IPC Secretariat International Panorama Council

IPC Secretariat International Panorama Council <[email protected]> 23.8.2015 23:00

invitation for the General Assembly 2015 IPC

An [email protected] <[email protected]>

Dear members,

Enclosed you will find the invitation and attachments for the General Assembly which will be held on Friday 11 September in Namur, Belgium.

I want to highlight two important things here below:1. Vacancies for the International Panorama Council (Board and Secretariat)2. Partners for the 2016 conference

Vacancies for the International Panorama Coucil

Ryszard Wójtowicz will come to the end of his 3-year term on the Executive Board and he will now take the time to focus on his other professional projects. We thank him for his work and input, especially in regards to the preservation and conservation of panoramas worldwide! As such, there will be an opening on the Executive Board and we invite interested parties to identify themselves! In addition, there will be a change in 2016 in the Secretary as Sylvia Alting van Geusau’s additional professional commitments will prohibit her from continuing on. We are grateful for her hard work! If you are interested in taking on the role of Secretary or have a thought on someone who would be good at this job please let us know right away. Please send an email before the end of this week (28 August) to [email protected] if you are interested in joining the Executive Board yourself or if you would like to nominate someone or for the Secretariat position.

Partners for the 2016 conference

At present, we are still investigating possibilities for a 2016 conference and prospective hosts are encouraged to identify themselves and other ideas are welcome.

After the General Assembly meeting all members will receive the minutes within two months maximum.

Best wishes,

Sylvia Alting van Geusau

--

International Panorama Council

General Secretary


Postbus 76012

1070 EA Amsterdam

The Netherlands

www.panoramacouncil.org

• [1] Minutes General Assembly 2014.pdf (1001 KB)

• [2] IPC President's Report 2014-2015.pdf (110 KB)

• [3] Financial statement IPC 2014.pdf (114 KB)

• [4] auditors report.pdf (1 MB)

• Agenda General Assembly.pdf (154 KB)

Seite 1 von 1Cloud Office invitation for the General Assembly 2015 IPC Ausdruck

24.08.2015https://office.hostpoint.ch/appsuite/v=7.6.1-25.20150717.075942/print.html?print_144...

Annual meeting of the General Assembly of the International Panorama Council

LAYERS OF HISTORY: PANORAMAS FROM CLASSICAL TO DIGITAL AGE

Dear members,

According to Article 16 of the Statutes of IPC, the Board is pleased to invite you to the Annual

General Assembly. This will be held on Friday 11 September 2015 from 14h00-15h00 at the

University of Namur, Faculté de philosphie et lettres, Rue de Bruxelles, 61, Namur, Belgium.

Agenda

1. Opening of the Assembly, possible announcement of additional Agenda items

2. Approval of the Agenda

3. Approval of the Minutes of the General Assembly 2014 in Altötting, Germany [1]

4. Executive Board/ President’s Report [2]

5. Financial report 2014 and audit statement [3/4]

6. Discharge for the Executive Board

7. Elections: Elections of Vice-President, Members and of two Auditors. The Executive Board will convene the names of nominees prior to the elections 8. Information on forthcoming conferences

9. Publication of this 24th Conference

10. Website IPC

11. Any Other Business

12. Closing of the Assembly

The General Assembly is open to all participants of the 24th International Panorama

Conference, but only enrolled IPC members are entitled to vote. We are looking forward to

meet many of you in September, as some 50 conference participants are being expected at

our 24th IPC International Panorama Conference in Namur! Electronic participation in the GA

is not being offered.

Best wishes,

On behalf of the IPC Executive Board,


Secretary-General

1

General Assembly 23rd IPC Conference Altötting Friday 12 September 2014

13:30-14:30h

Kultur+Kongress Forum

Zuccalliplatz 1

84503 Altötting, Germany

Present members: Sylvia Alting van Geusau (Secretary-General), Mimi Colligan, Patrick

Deicher (Treasurer), Dominique Hanson, David Hotchkiss, Ralph Hyde, Gordon Jones,

Gabriele Koller, Thiago Leitão de Souza, Blagovesta Momchedjikova, Hubert Schlederer,

Ernst Storm (President), Paul Storm, Wouter Storm, Gebhard Streicher, Guy Thewes,

Sara Velas, Damian Widmer, Ryszard Wójtowicz, Suzanne Wray

Present but not a member of 2014: Molly Briggs, Seth Thompson

Agenda*

1. Opening of the Assembly, possible announcement of additional Agenda items and approval of the Agenda

2. Approval of the Minutes of the General Assembly 2013 in Lucerne, Switzerland

3. Executive Board/President’s Report

4. Financial report 2013 and audit statement


6. Elections** Elections of Board President, Vice-President, Treasurer and Members and of two Auditors. The Executive Board will convene the names of nominees prior to the elections.

7. Prolongation of the Strategic plan 2013-14 to 2015

8. Approval of membership fees for 2015

9. Information on forthcoming conferences

10. Any Other Business

11. Closing of the Assembly * Electronic participation in the GA is not being offered. ** The Board has invited members, Individual and representing Institutional members,

to run for election

2

1. Opening of the Assembly, possible announcement of additional Agenda

items and approval of the Agenda

At 13:38h is the General Assembly meeting opened by President Ernst Storm.

Ernst Storm has an additional point for the agenda: As discussed in the Executive Board

meeting he wants to announce that the membershipfee for individuals will be lowered

from 2015.

Next to that he says that the list of attendants only have to be signed by members of

IPC. By signing the list without being a member suggest that you are interested to

become a member and that we will add you to our membershiplist.

2. Approval of the Minutes of the General Assembly 2013 in Lucerne,

Switzerland

The General Assembly agrees with the minutes that were made in Luzern.

3. Executive Board/President’s Report

These are the most important topics that are described in the President’s Report:

Year of transition: New Secretary-General

We face changes in the Executive Board: Yadegar Asisi, Ernst Storm, Martin Woolner leaving

New members to the Executive Board: Sara Velas, Guy Thewes, Matthias Thiel nominated

Still having difficulties to get new members -> Please support!

Renewed eNewsletter separated from summary for non-members

Website contains enlarged

International Panorama Conference in Lucerne 2013 and now in Altötting 2014 as one of the most time consuming tasks

There are no further remarks or questions considering the President’s report.

3

4. Financial report 2013 and audit statement

4

Patrick Deicher as the treasurer gives an explanation on the financial report of 2013. He

says that we have had a real problem this past year. We haven’t received the amount of

the total membershipfee that we should have get. Therefore we had to lower our budget.

Which led to a lower fee for the Secretary General (see the personal expenses).

As you can see is our income (much) lower than we expected it to be. We haven’t

managed to receive all the fees and we didn’t get enough members. This counts for both

institutional as individual members.

The fundraising expenses were a support of Ryszard Wójtowicz. We want to thank him

very much for the amount of 2000 euro. The General Assembly gives a large applause.

There are no further questions on the financial report and the General Assembly

continues.

For 2013 were Gabriele Koller and Sara Velas elected as the auditing committee.

5

They have written an audit statement in which they advised the General Assembly to

approve the financial statements.

The General Assembly approves the financial statement.

Ernst Storm thanks Gabriele Koller and Sara Velas for their work as the auditing

committee and Patrick Deicher for his work as treasurer and for his willingness to use his

personal expenses to pay for the 2013 Luzern conference.

The audit committee is discharged.


The Executive Board is discharged for the financial and operational year of 2013.

6

6. Elections Elections of Board President, Vice-President, Treasurer and

Members and of two Auditors. The Executive Board will convene the names of nominees prior to the elections.

Left the Board in March 2014

Ass. Prof. Martin Woolner, UK

Now leaving the Board in September 2014

Ernst Storm MSc, Netherlands (President)

Prof. Yadegar Asisi, Germany

Patrick Deicher, Switzerland (his term ends 2014, nominee for re-election)

Staying on the Board

Ryszard Wójtowicz, Poland (his term ends 2015)

Dr. Mimi Colligan, Australia (her term ends 2016)

Dominique Hanson, Belgium (his term ends 2016)

The nominees are:

President (new term -> 2017) Sara Velas, USA

Vice-President (1 more year ->2015) Guy Thewes, Luxemburg

Treasurer (new term -> 2017): Patrick Deicher, Switzerland

Member (1 more year -> 2015): Mathias Thiel, Germany

The General Assembly approves these nominees as the new board members. Now former

President Ernst Storm wishes the new board a lot of good luck and introduces Sara Velas

as his successor.

The new President Sara Velas thanks that the members having faith in her and says that

she is looking forward to work. Along the way since she became a member of IPC she

has met many interesting people. As she is born in Panorama City (a suburb of the Los

Angeles downtown area) this position couldn’t be more suitable. She welcomes all

suggestions. (applause)

Concerning the goodbye of Ernst Storm as a president, Patrick Deicher says that the IPC

will hand over a present and thank him for his work on a more elaborate scale during

dinner time.

As Sara Velas is elected as president, the board proposes to reelect Gabriele Koller and

elect Blagovesta Momchedjikova as the new auditing committee. The General Assembly

puts its trust in the new auditing committee.

7

7. Prolongation of the Strategic plan 2013-14 to 2015

The strategic plan was extremely elaborate and we noticed that it was hard to keep us to

the plans in the last year. Therefore we decided to keep the plan as it is and see it as the

future goals.

• Acquiring members

• Developing the reasons for membership

• Defining the network, products and services offered to members

• Preparing member information in different languages (Chinese?)

• Adding other languages to our website (main pages)

• Producing a flyer 'Panoramas around the world

• Developing a membership campaign

• Setting up committees to expand and activate membership:

heritage & research

conservation & restoration

management & marketing

conference publications & Newsletters

modern panorama related art & media

• Quarterly Newsletters

• Actualizing Wikipedia and presence in social media

• Enlarging the Webpage: member's area, contemporary interpretations

• Promoting reciprocity Internet connections with other panorama sites

• Establishing contacts with international organizations like ICOM

• Preparing 24th International Panorama Conference, 2015

• Arranging 2015 (Waterloo, Brussels, Luxembourg) and 2016 conference partners

and locations

• Building a case for UNESCO World Heritage (Altötting, The Hague, Waterloo)

• Fundraising (in particular for conference publications and special projects)

• Backing the secretariat and building the IPC archives and knowledge center

These are the few things done from this list:

Ryszard Wójtowicz has made a plan considering the restauration working group.

The secretariat sends every three months a newsletter.

The 2015 Waterloo, Namur and Luxembourg is being organised.

From the members there are a few remarks considering the publications:

Thiago Leitão: we must publish not only books but also e-magazines like many

associations have. And maybe also from other previous conferences. I offer myself to

help in this way to think of how we can do something like this. Next to that I want to

suggest that we can do something with Facebook.

Ernst Storm: there will be two publications coming out soon. The 2009 publication of the

KLM-MRA Brussels and the 2012 Pleven publication. There still have to be prepared

things for Pleven also considering the translation.

8

Dave Hotchkiss: says that he offers in name of his institution, the University of Plymouth

to publish. It is relying on if the speakers want to share their presentations and

speeches. So maybe we can use new technologies and new processes. We have to think

creatively and in different styles.

Blagovesta Momchedjikova: asks about the Luzern conference publication. She gets the

answer of Patrick Deicher that this is not going to happen. Blagovesta Momchedjikova

says that we can attract more members if the speakers are promised that they will be

published. Nowadays people are also happy with digital publications.

Gabriele Koller: As having be responsible for editing the publications she knows that it is

a lot of work. She also realizes that there is a big gap between the latest publication. But

maybe it is good to make a selection of good papers that can be combined. Gabriele

Koller says that we should think about previous conferences.

Thiago Leitão: Asks Gabriele Koller who will do this selection. On the website you can

give all the articles and all the names. This is fair for the participants.

Dominique Hanson: We should look like a scientific and modern organization. But in fact

if you come from colloquia there are numerous people that can help. But now we only

have one secretary, so these are interesting proposals but we really need someone who

can do that. People who can be responsible and especially that they have time is

important.

Gabriele Koller: We need good editors, that can read good papers that are written in non-

native English. Just to put things on the internet is not just the case. We can take this

conference as a new start but we also need to think about the previous onces.

Dave Hotchkiss: Most talks this conference were extremely visual. So that’s why we

should think of this digital.

Sara Velas: only a quick thing to point out. If we release the papers or powerpoints of

the participants visually on the internet we should check the rights.

8. Approval of membership fees for 2015

We have concluded in the board that we won’t change the institutional membership but

that we will change the individual membershipfee. Which will be 50 euro for individual

members and 25 euro for student members.

The board members have discussed that everyone will be in charge of attracting the

institutional members. And we ask of everyone present at the General Assembly that

they will become an individual member.

Ernst Storm asks: Does the GA agree with the new membershipfees? Yes they do.

Patrick Deicher: Wants to note that also for the 2014 and 2015 budget outlines you can

see that we don’t have a lot of money. We have taken the number of members that we

have and then a 20 percent extra. So it is very important to that people will become a

member.

9

9. Information on forthcoming conferences

Thanks to Dominique Hanson and Guy Thewes we can announce that the next conference

will be held in: Waterloo/ Namur / Luxemburg from 9-12 September 2015. Namur

University will be our local partner. The Waterloo panorama is not in the situation that it

can host us.

10. Any other business

Dave Hotchkiss wants to make one plea: In the blue bags that you have received. The

ICCI has an evaluation form and asks people what they think.

11. Closing of the Assembly

This was the final sentence of this General Assembly that now former president Ernst

Storm chaired. Ryszard Wójtowicz and Romuald Nowak gave him a present.

The meeting was closed at 14:38h.

Minutes by, Sylvia Alting van Geusau Secretary-General

Report by the President on the activities of the Executive Board and the Secretariat from October 2014 until September 2015

In advance of IPC General Assembly, Namur/Belgium, 11 September 2015

Dear Panorama Friends,

It is a pleasure to be with you all again and we look forward to another successful conference & further developments into the Panorama Phenomenon!

UPCOMING CONFERENCE

We are thrilled to gather again together, this time in Namur, Belgium, for our 24th Annual Conference! Through the tremendous efforts of Secretary Sylvia Alting van Geusau, Executive Board Members Guy Thewes and Dominique Hanson, along with the local partners that include Axel Thixhon of the University of Namur and Isabelle Bondroit, we have a varied conference with many highlights. In fact, we have reached full capacity for enrolment and will have a wonderful group for the 24th Conference of the IPC.

OUR LOST FRIENDS

We are extremely sad to have the passing of two of our most integral members - Ralph Hyde and Ottó Trogmayer. As a close friend and colleague Executive Board member Ryszard Wójtowicz was present at the memorial for Ottó Trogmayer and relayed the sympathy of our group there. Our thoughts are with their families and will remember their strong dedication to the Panorama Phenomenon for a long time to come.

IPC BROCHURE

With the strong support of members Blagovesta Momchedjikova and Ruby Carlson, a new brochure has been created to share the activities & history of the IPC and also solicit for new members. Copies of this will be available for distribution at the conference, please take some home to share with colleagues, to gain more worldwide knowledge of the IPC!

FEW INSTITUTIONAL MEMBERS & FINANCIAL WORRY

The initiative to gain new institutional members was not successful. Though attempts were made, due to many institutions’ lack of funding we still were unable to attract a larger number of new institutional members. In addition, a few of our institutional members have discontinued their membership. Attracting new individual members was more successful but doesn’t end up in a better financial situation of the association. Without the financial support that our Institutional Members bring, a serious problem with liquid means will occur within the next two or three years. The operational work of the Secretariat cannot be financed without members paying their fees. Otherwise we are in danger of a vicious circle: a Secretariat cannot invest more time in service, unless more members are attracted to IPC.

For institutional support, we should expand our circle to other types of institutions that are interested in our mission – Universities, History museums, Digital Imaging Companies and the like. IF you have an idea for a potential Institutional Member for IPC, please share it with the Executive Board. In addition, other suggestions for strategies to make the financial success of our organization are very welcome!

p. 2

CURRENT MEMBERS

Members: 67 individual members, 6 student members and 7 institutional members. In 2015 we welcomed 27 new members, but unfortunately lost 9.

MEMBERSHIP RECOGNITION

This year, engraved Institutional Member plaques have been created and will be distributed at the conference. Individual Member certificates have been created and will also be distributed at the conference. Those who are not in person will receive their certificates digitally. The certificates & plaques will be renewed annually with dues payment.

INCREASED COMMUNICATION & SOCIAL MEDIA

IPC enlarged its communication activities. Besides five (!) e-newsletters the website services were improved (enlarged database of panoramas, members only area, improved online-payment options for new members etc.) and new media channels were used. Facebook (http://www.facebook.com/InternationalPanoramaCouncil) and twitter accounts (https://twitter.com/PanoramaCouncil) were established, where we post news and events as they happen. Members and panorama enthusiasts can use these channels to announce their events and activities. Our Facebook account offers a photo gallery showing images from past conferences. Thanks to members Sylvia Alting van Geusau, Patrick Deicher and Thiago Leitao for helping with these initiatives. Please visit and add your own images to that album!

GENEVA & MARSEILLE EXHIBITION “I LOVE PANORAMAS”

The Museum of Art and History of Geneva/Switzerland and the Museum of the Civilisations of Europe and the Mediterranean MuCEM in Marseille/France show a huge panorama exhibition ‘I love panoramas. Appropriating the world explores the phenomenon of the panorama. (J’aime les panoramas)’ in 2015 and 2016. The exhibition is on display in Geneva from 12th June to 27th September 2015 and in Marseille from 4th November 2015 to 29th February 2016. IPC was happy to support the exhibition preparations by organising image materials and scientific advice. The service of IPC was financed by the two museums. This contributed to a positive financial effect with a net profit. Thanks to Treasurer Patrick Deicher for coordinating with these institutions for the exhibitions.

IPC PUBLICATION AVAILABLE FOR PURCHASE

A new offer to our members is a reduced wholesale price for orders of the 2010 IPC publication ‘The Panorama in the Old World and the New’, edited by Gabriele Koller M.A. in cooperation with Dr. Mimi Colligan. IPC Members (and their museums/panoramas/universities) may now order wholesale priced at 16 EUR for (plurals of) 2 copies, postage included. A minimum retail selling price of 20 USD/copy or 15 EUR/copy is customary. Order at: http://panoramacouncil.org/en/shop.

OTHER PUBLICATIONS

Our Secretary has informed the speakers of this year’s conference that we plan to create a publication of the 2015 proceedings in partnership with our local conference host the University of Namur. The form of this publication (physical or digital) is still being considered. Regarding a publication of our 2014 proceedings, though the ICCI folks had mentioned they might assist in putting this together digitally this has unfortunately not come to fruition due to lack of response by the conference presenters in 2014

p. 3

and the project has been abandoned. However, the possibility of publishing the proceedings from our 2009 conference in Brussels is still in the works.

FORTHCOMING CONFERENCE

At present, we are still investigating possibilities for a 2016 conference and prospective hosts are encouraged to identify themselves and other ideas are welcome.

2016 EXECUTIVE BOARD & SECRETARY CHANGES

Ryszard Wójtowicz will come to the end of his 3-year term on the Executive Board and he will now take the time to focus on his other professional projects. We thank him for his work and input, especially in regards to the preservation and conservation of panoramas worldwide! As such, there will be an opening on the Executive Board and we invite interested parties to identify themselves! In addition, there will be a change in 2016 in the Secretary as Sylvia Alting van Geusau’s additional professional commitments will prohibit her from continuing on. We are grateful for her hard work! If you are interested in taking on the role of Secretary or have a thought on someone who would be good at this job please let us know right away. Please send an email to [email protected] if you are interested in joining the Executive Board yourself or if you would like to nominate someone or for the Secretariat position.

phone +31 621 98 73 47 International Panorama Council

[email protected] c/o BDO Ltd.

www.panoramacouncil.org Landenbergstrasse 34

6002 Luzern

Switzerland

Financial statements 2014

Balance sheet as of 31 December 2014

Profit and loss account 01 January - 31 December 2014

12 January 2015


BALANCE SHEET 31 Dec 2014 31 Dec 2013

1 ASSETS EUR EUR

10 CURRENT ASSETS 11'962.28 3'397.94

100 Cash and equivalents and securities 11'961.28 3'396.94

1000 Pettycash EUR 0.00 0.001001 Pettycash USD 0.00 0.001002 Pettycash CHF 0.00 0.001003 Bank PostFinance CH74 0900 0000 6041 4391 4 (CHF) (CHF 3'001.45) 2'496.32 1'715.121004 Bank PostFinance CH77 0900 0000 9139 3130 5 (EUR) 9'391.59 1'490.321006 PayPal account (EUR) 73.37 191.501007 PayPal account (CHF) 0.00 0.001008 Bank check 0.00

110 Accounts receivable 0.00 0.00

1100 Accounts receivable 0.00 0.00

120 Inventories 1.00 1.00

1200 Inventories publications 1.00 1.00

130 Accrued assets 0.00 0.00

1300 Prepaid assets 0.00 0.00

14 FIXED ASSETS 0.00 0.00

140 Financial Assets 0.00 0.00

1400 Securities (Investments) 0.00 0.00

TOTAL ASSETS 11'962.28 3'397.94

2 LIABILITIES EUR EUR

200 Short-term liabilities 0.00 0.00

2000 Creditor 0.00 0.00

230 Accrued liabilities (short-term) 0.00 0.00

2300 Accrued liabilities (short-term) 0.00 0.00

280 Association's assets 3'397.94 2'313.90

2800 Association's assets per 1 January 2014 3'397.94 2'313.90

290 Annual financial result 8'564.34 1'084.04

2900 Total loss /profit 8'564.34 1'084.04

TOTAL LIABILITIES 11'962.28 3'397.94

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2014

Budget 2014

(revised)

EXPENSE EUR EUR

4 GENERAL AND ADMINISTRATIVE EXPENSES 14'061.15 13'150.00

40 EXPENSES FOR PROJECTS AND SERVICES 14'061.15 13'150.00

401 PR and Publications 165.34 500.00

4010 Expenses for Newsletter 0.00 0.00

4015 Expenses for Publications 0.00 0.00

4016 Expenses for general media and PR work 0.00 0.00

4019 Expenses for Webpage (CHF 198.80) 165.34 500.00

402 Expenses for Projects 13'895.81 12'650.00

4020 Project Flyer 'Panoramas worldwide' 0.00 0.00

4021 Organisation of International Panorama Conference 13'385.81 12'000.00

4022 Diverse projects according to annual strategic plan 510.00 650.00

43 EXPENSES FOR FUNDRAISING 0.00 0.00

4300 Expenses for Fundraising activities 0.00 0.00

5 PERSONNEL EXPENSE 4'709.71 4'750.00

56 SALARIES OF ADMINISTRATION 4'000.00 4'000.00

5600 Salaries 4'000.00 4'000.00

5610 Fees for third parties 0.00 0.00

58 OTHER PERSONNEL EXPENSE 709.71 750.00

5810 Travel and meal expenses 709.71 750.00

5815 Divers Personnel expenses 0.00 0.00

6 OTHER EXPENSES OF THE ASSOCIATION 812.73 1'025.0060 BUSINESS PREMISES 0.00 0.00

61 PURCHASES, MAINTENANCE, REPAIRS 0.00 0.00

6100 Purchases, Maintenance, Repairs 0.00 0.00

63 INSURANCES, FEES 215.39 0.00

65 ADMINISTRATIVE EXPENSES 562.34 525.00

650 Administrative Expenses 15.95 125.00

6500 Office materials, printing, photocopies 15.95 100.00

6505 Literature 0.00 25.00

651 Phone, fax, Internet, postage 546.39 400.00

6510 phone, fax, Internet-connection 72.46 0.00

6515 postage 39.54 150.00

6520 Other administrative expenses 434.39 250.00

653 Consultancy 0.00 0.00

6530 Fees for Consultants 0.00 0.00

66 ADVERTISING FOR THE ASSOCIATION (not for projects, services or the conferences) 0.00 500.00

6600 Advertising to gain members 0.00 500.00

67 OTHER EXPENSES OF THE ASSOCIATION 35.00 0.00

6700 Executive Board (costs for meetings and travel) 0.00 0.00

6710 Organisation of General Assembly 0.00 0.00

6715 Membership fees with other organisations 0.00 0.00

- 3 -


6720 Annual report (print and envoy) 0.00 0.00

6725 Other expenses 35.00 0.00

6730 Auditing 0.00 0.00

69 DEPRECIATION 0.00 0.00

6900 Depreciation 0.00 0.00

7 FINANCE COST 487.89 650.00

700 Other Finance Cost 487.89 650.00

7000 Bank charges (CHF 60.00 + EUR 48.92) 98.82 50.00

7001 Credit Card payment expenses (PayPal) 389.07 200.00

7002 Foreign Currency Exchange loss 0.00 400.00

8 EXTRAORDINARY EXPENSE 0.00 0.0081 EXTRAORDINARY EXPENSE 0.00 0.00

89 TAXES 0.00 0.00

TOTAL EXPENSE 20'071.48 19'575.00

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2014

Budget 2014

(revised)

INCOME EUR EUR

30 MEMBERSHIP FEES 14'565.69 12'000.00

3000 Annual Membership fees (CHF 1'309.51 + EUR 13'476.56) 14'565.69 12'000.00

34 OPERATING RESULT 14'040.66 12'200.00

341 Income from Publication sales (CHF 65.92 + EUR 358.00) 412.83 200.00

342 Income from Projects and Services 0.00 0.00

344 Income from International Panorama Conference 13'627.83 12'000.00

35 FUNDRAISING INCOME 5.00 0.00

350 Donations 5.00 0.00

352 Sponsoring 0.00 0.00

36 OTHER INCOME 10.00 0.00

3605 Diverse revenues 10.00 0.00

7 FINANCIAL INCOME 14.47 5.007010 Bank interest, Income from cash (CHF 1.45 + EUR 3.39) 5.00 5.00

7011 Foreign Currency Exchange gain 9.47 0.00

8 EXTRAORDINARY INCOME 0 081 EXTRAORDINARY INCOME 0.00 0.00

TOTAL INCOME 28'635.82 24'205.00

ANNUAL FINANCIAL RESULT 2014dget 2014(revised)

EUR EUR

Total Expense 20'071.48 19'575.00

Total Income 28'635.82 24'205.00

90 Total loss / profit 8'564.34 4'630.00

Association's assets 1 Jan. 3'397.94 3'397.94

Association's assets 31 Dec. 11'962.28 8'027.94

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ANNEX: EXPLICATORY REMARKS

Legal regulations as to Swiss law (Swiss Civil Code)

Accounting:

Art. 69aThe committee shall keep an account of the association’s income, expenditure and assets. If the association is obliged to register in the commercial register, the provisions of the Code of Obligations on commercial accounting apply.Auditing:

Art. 69b1 The association must submit its accounts to a full audit by external auditors if two of the following figures are exceeded in two successive business years:1. total assets of CHF 10 million,2. turnover of CHF 20 million,3. average annual total of 50 full-time staff.2 The association must submit its accounts to a limited audit by external auditors if a member with personal liability or an obligation to provide further capital so requests.3 The provisions of the Code of Obligations on external auditors for companies apply mutatis mutandis.4 In all other cases the articles of association and the general meeting are free to make such auditing arrangements as they deem fit.

see below

Duty to pay subscriptions:

Art. 71Members have a duty to pay subscriptions if the articles of association so provide.Status of former members:

Art. 731 Members who resign or are excluded have no claim on the assets of the association.2 They are liable for the subscriptions due during the period of their membership.Liability:

Art. 75aThe association is liable for its obligations with its assets. Such liability is limited to the assets unless the articles of association provide otherwise.

Associations not registered in the commercial register are allowed to lead a very easy calculation. It must inform only about the income and expenses. Temporal and objective demarcations must not be carried out.

Basically associations are free to decide whether they want to carry out an audit and how this is to be carried out if necessary.

It is even allowed not to execute an audit at all. There are two options to carry out the audit: Either an auditor’s broad examination with negatively formulated exam statement or the check after the Swiss exam standard with positively formulated exam statement. The latter does not include an audit of an eventual internal-risk-control-system and no separate report to the Executive Board.

It is allowed to let carry out such an audit by one or several association’s members who dispose of no legal licensing as an auditor. Nevertheless, for reasons of the internal control and responsibility of the Executive Board and the operational Secretariat an association-internal audit is recommended.

However, the law intends two exceptions in which an audit must be carried out by an external auditor with suitable licensing:- Above mentioned criteria in Art. 69b- The association must audit his accountancy by an admitted auditor as a so called ‘Eingeschränkte Revision’ (restricted audit) if an association member who is subordinate to a personal liability or an additional payment duty requires this. Such a restricted audit must follow defined standards.In these both cases the association must register in the commercial register.

Taxes

According to the legal regulations, IPC has been registered with the tax office in Luzern / Switzerland. This is to fulfil the legal regulations. IPC will most probably never pay taxes in Switzerland since we are below the limits of CHF 100.000 of assets and CHF 5.000 profit a year.If any larger donations will be announced in the future, IPC shall apply for a tax exception in Luzern.

VAT

As a cultural not-for-profit association with less than at least CHF 150,000 of turnover from taxable achievements, IPC is not taxable for the value added tax.

currency exchange rate CHF to EUR:

Accounts no. 7002 and 7011 / 'Foreign Currency Exchange loss' and 'Foreign Currency Exchange gain' include the differencies resulting from the end of year exchange rate and the daily rate used for transfer payments from CHF to EUR (or EUR to CHF) accounts.

EUR 1 = CHF 1.20235(as of 2014-12-31; Official currency exchange converter of the Swiss Federal Tax Administration www.ictax.admin.ch)

Fiscal Year

The fiscal year begins on 1st January and ends on 31st December of each year.

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Expenditures in accordance with budget only

Expenditure of IPC funds may be made only in accordance with the annual budget prepared under the guidelines established by the Treasurer and approved by the Executive Board.

Membership Fee

Each member of IPC (except Honorary Members and elected members of the Executive Board in case they are registered as individual or student members) shall pay an annual membership fee (dues) at a rate recommended by the Executive Board and approved by the General Assembly. The different membership categories may cause different membership fees.Every year, the Executive Board shall announce the amount of the annual membership fee for the following year for each member category.The annual membership fee shall cover the calendar year in question.

fees fixed for 2014 (2013-11-24):Individual Member EUR 100Student Member EUR 50Institutional Member EUR 1'000Supporting Member EUR 2'000

Compensation to the Executive Board members

A compensation can be awarded the members of the Executive Board. This is to be fixed in the budget. no compensations in 2013

Auditing of Accounts

At its annual meeting, the General Assembly shall appoint two persons (individual members or representatives of institutional members) acting as auditing committee or an auditing firm as auditors of IPC. The persons or organisation appointed as auditor will draw up an annual report on the accounts of IPC.

Auditors elected (2014-09-12):- Gabriele Koller- Blagovesta Momchedjikova

Signature regulation

The Executive Board and the Secretary-General lead the legally binding group signature to two. It signs in each case the President or in the prevention case the Vice-President or Treasurer, together with another member of the Executive Board or the Secretary-General.

Payments from IPC's bank accounts with PostFinance Switzerland

Payments from the two bank accounts must be authorized by the Secretary-General and the Treasurer One person alone cannot execute a payment due to technical restrictions.Payments to the Secretary-General for personell expenses must be authorized by the Treasurer and the President.

Depreciations

In accordance to Swiss law, IPC reduces the value of its inventories (e.g. publications) within the year of the purchase. The inventories are summed up to EUR 1.00 in total.

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TRANSLATIONS

english german french

Depreciation on movable tangible assets

Abschreibungen auf mobilen Sachanlagen

Amortissement immobilisations mobiles

Depreciation EDP equipment Abschreibungen EDV Amortissement informatiqueDepreciation vehicles Abschreibungen Fahrzeuge Amortissement véhicules

Depreciation furniture, installationsAbschreibungen Mobiliar, Einrichtungen Amortissement mobilier, installations

Old age pension insurance owner AHV Inhaber persönlich AVS patronOld age pension insurance, unemployment ins., family fund AHV, ALV, FAK AVS, AC, CAFAccrued assets Aktive Rechnungsabgrenzungen Comptes de régularisation actifsAssets Aktiven ActifsOther short-term liabilities Andere kurzfristige Verbindlichkeiten Autres engagements à court termeFixed assets Anlagevermögen Actifs immobilisésExpense on operating real estate property Aufwand betriebliche Liegenschaften Actifs immobilisésExtra-ordinary result Ausserordentlicher Erfolg Produit extraordinaireBank Bank BanqueContributions, donations Beiträge, Vergabungen Cotisations, donsVariations of balance Bestandesänderungen Variations inventaire

Additional operating result Betriebliche Nebenerfolge Résultat des activités d'exploitation accessoires

Operating result 1 Betriebsergebnis 1 Résultat d'exploitation 1Operating result 2 Betriebsergebnis 2 Résultat d'exploitation 2Operating result 3 Betriebsergebnis 3 Résultat d'exploitation 3

Revenues from goods and servicesBetriebsertrag aus Lieferungen und Leistungen

Résultat résultat des livraisons et prestations de services

Non-operating result Betriebsfremder Erfolg Produit hors exploitationBalance sheet Bilanz BilanBalance sheet as of Bilanz auf den Bilan auuntil bis auGross profit 1 Bruttoergebnis 1 Bénéfice brut 1Gross profit 2 Bruttoergebnis 2 Bénéfice brut 2Gross revenue Bruttoertrag Bénéfice brutBookkeeping and consulting Buchführungs- und Beratungsaufwand Comptabilité et conseil Office stationery Büromaterial Matériel de bureauLoan Darlehen EmpruntAccounts receivable Debitoren DébiteursAllowance for doubtful accounts Delkredere DucroireDirect purchase costs Direkte Einkaufsspesen Charges directes d'achatDirect cost Direkter Aufwand Charges directesEDP EDV InformatiqueShareholders' equity Eigenkapital Total fonds propresShareholders' equity as of Eigenkapital per Fonds propres au

Self-manufacture and own usage Eigenleistungen und EigenverbrauchPrestations propres et prestations à soi-même

Rent equivalent of own premises Eigenmiete Loyer propre

Energy and waste disposal Energie- und Entsorgungsaufwand Charges d'énergie et d'évacuation des déchets

Result of operating real estate property Erfolg betriebliche Liegenschaften Résultat immeubles commerciauxProfit and Loss account Erfolgsrechnung Compte de profits et pertesProfit and Loss account of Erfolgsrechnung vom Compte de profits et pertes duRevenue of operating real estate property Ertrag betriebliche Liegenschaften Produits immeubles commerciauxRevenue reductions Ertragsminderungen Diminution de produitsTechnical literature, journals Fachliteratur, Zeitungen Littérature professionnelle, journauxVehicle cost Fahrzeugaufwand Frais de véhiculesVehicle Fahrzeuge VéhiculesFinance cost Finanzaufwand Frais financiersFinancial income Finanzertrag Produits financiers

Cash and equivalents and securities Flüssige Mittel und Wertschriften Liquidités et titresAccounts receivable Forderungen CréancesReceivable from government Forderungen gegenüber Staat Créances envers la ConfédérationLiabilities Fremdkapital Fonds étrangersShort-term liabilities Fremdkapital kurzfristig Fonds étrangers à court termeLong-term liabilities Fremdkapital langfristig Fonds étrangers à long termeThird party rent Fremdmieten Loyers tiersHeating, lighting, water Heizung, Beleuchtung, Wasser Chauffage, éclairage, eauMortgage interests Hypothekarzinsen Intérêts hypothécairesMortgages Hypotheken HypothèquesImmovable tangible assets Immobile Sachanlagen Immobilisations corporelles Financial statements Jahresrechnung Comptes annuelsCapital Kapital CapitalPettycash Kasse CaisseLong-term financial liabilities Langfristige Finanzverbindlichkeiten Engagements financiers à long termeSalary spouse Lohn Ehefrau Salaire épouseSalaries Löhne SalairesBusiness rental value Mietwert Geschäft Valeur locative commercialeRental income Mietzinseinnahmen Produit des loyersMovable tangible assets Mobile Sachanlagen Installations mobilesFurniture, installations Mobiliar, Einrichtungen Mobilier, installationsPacking material Packmaterial Emballages

Accrued liabilities (short-term)Passive Rechnungsabgrenzungen und kurzfristige Rückstellungen

Comptes de régularisation passifs et provisions à court terme

Liabilities and shareholders' equity Passiven PassifsPersonnel expense Personalaufwand Frais du personnelStaff insurances Personalversicherungen Assurances du personnelPension fund Personalvorsorge Caisse de retraitePostal check Postcheck CCPPrivate Privat PrivéPrivate withdrawals Privatbezüge Prélèvements privésPersonal insurances Privatversicherungen Assurances privésPremises' cost Raumaufwand Frais de locaux

Cleaning, auxiliary material Reinigung, HilfsmaterialMatériel de nettoyage, matériel auxiliaire

Insurances, duties, fees, permitsSachversicherungen, Abgaben, Gebühren, Bewilligungen Assurances choses, droits et taxes

Other operating cost Sonstiger Betriebsaufwand Autres charges d'exploitationSocial security cost Sozialversicherungsaufwand Charges socialesTaxes Steuern ImpôtsTelephones, postage, fax Telefon, Porti, Fax Téléphone, ports, faxOther personnel expense Übriger Personalaufwand Autres frais de personnelOther administrative expense Übriger Verwaltungsaufwand Autres frais d'administrationCurrent assets Umlaufvermögen Total actifs circulantsRepair, maintenance, substitution rent space

Unterhalt, Reparatur, Ersatz Mieträume

Entretien, réparation, remplacement locaux loués

Repair and maintenance real estate property URE Liegenschaften Entretien, réparation, immeublesRepair, maintenance/ Leased movable assets

URE/ Leasingaufwand mobile Sachanlagen

Entretien, réparation, leasing installations mobiles

Liabilities from goods and servicesVerbindlichkeiten aus Lieferungen und Leistungen

Engagements résultant d'achats et de prestations de services

Insurances, levies on real estate property

Versicherungen, Abgaben, Liegenschaften Assurances et taxes immeubles

Administrative and computer expense Verwaltungs- und Informatikaufwand Frais administratifs et informatiquesPrior year Vorjahr Année précéd.Inventories and work in progress Vorräte und angefangene Arbeiten Stocks et travaux en coursCost of goods sold Warenaufwand Achat marchandisesPublicity Werbeaufwand Frais publicitairesSecurities (Investments) Wertschriften Titres

IPC Secretariat International Panorama Council

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Transcript of IPC Secretariat International Panorama Council