annex f sample notes to fs(1)

8/19/2019 Annex F Sample Notes to FS(1)

1/55

Pro-forma Notes to Financial Statements Reference

Annex F

[NAME OF ENTITY]

[Consolidated] Financial statements for the year ended December 3! "#$

A.

Header Name of Entity %%&A&

Notes to [Consolidated] Financial &tatements

For the year ended December 3! "#$

B.

Body

1. General Information/Agency Profile

The [consolidated] financial statements of [Name of Entity] 'ere a(thori)ed for iss(e %%&A& on

[date si*ned by the +ead of A*ency,A(thori)ed -e.resentati/e] as sho'n in the 0132b &tatement of

Mana*ement -es.onsibility for Financial &tatements si*ned by %%&A& 40"1

55555555555555555555! the [+ead of A*ency,A(thori)ed -e.resentati/e]0

[Name of Entity] is a [ty.e of entity! e.g., De.artment! A*ency! etc0] established on %%&A& 0$#

[date of establishment by name of le*islation] and o.erates (nder the a(thority of the %%&A& !

[name of all rele/ant la's]0 The mandate of [Name of Entity] is to

555555555555555555550 These ser/ices are *ro(.ed into the follo'in* 6ey areas7

[brief descri.tion of f(nctional line items]0 The A*ency8s re*istered office is located

in 5555555555555555555550

2.

Statement of om!liance and Basis of Pre!aration of Financial

Statements

The [consolidated] financial statements ha/e been .re.ared in accordance 'ith and %%&A& 0"9

com.ly 'ith the %hili..ine %(blic &ector Acco(ntin* &tandards 2%%&A& iss(ed by %%&A& " the

Commission on A(dit .er COA -esol(tion No0 "#4:##3 dated ;an(ary "4! %%&A& 1

"#40

The [consolidated] financial statements ha/e been .re.ared on the basis of historical

cost! (nless stated other'ise0 The &tatement of Cash Flo's is .re.ared (sin* the

direct method0

". S#mmary of Significant Acco#nting Policies

".1

Basis of acco#nting

The [consolidated] financial statements are .re.ared on an accr(al basis in %%&A& ! 1accordance 'ith the %hili..ine %(blic &ector Acco(ntin* &tandards 2%%&A&0

31


2/55


Annex F

[NAME OF ENTITY]


".2

onsolidationa. onsolidated $ntities/ontrolled $ntities

onsolidated entities

The [consolidated] financial statements reflect the assets! liabilities! %%&A& 1 re/en(es! and

e

controlled entity! 'hereby the /ent(rers ha/e a bindin* arran*ement that establishes =oint

control o/er the economic acti/ities of the entity0 The [Name of Entity] reco*ni)es its

interest in the =oint /ent(re (sin* the e?(ity method0

@nder the e?(ity method! in/estments in =oint /ent(res are carried in the

consolidated statement of financial .osition at cost .l(s .ost ac?(isition

chan*es in [Name of Entity]s share of net assets of the =oint /ent(re0 The

consolidated statement of financial .erformance reflects the share of the

res(lts of o.erations of the =oint /ent(re0 Bhere there has been a chan*e

reco*nised directly in the e?(ity of the =oint /ent(re! [Name of Entity]reco*nises its share of any chan*es and discloses this! 'hen a..licable! in

the consolidated statement of chan*es in net assets,e?(ity0 &(r.l(ses and

31"


3/55


Annex F

[NAME OF ENTITY]


deficits res(ltin* from transactions bet'een [Name of Entity] and the =oint

/ent(re are eliminated to the e


4/55


Annex F

[NAME OF ENTITY]


"." Financial instr#ments

a. Financial assets

Initial recognition and measurement

Financial assets 'ithin the sco.e of %%&A& "9:Financial Instr(ments7-eco*nition and Meas(rement are classified as financial assets at fair /al(e thro(*h s(r.l(s or deficit! held:to:mat(rity in/estments! loans and

recei/ables or a/ailable:for:sale financial assets! as a..ro.riate0 The[Name of Entity] determines the classification of its financial assets atinitial reco*nition0

%(rchases or sales of financial assets that re?(ire deli/ery of assets 'ithina time frame established by re*(lation or con/ention in the mar6et.lace2re*(lar 'ay trades are reco*ni)ed on the trade date! i0e0! the date that the[Name of Entity] commits to .(rchase or sell the asset0

The [Name of Entity]8s financial assets incl(de7 cash and short:termde.osits trade and other recei/ables loans and other recei/ables ?(otedand (n?(oted financial instr(ments and deri/ati/e financial instr(ments0

%%&A&

"90#

%%&A&

3#03

%%&A&

"904#

Subsequent measurement

The s(bse?(ent meas(rement of financial assets de.ends on theirclassification0

Financial assets at fair value through surplus or deficit

Financial assets at fair /al(e thro(*h s(r.l(s or deficit incl(de financial

assets held for tradin* and financial assets desi*nated (.on initial

reco*nition at fair /al(e thro(*h s(r.l(s and deficit0 Financial assets are

classified as held for tradin* if they are ac?(ired for the .(r.ose of sellin*or re.(rchasin* in the near term0

%%&A&

"90#

%%&A&

"904%%&A&

"90142a

Deri/ati/es! incl(din* se.arated embedded deri/ati/es are also classified as

held for tradin* (nless they are desi*nated as effecti/e hed*in* instr(ments0

Financial assets at fair /al(e thro(*h s(r.l(s or deficit are carried in the

statement of financial .osition at fair /al(e 'ith chan*es in fair /al(e

reco*ni)ed in s(r.l(s or deficit0

Loans and receivables

314


5/55


Annex F

[NAME OF ENTITY]


oans and recei/ables are non:deri/ati/e financial assets 'ith fi2a

cost (sin* the effecti/e interest method! less im.airment0 Amorti)ed cost is

calc(lated by ta6in* into acco(nt any disco(nt or .remi(m on ac?(isition and %%&A& "901$fees or costs that are an inte*ral .art of the effecti/e interest rate0 osses arisin* fromim.airment are reco*ni)ed in the s(r.l(s or deficit0

Held-to-maturity

Non:deri/ati/e financial assets 'ith fi2b

After initial meas(rement! held:to:mat(rity in/estments are meas(red at %%&A& amorti)ed

cost (sin* the effecti/e interest method! less im.airment0 "90132a

Amorti)ed cost is calc(lated by ta6in* into acco(nt any disco(nt or .remi(m on ac?(isition and fees or costs that are an inte*ral .art of theeffecti/e interest rate0 The losses arisin* from im.airment are reco*ni)edin s(r.l(s or deficit0

Derecognition

The [Name of Entity] dereco*ni)es a financial asset or! 'here a..licable! a .art of a financial asset or .art of a [Name of Entity] of similar financialassets 'hen7

• The ri*hts to recei/e cash flo's from the asset ha/e e


6/55


Annex F

[NAME OF ENTITY]


Impairment of financial assets

The [Name of Entity] assesses at each re.ortin* date 'hether there is

ob=ecti/e e/idence that a financial asset or a *ro(. of financial assets is

im.aired0 A financial asset or a *ro(. of financial assets is deemed to be

im.aired if! and only if! there is ob=ecti/e e/idence of im.airment as a

res(lt of one or more e/ents that has occ(rred after the initial reco*nition of

the asset 2an inc(rred loss e/entG and that loss e/ent has an im.act on the

estimated f(t(re cash flo's of the financial asset or the *ro(. of financial

assets that can be reliably estimated0

%%&A&

"901:1>

%%&A&

3#0AH$2f

E/idence of im.airment may incl(de the follo'in* indicators7

• The debtors or a *ro(. of debtors are e


7/55


Annex F

[NAME OF ENTITY]


If there is ob=ecti/e e/idence that an im.airment loss has been inc(rred! theamo(nt of the loss is meas(red as the difference bet'een the assets carryin*amo(nt and the .resent /al(e of estimated f(t(re cash flo's 2e


8/55


Annex F

[NAME OF ENTITY]


Subsequent measurement

The meas(rement of financial liabilities de.ends on their classification0

Financial liabilities at fair value through surplus or deficit

Financial liabilities at fair /al(e thro(*h s(r.l(s or deficit incl(definancial liabilities held for tradin* and financial liabilities desi*nated(.on initial reco*nition as at fair /al(e thro(*h s(r.l(s or deficit0

Financial liabilities are classified as held for tradin* if they are ac?(ired for the .(r.ose of sellin* in the near term0

This cate*ory incl(des deri/ati/e financial instr(ments entered into by theHro(. that are not desi*nated as hed*in* instr(ments in hed*erelationshi.s as defined by %%&A& "90

Hains or losses on liabilities held for tradin* are reco*ni)ed in s(r.l(s ordeficit0

%%&A&

"90#

%%&A&

"90492a

%%&A&

"90142a

Loans and borrowing

After initial reco*nition! interest bearin* loans and borro'in*s ares(bse?(ently meas(red at amorti)ed cost (sin* the effecti/e interestmethod0 Hains and losses are reco*ni)ed in s(r.l(s or deficit 'hen theliabilities are dereco*ni)ed as 'ell as thro(*h the effecti/e interest methodamorti)ation .rocess0

Amorti)ed cost is calc(lated by ta6in* into acco(nt any disco(nt or .remi(m on ac?(isition and fees or costs that are an inte*ral .art of theeffecti/e interest rate0

%%&A&

"901$

Derecognition

A financial liability is dereco*ni)ed 'hen the obli*ation (nder the liability isdischar*ed or cancelled or e


9/55


Annex F

[NAME OF ENTITY]


c. )ffsetting of financial instr#ments

Financial assets and financial liabilities are offset and the net amo(ntre.orted in the consolidated statement of financial .osition if! and onlyif! there is a c(rrently enforceable le*al ri*ht to offset the reco*ni)edamo(nts and there is an intention to settle on a net basis! or to reali)ethe assets and settle the liabilities sim(ltaneo(sly0

%%&A& ">04

d. Fair 'al#e of financial instr#ments

The fair /al(e of financial instr(ments that are traded in acti/e mar6etsat each re.ortin* date is determined by reference to ?(oted mar6et

.rices or dealer .rice ?(otations 2bid .rice for lon* .ositions and as6 .rice for short .ositions! 'itho(t any ded(ction for transaction costs0

%%&A& "90$

%%&A& "90#

e. *eri'ati'e financial instr#ments

Initial recognition and subsequent measurement

The [Name of Entity] (ses deri/ati/e financial instr(ments s(ch asfor'ard c(rrency contracts and interest rate s'a.s to hed*e its forei*nc(rrency ris6s and interest rate ris6s! res.ecti/ely0 &(ch deri/ati/efinancial instr(ments are initially reco*ni)ed at fair /al(e on the dateon 'hich a deri/ati/e contract is entered into and are s(bse?(entlyremeas(red at fair /al(e0 Deri/ati/es are carried as financial assets'hen the fair /al(e is .ositi/e and as financial liabilities 'hen the fair /al(e is ne*ati/e0

Any *ains or losses arisin* from chan*es in the fair /al(e of deri/ati/es are ta6en directly to s(r.l(s or deficit0 The [Name of Entity] does not a..ly hed*e acco(ntin*0

%%&A& "904$

%%&A& 3#0"$

%%&A&

"90#1 2a 2b

%%&A& "9099

2a 2b

".+ as, and cas, e#i'alents

Cash and cash e?(i/alents com.rise cash on hand and cash at ban6!de.osits on call and hi*hly li?(id in/estments 'ith an ori*inal mat(rity of three months or less! 'hich are readily con/ertible to 6no'n amo(nts of cash and are s(b=ect to insi*nificant ris6 of chan*es in /al(e0 For the

.(r.ose of the consolidated statement of cash flo's! cash and cashe?(i/alents consist of cash and short:term de.osits as defined abo/e! net of o(tstandin* ban6 o/erdrafts0

%%&A& "0>

%%&A& "09

%%&A& "0$1

319


10/55


Annex F

[NAME OF ENTITY]


". In'entories

In/entory is meas(red at cost (.on initial reco*nition0 To the e

Finished *oods and 'or6 in .ro*ress7 cost of direct materials and labor

and a .ro.ortion of man(fact(rin* o/erheads based on the normalo.eratin* ca.acity! b(t e


11/55


Annex F

[NAME OF ENTITY]


". In'estment Pro!erty

In/estment .ro.erties are meas(red initially at cost! incl(din* transactioncosts0 The carryin* amo(nt incl(des the re.lacement cost of com.onentsof an e


12/55


Annex F

[NAME OF ENTITY]


• are held for (se in the .rod(ction or s(..ly of *oods or ser/ices! for rental to others!

or for administrati/e .(r.oses and

• are e


13/55


Annex F

[NAME OF ENTITY]


!easurement at ecognition

An item reco*ni)ed as .ro.erty! .lant! and e?(i.ment is meas(red at cost0

A %%E ac?(ired thro(*h non:e


14/55


Annex F

[NAME OF ENTITY]


All other re.air and maintenance costs are reco*ni)ed as e


15/55


Annex F

[NAME OF ENTITY]


Derecognition

The [name of the entity] dereco*ni)es items of .ro.erty! .lant and e?(i.ment

and,or any si*nificant .art of an asset (.on dis.osal or 'hen no f(t(re

economic benefits or ser/ice .otential is e"

%%&A&

0>3

%%&A&

0>1

".

3eases

[Name of the Entity] as a lessee

Finance Lease

Finance leases are leases that transfer s(bstantially all of the ris6s and benefitsincidental to o'nershi. of the leased item to the [Name of the Entity]0

Assets held (nder a finance lease are ca.itali)ed at the commencement of thelease at the fair /al(e of the leased .ro.erty or! if lo'er! at the .resent /al(e of the f(t(re minim(m lease .ayments0 The [Name of the Entity] also reco*ni)esthe associated lease liability at the ince.tion of the lease0 The liabilityreco*ni)ed is meas(red as the .resent /al(e of the f(t(re minim(m lease

.ayments at initial reco*nition0

%%&A&

303

%%&A&

30">

&(bse?(ent to initial reco*nition! lease .ayments are a..ortioned bet'eenfinance char*es and red(ction of the lease liability so as to achie/e a constantrate of interest on the remainin* balance of the liability0 Finance char*es arereco*ni)ed as finance costs in s(r.l(s or deficit0

%%&A&

3034

An asset held (nder a finance lease is de.reciated o/er the (sef(l life of theasset0 +o'e/er! if there is no reasonable certainty that the [Name of the Entity]'ill obtain o'nershi. of the asset by the end of the lease term! the asset isde.reciated o/er the shorter of the estimated (sef(l life of the asset and thelease term0

%%&A&

3031

%%&A&

303

%perating lease

O.eratin* leases are leases that do not transfer s(bstantially all the ris6s and benefits incidental to o'nershi. of the leased item to the [Name of the Entity]0O.eratin* lease .ayments are reco*ni)ed as an o.eratin* e


16/55


Annex F

[NAME OF ENTITY]


[Name of the Entity] as a lessor

Finance Lease

The [Name of the Entity] reco*ni)es lease .ayments recei/able (nder afinance lease as assets in the statements of financial .osition0 The assets are

.resented as recei/able at an amo(nt e?(al to the net in/estment in the lease0

The finance re/en(e are reco*ni)ed based on a .attern reflectin* a constant

.eriodic rate of ret(rn on the net in/estment in the finance lease0

%%&A&

304>

%%&A&

30$

%perating Lease

eases in 'hich the [Name of the Entity] does not transfer s(bstantially all theris6s and benefits of o'nershi. of an asset are classified as o.eratin* leases0

%%&A&

303

Initial direct costs inc(rred in ne*otiatin* an o.eratin* lease are added to thecarryin* amo(nt of the leased asset and reco*ni)ed o/er the lease term0

-ent recei/ed from an o.eratin* lease is reco*ni)ed as income on a strai*ht:line basis o/er the lease term0 Contin*ent rents are reco*ni)ed as re/en(e inthe .eriod in 'hich they are earned0

The de.reciation .olicy for %%E are a..lied to similar assets leased by the entity0

%%&A&

301$

%%&A&

3013

%%&A&

3011

".4

Intangi%le Assets

ecognition and !easurement

Intan*ible assets are reco*ni)ed 'hen the items are identifiable non:monetaryassets 'itho(t .hysical s(bstance it is .robable that the e


17/55


Annex F

[NAME OF ENTITY]


Intan*ible assets ac?(ired se.arately are initially reco*ni)ed at cost0

If .ayment for an intan*ible asset is deferred beyond normal credit terms! itscost is the cash .rice e?(i/alent0 The difference bet'een this amo(nt and thetotal .ayments is reco*ni)ed as interest e


18/55


Annex F

[NAME OF ENTITY]


ecognition of an #&pense

E


19/55


Annex F

[NAME OF ENTITY]


esearch and development costs

The [Name of the Entity] e


20/55


Annex F

[NAME OF ENTITY]


".15 Pro'isions

%ro/isions 'ere reco*ni)ed 'hen the [Name of the Entity] has a .resentobli*ation 2le*al or constr(cti/e as a res(lt of a .ast e/ent! it is .robable thatan o(tflo' of reso(rces embodyin* economic benefits or ser/ice .otential'ill be re?(ired to settle the obli*ation and a reliable estimate can be made of the amo(nt of the obli*ation0

Bhere the [Name of the Entity] e


21/55


Annex F

[NAME OF ENTITY]


".11 ,anges in acco#nting !olicies and estimates

The [Name of the Entity] reco*ni)es the effects of chan*es in acco(ntin* .olicy retros.ecti/ely0 The effects of chan*es in acco(ntin* .olicy 'erea..lied .ros.ecti/ely if retros.ecti/e a..lication is im.ractical0

The [Name of the Entity] reco*ni)es the effects of chan*es in acco(ntin*estimates .ros.ecti/ely by incl(din* in s(r.l(s or deficit0

The [Name of the Entity] correct material .rior .eriod errors retros.ecti/ely inthe first set of financial statements a(thori)ed for iss(e after their disco/ery by7

• -estatin* the com.arati/e amo(nts for .rior .eriod2s .resented in

'hich the error occ(rred or

• If the error occ(rred before the earliest .rior .eriod .resented!restatin* the o.enin* balances of assets! liabilities and netassets,e?(ity for the earliest .rior .eriod .resented0

%%&A&

30"

%%&A&

303#

%%&A&304

%%&A&

304

3>


22/55


Annex F

[NAME OF ENTITY]


".12 Foreign c#rrency transactions

Transactions in forei*n c(rrencies 'ere initially reco*ni)ed by a..lyin* thes.ot e


23/55


Annex F

[NAME OF ENTITY]


ecognition evenue from )on-#&change *ransactions

An inflo' of reso(rces from a non:e


24/55


Annex F

[NAME OF ENTITY]


+ifts and Donations

The [Name of Entity] reco*ni)es assets and re/en(e from *ifts and donations'hen it is .robable that the f(t(re economic benefits or ser/ice .otential 'illflo' to the entity and the fair /al(e of the assets can be meas(red reliably0

Hoods in:6ind 'ere reco*ni)ed as assets 'hen the *oods 'ere recei/ed! or there is a bindin* arran*ement to recei/e the *oods0 If *oods in:6ind 'ererecei/ed 'itho(t conditions attached! re/en(e is reco*ni)ed immediately0 If

conditions 'ere attached! a liability is reco*ni)ed! 'hich is red(ced andre/en(e reco*ni)ed as the conditions 'ere satisfied0

On initial reco*nition! *ifts and donations incl(din* *oods in:6ind 'eremeas(red at their fair /al(e as at the date of ac?(isition! 'hich 'ereascertained by reference to an acti/e mar6et! or by a..raisal0 An a..raisal of the /al(e of an asset is normally (nderta6en by a member of the /al(ation

.rofession 'ho holds a reco*ni)ed and rele/ant .rofessional ?(alification0For many assets! the fair /al(e 'ere ascertained by reference to ?(oted .ricesin an acti/e and li?(id mar6et0

%%&A&

"309$

%%&A&

"3091

%%&A&

"309

*ransfers

The [Name of Entity] reco*ni)es an asset in res.ect of transfers 'hen thetransferred reso(rces meet the definition of an asset and satisfy the criteria for reco*nition as an asset! e

%AH3 of

%%&A& "3

*ransfers from other government entities

-e/en(es from non:e


25/55


Annex F

[NAME OF ENTITY]


".1+ Re'en#e from $6c,ange transactions

!easurement of evenue

-e/en(e 'as meas(red at the fair /al(e of the consideration recei/ed orrecei/able0

%%&A&

904

endering of Services

The [Name of Entity] reco*ni)es re/en(e from renderin* of ser/ices byreference to the sta*e of com.letion 'hen the o(tcome of the transaction can

be estimated reliably0 The sta*e of com.letion is meas(red by reference tolabor ho(rs inc(rred to date as a .ercenta*e of total estimated labor ho(rs0

Bhere the contract o(tcome cannot be meas(red reliably! re/en(e is reco*ni)edonly to the e


26/55


Annex F

[NAME OF ENTITY]


oyalties

-oyalties 'ere reco*ni)ed as they 'ere earned in accordance 'ith thes(bstance of the rele/ant a*reement0

%%&A& 9034

".1 B#dget information

The ann(al b(d*et is .re.ared on a cash basis and is .(blished in the*o/ernment 'ebsite0

A se.arate &tatement of Com.arison of J(d*et and Act(al Amo(nts2&CJAA 'as .re.ared since the b(d*et and the financial statements 'erenot .re.ared on com.arable basis0 The &CJAA 'as .resented sho'in* theori*inal and final b(d*et and the act(al amo(nts on com.arable basis to the

b(d*et0 E


27/55


Annex F

[NAME OF ENTITY]


Bhere the carryin* amo(nt of an asset or the cash:*eneratin* (nit 2CH@e

%%&A&

"1099

or may ha/e decreased0 If s(ch indication e


28/55


Annex F

[NAME OF ENTITY]


".10 Related !arties

The [Name of the Entity] re*ards a related .arty as a .erson or an entity 'iththe ability to e


29/55


Annex F

[NAME OF ENTITY]


".25 $m!loyee %enefits

The em.loyees of [Name of Entity] are member of the Ho/ernment &er/iceIns(rance &ystem 2H&I& [name of .ension .lan! if not H&I&]! 'hich .ro/ideslife and retirement ins(rance co/era*e0

The [Name of Entity] reco*ni)es the (ndisco(nted amo(nt of short termem.loyee benefits! li6e salaries! 'a*es! bon(ses! allo'ance! etc0! as e


30/55

Annex F

[NAME OF ENTITY]


+. ,anges in Acco#nting Policies

[Name of Entity] ado.ted the follo'in* ne' acco(ntin* .olicies7

+.1

9Header:

On [month day! year]! [Name of Entity] ado.ted the %%&A&s No0 5555 to 5555 ['hich

re.laced the e


31/55

Annex F

[NAME OF ENTITY]


=RR$N( IN>$S(8$N(S

As of *ecem%er "1 251+

;in t,o#sand !esosal#e t,ro#g,

S#r!l#s or

*eficit

Financial

Assets Held

to 8at#rity

A'aila%le

for Sale

Financial

Assets

()(A3

Beginning Balance as of ?an#ary 1 251


32/55

Annex F

[NAME OF ENTITY]


Amorti)ation of disco(nt on the

ac?(isition of in/estment : : : : :

-eclassification from a different

class of in/estment


33/55

Annex F

[NAME OF ENTITY]


Partic#larsAs of *ecem%er "1 251

;in t,o#sand !esos


34/55

Annex F

[NAME OF ENTITY]


Net 'alue&"nterests %eceivable


35/55

Annex F

[NAME OF ENTITY]


Finance ease -ecei/able


36/55

Annex F

[NAME OF ENTITY]


In'entories

carried at t,e

lo7er of cost

and net

realiDa%le

'al#e

In'entories

carried at

fair 'al#e

less cost tosell

In'entory

7rite-

do7n

recogniDedd#ring t,e

year

Re'ersal of

In'entory

7rite-do7nrecogniDed

d#ring t,e

year

In'entory Held for Sale

Carryin* Amo(nt! ;an(ary ! "#$


37/55

Annex F

[NAME OF ENTITY]


Brite:do'n d(rin* the year 2


38/55

Annex F

[NAME OF ENTITY]


The [Name of the Entity] (ses the follo'in* criteria to distin*(ish in/estment .ro.erty from

o'ner:occ(.ied .ro.erty and from .ro.erty held for sale in the ordinary co(rse of o.erations

2in/entory7

[&tate the criteria]

The rental re/en(e and direct o.eratin* e


39/55

Annex F

[NAME OF ENTITY]


12.1 Reconciliation of t,e amo#nt of Breeding StocEs

Name of $ntityReconciliation of t,e arrying Amo#nt of Breeding StocEs

As of *ecem%er "1 251

3#!###0##

$!"##0##

">!>$#0##

Carryin* Amo(nt as of ;an(ary ! "#$

Increases d(e to .(rchases

Hain arisin* from chan*es in fair /al(e less costs to sell

attrib(table to .hysical chan*es1able 2

Hain arisin* from chan*es in fair /al(e less costs to sell

attrib(table to .rice chan*es 1able 3 3!"##0##

2$!##0##Decreases d(e to sales

Carryin* amo(nt at December 3! "#$ 1!$$#0##

1able 24 ue to /hysical *hange

Date -eco*ni)ed Pty0 CAF %AF Difference Amo(nt

;(ly ! "#$ #

"!###

"!### "#!###0##

$

$!##

$!### ## $##0##

Dec0 3! "#$ 3 "!$

#

"!$# 1!4$#0##

" $!4#

#

$!"## "## 4##0##

$ $!#

#

$!4##

3##

!$##0##

">!>$#0##

1able 34 ue to /rice *hange

Amo(nt

Date -eco*ni)ed Pty0 CF Q %F Q" Difference

;(ly ! "#$ $ $## $### ##

$##0##

Dec0 3! "#$ # "$# "### $#

!$##0##

" $"## $## ##

"##0##

$ $4## $"## "##

!###0##

3!"##0##

399


40/55

Annex F

[NAME OF ENTITY]


2

*F'&*urrent Fair 'alue&F' of the 5reeding toc6s of the same age

!hen the breeding stoc6s !ere recognized

3

/F'&/revious Fair 'alue&F' of the breeding stoc6s on the previous

recognition date -7uly 2, 38290

Note4 the above format may be used for other biological assets.

1".

Intangi%le Assets

Partic#lars

251 ;in t,o#sand

!esos


41/55

Annex F

[NAME OF ENTITY]


1+. )t,er Assets

1+.1

#rrent and Non-#rrent )t,er Assets

Partic#lars

251+ ;in

t,o#sand !eso s


42/55

Annex F

[NAME OF ENTITY]


ater than fi/e years


43/55

Annex F

[NAME OF ENTITY]


D(e to JI-


44/55

Annex F

[NAME OF ENTITY]


-etirement Hrat(ity %ayable


45/55

Annex F

[NAME OF ENTITY]


%ass.ort and isa Fees


46/55

Annex F

[NAME OF ENTITY]


2+.1 Salaries and ages

Partic#lars 251 251+&alaries and Ba*es:-e*(lar


47/55

Annex F

[NAME OF ENTITY]


%ro/ident,Belfare F(nd Contrib(tions


48/55

Annex F

[NAME OF ENTITY]


Partic#lars 251 251+

Chemical and Filterin* &(..lies E


49/55

Annex F

[NAME OF ENTITY]


(otal *emolition/Relocation and *esilting/*redging

$6!enses 666 666

2.4

Generation (ransmission and *istri%#tion $6!enses


Heneration! Transmission and Distrib(tion E


50/55

Annex F

[NAME OF ENTITY]


-e.airs and Maintenance:Other %ro.erty! %lant and

E?(i.ment


51/55

Annex F

[NAME OF ENTITY]


20. Non-as, $6!enses

20.1. *e!reciation


De.reciation:In/estment %ro.erty


52/55

Annex F

[NAME OF ENTITY]


20.+. 3osses

Partic#lars 251 251+oss on &ale of Jiolo*ical Assets


53/55

Annex F

[NAME OF ENTITY]


(otal Non-)!erating Income/Gain 666 666

24.2.

Non-)!erating 3osses


oss on Forei*n E


54/55

Annex F

[NAME OF ENTITY]



55/55

Annex F

[NAME OF ENTITY]


"2.Ser'ice concession arrangement

D(rin* the c(rrent re.ortin* .eriod! the [name of the entity,a*ency] entered into a ser/ice

concession arran*ement 'ith a [name of the .ri/ate com.any] to .ro/ide

[descri.tion,benefits,other rele/ant information abo(t the concession arran*ement]0

251 251+

Fair /al(e of ser/ice concession assets reco*ni)ed

annex f sample notes to fs(1)

Documents