Annex D

Annex D
(NAME OF THE ENTITY)

STATEMENT OF CASH FLOWS
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2015
2015 2014
Cash Flows From Operating Activities
Cash Inflows
Receipt of Notice of Cash Allocation xxx xxx
Proceeds from sale of goods and services xxx xxx
Collection of Income/Revenues xxx xxx
Receipt of Assistance and Subsidy from Other NGAs, LGUs and GOCCs xxx xxx
Collection of Receivables xxx xxx
Receipt of Inter-Agency Fund Transfers xxx xxx
Receipt of Intra-Agency Fund Transfers xxx xxx
Trust Receipts xxx xxx
Other Receipts xxx xxx
Adjustments xxx xxx
Total Cash Inflows xxx xxx
Cash Outflows xxx xxx

Replenishment of Negotiated MDS Checks (for BTr) xxx xxx
Remittance to National Treasury xxx xxx
Payment of Expenses xxx xxx
Purchase of Inventories xxx xxx
Purchase of Consumable Biological Assets xxx xxx
Grant of Cash Advances xxx xxx
Prepayments xxx xxx
Refund of Deposits xxx xxx
Payment of Accounts Payable xxx xxx
Remittance of Personnel Benefit Contributions and Mandatory Deductions xxx xxx
Grant of Financial Assistance/Subsidy xxx xxx
Release of Inter-Agency Fund Transfers xxx xxx
Release of Intra-Agency Fund Transfers xxx xxx
Other Disbursements xxx xxx
Reversal of Unutilized NCA xxx xxx
Adjustments xxx xxx
Total Cash Outflows xxx xxx
Net Cash Provided by (Used in) Operating Activities xxx xxx
Cash Flows from Investing Activities xxx xxx
Cash Inflows xxx xxx

Proceeds from Sale of Investment Property xxx xxx
Proceeds from Sale/Disposal of Property, Plant and Equipment xxx xxx
Sale of Investments xxx xxx
Receipt of Cash Dividends xxx xxx
Proceeds from Matured/Return of Investments xxx xxx
Collection of Long-Term Loans xxx xxx
Proceeds from Sale of Other Assets xxx xxx
Adjustments xxx xxx
353
Annex D

2015 2014
354
Annex D

2015 2014
Cash Outflows
Purchase/Construction of Investment Property xxx xxx
Purchase/Construction of Property, Plant and Equipment xxx xxx
Investments xxx xxx
Purchase of Bearer Biological Assets xxx xxx
Purchase of Intangible Assets xxx xxx
Grant of Loans xxx xxx
Adjustments xxx xxx
Net Cash Provided by (Used in) Investing Activities xxx xxx
Cash Flows From Financing Activities
Cash Inflows
Proceeds from issuance of bills and bonds xxx xxx
Proceeds from Domestic and Foreign Loans xxx xxx
Adjustments xxx xxx
Cash Outflows
Payment of Long-Term Liabilities xxx xxx
Redemption of Bills/Bonds Issued xxx xxx
Payment of Interest Expense (BTR/NG Debt) xxx xxx
Adjustments xxx xxx
Net Cash Provided by (Used in) Financing Activities xxx xxx
Increase (Decrease) in Cash and Cash Equivalents xxx xxx
Effects of Exchange Rate Changes on Cash and Cash Equivalents xxx xxx
Cash and Cash Equivalents, January 1 xxx xxx
Cash and Cash Equivalents, December 31 xxx xxx
355
Annex D

2015 2014
This statement should be read in conjunction with the accompanying notes.
356
Annex D1

2015 2014
Cash Inflows

Receipt of Notice of Transfer of Cash Allocation xxx xxx
Receipt of NCA for Trust and other receipts xxx xxx
Receipt of Working Fund for Foreign-Assisted Projects xxx xxx

Collection of tax revenue xxx xxx
Collection of service and business income xxx xxx
Collection of other income xxx xxx
Receipt of shares, grants and donations xxx xxx
Receipt of prior years' income xxx xxx
Subsidy from Other National Government Agencies xxx xxx
Assistance from Local Government Units xxx xxx
Assistance from Government-Owned or Controlled Corporations xxx xxx

Collection of loans and receivables xxx xxx
Collection of lease receivables xxx xxx
Collection of receivable from audit disallowances xxx xxx
Collection of other receivables xxx xxx

Receipt of cash for the account of NGAs/LGUs/GOCCs xxx xxx
Receipt of funds for the implementation of projects from NGAs/LGUs/GOCCs xxx xxx
Receipt of funds for other inter-agency transactions xxx xxx

Receipt of funds from CO/Bureaus/ROs/Ous for implementation of programs/projects xxx xxx
Receipt of working fund for foreign-assisted projects xxx xxx
Receipt of funds for other intra-agency transactions xxx xxx

Receipt of Disaster Risk Reduction and Management Fund xxx xxx
Receipt of bail bonds xxx xxx
Receipt of guaranty/security deposits xxx xxx
Receipt of customers' deposits xxx xxx
Collection of other trust receipts xxx xxx

Advance collection of income xxx xxx
Receipt of deposits on Letter of Credits xxx xxx
Receipt of refund of guaranty deposits xxx xxx
Receipt of payment for liquidated damages xxx xxx
Unused Petty Cash Fund xxx xxx
Other deferred credits xxx xxx
Refund of overpayment of Personnel Services xxx xxx
Refund of overpayment of Maintenance and Other Operating Expenses xxx xxx
Receipt of refund of cash advances xxx xxx
Proceeds from terminated treasury bills xxx xxx
Collection from trust receipts from entities other than NGAs/LGUs/GOCCs xxx xxx
Other miscellaneous receipts xxx xxx
355
Annex D1
Adjustments xxx xxx

Restoration of cash for cancelled/lost/stale checks/ADA xxx xxx
Restoration of cash for unreleased checks xxx xxx
Other adjustments-Inflow xxx xxx
Cash Outflows

Payment of personnel services xxx xxx
Payment of maintenance and other operating expenses xxx xxx
Payment of financial expenses xxx xxx
Payment of expenses pertaining to/incurred in the prior years xxx xxx
Liquidation of prior year's cash advances xxx xxx

Purchase of inventories for sale xxx xxx
Purchase of inventories for distribution xxx xxx
Purchase of inventory held for consumption xxx xxx
Purchase of raw materials inventory xxx xxx
Purchase of inventories obligated/incurred in prior years xxx xxx

Purchase of livestock held for consumption/sale/distribution xxx xxx
Purchase of trees, plants and crops held for consumption/sale/distribution xxx xxx
Purchase of aquaculture xxx xxx
Purchase of other consumable biological assets xxx xxx
Purchase of of consumable biological assets obligated in prior years xxx xxx

Advances for operating expenses xxx xxx
Advances for payroll xxx xxx
Advances for special purpose/time-bound undertakings xxx xxx
Advances to officers and employees xxx xxx
Advances to officers and employees obligated in prior year xxx xxx
Prepayments xxx xxx

Advances to Contractors for repair and maintenance of property, plant and equipment (not c xxx xxx
Prepaid Rent xxx xxx
Prepaid Registration xxx xxx
Prepaid Interest xxx xxx
Prepaid Insurance xxx xxx
Other Prepayments xxx xxx
Prepayments obligated in prior year xxx xxx

Payment of deposits on letter of credits xxx xxx
Payment of guaranty deposits xxx xxx
Payment of other deposits xxx xxx
Payment of deposits obligated in prior year xxx xxx

Remittance of taxes withheld not covered by TRA xxx xxx
Remittance to GSIS/Pag-IBIG/PhilHealth xxx xxx
Remittance of personnel benefits contributions xxx xxx
Remittance of other payables xxx xxx

Subsidy to NGAs xxx xxx
Grant of financial assistance to NGAs/LGUs/GOCCs xxx xxx
Grant of financial assistance to NGOs/POs xxx xxx
Payment of Internal Revenue Allotment xxx xxx
Grant of other subsidies xxx xxx
Grant of subsidies obligated in prior years xxx xxx
356
Annex D1
357
Annex D1

Advances to Procurement Service xxx xxx
Advances to other NGAs/GOCCs/LGUs for purchase of goods/services as authorized by l xxx xxx
Release of funds to NGAs, GOCCs, LGUs for the implementation of projects xxx xxx
Release of other inter-agency fund transfers xxx xxx

Issuance of Working Fund to foreign service posts and regional consular offices xxx xxx
Issuance of NTCA by CO/ROs to ROs/OUs xxx xxx
Issuance of funding checks by HO/CO/ROs to ROs/OUs xxx xxx
Release of other intra-agency fund transfers xxx xxx

Refund of excess income xxx xxx
Refund of excess Working Fund/fund transfers/Trust Fund xxx xxx
Refund of bail bond xxx xxx
Refund of guaranty/security deposits xxx xxx
Refund of customers'deposit xxx xxx
Refund of cash advances xxx xxx
Other disbursements xxx xxx
Adjustments xxx xxx

Reversion/Return of unused NCA xxx xxx
Adjustment for dishonored checks xxx xxx
Adjustment for cash shortage xxx xxx
Reversing entry for unreleased checks in previous year xxx xxx
Other adjustments - Outflow xxx xxx
Cash Inflows

Proceeds from sale of stocks/bonds/marketable securities xxx xxx
Sale of investment in joint venture xxx xxx
Sale of investment in associates xxx xxx
Sale of other investments xxx xxx

Redemption of long term investments xxx xxx
Proceeds from matured investments xxx xxx
Proceeds from the return on investment in joint venture xxx xxx
Proceeds from the return on investment in associates xxx xxx

Repayment of long term-loans by GOCC/GFI xxx xxx
Collection of long-term loans xxx xxx
Cash Outflows
Purchase/Construction of Investment Property obligated in prior year xxx xxx
358
Annex D1

Purchase of land xxx xxx
Payment for land improvements xxx xxx
Construction of infrastructure assets xxx xxx
Construction of buildings and other structures xxx xxx
Purchase of machinery and equipment xxx xxx
Purchase of transportation equipment xxx xxx
Purchase of furniture, fixtures and books xxx xxx
Payments for leased assets improvements xxx xxx
Construction in progress xxx xxx
Construction/Acquistion of heritage assets xxx xxx
Purchase of other property, plant and equipment xxx xxx
Payment of right-of-way xxx xxx
Advances to contractors xxx xxx
Payment of guaranty deposit xxx xxx
Payment of retention fee to contractors xxx xxx
Payment of other fees charged to the projects xxx xxx
Payment of incidental expenses xxx xxx
Payment for rehabilitation of property, plant and equipment (capitalized repair) xxx xxx
Payment for property, plant and equipment obligated in prior year xxx xxx
Investments xxx xxx

Investment in stocks/bonds/marketable securities xxx xxx
Investment in GOCC/GFI xxx xxx
Investment in joint venture xxx xxx
Investment in associates xxx xxx
Other long-term investments xxx xxx

Purchase of breeding stocks xxx xxx
Purchase of livestock xxx xxx
Purchase of trees, plants and crops xxx xxx
Purchase of other bearer biological assets xxx xxx
Purchase of bearer biological assets obligated in prior year xxx xxx

Purchase of computer software xxx xxx
Purchase of other intangible assets xxx xxx
Purchase of intangible assets obligated in prior year xxx xxx

Release of funds for sub-loans xxx xxx
Grant of loans xxx xxx
Net Cash Provided By (Used In) Investing Activities xxx xxx
Cash Inflows

Proceeds from issuance of bill xxx xxx
Proceeds from issuance of bonds xxx xxx

Proceeds from issuance of notes payable xxx xxx
Proceeds from domestic loans xxx xxx
Proceeds from foreign loans xxx xxx
Cash Outflows

Payment of notes payable xxx xxx
Payment of domestic loans xxx xxx
359
Annex D1
Payment of foreign loans xxx xxx

Payment of finance lease payable xxx xxx
Payment of other long-term liabilities xxx xxx

Payment for redemption of treasury bills xxx xxx
Payment for redemption of bonds xxx xxx
Net Cash Provided By (Used In) Financing Activities xxx xxx
Increase (Decrese) in Cash and Cash Equivalents xxx xxx
Cash and Cash Equivalents, January 1 xxx xxx
Cash and Cash Equivalents, December 31 xxx xxx
360
Annex D1.a
REGULAR AGENCY FUND
Note 2015 2014

Cash Inflows




Receipt of funds from CO/Bureaus/ROs/OUs for implementation of programs/projects xxx xxx

Adjustments xxx xxx

Restoration of cash for unreleased commercial checks xxx xxx
Cash Outflows
Remittance to National Treasury1 xxx xxx


41


Prepayments xxx xxx

Advances to Contractors for repair and maintenance of property, plant and equipment (not capitalizabl xxx xxx

Payment of Accounts Payables xxx xxx



Advances to other NGAs/GOCCs/LGUs for purchase of goods/services as authorized by law xxx xxx


Adjustments xxx xxx

42
Net Cash Provided by (Used in) Operating Activities 30 xxx xxx
Cash Inflows



Cash Outflows

Payment of accounts payable for the construction of property, plant and equipment xxx xxx
Investments xxx xxx


43


Cash Inflows


Cash Outflows


Cash and Cash Equivalents, January 1, 2014 xxx xxx
Cash and Cash Equivalents, December 31, 2014 xxx xxx
44
Annex D1.d
FOREIGN ASSISTED PROJECTS
Note 2015 2014

Cash Inflows







Adjustments xxx xxx

41
Cash Outflows




Prepayments xxx xxx

Advances to Contractors for repair and maintenance of property, plant and equipment (not capitalizab xxx xxx





42

Adjustments xxx xxx

Cash Inflows



Cash Outflows

43
Investments xxx xxx




Cash Inflows


Cash Outflows


44
45
Annex D1.c
SPECIAL ACCOUNTS-LOCALLY FUNDED/DOMESTIC GRANTS FUND
Note 2015 2014

Cash Inflows







Adjustments xxx xxx

41
Cash Outflows




Prepayments xxx xxx






42

Adjustments xxx xxx

Cash Inflows



Cash Outflows

43
Investments xxx xxx




Cash Inflows


Cash Outflows


44
45
Annex D1.d
SPECIAL ACCOUNT-FOREIGN ASSISTED/FOREIGN GRANTS FUND
Note 2015 2014

Cash Inflows







Adjustments xxx xxx

41
Cash Outflows




Prepayments xxx xxx






42

Adjustments xxx xxx

Cash Inflows



Cash Outflows

43
Investments xxx xxx




Cash Inflows


Cash Outflows


44
45
Annex D1.e
INTERNALLY GENERATED FUND
Note 2015 2014

Cash Inflows







Adjustments xxx xxx

41
Cash Outflows




Prepayments xxx xxx






42

Adjustments xxx xxx

Cash Inflows



Cash Outflows

43
Investments xxx xxx




Cash Inflows


Cash Outflows


44
45
Annex D1.f
BUSINESS RELATED FUND
Note 2015 2014

Cash Inflows







Adjustments xxx xxx

41
Cash Outflows




Prepayments xxx xxx






42

Adjustments xxx xxx

Cash Inflows



Cash Outflows

43
Investments xxx xxx




Cash Inflows


Cash Outflows


44
45
Annex D1.g
TRUST RECEIPTS
Note 2015 2014

Cash Inflows







Adjustments xxx xxx

41
Cash Outflows




Prepayments xxx xxx






42

Adjustments xxx xxx

Cash Inflows



Cash Outflows

43
Investments xxx xxx




Cash Inflows


Cash Outflows


44
45

Annex D - SCF

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(NAME OF THE ENTITY)

Cash Flows From Operating Activities

Cash Outflows xxx xxx

Net Cash Provided by (Used in) Operating Activities xxx xxx

Cash Flows from Investing Activities xxx xxx

Cash Inflows xxx xxx

(NAME OF THE ENTITY)

(NAME OF THE ENTITY)

Net Cash Provided by (Used in) Investing Activities xxx xxx

Cash Flows From Financing Activities

Net Cash Provided by (Used in) Financing Activities xxx xxx

Increase (Decrease) in Cash and Cash Equivalents xxx xxx

Cash and Cash Equivalents, January 1 xxx xxx

Cash and Cash Equivalents, December 31 xxx xxx

(NAME OF THE ENTITY)

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

(NAME OF THE ENTITY)

Receipt of Notice of Cash Allocation xxx xxx

Collection of Income/Revenues xxx xxx

Collection of Receivables xxx xxx

Receipt of Inter-Agency Fund Transfers xxx xxx

Receipt of Intra-Agency Fund Transfers xxx xxx

Trust Receipts xxx xxx

Other Receipts xxx xxx

Adjustments xxx xxx

Total Cash Inflows xxx xxx

Replenishment of Negotiated MDS Checks (for BTr) xxx xxx

Remittance to National Treasury xxx xxx

Payment of Expenses xxx xxx

Purchase of Inventories xxx xxx

Purchase of Consumable Biological Assets xxx xxx

Grant of Cash Advances xxx xxx

Prepayments xxx xxx

Refund of Deposits xxx xxx

Remittance of Personnel Benefit Contributions and Mandatory Deductions xxx xxx

Grant of Financial Assistance/Subsidy xxx xxx

Release of Inter-Agency Fund Transfers xxx xxx

Release of Intra-Agency Fund Transfers xxx xxx

Other Disbursements xxx xxx

Reversal of Unutilized NCA xxx xxx

Adjustments xxx xxx

Total Cash Outflows xxx xxx

Net Cash Provided by (Used in) Operating Activities xxx xxx

Cash Flows from Investing Activities xxx xxx

Proceeds from Sale of Investment Property xxx xxx

Proceeds from Sale/Disposal of Property, Plant and Equipment xxx xxx

Sale of Investments xxx xxx

Receipt of Cash Dividends xxx xxx

Proceeds from Matured/Return of Investments xxx xxx

Collection of Long-Term Loans xxx xxx

Proceeds from Sale of Other Assets xxx xxx

Total Cash Inflows xxx xxx

Purchase/Construction of Property, Plant and Equipment xxx xxx

Investments xxx xxx

Purchase of Bearer Biological Assets xxx xxx

Purchase of Intangible Assets xxx xxx

Grant of Loans xxx xxx

Total Cash Outflows xxx xxx

Net Cash Provided By (Used In) Investing Activities xxx xxx

Cash Flows From Financing Activities

Proceeds from issuance of bills and bonds xxx xxx

Proceeds from Domestic and Foreign Loans xxx xxx