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ABC DEVELOPMENT COOPERATIVE

xxx Town, Province


STATEMENTS OF FINANCIAL CONDITION
As of December 31, 2009 and 2008
(Amounts in Philippine Pesos)
Notes

2009

2008

ASSETS
CURRENT ASSETS
Cash and cash equivalents
Investment at Fair Value Through Profit and Loss
Financial Assets Held to Maturity
Financial Assets Available for Sale
Unquoted Debt Securities Classified as Loans
Investment in Non Marketable Equity Securities
Loans and Receivables
Inventory
Biological Assets
Other Current Assets
Total Current Assets

NON-CURRENT ASSETS
Financial Assets Available for Sale
Financial Assets Held to Maturity
Unquoted Debt Securities Classified as Loans
Investment in Non Marketable Equity Securities
Investment Property
Property and Equipment
Intangible Assets
Other Funds and Deposits
Other Non-Current Assets
Total Non-current Assets
TOTAL ASSETS

5
6
6
8
9
10
11
12
13
14
-

15
16
17
18
19
20
21
22
23

LIABILITIES AND EQUITY


LIABILITIES
Current Liabilities
Deposit Liabilities
Trade, Non-Trade and other payables
Due to Union/Federation
Interest on Share Capital Payable
Patronage Refund Payable
Other Current Liabilities
Total Current Liabilities
Non-current Liabilities
Loans Payable
Bonds Payable
Revolving Capital Payable
Retirement Fund Payable
Finance Lease Payable
Other Non-Current Liabilities
Total Non-current Liabilities
TOTAL LIABILITIES
EQUITY
Share Capital
Deposits on Future Share Capital Subscriptions
Donations/Grants
Statutory Fund
Unrealized Gains/Losses
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

24
25
26
45
45
27

28
29
30
31
32
33

34
35
36
37

See accompanying notes to financial statements.

NOTE: PLEASE ALWAYS CROSS REFER TO THE APPLICABLE NOTES