
-

16,154
516
15,638
-

16,479
389
16,090
-

185
61,093
-

10,701

11,175

68,500

58,481

8,552

7,650

33,656

38,081

38,048

38,258

18,165

18,143

Current liabilities
Trade and non-trade payables
Others

3,226
3,226
-

3,602
3,602
-

16,026
16,026
-

15,292
15,292
-

726
726
-

871
871
-

11,739
11,739
-

8,724
8,724
-

13,063
13,063
-

11,638
11,638
-

86
86

21
21

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

5,934
5,934
-

5,934
5,934
-

45,520

43,344

45,520
-

43,344
-

7,270
7,270
-

2,940
2,940
-

46,874
46,874
-

48,935
48,935
-

18,683
18,683
-

19,169
19,169
-

Total liabilities

9,160

9,536

61,546

58,636

7,996

3,811

58,613

57,659

13,063

11,638

18,769

19,190

Equity

1,541

1,639

6,954

556

3,839

(24,957)

(19,578)

24,985

26,620

10,701

11,175

68,500

8,552

7,650

33,656

38,081

38,048

38,258

Tota Assets
Liabilities and equity

Total liabilities and equity

(155)
58,481

Difference between totals and sums of components is due to rounding off.

376

(604)
18,165

(1,047)
18,143

PROVINCE OF ILOILO
Summary Balance Sheet
December 31, 2013
(With Corresponding Figures for 2012)
(In Thousand Pesos)
JANIUAY
2013

LAMBUNAO

2012

2013

LEMERY

2012

2013

2012

MIAG-AO
2013

SAN JOAQUIN

2012

2013

2012

ZARRAGA
2013

2012

Assets
Current assets
Cash and cash equivalents
Short term investments
Receivables (net)
Inventories (net)
Prepayments and deferred charges
Others

6,563
966
3,640
1,957
-

6,380
812
3,448
2,120
-

939
177

814
49

5,281
2,413

5,173
2,357

766
(4)
-

662
103
-

701
153
2,014
-

Non-current assets
Long term receivables (net)
Long term investments (net)
Property, plant and equipment (net)
Intangible assets
Other assets

35,871
35,871
-

37,420
37,420
-

27,364
27,364
-

26,038
26,038
-

42,434

43,800

28,303

Current liabilities
Trade and non-trade payables
Others

7,742
7,742
-

7,351
7,351
-

463
463

Non-current liabilities
Notes payable
Mortgage payable
Bonds Payable
Loans and Advances payable
Contract payable
Deferred Credits
Others

25,138
23,016
2,122

23,177
23,155
22

17,035
20,723
(3,688)

17,044
20,732
(3,688)

7,921
7,921
-

32,880

30,528

17,498

17,062

9,554

13,272

10,805

42,434

43,800

28,303

Tota Assets

645
157
2,014
-

5,044
1,777
2,398
849
20
-

3,982
1,402
1,930
630
20
-

3,834
1,085
2,231
518
-

2,887
850
1,456
441
140

2,436
912
1,044
463
17

2,568
965
1,048
538
17

7,603
7,603
-

7,829
7,829
-

12,429
12,429
-

12,488
12,488
-

7,323
7,323
-

7,620
7,620
-

17,816
17,816
-

18,830
18,830
-

26,852

12,884

13,002

17,473

16,470

11,157

10,507

20,252

21,398

18
18

2,291
2,291

1,589
1,589

11,020
11,020
-

9,495
9,495
-

1,512
1,512
-

1,548
1,548
-

14,763
14,763
-

83
83
-

7,581
7,581
-

7,178
6,884
294

8,978
8,684
2