CLASSIFICATION OF CASH AND CASH EQUIVALENTS

CASH

BILLS AND COINS

CASH

CUSTOMER’S CHECKS

CASH

TRAVELER’S CHECK

CASH

CASHIER’S CHECK

CASH

MANAGER’S CHECK

CASH

COMPANY’S UNDELIVERED CHECK

CASH

COMPANY’S POSTDATED CHECK

CASH

COMPANY’S STALE CHECK

CASH

BANK DRAFTS

CASH

POSTAL MONEY ORDERS

CASH

SAVINGS ACCOUNT

CASH

CHECKING ACCOUNT

CASH

BANK ACCOUNTS IN FOREIGN CURRENCY

CASH

UNRESTRICTED COMPENSATING BALANCE

CASH

PETTY CASH FUND

CASH

CHANGE FUND

CASH

PAYROLL FUND

CASH

DIVIDEND FUND

CASH

TAX FUND

CASH

INTEREST FUND

CASH EQUIVALENTS

SHORT TERM COMMERCIAL PAPERS

CASH EQUIVALENTS

MONEY MARKET INSTRUMENTS

CASH EQUIVALENTS

TRUST FUNDS

CASH EQUIVALENTS

TREASURY BILLS

CASH EQUIVALENTS

TIME DEPOSITS

CASH EQUIVALENTS

REDEEMABLE PREFERENCE SHARES

RECEIVABLE

NSF CHECK

RECEIVABLE

CASH IN CLOSED BANKS OR BANKS HAVING FINANCIAL DIFFICULTY

RECEIVABLE

CUSTOMER’S POSTDATED CHECKS

RECEIVABLE

CUSTOMER’S NSF CHECKS

RECEIVABLE

DAIF CHECKS

RECEIVABLE

DAUD CHECKS

RECEIVABLE

CUSTOMER’S STALE CHECK

RECEIVABLE

IOU

RECEIVABLE

RESTRICTED COMPENSATING BALANCE FOR SHORT-TERM LOAN

PREPAID ASSETS

ADVANCES FOR EMPLOYEE TRAVEL

PREPAID ASSETS

POSTAGE STAMPS

PREPAID ASSETS

SUPPLIES

TEMPORARY INVESTMENTS

TRADING SECURITIES

TEMPORARY INVESTMENTS

SHORT-TERM PAPERS ACQUIRED MORE THAN 3 MONTHS BEFORE ITS MATURITY

NON-CURRENT ASSETS

RESTRICTED FOREIGN BANK ACCOUNTS

NON-CURRENT ASSET

RESTRICTED COMPENSATING BALANCE FOR LONG-TERM LOAN

NON-CURRENT ASSET

BOND SINKING FUND

NON-CURRENT ASSET

PLANT EXPANSION/ACQUISITION FUND

NON-CURRENT ASSET

PREFERRED REDEMPTION FUND

NON-CURRENT ASSET

RETIREMENT FUND

NON-CURRENT ASSET

PENSION FUND

NON-CURRENT ASSET

INSURANCE FUND

NON-CURRENT ASSET

CONTINGENT FUND

CURRENT LIABILITY

BANK OVERDRAFT

EXPENSES

UNREPLENISHED EXPENSE VOUCHERS

CASH

REPLENISHMENT CHECK

CASH

SALARY CHECK

CASH

CERTIFIED CHECK

CURRENT LIABILITY — CAN BE OFFSET TO THE SAME BANK ONLY

MATERIAL OVERDRAFT

CURRENT LIABILITY — CAN BE OFFSET TO ANY BANKS

IMMATERIAL OVERDRAFT

CASH

ANTEDATED CHECK

CASH

BOND SINKING FUND (RELATED LIABILITY IS DUE THE FOLLOWING YEAR)

NON-CURRENT ASSET

BOND SINKING FUND (RELATED LIABILITY IS NOT DUE IN THE FOLLOWING YEAR)

CASH EQUIVALENT

CERTIFICATE OF SHARES

LONG-TERM INVESTMENT

CASH ALLOCATED FOR PPE ACQUISITION

CASH

CASH IN FOREIGN BANK

CASH EQUIVALENT

MONEY MARKET PLACEMENT

CASH

MONEY ORDER

CASH EQUIVALENTS

TREASURY BILLS (ACQUIRED 3 MONTHS BEFORE MATURITY)

SHORT-TERM INVESTMENT

TREASURY BILLS (ACQUIRED 5 MONTHS BEFORE MATURITY DATE)

CASH

BANK DRAFT FROM CUSTOMER

CASH — NRV ONLY

DEPOSITS ON A FOREIGN BANK WHICH FILED BANKRUPTCY

RESTRICTED ASSET

UTILITY DEPOSIT (REFUNDABLE)

CASH EQUIVALENT

TIME DEPOSIT (ACQUIRED 3 MONTHS BEFORE MATURITY)

CASH

CHECKS FROM OTHER PARTIES PRESENTLY IN THE CASH REGISTER

NON-CURRENT ASSET

CASH RESTRICTED FOR PLANT EXPANSION

CASH EQUIVALENT

LOAN NOTES HELD DUE FOR REPAYMENT IN 90 DAYS

EXPENSE

PAID PETTY CASH VOUCHERS NOT YET REPLENISHED

OTHER ASSETS

CASH IN BANKS UNDER RECEIVERSHIP

OTHER ASSETS

CASH IN FOREIGN BANKS SUBJECT TO EXCHANGE AND FOREIGN RESTRICTIONS

OTHER ASSETS

BANK ACCOUNTS FROZEN BY GOVERNMENT

PERMANENT INVESTMENT

CASH SET ASIDE FOR CONSTRUCTION OF FIXED ASSETS

NON-CURRENT ASSET

TIME DEPOSIT IN BANK CLOSED BY BSP

CASH

VALUE ADDED TAX ACCOUNT (TAX FUND)

CASH

TREASURY WARRANTS