transparency international e. v. berlin, germany · 2015. 6. 24. · transparency international...
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TRANSPARENCY INTERNATIONAL e. V.
BERLIN, GERMANY
FINANCIAL STATEMENTS
for the year ended 31 December 2013
Transparency International e.V. Financial Statements for the year ended 31 December 2013
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Content Page
General information 2
Report of Managing Director 3 - 5
Independent Auditors’ Report 7 - 8 Financial Information
Statement of Financial Position 9
Statement of Comprehensive Income 10
Statement of Changes in Reserves 11
Statement of Cash Flows 12
Notes to the Financial Statements 13 - 41
Annexes: Supplementary information
Annex 1: Endowment Fund 42 Annex 2: Donor Funding Schedule 43 - 45
Annex 3: Detailed Programme Information 46 - 56 Annex 4: National Chapters and Partners’ Support 57 - 58
Transparency International e.V. Financial Statements for the year ended 31 December 2013
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Board of Directors Huguette Labelle Canada Chair Akere T. Muna Cameroon Vice Chair Jermyn Brooks UK/Germany Delia Matilde Ferreira Rubio Argentina Rueben L. Lifuka Zambia Sergej Muravjov Lithuania Elena Panfilova Russia Natalia Soebagjo Indonesia elected November 2013 José Ugaz Peru Elizabeth Ungar Bleier Columbia J.C. Weliamuna Sri Lanka Iftekhar Zaman Bangladesh Jacques Terray France until November 2013
Managing Director
Cobus de Swardt
Registered Office Alt Moabit 96 10559 Berlin Germany Tel: +49 - 30 - 34 38 20 0 Fax: +49 - 30 - 34 70 39 12 email: [email protected] website: www.transparency.org
Registered at: Amtsgericht Charlottenburg Vereinsregister number: VR 13598 B Date of latest change: 10/08/2007
Tax Assessed at: Finanzamt für Körperschaften I Bredtschneiderstraße 5 14057 Berlin Germany Tax number: 27/678/51105 Date of latest triennial exemption: 26.01.2011 Value Added Tax (VAT) identification number: DE273612486
Auditors KPMG AG Wirtschaftsprüfungsgesellschaft Klingelhöferstraße 18 10785 Berlin Germany
Bank Commerzbank AG Theodor-Heuss-Platz 6 10877 Berlin Germany
Transparency International e.V. Financial Statements for the year ended 31 December 2013
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Report of the Managing Director The Managing Director has the pleasure of presenting the Financial Statements of Transparency International e.V. (Secretariat) – henceforth referred to as TI-S or the Secretariat, for the year ended 31 December 2013.
Organisation Overview
Transparency International is the global civil society organisation leading the fight against corruption; through more than 100 chapters, chapters in formation and contact groups worldwide and an international Secretariat in Berlin, it raises awareness of the damaging effects of corruption and works with partners in government, business and civil society to develop and implement effective measures to tackle corruption.
The Secretariat, Transparency International e.V., a Berlin registered not-for-profit association, serves a charitable purpose in compliance with its charter and is recognised by the Berlin authorities as being exempt from income tax.
The Secretariat is led by a Board of Directors, which is responsible for determining the organisation’s strategy and policies and supervising its activities. The board is elected by the Association’s members, comprising representatives from national chapters and individual members at the Annual Membership Meeting.
The Managing Director acts on behalf of the Board of Directors on the basis of a power of attorney that is registered.
The Management Group of the Secretariat, composed of all Group Directors, have conducted a thorough review of the current and future financial situation of the organisation and consider that the organisation remains a going concern.
Key Events
TI-S maintained a high level of growth in 2013, with total Income (Donor, Finance and Other Income) increasing from €22,769,737 in 2012 to €27,034,173 in 2013. Total Comprehensive Income reached €110,675 increasing total reserves to €3,459,983 (2012: €3,349,308).
Strategy
In November 2010 Transparency International adopted a new five-year strategy that set out a number of important directions for the TI movement over the coming years, focusing on six strategic priorities, which are being addressed as follows:
Transparency International e.V. Financial Statements for the year ended 31 December 2013
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Report of the Managing Director (continued) Priority 1- People: “Increased empowerment of people and partners around the world to take
action against corruption”. o This is being implemented by the development and management of a comprehensive
People Engagement Programme, supporting our national chapters to engage new audiences and stakeholder groups in the fight against corruption, with a particular focus on the victims and witnesses of corruption.
Priority 2- Institutions: “Improved implementation of anti-corruption programmes in leading institutions, businesses and the international financial system”.
o We are implementing a Public Sector Integrity Programme that works with national chapters to diagnose and help to solve priority corruption risks and supports thematic network initiatives– involving both the Movement and external partners on key public sector integrity issues around the world.
Priority 3- Laws: “More effective enforcement of laws and standards around the world and reduced impunity for corrupt acts”.
o As well as undertaking global advocacy, we are supporting national chapters and external partners to leverage international conventions and existing legal frameworks to further their national anti-corruption agendas and in their fight against impunity for corruption offenses by acting as a learning platform.
Priority 4- Values: “Higher levels of integrity demonstrated by organisations and people, especially youth and those in leadership positions around the world”.
o The Secretariat is supporting the establishment of a Youth Network and works to enhance the integrity of future business leaders, via the Business Integrity Programme.
Priority 5- Network: “Strengthened ability to work together”. o We are expanding the knowledge base of our diverse movement, to promote ever more
effective anti-corruption solutions that have a real impact on people’s lives. o The Secretariat provides support to thematic networks that involve national chapters and
takes the lead in establishing effective knowledge management platforms and processes and continues to lead on global Research and Knowledge tools.
Priority 6- Impact: “Enhance responsiveness, presence, performance and impact at all levels”. o We are strengthening the individual and collective performance of all parts of our diverse
movement, ensuring that we have a strong presence and anti-corruption voice nationally, regionally and globally. Additionally, by implementing the Institutional Network Strengthening Programme, the Secretariat is supporting chapters at different levels of development to enhance their capacity.
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Blank page for printing reasons.
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Independent Auditor’s Report
To Transparency International e.V., Berlin
Report on the Financial Statements
We have audited the accompanying financial statements of Transparency International e.V., Berlin, which comprise the Statement of Financial Position, the Statement of Comprehensive Income, the Statement of Changes in Reserves, Statement of Cash Flows and the Notes to the Financial Statements for the year ended 31 December 2013.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards, as adopted by the European Union and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with relevant ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting principles used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Opinion
In our opinion, the financial statements give a true and fair view of the financial position of Transparency International e.V., Berlin as at 31 December 2013, and of its financial performance for the year then ended in accordance with International Financial Reporting Standards, as adopted by the European Union.
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Statement of Financial Position
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The notes on pages 13 to 41 form part of these Financial Statements
Non Current Assets
Intangible assets 9 4,435 10,782Tangible assets 9 228,344 259,536Investments 5 2,500 2,500Deposits on leases 10 99,992 89,918
Total Non Current Assets 335,271 362,736
Current Assets
ReceivablesDonor commitments 11 2,871,603 1,557,919Debtors 12 246,402 3,118,005 251,613 1,809,532
Loans 13 17,079 17,079 17,079 17,079
Deposits on leases 10 16,307 16,307 0 0
Prepayments 14 199,920 199,920 82,032 82,032
AdvancesAdvances to national chapters or coalition partners 15 8,047,716 6,673,418Advances to other parties as project outlays 16 300,362 8,348,078 113,030 6,786,448
Cash and cash equivalents 17 11,812,200 11,812,200 14,112,290 14,112,290
Total Current Assets 23,511,589 22,807,381
Total Assets 23,846,860 23,170,117
Reserves 3(l) 3,459,983 3,459,983 3,349,308 3,349,308
Non Current Liabilities
Creditors: amounts falling due after one year 5 1,250 1,250 1,250 1,250
Current Liabilities
Creditors: amounts falling due within one year 18 617,971 843,249 Other liabilities and accruals 19 978,861 957,938
Liabilities to national chapters or coalition partners 21 332,243 178,347 Liabilities to donors 20 8,348,078 6,786,449 Donors' funding received in advance 22 10,108,474 11,053,576
Total Current Liabilities 20,385,627 19,819,559
Total Liabilities and Reserves 23,846,860 23,170,117
LIABILITIES AND RESERVES
31.12.2013
Euro
Note 31.12.2012
Euro
ASSETS
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Statement of Comprehensive income
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The notes on pages 13 to 41 form part of these Financial Statements
Operating IncomeDonor income 23 26,808,609 22,342,934
Other income 24 183,943 358,429
Total Operating Income 26,992,552 22,701,363
ExpensesPersonnel expenses 25 10,746,841 8,823,833National chapter and partner support 26 8,322,277 6,480,004Other expenses 27 7,599,027 7,218,421Depreciation and amortisation 9 126,561 151,752
Total Expenses 26,794,706 22,674,010
Result from Operating Activities 197,846 27,353
Finance income 28 41,621 68,374Finance costs 28 128,792 65,918
Financial Result -87,171 2,456
Total Comprehensive Income 110,675 29,809
Euro Euro
Note 2013 2012
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Statement of Changes in Reserves
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The notes on pages 13 to 41 form part of these Financial Statements
Free Reserves Total
Special Fund Network Reserve
Balance at 01 January 2012 2,394,999 774,500 150,000 3,319,499
Transfer from Total Comprehensive Income in 2012 29,809 29,809
Balance at 31 December 2012 2,424,808 774,500 150,000 3,349,308
Balance at 01 January 2013 2,424,808 774,500 150,000 3,349,308
Transfer from Total Comprehensive Income in 2013 110,675 0 0 110,675
Balance at 31 December 2013 2,535,483 774,500 150,000 3,459,983
Euro
Designated Reserves
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Statement of Cash Flows
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The notes on pages 13 to 41 form part of these Financial Statements
Note
Total Comprehensive Income 110,675 29,809
Cash flows from operating activitiesAdjustments for
Depreciation and amortisation 9 126,561 151,752Loss on disposal of fixed assets 9 20,857 7,499Financial results 28 87,171 -2,456
234,589 156,795
Increase in non-current assets 3 (i) -10,074 -21,982Increase in current assets 11-16 -3,004,297 -1,206,083Decrease in non-current liabilities 18-22 0 -5,500Increase in current liabilities 18-22 566,068 5,215,172
-2,448,303 3,981,607
Interest income received 28 14,466 9,844Interest expense paid 28 -1,085 -1,372
13,381 8,472
Net cash flow from operating activities -2,089,658 4,176,683
Cash flow from investing activitiesPurchase of tangible and intangible fixed assets 9 -110,129 -231,262Proceeds from sale of fixed assets 9 250 0
Net cash flow from investing activities -109,879 -231,262
Cash flows from financing activitiesDisbursement for granted loans 13 0 48,895
Net cash flow from financing activities 0 48,895
Decrease/Increase in cash and cash equivalents -2,199,537 3,994,316
Cash and cash equivalents balance at 01 January 17 14,112,290 10,123,990(Decrease) / Increase in cash and cash equivalents -2,199,537 3,994,316Effect of exchange rate fluctuations -100,553 -6,016
Cash and cash equivalents at 31 December 11,812,200 14,112,290
2013 2012
Euro Euro
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements
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1. Reporting Entity
Established in 1993, Transparency International e.V. –henceforth referred to as TI-S, is registered in Germany as an association (“eingetragener Verein”) at the following address:
Alt-Moabit 96, 10559 Berlin, Germany
TI-S is the Secretariat of Transparency International (TI), the global civil society organisation leading the fight against corruption. Through more than 100 chapters, chapters in formation and contact groups worldwide and its International Secretariat in Berlin, TI raises awareness of the damaging effects of corruption and works with partners in government, business and civil society to develop and implement effective measures to tackle corruption.
The financial statements comprise the Statement of Financial Position, the Statement of Comprehensive Income, the Statement of Changes in Reserves, the Statement of Cash Flows and the Notes to the Financial Statements for the year ended 31 December 2013.
TI-S presents the financial statements of the organisation only. National chapters, chapters in formation and contact groups – in the following referred to as coalition partners – are independent legal entities that report separately.
The financial statements were authorised for issue and signed by the Managing Director on 3 April 2014. They were subsequently endorsed by the Board of Directors of TI-S.
2. Basis of Preparation
(a) Statement of compliance
The financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union.
Currently, IFRS do not contain specific guidelines for non-profit and non-governmental organisations concerning the accounting treatment and the presentation of financial statements. Accounting policies have been based on general IFRS principles, as detailed in the IASB Framework for the Preparation and Presentation of Financial Statements.
(b) Basis of measurement
The financial statements have been prepared on the historical cost basis except in the case of financial assets and financial liabilities in foreign currencies, which are stated and measured at fair value at year end.
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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(c) Functional and presentation currency
The financial statements are presented in Euro, the organisation’s functional currency.
(d) Use of estimates and judgements
The preparation of financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the valuation of assets, income, liabilities and expenses. The estimates and assumptions are based on historical experience. Actual results may differ from these estimates.
No significant estimates or judgements were made in 2013 which would materially affect the financial position of the organisation as at 31 December 2013.
Estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised and in any future periods affected.
3. Summary of Significant Accounting Policies
The relevant accounting policies adopted in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented.
(a) Adoption of new and revised International Financial Reporting Standards (IFRS)
Amendments to IFRS 7 Disclosures – Offsetting Financial Assets and Financial Liabilities beginning on or after 1/1/2013
Amendments to IAS 1 Presentation of Items of Other Comprehensive Income beginning on or after 1/7/2012
IAS 19 (rev. 2011) Employee Benefits beginning on or after 1/1/2013 IFRS 13 Fair Value Measurement beginning on or after 1/1/2013 Amendments to IFRS 1 Government Loans beginning on or after 1/1/2013 Amendment to IFRS 1 Severe Hyperinflation and Removal of Fixed Dates for First-time
Adopters beginning on or after 1/1/2013 Improvements to IFRS (2009-2011) IFRS 1, IAS 1, 16, 32, 34 beginning on or after 1/1/2013 Amendments to IAS 12 Deferred Tax: Recovery of Underlying Assets beginning on or after
1/1/2013 IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine beginning on or after
1/1/2013
The described new and revised IFRS had no material effect on the current period or any prior periods.
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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(b) The International Accounting Standards Board (IASB) has issued the following- not yet endorsed by the EU and these standards and interpretations have not been adopted by TI-S:
Amendment to IAS 19 Defined Benefit Plans: Employee Contributions beginning on or after 1/7/2014
Improvements to IFRS (2010-2012) IFRS 2, 3, 8, 13, IAS 16, 24, 38 beginning on or after 1/7/2014
Improvements to IFRS (2011-2013) IFRS 1, 3, 13, IAS 40 beginning on or after 1/7/2014 IFRS 14 Regulatory Deferral Accounts beginning on or after 1/1/2016 IFRIC 21 Levies beginning on or after 1/1/2014 IFRS 9 (2009) Financial Instruments beginning later than 31/12/2016 IFRS 9 (2010) Financial Instruments beginning later than 31/12/2016 IFRS 9/IFRS 7 Amendment Mandatory Effective Date and Transition Disclosures beginning
later than 31/12/2016 IFRS 9 (2013) Hedge Accounting and Amendments to IFRS 9, IFRS 7 and IAS 39 beginning
later than 31/12/2016
(c) The International Accounting Standards Board (IASB) has issued the following- endorsed by the EU and these standards and interpretations are effective for periods beginning on or after 1/1/2014.
Amendments to IAS 27 Separate Financial Statements Amendments to IAS 28 Investments in Associates and Joint Ventures Amendments to IAS 32 Offsetting Financial Assets and Financial Liabilities IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities Amendments to IFRS 10, IFRS 11 and IFRS 12 Transition Guidance Amendments to IFRS 10, IFRS 12 and IAS 27 Investment Entities Amendments to IAS 36 Recoverable Amount Disclosures for Non-Financial Assets Amendments to IAS 39 Novation of Derivatives and Continuation of Hedge Accounting
None of these new standards or amended standards and interpretations is expected to have a significant effect on the financial statements of TI-S.
(d) Accounting for Grants
Mainly funded by grants from governmental agencies, foundations and development organisations, the Secretariat delivers projects in partnership with Transparency International national chapters and coalition partners across the world. Grants are accounted for in accordance with IAS 20.
Donor grants are recognised in the accounts when there is evidence of entitlement, which normally exists when grants are awarded formally in writing.
Donor grants received but not yet utilised are included as liabilities under “Donors’ funding received in advance”; while grants committed and utilised but where funds have not yet been received at year end are presented as receivables under “Donor commitments” in the Statement of Financial Position.
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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Advances to project partners are initially recorded as assets under "Advances to national chapters or coalition partners", or, if third parties are involved, as "Advances to other parties as project outlays". Correspondingly, donor grants utilised for such advances are reclassified from "Donors’ funding received in advance" to "Liabilities to donors".
Expenditure is recognised in the Statement of Comprehensive Income when there is evidence of costs incurred. Expenditure related to advances to project partners is only recognised as expenditure when TI-S receives evidence of expenditure in the form of project audit reports, original receipts, or any other proof as required by the relevant donor contract.
“Donor income” is recognised in the Statement of Comprehensive Income
where entitlement is demonstrable and there are no grant related restrictions in place (“unrestricted” funds) or
in line with expenditure incurred for project related grants which have been fully evidenced and reported upon ("restricted" funds).
(e) Translation of foreign currencies
Grant related balances in foreign currencies, including those advanced to project partners are reported at the historical foreign exchange rate ruling at the date of the transaction and are not revalued. At the date of the Statement of Financial Position all other monetary assets and liabilities denominated in foreign currency are converted into Euro at the rate of exchange prevailing at that date.
Foreign exchange differences arising on translation are reported as income or expense.
(f) Equipment and intangible assets
Equipment comprises office equipment and furniture, which are initially recorded at cost and thereafter stated at historical cost less accumulated depreciation and impairment losses.
Intangible assets comprise software and licenses, which are initially recorded at cost and thereafter stated at historical cost less accumulated amortisation and impairment losses.
Donations of tangible and intangible assets in kind for which no consideration, cash or otherwise has been paid are not included in the Financial Statements. The fair value of in-kind donations of intangible assets received in 2013 was €252,032.
Disposals are recorded when the assets are scrapped or sold. Cost of maintenance is expensed when incurred.
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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Depreciation and amortisation is recognised on a straight line basis over the estimated useful lives of each item taking into account its residual value, using annual rates as follows:
Rate
Furniture bought before 31 December 2004 10%
Furniture bought after 01 January 2005 8%
Installation for telephone and network 13%
Computers, software, licences 33%
(g) Cash and cash equivalents
For the purposes of the Statement of Financial Position and Statement of Cash Flow, “Cash and cash equivalents” comprise cash on hand and bank balances. Cash and cash equivalents in foreign currencies are measured at fair value, using the bank exchange rates at 31 December.
2013 1 EUR = .8348 GBP 1 EUR = 1.3798 USD 1 EUR = 1.2289 CHF
2012 1 EUR = .8178 GBP 1 EUR = 1.3216 USD 1 EUR = 1.2093 CHF
(h) Taxation
Income tax has not been accounted for in these financial statements as the organisation was not in receipt of taxable income and has an income tax exempt status.
(i) Accounting for leases
Leases of assets under which a significant portion of the risks and rewards of ownership are effectively retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the Statement of Comprehensive Income on a straight line basis over the period of the lease. TI-S leases office space, printers and water coolers under operating leases.
See note 10 for more information.
(j) Current assets and liabilities
Current assets and liabilities are measured at amortised cost, using the effective interest method. All balances are due within one year.
An allowance for impairment of receivables is established if the collection of a receivable becomes doubtful. The amount of the allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. The impairment loss, if any, is recognised in the Statement of Comprehensive Income.
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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(k) Finance income and costs
Finance income comprises interest income on deposits and exchange rate gains. Finance costs comprise interest expense and exchange rate losses. Foreign currency gains and losses are reported on a gross basis in the Statement of Comprehensive Income.
(l) Reserves
TI-S reserves funds are established in accordance with IFRS, are unrestricted and include designated funds; the composition is as follows:
Free reserves: unrestricted funds available for any purpose.
Designated reserves: funds designated for a special purpose as follows:
- Special Fund: earmarked to support the endowment fund programme.
- Network Reserve: established to support chapters in emergency situations and with
governance challenges.
See page 10 for the Statement of Changes in Reserves.
(m) Personnel expenses
Personnel costs consist of salaries, wage taxes and social security contributions for all staff and pension contributions for Directors.
TI-S concluded a defined contribution plan with Allianz insurance, effective May 2007 for Directors who receive benefits, a maximum at their legal retirement age, a minimum only five years before. According to this contract the following contributions per position were made, each for one calendar year:
Euro
Managing Director 10,000
Group Directors 7,500
Directors 5,000
At period end, there were 1 Managing Director, 5 Group Directors and 13 Directors. Total employer pension contributions for 2013 were €108,125 (2012: €89,584).
The total amount of salaries paid to the Managing Director and Group Directors in 2013 (6 individuals) was €877,397 (2012: 5 individuals €666,408).
In 2013 TI-S employed an average of 189 employees (2012: 159) of which 18 (2012: 13) were on part time. In addition, the organisation benefited immensely from a number of interns who contributed to the delivery of its activities throughout the year.
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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4. Financial Instruments
Non-derivative financial assets comprise receivables with fixed or determinable payments that are not quoted in an active market and are neither classified as held for trading nor as available for sale. Initial recognition is done at fair value which generally equals to the nominal value of the asset. Subsequently, financial assets are measured at amortised cost using the effective interest method less any impairment losses. The carrying values of all financial assets are equal to the fair value of the assets.
Non-derivative financial liabilities are recognised at fair value that either equals the amount received or the net present value of future obligations. Subsequently, they are measured at amortised cost using the effective interest method. Due to the short-term maturities (less than one year) of these liabilities, it is assumed that the fair value is equal to the carrying amount.
TI-S does not hold any derivative financial instruments.
TI-S has exposure to the following risks from its use of financial instruments:
Credit risk Liquidity risk Currency risk
(a) Credit risk
Credit risk is the risk of financial loss if the counterparty to a financial instrument fails to meet its contractual obligations.
The carrying amount of financial assets represents the maximum credit exposure. Impairment losses, if any, are recognised in the Statement of Comprehensive Income.
The exposure to credit risk is influenced by the individual characteristics of the counterparties. TI-S endeavours that assets are transacted with counterparties assessed as having low default risk. TI-S holds bank accounts with Commerzbank AG, which has been assigned a long-term rating of A- by Standard and Poor’s.
TI-S mitigates the credit risk by concluding agreements with accredited national chapters or coalition partners and other parties, ensuring that any advances are reported on in a timely manner and that further advances are made only after receipt of reporting for previous advances. For a breakdown of outstanding advances to national chapters by geographic region please see note 15.
In the category “Debtors” (note 12) a total of €27,948 (2012: €34,023) have been written off in 2013 as they have been deemed irrecoverable. €17,608 of this (2012: €27,626) relates the write-off of balances due from national chapters, while the remainder relates to unrecoverable amounts from invoices to third parties. The risk for an increase in future years is mitigated by regular monitoring. No other impairments have been recognised in 2013 or 2012.
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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At 31 December 2013, the aging of unimpaired receivables was as follows.
Management believes that the unimpaired amounts that are past due by more than 30 days are still collectable in full based on an assessment of each individual case and counterparty.
(b) Liquidity risk
Liquidity risk is the risk that the organisation will encounter difficultly in meeting the obligations associated with its financial liabilities that are settled by the delivery of cash or another financial asset. The organisations approach to managing liquidity is to ensure that, as far as possible, it will have sufficient liquidity to meets its liabilities when they fall due, under both normal and stressed conditions without incurring unacceptable losses or risking damage to the organisation’s reputation.
TI-S has a robust financial monitoring and reporting system; liquidity and cash flows are monitored regularly to assess liquidity requirements and to ensure that the donor receipts and forecast expenditure is consistent with project specifications. TI-S also reports to the Board of Directors and its Finance Committee on a regular basis.
(c) Currency risk
TI-S is exposed to currency risks from grants and receivables in currencies other than the Euro, primarily British Pounds (GBP) and US Dollars (USD).
TI-S ensures that its exposure is kept to an acceptable level by buying or selling foreign currencies at spot rates when necessary to address short-term imbalances. See note 3(g) for exchange rates at 31 December 2013.
2013 2012Euro Euro
Neither past due nor impaired 58,417 129,229Past due 1-30 days 5,502 1,130Past due 31-90 days 7,412 11,913Past due 91-180 days 58,032 49,231Past due greater than 180 days 75,873 4,046Total 205,236 195,549
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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A summary of currency exposure at period end presented below.
Within current assets the foreign currency balances relate in the majority to “Donor commitments” and “Advances to national chapters and coalition partners”. As the receipt of both the funding from donors and the reporting from chapters is expected to be received in the same currency as that in which the assets were recorded, no exposure exists. The remaining balances are deemed immaterial.
Within current liabilities the foreign currency balances relate in the majority to “Liabilities to donors” and “Donor funding received in advance”. In accordance with the policy on accounting for grants (note 3d) all donor funding and advances to national chapters are recorded in local currency.
5. Related Parties
TI-S comprises the movement’s Secretariat which supports over 100 national chapters, chapters in formation and contact groups and leads the implementation of the organisation’s international agenda. National chapters, chapters in formation and contact groups are legally and financially independent organisations registered in their countries.
TI-S’ Board of Directors is elected by the Members of the Association (consisting of accredited national chapters and individual members) at the Annual Membership Meeting (AMM). See details of board members on page 2. Members of the Board of Directors, as part of the key management personnel of the organisation, are considered to be a related party. The Directors receive no remuneration. In 2013, reimbursements totalling €58,461 (2012: €62,754), in the majority relating to travel, were paid to Board members.
On 25 August 2010, the Transparency International Liaison Office to the European Union a.i.s.b.l. (henceforth referred to as TI-EU) was established as an association in Brussels with ten members. Each of these ten members are Directors of TI-S who elect the Executive Board composed of three of these members. In accordance with IAS 24.9, TI-EU is classified as a related party. An Operational Agreement between TI-S and TI-EU is in place. During 2013, TI-S supported the activities of TI-EU with an operating grant of €200,000 and an additional one-off grant of €150,000. A loan of €150,000 was also made available to TI-EU during 2013, which was repaid in full. As at 31 December 2013, €35,750 remains outstanding as an advance to TI-EU, disclosed within “Advances to national chapters and coalition partners” (note 15). This is expected to be accounted for in 2014.
EUR GBP USD OTHER TOTAL EUR GBP USD OTHER TOTAL
Donor commitments 2,353,538 444,711 73,354 0 2,871,603 1,027,157 444,711 86,051 0 1,557,919Debtors 176,014 8,404 61,984 0 246,402 164,863 21,926 58,101 6,723 251,613Loans 17,079 0 0 0 17,079 17,079 0 0 0 17,079Deposits on leases 16,307 0 0 0 16,307 0 0 0 0 0Prepaid expenses 174,513 24,405 0 1,002 199,920 82,032 0 0 0 82,032Advances to national chapters or coalition parters 7,183,742 684,380 179,594 0 8,047,716 4,801,981 1,388,100 483,338 0 6,673,418Advances to other parties as project outlays 73,402 0 0 226,960 300,362 20,292 0 0 92,737 113,030Cash and cash equivalents 11,356,488 183,170 233,714 38,828 11,812,200 11,273,906 2,157,525 624,569 56,290 14,112,290Total Current Assets 21,351,083 1,345,070 548,646 266,790 23,511,589 17,387,310 4,012,262 1,252,059 155,750 22,807,381
Creditors: amounts falling due within one year -521,266 -39,064 -33,601 -24,040 -617,971 -745,461 -40,892 -42,085 -14,811 -843,249Other liabilities and accruals -845,608 0 0 -133,253 -978,861 -847,412 0 0 -110,526 -957,938Liabilities to national chapters or coalition partners -314,549 0 -17,364 -330 -332,243 -158,565 -866 -10,370 -8,547 -178,347Liabilities to donors -7,257,144 -684,380 -179,594 -226,960 -8,348,078 -4,822,273 -1,388,100 -483,338 -92,738 -6,786,449
Donor's funding received in advance -9,005,355 -916,887 -186,232 0 -10,108,474 -9,610,585 -1,415,348 -27,643 0 -11,053,576Total Current Liabilities -17,943,923 -1,640,330 -416,792 -384,582 -20,385,627 -16,184,296 -2,845,206 -563,436 -226,622 -19,819,559
Euro Equivalent- 2013 Euro Equivalent -2012
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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TI-S owns 10 percent of the International Civil Society Centre (ICSC), the global action platform for international civil society organisations to learn from each other, exchange information and initiate collective action. TI-S purchased shares in the nominal amount of €2,500, of which €1,250 was paid up in 2009. The remaining €1,250 due to be paid is included within non-current liabilities. As buyer of these shares, TI-S agreed to pay to ICSC a programme subsidy in the amount of €26,250; €4,250 was paid in 2009 and the remaining instalments of €5,500 were paid in each of 2010, 2011, 2012 and 2013. During 2012, one director of TI-S was appointed Chair of the Advisory Board of the ICSC. As TI-S is a minority shareholder of this Berlin registered charity and given that the director of TI-S does not exert significant influence over the Centre, in accordance with IAS 24.9 it is not considered a related party.
6. Commitments, Contingent Liabilities and Contingent Assets
(a) Commitments
TI-S rents office space in Berlin for its operations. A breakdown of rental and operation costs along with rental commitments in the next five years is presented in the table below. A new contract for additional office space in Alt Moabit 96 was concluded in 2013 for which there is a rental free period of 20 months. Leasehold improvements totalling €49,920 will be expensed over this period with monthly costs of € 4,160, included within the monthly rental costs shown below.
(b) Contingent Assets
Endowment Fund
Transparency International’s (TI) endowment fund has been set up with the intention of supporting the work of the movement permanently. As such the grants that have been made to the endowment by the United States Agency for International Development (USAID) and the Ford Foundation are in principle not limited by a specified grant period or otherwise, so long as expenditure under the grants is made in full observance of the purpose for which the Grant was made and if all reporting obligations are met. In accordance with IAS 37, as USAID and the Ford Foundation impose some restrictions on the use of the funds, and considering that under some circumstances the funds can be recalled by the Donors, they are disclosed as a contingent asset. See Annex 1 for more information.
Rent Printers Water coolers
Total Operating Costs 2012 343,811 3,736 4,997
Annual rental costs 2013 312,687 1,039 416 Annual operating costs 2013 98,179 - - Total Operating Costs 2013 410,866 1,039 416
Monthly rental costs 2014 (average) 26,465 1,039 416 Monthly operating costs 2014 9,558 - - Total Monthly Operating Costs 2014 36,023 1,039 416
Rental commitment up to one year 305,047 12,466 4,997 Rental commitment 2-5 years 805,095 18,700 12,493
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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7. Reserves
TI-S is subject to externally imposed reserves requirements which stipulate that the surplus and the reserves might only be used for purposes complying with the non-profit-making purpose of the association (Gemeinnützigkeit), according to paragraph 3 of its Charter.
8. Subsequent Events
No material events occurred between 31 December 2013 and the date of approval of these financial statements that require disclosure. On 1 January 2014 one department of TI-S, the Water Integrity Network (WIN), spun off and was incorporated as a separate legal entity, the WIN Secretariat. This is disclosed for information purposes and is considered a non-adjusting subsequent event. See Annex 3 for more information on the WIN department for the year ended 31 December 2013.
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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9. Non-Current Assets
Software Licences Equipment FurnitureAcquisition CostBalance at 01 January 2013 136,690 34,521 692,603 52,723 916,537Additions 0 534 104,312 5,283 110,129Disposals 0 -1,706 -39,362 -696 -41,764
Balance at 31 December 2013 136,690 33,349 757,553 57,310 984,902
DepreciationBalance at 01 January 2013 136,690 23,739 445,338 40,452 646,219Depreciation for the Year 0 6,218 115,642 4,701 126,561Disposals 0 -1,043 -19,585 -29 -20,657
Balance at 31 December 2013 136,690 28,914 541,395 45,124 752,123
Book Value
Balance at 01 January 2013 0 10,782 247,265 12,271 270,318Balance at 31 December 2013 0 4,435 216,158 12,186 232,779
Euro2013
Intangible Assets Tangible Assets Total
Software Licences Equipment FurnitureAcquisition CostBalance at 01 January 2012 134,187 46,621 508,502 49,732 739,042Additions 4,998 10,882 212,391 2,991 231,262Disposal -2,495 -22,982 -28,290 0 -53,767
Balance at 31 December 2012 136,690 34,521 692,603 52,723 916,537
DepreciationBalance at 01 January 2012 121,848 22,039 362,945 33,903 540,735Depreciation for the Year 17,337 17,183 110,683 6,549 151,752Disposal -2,495 -15,483 -28,290 0 -46,268
Balance at 31 December 2012 136,690 23,739 445,338 40,452 646,219
Book Value
Balance at 01 January 2012 12,339 24,582 145,557 15,829 198,307Balance at 31 December 2012 0 10,782 247,265 12,271 270,318
Euro2012
Intangible Assets Tangible Assets Total
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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10. Deposits on Leases
In 2013 the office space of TI-S has grown resulting in extensions and amendments to existing lease agreements requiring additional security deposits of €26,171. According to the rental contracts and their latest amendments in 2013, TI-S has five security bank deposits for office space in Berlin with a total amount on deposit at 31 December 2013 of €116,299 including interest of €2,392.
Of these five lease agreements, one was terminated in September 2013 and one will be terminated in 2014. As a result of this, security deposits of €16,307 are expected to be repaid in 2014 and are therefore classified within current assets. Due to the long term nature of the remaining property leases, the other three security deposits are reported as such under non-current assets in the Statement of Financial Position.
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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11. Donor Commitments
31.12.2013 31.12.2012
Euro Euro
Governmental Agencies
Ministry for Foreign Affairs of Finland 857,628 80,630Foreign and Commonwealth Office (FCO), UK 522,660 0European Commission, NIS 359,031 56,780Government of Tunisia 296,122 0U.S. Agency for International Development (USAID) 209,900 231,610Financial Mechanism Office (FMO) 160,331 44,322Department for International Development, United Kingdom (DfID) 159,200 533,877National Endowment for Democracy (NED) 117,575 0Swiss Agency for Development and Cooperation SDC 3,340 0Kingdom of Belgium Foreign Affairs, Foreign Trade and Development Cooperation 0 136,765Swedish International Development Cooperation Agency (Sida) 0 18,690The Performance Management & Delivery Unit (PEMANDU), Malaysia 0 10,500
2,685,787 1,113,174
Foundations
OSI Development Foundation 22,987 022,987 0
Other Development Organisations
University of Konstanz 44,224 44,224Christian Michelsen institute (CMI), Norway 31,778 0Malawi Economic Justice Network (MEJN) 2,387 0Transparency International Papua New Guinea 13,440 13,440Amarribo 0 21,457United Nations Office on Drugs and Crime 0 1,624
91,829 80,745
Corporate Donors
Shell International BV/Ltd. 50,000 57,000BP International 7,000 0HSBC Holdings plc 7,000 0PriceWaterhouseCoopers 7,000 0Rio Tinto London Ltd. 0 7,000Ernst & Young LPP 0 300,000
71,000 364,000
Total Donor Commitments 2,871,603 1,557,919
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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12. Debtors
13. Loans
14. Prepayments
31.12.2013 31.12.2012Euro Euro
Receivables from Personnel
Personnel receivables 32,597 43,043 Cash advances for travel 8,569 13,021
41,166 56,064
Reimbursement requests
towards National Chapters 118,176 90,344towards Third Parties 82,075 105,125towards Board members 63 80towards Donors 4,922 0
205,236 195,549
Total Other Receivables 246,402 251,613
31.12.2013 31.12.2012
Euro Euro
Drustvo Integriteta - IDEJD (TI-Slovenia) 17,079 17,079
Total 17,079 17,079
31.12.2013 31.12.2012
Euro Euro
Rent 70,720 0Pension 52,710 38,960Honorarium 26,851 9,925Travel 18,811 8,230
Membership fee 17,513 15,770Licenses 3,433 3,433Insurance 2,733 4,012
Other 7,149 1,702
Total 199,920 82,032
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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15. Advances to National Chapters and Coalition Partners
31.12.2013 31.12.2012
Euro Euro
Europe and Central Asia
Transparency International Russia 409,300 0Transparency International UK 303,630 3,639Transparency International Ireland 128,101 9,651Transparency International Lithuania 109,991 7,525Transparency International Hungary 91,565 23,122Transparency International Czech Republic 84,605 23,177Sabiedriba Par Atklatibu Delna 69,131 25,055Association pour la Promotion de la Transparence (APPT) 65,109 4,127Transparency International Greece 63,990 50,762Transparency International Moldova 63,112 0Transparency International Italia 61,441 46,604Creative Union TORO, Kirovohrad 58,677 0Transparency International Espana 44,653 22,999Cyprus University of Technology 44,472 0Transparency International Bulgaria-Transparency without Borders 42,707 29,053Drustvo Integriteta - IDEJD 42,355 45,675Transparence International (France) 42,314 13,425Transparency International Serbia 40,745 151,000Zero Corruption Coalition Macedonia 37,620 0Transparency International Deutschland e.V. 37,577 27,643MTÜ Korruptsioonivaba Eesti 34,000 8,640Transparenz Österreich-Forum zur Korruptionsbekämpfung 33,467 0Center for Economic Development-Transparency International Slovakia 27,321 40,397Seffaflik Dernegi-Transparency Association 25,521 0Transparency International Georgia 23,384 57,884Transparency International Anti-Corruption Center Public Organisation 20,668 0Transparency International Bosnia and Herzegovina 17,820 33,905Citizen Advocacy Office 17,820 141,000MANS (The Network for the Affirmation of the NGO Sector, Montegro 16,225 2,136Transparency International Mongolia 0 1,000Transparency International Netherlands 0 15,513Transparencia e Integridade, Associacao Civica (TIAC) 0 25,286Kosova Democratic Institute 0 140,823Transparency Suomi 0 23,711Transparency International Belgium 0 36,512Transparency International Croatia/Hrvatska 0 160,875Fundacja Instytut Spraw Publicznych 0 4,847Center for Regional Development 0 66,915Asociatia Romana pentru Transparenta 0 37,385Zero Corruption Coalition 0 142,976Transparency International Denmark 0 16,802
2,057,321 1,440,064
AmericasProetica-Consejo Nacional para la Etica Publica 344,972 215,055Transparencia Mexicana 336,429 192,449Participacion Ciudadana RD 258,011 192,387Transparencia Venezuela 139,360 150,794Accion Ciudadana 5,136 445La Fondation Heritage pour Haiti 4,570 4,570Corporacion Transparencia por Colombia 2,695 17,370Poder Ciudadano 139 40,143Capitulo Chileno de Transparencia Internacional 0 64,436Grupo Civico Etica y Transparencia 0 17,755Asociacion para una Sociedad mas Justa ASJ 0 9,248
1,091,312 904,652
Subtotal 3,148,633 2,344,716
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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15. Advances to National Chapters and Coalition Partners (continued)
31.12.2013 31.12.2012
Euro Euro
Forward 3,148,633 2,344,716
Sub-Saharan AfricaTransparency International Kenya 236,715 247,360Ghana Integrity Initiative 63,667 15,905Transparency Rwanda 24,093 197,348ABUCO 23,956 66,959Transparency International Sierra Leone 23,436 10,000Transparency Mauritius 22,000 120,850TI-Zimbabwe 17,559 58,199Forum Civil 17,023 50,186Centro de Integridade Publica CIP 16,896 16,896Transparency International Initiative Madagascar 16,829 118,052CENTAL 14,000 30,462Transparency International Zambia 12,000 0CISLAC Civil Society Legislative Advocacy Centre 12,000 0Association Nigerienne de Lutte contre la Corruption 2,770 165,364TI-Guinea 0 1,500Transparency International Cameroon 0 105,196
502,944 1,204,277
Middle-East and North AfricaTransparency Maroc 236,685 116,579Coalition for Integrity and Accountability-AMAN 177,756 250,530Yemen Team for Transparency and Integrity 70,182 93,423Lebanese Transparency Association (LTA) 49,781 100,000One World Foundation 40,161 0Partners Jordan 25,000 0I Watch 19,300 0Egyptian without Borders 6,500 0International Center for Justice 5,222 0Free Man Center for Rights and Freedom 5,000 0South Center for Rights Aswuan 5,000 0
640,587 560,532
Asia - Pacific Transparency International Papua New Guinea 516,750 415,843Transparency Maldives 511,828 362,525Transparency International Indonesia 498,115 245,337Transparency International Vanuatu 408,547 237,262Transparency International Fiji 360,145 256,380Transparency International Sri Lanka 299,968 111,849Cong ty TNHH Huong toi Minh bach 286,982 265,863Transparency International Bangladesh 274,090 192,741Transparency Solomon Islands 136,106 102,429Transparency International Philippines 127,608 58,018Transparency International India 108,735 31,210Transparency International Pakistan 82,299 70,029Transparency International Nepal 70,010 104,347Transparency International Korea (South) 37,974 57,183Transparency International Malaysia 10,606 19,703Transparency International Mongolia 10,070 0Transparency International China 5,969 0Transparency International New Zealand 5,750 0Transparency Chinese Taipei 4,000 0Transparency International Australia 0 3,175Transparency International Cambodia 0 30,000
3,755,552 2,563,894
Total 8,047,716 6,673,418
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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16. Advances to Other Parties as Project Outlays
17. Cash and Cash Equivalents
31.12.2013 31.12.2012
Euro Euro
Helvetas Swiss Intercooperation 226,960 92,738A.I.S.B.L. Brussels 35,750 0Ahead of the Curve 28,376 0University Institute of Lisbon 9,276 0Groupement CCRE 0 16,000International Company for Training and Development, EGYPT 0 4,292
Total 300,362 113,030
foreign currency Euro foreign currency Euro
Petty CashCash in Euro 0 4,055 0 3,362Cash in USD 918 665 343 260Total Petty Cash on hand 4,720 3,622
Bank balancesBank accounts in EUR 0 11,352,433 0 11,273,906Bank accounts in GBP 152,910 183,170 1,764,424 2,157,525Bank accounts in USD 321,561 233,049 798,999 604,569
Bank accounts in CHF 47,716 38,828 87,878 72,668Total bank balances 11,807,480 14,108,668
Total cash and cash equivalents 11,812,200 14,112,290
31.12.2013 31.12.2012
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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18. Creditors: Amounts falling due within one year Creditors with amounts falling due within one year are disclosed in the table below according to category of expense.
19. Other Liabilities and Accruals
31.12.2013 31.12.2012
Euro Euro
Honoraria 283,768 597,725Travel 87,761 94,374Audit fees 61,368 13,291Utilities 40,625 20,629Training and workshops 35,067 44,425Legal fees 27,005 7,094
Printing 22,673 5,947Membership 21,015 0Balances repayable to donors 6,096 5,000Other 32,594 54,765
Total Accounts payable 617,971 843,249
31.12.2013 31.12.2012
Euro Euro
Other LiabilitiesPersonnel costs
Social contributions and wage taxes 156,179 137,883Salaries and other personnel costs 4,838 400Pension 0 417
VAT liability 141,301 258,236Personnel (travel cost reimbursements) 48,273 71,146Board members (travel cost reimbursements) 19,031 2,788Others 35,813 36,368
405,435 507,238
AccrualsVacation entitlements of TI-S employees 247,234 310,000Performance related compensation 200,000 0Audit 75,826 100,067Statutory accident insurance 25,153 20,100Additional leave entitlements of TI-S employees 15,165 19,900Other 10,048 633
573,426 450,700
Total other liabilities and accruals 978,861 957,938
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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20. Liabilities to Donors
31.12.2013 31.12.2012Euro Euro
Governmental AgenciesAustralian Agency for International Development (AusAID) 1,814,745 870,388Federal Ministry for the Environment, Nature Conservation and Nuclear Safety (BMU), Germany 1,536,612 1,047,282European Commission 1,336,673 736,199New Zealand Ministry of Foreign Affairs and Trade 816,450 455,167Norwegian Agency for Development Cooperation (Norad) 432,742 0National Endowment for Democracy (NED) 409,300 0Department for International Development, United Kingdom (DFID) 372,056 1,375,492Swedish International Development Cooperation Agency (Sida) 277,520 428,423Foreign and Commonwealth Office (FCO), UK 277,520 0Swiss Agency for Development and Cooperation SDC 226,960 92,738Ministry for Economic Cooperation and Development (BMZ), Germany 205,001 173,079Federal Foreign Office, Germany 170,941 90Irish Aid 100,000 0Ministry of Foreign Affairs, The Netherlands 0 4,000Royal Danish Ministry of Foreign Affairs (Danida) 0 1,471Norwegian Ministry of Foreign Affairs 0 908,884U.S. Agency for International Development (USAID) 0 210,960Kingdom of Belgium Foreign Affairs, Foreign Trade and Development Cooperation 0 184,512Ministry for Foreign Affairs for Finland 0 21,514
7,976,520 6,510,199FoundationsWilliam and Flora Hewlett Foundation 180,668 0Foundation to Promote Open Society 139,360 0OSI Development Foundation 22,144 214,053Swedish Postcode Foundation 0 12,841
342,172 226,894Other Development OrganisationsGesellschaft für internationale Zusammenarbeit (GIZ), Germany 5,000 986Transparency International Germany 4,570 4,570European Investment Bank (EIB) 0 27,800Stockholm International Water Institute (SIWI) 0 16,000
9,570 49,356Corporate DonorsAssociation of European Professional Football Leagues EPFL 9,908 0DFL Deutsche Fußball Liga GmbH 9,908 0
19,816 0
Total 8,348,078 6,786,449
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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21. Liabilities to National Chapters and Coalition Partners The closing balance of €332,243 (2012: €178,347) consists of monies due to national chapters or coalition partners outstanding at year end.
22. Donors Funding Received in Advance Donor funding received in advance is broken down between restricted and unrestricted funding.
Summary of Donor Funding Received in Advance
Unrestricted Donor Funding Received in Advance
31.12.2013 31.12.2012Euro Euro
Governmental Agencies 9,187,364 10,478,204Other Development Organisations 387,790 359,568Foundations 296,691 197,804Corporate Donors 236,629 18,000
Total 10,108,474 11,053,576
31.12.2013 31.12.2012
Euro Euro
Governmental AgenciesDepartment for International Development, United Kingdom (DFID), PPA 915,386 1,092,293Canadian International Development Agency (CIDA) 0 437,677
Total 915,386 1,529,970
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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22. Donors Funding Received in Advance (continued) Restricted Donor Funding Received in Advance
31.12.2013 31.12.2012Euro Euro
Governmental Agencies
Australian Agency for International Development (AusAID) 2,104,902 2,893,243Swedish International Development Cooperation Agency (Sida) 2,978,388 2,830,447European Commission 1,094,525 1,579,767Ministry of Foreign Affairs, The Netherlands 671,720 0French Ministry of Foreign and European Affairs 300,000 22,668New Zealand Ministry of Foreign Affairs and Trade 195,799 191,526Swiss Agency for Development and Cooperation SDC 194,719 168,622Federal Ministry for the Environment, Nature Conservation and Nuclear Safety (BMU), Germany 171,972 121,674Government of Saint Maarten 168,756 0Norwegian Agency for Development Cooperation (Norad) 105,332 270,673Ministry of Foreign Affairs of Estonia 104,836 150,000Irish Aid 100,000 101,206Ministry for Economic Cooperation and Development (BMZ), Germany 57,422 67,220U.S. Agency for International Development (USAID) 21,332 0Department for International Development, United Kingdom (DFID), CHASE 1,501 217,165Department for International Development, United Kingdom (DFID), GTF 0 86,597Federal Foreign Office, Germany 774 3,280Norwegian Ministry of Foreign Affairs 0 137,956Government of Curacao 0 80,474Foreign and Commonwealth Office (FCO), UK 0 19,293Agencia Española de Cooperación Internacional para el Desarrollo (AECID) 0 6,423
8,271,978 8,948,234
FoundationsOSI Development Foundation 117,107 167,435William and Flora Hewlett Foundation 164,900 27,643Foundation to Promote Open Society 7,815 0The Christensen Fund 6,869 0Swedish Postcode Foundation 0 2,726
296,691 197,804Other Development OrganisationsGesellschaft für internationale Zusammenarbeit (GIZ), Germany 144,560 121,601United Nations Development Programme (UNDP) 93,502 5,913The United Nations Democracy Fund (UNDEF) 38,784 15,888Task Force for Financial Integrity 38,342 0Christian Michelsen institute (CMI), Norway 22,866 0Association of European Professional Football Leagues EPFL 18,939 0Stockholm International Water Institute (SIWI) 16,775 134,915TI Liaison Office to the European Union 13,239 0European Bank for Reconstruction and Development (EBRD) 783 0Center for International Policy 0 50,711Malawi Economic Justice Network (MEJN) 0 29,418International IDEA 0 1,122
387,790 359,568Corporate DonorsErnst & Young LLP 192,909 0DFL Deutsche Fußball Liga GmbH 24,286 0Sanlam Limited 7,000 0SGS AG 7,000 0Rio Tinto London Ltd. 3,598 0International Federation of Inspection Agencies 1,836 0PriceWaterhouseCoopers 0 7,000National Integrity Action Limited 0 10,000Coalition for Integrity and Accountability-AMAN 0 1,000
236,629 18,000
Total 9,193,088 9,523,606
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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23. Donor Income
Donor income is recognised in the Statement of Comprehensive Income
where entitlement is demonstrable and there are no grant related restrictions in place (“unrestricted” funds) or
in line with expenditure incurred for project related grants ("restricted funds").
The funds actually received are presented in Annex 2.
For a detailed explanation on accounting for grants see Note 3(d) on page 15.
Summary of Donor Income
2013 2012Euro Euro
Governmental Agencies 24,781,055 18,815,374Foundations 452,946 1,443,623Other Development Organisations 965,967 1,493,802Corporate Donors 277,463 565,500Individual Donors 331,178 24,635
Total 26,808,609 22,342,934
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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23. Donor Income (continued)
Unrestricted Donor Income
2013 2012
Euro Euro
Governmental AgenciesDepartment for International Development, United Kingdom (DFID) 3,537,242 3,503,467Ministry of Foreign Affairs, The Netherlands 1,200,000 1,200,000Swedish International Development Cooperation Agency (Sida) 1,123,050 579,235Ministry for Foreign Affairs for Finland 800,000 800,000Canadian International Development Agency (CIDA) 437,677 235,645Swiss Agency for Development and Cooperation SDC 403,096 413,907Royal Danish Ministry of Foreign Affairs (Danida) 333,036 334,082Irish Aid 200,000 100,000
8,034,101 7,166,336FoundationsPestalozzi Foundation 20,000 20,000
20,000 20,000Other Development OrganisationsWissenschaftszentrum Berlin für Sozialforschung gGmbH 0 100,000
0 100,000Corporate DonorsKohlberg Kravis Roberts & Co. 50,000 80,000Shell International BV/Ltd. 25,000 35,000Velik AB 3,500 0Wermuth Asset Management GmbH 0 35,000University de Navarra 0 3,000
78,500 153,000Individual DonorsDorothy Parker Maloff 307,290 0Rolf Hellenbrand 3,000 3,000Detleve Elsner 1,000 1,500Johann Peter Jessen 3,000 3,000Johannes Wery 1,000 0Linda Wery-Hennig 1,000 0
Patrick Kinsch 0 2,500Other (less than Euro 1,000 each) 14,888 13,635
331,178 24,635
Total 8,463,779 7,463,971
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
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23. Donor Income (continued)
Restricted Donor Income
2013 2012
Euro Euro
Governmental Agencies
Australian Agency for International Development (AusAID) 3,412,534 1,674,774
Department for International Development, United Kingdom (DFID): Project: CHASE 835,379 862,774 Project: Global Corruption Barometer 113,659 294,220 Project: Global Transparency Fund 1,448,927 842,411 Project: Vietnam 174,856 197,037 Project: Malawi 0 47,762 Project: NIS Turks & Caicos 0 22,406European Commission 2,086,016 1,470,501Federal Foreign Office, Germany 1,198,944 1,189,806Swedish International Development Cooperation Agency (Sida) 1,067,003 610,728Norwegian Agency for Development Cooperation (Norad), Inst. Support 1,004,690 601,091U.S. Agency for International Development (USAID) 1,000,820 675,794Norwegian Ministry of Foreign Affairs 823,850 445,852Ministry for Economic Cooperation and Development (BMZ), Germany 702,595 801,071Government of Tunisia 546,122 0Ministry of Foreign Affairs, The Netherlands 532,280 0Swiss Agency for Development and Cooperation (SDC) 399,696 401,830Foreign & Commonwealth Office, UK (FCO) 264,432 254,997New Zealand Ministry of Foreign Affairs and Trade 264,011 96,303Kingdom of Belgium Foreign Affairs, Foreign Trade and Development Cooperation 184,512 197,204Federal Ministry for the Environment, Nature Conservation and Nuclear Safety (BMU), Germany 167,759 328,277Government of Curacao 131,142 71,331French Ministry of Foreign and European Affairs 122,668 120,770Financial Mechanism Office (FMO, UK) 116,009 76,036Ministry for Foreign Affairs of Finland 84,959 95,597Ministry of Foreign Affairs of Estonia 45,164 0National Endowment for Democracy (NED) 18,581 0Agencia Española de Cooperación Internacional para el Desarrollo (AECID) 244 96,200Government of Sint Maarten 102 0Comunidad de Madrid 0 0Royal Danish Ministry of Foreign Affairs (Danida) 0 98,491The Office of The National Anti-Corruption Commission, Thailand 0 0The Performance Management & Delivery Unit (PEMANDU), Malaysia 0 10,500
16,746,954 11,583,763
FoundationsOSI Development Foundation 300,535 419,670William and Flora Hewlett Foundation 71,300 73,841The Christensen Fund 39,374 0Swedish Postcode Foundation 12,155 248,295Charities Aid Foundation 6,030 0Foundation to Promote Open Society 3,484 0Bill & Melinda Gates Foundation 68 669,893TIDES Foundation, USA 0 11,924
432,946 1,423,623
Subtotal 17,179,900 13,007,386
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
38
23. Donor Income (continued)
Restricted Donor Income (continued)
2013 2012Euro Euro
Forward 17,179,900 13,007,386
Other development OrganisationsStockholm International Water Institute (SIWI) 306,711 -9,006Gesellschaft für internationale Zusammenarbeit (GIZ), Germany 222,299 300,000Christian Michelsen Institute (CMI), Norway 102,875 122,154Malawi Economic Justice Network (MEJN) 63,445 6,987United Nations Development Programme (UNDP) 61,273 116,027The United Nations Democracy Fund (UNDEF) 52,089 40,881Task Force for Financial Integrity 49,715 0European Investment Bank (EIB) 27,800 15,000TI Liaison Office to the European Union 16,679 0Association of European Professional Football Leagues EPFL 21,153 0United Nations Office on Drugs and Crime (UNODC) 12,291 75,485
Transparency International Cambodia 9,696 0European Bank for Reconstruction and Development (EBRD) 6,217 7,000Drusto Integriteta (TI-Slovenia) 5,177 0Transparency Venezuela 4,450 0Instituto Prensa Y Sociedad Peru (IPYS) 3,675 3,794TI-Bosnia Herzegovina 3,150 0International IDEA 1,122 0Amarribo -3,850 497,718American Jewish World Service 0 134,687Center for International Policy 0 9,533Transparency International Papua New Guinea 0 13,440University of Konstanz 0 60,102
965,967 1,393,802
Corporate DonorsErnst & Young LLP 107,091 325,000Shell International BV/Ltd. 25,000 22,000DFL Deutsche Fußball Liga GmbH 15,806 0PriceWaterhouseCoopers 14,000 0National Integrity Action Limited 10,000 0Norsk Hydro 7,000 7,000BP International 7,000 7,000HSBC Holdings plc 7,000 7,000Rio Tinto London Ltd. 3,402 7,000International Federation of Inspection Agencies 1,664 3,500Coalition for Integrity and Accountability-AMAN 1,000 0European Aeronautic Defence and Space Company (EADS) 0 0Kohlberg Kravis Roberts & Co. 0 20,000Sanlam Limited 0 7,000SGS AG 0 7,000
198,963 412,500
Total 18,344,830 14,813,688
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
39
24. Other Income
25. Personnel Expenses
2013 2012
Euro Euro
Travel expenses reimbursed by third parties 118,110 81,687Maternity leave expenses reimbursed by insurance providers 22,033 21,171Speakers' fees and honoraria income 1,250 2,748Publications 132 0Other 42,418 252,823
Total 183,943 358,429
2013 2012
Euro Euro
Salaries 9,151,965 7,497,874Employer's pension contributions 108,125 89,584Employer's social insurance 1,486,752 1,236,375
Total 10,746,841 8,823,833
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
40
26. National Chapter and Partner Support
In prior years “National chapter and partner support” was disclosed as part of “Other expenses”. This is now presented separately on the face of the Statement of Comprehensive Income. This support includes expenditure reported for advances made in current and prior years, in addition to direct support paid to national chapters and partners and payments made to the chapters for workshops and other events.
In addition to this, “Other expenses” still holds certain other categories of expenditures, such as travel reimbursements, which were also paid directly to the Chapter. These payments totalled €320,072 in 2013 (2012: €404,447) and are included separately in the table below.
See Annex 4 for a detailed breakdown by Chapter.
2013 2012Euro Euro
Reported expenditure related to advances in previous years 4,213,886 3,607,586Reported expenditure related to advances in current years 1,251,404 2,084,748Expenditure incurred in current year 1,789,266 510,884Expenditure related to workshops and other events 1,067,721 276,786
Subtotal 8,322,277 6,480,004
Other Expenditure 320,072 404,447
Total 8,642,349 6,884,451
Transparency International e.V. Financial Statements for the year ended 31 December 2013 Notes to the Financial Statements (continued)
41
27. Other Expenses
28. Financial Results
2013 2012
Euro Euro
Honoraria 2,591,920 1,810,025Travel expenses 2,404,612 2,351,833Miscellaneous expenses 251,024 539,071Publications and communications 559,844 518,848Maintenance, rent and leasing costs 525,837 474,414Other Personnel and recruitment costs 251,565 227,950Audits, Legal & advisory costs 242,386 210,436Meetings and workshops 313,535 162,124Surveys 180,811 714,750Office supplies 108,057 127,521Translations 169,436 81,449
Total other expenses 7,599,027 7,218,421
2013 2012
Euro Euro
Finance incomeInterest income 14,467 9,844Foreign exchange translation gains 27,154 58,530
41,621 68,374
Finance costsInterest paid -1,085 -1,373Foreign exchange translation losses -127,707 -64,545
-128,792 -65,918
Total Financial results -87,171 2,456
Transparency International e.V. Financial Statements for the year ended 31 December 2013
42
Endowment Fund Annex 1
Donation from U.S. Agency for International Development(Cooperative Agreement DFD-A-00-03-00109-00)
2013 2012USD EUR equivalent USD EUR equivalent
Balance of Fund 01 January 2,459,614 1,861,089 2,443,894 1,889,803Interest received / realised gain 24,846 18,007 30,682 23,215Service charges / Withdrawal taxes -20 -14 -9,124 -6,904Interest paid / realised loss -502 -364 -5,838 -4,417Unrealised exchange rate loss 0 -78,501 0 -40,610Balance of Fund 31 December 2,483,937 1,800,215 2,459,614 1,861,088
Represented byInvestments, at cost 2,482,061 1,798,856 1,823,183 1,379,527Cash at bank 1,876 1,360 636,431 481,561
2,483,937 1,800,215 2,459,614 1,861,088
Market value of investments at 31 December 2,469,501 1,789,753 1,846,525 1,397,189
Redemption value 2,490,000 1,804,609 1,829,000 1,383,929
Donation from Ford Foundation(Grant number 1070-0705)
USD equivalent EUR USD equivalent EUR
Balance of Fund 01 January 2,199,450 1,664,233 2,125,100 1,643,288Interest received 13,410 9,719 27,681 20,945Exchange rate difference 96,858 0 46,670 0Balance of Fund 31 December 2,309,718 1,673,952 2,199,450 1,664,233
Represented byReceivable Interest Income (for period 14- 31 December) 797 577 627 474Cash at bank 2,308,922 1,673,374 2,198,824 1,663,759
2,309,718 1,673,952 2,199,451 1,664,233
Money is recorded in a separate bank account into which the interest received is credited.
Summary
Endowment Funds in total USD equivalent EUR USD equivalent EUR Balance of Fund 31 December USAID 2,483,937 1,800,215 2,459,614 1,861,088 Ford Foundation 1,673,952 1,664,233Total 3,474,167 3,525,321
2013 2012
Transparency International’s (TI) endowment fund has been set up with the intention of supporting the work of the organisation permanently. Assuch the Grants that have been made to the endowment by the United States Agency for International Development (USAID) and the FordFoundation are in principle not limited by a specified Grant period or otherwise, so long as expenditure under the Grants is made in full observanceof the purpose for which the Grant was made and if all reporting obligations are met by TI.In the case of the Grant made to TI by USAID, a specific condition was included to provide for the possibility of a change of the terms of the Grantagreement should TI not have met the original December 2008 fundraising goal that was specified at the time the Grant was awarded in 2003. Thisprovision was discussed at the end of 2009 and an activity report covering the period 2003 – 2009 was sent to USAID. This report is currently under review by USAID Legal Department.The endowment fund has been recorded as a contingent asset on page 22 of the Financial Statements.
Money is recorded in a separate bank account into which the interest received is also credited. Under the agreement with the Donor the aboveendowment must be held in USD. The investments comprise three US Treasury notes totalling USD 630.000, which are due to mature in 2014 andthree other notes at with a value of USD 580,000, USD 636,000 and USD 645,000 which are due to mature 2016, 2017 and 2018 respectively. The interest income is recorded on redemption.
2013 2012
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
43
Don
or F
undi
ng S
ched
ule
A
nnex
2
Unr
estr
icte
d Fu
nds
Rec
eive
d
Cash
Sub
tota
lIn
com
e
Dono
r Fu
ndin
g Re
ceiv
ed in
Ad
vanc
eLi
abili
ties
to
Dono
rsDo
nor
Com
mitm
ents
Cash
Re
ceiv
ed/
Repa
idAv
aila
ble
for
use
in 2
013
Rec
ogni
sed
as
Inco
me
Don
or F
undi
ng
Rece
ived
in
Adva
nce
Liab
ilitie
s to
Do
nors
Don
or
Com
mitm
ents
Gov
ernm
enta
l Age
ncie
sD
fID-D
epar
tmen
t for
Inte
rnat
iona
l Dev
elop
men
t (U
K)
1,09
2,29
325
5,70
43,
136,
937
4,48
4,93
4-3
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915,
386
45,2
79M
inis
try o
f For
eign
Affa
irs, T
he N
ethe
rland
s1,
200,
000
1,20
0,00
0-1
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Can
adia
n In
tern
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nal D
evel
opm
ent A
genc
y (C
IDA
)43
7,67
743
7,67
7-4
37,6
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wed
ish
Inte
rnat
iona
l Dev
elop
men
t Coo
pera
tion
Age
ncy
(Sid
a)1,
123,
050
1,12
3,05
0-1
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Sw
iss
Age
ncy
for D
evel
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ent a
nd C
oope
ratio
n S
DC
403,
096
403,
096
-403
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Irish
Aid
200,
000
200,
000
-200
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Min
istry
for F
orei
gn A
ffairs
for F
inla
nd-8
00,0
00-8
00,0
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oyal
Dan
ish
Min
istry
of F
orei
gn A
ffairs
(Dan
ida)
333,
036
333,
036
-333
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1,52
9,97
025
5,70
46,
396,
119
8,18
1,79
3-8
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915,
386
45,2
79-8
00,0
00
Foun
datio
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lozz
i Fou
ndat
ion
20,0
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-20,
000
20,0
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-20,
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Corp
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e Do
nors
K
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Kra
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ts &
Co.
50,0
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She
ll In
tern
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nal B
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td.
-35,
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35,0
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5,00
0-2
5,00
0V
elik
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3,50
03,
500
-3,5
00-3
5,00
088
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53,5
00-7
8,50
0-2
5,00
0
Indi
vidu
al D
onor
sD
etle
ve E
lsne
r1,
000
1,00
0-1
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Dor
othy
Par
ker M
alof
f Est
ate
307,
290
307,
290
-307
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Joha
nn P
eter
Jen
ssen
3,00
03,
000
-3,0
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hann
es W
ery
1,00
01,
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y-H
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ng1,
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Rol
f Hel
lenb
rand
3,00
03,
000
-3,0
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ther
(les
s th
an E
uro
1,00
0 ea
ch)
14,8
8814
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-14,
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331,
178
331,
178
-331
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Tota
l Unr
estri
cted
Fun
ding
1,52
9,97
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5,70
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5,00
06,
835,
797
8,58
6,47
1-8
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915,
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45,2
79-8
25,0
00
Ope
ning
Bal
ance
Clo
sing
Bal
ance
Euro
Tra
nspare
ncy I
nte
rnational e.V
.
Fin
ancia
l S
tate
ments
for
the y
ear
ended 3
1 D
ecem
ber
2013
44
Do
no
r F
un
din
g S
ch
ed
ule
An
nex 2
Restr
icte
d F
un
ds R
eceiv
ed
Ca
shS
ub
tota
lIn
co
me
Ad
just
me
nts
Do
no
r F
un
din
g
Re
ce
ive
d i
n
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va
nce
Lia
bil
itie
s to
Do
no
rs
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no
r
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mm
itm
en
ts
Ca
sh
Re
ce
ive
d/
(re
pa
id)
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ila
ble
fo
r u
se
in 2
013
Re
co
gn
ise
d a
s
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me
Ad
just
me
nt
for
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rest
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d p
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r
ye
ar
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s
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r F
un
din
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ce
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n
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va
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bil
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s to
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no
rs
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no
r
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mm
itm
en
ts
Go
ve
rnm
en
tal
Ag
en
cie
s
Austr
alian A
gency for
Inte
rnational D
eve
lopm
ent
(AusA
ID)
2,8
93,2
43
870,3
88
3,5
70,4
84
7,3
34,1
15
-3,4
12,5
34
-1,9
33
2,1
04,9
02
1,8
14,7
46
DfID
-Depart
ment
for
Inte
rnational D
eve
lopm
ent
(UK
):303,7
62
1,1
19,7
85
-533,8
78
1,8
40,4
31
2,7
30,1
00
-2,5
72,8
22
11,8
01
1,5
01
326,7
77
-159,2
00
Euro
pean C
om
mis
sio
n1,5
79,7
67
736,1
99
-56,7
80
1,9
03,4
33
4,1
62,6
19
-2,0
86,0
16
-4,4
37
1,0
94,5
25
1,3
36,6
73
-359,0
31
Federa
l F
ore
ign O
ffic
e,
Germ
any
3,2
80
90
1,3
67,2
90
1,3
70,6
60
-1,1
98,9
44
774
170,9
41
Sw
edis
h Inte
rnational D
eve
lopm
ent
Coopera
tion A
gency (
Sid
a)
2,8
30,4
47
428,4
23
-18,6
90
1,0
85,2
92
4,3
25,4
73
-1,0
67,0
03
-2,5
62
2,9
78,3
88
277,5
20
Norw
egia
n A
gency for
Deve
lopm
ent
Coopera
tion (
Nora
d)
270,6
73
1,0
48,9
22
1,3
19,7
75
-1,0
04,6
90
222,9
89
105,3
31
432,7
42
U.S
. A
gency for
Inte
rnational D
eve
lopm
ent
(US
AID
)210,9
60
-231,6
10
835,1
10
814,4
61
-1,0
00,8
20
-2,2
08
21,3
32
-209,9
00
Norw
egia
n M
inis
try o
f F
ore
ign A
ffairs
137,9
55
908,8
84
1,0
46,8
40
-823,8
50
-222,9
89
Min
istr
y for
Econom
ic C
oopera
tion a
nd D
eve
lopm
ent
(BM
Z),
Germ
any
67,2
20
173,0
79
724,7
20
965,0
18
-702,5
95
57,4
22
205,0
01
Gove
rnm
ent
of Tunis
ia250,0
00
250,0
00
-546,1
22
-296,1
22
Min
istr
y o
f F
ore
ign A
ffairs,
The N
eth
erlands
-14,0
00
1,2
00,0
00
1,2
03,9
99
-532,2
80
671,7
20
Sw
iss A
gency for
Deve
lopm
ent
and C
oopera
tion S
DC
168,6
22
92,7
38
556,4
96
817,8
57
-399,6
96
177
194,7
19
226,9
60
-3,3
40
Fore
ign a
nd C
om
monw
ealth O
ffic
e (
FC
O),
UK
19,2
93
19,2
93
-264,4
32
277,5
20
-522,6
60
New
Zeala
nd M
inis
try o
f F
ore
ign A
ffairs a
nd T
rade
191,5
26
455,1
67
629,5
67
1,2
76,2
59
-264,0
11
195,7
99
816,4
50
Kin
gdom
of B
elg
ium
Fore
ign A
ffairs,
Fore
ign T
rade a
nd D
eve
lopm
ent
Coopera
tion
184,5
12
-136,7
65
136,7
65
184,5
12
-184,5
12
Federa
l M
inis
try for
the E
nvi
ronm
ent,
Natu
re C
onserv
ation a
nd N
ucle
ar
Safe
ty (
BM
U),
Germ
any
121,6
74
1,0
47,2
82
707,3
87
1,8
76,3
43
-167,7
59
171,9
72
1,5
36,6
12
Gove
rnm
ent
of C
ura
cao
80,4
74
50,6
68
131,1
42
-131,1
42
Fre
nch M
inis
try o
f F
ore
ign a
nd E
uro
pean A
ffairs
22,6
68
400,0
00
422,6
68
-122,6
68
300,0
00
Fin
ancia
l M
echanis
m O
ffic
e (
FM
O)
-44,3
22
-44,3
22
-116,0
09
-160,3
31
Min
istr
y for
Fore
ign A
ffairs for
Fin
land
21,5
14
-80,6
30
86,4
45
27,3
29
-84,9
59
-57,6
30
Min
istr
y o
f F
ore
ign A
ffairs o
f E
sto
nia
150,0
00
150,0
00
-45,1
64
104,8
36
National E
ndow
ment
for
Dem
ocra
cy (
NE
D)
310,3
07
310,3
07
-18,5
81
409,3
00
-117,5
75
Agencia
Española
de C
oopera
ció
n Inte
rnacio
nal para
el D
esarr
ollo (
AE
CID
)6,4
23
-3,6
72
2,7
52
-244
-2,5
07
Gove
rnm
ent
of S
int
Maart
en
168,8
58
168,8
58
-102
168,7
56
Iris
h A
id101,2
06
100,0
00
201,2
06
-1,2
06
100,0
00
100,0
00
Royal D
anis
h M
inis
try o
f F
ore
ign A
ffairs (
Danid
a)
1,4
71
1,4
71
-1,4
71
The P
erform
ance M
anagem
ent
& D
elive
ry U
nit (
PE
MA
ND
U),
Mala
ysia
-10,5
00
10,5
00
8,9
48,2
31
6,2
54,4
94
-1,1
13,1
74
16,9
79,0
03
31,0
68,7
34
-16,7
46,9
55
-4,3
46
8,2
71,9
78
7,9
31,2
41
-1,8
85,7
88
Fo
un
da
tio
ns
OS
I D
eve
lopm
ent
Foundation
167,4
35
214,0
53
38,4
58
419,9
46
-300,5
35
-3,1
47
117,1
07
22,1
44
-22,9
87
William
and F
lora
Hew
lett
Foundation
27,6
43
389,2
26
416,8
69
-71,3
00
164,9
00
180,6
68
Oth
er
46,2
43
46,2
43
-39,3
74
6,8
69
Sw
edis
h P
ostc
ode F
oundation
2,7
26
12,7
74
-3,3
46
12,1
54
-12,1
55
Charities A
id F
oundation
6,0
30
6,0
30
-6,0
30
Foundation t
o P
rom
ote
Open S
ocie
ty150,6
59
150,6
59
-3,4
84
7,8
15
139,3
60
Bill &
Melinda G
ate
s F
oundation
67
67
-68
197,8
03
226,8
95
0627,2
70
1,0
51,9
69
-432,9
46
-3,1
47
296,6
92
342,1
71
-22,9
87
Su
bto
tal
Re
stri
cte
d F
un
din
g9,1
46,0
34
6,4
81,3
89
-1,1
13,1
74
17,6
06,2
74
32,1
20,7
03
-17,1
79,9
00
-7,4
93
8,5
68,6
70
8,2
73,4
12
-1,9
08,7
75
Op
en
ing
Ba
lan
ce
Clo
sin
g B
ala
nce
Eu
ro
Tra
nspare
ncy I
nte
rnational e.V
.
Fin
ancia
l S
tate
ments
for
the y
ear
ended 3
1 D
ecem
ber
2013
45
Do
no
r F
un
din
g S
ch
ed
ule
An
nex 2
Restr
icte
d F
un
ds R
eceiv
ed
(co
nti
nu
ed
)
Ca
sh
Su
bto
tal
Inco
me
Ad
justm
en
ts
Do
no
r F
un
din
g
Re
ce
ive
d i
n
Ad
va
nce
Lia
bil
itie
s t
o
Do
no
rs
Do
no
r
Co
mm
itm
en
ts
Ca
sh
Re
ce
ive
d/
(re
pa
id)
Ava
ila
ble
fo
r u
se
in 2
013
Re
co
gn
ise
d a
s
Inco
me
Ad
justm
en
t fo
r
inte
rest
an
d p
rio
r
ye
ar
co
rre
cti
on
s
Do
no
r F
un
din
g
Re
ce
ive
d i
n
Ad
va
nce
Lia
bil
itie
s t
o
Do
no
rs
Do
no
r
Co
mm
itm
en
ts
Forw
ard
9,1
46,0
34
6,4
81,3
89
-1,1
13,1
74
17,6
06,2
74
32,1
20,7
03
-17,1
79,9
00
-7,4
93
8,5
68,6
70
8,2
73,4
12
-1,9
08,7
75
Co
rpo
rate
Do
no
rs
Ern
st
& Y
oung L
LP
-300,0
00
600,0
00
300,0
00
-107,0
91
192,9
09
DF
L D
euts
che F
uß
ball L
iga G
mbH
50,0
00
50,0
00
-15,8
06
24,2
86
9,9
08
PriceW
ate
rhouseC
oopers
7,0
00
7,0
00
-14,0
00
-7,0
00
Nati
onal
Inte
grity
Action L
imit
ed
10,0
00
10,0
00
-10,0
00
BP
Inte
rnational
-7,0
00
-7,0
00
HS
BC
Hold
ings p
lc-7
,000
-7,0
00
Nors
k H
ydro
7,0
00
7,0
00
-7,0
00
Rio
Tin
to L
ondon L
td.
-7,0
00
14,0
00
7,0
00
-3,4
02
3,5
98
Inte
rnati
onal
Federa
tion o
f In
specti
on A
gencie
s3,5
00
3,5
00
-1,6
64
1,8
36
Coaliti
on f
or
Inte
grity
and A
ccounta
bilit
y-A
MA
N1,0
00
1,0
00
-1,0
00
Kohlb
erg
Kra
vis R
obert
s &
Co.
KP
MG
Deve
lopm
ent
Serv
ices L
LC
Millicom
Inte
rnati
onal
Cellula
r S
.A.
Sanla
m L
imited
7,0
00
7,0
00
7,0
00
SG
S A
G7,0
00
7,0
00
7,0
00
Shell I
nte
rnati
onal
BV
/Ltd
.-2
2,0
00
15,0
00
-7,0
00
-25,0
00
7,0
00
-25,0
00
18,0
00
0-3
29,0
00
703,5
00
392,5
00
-198,9
63
7,0
00
236,6
28
9,9
08
-46,0
00
Oth
er
De
ve
lop
me
nt
Org
an
iza
tio
ns
Sto
ckholm
Inte
rnational
Wate
r In
stitu
te (
SIW
I)134,9
15
16,0
00
188,5
71
339,4
87
-306,7
11
-16,0
00
16,7
75
Gesellschaft f
ür
inte
rnati
onale
Zusam
menarb
eit
(G
IZ),
Germ
any
121,6
01
986
250,0
00
371,8
58
-222,2
99
144,5
60
5,0
00
Christian M
ichels
en i
nsti
tute
(C
MI),
Norw
ay
93,9
63
93,9
63
-102,8
75
22,8
66
-31,7
78
Mala
wi
Econom
ic J
usti
ce N
etw
ork
(M
EJN
)29,4
18
31,6
40
61,0
58
-63,4
45
-2,3
87
Unit
ed N
ations D
eve
lopm
ent
Pro
gra
mm
e (
UN
DP
)5,9
13
141,1
62
147,0
75
-57,4
23
3,8
50
93,5
02
The U
nit
ed N
ati
ons D
em
ocra
cy F
und (
UN
DE
F)
15,8
88
74,9
85
90,8
73
-52,0
89
38,7
84
Task F
orc
e for
Fin
ancia
l In
tegrity
-49,7
15
88,0
57
38,3
42
Euro
pean I
nve
stm
ent
Bank (
EIB
)27,8
00
27,8
00
-27,8
00
Associa
tion o
f E
uro
pean P
rofe
ssio
nal
Footb
all L
eagues E
PF
L0
50,0
00
50,0
00
-21,1
53
18,9
39
9,9
08
TI
Lia
ison O
ffic
e t
o t
he E
uro
pean U
nio
n29,9
18
29,9
18
-16,6
79
13,2
39
0
Unit
ed N
ations O
ffic
e o
n D
rugs a
nd C
rim
e-1
,624
13,9
15
12,2
91
-12,2
91
Tra
nspare
ncy I
nte
rnational
Cam
bodia
9,6
96
9,6
96
-9,6
96
Euro
pean B
ank for
Reconstr
ucti
on a
nd D
eve
lopm
ent
(EB
RD
)7,0
00
7,0
00
-6,2
17
783
Dru
sto
Inte
grite
ta5,1
77
5,1
77
-5,1
77
Tra
nspare
ncia
Venezuela
4,4
50
4,4
50
-4,4
50
Insti
tuto
Pre
nsa Y
Socie
dad P
eru
(IP
YS
)3,6
75
3,6
75
-3,6
75
TI-B
osnia
Herz
egovi
na
3,1
50
3,1
50
-3,1
50
Inte
rnati
onal
IDE
A1,1
22
1,1
22
-1,1
22
Am
arr
ibo
-21,4
57
21,4
57
Am
erican J
ew
ish W
orld S
erv
ice
Cente
r fo
r In
tern
ati
onal
Policy
50,7
11
37,3
45
88,0
57
-88,0
57
Food a
nd A
gricult
ure
Org
aniz
ation o
f th
e U
nit
ed N
ati
ons (
FA
O)
Ghana Inte
grity
Init
iati
ve
Tra
nspare
ncy I
nte
rnational
Germ
any
4,5
70
4,5
70
4,5
70
Tra
nspare
ncy I
nte
rnational
Papua N
ew
Guin
ea
-13,4
40
-13,4
40
-13,4
40
Univ
ers
ity o
f K
onsta
nz
-44,2
24
-44,2
24
-44,2
24
359,5
68
49,3
56
-80,7
45
966,1
04
1,2
93,5
54
-965,9
65
-12,1
50
387,7
88
19,4
78
-91,8
28
To
tal
Re
str
icte
d F
un
din
g9,5
23,6
02
6,5
30,7
45
-1,5
22,9
19
19,2
75,8
78
33,8
06,7
57
-18,3
44,8
30
-12,6
43
9,1
93,0
87
8,3
02,7
99
-2,0
46,6
03
Eu
ro
Op
en
ing
Ba
lan
ce
Clo
sin
g B
ala
nce
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
46
Deta
iled
Prog
ram
me
Info
rmat
ion:
Sum
mar
yAN
NEX
3 - P
age
1
Cat
egor
yG
over
nanc
e an
d S
peci
al In
itiat
ives
Ext
erna
l R
elat
ions
and
P
artn
ersh
ips
Adv
ocac
y an
d R
esea
rch
Net
wor
k,
Cha
pter
s an
d P
rogr
amm
es
Oth
er(in
cl. F
X G
ains
&
Loss
es)
TOTA
L
Inco
min
g Fu
nds
Rest
ricte
d Do
nor I
ncom
eG
over
nmen
tal A
genc
ies
2,79
4,18
750
,000
343,
659
13,5
59,1
0916
,746
,955
Foun
datio
ns33
,673
399,
273
432,
946
Oth
er D
evel
opm
ent O
rgan
izat
ions
428,
746
150,
000
135,
946
251,
274
965,
965
Cor
pora
te D
onor
s25
,000
118,
091
55,8
7319
8,96
4 0Su
btot
al(A
)3,
247,
933
200,
000
631,
369
14,2
65,5
2818
,344
,830
Oth
er In
com
e(B
)10
0,76
211
,831
31,4
4639
,905
183,
943
Fina
ncia
l Res
ult
(C)
-1,6
0613
,738
-99,
303
-87,
171
Tota
l Inc
omin
g Fu
nds
(D=A
+B+C
)3,
347,
089
200,
000
643,
200
14,3
10,7
12-5
9,39
918
,441
,603
Pro
ject
Cos
ts(E
)4,
846,
993
2,21
4,88
32,
552,
695
17,1
80,1
3626
,794
,706
Requ
ired
Unr
estri
cted
Don
or In
com
e(E
-D)
1,49
9,90
42,
014,
883
1,90
9,49
52,
869,
423
59,3
998,
353,
104
Tota
l Unr
estri
cted
Don
or In
com
e8,
463,
779
Surp
lus
of th
e Ye
ar11
0,67
5
For a
dditi
onal
det
ails
, ple
ase
see:
Pag
e 2
Pag
e 3
Pag
e 4
Pag
e 5
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
47
Deta
iled
Prog
ram
me
Info
rmat
ion:
Gov
erna
nce
and
Spec
ial I
nitia
tives
ANN
EX 3
- Pa
ge 2
SP
I-Spe
cial
Initi
ative
sG
over
nanc
eA
ccre
dita
tion
Rev
iew
Con
vent
ions
Uni
ted
Nat
ions
C
onve
ntio
n A
gain
st
Cor
rupt
ion
(UN
CA
C)
Ext
erna
l In
itiat
ives,
incl
. D
efen
ce &
A
nti-
Brib
ery
Prin
cipl
es
Priv
ate
Sec
tor
Initi
ative
s
Inco
min
g Fu
nds
Rest
ricte
d Do
nor I
ncom
eG
over
nmen
tal A
genc
ies
DfID
-Dep
artm
ent f
or In
tern
atio
nal D
evel
opm
ent (
UK
)83
5,37
983
5,37
9
Gov
ernm
ent o
f Tun
isia
546,
122
546,
122
Min
istry
for E
cono
mic
Coo
pera
tion
and
Dev
elop
men
t (B
MZ)
, Ger
man
y12
7,07
512
7,07
5
Min
istry
of F
orei
gn A
ffairs
, The
Net
herla
nds
532,
280
532,
280
Nor
weg
ian
Age
ncy
for D
evel
opm
ent C
oope
ratio
n (N
orad
)12
5,93
812
5,93
8
Sw
edis
h In
tern
atio
nal D
evel
opm
ent C
oope
ratio
n A
genc
y (S
ida)
227,
697
227,
697
Sw
iss
Age
ncy
for D
evel
opm
ent a
nd C
oope
ratio
n S
DC
16,7
0038
2,99
639
9,69
6
Oth
er D
evel
opm
ent O
rgan
izat
ions
Ges
ells
chaf
t für
inte
rnat
iona
le Z
usam
men
arbe
it (G
IZ),
Ger
man
y3,
245
3,24
5
Sto
ckho
lm In
tern
atio
nal W
ater
Inst
itute
(SIW
I)30
6,71
130
6,71
1Th
e U
nite
d N
atio
ns D
emoc
racy
Fun
d (U
ND
EF)
52,0
8952
,089
Uni
ted
Nat
ions
Dev
elop
men
t Pro
gram
me
(UN
DP
)29
,997
24,4
1254
,409
Uni
ted
Nat
ions
Offi
ce o
n D
rugs
and
Crim
e12
,291
12,2
91C
orpo
rate
Don
ors
/ Con
tribu
tions
to P
roje
ct c
osts
0S
hell
Inte
rnat
iona
l BV
/Ltd
.25
,000
25,0
00
Subt
otal
(A)
237,
015
573,
779
835,
379
25,0
001,
576,
759
3,24
7,93
3
Oth
er In
com
e(B
)40
124
,024
6,12
03,
902
65,5
7374
210
0,76
2Fi
nanc
ial R
esul
t(C
)42
-1-2
,461
814
-1,6
06
Tota
l Inc
omin
g Fu
nds
(D=A
+B+C
)40
124
,065
6,12
00
240,
917
636,
891
835,
379
25,0
001,
578,
315
3,34
7,08
9 0Pr
ojec
t Cos
ts(E
)13
7,00
475
0,62
925
,247
144,
381
394,
225
606,
813
1,18
5,37
925
,000
1,57
8,31
54,
846,
993
Requ
ired
Unr
estr
icte
d Do
nor
Inco
me
(E-D
)13
6,60
372
6,56
319
,127
144,
381
153,
309
-30,
079
350,
000
00
1,49
9,90
4
Wat
er In
tegr
ity
Net
wor
k (W
IN)
TOTA
L
Cat
egor
y
Sup
port
Gov
erna
nce
&
Spe
cial
In
itiat
ives
(SG
SI)
GO
V-G
over
nanc
eIn
tern
atio
nal
Ant
i-C
orru
ptio
n C
onfe
renc
e (IA
CC
)
CO
NV
-Con
vent
ions
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
48
Deta
iled
Prog
ram
me
Info
rmat
ion:
Ext
erna
l Rel
atio
ns &
Par
tner
ship
sAN
NEX
3 - P
age
3
Inco
min
g Fu
nds
Rest
ricte
d Do
nor C
ontri
butio
nsG
over
nmen
tal A
genc
ies
Min
istry
for E
cono
mic
Coo
pera
tion
and
Dev
elop
men
t (B
MZ)
, Ger
man
y50
,000
50,0
00N
orw
egia
n A
genc
y fo
r Dev
elop
men
t Coo
pera
tion
(Nor
ad)
Foun
datio
ns
W
illia
m a
nd F
lora
Hew
lett
Foun
datio
n
O
ther
Dev
elop
men
t Org
aniz
atio
ns
G
esel
lsch
aft f
ür in
tern
atio
nale
Zus
amm
enar
beit
(GIZ
), G
erm
any
150,
000
150,
000
Uni
ted
Nat
ions
Offi
ce o
n D
rugs
and
Crim
e
U
nite
d N
atio
ns D
evel
opm
ent P
rogr
amm
e (U
ND
P)
The
Uni
ted
Nat
ions
Dem
ocra
cy F
und
(UN
DE
F)
Subt
otal
(A)
150,
000
50
,000
200,
000
Oth
er In
com
e(B
)
Fi
nanc
ial R
esul
t(C
)
Tota
l Inc
omin
g Fu
nds
(D=A
+B+C
)15
0,00
0
50,0
0020
0,00
0
Proj
ect C
osts
(E)
458,
356
1,60
7,30
714
9,22
02,
214,
883
Requ
ired
Unre
stric
ted
Dono
r Inc
ome
(E-D
)30
8,35
61,
607,
307
99,2
202,
014,
883
Cat
egor
y
Sup
port
Ext
erna
l R
elat
ions
&
Par
tner
ship
s
TOTA
LC
omm
unic
atio
nsR
esou
rce
Mob
ilisa
tion
and
Sus
tain
abili
ty
Pro
gram
me
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
49
Deta
iled
Pro
gram
me
Info
rmat
ion:
Adv
ocac
y an
d Re
sear
chAN
NEX
3 - P
age
4
RES-
Rese
arch
KSS-
Know
ledg
e an
d St
akeh
olde
r Sup
port
ACLA
B-An
ti-Co
rrup
tion
Lab
POC-
Polic
y O
utre
ach
& Ca
mpa
igns
Res
earc
hG
loba
l C
orru
ptio
n B
arom
eter
(G
CB
)
Mon
itorin
g,
Eva
luat
ion
&
Lear
ning
Kno
wle
dge
and
Sta
keho
lder
Hel
pdes
kE
C
Hel
pdes
kG
loba
l C
orru
ptio
n R
epor
t (G
CR
)
Ant
i-C
orru
ptio
n La
b
AN
TIC
OR
RP
Pol
icy
Out
reac
h &
C
ampa
igns
Tim
e to
Wak
e up
Cam
pain
Hew
lett
Pro
ject
Inco
min
g Fu
nds
Rest
ricte
d Do
nor C
ontri
butio
nsG
over
nmen
tal A
genc
ies
Dep
artm
ent f
or In
tern
atio
nal D
evel
opm
ent (
DFI
D),
Uni
ted
Kin
gdom
6,22
310
7,43
611
3,65
9
Eur
opea
n C
omm
issi
on11
5,95
062
,694
178,
644
Min
istry
for E
cono
mic
Coo
pera
tion
and
Dev
elop
men
t (B
MZ)
, Ger
man
y1,
500
49,8
5651
,356
The
Per
form
ance
Man
agem
ent &
Del
ivery
Uni
t (P
EM
AN
DU
), M
alay
sia
Foun
datio
ns
C
harit
ies
Aid
Fou
ndat
ion
6,03
06,
030
Will
iam
and
Flo
ra H
ewle
tt Fo
unda
tion
27,6
4327
,643
Oth
er D
evel
opm
ent O
rgan
izat
ions
Cen
ter f
or In
tern
atio
nal P
olic
y
C
hris
tian
Mic
hels
en in
stitu
te (C
MI),
Nor
way
83,0
6519
,810
102,
875
Eur
opea
n B
ank
for R
econ
stru
ctio
n an
d D
evel
opm
ent (
EB
RD
)
Eur
opea
n In
vest
men
t Ban
k (E
IB)
27,8
0027
,800
Ges
ells
chaf
t für
inte
rnat
iona
le Z
usam
men
arbe
it (G
IZ),
Ger
man
y25
725
7
Tran
spar
ency
Inte
rnat
iona
l Cam
bodi
a2,
000
2,00
0U
nite
d N
atio
ns D
evel
opm
ent P
rogr
amm
e (U
ND
P)
3,01
43,
014
Corp
orat
e Do
nors
/ Co
ntrib
utio
ns to
Pro
ject
cos
ts
C
oalit
ion
for I
nteg
rity
and
Acc
ount
abili
ty-A
MA
N1,
000
1,00
0E
rnst
& Y
oung
LLP
72,5
0534
,586
107,
091
Oth
er C
orpo
rate
Don
ors
10,0
0010
,000
Nat
iona
l Int
egrit
y A
ctio
n Li
mite
d
Sub
tota
l(A)
108,
028
204,
878
3,27
183
,065
135,
759
62,6
946,
030
27,6
4363
1,36
9
Oth
er In
com
e(B
)22
45,
301
750
5,55
511
,831
Fina
ncia
l Res
ult
(C)
Tota
l Inc
omin
g Fu
nds
(D=A
+B+C
)22
410
8,02
820
4,87
85,
301
3,27
183
,065
135,
759
750
62,6
9411
,585
27,6
4364
3,20
0
Proj
ect C
osts
(E)
251,
317
286,
068
234,
017
99,1
0240
1,15
511
5,82
516
4,02
620
8,39
615
3,66
582
,737
353,
370
171,
637
31,3
802,
552,
695
Requ
ired
Unre
stric
ted
Dono
r Inc
ome
(E-D
)25
1,09
317
8,04
029
,138
93,8
0139
7,88
432
,760
28,2
6620
7,64
615
3,66
520
,043
341,
784
171,
637
3,73
71,
909,
495
Cat
egor
y
Sup
port
Adv
ocac
y an
d R
esea
rch
TOTA
L
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
50
Deta
iled
Prog
ram
me
Info
rmat
ion:
Net
wor
ks, C
hapt
ers
and
Prog
ram
mes
ANNE
X 3
- Pag
e 5
Pro
gram
mes
and
Reg
iona
l Dep
artm
ents
Pro
gram
mes
(P
RO
G)
Am
eric
as
(AM
E)
Asi
a &
Pac
ific
(AP
D)
Eur
ope
&
Cen
tral A
sia
(EC
A)
Mid
dle
Eas
t &
Nor
th A
frica
(M
EN
A)
Sou
th
Sah
aran
Afri
ca
(SS
A)
Inco
min
g Fu
nds
Rest
ricte
d Do
nor C
ontri
butio
nsG
over
nmen
tal A
genc
ies
2,56
4,76
790
0,72
92,
590,
146
2,13
0,05
03,
102,
887
2,27
0,53
013
,559
,109
Foun
datio
ns43
,658
318,
145
12,1
5525
,316
399,
273
Oth
er D
evel
opm
ent O
rgan
izat
ions
161,
880
4,79
721
,153
63,4
4525
1,27
4C
orpo
rate
Don
ors
/ Con
tribu
tions
to P
roje
ct c
osts
40,0
6715
,806
55,8
73
Su
btot
al(A
)
2,
810,
371
1,22
3,67
12,
590,
146
2,17
9,16
33,
102,
887
2,35
9,29
014
,265
,528
Oth
er In
com
e(B
)1,
856
15,8
514,
269
-1,9
122,
104
100
9,17
831
,446
Fina
ncia
l Res
ult
(C)
333
7,98
52,
720
284
2,41
713
,738
Tota
l Inc
omin
g Fu
nds
(D=A
+B+C
)1,
856
2,82
6,55
51,
235,
925
2,59
0,95
42,
181,
267
3,10
3,27
12,
370,
885
14,3
10,7
12
Proj
ect C
osts
(E)
629,
239
3,80
6,97
71,
430,
779
2,70
7,37
12,
995,
380
3,10
3,27
12,
506,
313
17,1
79,3
30
Requ
ired
Unre
stric
ted
Dono
r Inc
ome
(E-D
)62
7,38
398
0,42
319
4,85
411
6,41
781
4,11
30
135,
428
2,86
8,61
8
For a
dditi
onal
det
ails
, ple
ase
refe
r to:
Pag
e 6
Pag
e 7
Pag
e 8
Pag
e 9
Pag
e 10
Pag
e 11
Cat
egor
y
Sup
port
Net
wor
ks,
Cha
pter
s an
d P
rogr
amm
es
TOTA
L
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
51
Deta
iled
Prog
ram
me
Info
rmat
ion:
Net
wor
ks, C
hapt
ers
and
Prog
ram
mes
- Pr
ogra
mm
es (P
ROG
)AN
NEX
3 - P
age
6
Pro
gram
mes
Peo
ple
Eng
agem
ent
Pro
gram
me
(PE
P)
Ant
i- C
orru
ptio
n D
elive
ring
Cha
nge
(AC
:DC
) -
Gov
erna
nce
Tran
spar
ency
Fu
nd
Inst
itutio
nal
Net
wor
k S
treng
then
ing
(INS
P)
Pub
lic S
ecto
r In
tegr
ity
Pro
gram
me
(PS
IP)
Ope
n G
over
nanc
eB
usin
ess
Inte
grity
P
rogr
amm
e (B
IP)
Tran
spar
ency
in
Cor
pora
te
Rep
ortin
g
Clim
ate
Fina
nce
Inte
grity
P
rogr
amm
e (C
FIP
)
Pre
vent
ative
A
nti-c
orru
ptio
n fo
r RE
DD
P
roje
ct
Pre
vent
ative
A
nti-c
orru
ptio
n fo
r RE
DD
+ P
roje
ct
Fore
stry
A
nti-c
orru
ptio
n S
olut
ions
and
A
dvoc
acy
Inco
min
g Fu
nds
Rest
ricte
d Do
nor C
ontri
butio
nsG
over
nmen
tal A
genc
ies
DfID
-Dep
artm
ent f
or In
tern
atio
nal D
evel
opm
ent (
UK
)1,
448,
927
1,44
8,92
7
Fede
ral M
inis
try fo
r the
Env
ironm
ent,
Nat
ure
Con
serv
atio
n an
d N
ucle
ar S
afet
y (B
MU
), G
erm
any
167,
759
167,
759
Min
istry
for E
cono
mic
Coo
pera
tion
and
Dev
elop
men
t (B
MZ)
, Ger
man
y30
0,00
015
0,00
024
,164
474,
164
Min
istry
of F
orei
gn A
ffairs
of E
ston
ia45
,164
45,1
64N
orw
egia
n A
genc
y fo
r Dev
elop
men
t Coo
pera
tion
(Nor
ad)
317,
488
111,
265
428,
752
Foun
datio
ns
W
illia
m a
nd F
lora
Hew
lett
Foun
datio
n43
,658
43,6
58O
ther
Dev
elop
men
t Org
aniz
atio
ns
D
rust
vo In
tegr
iteta
5,17
75,
177
Eur
opea
n B
ank
for R
econ
stru
ctio
n an
d D
evel
opm
ent (
EB
RD
)6,
217
6,21
7
Ges
ells
chaf
t für
inte
rnat
iona
le Z
usam
men
arbe
it (G
IZ),
Ger
man
y68
,796
68,7
96
Task
For
ce fo
r Fin
anci
al In
tegr
ity49
,715
49,7
15TI
Lia
ison
Offi
ce to
the
Eur
opea
n U
nion
16,6
7916
,679
TI-B
osni
a H
erze
govin
a3,
150
3,15
0Tr
ansp
aren
cia
Ven
ezue
la4,
450
4,45
0Tr
ansp
aren
cy In
tern
atio
nal C
ambo
dia
7,69
67,
696
Cor
pora
te D
onor
s / C
ontri
butio
ns to
Pro
ject
cos
ts
B
P In
tern
atio
nal
7,00
07,
000
HS
BC
Hol
ding
s pl
c7,
000
7,00
0In
tern
atin
oal F
eder
atio
n of
Insp
ectio
n A
genc
ies
1,66
41,
664
Nor
sk H
ydro
7,00
07,
000
Pric
eWat
erho
useC
oope
rs14
,000
14,0
00R
io T
into
Lon
don
Ltd.
3,40
23,
402
Subt
otal
(A)
349,
614
1,44
8,92
715
0,00
032
,702
43,6
5895
,998
68,7
9616
7,75
931
7,48
811
1,26
524
,164
2,81
0,37
1
Oth
er In
com
e(B
)75
026
41,
165
12,9
7270
015
,851
Fina
ncia
l Res
ult
(C)
410
-1,9
491,
851
2133
3
Tota
l Inc
omin
g Fu
nds
(D=A
+B+C
)
35
0,36
41,
449,
601
150,
000
31,9
1743
,658
108,
970
68,7
9616
8,45
931
9,33
911
1,26
524
,186
2,82
6,55
4
Pr
ojec
t Cos
ts(E
)14
0,35
442
1,36
51,
379,
277
255,
530
308,
024
43,6
5849
2,11
168
,796
222,
850
338,
563
111,
265
25,1
863,
806,
977
Requ
ired
Unre
stric
ted
Dono
r Inc
ome
(E-D
)14
0,35
471
,001
-70,
324
105,
530
276,
106
038
3,14
10
54,3
9119
,224
01,
000
980,
423
Cat
egor
y
Pro
gram
mes
S
uppo
rt TO
TAL
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
52Deta
iled
Prog
ram
me
Info
rmat
ion:
Gro
up 5
: Net
wor
ks, C
hapt
ers
and
Prog
ram
mes
- Am
eric
as (A
ME)
ANNE
X 3
- Pag
e 7
Pro
ject
sA
mer
icas
R
egio
nal
Pro
gram
me
Acc
ess
to
Info
rmat
ion
(Ven
ezue
la)
Eco
nom
ic
Equ
ality
in
Latin
Am
eric
a (E
ELA
II)
Nat
iona
l In
tegr
ity S
yste
m
in C
urac
ao
Stre
ngth
enin
g C
ivil S
ocie
ty
Par
agua
y
Inco
min
g Fu
nds
Rest
ricte
d Do
nor C
ontri
butio
nsG
over
nmen
tal A
genc
ies
Age
ncia
Esp
añol
a de
Coo
pera
ción
Inte
rnac
iona
l par
a el
D
esar
rollo
(AE
CID
)24
424
4
Aus
tralia
n A
genc
y fo
r Int
erna
tiona
l Dev
elop
men
t (A
usA
ID)
549,
597
549,
597
Eur
opea
n C
omm
issi
on9,
644
9,64
4G
over
nmen
t of C
urac
ao13
1,14
213
1,14
2G
over
nmen
t of S
int M
aarte
n10
210
2
Nor
weg
ian
Age
ncy
for D
evel
opm
ent C
oope
ratio
n (N
orad
)21
0,00
021
0,00
0
Foun
datio
ns
Fo
unda
tion
to P
rom
ote
Ope
n S
ocie
ty3,
484
3,48
4O
SI D
evel
opm
ent F
ound
atio
n14
,152
164,
363
96,7
7227
5,28
7Th
e C
hris
tens
en F
und
39,3
7439
,374
Oth
er D
evel
opm
ent O
rgan
izat
ions
Inst
ituto
Pre
nsa
Y S
ocie
dad
Per
u (IP
YS
)3,
675
3,67
5In
tern
atio
nal I
DE
A1,
122
1,12
2
Su
btot
al(A
)22
9,29
558
8,97
116
7,84
796
,772
131,
142
9,64
41,
223,
671
Oth
er In
com
e(B
)4,
269
4,26
9Fi
nanc
ial R
esul
t(C
)8,
126
-141
7,98
5
Tota
l Inc
omin
g Fu
nds
(D=A
+B+C
)24
1,69
158
8,83
016
7,84
796
,772
131,
142
9,64
41,
235,
925
Proj
ect C
osts
(E)
373,
351
588,
830
162,
229
151,
522
141,
433
13,4
131,
430,
779
Requ
ired
Unre
stric
ted
Dono
r Inc
ome
(E-D
)13
1,66
00
-5,6
1854
,751
10,2
923,
770
194,
854
Cat
egor
y
AM
EIn
stitu
tiona
l S
uppo
rt
TOTA
L
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
53
Deta
iled
Prog
ram
me
Info
rmat
ion:
Net
wor
ks, C
hapt
ers
and
Prog
ram
mes
- As
ia &
Pac
ific
(APD
)AN
NEX
3 - P
age
8
Pro
ject
sR
egio
nal
Pro
gram
me
Pac
ific
Inst
itutio
nal
and
Net
wor
k S
treng
then
ing
Pro
gram
me
(PIN
SP
)
Citi
zens
Aga
inst
C
orru
ptio
n in
Sou
th
Asi
a
Stre
ngth
enin
g A
nti-
corru
ptio
n D
eman
d fro
m S
ocie
ty,
Pub
lic &
Priv
ate
Sec
tor i
n V
ietn
am
Vie
tnam
P
rogr
amm
e
Inco
min
g Fu
nds
Rest
ricte
d Do
nor
Cont
ribu
tions
Gov
ernm
enta
l Age
ncie
s
A
ustra
lian
Age
ncy
for I
nter
natio
nal D
evel
opm
ent
(Aus
AID
)1,
673,
004
144,
911
38,6
491,
856,
564
DfID
-Dep
artm
ent f
or In
tern
atio
nal D
evel
opm
ent (
UK
)10
1,35
973
,497
174,
856
Min
istry
for F
orei
gn A
ffairs
for F
inla
nd84
,959
84,9
59N
ew Z
eala
nd M
inis
try o
f For
eign
Affa
irs a
nd T
rade
264,
011
264,
011
Sw
edis
h In
tern
atio
nal D
evel
opm
ent C
oope
ratio
n A
genc
y (S
ida)
209,
756
209,
756
Subt
otal
(A)
1,67
3,00
426
4,01
114
4,91
139
6,07
411
2,14
62,
590,
146
Oth
er In
com
e(B
)-1
,912
-1,9
12Fi
nanc
ial R
esul
t(C
)1,
943
776
2,72
0
Tota
l Inc
omin
g Fu
nds
(D=A
+B+C
)1,
943
1,67
1,09
226
4,01
114
4,91
139
6,85
111
2,14
62,
590,
954
Proj
ect C
osts
(E)
115,
697
1,67
1,09
226
4,01
114
4,91
139
9,51
411
2,14
62,
707,
371
Req
uire
d U
nres
trict
ed D
onor
Inco
me
(E-D
)11
3,75
40
00
2,66
30
116,
417
Cat
egor
y
AP
D In
stitu
tiona
l S
uppo
rtTO
TAL
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
54
Deta
iled
Prog
ram
me
Info
rmat
ion:
Net
wor
ks, C
hapt
ers
and
Prog
ram
mes
- Eu
rope
and
Cen
tral A
sia
(ECA
)AN
NEX
3 - P
age
9
Pro
ject
sC
RIN
IS
Wes
tern
B
alka
ns
Nat
iona
l In
tegr
ity
Sys
tem
Pro
vidin
g A
ltern
ative
to
Sile
nce
Sta
ying
on
Sid
e - H
ow to
S
top
Mat
ch
Fixi
ng
Eur
opea
n N
eibo
urho
od
Pro
gram
me
- N
atio
nal I
nteg
rity
Sys
tem
Spe
ak U
p -
Eng
agin
g C
itize
ns in
Fi
ghtin
g C
orru
ptio
n in
E
urop
e
Fina
ncia
l M
echa
nism
O
ffice
(FM
O)
Par
tner
ship
Adv
ocac
y an
d Le
gal A
dvic
e ce
ntre
s (A
LAC
s) in
S
outh
Eas
t E
urop
e
Lifti
ng th
e Li
d on
Lob
byin
gTr
ansp
aren
cy in
R
ussi
a
Inco
min
g Fu
nds
Rest
ricte
d Do
nor C
ontri
butio
nsG
over
nmen
tal A
genc
ies
E
urop
ean
Com
mis
sion
196
629,
780
160,
777
92,2
6612
5,71
910
1,10
812
,819
1,12
2,66
5Fe
dera
l For
eign
Offi
ce, G
erm
any
2,59
446
,350
48,9
44Fi
nanc
ial M
echa
nism
Offi
ce (F
MO
)11
6,00
911
6,00
9N
atio
nal E
ndow
men
t for
Dem
ocra
cy (N
ED
)18
,581
18,5
81N
orw
egia
n M
inis
try o
f For
eign
Affa
irs82
3,85
082
3,85
0Fo
unda
tions
S
wed
ish
Pos
tcod
e Fo
unda
tion
12,1
5512
,155
Oth
er D
evel
opm
ent O
rgan
izat
ions
A
ssoc
iatio
n of
Eur
opea
n P
rofe
ssio
nal F
ootb
all L
eagu
es E
PFL
21,1
5321
,153
Corp
orat
e Do
nors
/ Co
ntrib
utio
ns to
Pro
ject
cos
ts
DFL
Deu
tsch
e Fu
ßba
ll Li
ga G
mbH
15,8
0615
,806
Subt
otal
(A)
2,79
082
3,85
064
1,93
416
0,77
712
9,22
412
5,71
910
1,10
811
6,00
946
,350
12,8
1918
,581
2,17
9,16
3
Oth
er In
com
e(B
)1,
824
280
2,10
4Fi
nanc
ial R
esul
t(C
)
Tota
l Inc
omin
g Fu
nds
(D=A
+B+ C
4,61
482
4,13
064
1,93
416
0,77
712
9,22
412
5,71
910
1,10
811
6,00
946
,350
12,8
1918
,581
2,18
1,26
7
Proj
ect C
osts
(E)
764,
160
823,
025
607,
334
188,
021
155,
520
138,
604
117,
376
116,
009
48,2
3718
,513
18,5
812,
995,
380
Requ
ired
Unre
stric
ted
Dono
r Inc
ome
(E-D
)75
9,54
6-1
,105
-34,
600
27,2
4426
,295
12,8
8516
,267
01,
887
5,69
40
814,
113
Cat
egor
y
EC
A
Inst
itutio
nal
Sup
port
TOTA
L
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
55
Deta
iled
Prog
ram
me
Info
rmat
ion:
Net
wor
ks, C
hapt
ers
and
Prog
ram
mes
- M
iddl
e Ea
st a
nd N
orth
Afri
ca (M
ENA)
ANNE
X 3
- Pag
e 10
Pro
ject
sTr
ansp
aren
cy
Inte
rnat
iona
l ME
NA
P
rogr
amm
e (T
IMP
)
Add
ress
ing
Cor
rupt
ion
Thro
ugh
Info
rmat
ion
&
Org
anis
ed
Net
wor
king
(AC
TIO
N)
Nat
iona
l Int
egrit
y S
yste
m in
the
ME
NA
R
egio
n
Inco
min
g Fu
nds
Rest
ricte
d Do
nor C
ontri
butio
nsG
over
nmen
tal A
genc
ies
Eur
opea
n C
omm
issi
on71
,472
71,4
72Fe
dera
l For
eign
Offi
ce, G
erm
any
1,15
0,00
01,
150,
000
Fore
ign
and
Com
mon
wea
lth O
ffice
(FC
O),
UK
264,
432
264,
432
Sw
edis
h In
tern
atio
nal D
evel
opm
ent C
oope
ratio
n A
genc
y (S
ida)
629,
549
629,
549
U.S
. Age
ncy
for I
nter
natio
nal D
evel
opm
ent (
US
AID
)98
7,43
498
7,43
4
Su
btot
al(A
)2,
043,
981
987,
434
71,4
723,
102,
887
Oth
er In
com
e(B
)10
010
0Fi
nanc
ial R
esul
t(C
)45
239
284
Tota
l Inc
omin
g Fu
nds
(D=A
+B+C
)2,
044,
126
987,
673
71,4
723,
103,
271
Pro
ject
Cos
ts(E
)2,
044,
126
987,
673
71,4
723,
103,
271
Requ
ired
Unr
estri
cted
Don
or In
com
e(E
-D)
00
00
Cat
egor
y
TOTA
L
Tran
spar
ency
Inte
rnat
iona
l e.V
. Fi
nanc
ial S
tate
men
ts fo
r the
yea
r end
ed 3
1 D
ecem
ber 2
013
56
Det
aile
d P
rogr
amm
e In
form
atio
n: N
etw
orks
, Cha
pter
s an
d P
rogr
amm
es -
Sou
th S
ahar
an A
fric
a (S
SA
)A
NN
EX 3
- P
age
11
Pro
ject
sR
egio
nal
Pro
gram
me
Cre
atio
n of
A
dvoc
acy
&
Lega
l Adv
ice
Cen
tres
in
Fran
coph
one
Afri
ca
Adv
ocac
y an
d A
dvic
e C
entre
s (A
LAC
s) in
R
wan
da a
nd
Bur
undi
Tran
spar
ency
in
Mal
awi
Inco
min
g Fu
nds
Res
tric
ted
Don
or C
ontr
ibut
ions
Gov
ernm
enta
l Age
ncie
s
Aus
tralia
n A
genc
y fo
r Int
erna
tiona
l Dev
elop
men
t (A
usA
ID)
1,00
6,37
31,
006,
373
Eur
opea
n C
omm
issi
on70
3,59
070
3,59
0Fr
ench
Min
istry
of F
orei
gn a
nd E
urop
ean
Affa
irs12
2,66
812
2,66
8K
ingd
om o
f Bel
gium
For
eign
Affa
irs, F
orei
gn T
rade
and
D
evel
opm
ent C
oope
ratio
n18
4,51
218
4,51
2
Nor
weg
ian
Age
ncy
for D
evel
opm
ent C
oope
ratio
n (N
orad
)24
0,00
024
0,00
0
U.S
. Age
ncy
for I
nter
natio
nal D
evel
opm
ent (
US
AID
)13
,387
13,3
87Fo
unda
tions
B
ill &
Mel
inda
Gat
es F
ound
atio
n68
68O
SI D
evel
opm
ent F
ound
atio
n25
,248
25,2
48O
ther
Dev
elop
men
t Org
aniz
atio
nsM
alaw
i Eco
nom
ic J
ustic
e N
etw
ork
(ME
JN)
63,4
4563
,445
Sub
tota
l(A
)25
3,45
51,
031,
621
826,
258
184,
512
63,4
452,
359,
290
Oth
er In
com
e(B
)6,
652
2,52
69,
178
Fina
ncia
l Res
ult
(C)
1,51
190
72,
417
Tota
l Inc
omin
g Fu
nds
(D=A
+B+C
)26
1,61
71,
034,
147
826,
258
185,
418
63,4
452,
370,
885
Pro
ject
Cos
ts(E
)45
7,42
61,
034,
146
766,
208
185,
088
63,4
452,
506,
313
Req
uire
d U
nres
tric
ted
Don
or In
com
e(E
-D)
195,
809
0-6
0,05
0-3
310
135,
428
Cat
egor
y
SS
A
Inst
itutio
nal
Sup
port
TOTA
L
Transparency International e.V. Financial Statements for the year ended 31 December 2013
57
National Chapter and Partner Support Annex 4
Reported expenditure
related to advances in
previous years
Reported expenditure
related to advances in
current years
Expenditure incurred in
current year
Expenditure related to workshops and other
events
SUBTOTAL Other Expenditure TOTAL
Europe and Central AsiaTransparency International UK 21,841 71,916 847,617 0 941,374 5,231 946,605Transparency International Liaison Office to the European Union AISBL 0 0 397,611 0 397,611 397,611
Transparency International Croatia/Hrvatska 154,860 0 0 0 154,860 1,038 155,898Transparency International Serbia 150,898 0 0 0 150,898 1,362 152,260Zero Corruption Coalition Macedonia 142,976 3,600 0 0 146,576 3,131 149,707Kosova Democratic Institute 0 0 140,609 0 140,609 2,157 142,765Citizen Advocacy Office 139,062 0 0 0 139,062 2,301 141,362Transparency International Greece 47,142 38,909 11,806 0 97,858 2,754 100,612Transparencia e Integridade, Associacao Civica (TIAC) 64,341 28,910 3,000 0 96,251 0 96,251HELVETAS Swiss Intercooperation 92,738 0 0 0 92,738 0 92,738Transparency International Anti-Corruption Center Public Organisation 66,915 21,002 0 0 87,917 2,204 90,121Transparency International Georgia 57,884 7,833 10,000 0 75,717 11,574 87,291Drustvo Integriteta - IDEJD 56,500 6,767 0 0 63,267 1,765 65,032Transparency International Lithuania 16,759 24,528 5,800 6,304 53,390 4,025 57,416Transparency International Italia 25,236 18,661 12,032 0 55,929 1,189 57,118Transparency International Belgium 32,281 6,548 10,000 0 48,829 0 48,829Transparency International Hungary 27,751 12,166 6,159 0 46,076 1,259 47,335Center for Economic Development-Transparency International Slovakia 40,285 5,000 0 0 45,285 292 45,576Transparency International Czech Republic 22,963 16,355 0 0 39,318 404 39,722Transparence International (France) 29,512 0 10,000 0 39,512 174 39,686Transparency International Deutschland e.V. 24,188 9,987 0 0 34,175 140 34,315Asociatia Romana pentru Transparenta 29,540 0 3,000 0 32,540 1,382 33,922Transparency International Bulgaria-Transparency without Borders 29,053 0 0 0 29,053 785 29,838Transparency International Bosnia and Herzegovina 28,780 0 0 0 28,780 227 29,007Transparency International Denmark 26,736 0 0 0 26,736 2,100 28,836Transparency International Espana 28,473 0 0 0 28,473 0 28,473Transparency International Netherlands 15,254 0 12,500 0 27,754 0 27,754Seffaliq Azerbaycan Korrupsiya 0 26,728 0 0 26,728 0 26,728Transparency International Moldova 0 25,336 0 0 25,336 0 25,336Transparency Suomi 14,147 9,750 0 0 23,897 197 24,094Transparency International Ireland 21,944 0 0 0 21,944 143 22,087Sabiedriba Par Atklatibu Delna 18,164 0 0 2,288 20,453 552 21,005Creative Union TORO, Kirovohrad 0 15,466 0 0 15,466 533 15,999MANS (The Network for the Affirmation of the NGO Sector, Montegro 8,136 6,631 0 0 14,766 818 15,584Association pour la Promotion de la Transparence (APPT) 4,127 10,013 0 0 14,139 398 14,537Fundacja Instytut Spraw Publicznych 12,632 0 0 0 12,632 0 12,632Transparency Kazakhstan 0 5,000 6,500 0 11,500 0 11,500MTUE Korruptsioonivaba Eesti 8,948 0 2,311 0 11,259 0 11,259Instituto Universitario de Lisboa 0 8,302 0 0 8,302 0 8,302Transparency International Israel/SHVIL 0 0 5,000 0 5,000 883 5,883Transparency Cyprus 0 0 0 0 0 5,000 5,000Transparency International Sweden 0 0 0 0 0 2,085 2,085Transparency International Greenland 0 0 0 0 0 1,531 1,531Transparency International Deutschland e.V. 0 0 0 0 0 261 261Seffaflik Dernegi-Transparency Association 0 0 0 0 0 227 227Transparency International Schweiz 0 0 0 0 0 210 210Transparenz Österreich-Forum zur Korruptionsbekämpfung 0 0 0 0 0 145 145Transparency International Russia 0 0 0 0 0 -637 -637
1,460,065 379,408 1,483,945 8,592 3,332,010 57,839 3,389,849
AmericasTransparencia Venezuela 158,730 0 0 0 158,730 1,000 159,730Capitulo Chileno de Transparencia Internacional 64,436 34,235 0 0 98,670 1,350 100,020Poder Ciudadano 40,143 36,441 5,000 0 81,584 303 81,888Amarribo 0 24,000 12,300 2,688 38,988 8,458 47,445Grupo Civico Etica y Transparencia 20,691 21,539 2,336 0 44,566 365 44,931Transparencia Mexicana 34,809 0 0 0 34,809 0 34,809Corporacion Transparencia por Colombia 17,479 13,652 1,650 0 32,781 1,954 34,735Accion Ciudadana 0 22,500 11,484 0 33,984 545 34,529Participacion Ciudadana RD 13,396 7,316 0 296 21,008 444 21,452Proetica-Consejo Nacional para la Etica Publica 14,670 4,423 0 0 19,093 1,403 20,496Asociacion para una Sociedad mas Justa ASJ 10,058 857 0 0 10,915 0 10,915Fundacion para el Desarollo de la Libertad Ciudadana 0 0 0 6,382 6,382 1,597 7,979Fundacion Nacional para el Desarrollo (FUNDE) 0 0 5,000 0 5,000 535 5,535Transparency International Canada Inc. 0 0 1,000 0 1,000 0 1,000Transparencia Bolivia 0 0 616 0 616 0 616The Trinidad & Tobago Transparency Institute 0 0 0 0 0 59 59
374,411 164,963 39,386 9,366 588,127 18,013 606,140
Subtotal 1,834,476 544,371 1,523,332 17,958 3,920,137 75,852 3,995,989
Euro
Transparency International e.V. Financial Statements for the year ended 31 December 2013
58
National Chapter and Partner Support Annex 4
Reported expenditure
related to advances in
previous years
Reported expenditure
related to advances in
current years
Expenditure incurred in
current year
Expenditure related to workshops and other
events
SUBTOTAL Other Expenditure
TOTAL
Subtotal 1,834,476 544,371 1,523,332 17,958 3,920,137 75,852 3,995,989
Sub-Saharan AfricaTransparency Rwanda 186,882 30,492 1,000 0 218,374 88 218,462Association Nigerienne de Lutte contre la Corruption 162,594 17,269 0 0 179,863 28 179,891Transparency International Initiative Madagascar 118,052 45,380 0 0 163,432 1,463 164,895Transparency International Cameroon 109,767 9,068 0 42,591 161,426 0 161,426Transparency International Kenya 77,609 41,908 22,386 0 141,903 8,162 150,065Transparency Mauritius 144,959 0 0 0 144,959 19 144,979Transparency International Zimbabwe 56,019 26,372 0 0 82,391 1,665 84,056Forum Civil 60,295 0 7,526 0 67,821 1,346 69,167ABUCO 67,070 0 0 0 67,070 84 67,153Ghana Integrity Initiative 15,905 25,246 12,848 2,461 56,459 6,859 63,318Centre for Transparency and Accountability in Liberia 30,462 0 5,000 728 36,190 2,149 38,338Transparency International Sierra Leone 10,000 15,000 0 0 25,000 376 25,376Transparency Ethiopia 0 0 0 12,500 12,500 3,000 15,500RENF CAP WIN CCRE 13,123 0 0 0 13,123 0 13,123CISLAC Civil Society Legislative Advocacy Centre 0 4,189 0 5,282 9,471 0 9,471Transparency Uganda 0 0 8,620 0 8,620 44 8,664Transparency International Nigeria 0 0 5,000 0 5,000 0 5,000Transparency International Zambia 0 3,000 0 0 3,000 0 3,000Concern for Development Initiatives in Africa 0 2,000 0 0 2,000 0 2,000Transparency International Guinea 0 0 0 0 0 1,500 1,500
1,052,738 219,923 62,379 63,561 1,398,602 26,783 1,425,385
Middle-East and North AfricaThe Coalition for Accountability and Integrity - AMAN 182,630 49,013 5,147 4,581 241,371 21,188 262,558Transparency Maroc 116,579 71,283 0 58,669 246,531 954 247,485Lebanese Transparency Association (LTA) 100,000 0 44,338 3,252 147,590 2,723 150,312Yemen Team for Transparency and Integrity 93,423 48,818 0 0 142,240 896 143,136Egyptian without Borders 0 0 33,315 33,315 0 33,315I Watch 0 0 0 0 0 7,000 7,000International Company for Training and Development 4,292 0 0 0 4,292 0 4,292South Center for Rights Aswuan 0 0 0 0 0 187 187
496,924 169,113 49,485 99,817 815,339 32,947 848,286
Asia- PacificCong ty TNHH Huong toi Minh bach 240,911 78,324 0 319,235 38,580 357,815Transparency International Indonesia 49,754 86,948 0 0 136,702 4,630 141,332Transparency International Papua New Guinea 102,093 1,939 9,515 0 113,547 9,461 123,008Transparency International Nepal 97,335 4,539 0 0 101,874 1,731 103,605Transparency International Fiji 67,676 14,095 0 1,125 82,896 17,270 100,167Transparency International Cambodia 0 83,738 7,504 4,078 95,321 2,626 97,947Transparency International Pakistan 71,113 19,861 739 0 91,713 3,792 95,504Transparency Solomon Islands 61,230 9,603 932 4,567 76,331 17,083 93,414Transparency International Korea (South) 51,983 35,226 2,500 0 89,709 2,084 91,793Transparency International Vanuatu 51,823 20,221 2,126 1,297 75,467 15,097 90,564Transparency International Australia 5,675 15,962 0 17,503 39,140 3,115 42,255Transparency International Malaysia 16,047 11,844 0 0 27,891 6,435 34,327Transparency International New Zealand 0 0 0 1,260 1,260 21,608 22,868Transparency International Bangladesh 0 4,000 0 0 4,000 18,183 22,183Transparency Chinese Taipei 0 0 0 10,873 10,873 1,299 12,172Transparency International Philippines 7,863 0 0 0 7,863 2,674 10,537Transparency International China 0 4,031 0 0 4,031 4,366 8,397Transparency Maldives 2,041 0 0 0 2,041 6,237 8,279
Transparency International India 0 0 4,800 0 4,800 3,082 7,882Transparency International Sri Lanka 4,204 0 0 0 4,204 2,288 6,492Transparency International Mongolia 0 3,390 0 0 3,390 793 4,183Transparency Thailand 0 1,500 0 0 1,500 1,076 2,576Transparency International Japan 0 0 0 0 0 977 977
829,748 316,897 106,440 40,703 1,293,788 184,490 1,478,278
Coalition and Project PartnersFundacion Mujeres En Igualdad 0 0 850 0 850 0 850Cewas International Centre for Water Management Services 0 0 40,880 0 40,880 0 40,880Focal Integrity Team Cameroon 0 0 1,500 0 1,500 0 1,500Access Info Europe 0 0 2,000 0 2,000 0 2,000Africa Centre for Open Governance 0 0 2,000 0 2,000 0 2,000SERAP Socio-Economic Rights and Accountability Project 0 1,100 400 0 1,500 0 1,500
0 1,100 47,630 0 48,730 0 48,730
Third Party Suppliers 0 0 0 845,681 845,681 0 845,681
Total 4,213,886 1,251,404 1,789,266 1,067,721 8,322,277 320,072 8,642,349
Euro