Annual report 2009 - Handicap International

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xz Financial reportIncome statement at 31 st December 2009(in thousands US$) Rate 1.4406EXPENSES 2009 2008Purchase of raw materials and othersuppliesOther purchases and external expensesTaxes and similar expensesWages, salaries and social chargesProvisions on current assetsOther operating expenses4,716.241,788.91,565.539,391.42,823.113,506.95,053.446,805.91,652.939,110.92,911.512,217.9Operating expenses 103,792.1 107,752.7Interest and similar expensesExchanges lossesIncrease in provisions and depreciation0.11,348.1274.21,952.1694.5897.2Financial expenses 1,622.3 3,543.8Exceptional expenses from managementoperationsExceptional expenses from capital expensesExceptional increase in provisions anddepreciation1,042.5378.9745.5 1,519.9Exceptional expenses 2,166.8 2,483.8Expenses total for the financial year 107,581.2 113,780.3Commitments up to the amount allocated fundsTaxes on business activities583.4355.7190.2773.71,039.9182.0Expenses total 108,520.3 115,002.2Net incomeValuation of contribution in kind3,838.02,023.8– 5,369.32,262.7General total 114,382.2 111,895.7INCOMES 2009 2008Donations, legacies and sponsoringFinancing from international organisationsFinancing from national organisationsFinancing from private organisationsOther operating incomes51,814.522,756.919,372.55,658.97,993.551,269.818,889.516,073.17,556.58,569.0Operating income 107,596.2 102,357.9Financial interestExchange gainsWrite back of provisions, transfer of charges14.0655.0198.7499.4435.92,219.2Financial income 867.7 3,154.5Exceptional income from managementoperationsExceptional income from capitaltransactionsWrite back of provisions, transfer of charges104.12,421.1551.1246.92,761.6431.7Exceptional income 3,076.3 3,440.2Incomes total for the financial year 111,540.2 108,952.6Carry over of funds not used from previousyear 818.1 680.4Incomes total 112,358.4 109,633.0Valuation of contribution in kind 2,023.8 2,262.7General total 114,382.2 111,895.7xz Understanding the new CER (statement of utilisation of funds) (see next page)A new presentationColumns (1) and (2) show respectively the uses of funds - orexpenses - incurred in the year and the funds received - receipts- for the year. Columns (3) and (4) show the funds raised fromthe general public, and how they are used in the year.Social missionsThe line item “Social missions carried out in France”(US$8.3 million) is principally made up of costs incurred inthe International Campaign to Ban Landmines and ClusterMunitions, and costs of raising public awareness on theinclusion of people with disabilities. The line item “Socialmissions carried out abroad” (US$75.9 million) is made up offield operating expenses, to which are added the expensesincurred at head office in managing and running them(steering, personnel administration, support services).Public fundraising expensesThe expenses of fundraising from the general public (US$14.3million) include direct fundraising expenses (publishing andpostage, internet, couponing) and donor and SolidaritySponsor administration expenses (expenses of processingfunds received, despatching tax certificates). They alsoinclude the expenses of solidarity shopping and co-brandingproducts. Also included in this line item are the expenses ofraising public and private institutional funds (US$0.75 million).Administrative expensesThis heading (US$7.5 million) is made up partly of expensesof a general nature incurred at the Association’s headoffice and partly of expenses of information for the generalpublic (excluding development education and raising publicawareness of social missions).Resources raised from the public broughtforwardThe total of donated funds available at the beginning of theyear ($5.78 million), coming from funds raised in previousyears, represented the equivalent of 1.3 months of publicdonation requirements for the year (US$53.6 million).The difference between these figures demonstrates theAssociation’s need to raise from the general public duringthe current year the majority of the funds it needs to run itsoperations, on top of institutional funding. At the end of 2009,total available donated funds, not used during the year, stoodat US$8.76 million.22 ı Annual report 2009
CER 2009 (statement of utilisation of funds)(in thousands US$) Rate 1.4406USES OF FUNDS1- SOCIAL MISSIONS1.1. Carried out in France- Actions carried out directly- Payments to other organisationsoperating in France1.2. Carried out abroad 1- Actions carried out directly- Payments to a central body or otherorganisations2- FUNDRAISING EXPENSES2.1. Fundraising expenses - generalpublic2.2. & 2.3. Fundraising expenses- Other private funds,- Applications for grants and otherpublic subsidies3- OPERATING EXPENSES2009uses =incomestatement(1)84,233.38,304.275,929.115,053.014,302.4750.67,548.5Allocation byuse of resourcesraised from thepublic in 2009(3)35,631.66,036.329,595.314,631.63,512.7I- Total uses for the period recognisedthrough the income statement 106,834.8 53,776.0II- Charges to provisions 1,102.1III- Commitments to be fulfilled fromdesignated resources 583.4IV- Resources surplus for the period 3,838.0OVERALL TOTAL 112,358.4V- Proportion of gross fixed assets forthe period financed from resourcesraised from the public 343.0SOURCES OF FUNDSResourcesraised in2009 =incomestatement(2)Record ofresourcesraised fromthe public andused in 2009(4)NON-DESIGNATED, UNUSED RESOURCES RAISEDFROM THE PUBLIC IN PREVIOUS PERIODSBROUGHT FORWARD AT THE START OF THE PERIOD 5,784.31- RESOURCES RAISED FROMTHE PUBLIC1.1. Gifts and legacies received- Non-designated lifetime gifts- Designated lifetime gifts- Non-designated legacies and otherdonations- Designated legacies and other donations1.2. Other income raised by public appeal2- OTHER PRIVATE FUNDS3- GRANTS AND OTHER PUBLICSUBSIDIES4- OTHER INCOME56,299.947,545.837,059.79,037.61,171.5277.18,754.08,058.744,262.21,381.2I- Total current period incomingresources recorded through theincome statement 110,001.9II- Provisions written back 1,538.3III- Unutilised prior period designatedresources brought forward 818.156,299.947,545.88,754.0IV- Change in dedicated funds raised fromthe public (see schedule of dedicated funds) 234.7V- Resources deficit for the period 0.0Overall total 112,358.4 56,534.6VI- Reversal of amortisation charges onfixed assets financed from resourcesraised from the public since adoptionof the new regulations – 561.5VII- Total uses financed from resourcesraised from the public 53,557.5VI- Total uses financed by resourcesraised from the public – 53,557.5BALANCE OF RESOURCES RAISED FROM THEPUBLIC NOT USED AND NOT DESIGNATED ATTHE PERIOD END 8,761.3Social missions workFundraising expensesOperating expenses and other expenses673.71,294.955.2VALUATION OF DONATIONS IN KINDVoluntary workServices giftedGoods gifted255.51,613.3155.1Total 2,023.81Including other exceptional expenses for social missions carried out abroad.Total 2,023.8Annual report 2009 ı 23
Page 2: EditorialContentsxz Presentation .
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Page 7 and 8: xz EMErgEncy 2009vulnerable people
Page 9 and 10: xz EMErgEncy 2009Supplying relief t
Page 11 and 12: xz dEvEloPMEnt 2009Mali x Morocco x
Page 13 and 14: xz dEvEloPMEnt 2009and improve the
Page 15 and 16: xz landMinEs 2009Countries: Bosnia-
Page 17 and 18: xz landMinEs 2009rural areas. As it
Page 19 and 20: A word fromthe Treasurer2009: a yea
Page 21: Balance sheet at 31 st December 200
Page 25 and 26: Development Department operation. M
Page 27 and 28: Social missions and funds allocated
Page 29 and 30: Contributions from Federation secti
Page 31 and 32: Board of Trusteesxz BurEauChairman

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