7/26/2019 Appendix 79 - Instructions - QRBA
1/1
UARTERLY REPORT OF BIOLOGICAL ASSETS
( RBA)
INSTRUCTIONS
A. The form is used to report the biological asset/s on a
quarterly basis by the Biological Asset/sCaretaker or Officer
in-charge for each type of biological asset. It shall be prepared
quarterly byfund cluster.
B. This form shall be accomplished as follo s!
". Type of Biological Asset biological asset account name such
as Breeding #tocks$ %i&estock$%i&estock 'eld for
Consumption/#ale/(istribution$ etc.
). As at _______________ the date of report*. Fund Cluster fund
cluster name/code in accordance ith +AC#,. Name of Accountable
Officer name of the accountable officer or Biological Asset/s
Caretaker . Official Designation the official designation of the
accountable officer . Entity Name branch or office here the
accountable officer is assigned
0. Date of Assumption first day of assumption of the duties and
responsibilities as accountableofficer
1. Biological Asset Number the property number assigned to the
biological asset/s2. Description brief description of the
biological asset/s"3. Balance Per Card Per ast !eport"#uantity the
quantity of the biological asset/s per last
report"". Balance Per Card Per ast !eport"Fair $alue the cost of
the biological asset/s per last
report"). Additions"Purc%ase the quantity and the cost of the
purchased biological asset/s"*. Additions"Birt% the quantity and
the fair &alue of the ne born biological asset/s",.
Additions"Blan& Column this column is pro&ided for any
additions other than by purchase
or by birth of biological asset/s" . Additions"Total the sum of
the quantity and the cost/fair &alue of the biological asset in
the
Additions columns." . !eductions"'ale the quantity and the
selling price of the biological asset/s sold"0. !eductions"Deat%
the quantity and the fair &alue of the biological asset/s
diminished due to
death"1. !eductions"Blan& Column this column is pro&ided
for any reductions other than by sale or
by death of the biological asset/s"2. !eductions"Total the sum
of the quantity and the cost/fair &alue of the biological asset
in
the 4eductions columns.)3. BA ANCE PE! END OF T(E PE!)OD#uantity
the quantity of the biological asset/s
as of the end of the reporting period
)". BA ANCE PE! END OF T(E PE!)ODFair $alue the fair &alue
of the biologicalasset/s as of the end of the reporting period
)). !E*A!+' comments about the condition/status of the
biological asset/s.
C. This shall be prepared in three 5*6 copies distributed as
follo s!
Original Accounting (i&ision/+nit for submission to the COA
Auditor Copy 2 Biological Asset/s Caretaker or Accountable
Officer7s file copyCopy 3 Accounting (i&ision/+nit file
copy
"2,
