TRANSPARENCY INTERNATIONAL E.V. FINANCIAL STATEMENTS · financial management system as well as...

TRANSPARENCY INTERNATIONAL E.V.

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015

Transparency International is a global movement with one vision: a world in which government, business, civil society and the daily lives of people are free of corruption. Through more than 100 chapters worldwide and an international secretariat in Berlin, we are leading the fight against corruption to turn this vision into reality.

© 2016 Transparency International. All rights reserved.

TABLE OF CONTENTS

TABLE OF CONTENTS ................................................................................................................................. 1

GENERAL INFORMATION ............................................................................................................................ 2

MANAGING DIRECTOR’S REPORT ............................................................................................................. 4

AUDIT REPORT ............................................................................................................................................. 9

CONSOLIDATED STATEMENT OF FINANCIAL POSITION ...................................................................... 11

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME ............................................................ 12

CONSOLIDATED STATEMENT OF CHANGES IN RESERVES ................................................................ 13

CONSOLIDATED STATEMENT OF CASH FLOWS ................................................................................... 14

NOTES ......................................................................................................................................................... 15

ANNEXES .................................................................................................................................................... 44

2 GENERAL INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2015

GENERAL INFORMATION

Board of Directors: :NAME COUNTRY NOTES

José Ugaz Peru Chair

Elena A. Panfilova Russia Vice Chair

Nada Abdelsater Abusamra Lebanon Elected Sept. 2015

Iftekhar Zaman Bangladesh

Sion Assidon Morocco

Emile Carr Sierra Leone

Jeremy Carver United Kingdom

Mercedes de Freitas Venezuela

Mark Mullen Georgia

Natalia Soebagjo Indonesia

Elizabeth Ungar Bleier Colombia

J.C. Weliamuna Sri Lanka

Sergej Muravjov Lithuania Until Sept. 2015

Managing Director: Cobus de Swardt

Address: 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

Registration : Registration office: Amtsgericht Charlottenburg

Registration number: VR 13598 B

Date of latest change: 27/11/2014

Tax registration : Registration office: Finanzamt für Körperschaften I

Tax number: 27/678/51105

3 GENERAL INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2015

Date of latest triennial exemption: 05/05/2014

Value Added Tax (VAT) identification number: DE273612486

Auditors :

KPMG AG

Wirtschaftsprüfungsgesellschaft

Klingelhöferstraße 18

10785 Berlin

Germany

Banks :

Commerzbank AG

Theodor-Heuss-Platz 6

10877 Berlin

Germany

Deutsche Bank AG

Unter den Linden 13/15

10117 Berlin

Germany

Citibank NA

6400 Las Colinas Blvd

Irving, TX 75039

United States

Bank of America NA

100 North Tryon Street

Charlotte, NC 28255

United States

4 MANAGING DIRECTOR’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2015

MANAGING DIRECTOR’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2015

The Managing Director presents his annual report on the affairs of Transparency International e.V. –

henceforth referred to as TI-S or the Secretariat – for the year ended 31 December 2015.

GOVERNANCE STRUCTURE

The TI Movement

Transparency International (TI) is an unincorporated, international coalition, which has the objective

to stop corruption and promote transparency, accountability and integrity at all levels and across all

sectors of society. The TI movement consists of more than 100 National Chapters, Chapters in

Formation and National Contacts in different countries throughout the world and an international

Secretariat in Berlin. Additionally, the movement comprises Transparency International Liaison Office

to the European Union (TI-EU), based in Brussels, and Friends of Transparency International (FOTI)

based in New York. All other movement entities are referred to as coalition partners.

TI-Secretariat

Transparency International e.V. (TI-S) is an incorporated membership association registered in Berlin

and recognised as being exempt from income tax in Germany. Its governing document is the Charter

of Transparency International.

The members of the association are independent persons or entities. Their accreditation is the result

of a formal process, awarding them the status “Individual Member” (physical persons) or accredited

“National Chapter” (entities). These statuses grant voting rights at Membership Meetings.

Representatives of National Chapters and Individual Members meet on an annual basis at the Annual

Membership Meeting (AMM) to learn from each other, coordinate their activities, hold the Board of

Directors to account and elect new Board members. The Board is comprised of twelve members who

are elected for a three-year term and hold the Secretariat to account, including by review and approval

of its budget. The Board has several committees, including the Finance and Audit Committees, which

advise the Board on financial matters.

The Secretariat’s operations are led by the Managing Director, who has registered power of attorney

for the organisation. The Managing Director reports to the Board of Directors.

OBJECTIVES AND ACTIVITIES

Overview

In line with the TI Charter, the main objective of TI-S is “to take action to combat corruption and

prevent criminal activities arising from corruption so as to help build a world in which Government,

politics, business, civil society and the daily lives of people are free of corruption, because of the


potential of corruption to undermine economic development, generate poverty, foster political

instability and create global insecurity”.

In particular, this is done by:

Raising public awareness of the occurrence and impact of corruption;

Developing coalitions to address it;

Developing and disseminating tools to curb it;

Promoting transparency and accountability in politics and business;

Monitoring the control of corruption; and

Supporting institutions and mechanisms to combat it.

2015 achievements and impacts

The Unmask the Corrupt campaign has reached a new level this year by asking people all over the

world to nominate and then vote for the worst cases of grand corruption, i.e. those that have the

biggest impact on society. This has made TI’s voice stronger and bolder, and broadened its

supporters’ base: more than 125,000 cast their vote, and the social media reach went over 20,000,000

people. Even though the vote started quite late in the year, it can already be said that the campaign

had impact on the Bautista case (Dominican Republic), in Tunisia and at FIFA.

Beyond campaigns, TI kept focusing on the engagement of more and more people, mostly through

outreach to youth and support to victims and witnesses of corruption. TI published more stories about

how citizens have been helped by Chapters to find a solution to their grievances. For example, TI

Zimbabwe gave advice to the family of a girl who had been raped, and whose attacker bribed an

official in order to get away with it. He was eventually brought to court and sentenced thanks to the

Chapter’s intervention. Cases like this provide invaluable data on corruption, and TI is focusing on

improving data collection and analysis.

With a new sectoral focus, the Transparency in Corporate Reporting publication on telecommunication

companies was one of the highlights on business integrity, with almost half of the assessed firms

engaging with us in the process. Tools that have been developed by the Secretariat, such as the

Business Integrity Country Agenda or the national forums to engage business, have gained

momentum in the TI Movement and Chapters are getting more and more involved in this area of work.

TI’s global advocacy and policy work has focused on several fronts. The approval of a stand-alone

goal on governance (Goal 16) and a specific target to reduce corruption and bribery (target 16.5) as

part of the new Sustainable Development Goals (SDGs) was the highpoint of several years of TI’s

engagement in the post-2015 process. Another achievement was the inclusion of anti-corruption and

open data commitments in the outcome document for the Third International Financing for

Development Conference. Finally, TI pushed for the G20 Beneficial Ownership Transparency

Principles to be implemented in practice after the commitment made in 2014.

TI’s main research product this year was the Global Corruption Barometer for Africa, which provides

invaluable data on what people in the region think about corruption and what they can do against it.

The timing of the Corruption Perceptions Index launch was moved to January 2016, in order to give

more space for Chapters to do advocacy and communications work around anti-corruption day on 9th

December. The Helpdesk developed 75 new answers to corruption-related queries, and thereby

informed the work of many Chapters. At the national level, five new National Integrity System

assessments were launched in Europe and Central Asia, giving Chapters a thorough evidence base

for their future advocacy. The Secretariat has supported these efforts, while reducing its involvement

in the research in order to be able to focus on other strategic priorities.


All these activities have largely contributed to boost TI’s visibility worldwide, supported by a new style

of communications (based for example on more visual storytelling), which better suits our bolder

campaigning efforts. Following the redesign of the public website homepage to adapt it better to

mobile devices, visits went up by 30% (from September 2014 to September 2015). Social media reach

significantly increased: Facebook fans were up from 180,000 to 269,000, and Twitter followers up

from 57,700 to about 90,000, with more than 4,000 retweets or mentions of TI content per month.

Achievements at the national level were also very significant. To cite just a few:

Improvements in the education sector in Honduras;

Passing of a new law on beneficial ownership registries in Norway;

Adoption of a whistleblower protection law in the Punjab province, proposed by TI Pakistan;

In Bangladesh, new projects related to climate change are now subject to tougher inspections and will face regular audits from both the office of the controller and the auditor general.

Interestingly, Chapters are also taking more and more leadership in multi-country thematic initiatives.

Five of them (on mining, humanitarian aid, the judiciary, defense and security, and the health sector)

are now being run by a Chapter, a good example of the promotion of Chapters’ leadership and

decentralisation of expertise.

At a more internal level, in addition to the strategic development process, TI-S has improved its

financial management system as well as internal controls (e.g. on internal complaints mechanisms).

Forging a better understanding of costs drivers, introducing a Value for Money policy and testing ways

of assessing Value for Money have been essential to enhancing TI-S’s efficiency and effectiveness.

Finally, in order to track the Secretariat’s contribution to the new strategy in the next five years, the

Monitoring Evaluation and Learning systems have been revamped to focus much more on impact and

learning.

Plans for the Future

At the 2015 Annual Membership Meeting, TI adopted Together Against Corruption: Transparency

International Strategy 2020. This global 5-year strategy sets an ambitious direction for the future

activities of the global TI movement, focused on three key areas:

People and Partners: TI’s aim is to foster a global culture of anti-corruption action. TI

will increasingly support individuals and groups of people to act and demand

accountability – and will work to protect them when they are at risk. Extending the

boundaries of the anti-corruption movement, TI will work with an increasingly wide range

of people and partners to drive anti-corruption progress.

Prevention, enforcement and justice: In many countries, corruption prevention

systems, laws and standards remain weak. TI will develop, monitor and advocate for key

anti-corruption standards and implementation of the best available regulations. At the

same time, TI will strengthen its ability to engage when both law enforcement and justice

systems fail to pursue cases of corruption, resulting in impunity.

Strong movement: TI’s organisational model is unique and enables it to combine global

and local advocacy, using locally-rooted, country-based experiences to inform their work.

TI will continue to draw on this global reach, and ensure strong presence where it matters

the most. TI will innovate and identify new tools and new ways to understand what works


to stop corruption. Investing in their accountability, people and performance, TI will be

better equipped for the challenges ahead.

TI-S adopted a 5-year Implementation Plan, consistent with this strategy, in December 2015 to

help prioritise the Secretariat’s contribution to implementing Together Against Corruption.

Providing a roadmap for the years leading up to 2020, the Implementation Plan at the same time

allows for flexibility to react to opportunities and events, as they may emerge, and to adapt the

Secretariat’s focus based on regular reviews of progress and context of our work.

To effectively organise its work around the nine “areas of contribution” to the TI movement’s

global strategy identified in the TI-S Implementation Plan and supported by a set of

recommendations adopted by the TI Board of Directors, which followed a review of key TI-S

structures, processes and ways of working, the Secretariat is preparing to embark on an

“organisational transformation” to help the Secretariat be ready to face the challenges of the

future.

RISK MANAGEMENT

As an advocacy organisation, taking risks is an essential part of affecting change. The purpose of

strengthening how risk is managed is not to make the movement more risk averse, but rather to make

it more capable of identifying, assessing and addressing risks. In short, managing risks more

effectively allows the organisation to fight corruption more successfully.

The Board has ultimate responsibility for risk management and to ensure that there are structures and

processes in place for the effective management of risk. Responsibility for risk oversight has been

delegated to the Audit Committee, which reports and provides advice regularly to the Board.

A Risk Management Committee operates within the Secretariat; it oversees the risk management

infrastructure, which rests on five pillars that are integrated and each broadly responsible for an area

of risk, including: 1) Institutional; 2) Political and Legal; 3) Personnel safety; 4) Media interest and

reputation; and 5) National Chapters. Cross-cutting the five pillars is a new focus on programmatic

risk, which will concentrate particularly on the fundamental shifts in how TI approaches fighting

corruption, from people engagement to campaigning and case work. The Committee also leads on

the implementation and maintenance of robust and effective systems and processes to manage day-

to-day risks across the organisation.

The Audit Committee has reviewed current risk management arrangements, and considers that they

are sufficient to ensure that major risks are identified and systems are established to manage them.

The Audit Committee regularly receives updates on risk management and reviews the overall systems

and processes on risk management yearly.

FINANCIAL REVIEW

Results review

In 2015 total income for TI-S remained in line with previous years, increasing by approximately 1%

from €26,850,094 in 2014 to €27,097,999 with both unrestricted and restricted funding being subject

to minor fluctuations.

9 AUDIT REPORT FOR THE YEAR ENDED 31 DECEMBER 2015

AUDIT REPORT

INDEPENDENT AUDITOR'S REPORT

To Transparency International e.V., Berlin

We have audited the accompanying consolidated financial statements of Transparency

International e.V., Berlin and its subsidiary, which comprise the Consolidated Statement of

Financial Position, the Consolidated Statement of Comprehensive Income, the Consolidated

Statement of Changes in Reserves, the Consolidated Statement of Cash Flows and the Notes

to the Financial Statements for the year ended 31 December 2015.

Management's Responsibility for the Consolidated Financial Statements

Management is responsible for the preparation and fair presentation of consolidated financial

statements in accordance with IFRSs, as adopted by the EU and for such internal control as

management determines is necessary to enable the preparation of consolidated 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 ethical requirements and plan and perform the audit to obtain

reasonable assurance about whether the consolidated financial statements are free from material

misstatement.

An audit involves procedures to obtain audit evidence about the amounts and disclosures in the

financial statements. The procedures selected depend on the auditor's judgment, including the

assessment of the risks of material misstatement of the consolidated financial statements,

whether due to fraud or error. In making those risk assessments, the auditor considers internal

control relevant to the parent company`s preparation and fair presentation of consolidated

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

group`s internal control. An audit also includes evaluating the appropriateness of accounting

policies used and the reasonableness of accounting estimates made by management, as well

as evaluating the overall presentation of the consolidated financial statements.

11 FINANCIAL STATEMENTS AS OF 31 DECEMBER 2015

Consolidated Statement of Financial Position

ASSETS Notes

all amounts are stated in Euros

Current Assets

Cash and cash equivalents 3 13,705,213 8,922,597

Accounts receivable 1,267,745 1,080,539

Debtors 4 187,149 269,435

Accrued income 5 1,080,596 811,104

Advances to project partners 6 1,609,285 5,559,159

Other current assets 7 244,074 165,163

Current Assets, total 16,826,317 15,727,458

Non Current Assets

Intangible assets 8 27,909 39,048

Tangible assets 8 218,094 169,265

Investments 9 2,500 2,500

Other f inancial assets 9 85,161 100,683

Non Current Assets, total 333,664 311,496

Assets, total 17,159,981 16,038,954

LIABILITIES AND RESERVES Notes


Current Liabilities

Accounts payable 1,312,218 1,211,702

Liabilities to project partners 10 422,912 114,961

Liabilities to suppliers 11 546,272 294,693

Other current liabilities 12 343,034 802,048

Deferred income, current 13 7,030,536 11,204,258

Current Liabilities, total 8,342,754 12,415,960

Non Current Liabilities

Deferred income, non current 14 4,077,933 -

Other non current liabilities 9 1,250 1,250

Provisions 15 831,691 -

Non Current Liabilities, total 4,910,874 1,250

Reserves 16 3,906,353 3,621,744

Liabilities and Reserves, total 17,159,981 16,038,954

The notes on pages 15 to 43 form part of these f inancial statements

31 December 2015 31 December 2014

31 December 2015 31 December 2014


Consolidated Statement of Comprehensive Income

Notes 2015 2014


Operating income

Unrestricted income 17.a 7,778,135 7,556,694

Restricted income 17.b 19,098,929 19,151,059

Other income 17.c 220,935 142,341

Operating Income, total 27,097,999 26,850,094

Expenditure

Personnel expenses 19 10,011,855 10,362,854

Partner support 20 10,944,525 10,887,399

Other expenses 21 5,652,007 5,341,069

Depreciation and amortisation 8 123,366 122,900

Expenditure, total 26,731,753 26,714,222

Result from Operating Activities 366,246 135,872

Financial Result, net 24 (81,805) 25,889

Comprehensive Income, total 284,441 161,761

All the above results are derived from continuing activities.

There are no recognised gains and losses other than the ones stated above.

The notes on pages 15 to 43 form part of these financial statements


Consolidated Statement of Changes in Reserves

Free Reserv es Total

Special Fund Netw ork Reserv e


Opening balance at 01 January 2014 2,535,483 774,500 150,000 3,459,983

Transfer from Total Comprehensive Income in 2014 161,761 - - 161,761

Balance at 31 December 2014 2,697,244 774,500 150,000 3,621,744

Opening balance at 01 January 2015 2,697,244 774,500 150,000 3,621,744

Transferred reserves on consolidation of

subsidiary 168 - - 168

Transfer from Total Comprehensive Income in 2015 284,441 - - 284,441

Balance at 31 December 2015 2,981,853 774,500 150,000 3,906,353

The notes on pages 15 to 43 form part of these financial statements

Designated Reserv es


Consolidated Statement of Cash Flows Notes 2015 2014


Total Comprehensive Income 284,441 161,761

CASH FLOW FROM OPERATING ACTIVITIES

Adjustments for:

Depreciation and amortisation 8 123,366 122,900

Loss on disposal of f ixed assets 8 12,473 12,887

Interest income/expense 24, 9 (20,996) (9,702)

Unrealised currency translation gains and losses 24 76,074 (37,557)

Provisions 15 831,691 -

Adjustments: 1,022,608 88,528

Granting activities:

Decrease/(Increase) in advances to project partners 6 3,949,874 2,788,919

(Decrease)/Increase in liabilities to project partners 10 307,951 (217,282)

Decrease/(Increase) in accrued income 5 (269,492) 2,060,499

(Decrease)/Increase in deferred income 13 (4,173,722) (7,252,294)

Cash flow from granting activities (185,389) (2,620,158)

Other operating activities:

Decrease/(Increase) in debtors and other current assets 4, 7 3,375 28,031

(Decrease)/Increase in liabilities to suppliers and other c. liab. 11, 12 (207,435) (500,091)

Decrease/(Increase) in other f inancial assets 9 15,522 -

Interest income received 24 21,492 10,951

Interest expense paid 24 (496) (1,249)

Cash flow from other operating activities (167,542) (462,358)

Net cash f low from operating activities 954,118 (2,832,227)

CASH FLOW FROM INVESTING ACTIVITIES

Disbursements for the purchase of f ixed assets 8 (173,529) (112,445)

Proceeds from sale of f ixed assets 8 - 433

Net cash f low from investing activities (173,529) (112,012)

CASH FLOW FROM FINANCING ACTIVITIES

Disbursement for granted loans 7 - 17,079

Reserves transferred upon consolidation SoCR 168 -

Release of former endow ment funds 14 4,077,933 -

Net cash f low from financing activities 4,078,101 17,079

Decrease/Increase in cash and cash equivalents 4,858,690 (2,927,160)

Cash and cash equivalents balance at 01 January 3 8,922,597 11,812,200

(Decrease) / Increase in cash and cash equivalents 3 4,858,690 (2,927,160)

Effect of exchange rate f lutuation on cash held 24 (76,074) 37,557

Cash and cash equivalents at 31 December 13,705,213 8,922,597

The notes on pages 15 to 43 form part of these f inancial statements


NOTES

Transparency International e.V. (henceforth referred to as TI-S or the Secretariat) is a registered, incorporated

association (“eingetragener Verein”) based at 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.

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 2015.

TI-S presents consolidated financial statements. The area of consolidation is defined in more detail below.

The financial statements are presented in units of Euros, which is the entity’s functional currency.

1. ACCOUNTING POLICIES

The accounting policies adopted in the preparation of the consolidated financial statements of the Secretariat

are as detailed here below.

1.a Basis of preparation

The financial statements have been prepared in accordance with International Financial Reporting Standards

(IFRS) as adopted by the European Union (henceforth, Adopted IFRS).

The financial statements have been prepared voluntarily, under the historical cost basis. The accounting

policies adopted in preparing these statements are consistent with those applied in the year ended 31

December 2014 except for the change described in note 1.f – Basis of consolidation.

1.b Changes in adopted IFRS

During the last reporting period, the following standards and interpretations have become effective. As such

they been adopted by the Secretariat, although none had a significant impact on the financial statements for

the year ending 31 December 2015:

Improvements to IFRS (2011-2013) IFRS 1, IFRS 3, IFRS 13 and IAS 40

Improvements to IFRS (2010-2012) IFRS 2, IFRS 3, IFRS 8, IFRS 13, IAS 16, IAS 24 and IAS 38

Amendments to IAS 19 Defined Benefit Plans: Employee Contributions

At the date of issue of these financial statements the following standards and interpretations, which have not

been applied in these financial statements, were issued but not yet effective. TI-S is currently taking all the

necessary steps to assess the impact of these standards on its statements and implement them accordingly,

if necessary, by their effective date. Management anticipates that the adoption of these standards and

interpretations in future periods will have no material impact on the financial statements of the Secretariat.

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 January 2016:

Amendment to IFRS 11: Accounting for Acquisitions of Interests in Joint Operations, effective for accounting periods beginning on or after 1/1/2016


Amendments to IAS 1: Disclosure Initiative, effective for accounting periods beginning on or after 1/1/2016

Amendments to IAS 16 and IAS 38: Clarification of Acceptable Methods of Depreciation and Amortisation, effective for accounting periods beginning on or after 1/1/2016

Amendments to IAS 16 and IAS 41: Agriculture - Bearer Plants, effective for accounting periods beginning on or after 1/1/2016

Amendment to IAS 27: Equity Method in Separate Financial Statements, effective for accounting periods beginning on or after 1/1/2016

Improvements to IFRS (2012-2014) IFRS 5, IFRS 7, IAS 19 and IAS 34, effective for accounting periods beginning on or after 1/1/2016

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:

Amendments to IFRS 10, IFRS 12 and IAS 28: Investment Entities - Applying the Consolidation Exception, effective for accounting periods beginning on or after 1/1/2016

IFRS 14 Regulatory Deferral Accounts (no endorsement agreed)

Amendments to IAS 7: Disclosure Initiative, effective for accounting periods beginning on or after 1/1/2017

Amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses, effective for accounting periods beginning on or after 1/1/2017

IFRS 9 (2014) Financial Instruments, effective for accounting periods beginning on or after 1/1/2018

IFRS 15 Revenue from Contracts with Customers, effective for accounting periods beginning on or after 1/1/2018

IFRS 16 Leases, effective for accounting periods beginning on or after 1/1/2019

Amendments to IFRS 10 and IAS 28: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (effectiveness not yet agreed)

1.c Preparation of the accounts on a going concern basis

The entity reported a net surplus of €284,441, in line with prior years’ results. Secured funding to date will be

adequate to sustain it going forward: the 2016 budget approved by the Board in December 2015 indicated

that grants awarded at that date were sufficient to fund the large majority of budgeted expenditure; in line with

previous years, after the approval of the budget, additional income was secured through newly signed grants.

With reference to the liquidity of the entity at year end, current assets exceed current liabilities by €8,483,563;

cash is €13,705,213 or 80% of total assets. The entity appears protected from potential cash flow shortages.

As such, there is no significant doubt on the financial sustainability of the entity in the next 12-18 months. The

accounts are therefore being prepared on a going concern basis.

1.d Use of estimates

The preparation of financial statements in conformity with IFRS requires management to make judgements

and estimates that affect the valuation of assets, income, liabilities and expenses. These estimates and

judgements are based on asumptions that are considered reasonable in the circumstances, having regard to

historical experience. Actual results may differ from these estimates.

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.


1.e Basis of consolidation

These financial statements aggregate the results of the Secretariat and of Friends of Transparency

International (FOTI) on a line-by-line basis. A separate set of financial statements for the Secretariat is not

presented.

As per the assessment performed by the Secretariat, based on the provisions of IFRS 10, FOTI is the only

organisation to be consolidated into the Secretariat’s accounts. On the basis of current arrangements, TI-S

has significant influence over Transparency International Liaison Office to European Union AISBL (henceforth

TI-EU); however, since TI-S has no direct equity interest in TI-EU, this is presented at nil value in TI-S’s

Statement of Financial Position. Full disclosure on the transactions between TI-S and TI-EU is given under

note 18 – Related parties.

Other entities belonging to the TI Movement –subsequently referred to as “coalition partners”- share common

strategic goals and meet certain agreed accreditation requirements; however, these are fully independent

from the Secretariat per the criteria set by IFRS 10 and therefore report separately.

1.e.1 Consolidated entity FOTI is a charity incorporated in the state of Minnesota, USA, and granted tax exempt status as per art.

501(c)3 of the United States Internal Revenue Code. It was founded in 2014 with TI-S as its sole member.

The entity has currently no employees, and its registered address is:

777 UN Plaza, Suite 3D, New York NY 10017 – United States

During 2015, TI-S and FOTI jointly implemented two projects, which originated the following intragroup

transactions:

Project Main Donor

01-Jan-2015

Deferred income/

(open adv ance)

Cash

receiv ed/(sent)

Project income/

(ex penditure)

31-Dec-2015

Deferred income/

(open adv ance)


Land Grabbing Wellsprings - 253,479 (128,271) 125,208

Advocacy Omydiar - 284,638 (172,164) 112,474

N OT E: headings refer to the relevant account in TI-S's separate books and, in brakets, to the correspondent account in FOTI's

INTRAGROUP TRANSACTIONS between TI-S and FOTI

Additionally, TI-S provided administrative and accounting services to FOTI on a pro-bono basis. The value of

the services was estimated based on the total standard cost for TI-S of the resources employed as €12,175.

1.e.2 Change in accounting policy The relationship between FOTI and the Secretariat was re-assessed during 2015, as the US entity became

operational. The analysis performed concluded that, considering the notion of control included in IFRS 10,

the entity is to be consolidated. This constitutes a change in accounting policy compared to the prior year,

when TI-S did not present consolidated financial statements. Complying with IAS 8, the effects of a

restropective application of the current accounting policy are given in the below summary statements :


STATEMENT OF FINANCIAL POSITION 31-Dec-1531-Dec-2014

RESTATED


Assets

Current assets 16,826,317 15,961,633

Non-current assets 333,664 311,496

Assets, total 17,159,981 16,273,129

Liabilities and reserves

Current liabilities 8,342,754 12,649,971

Non-current liabilities 4,910,874 1,250

Reserves 3,906,353 3,621,907

Liabilities and reserves, total 17,159,981 16,273,129

STATEMENT OF COMPREHENSIVE INCOME 2015 2014

Operating income - 26,850,277

Operating expenses - (26,714,237)

Financial result - 25,893

Comprehensive income, total - 161,929

STATEMENT OF CHANGES IN RESERVES Free Designated Total

01-Jan-14 2,535,483 924,500 3,459,983

Surplus 161,929 161,929

31-Dec-14 2,697,412 924,500 3,621,912

Surplus 284,441 284,441

31-Dec-15 2,981,853 924,500 3,906,353

Specifically, the increase in “current assets” by €234,175 in 2014, reflects the receipt in cash of a grant from

the Wellsprings Foundation, which has its corresponding entry in “current liabilities” (deferred income). The

project, named “Women, Land and Corruption”, is being implemented by TI-S in 2015 and 2016.

1.f Cash and cash equivalents

Cash and cash equivalents include cash in hand, cash at bank and short term deposits. Short term bank

deposits are funds not immediately accessible, where deposits mature within six months of the date of the

Statement of Financial Position.

Cash and cash equivalents denominated in foreign currencies are measured at fair value, using the bank

exchange rate at the date of the Statement of Financial Position.

1.g Current assets and liabilities

Current assets are measured at their recoverable amount, while current liabilities are measured at the amount

expected to be paid. All current balances are due within one year.

Allowances for the impairment of “accounts receivable” and “advances to project partners” are made if the

collection of the balance is doubtful. The amount of the allowance is the difference between the carrying

amount of the asset and its recoverable amount.


1.h Non-Current assets

Non-current assets include tangible and intangible fixed assets, and financial assets. The recognition criteria

for each category of non-current asset is detailed below.

1.h.1 Tangible and intangible fixed assets Tangible assets include office equipment and furniture, while intangible assets comprise software and

licences. Compliant with IAS 16 and 38, both are initially recorded at cost and thereafter presented at the

lower of historical cost less accumulated depreciation and their recoverable amount.

TI-S can obtain licences for certain software at highly discounted or nil price. Availability of open source or

favourably priced software appears customary for charities; as such, licences obtained at these conditions

are not considered in-kind donations in these financial statements.

Depreciation is calculated on a straight-line basis over the useful life of each item; on average, the useful

lives of TI-S’s main classes of assets are estimated as follows :

ASSET CLASS years

Furniture 12

Servers and other IT hardw are 8

Computers, softw are, licences 3

Disposals are recorded when the assets are scrapped or sold. Cost of maintenance is expensed as incurred.

1.h.2 Financial assets Financial assets include a minority equity interest presented at fair value and deposits on leases due beyond one year, which are presented at amortised cost, using the effective interest method in accordance with IFRS 9.

1.i Non-Current liabilities

Non-current liabilities include funds available to TI-S for the purpose of supporting the long-term sustainability

of the TI Movement, therefore not relating to the continuing activities of the Secretariat. Funds are currently

kept in cash and cash equivalents, while the Board is evaluating options to use them.

The funds are recognised at their historical value at the time TI-S was entitled to use the principal of the

awarded funds. In previous years, since TI-S was only allowed to spend the interest matured, the principal

was disclosed as a contingent asset in the notes.

1.j Provisions

Provisions are recognised in accordance with IAS 37, when TI-S has a present obligation resulting from a

past event that will determine a probable outflow of economic benefits, of which a reliable estimate can be

made.

A provision has been set aside this year in relation to an “organisational transformation”, to which the Board

committed in December 2015. The provision is accrued in compliance with IAS 37:73-80, Entity restructuring,

considering that:

a) the envisaged changes constitute a “fundamental reorganisation that has a material effect on the focus of the entity’s operations”;


b) the set of recommendations adopted by the Board constitutes a detailed plan, particularly with reference to certain activities;

c) Management has committed to the restructuring through several statements preceding the Board’s resolution, through the resolution itself and through the start of its implementation in late 2015.

Compliant with accounting standards, the provision is estimated by including costs that are not associated

with the continuing operations of the Secretariat.

1.k Changes in reserves

Changes in reserves are accounted for in accordance with TI’s Charter. Additionally, TI-S is subject to the

requirements of the German Tax Code (Abgabenordnung § 55, 62) which defines maximum and minimum

levels of reserves, and requires that the reserves are used exclusively for charitable purposes, as defined in

the entity’s charter.

1.l Accounting for income

TI-S receives income mainly from grants, with residual amounts of funds being raised through individual

donations, performance of charitable activities, and finance income. Regardless of the origin of the income,

all contributors to income are henceforth defined as “donors”. The recognition criteria for each category of

income is detailed below.

1.l.1 Grant income Grant income is accounted for in accordance with IAS 20. As such, income is recognised when there is

reasonable assurance that (a) the grant will be received and (b) the entity will comply with the conditions

attached to the grant. TI-S considers proviso (a) met when the formal offer of funding is communicated in

writing. Proviso (b) is met when the activities required by the grant have been performed or the objectives

upon which the grant is conditional have been met.

When entitlement is dependent on certain specific performance conditions, funds are identified as “restricted”

and recognised as income when conditions are satisfied. This is usually proportional to the relevant

expenditure incurred. When grants are awarded to cover the general expenditure of the organisation, they

are identified as “unrestricted” and recognised as income when TI-S is entitled to their receipt, over the period

they are intended to fund.

Grants received but not yet utilised are presented in the Statement of Financial Position as current liabilities

under “deferred income” (formerly “donors funding receive in advance” and “liabilities to donors”) ; grants

committed and utilised but not yet received in cash are presented within current assets under “accrued

income” (formerly “donor commitments”).

1.l.2 Individual Donations Consistent with the provisions of IAS 20, individual donations are recognised when receivable. An individual

donation is deemed to be receivable when actually received, e.g. in the case of voluntary cash payments

collected via TI-S’s website; or when a contract is in place and any outstanding conditions under the contract

have been met, e.g. contributions from legacies are recognised when the administrator confirms the transfer

of title of the equity.

Donations in kind, if any, are recognised at fair value when received using a reliable estimate of the cost of

the donated goods or services.

1.l.3 Income from charitable activities In a limited number of circumstances, TI-S receives income (“Zweckbetrieb”) as a remuneration for the performance of activities directly connected with its charitable purposes (“Gemeinnützigkeit”). The related


income is recognised according to IAS 18 and therefore by reference to the stage of completion of the transaction at the end of the reporting period.

1.l.4 Finance income Finance income comprises interest income on deposits and exchange rate gains. Interest income and

realised exchange rate gains are recognised when TI-S becomes entitled to them. Unrealised exchange rate

gains are accounted for in compliance with IAS 21, as detailed in note 1.n.

1.m Accounting for expenditure

The expenditure of TI-S comprises operating expenditure incurred at the Secretariat, operating expenditure

incurred by project partners, and finance costs. The recognition criteria for each category of expenditure are

detailed below.

1.m.1 Operating expenditure incurred at the Secretariat Operating expenditure incurred at the Secretariat consists generally of staff salaries, office running costs,

travel costs and consultancy fees. Service and labour costs are recognised in line with the rendering of

services and labour; purchases of goods are recognised when TI-S acquires title to their property.

Office running costs include lease costs, related to office space and equipment. Under current lease contracts,

a significant portion of the risks and rewards of ownership are effectively retained by the lessor. As such, in

accordance with IAS 17, these are classified as operating leases, and the related payments are charged to

the Statement of Comprehensive Income on a straight line basis over the period of the lease. Further

information on leases is provided under note 23.

1.m.2 Operating expenditure incurred by project partners A portion of TI-S’s expenditure is incurred by project partners that recieve grants from the Secretariat, mostly for the implementation of grant-funded projects. Most project partners are National Chapters, National Chapters in Formation and National Contacts: these are referred to collectively as Coalition Partners. Expenditure is accounted for when incurred by the partner. The Secretariat estimates the expenditure incurred based on periodic reports issued by partners, which are assessed for accuracy and compliance with donor requirements and good practice. In previous financial statements, the estimate of expenditure incurred was only based on final reports, which were either audited or supported by the documentation requested by donor agreements. Considering the current quality of project reporting across partners, TI-S also bases its estimates of expenditure on interim reports. In Annex 3 to these financial statements, TI-S differentiates between expenditure reported through final and interim reports, noting that the latter amounts to €4,351,734. Grants disbursed but not yet spent by coalition partners are included in the Statement of Financial Position as “Advances on ongoing projects” (formerly: “advances to national chapters and coalition partners”). Donor funds disbursed to finance those outstanding advances are included within “deferred income, current” (formerly: “liabilities to donors”).

1.m.3 Finance costs Finance costs comprise interest cost on deposits and exchange rate losses. Interest cost are recognised on

an accrual basis. Unrealised exchange rate losses are accounted for in compliance with IAS 21, as detailed

in note 1.n.

1.m.4 Cost accounting and full cost recovery Direct expenditure is systematically allocated to projects and activities. Indirect costs are apportioned to each

project according to a standard methodology based on staff taking part on the relevant project or activitiy.


Indirect costs include expenditure related to financial, human resources and IT management, as well as office

running costs. TI-S strives to achieve full cost recovery on every implemented project.

1.n Foreign currency translation

Unrealised exchange rate gains and losses are recognised at the date of the Statement of Financial Position,

as a result of the conversion of all monetary assets and liabilities denominated in a foreign currency into

Euros, at the exchange rate prevailing at year end. “deferred income”, “accrued income” and “advances to

project partners” are not considered monetary items.

1.o Taxation

The Secretariat is registered as an incorporated charity in Germany (“eingetragener Verein”, “Gemeinnützig”);

it has no trading income, and therefore no liability for income tax (“Körperschaftssteuer” and

“Gewerbesteuer”). TI-S is also registered as a small entrepreneur for VAT purposes; none of its income is

subject to VAT, which implies that all VAT paid on purchases is an unrecoverable cost.

1.p Pensions

The cost of pension and post-employment benefits schemes are included in the Statement of Comprehensive

Income as they are incurred, according to IAS 19. None of these schemes are a defined benefit scheme.


2. FINANCIAL RISK MANAGEMENT

Compliant with IFRS 7, TI-S discloses below an assessment of its exposure to financial risks, which include:

market risk, credit risk and liquidity risk. Market risk is seen as resulting from the combination of foreign

exchange risk and interest rate risk; as TI-S holds only one equity instrument of trivial value, price risk is

considered insignificant.

TI-S does not hold any derivative financial instruments, and measures most of its financial instruments at fair

value, as noted in note 2.d.

2.a Market risk

2.a.1 Foreign exchange risk Foreign currency risk relates to the potential losses incurred by the entity as a consequence of the change in

the value of its financial instruments denominated in foreign currencies, due to exchange rate fluctuations.

Since the majority of expenditure is incurred in Euros, TI-S seeks to maximise receipts in Euros, as a way to

naturally hedge against exchange rate fluctuations.

Income received in foreign currencies is, however, significant. Per TI-S’s Foreign Exchange policy, foreign

currency held (resulting from donations’ received) has to approximate the forecast expenditure to be incurred

in each currency, thus maximising the natural currency hedge. When differences between budgets

denominated in a foreign currency and forecast expenditure in Euros arise, they are monitored on a timely

basis and, if necessary, discussed with the donor to adapt planned activities to existing funds.

The tables below summarise the currency exposure per foreign currency and risk class, as of 31 December

2015 and 31 December 2014:


CURRENCY EXPOSURE

EUR GBP USD OTHER TOTAL

Cash and cash equivalents 9,105,594 2,244,340 2,355,279 - 13,705,213

Accounts receivable 1,101,302 53 166,390 - 1,267,745

Other current assets 227,367 3,342 13,365 - 244,074

Accounts payable (1,123,591) (52,545) (87,124) (48,958) (1,312,218)

Foreign currency exposure 9,310,672 2,195,190 2,447,910 (48,958) 13,904,814

CURRENCY EXPOSURE

EUR GBP USD OTHER TOTAL

Cash and cash equivalents 8,041,506 752,618 128,473 - 8,922,597

Accounts receivable 448,269 449,908 182,362 - 1,080,539

Other current assets 132,701 26,914 876 4,673 165,164

Accounts payable (1,104,946) 8,497 (96,320) (18,932) (1,211,701)

Foreign currency exposure 7,517,530 1,237,937 215,391 (14,259) 8,956,599

31 December 2015

31 December 2014

Other significant balances, including “advances to project partners”, “accrued income” and “deferred income”

relate to non-monetary items, and therefore are not included as part of the currency exposure. Actual

exposure decreased significantly in early 2016 with no significant impact on the organisation’s finances, as

detailed in note 3.


2.a.2 Interest rate risk Interest rate risk relates to the additional costs or reduced income depending on changes in interest rates

over time.

All bank deposits have a maturity date that is below one year; as of 31 December 2015, TI-S cash is invested

in immediately available cash accounts and in one fixed term (6-months) deposit.

Interest income received is nil or minimal (the maximum rate received is currently 0.34% per year) and not

considered for budgeting purposes. TI-S has no interest-bearing liabilities. As such, interest rate risk is

considered very low and not material to the entity.

2.b Credit risk

Credit risk is the risk of financial loss due to a counterparty to a financial instrument failing to meet its

contractual obligations. The carrying amount of the entity’s financial assets represents its maximum credit

exposure. Impairment losses, if any, are recognised in the Statement of Comprehensive Income.

Exposure to credit risk is significantly influenced by the individual characteristics of the counterparties. TI-S

has two main classes of counterparties:

Banks, where significant amounts of cash are deposited, and

Project partners that receive advances for project implementation.

With reference to banks, TI-S operates with four major global institutions. Below are summarised the current

Standard and Poor’s ratings for the banks working with the Secretariat:

Commerzbank AG BBB+

Deutsche Bank AG BBB+

Citibank N.A. A

Bank of America N.A. A

Standard & Poor's long term rating

Project partners are small and medium-size entities, which are not publicly rated. The Secretariat

systematically monitors financial risks associated with project partners.

Based on this assessment, the Secretariat estimates the fair value of outstanding advances and receivables,

by provisioning or writing off the amounts deemed irrecoverable. Further detail on the receivables written off

are given in notes 4 and 6.

2.c Liquidity risk

Liquidity risk is the risk that the organisation encounters difficultly in meeting the obligations associated with

settling its financial liabilities by the delivery of cash.

TI-S has a robust financial monitoring and reporting system, which allows it to foresee liquidity needs well in

advance, and assess them against expected receipts. Expected cash flows, however, are taken into

consideration starting from the project-development stage, with the aim of minimising advanced expenditure

and pressure on the entity’s cash reserves.

TI-S keeps a significant portion of its reserves in cash, to minimise liquidity risk. Moreover, it is in a position

to borrow short-term liquidity from its banks, although this has never been necessary to date.


The Board of Directors and its Finance Committee receive regular updates on the Secretariat’s cash position.

2.d Fair value

Most of the Secretariat’s financial assets are measured at fair value, consistent with the entity’s operating

model, and the contractual terms of the instruments (IFRS 9).

Due to the nature and duration TI-S’s financial instruments, their carrying amount, less any impairme mng

and ptn review commentsnt noted, e.g. on receivables and advances, is considered in line with their fair value.

3. CASH AND CASH EQUIVALENTS

31-Dec-15 31-Dec-14


Petty cash 2,926 9,181

Cash at bank 13,702,287 8,913,416

Cash, total 13,705,213 8,922,597

CASH AND CASH EQUIVALENTS

Part of the cash at bank is in foreign currency. Cash held by currency is as follows:

foreign currency Euro foreign currency Euro

Euro 9,105,594 8,041,506

Pound Sterling 1,649,702 2,244,340 597,493 752,618

United States Dollar 2,565,370 2,355,279 156,545 128,473

Cash, total 13,705,213 8,922,597

31-Dec-15 31-Dec-14

CASH BY CURRENCY

Foreign currencies have been converted using the below exchange rates:

31-Dec-15 31-Dec-14

Pound Sterling per Euro 0.7350 0.7806

United States Dollar per Euro 1.0892 1.2185

EXCHANGE RATES

The increased exposure in USD and GBP was significantly reduced in January 2016 by converting the funds

into Euro. Conversion rates were in line with those existing at year end.


4. DEBTORS

31-Dec-15 31-Dec-14


Receivables from project partners 156,731 74,609

Receivables from personnel 37,667 21,342

Receivables from others 20,108 173,484

Provision for doubtful accounts (27,357) -

Debtors, total 187,149 269,435

DEBTORS

Receivables from project partners mainly relate to balances unspent at the end of projects, which are to be

given back in cash to the Secretariat. Receivables from others include mainly travel reimbursement requests.

In prior years, the balance included “advances to suppliers” for €148,948, which have been reclassified to

“other current assets”.

“Receivables from project partners” and “receivables from others” are classified by ageing as follows:

31-Dec-15 31-Dec-14


Neither past due nor impaired 28,478 167,963

Past due 1-30 days 106,831 15,053

Past due 31-90 days 11,288 2,091

Past due 91-180 days - 30,600

Past due greater than 180 days 30,242 32,386

Receivables from project partners and others, total 176,839 248,093

AGEING OF RECEIVABLES

On the basis of the analysis above (see note 2.b), TI-S establishes a provision for doubtful debts for amounts

past the due date where there is no reasonable expectation of receiving the funds.

5. ACCRUED INCOME

“Accrued income” (formerly: “donor commitments”) consists of grant income recognised in the Statement of

Comprehensive Income, which has not yet been received in cash.


31-Dec-15 31-Dec-14


Government agencies

U.S. Department of State United States 47,850 -

Foreign & Commonw ealth Office (FCO) United Kingdom 29,950 103,160

U.S. Agency for International Development (USAID) United States 15,989 15,989

Anti-Corruption Commission of Bhutan Bhutan 4,000 -

Ministry of Foreign Affairs The Netherlands - 240,000

Department for International Development (DfID) United Kingdom - 207,001

Islamic Republic of Mauritania Mauritania - 94

Government agencies, total 97,789 566,244

Multilateral institutions

European Commission 395,437 21,827

Financial Mechanism Office (FMO) 18,538 42,689

European Bank for Reconstruction and Development (EBRD) 7,000 -

United Nations Development Programme (UNDP) 161,721 8,446

United Nations Office on Drugs and Crime (UNODC) - 4,448

Multilateral institutions, total 582,696 77,410

Corporate donors

Ernst & Young LLP 350,000 71,768

Pricew aterhouseCoopers LLP 7,000 14,000

BP International - 7,000

Corporate donors, total 357,000 92,768

Individual donors

Detlev Elsner 2,000 -

Others (low er than €1,000) 7,520 6,926

Individual donors, total 9,520 6,926

Others (e.g. research institutes, NGOs)

Christian Michelsen Institute (CMI) 33,591 35,962

Universität Konstanz - 31,794

Others, total 33,591 67,756

Accrued income, total 1,080,596 811,104

ACCRUED INCOME

No accrued amounts are overdue or impaired.

6. ADVANCES TO PROJECT PARTNERS

Advances to project partners include outstanding balances of payments relating to the implementation of

ongoing projects. Below is an overview of advances to partners by region and type.


31-Dec-15 31-Dec-14


Coalition partners

Europe and Central Asia 244,876 2,244,105

Americas 354,783 233,817

Sub-Saharan Africa 359,837 481,905

Middle-East and North Africa 131,680 989,614

Asia-Pacif ic 326,754 1,429,066

Coalition partners, total 1,417,930 5,378,507

Other project partners 214,449 207,852

Provision for doubtful advances (23,094) (27,200)

Advances to partners, total 1,609,285 5,559,159

ADVANCES TO PARTNERS BY REGION

Advances are shown net of the expenditure reported based on interim reports received. Annex 3 includes a

reconciliation by partner of advances outstanding as of 31 December 2014 and 31 December 2015. The

reconciliation identifies also the amount of advances currently offset by non-final documentation.

A provision for doubtful accounts is made for certain advances that have been neither properly reported upon,

nor repaid in cash. A summary of its movements is presented below:

31-Dec-15 31-Dec-14


Balance as of 01 January (27,200) -

Release of allow ance 20,000 -

Utilisation of the allow ance for w rite-offs 6,390 -

Amount accrued at year end (22,284) (27,200)

Provision for doubtful accounts advances, total (23,094) (27,200)

MOVEMENTS IN THE PROVISION FOR DOUBTFUL ACCOUNTS, ADVANCES

The release of a prior year provision is due to the unexpected repayment of a project advance that had been

put under moratorium in 2014.

7. OTHER CURRENT ASSETS

31-Dec-15 31-Dec-14


Advances to suppliers 21,407 -

Prepaid expenses 207,142 149,135

Deposit on leases 15,525 16,028

Other current assets, total 244,074 165,163

OTHER CURRENT ASSETS


Other current assets are mostly related to advance payments of operating costs, including pension costs,

rent, licences and membership fees.

“Advances to suppliers” was reclassified here from “debtors”.

8. TANGIBLE AND INTANGIBLE FIXED ASSETS


Software Licences Equipment Furniture Total

ACQUISITION COST

Balance at 01 January 2015 97,047 61,104 667,903 15,087 841,141

Additions 4,321 20,157 147,170 1,881 173,529

Disposals - (18,063) (23,179) - (41,242)

Reclassif ied in the year 40,580 (40,580) - - -

Balance at 31 December 2015 141,948 22,618 791,894 16,968 973,428

DEPRECIATION

Balance at 01 January 2015 97,047 22,056 509,480 4,245 632,828

Depreciation for the year 14,361 8,783 98,751 1,471 123,366

Disposals - (5,590) (23,179) - (28,769)

Reclassif ied in the year 4,509 (4,509) - - -


BOOK VALUE

Balance at 01 January 2015 - 39,048 158,422 10,843 208,313


MOVEMENTS IN NON-CURRENT ASSETS

Tangible AssetsIntangible Assets

The significant increase in equipment relates to the purchase of 85 new laptops to replace obsolete ones.

9. FINANCIAL ASSETS

Investments of €2,500 relate to a 10% stake in the International Civil Society Centre (ICSC), a global learning

and exchange platform for international civil society organisations. These were purchased at their nominal

value in 2009, but only €1,250 has been paid to date. The outstanding amount due of €1,250 is shown as

“other non-current liabilities”.

“Other financial assets” relate to security bank deposits for office space in Berlin. The total amount of security

deposits is €85,161 including interest of €2,746 at 31 December 2015.


10. LIABILITIES TO PROJECT PARTNERS

Liabilities to project partners relate to balances due for ongoing and completed projects. The closing balance

of €422,912 increased compared to prior year (when it was €114,961) due to the change in estimating

expenditure at partner level (see note 1.m.2) which now includes interim periodic reports.

31-Dec-15 31-Dec-14


Coalition partners

Europe and Central Asia 194,600 10,390

Americas 14,545 2,247

Sub-Saharan Africa 18,601 23,938

Middle-East and North Africa 13,295 3,099

Asia-Pacif ic 6,956 23,467

Coalition partners, total 247,997 63,141

Other project partners 174,914 51,820

Liabilities to partners, total 422,911 114,961

LIABILITIES TO PARTNERS BY REGION

11. LIABILITIES TO SUPPLIERS

31-Dec-15 31-Dec-14


Liabilities to suppliers 348,481 294,693

Year-end accruals 197,791 -

Liabilities to suppliers, total 546,272 294,693

31-Dec-15 31-Dec-14


Honoraria 272,770 201,972

Travel 41,824 43,789

Utitlies 9,134 28,082

Other 24,753 20,850

Liabilities to suppliers, total 348,481 294,693

LIABILITIES TO SUPPLIERS

LIABILITIES TO SUPPLIERS

The total amount increased this year because the balance is presented including year-end accruals for

invoices to be received in early 2016, which was previously disclosed under “other current liabilities”.


12. OTHER CURRENT LIABILITIES

31-Dec-15 31-Dec-14


Liabilities to staff

Travel reimbursements 15,280 40,889

Performance-related compensation - 210,000

Vacation entitlements 229,630 261,856

Additional leave entitlements 7,719 12,315

Salary 224 -

Liabilities to staff, total 252,853 525,060

Liabilities to other parties

to Fiscal Authorities for VAT 71,107 71,914

to Board Members 10,031 18,732

to Donors for interest on deferred income 8,850 12,193

Other 193 13,350

Liabilities to other parties, total 90,181 116,189

Other accruals - 160,799

Other current liabilities, total 343,034 802,048

OTHER CURRENT LIABILITIES

Performance-related compensation was paid earlier than in prior years, in December 2015. “Other accruals”

included accruals for invoices to be received at year-end; it has been reclassified under “liabilities to suppliers”

as of 31 December 2015.

13. DEFERRED INCOME, CURRENT

“Deferred income” (formerly the sum of: “liabilities to donors” and “donor funding received in advance”)

represents restricted and unrestricted funding received but not yet recognised as income. Part of the funds

have been advanced to partners as disclosed in “advances to project partners” (note 6).

31-Dec-15 31-Dec-14


Government agencies 3,284,013 5,961,722

Multilateral institutions 1,673,168 4,092,740

Foundations and trusts 1,267,164 1,128,709

Corporate donors 787,877 7,141

Coalition partners - 446

Others 18,315 13,500

Deferrred income, total 7,030,537 11,204,258

DEFERRED INCOME BY ENTITY TYPE


31-Dec-15 31-Dec-14


Unrestricted deferred income 1,738,844 495,000

Restricted deferred income 5,291,693 10,709,258

Deferred income, total 7,030,537 11,204,258

DEFERRED INCOME BY CLASS

31-Dec-15 31-Dec-14


Government agencies

Department for International Development (DfID) United Kingdom 1,738,844 495,000

Unrestricted deferred income, total 1,738,844 495,000

UNRESTRICTED DEFERRED INCOME

31-Dec-15 31-Dec-14


Government agencies

Bundesministerium für Umw elt, Naturschutz, Bau und

Reaktorsicherheit (BMUB) Germany 272,365 111,104

Department for International Development (DfID) United Kingdom 245,254 293,022

Ministry of Foreign Affairs and Trade New Zealand 132,984 259,133

Irish Aid Ireland 130,000 200,000

Bundesministerium für w irtschaftliche Zusammenarbeit und

Entw icklung (BMZ) Germany 106,764 3,072

Gesellschaft für internationale Zusammenarbeit (GIZ) Germany 102,667 413,349

Norw egian Agency for Development Cooperation (NORAD) Norw ay 91,606 391,102

SPF Affaires étrangères, Commerce extérieur et Coopération au

Développement Belgium 78,300 -

Department of Foreign Affairs and Trade (DFAT) Australia 77,234 2,359,424

Ministry of Foreign Affairs Estonia 73,395 63,772

Ministere des Affaires étrangères et du Développement

international France 50,000 -


Ausw ärtiges Amt Germany 48,116 -

Sw edish International Development Cooperation Agency (SIDA) Sw eden 30,880 1,200,964

Ministry for Foreign Affairs Finland 28,880 100,000

Ministry of Foreign Affairs Norw ay 21,110 -

Independent Commission Against Corruption (ICAC) China 4,356 -

Foreign & Commonw ealth Office (FCO) United Kingdom 3,089 35,760

St Maarten Sint Maarten - 22,052

Ministry of the Interior and Kingdom Relations Netherlands - 13,968

Government agencies, total 1,545,169 5,466,722

RESTRICTED DEFERRED INCOME


31-Dec-15 31-Dec-14



European Commission 1,575,556 4,005,676

United Nations Office for Project Services (UNOPS) 51,209 -


European Bank for Reconstruction and Development (EBRD) 7,000 -

United Nations Office on Drugs and Crime (UNODC) - 1,200

The United Nations Democracy Fund (UNDEF) - (4)

Multilateral institutions, total 1,673,168 4,092,740

Foundations and trusts

William and Flora Hew lett Foundation 425,481 573,612

Foundation Open Society Institute (FOSI) 254,659 171,064

Stichting Adessium 247,310 138,974

Wellspring Advisors, LLC 125,208 -

Omidyar Netw ork Fund, Inc. 112,474 -

Open Society Initiative for West Africa (OSIWA) 92,883 -

Research Trust of Victoria University of Wellington 5,874 -

Seattle International Foundation 3,275 -

National Endow ment for Democracy (NED) - 181,639

Sigrid Rausing Trust - 44,018

The Tony Elumelu Foundation - 19,402

Foundations and trusts, total 1,267,164 1,128,709

Corporate donors

Siemens AG (Siemen’s Integrity Fund) 400,506 -

Ernst & Young, LLP 350,000 -

Warburg Pincus, LLC 12,731 7,141

Pricew aterhouseCoopers, LLP 7,000 -

SGS AG 7,000 -

Stora Enso Oyj 7,000 -

Sanlam Life Insurance Limited 3,640 -


Coalition partners

Transparency International Deutschland e.V - 446

Coalition partners, total - 446

Other (research institutes, other NGOs, other)

Center for International Policy 14,451 13,500

Results for Development Institute 3,864 -

Other (research institutes, other NGOs, other), total 18,315 13,500

Restricted deferred income, total 5,291,693 10,709,258

RESTRICTED DEFERRED INCOME


14. DEFERRED INCOME, NON CURRENT

The non-current portion of deferred income includes funds formerly identified as “endowment funds”. Contract

provisions did not allow disposal of the principal of the funds until 2015, when this limitation was lifted. The

Board is currently defining the way to employ these amounts; it is clear though that they will be used to ensure

the long-term sustainability of the movement rather than to finance its day-to-day operations: as such, they

are classified as non-current.

15. PROVISIONS

On 12 December 2015, the Board adopted a set of resolutions relating to an organisational transformation

plan for the Secretariat. The plan is the result of an organisational review conducted in the summer of 2015

by an external consultant at the request of the Board. As noted in 1.j above, the plan constitutes an entity

restructuring and, as required by IAS 37, TI-S created a provision for costs not relating to the ordinary course

of business, for which management has a constructive obligation as of 31 December 2015 and can be reliably

estimated. The provision includes an accrual for the hiring of an Interim HR Director, a Strategic Adviser and

a Change Manager; additionally, it provides for expected legal costs and severance payments.

31-Dec-15 31-Dec-14


Organisational transformation 781,052 -

Other provisions 50,639 -

Provisions, total 831,691 -

PROVISIONS

Other provisions include €19,685 for the legal and other costs associated with the ongoing court proceedings

at the Berlin Labour Court to seek clarity about the nature of TI-S as an organisation in relation to the Works

Constitution Act. In addition, they include €30,954 claimed back by a donor on two projects, which are still

pending.

16. RESERVES

Reserves include two designated funds:

Special fund: the fund is earmarked to support the organisational realignment with the Strategy

Network reserve: established to support Coalition Partners in emergency situations or facing

governance challenges.


17. OPERATING INCOME

Operating income in 2015 increased by €247,905 or 0.92%. The tables below present operating income by

funding entity and type.

31-Dec-15 31-Dec-14


Unrestricted income 7,778,135 7,556,694

Restricted income 19,098,929 19,151,059

Restricted and unrestricted income, total 19,098,929 19,151,059

Other income 220,935 142,341

Operating income, total 19,319,864 19,293,400

OPERATING INCOME

31-Dec-15 31-Dec-14


Government agencies 18,169,086 22,562,191

Multilateral institutions 5,558,154 1,787,426

Foundations and trusts 1,753,988 1,134,546

Corporate donors 1,036,393 585,033

Individual donors 45,740 351,631

Coalition partners 34,265 22,363

Others (e.g. research institutes, NGOs) 279,438 264,563


RESTRICTED AND UNRESTRICTED INCOME BY FUNDING ENTITY

31-Dec-15 31-Dec-14


Grants 26,240,971 25,895,439

Private donations 45,740 351,369

Charitable activities 590,353 460,945


RESTRICTED AND UNRESTRICTED INCOME BY TYPE

Income from private individual donations is unrestricted, with the exception of €7,374 which was donated

specifically to fund the Unmask the Corrupt campaign; all income from charitable activities is restricted.


17.a Unrestricted income

31-Dec-15 31-Dec-14


Government agencies

Department for International Development (DfID) United Kindgom 3,533,315 2,769,226

Ministry of Foreign Affairs Netherlands 1,200,000 1,200,000

Sw edish International Development Cooperation Agency (SIDA) Sw eden 1,064,077 1,083,510

Ministry for Foreign Affairs Finland 800,000 1,000,000

Sw iss Agency for Development and Cooperation (SDC) Sw itzerland 569,855 543,986

Royal Danish Ministry of Foreign Affairs (Danida) Denmark 332,850 333,027




Pestalozzi Foundation 5,000 20,000

Fondation Pierre Pfister 240 4,576

Foundations and trusts, total 5,240 24,576

Corporate donors

Shell International B.V. 25,000 -

The Hershey Company 6,432 -

Ernst & Young GmbH 3,000 -

Kohlberg Kravis Roberts & Co. - 50,000

Copenhagen Business School - 1,000


Individual donors

Johann Peter Jessen 3,000 2,260

Soren Fabian Heupel 2,925 -

Detleve Elsner 2,000 2,500

Patrick Kinsch 2,000 1,500

Gregory Thomas 1,513 -

Giovanna Longo 1,500 1,500

Rolf Hellenbrand 1,500 -

Johannes Wery 1,000 1,000

Dorothy Parker Maloff - 320,370

Linus Boman - 1,750

Henrik Bendix - 1,050

Other (less than Euro 1,000 each) 22,928 19,439

Individual donors, total 38,366 351,369

Unrestricted income, total 7,778,135 7,556,694

UNRESTRICTED INCOME


17.b Restricted income

31-Dec-15 31-Dec-14


Government agencies

Department of Foreign Affairs and Trade (DFAT) Australia 2,674,151 4,332,245

Sw edish International Development Cooperation Agency (SIDA) Sw eden 1,690,364 2,901,540

Department for International Development (DFID) United Kindgom

Project: TI-UK Defence and Security Programme 959,443 870,307

Project: Vietnam 415,738 435,232

Project: Global Corruption Barometer - 33,668

Norw egian Agency for Development Cooperation (NORAD) Norw ay 985,190 1,083,037

Bundesministerium für w irtschaftliche Zusammenarbeit und

Entw icklung (BMZ) Germany 1,240,867 1,106,546

Gesellschaft für internationale Zusammenarbeit (GIZ) Germany 445,182 136,116

Ausw ärtiges Amt Germany 428,986 170,359

Bundesministerium für Umw elt, Naturschutz, Bau und

Reaktorsicherheit (BMUB) Germany

339,013 1,714,455

Malaysian Anti-Corruption Commission Malaysia 325,000 -

Ministry of Foreign Affairs and Trade New Zealand 296,053 916,189

Ministry for Foreign Affairs Finland 171,120 50,000



Foreign & Commonw ealth Office (FCO) United Kindgom 53,176 644,226

Government of the Islamic Republic of Mauritania Mauritania 46,868 94

Ministry of Foreign Affairs Estonia 30,378 41,064

St. Maarten Sint Maarten 22,052 188,919

Anti-Corruption Commission of Bhutan Bhutan 20,000 -

Ministry of Foreign Affairs Netherlands 13,968 -

Independent Commission Against Corruption (ICAC) China 6,697 -

Ministère des Affaires étrangères et europeennes France - 300,000

Government of Tunisia Tunisia - 253,878

Sw iss Agency for Development and Cooperation (SDC) Sw itzerland - 136,455

Ministry of the Interior and Kingdom Relations Netherlands - 18,112



European Commission 5,075,454 1,387,022


Financial Mechanism Office (FMO) 75,849 182,358

Inter-American Development Bank (IDB) 27,251 -

United Nations Office for Project Services (UNOPS) 18,942 -

United Nations Office on Drugs and Crime (UNODC) 13,045 10,589

The United Nations Democracy Fund (UNDEF) - 38,788

European Bank for Reconstruction and Development (EBRD) - 7,783

Multilateral institutions, total 5,558,154 1,787,426


William and Flora Hew lett Foundation 591,865 137,427

National Endow ment for Democracy (NED) 448,567 647,103

Omidyar Netw ork Fund, Inc. 172,164 -

RESTRICTED INCOME


31-Dec-15 31-Dec-14


Foundation Open Society Institute (FOSI) 162,289 147,175

Stichting Adessium 141,664 11,026

Wellspring Advisors, LLC 128,271 -

Sigrid Rausing Trust 44,018 17,976

Seattle International Foundation 20,032 -

The Tony Elumelu Foundation 19,402 26

Open Society Initiative for West Africa (OSIWA) 11,350 -

Research Trust of Victoria University of Wellington 9,126 -

OSI Development Foundation - 142,368

The Christensen Fund - 6,869

Foundations and trusts, total 1,748,748 1,109,970

Corporate donors

Siemens AG (Siemen’s Integrity Fund) 623,498 -

Ernst & Young, LLP 228,232 264,676

Pricew aterhouseCoopers AG 111,000 -

Shell International B.V. 25,000 -

Norsk Hydro 7,000 7,000

Warburg Pincus, LLC 3,871 46

Sanlam Life Insurance Limited 3,360 14,000

ENI S.p.A. - 100,000

Kohlberg Kravis Roberts & Co. - 50,000

DFL Deutsche Fußball Liga GmbH - 34,194

SGS AG - 14,000

Fundacion Ceddet - 9,600

Pricew aterhouseCoopers, LLP - 7,000

BP International - 7,000

HSBC Holdings plc. 7,000

Stora Enso Oyj - 7,000

International Federation of Inspection Agencies - 5,336

Rio Tinto Ltd. - 3,598

Aseguradora Fidelis - 3,583

Corporate donors, total 1,001,961 534,033

Coalition partners

Transparency International Schw eiz 6,411 -

Transparency International Greenland 6,117 -

Transparency International UK 5,879 -

Transparency International Netherlands 5,501 -

Transparency International Sw eden 5,272 -

Transparency International Belgium 5,085 -

Transparency International Deutschland e.V. - 4,124

TI Liaison Office to the European Union - 18,239

Coalition partners, total 34,265 22,363

RESTRICTED INCOME


31-Dec-15 31-Dec-14


Individual donors

Other individuals 7,374 262

Individual donors, total 7,374 262

Other (research institutes, other NGOs, other)

Christian Michelsen Institute (CMI) 134,534 155,752

Center for International Policy 132,975 62,875

Universidad Rey Juan Carlos 7,441 -

Results for Development Institute 4,488 -

Association of European Professional Football Leagues (EPFL) - 28,847

CAFOD - 2,587

Action Aid - 2,531

Sightsavers - 2,525

Oxfam - 2,523

British Red Cross - 2,522

Bond - 1,277

Worldvision International - 1,255

HelpAge International - 1,235

Conciliation Resources - 634

Other (research institutes, other NGOs, other), total 279,438 264,563

Restricted income, total 19,098,929 19,151,059

RESTRICTED INCOME

A reconciliation of the income recognised against the cash received by funding entity is presented in Annex

1 to these financial statements. A reconciliation of income recognised against expenditure incurred by funding

entity and project is presented in Annex 2 to these financial statements.

17.c Other income

31-Dec-15 31-Dec-14


IACC fees 90,000 -

Maternity leave reimbursments 42,307 21,012

Travel expense reimbursements 37,933 81,498

Speakers' fees 960 513

Publications - 1,224

Other 49,735 38,094

Other income, total 220,935 142,341

OTHER INCOME

The income from IACC fees represents only the share of fees attributed to TI-S. Additional detailed

disclosure on the financial results of the 16th IACC will be provided on their website.


18. RELATED PARTY TRANSACTIONS

IAS 24:9 notes that a related party is a person or entity that:

Has control or joint control of the reporting entity;

Has a significant influence over the reporting entity; or

Is a member of the key management personnel of the reporting entity or of a parent of the reporting entity.

Members of the Board of Directors and Executive Directors of the Secretariat constitute the key management

personnel of the organisation as of 31 December 2015 and are therefore considered to be related parties.

The Board of Directors do not receive any remuneration from TI-S; however, they received reimbursements

in 2015 totalling €37,420 (in 2014: €77,115).

Until early December 2015, a group of six senior directors (the Management Group) were in charge of key

managerial decisions pertaining to the Secretariat. Management Group members are employed by the entity

and received salaries totalling €860,542 (in 2014: €870,662), excluding pension contributions of €47,500 (in

2014: €47,500) and reimbursements of €9,968 (in 2014: €14,708). Following the recommendations of the

organisational review perfomed in 2015 (additional disclosure to this regard is given at notes 1.j and 15), the

Management Group ceased to exist and key managerial decisions are now taken by two executive directors,

i.e. the Managing Director and the Deputy Managing Director. Both were formerly members of the

Management Group and they received salaries totalling €321,186 (in 2014: €336,883). This excludes pension

contributions of €17,500 (in 2014: €17,500) and reimbursements of €3,769 (in 2014 : €5,482).

Although TI-S does not have any direct equity interest in TI-EU, the current arrangements between the entities

are characterised by several qualitative factors constituting significant influence per IAS 28:6. These include

participation of TI-S in TI-EU’s policy-making processes, material transactions between the two entities and

interchange of managerial personnel. Current arrangements will be reassessed in 2016, which could lead to

a change in the nature of the relationship between TI-S and TI-EU. During 2015, the transactions between

the two entities were as follows:

TI-S supported TI-EU activities with an operational grant of €120,000 or 12.5% of its total income of €960,359. The grant was paid in arrears in early 2016, and is currently shown as a liability to TI-EU.

TI-S and TI-EU partnered on several projects. Total expenditure relating to jointly implemented projects was €184,389 in 2015, with unspent advances from TI-S to TI-EU of €20,386 and project funds to be paid in arrears by TI-S to TI-EU of €23,768.

Partners, including National Chapters, National Chapters in Formation and Contact groups, are legally and

financially independent organisations registered in their countries. As such, the Secretariat cannot exert

control or significantly influence them and no partner has, by itself, control or significant influence on the

Secretariat.

19. PERSONNEL EXPENSES

Personnel expenses include salaries, wage tax and social security contributions for all staff, as well as

contributions to an individual pension plan for directors.


31-Dec-15 31-Dec-14


Salaries 8,190,441 8,804,000

Social contributions 1,376,754 1,445,104

Other benefit plans 125,417 113,750

Other personnel costs 319,243 -

Personnel expenses, total 10,011,855 10,362,854

PERSONNEL EXPENSES

The pension plan is a defined contribution plan administered by Allianz SE. Contributions are made in favour

of the Managing Director (€10,000), Group Directors (5 individuals, €7,500 each) and Directors (16

individuals, €5,000 each).

In 2015 TI-S employed an average of 162 employees (180 in 2014) of which 21 were part-time (20 in 2014).

In addition, the organisation benefited from the support of 5 interns throughout the year.

“Other personnel costs” (formerly “other personnel and recruitment costs”), including administrative

expenditure and some in-kind benefits for staff, have been reclassified here from “other expenses” (note 21).

20. PARTNER SUPPORT

This includes all support given directly to project partners, either through grants or through direct

reimbursement of expenses borne by the coalition partner. These amounts do not include expenditure paid

to other third parties (e.g. consultants), whose activities might have nevertheless benefited the partner.

31-Dec-15 31-Dec-14


Support through grants 10,770,361 9,379,879

Other direct support 174,164 1,507,520

Partner support, total 10,944,525 10,887,399

PARTNER SUPPORT

31-Dec-15 31-Dec-14


Coalition partners

Europe and Central Asia 4,368,473 2,755,821

Americas 431,172 1,202,460

Sub-Saharan Africa 1,274,074 679,865

Middle-East and North Africa 1,290,726 1,414,706

Asia-Pacif ic 2,423,610 4,290,683

Coalition partners, total 9,788,056 10,343,535

Other project partners 1,156,469 543,864

Partner support, total 10,944,525 10,887,399

PARTNER SUPPORT


Annex 3 to these financial statements includes a detailed breakdown by coalition partner of the expenditure

supported by the Secretariat.

21. OTHER EXPENSES

31-Dec-15 31-Dec-14


Travel expenses 1,499,247 1,559,523

Honoraria 1,545,429 1,839,035

Surveys 565,988 160,000

Maintenance, rent and leasing costs 559,658 563,232

Miscellaneous expenses 466,181 246,899

Publications and communications 440,016 374,544

Audits, Legal & advisory costs 327,971 173,599

Translations 61,489 165,835

Meetings and w orkshops 162,805 78,948

Office supplies 23,223 30,311

Other Personnel and recruitment costs - 149,143

Other expenses, total 5,652,007 5,341,069

OTHER EXPENSES

“Other personnel and recruitment costs” have been reclassified within “personnel expenses”.

22. SUPPORT COSTS

31-Dec-15 31-Dec-14


Support costs 3,252,231 3,716,678

Total organisational expenditure 26,731,753 26,714,222

Support costs as % of total expenditure 12% 14%

SUPPORT COST

23. COMMITMENTS AND CONTINGENCIES

TI-S has commitments related to non-cancellable operating leases for buildings and office equipment. Total

future minimum operating lease payments are as follows:


rent equipment rent equipment


w ithin 1 year 324,648 11,231 325,178 17,464

betw een 2-5 years 162,422 2,499 487,070 13,729

more than 5 years - - - -

Commitments, total 487,070 13,730 812,248 31,193

31-Dec-15 31-Dec-14

MINIMUM LEASE PAYMENTS

No contingent assets or liabilities to be disclosed in compliance with IAS 37 have been identified.

24. FINANCIAL RESULT

31-Dec-15 31-Dec-14


Interest

Interest income 21,492 10,951

Interest cost (496) (1,249)

Interest cost or income, net 20,996 9,702

Currency translation

Realised gains on foreign exchange translation 15,067 5,814

Realised losses on foreign exchange translation (41,794) (27,185)

Unrealised gains and losses on foreign exchange translation (76,074) 37,558

Gain or loss on currency translation, net (102,801) 16,187

Financial result, net (81,805) 25,889

FINANCIAL RESULT

25. SUBSEQUENT EVENTS

No event occurred between 31 December 2015 and the date of approval of these financial statements that,

due to its significance and nature, required to be disclosed as a subsequent event as per the provisions of

IAS 10.


ANNEXES

45

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

An

ne

x 1

-D

on

or

fun

din

g s

ch

ed

ule

Annex 1

- p

age 1

B

Donor

nam

eA

ccru

ed

Defe

rred

Restr

icte

dU

nre

str

icte

dA

ccru

ed

Defe

rred

all a

mo

un

ts a

re s

tate

d in

Eu

ros

Go

ve

rn

me

nt

ag

en

cie

s

Anti-C

orr

uption C

om

mis

sio

n o

f B

huta

n

Bhuta

n16,0

00

(20,0

00)

(4,0

00)

(4,0

00)

Ausw

ärt

iges A

mt

Germ

any

477,1

02

(428,9

86)

48,1

16

48,1

16

Bundesm

inis

terium

für

Um

welt, N

atu

rschutz

, B

au u

nd

Reakto

rsic

herh

eit (

BM

UB

) G

erm

any

111,1

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500,2

74

(339,0

13)

272,3

65

272,3

65

Bundesm

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terium

für

wirts

chaft

liche

Zusam

menarb

eit u

nd E

ntw

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ng (

BM

Z)

Germ

any

3,0

72

1,3

44,5

59

(1,2

40,8

67)

106,7

64

106,7

64

Depart

ment fo

r In

tern

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evelo

pm

ent (D

FID

) U

K(2

07,0

01)

788,0

23

6,3

11,5

72

(1,3

75,1

81)

(3,5

33,3

15)

1,9

84,0

98

1,9

84,0

98

Depart

ment of

Fore

ign A

ffairs a

nd T

rade (

DFA

T)

Austr

alia

2,3

59,4

24

391,9

61

(2,6

74,1

51)

77,2

34

77,2

34

Fore

ign &

Com

monw

ealth O

ffic

e (

FC

O)

UK

(103,1

60)

35,7

60

93,7

15

(53,1

76)

(26,8

61)

(29,9

50)

3,0

89

Gesells

chaft

für

inte

rnationale

Zusam

menarb

eit (

GIZ

) G

erm

any

413,3

49

134,5

00

(445,1

82)

102,6

67

102,6

67

Govern

ment of

the Isla

mic

Republic

of

Maurita

nia

M

aurita

nia

(94)

46,9

62

(46,8

68)

-

-

Independent C

om

mis

sio

n A

gain

st C

orr

uption (

ICA

C)

Chin

a11,0

53

(6,6

97)

4,3

56

4,3

56

Irish A

id

Irela

nd

200,0

00

300,0

00

(170,0

00)

(200,0

00)

130,0

00

130,0

00

Mala

ysia

n A

nti-C

orr

uption C

om

mis

sio

n

Mala

ysia

325,0

00

(325,0

00)

Min

istè

re d

es A

ffaires é

trangère

s e

t euro

peennes

Fra

nce

50,0

00

50,0

00

50,0

00

Min

istr

y f

or

Fore

ign A

ffairs

Fin

land

100,0

00

900,0

00

(171,1

20)

(800,0

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28,8

80

28,8

80

Min

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f Fore

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Esto

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63,7

72

40,0

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(30,3

78)

73,3

95

73,3

95

Min

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f Fore

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(240,0

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1,4

40,0

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(1,2

00,0

00)

Min

istr

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f Fore

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Norw

ay

21,1

10

21,1

10

21,1

10

This

schedule

sum

marises

the

movem

ents

of

fundin

gby

Donor.

Atth

ebegin

nin

gof

the

year

TI-S

had

either

unused

resourc

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(defe

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incom

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from

contr

ibuto

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had

advanced

its

ow

n

resourc

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on

donor-

funded

pro

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(accru

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incom

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on

the

expecta

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afu

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the

year,

TI-S

receiv

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additio

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sourc

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(cash

receiv

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).The

sum

of

initia

lbala

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and

resourc

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receiv

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constitu

tes

the

tota

lavaila

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resourc

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for

the

year.

These

were

em

plo

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inth

eperf

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of

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as

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recognis

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as

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year-

end,if

the

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betw

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availa

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incom

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receiv

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or

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This

annex r

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forw

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how

actu

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low

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y d

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in the y

ear.

A

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at 01-J

an

of

whic

h:

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(paid

) during

the y

ear

Clo

sin

g

bala

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D =

A +

B +

C

Incom

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C

46

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259,1

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13,9

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391,1

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91,6

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Royal D

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Danid

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332,8

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78,3

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22,0

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48,1

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5,9

61,7

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15,9

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The U

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85,8

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147,8

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United N

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United N

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4,0

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2,6

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90,4

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1,6

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Fo

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Foundation O

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159,8

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257,0

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254,6

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254,6

59

Foundation P

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National Endow

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266,9

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Netw

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284,6

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93,0

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92,8

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15,0

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5,8

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23,3

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44,0

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Stichting A

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138,9

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250,0

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247,3

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247,3

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The T

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19,4

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253,4

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573,6

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1,6

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9,4

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12,7

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12,7

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Corp

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7,1

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1,4

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430,8

77

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5,0

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Tra

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446

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Tra

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6,1

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5,5

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6,4

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5,2

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Tra

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5,8

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Coalit

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446

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CM

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136,9

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8,3

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3,8

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3,8

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Cente

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13,5

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133,9

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14,4

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31,7

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refe

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note

513 └

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└ W

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f th

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Funds a

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49

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AN

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De

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Annex 2

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all a

mo

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str

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7,9

84,8

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350,0

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10,4

68,9

89

Multila

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170,6

82

672,4

87

4,6

75,2

83

39,7

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5,5

58,1

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Foundations a

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44,0

17

773,1

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931,5

76

1,7

48,7

48

Corp

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228,2

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662,7

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111,0

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01,9

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5,3

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2,0

33

7,3

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34,2

65

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30,8

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96,8

55

9,8

29

51,9

97

13,9

94

17,4

48

220,9

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Fin

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1,9

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513,0

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6,2

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819,7

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981,8

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8,4

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126,9

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25

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651,0

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31

2,0

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35

282,6

23

435,0

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1,4

50,7

92

5,7

75,3

73

B -

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1,9

64,4

13

2,8

80,5

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18,8

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Su

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284,4

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Additio

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Page 2

Page 3

Page 4

Page 5

Page 1

2

Th

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a d

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ch

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of th

e p

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an

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GS

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nnex 2

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Govern

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Accre

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all a

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uro

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Re

str

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7,9

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81

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973,1

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982,0

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19,2

98

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75

16,7

49

343

157,7

65

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294,2

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596,5

31

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13,9

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Norw

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00

Multila

tera

l in

stitu

tions

Inte

r-A

merican D

evelo

pm

ent B

ank (

IDB

)27,2

51

27,2

51

United N

ations D

evelo

pm

ent Pro

gra

mm

e (

UN

DP)

35,6

08

94,7

78

130,3

86

United N

ations O

ffic

e o

n D

rugs a

nd C

rim

e (

UN

OD

C)

13,0

45

13,0

45

Foundations a

nd tru

sts

Sig

rid R

ausin

g T

rust

44,0

17

44,0

17

Indiv

idual donors

27

5,3

14

5,3

41

Oth

er in

co

me

938

236

80

95,6

01

96,8

55

Fin

an

cia

l re

su

lts

(811)

(573)

(12)

(369)

3,7

51

1,9

86

A -

Restr

icte

d a

nd o

ther

incom

e, to

tal

-

154

4,9

77

(12)

150,7

18

(369)

966,8

80

1,1

22,3

48

Pers

onnel

228,2

76

907,5

41

109,3

69

103,6

22

191,6

13

31,2

80

521,4

19

2,0

93,1

20

Part

ner

support

16,7

00

20,2

35

7,4

90

400

91,6

52

136,4

77

Oth

er

7,7

26

91,1

74

149,6

17

12,7

76

14,7

34

65,5

50

309,4

24

651,0

01

B -

Pro

ject costs

, to

tal

252,7

02

998,7

15

279,2

21

116,3

98

213,8

37

97,2

30

922,4

95

2,8

80,5

98

B-A

- U

tilis

ati

on

of

un

re

str

icte

d f

un

ds

by p

ro

ject

252,7

02

998,5

61

274,2

44

116,4

10

63,1

19

97,5

99

(44,3

85)

1,7

58,2

50

Rapid

Response

Unit

Co

nven

tio

ns

TO

TA

LC

ate

go

ryIn

stit

utio

nal

support

No Im

punity

Cam

paig

nC

om

munic

atio

ns

IAC

C

52

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

De

taile

d p

ro

gram

me

in

form

ati

on

: A

dvo

cacy a

nd

Re

se

arch

Gro

up

(A

RG

)A

nnex 2

- P

age 4

Researc

hH

elp

desk

AN

TIC

OR

RP

Public

Secto

r -

Inte

grity

Pacts

Public

Secto

r -

Open

Gov

ern

ance

Glo

bal

Adv

ocacy

and

Polic

y

Turn

ing

Tra

nspare

ncy

into

Accounta

bili

ty

Clim

ate

Fin

ance

Inte

grity

all a

mo

un

ts a

re s

tate

d in

Eu

ros

Re

str

icte

d in

co

me

Govern

ment agencie

s

Bundesm

inis

terium

für

wirts

chaft

liche Z

usam

menarb

eit u

nd

Entw

icklu

ng (

BM

Z)

75,0

00

75,0

00

Bundesm

inis

terium

für

Um

welt, N

atu

rschutz

, B

au u

nd

Reakto

rsic

herh

eit (

BM

UB

) 236,3

80

236,3

80

Fore

ign &

Com

monw

ealth O

ffic

e (

FC

O)

53,1

76

53,1

76

Independent C

om

mis

sio

n A

gain

st C

orr

uption (

ICA

C)

6,6

97

6,6

97

Multila

tera

l in

stitu

tions

Euro

pean C

om

mis

sio

n98,5

89

248,4

70

325,4

28

672,4

87

Foundations a

nd tru

sts

Om

idyar

Netw

ork

Fund, In

c.

172,1

64

172,1

64

Researc

h T

rust of

Vic

toria U

niv

ers

ity o

f W

ellingto

n9,1

26

9,1

26

Willia

m a

nd F

lora

Hew

lett F

oundation

591,8

65

591,8

65

Corp

ora

te d

onors

Ern

st &

Young, LLP

120,2

85

107,9

47

228,2

32

Coalit

ion p

art

ners

Tra

nspare

ncy Inte

rnational B

elg

ium

5,0

85

5,0

85

Tra

nspare

ncy Inte

rnational G

reenla

nd

6,1

17

6,1

17

Tra

nspare

ncy Inte

rnational N

eth

erlands

5,5

01

5,5

01

Tra

nspare

ncy Inte

rnational S

chw

eiz

6,4

11

6,4

11

Tra

nspare

ncy Inte

rnational S

weden

5,2

72

5,2

72

Tra

nspare

ncy Inte

rnational U

K5,8

79

5,8

79

Oth

er

(researc

h institu

tes, oth

er

NG

Os, oth

er)

Christian M

ichels

en Institu

te (

CM

I)134,5

34

134,5

34

Cente

r fo

r In

tern

ational Polic

y119,4

75

119,4

75

Results f

or

Develo

pm

ent In

stitu

te4,4

88

4,4

88

Univ

ers

idad R

ey J

uan C

arlos

7,4

41

7,4

41

Oth

er in

co

me

03,2

88

25

4,5

62

361

103

1,4

90

9,8

29

Fin

an

cia

l re

su

lts

2(2

29)

(10)

(34)

(15)

(82)

(438)

681

(125)

A -

Restr

icte

d a

nd o

ther

incom

e, to

tal

2218,6

55

233,1

38

398,0

89

325,4

13

649,5

21

119,3

98

172,2

67

238,5

51

2,3

55,0

34

Pers

onnel

258,2

03

193,9

65

272,9

45

148,3

27

123,2

54

81,9

94

327,7

54

72,5

60

42,2

03

1,5

21,2

05

Part

ner

support

121,0

62

32,9

20

96,1

98

155,6

43

543,3

06

22,7

04

81,5

31

137,3

50

1,1

90,7

14

Oth

er

32,4

47

65,6

96

36,9

23

252,3

82

67,2

67

24,2

22

225,3

04

18,1

76

66,7

14

789,1

31

B -

Pro

ject costs

, to

tal

411,7

12

292,5

81

309,8

68

496,9

07

346,1

64

649,5

22

575,7

62

172,2

67

246,2

67

3,5

01,0

50

B-A

- U

tilis

ati

on

of

un

re

str

icte

d f

un

ds

by p

ro

ject

411,7

10

73,9

26

76,7

30

98,8

18

20,7

51

1456,3

64

-

7,7

16

1,1

46,0

16

Cate

go

ryIn

stit

utio

nal

support

Researc

hG

lob

al

Ad

vo

cacy a

nd

Po

licy

TO

TA

L

53

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

De

taile

d p

ro

gram

me

in

form

ati

on

: N

etw

ork

s, C

hap

ters

an

d P

ro

gram

me

s (

NC

P)

Annex 2

- P

age 5

Pro

gra

mm

es

(PR

OG

)A

me

rica

s (

AM

E)

Asia

& P

acifi

c

(AP

D)

Eu

rope

&

Ce

ntral A

sia

(EC

A)

Mid

dle

Ea

st a

nd

No

rth

Afric

a

(ME

NA

)

Su

b-S

aha

ran

Afric

a (

SS

A)

Re

so

urc

e

De

ve

lopm

ent

De

pt. (

RD

D)

all a

mo

unts

are

sta

ted in E

uro

s

Re

str

icte

d in

co

me

Govern

ment agencie

s280,0

61

204,9

99

4,0

07,6

33

260,5

37

2,0

40,4

24

1,0

91,1

72

100,0

00

7,9

84,8

26

Multila

tera

l in

stitu

tions

18,9

42

217,2

26

3,1

44,1

15

570,5

00

724,5

00

4,6

75,2

83

Foundations a

nd tru

sts

182,3

22

590,2

31

159,0

23

931,5

76

Corp

ora

te d

onors

637,7

29

25,0

00

662,7

29

Indiv

idual donors

2,0

33

2,0

33

Oth

er

(researc

h institu

tes, oth

er

NG

Os, oth

er)

13,5

00

13,5

00

Oth

er in

co

me

5,1

33

14,9

22

786

18,2

74

2,0

58

931

2,0

52

7,8

41

51,9

97

Fin

an

cia

l re

su

lts

16,3

60

(397)

663

(3,3

86)

1,5

83

(2,1

67)

844

(102)

13,3

98

A -

Restr

icte

d a

nd o

ther

incom

e, to

tal

21,4

93

945,8

15

407,7

12

4,2

39,7

47

3,9

98,5

24

2,6

09,6

88

1,9

79,6

24

132,7

39

14,3

35,3

42

Pers

onnel

245,9

06

689,2

33

408,3

61

1,2

89,2

14

1,3

09,7

79

739,3

54

815,3

84

733,0

68

6,2

30,2

99

Part

ner

support

83,1

27

161,6

18

2,3

18,2

82

3,1

38,1

66

1,6

25,8

39

1,0

31,4

35

121,2

73

8,4

79,7

40

Oth

er

26,4

73

277,5

73

160,9

27

651,8

64

231,1

57

248,8

17

335,7

59

76,2

65

2,0

08,8

35

B -

Pro

ject costs

, to

tal

272,3

79

1,0

49,9

33

730,9

06

4,2

59,3

60

4,6

79,1

02

2,6

14,0

10

2,1

82,5

78

930,6

06

16,7

18,8

74

B-A

- U

tilis

ati

on

of

un

re

str

icte

d f

un

ds

by p

ro

ject

250,8

86

104,1

18

323,1

94

19,6

13

680,5

78

4,3

22

202,9

54

797,8

67

2,3

83,5

32

Additio

nal in

form

ation inclu

ded in:

Page 6

Page 7

Page 8

Page 9

Page 1

0Page 1

1

Ca

teg

ory

Instit

utio

nal

su

pp

ort

TO

TA

L

Pro

gra

mm

es a

nd

Re

gio

na

l D

ep

art

me

nts

54

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

De

taile

d p

ro

gram

me

in

form

ati

on

: N

CP

, P

ro

gram

me

s (

PR

OG

)A

nnex 2

- P

age 6

Co

llectiv

e A

ctio

n fo

r

Cle

an B

usin

ess

Tra

nsp

an

rency

in

Co

rpora

te R

epo

rtin

g -

Em

erg

ing M

ark

et

Mu

ltina

tion

als

all a

mo

unts

are

sta

ted in E

uro

s

Re

str

icte

d in

co

me

Govern

ment agencie

s

Bundesm

inis

terium

für

wirts

chaft

liche Z

usam

menarb

eit u

nd E

ntw

icklu

ng (

BM

Z)

175,0

00

20,0

00

30,0

00

225,0

00

Gesells

chaft

für

inte

rnationale

Zusam

menarb

eit (

GIZ

)24,6

83

24,6

83

Min

istr

y o

f Fore

ign A

ffairs (

Esto

nia

)30,3

78

30,3

78

Corp

ora

te d

onors

Nors

k H

ydro

7,0

00

7,0

00

Sanla

m L

ife Insura

nce L

imited

3,3

60

3,3

60

Sie

mens A

G623,4

98

623,4

98

Warb

urg

Pin

cus, LLC

3,8

71

3,8

71

Oth

er

(researc

h institu

tes, oth

er

NG

Os, oth

er)

Cente

r fo

r In

tern

ational Polic

y13,5

00

13,5

00

Oth

er in

co

me

35

14,0

24

863

14,9

22

Fin

an

cia

l re

su

lts

(406)

9(3

97)

A -

Restr

icte

d a

nd o

ther

incom

e, to

tal

-

205,4

13

61,3

49

654,3

70

24,6

83

945,8

15

Pers

onnel

78,2

83

154,9

85

8,0

20

447,9

45

689,2

33

Part

ner

support

2,8

00

13,1

62

67,1

65

83,1

27

Oth

er

1,7

45

50,5

84

48,1

46

152,4

15

24,6

83

277,5

73

B -

Pro

ject costs

, to

tal

80,0

28

208,3

69

69,3

28

667,5

25

24,6

83

1,0

49,9

33

B-A

- U

tilis

ati

on

of

un

re

str

icte

d f

un

ds

by p

ro

ject

80,0

28

2,9

56

7,9

79

13,1

55

-

104,1

18

TO

TA

LC

ate

go

ryIn

stit

utio

nal

su

pp

ort

Pe

op

le E

nga

ge

me

nt

Pro

gra

mm

e (

PE

P)

Bu

sin

ess In

tegrity

Pro

gra

mm

e (

BIP

)

55

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

De

taile

d p

ro

gram

me

in

form

ati

on

: N

CP

, A

me

ric

as

(A

ME)

Annex 2

- P

age 7

Re

gio

nal

Pro

gra

mm

e

Acce

ss to

info

rma

tion

(Ve

ne

zu

ela

)

Co

rrup

tion

and

Tra

nsp

are

ncy

in

Ce

ntral A

me

rica

Na

tion

al In

tegrity

Sy

ste

m in S

t

Ma

rte

en

RE

DA

CT

ES

all a

mo

unts

are

sta

ted in E

uro

s

Re

str

icte

d in

co

me

Govern

ment agencie

s

Depart

ment of

Fore

ign A

ffairs a

nd T

rade (

DFA

T)

14,6

30

90,3

17

104,9

47

St. M

aart

en

22,0

52

22,0

52

Norw

egia

n A

gency f

or

Develo

pm

ent C

oopera

tion (

NO

RA

D)

78,0

00

78,0

00

Multila

tera

l in

stitu

tions

United N

ations O

ffic

e f

or

Pro

ject S

erv

ices (

UN

OPS

)18,9

42

18,9

42

Foundations a

nd tru

sts

Foundation O

pen S

ocie

ty Institu

te (

FO

SI)

162,2

90

162,2

90

Seattle

Inte

rnational Foundation

20,0

32

20,0

32

Oth

er in

co

me

643

143

786

-

Fin

an

cia

l re

su

lts

(33)

10

745

(59)

663

A -

Restr

icte

d a

nd o

ther

incom

e, to

tal

93,2

40

90,3

17

162,2

90

20,0

42

22,9

40

18,8

83

407,7

12

Pers

onnel

316,4

16

78,7

52

4,5

98

8,5

95

408,3

61

Part

ner

support

234

157,5

45

3,8

40

161,6

19

Oth

er

99,3

61

11,5

65

147

16,2

02

23,3

63

10,2

89

160,9

27

B -

Pro

ject costs

, to

tal

416,0

11

90,3

17

162,2

90

20,0

42

23,3

63

18,8

84

730,9

07

B-A

- U

tilis

ati

on

of

un

re

str

icte

d f

un

ds

by p

ro

ject

322,7

71

-

-

-

423

1323,1

95

Ca

teg

ory

TO

TA

LIn

stit

utio

nal

su

pp

ort

Pro

jects

56

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

De

taile

d p

ro

gram

me

in

form

ati

on

: N

CP

, A

sia

& P

acif

ic (

AP

D)

Annex 2

- P

age 8

Re

gio

nal

Pro

gra

mm

e

An

ti C

orr

up

tion

Stren

gth

en

ing

Initi

ativ

e -

Pilo

t

stu

dy

in B

huta

n

Pa

cifi

c In

stit

utio

nal

and

Ne

two

rk

Stren

gth

en

ing

Pro

gra

mm

e

(PIN

SP

)

Na

tion

al

Inte

grity

Sy

ste

m -

Afg

ha

nis

tan

Stren

gth

en

ing A

nti-

co

rrup

tion

De

ma

nd

from

So

cie

ty,

Pu

blic

& P

riv

ate

Se

cto

r in

Vie

tnam

Clim

ate

Fin

ance

Inte

grity

Pre

ve

nta

tive

An

ti-C

orr

up

tion

for

RE

DD

+

all a

mo

un

ts a

re s

tate

d in

Eu

ros

Re

str

icte

d in

co

me

Govern

ment agencie

s

Anti-C

orr

uption C

om

mis

sio

n o

f B

huta

n20,0

00

20,0

00

Bundesm

inis

terium

für

Um

welt, N

atu

rschutz

, B

au u

nd

Reakto

rsic

herh

eit (

BM

UB

) 102,6

33

102,6

33

Depart

ment fo

r In

tern

ational D

evelo

pm

ent (D

FID

)415,7

38

415,7

38

Depart

ment of

Fore

ign A

ffairs a

nd T

rade (

DFA

T)

1,8

38,7

55

230,4

90

2,0

69,2

45

Iris

h A

id170,0

00

170,0

00

Min

istr

y f

or

Fore

ign A

ffairs (

Fin

land)

171,1

20

171,1

20

Min

istr

y o

f Fore

ign A

ffairs a

nd T

rade (

New

Zeala

nd)

296,0

53

296,0

53

Norw

egia

n A

gency f

or

Develo

pm

ent C

oopera

tion (

NO

RA

D)

762,8

44

762,8

44

Multila

tera

l in

stitu

tions

United N

ations D

evelo

pm

ent Pro

gra

mm

e (

UN

DP)

217,2

26

217,2

26

Oth

er in

co

me

8,3

71

9,9

03

18,2

74

Fin

an

cia

l re

su

lts

(986)

(1)

(2,2

92)

(5)

(102)

(3,3

86)

A -

Restr

icte

d a

nd o

ther

incom

e, to

tal

8,3

71

1,8

47,6

72

19,9

99

296,0

53

217,2

26

985,0

56

102,6

28

762,7

42

4,2

39,7

47

Pers

onnel

9,0

02

886,3

52

3,4

58

11,8

85

85,4

83

70,6

51

78,0

84

144,2

99

1,2

89,2

14

Part

ner

support

-

628,9

37

283,7

42

118,7

54

775,3

91

325

511,1

33

2,3

18,2

82

Oth

er

(4,4

91)

338,4

55

16,5

41

426

12,9

89

139,0

14

41,8

52

107,0

78

651,8

64

B -

Pro

ject costs

, to

tal

4,5

11

1,8

53,7

44

19,9

99

296,0

53

217,2

26

985,0

56

120,2

61

762,5

10

4,2

59,3

60

B-A

- U

tilis

ati

on

of

un

re

str

icte

d f

un

ds

by p

ro

ject

(3,8

60)

6,0

72

-

-

-

-

17,6

33

(232)

19,6

13

Ca

teg

ory

Instit

utio

nal

su

pp

ort

Pro

jects

TO

TA

L

57

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

De

taile

d p

ro

gram

me

in

form

ati

on

: N

CP

, Eu

ro

pe

an

d C

en

tral A

sia

(EC

A)

Annex 2

- P

age 9

Ad

essiu

m

Ad

vo

ca

cy

and

Leg

al A

dv

ice

Ce

ntres

(AL

AC

s)

in

So

uth

Ea

st

Eu

rope

Lift

ing

th

e

Lid

on

Lob

by

ing

Eu

rope

an

Ne

ighb

ou

rhoo

d

Pro

gra

m -

Na

tion

al

Inte

grity

Sy

ste

m

Fin

ancia

l

Me

ch

an

ism

Offi

ce

(FM

O)

Pa

rtn

ers

hip

Na

tion

al

Inte

grity

Sy

ste

ms -

We

ste

rn

Ba

lka

ns

Sp

ea

k U

p -

En

ga

gin

g

Citi

ze

ns in

Fig

htin

g

Co

rrup

tion

in

Eu

rope

Sp

ea

k U

p II -

En

ga

gin

g

Citi

ze

ns in

Fig

htin

g

Co

rrup

tion

in

Eu

rope

Tra

nsp

are

ncy

in E

ura

sia

Tra

nsp

are

ncy

in R

ussia

all a

mo

un

ts a

re s

tate

d in

Eu

ros

Re

str

icte

d In

co

me

Govern

ment agencie

s

Ausw

ärt

iges A

mt

125,7

93

125,7

93

U.S

. D

epart

ment of

Sta

te134,7

44

134,7

44

Multila

tera

l in

stitu

tions

Euro

pean C

om

mis

sio

n948,8

53

294,8

11

593,6

38

655,8

42

575,1

22

3,0

68,2

66

Fin

ancia

l M

echanis

m O

ffic

e (

FM

O)

75,8

49

75,8

49

Foundations a

nd tru

sts

National Endow

ment fo

r D

em

ocra

cy

(NED

) 448,5

67

448,5

67

Stichting A

dessiu

m107,1

42

17,4

58

17,0

64

141,6

64

Oth

er in

co

me

1,8

58

116

84

2,0

58

Fin

an

cia

l re

su

lts

(8)

1(3

6)

485

(3)

1,2

00

(56)

1,5

83

A -

Restr

icte

d a

nd o

ther

incom

e, to

tal

1,8

50

107,1

43

125,7

93

948,9

33

295,2

96

75,8

49

593,6

35

674,5

84

592,1

30

134,7

44

448,5

67

3,9

98,5

24

Pers

onnel

493,0

71

47,5

30

39,7

08

221,1

36

100,0

60

73,8

16

164,5

93

61,7

00

81,7

16

8,6

25

17,8

24

1,3

09,7

79

Part

ner

support

729

55,8

58

83,2

82

728,8

81

192,9

45

-

445,6

02

568,7

66

506,4

07

125,7

19

429,9

77

3,1

38,1

66

Oth

er

51,2

21

3,7

55

2,8

03

64,9

93

34,0

44

2,0

33

36,1

69

25,0

89

9,8

84

400

766

231,1

57

B -

Pro

ject costs

, to

tal

545,0

21

107,1

43

125,7

93

1,0

15,0

10

327,0

49

75,8

49

646,3

64

655,5

55

598,0

07

134,7

44

448,5

67

4,6

79,1

02

B-A

- U

tilis

ati

on

of

un

re

str

icte

d

fun

ds

by p

ro

ject

543,1

71

-

-

66,0

77

31,7

53

-

52,7

29

(19,0

29)

5,8

77

-

-

680,5

78

Instit

utio

nal

su

pp

ort

Pro

jects

Ca

teg

ory

TO

TA

L

58

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

De

taile

d p

ro

gram

me

in

form

ati

on

: N

CP

, M

idd

le E

as

t an

d N

orth

Afr

ica (

MEN

A)

Annex 2

- P

age 1

0

Shara

ka

Tra

nspare

ncy

Inte

rnatio

nal M

EN

A

Pro

gra

mm

e (

TIM

P)

Good G

ov

ern

ance

Confe

rence

Natio

nal In

tegrity

Sy

ste

m in the M

EN

A

Regio

n

Natio

anl In

tegrity

Sy

ste

m in the M

EN

A

Regio

n,

Phase 2

all a

mo

unts

are

sta

ted in E

uro

s

Re

str

icte

d in

co

me

Govern

ment agencie

s

Ausw

ärt

iges A

mt

303,1

92

303,1

92

Govern

ment of

the Isla

mic

Republic

of

Maurita

nia

46,8

68

46,8

68

Sw

edis

h Inte

rnational D

evelo

pm

ent C

oopera

tion A

gency (

SID

A)

1,6

90,3

64

1,6

90,3

64

Multila

tera

l in

stitu

tions

Euro

pean C

om

mis

sio

n192,9

20

377,5

80

570,5

00

Oth

er in

co

me

9

922

931

Fin

an

cia

l re

su

lts

129

(2,0

40)

(275)

19

(2,1

67)

A -

Restr

icte

d a

nd o

ther

incom

e, to

tal

303,3

30

1,6

89,2

46

46,8

68

192,6

45

377,5

99

2,6

09,6

88

Pers

onnel

94,2

58

528,4

65

38,7

79

8,7

17

69,1

35

739,3

54

Part

ner

support

154,7

60

1,0

18,9

60

184,6

41

267,4

78

1,6

25,8

39

Oth

er

55,8

41

148,5

97

8,4

08

77

35,8

94

248,8

17

B -

Pro

ject costs

, to

tal

304,8

59

1,6

96,0

22

47,1

87

193,4

35

372,5

07

2,6

14,0

10

B-A

- U

tilis

ati

on

of

un

re

str

icte

d f

un

ds

by p

ro

ject

1,5

29

6,7

76

319

790

(5,0

92)

4,3

22

Cate

go

ryTO

TA

L

Pro

jects

59

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

De

taile

d p

ro

gram

me

in

form

ati

on

: N

CP

, S

ub

-Sah

aran

Afr

ica (

SS

A)

Annex 2

- P

age 1

1

Regio

nal

Pro

gra

mm

me

Gov

ern

ance &

Fin

ance Inte

grity

in R

ED

D+

Busin

ess Inte

grity

Country

Agenda

Land a

nd

Corr

uptio

n in

Afric

a

Wom

en,

Land

and C

orr

uptio

n

Tra

nspare

ncy

and

Accounta

bili

ty for

Hig

h

Qualit

y E

ducatio

n

all a

mo

unts

are

sta

ted in E

uro

s

Re

str

icte

d In

co

me

Govern

ment agencie

s

Bundesm

inis

terium

für

wirts

chaft

liche Z

usam

menarb

eit u

nd

Entw

icklu

ng (

BM

Z)

490,8

67

490,8

67

Depart

ment of

Fore

ign A

ffairs a

nd T

rade (

DFA

T)

478,6

58

21,3

01

499,9

59

Norw

egia

n A

gency f

or

Develo

pm

ent C

oopera

tion (

NO

RA

D)

100,3

46

100,3

46

Multila

tera

l in

stitu

tions

Euro

pean C

om

mis

sio

n724,5

00

724,5

00

Foundations a

nd tru

sts

Open S

ocie

ty Initia

tive f

or

West A

fric

a (

OS

IWA

)11,1

88

162

11,3

50

Wells

pring A

dvis

ors

, LLC

128,2

71

128,2

71

The T

ony E

lum

elu

Foundation

19,4

02

19,4

02

Indiv

idual donors

2,0

33

2,0

33

Oth

er in

co

me

1,4

23

378

251

2,0

52

Fin

an

cia

l re

su

lts

191

47

608

5(7

)844

A -

Restr

icte

d a

nd o

ther

incom

e, to

tal

1,6

14

592,6

50

746,4

09

19,4

02

491,1

23

128,2

64

162

1,9

79,6

24

Pers

onnel

492,8

34

165,3

90

4,5

01

127,1

63

25,4

96

815,3

84

Part

ner

support

(11,8

57)

216,9

57

543,9

04

14,9

28

193,3

19

74,1

84

1,0

31,4

35

Oth

er

16,3

29

59,0

81

60,9

27

36

170,6

41

28,5

83

162

335,7

59

B -

Pro

ject costs

, to

tal

4,4

72

768,8

72

770,2

21

19,4

65

491,1

23

128,2

63

162

2,1

82,5

78

B-A

- U

tilis

ati

on

of

un

re

str

icte

d f

un

ds

by p

ro

ject

2,8

58

176,2

22

23,8

12

63

-

1-

-

202,9

54

Cate

go

ryIn

stit

utio

nal

support

TO

TA

L

Pro

jects

60

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

De

taile

d p

ro

gram

me

in

form

ati

on

: C

orp

orate

Se

rvic

es

(C

S)

Annex 2

- P

age 1

2

Org

anis

atio

nal

De

ve

lopm

ent (O

DD

)

En

ha

nce

d

Re

sp

on

se

Mo

nito

ring

Ev

alu

atio

n a

nd

Lea

rnin

g

all a

mo

unts

are

sta

ted in E

uro

s

Re

str

icte

d in

co

me

Govern

menta

l agencie

s

Bundesm

inis

terium

für

wirts

chaft

liche Z

usam

menarb

eit u

nd E

ntw

icklu

ng (

BM

Z)

350,0

00

350,0

00

Multila

tera

l in

stitu

tions

Euro

pean C

om

mis

sio

n39,7

02

39,7

02

Corp

ora

te d

onors

Pricew

ate

rhouseC

oopers

AG

111,0

00

111,0

00

Oth

er in

co

me

13,7

44

223

27

13,9

94

Fin

an

cia

l re

su

lts

(577)

(780)

(311)

(7)

(1,6

75)

A -

Restr

icte

d a

nd o

ther

incom

e, to

tal

13,1

67

(780)

460,9

12

39,6

95

27

513,0

21

Pers

onnel

36,7

85

379,1

08

272,8

38

23,1

46

107,8

94

819,7

71

Part

ner

support

6,3

67

22,4

22

28,7

89

Oth

er

53,2

78

212,1

57

3,2

56

13,9

32

282,6

23

B -

Pro

ject costs

, to

tal

36,7

85

432,3

86

491,3

62

48,8

24

121,8

26

1,1

31,1

83

B-A

- U

tilis

ati

on

of

un

re

str

icte

d f

un

ds

by p

ro

ject

23,6

18

433,1

66

30,4

50

9,1

29

121,7

99

618,1

62

Ca

teg

ory

Instit

utio

nal

su

pp

ort

TO

TA

L

Info

rma

tion

and

Co

mm

unic

atio

n

Te

ch

no

logy

Org

an

isati

on

al

De

ve

lop

me

nt

61

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

An

ne

x 3

- P

art

ne

r fu

nd

ing

sch

ed

ule

Annex 3

- p

age 1

BC

Re

ce

iva

ble

A

dv

an

ce

Lia

bili

tyF

inal re

po

rts

Inte

rim

re

po

rts

Re

ce

iva

ble

Adv

an

ce

Lia

bili

ty

all a

mo

un

ts a

re s

tate

d in

Eu

ros

Co

aliti

on

partn

ers

Am

eric

as

Accio

n C

iudadana

NC

Gu

ate

ma

la(9

53)

35,0

99

10,0

00

25,0

99

(953)

Asocia

cio

n p

ara

una S

ocie

dad m

as J

usta

(A

SJ)

NC

Ho

nd

ura

s871

(33)

1,4

72

(634)

Capitulo

Chile

no d

e T

ranspare

ncia

Inte

rnacio

nal

NC

Ch

ile

4,2

32

(2,5

57)

1,6

75

Consejo

Nacio

nal para

la E

tica P

ublic

a-

Pro

etica

NC

Pe

ru85,4

57

(400)

166,8

16

129,0

25

78,5

65

45,8

59

(1,5

76)

Corp

ora

cio

n T

ranspare

ncia

por

Colo

mbia

NC

Co

lom

bia

(109)

2,2

48

2,2

48

(109)

Fundacio

n N

acio

nal para

el D

esarr

ollo

(FU

ND

E)

NC

El S

alv

ad

or

1,0

04

1,0

04

Fundacio

n p

ara

el D

esaro

llo d

e la L

ibert

ad

NC

Pa

na

ma

2,5

85

2,5

85

Part

icip

acio

n C

iudadana

NC

Do

min

ica

n R

ep

.2,0

27

2,0

27

Poder

Ciu

dadano

NC

Arg

en

tin

a9,3

00

98

10,4

00

98

600

(1,7

00)

Tra

nspare

ncia

Mexic

ana A

.C.

NC

Me

xico

72,8

06

14

3,2

96

29,0

85

40,4

39

Tra

nspare

ncia

Venezuela

NC

Ve

ne

zue

la148,3

60

237,7

86

157,5

45

237,7

86

(9,1

85)

Tra

nspare

ncy Inte

rnational C

anada Inc.

NC

Ca

na

da

6,5

36

1,9

24

5,0

00

(388)

Tra

nspare

ncy Inte

rnational U

SA

NC

US

A2,5

45

2,5

45

Trinid

ad &

Tobago T

ranspare

ncy Institu

teN

CT

rin

ida

d &

Tb

.(7

85)

823

38

Am

ericas, to

tal

5,1

03

233,8

17

(2,2

47)

536,9

85

112

157,8

39

275,5

95

98

354,7

83

(14,5

45)

As

ia &

Pacif

ic

Tow

ard

s T

ranspare

ncy

Ct

Vie

tnam

460,5

08

(118)

433,8

94

645,9

30

222,5

26

25,8

28

The M

ala

ysia

n S

ocie

ty f

or

Tra

nspare

ncy a

nd Inte

grity

N

CM

ala

ysia

16,1

06

(998)

68,0

61

90,0

00

81,6

83

90,0

00

1,4

86

Tra

nspare

ncy Inte

rnational A

ustr

alia

NC

Austr

alia

5,8

02

7,3

13

(1,5

11)

Tra

nspare

ncy Inte

rnational B

angla

desh

NC

Bangla

desh

7,2

13

(8,3

48)

60,6

12

43

15,7

27

43,7

93

Tra

nspare

ncy Inte

rnational C

am

bodia

NC

Cam

bodia

22,3

57

(684)

15,4

55

1,2

46

39,4

73

1,2

46

(2,3

45)

Th

is s

ch

ed

ule

su

mm

ari

se

s th

e m

ove

me

nts

of fu

nd

ing

by

pro

ject p

art

ne

r. A

t th

e b

eg

inn

ing

of th

e y

ea

r, T

I-S

ha

d o

uts

tan

din

g b

ala

nce

s fo

r re

so

urc

es

ad

van

ce

d to

pa

rtn

ers

(a

s p

er

A b

elo

w).

Du

rin

g th

e

yea

r, T

I-S

tra

ns

ferr

ed

ad

ditio

na

l fin

an

cia

l re

so

urc

es

o

r re

ce

ive

d u

ns

pe

nt b

ala

nce

s b

ack (

B).

Occa

sio

na

lly,

it re

ce

ive

d in

co

me

(C

). T

he

su

m th

es

e a

mo

un

ts c

on

stitu

tes

th

e to

tal re

so

urc

es

ava

ila

ble

to

the

pro

ject p

art

ne

r d

uri

ng

th

e y

ea

r. R

es

ou

rce

s w

ere

em

plo

yed

in

th

e p

erf

orm

an

ce

of a

ctivi

tie

s a

nd

, a

s a

re

su

lt, a

dva

nce

s a

cco

un

ted

fo

r a

s e

xpe

nd

itu

re (

D).

Pa

rt o

f th

e e

xpe

nd

itu

re w

as

do

cu

me

nte

d

thro

ug

h fin

al re

po

rts

(fu

lly

co

mp

lyin

g w

ith

do

no

r re

qu

ire

me

nts

), a

nd

pa

rt th

rou

gh

in

teri

m o

ne

s (

i.e

. re

po

rts

th

at a

re c

on

sid

ere

d r

elia

ble

bu

t n

ot ye

t m

ee

tin

g a

ll fo

rma

l d

on

or

req

uir

em

en

ts).

At th

e y

ea

r-e

nd

, th

e d

iffe

ren

ce

be

twe

en

ava

ila

ble

re

so

urc

es

an

d e

xpe

nd

itu

re b

oo

ke

d c

on

stitu

ted

th

e fin

al b

ala

nce

with

th

e p

roje

ct p

art

ne

r (E

).

Pro

ject p

art

ne

rs b

elo

ng

ing

to

th

e T

I M

ove

me

nt, in

clu

din

g N

atio

na

l C

ha

pte

rs (

NC

), N

atio

na

l C

ha

pte

rs in

Fo

rma

tio

n (

NC

iF)

an

d N

atio

na

l C

on

tacts

(C

t), a

re c

olle

ctive

ly id

en

tifie

d a

s C

oa

litio

n P

art

ne

rs.

Oth

er

pro

ject p

art

ne

rs a

re g

rou

pe

d s

ep

ara

tely

at th

e b

otto

m o

f th

e s

ch

ed

ule

.D

E =

A +

B +

C -

DA

Clo

sin

g b

ala

nce

Inco

me

rece

ive

d

Ca

sh

pa

id /

(re

ce

ive

d)

Partn

er

na

me

Ope

nin

g b

ala

nce

Ty

pe

, co

untry

Ex

pe

nd

iture

re

po

rte

d

62

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

An

ne

x 3

- P

artn

er f

un

din

g s

ch

ed

ule

Annex 3

- p

age 2

BC

Receiv

able

A

dv

ance

Lia

bili

tyF

inal re

ports

Inte

rim

reports

Rece

ivable

Adv

an

ce

Lia

bili

ty

all a

mo

unts

are

sta

ted in E

uro

s

Anti C

orr

uption a

nd G

overn

ance R

esearc

h C

ente

rN

CC

hin

a651

651

Tra

nspare

ncy Inte

rnational C

hin

ese T

aip

ei

NC

Taiw

an

1,3

20

1,3

20

Tra

nspare

ncy Inte

rnational Fiji

NC

Fiji

6,3

90

59,2

74

48,8

44

103,5

91

7,0

98

3,8

23

(4)

Tra

nspare

ncy Inte

rnational In

dia

NC

India

1,2

86

2,3

11

(1,0

25)

Tra

nspare

ncy Inte

rnational In

donesia

NC

Indonesia

248,1

21

(2,8

21)

197,5

48

207,0

54

197,4

32

39,5

89

(1,2

27)

Tra

nspare

ncy Inte

rnational Japan

NC

Japan

1,9

34

41,9

38

Tra

nspare

ncy Inte

rnational K

ore

a (

South

)N

CK

ore

a (

South

)32,6

38

4,6

78

27,9

60

Tra

nspare

ncy Inte

rnational M

ongolia

NC

Mongolia

9,0

00

22,3

67

28,3

67

3,0

00

Tra

nspare

ncy Inte

rnational N

epal

NC

Nepal

30,0

88

10,8

57

39,9

45

1,0

00

Tra

nspare

ncy Inte

rnational N

ew

Zeala

nd

NC

New

Zeala

nd

23,7

50

19,7

98

43,5

48

Tra

nspare

ncy Inte

rnational Pakis

tan

NC

Pakis

tan

54,0

15

46,8

64

101,7

09

(830)

Tra

nspare

ncy Inte

rnational Papua N

ew

Guin

ea

NC

Papua N

ew

Guin

ea

181,7

41

177,4

28

70,9

22

190,6

63

97,5

84

Tra

nspare

ncy Inte

rnational Philippin

es

NC

Philippin

es

35,4

29

258

1,2

63

18,9

15

15,5

09

Tra

nspare

ncy Inte

rnational S

ri L

anka

NC

Sri L

anka

55,7

81

50,3

99

81,2

42

21,9

27

3,0

11

Tra

nspare

ncy V

anuatu

NC

Vanuatu

18,5

65

99,8

25

(10,0

13)

19,3

69

85,9

75

40,6

53

1,1

18

Tra

nspare

ncy M

ald

ives

CiF

Mald

ives

73,1

57

85,0

83

11

129,6

38

28,6

13

Tra

nspare

ncy S

olo

mon Isla

nds

NC

Solo

mon Isla

nds

52,7

01

50,4

91

65,7

52

37,4

40

Tra

nspare

ncy T

haila

nd

NC

Thaila

nd

(485)

764

293

(14)

Asia

& P

acific

, to

tal

24,9

55

1,4

29,0

66

(23,4

67)

1,3

51,7

23

91,3

04

1,6

94,5

71

767,9

66

91,2

46

326,7

54

(6,9

56)

Eu

ro

pe

an

d C

en

tral A

sia

Associa

tion P

our

la P

rom

otion d

e la T

ranspare

nce (

APPT)

NC

Luxem

bourg

49,5

30

1,0

03

2,8

15

53,3

48

Kosova D

em

ocra

tic Institu

teN

CK

osovo

51,5

49

36,2

89

71,0

77

21,2

26

1,6

26

(6,0

91)

MTU

E K

orr

upts

iooniv

aba E

esti

NC

Esto

nia

34,0

00

11,8

63

1,3

16

39,7

62

10,3

85

(5,6

00)

Tra

nspare

ncy Inte

rnational Latv

ia (

DELN

A)

NC

Latv

ia112

75,8

13

25,8

38

86,5

14

7,9

01

511

6,8

37

Tra

nsparê

ncia

e Inte

gridade, A

ssocia

ção C

ívic

a (

TIA

C)

CiF

Port

ugal

50,3

61

24,3

49

22,8

28

49,3

85

976

2,7

11

(1,1

90)

Tra

nspare

ncy A

zerb

aija

nN

CA

zerb

aija

n17,6

87

770

25,1

80

(6,7

23)

Tra

nspare

ncy C

ypru

sC

iFC

ypru

s64,2

02

41,0

90

105,8

83

(591)

Tra

nspare

ncy Inte

rnational A

nti-C

orr

uption

NC

Arm

enia

39,3

41

2,2

59

42,5

87

(987)

Tra

nspare

ncy Inte

rnational B

elg

ium

NC

Belg

ium

(4,5

41)

5,0

85

544

AD

E =

A +

B +

C -

D

Partner

nam

eT

ype,

country

Openin

g b

ala

nce

Cash p

aid

/

(receiv

ed)

Incom

e

rece

ived

Ex

penditu

re r

eported

Clo

sin

g b

ala

nce

63

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

An

ne

x 3

- P

artn

er f

un

din

g s

ch

ed

ule

Annex 3

- p

age 3

BC

Receiv

able

A

dv

ance

Lia

bili

tyF

inal re

ports

Inte

rim

reports

Receiv

able

Adv

ance

Lia

bili

ty

all a

mo

unts

are

sta

ted in E

uro

s

Tra

nspare

ncy Inte

rnational B

osnia

and H

erz

egovin

aN

CB

osnia

Herz

egovin

a53,1

82

39,6

53

29,6

80

32,7

88

30,8

84

(517)

Tra

nspare

ncy Inte

rnational B

ulg

aria

NC

Bulg

aria

83,9

36

8,1

16

8,1

16

81,5

99

9,4

32

(7,0

95)

Tra

nspare

ncy Inte

rnational C

roatia

NC

Cro

atia

3,1

63

448

2,7

15

Tra

nspare

ncy Inte

rnational C

zech R

epublic

NC

Czech R

epublic

108,5

48

(526)

20,0

53

97,1

10

23,2

13

7,9

66

(214)

Tra

nspare

ncy Inte

rnational D

euts

chla

nd e

.V.

NC

Germ

any

750

12,6

62

(3,2

76)

2,8

87

806

16,7

20

(4,5

03)

Tra

nspare

ncy Inte

rnational Espana

NC

Spain

44,6

53

(822)

822

51,4

44

(6,7

91)

Tra

nspare

ncy Inte

rnational Fra

nce

NC

Fra

nce

42,3

14

16,5

88

59,2

53

10,6

89

(11,0

40)

Tra

nspare

ncy Inte

rnational G

eorg

iaN

CG

eorg

ia54,8

98

1,5

48

54,4

92

1,9

54

Tra

nspare

ncy Inte

rnational G

reece

NC

Gre

ece

65,0

86

25,4

56

90,8

29

122

(409)

Tra

nspare

ncy Inte

rnational G

reenla

nd

NC

Gre

enla

nd

1,2

88

345

1,6

33

Tra

nspare

ncy Inte

rnational H

ungary

NC

Hungary

63,6

61

32,0

93

43,9

04

63,9

62

(12,1

12)

Tra

nspare

ncy Inte

rnational Irela

nd

NC

Irela

nd

128,1

01

(200)

109,7

03

234,5

73

8,0

00

10,4

00

(15,3

69)

Tra

nspare

ncy Inte

rnational Is

rael

NC

Isra

el

1,5

00

2,5

28

(1,0

28)

Tra

nspare

ncy Inte

rnational Italia

NC

Italy

99,0

88

(4,2

13)

39,1

31

13,3

10

140,3

65

78

12,1

26

(31,8

73)

Tra

nspare

ncy Inte

rnational Lithuania

NC

Lithuania

166,3

31

29,9

80

5,8

56

130,6

09

62,7

53

15,9

76

(7,1

71)

Tra

nspare

ncy Inte

rnational M

acedonia

NC

Macedonia

52,4

44

71,8

28

61,9

81

42,6

33

19,9

90

(332)

Tra

nspare

ncy Inte

rnational M

old

ova

NC

Mold

ova

28,0

35

1,5

11

26,1

07

3,4

39

Tra

nspare

ncy Inte

rnational N

eth

erlands

NC

Neth

erlands

16,2

84

306

16,5

90

Tra

nspare

ncy Inte

rnational N

orw

ay

NC

Norw

ay

(1,5

00)

(6,7

02)

8,2

02

Tra

nspare

ncy Inte

rnational R

om

ania

NC

Rom

ania

54,2

70

44,3

16

2,1

16

104,9

32

8,8

50

(17,3

12)

Tra

nspare

ncy Inte

rnational R

ussia

NC

Russia

178,4

18

429,9

61

434,4

91

125,7

19

48,1

69

Tra

nspare

ncy Inte

rnational S

erb

iaN

CS

erb

ia54,4

95

18,6

17

52,7

92

28,6

17

836

(9,1

33)

Tra

nspare

ncy Inte

rnational S

lovenia

- D

ruštv

o Inte

grite

taN

CS

lovenia

124,9

58

68,2

42

55,1

86

142,1

08

1,4

51

107

(5,6

52)

Tra

nspare

ncy Inte

rnational S

lovensko

NC

Slo

vakia

22,2

56

21,8

78

11,5

72

27,9

43

8,2

68

(3,6

49)

Tra

nspare

ncy Inte

rnational S

weden

NC

Sw

eden

(5,1

06)

5,2

72

166

Tra

nspare

ncy Inte

rnational U

KN

CU

K503

35,3

40

(1,6

78)

1,0

98,5

64

1,1

14,0

87

40,5

82

5,8

84

(27,8

24)

Tra

nspare

ncy Inte

rnational U

kra

ine

NC

Ukra

ine

139,1

47

70,1

20

110,7

21

63,2

65

5,0

35

30,2

46

Tra

nspare

ncy Inte

rnational A

ustr

ian C

hapte

rN

CA

ustr

ia33,4

67

289

289

37,7

07

(4,2

40)

Ulu

sla

rara

si S

eff

aflik

Dern

egi

NC

Turk

ey

80

67,6

07

39,6

84

483,0

14

27,9

81

162

3,3

72

(7,1

54)

Euro

pe a

nd C

entr

al A

sia

, to

tal

1,4

45

2,0

96,8

80

(10,3

90)

2,3

39,0

55

25,8

92

3,1

97,1

24

1,1

91,8

76

13,6

06

244,8

76

(194,6

00)

E =

A +

B +

C -

D

Partner

nam

eT

ype,

country

Openin

g b

ala

nce

Cash p

aid

/

(receiv

ed)

Incom

e

receiv

ed

Ex

penditu

re r

eported

Clo

sin

g b

ala

nce

AD

64

FIN

AN

CIA

L S

TA

TE

ME

NT

S A

S O

F 3

1 D

EC

EM

BE

R 2

015

An

ne

x 3

- P

artn

er f

un

din

g s

ch

ed

ule

Annex 3

- p

age 4

BC

Re

ce

iva

ble

A

dv

an

ce

Lia

bili

tyF

inal re

po

rts

Inte

rim

re

po

rts

Re

ce

iva

ble

Adv

an

ce

Lia

bili

ty

all a

mo

un

ts a

re s

tate

d in

Eu

ros

Mid

dle

eas

t an

d N

orth

Afr

ica

Bahra

in T

ranspare

ncy S

ocie

ty (

BTS

)N

CB

ahra

in9,7

00

9,7

00

I W

atc

hC

tTunis

ia103,8

15

183,3

39

53

1,1

42

270,0

75

15,9

90

Lebanese T

ranspare

ncy A

ssocia

tion (

LTA

)N

CLebanon

115,2

31

(2,8

88)

65,8

92

28,3

22

150,5

56

9,1

36

(9,7

79)

Rasheed f

or

Inte

grity

and T

ranspare

ncy

Ct

Jord

an

153,5

47

87,8

90

223,0

99

21,6

15

(3,2

77)

The C

oalit

ion f

or

Accounta

bility

and Inte

grity

(A

MA

N)

NC

Pale

stine

1,8

77

275,7

90

(16)

55,9

10

977,6

36

185,7

15

70,2

19

Tra

nspare

ncy M

aro

cN

CM

oro

cco

226,8

90

(195)

134,5

35

49,6

85

306,7

64

5,0

20

(239)

Mid

dle

East and N

ort

h A

fric

a, to

tal

1,8

77

875,2

73

(3,0

99)

537,2

66

62

156,7

85

1,1

36,2

09

-

131,6

80

(13,2

95)

Su

b-S

ah

aran

Afr

ica

Associa

cio

n N

igerienne d

e L

utte c

ontr

e la C

orr

uption

NC

Nig

er

7,7

66

(3,5

35)

27,7

87

4,4

39

31,1

14

(3,5

35)

Associa

tion B

uru

ndais

e d

es C

onsom

mate

urs

(A

BU

CO

)N

CB

uru

ndi

25,0

00

11,2

39

36,2

39

Cente

r fo

r Tra

nspare

ncy a

nd A

ccounta

bility

Lib

eria

NC

Lib

eria

24,2

53

(950)

544

24,7

97

(950)

Centr

o d

e Inte

gridade P

ublic

a (

CIP

)N

CM

ozam

biq

ue

49,7

76

37,8

22

11,9

54

Civ

il S

ocie

ty L

egis

lative A

dvocacy C

entr

e (

CIS

LA

C)

Ct

Nig

eria

3,0

00

342

3,3

42

Corr

uption W

atc

h

CiF

South

Afr

ica

5,0

00

(434)

40,6

98

119

33,2

85

5,4

57

6,6

41

Foru

m C

ivil

NC

Senegal

35,6

50

(7,5

26)

19,9

77

25,4

58

22,6

43

Ghana Inte

grity

Initia

tive (

GII)

NC

Ghana

155,3

08

(91)

222,1

98

142,7

27

119,7

88

718

114,2

73

(91)

Lig

ue C

ongola

ise d

e la lutte c

ontr

e la c

orr

uption (

LIC

OC

O)

Ct

Congo D

em

32,2

93

20,8

08

11,4

85

Tra

nspare

ncy E

thio

pia

CiF

Eth

iopia

10,0

00

10,0

00

Tra

nspare

ncy Inte

rnational C

am

ero

on

NC

Cam

ero

on

21,2

35

102,6

93

(4,5

72)

172,3

26

197,5

37

81,7

32

17,5

57

1,3

76

(6,5

20)

Tra

nspare

ncy Inte

rnational In

itia

tive M

adagascar

NC

Madagascar

6,0

95

11,4

13

6,4

00

15,1

13

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Appendix

General Engagement

Terms

1. Scope

(1) These engagement terms are applicable to contracts between Wirt-schaftsprüfer [German Public Auditors] or Wirtschaftsprüfungsgesellschaften[German Public Audit Firms] (hereinafter collectively referred to as the“Wirtschaftsprüfer”) and their clients for audits, consulting and other engage-ments to the extent that something else has not been expressly agreed to inwriting or is not compulsory due to legal requirements.

(2) lf, in an individual case, as an exception contractual relations have alsobeen established between the Wirtschaftsprüfer and persons other than theclient, the provisions of No. 9 below also apply to such third parties.

2. Scope and performance of the engagement

(1) Subject of the Wirtschaftsprüfer’s engagement is the performance of agreedservices – not a particular economic result. The engagement is performed inaccordance with the Grundsätze ordnungsmäßiger Berufsausübung[Standards of Proper Professional Conduct]. The Wirtschaftsprüfer is entitled touse qualified persons to conduct the engagement.

(2) The application of foreign law requires – except for financial attestationengagements – an express written agreement.

(3) The engagement does not extend – to the extent it is not directed thereto –to an examination of the issue of whether the requirements of tax law or specialregulations, such as, for example, laws on price controls, laws limitingcompetition and Bewirtschaftungsrecht [laws controlling certain aspects ofspecific business operations] were observed; the same applies to thedetermination as to whether subsidies, allowances or other benefits may beclaimed. The performance of an engagement encompasses auditingprocedures aimed at the detection of the defalcation of books and records andother irregularities only if during the conduct of audits grounds therefor arise orif this has been expressly agreed to in writing.

(4) If the legal position changes subsequent to the issuance of the finalprofessional statement, the Wirtschaftsprüfer is not obliged to inform the clientof changes or any consequences resulting therefrom.

3. The client’s duty to inform

(1) The client must ensure that the Wirtschaftsprüfer – even without his specialrequest – is provided, on a timely basis, with all supporting documents andrecords required for and is informed of all events and circumstances which maybe significant to the performance of the engagement. This also applies to thosesupporting documents and records, events and circumstances which firstbecome known during the Wirtschaftsprüfer’s work.

(2) Upon the Wirtschaftsprüfer’s request, the client must confirm in a writtenstatement drafted by the Wirtschaftsprüfer that the supporting documentsand records and the information and explanations provided are complete.

4. Ensuring independence

The client guarantees to refrain from everything which may endanger theindependence of the Wirtschaftsprüfer’s staff. This particularly applies tooffers of employment and offers to undertake engagements on one’s ownaccount.

5. Reporting and verbal information

lf the Wirtschaftsprüfer is required to present the results of his work in writing,only that written presentation is authoritative. For audit engagements the long-form report should be submitted in writing to the extent that nothing else hasbeen agreed to. Verbal statements and information provided by theWirtschaftsprüfer’s staff beyond the engagement agreed to are never binding.

6. Protection of the Wirtschaftsprüfer’s intellectual property

The client guarantees that expert opinions, organizational charts, drafts,sketches, schedules and caIculations – expecially quantity and costcomputations – prepared by the Wirtschaftsprüfer within the scope of theengagement will be used only for his own purposes.

7. Transmission of the Wirtschaftsprüfer’s professional statement(1) The transmission of a Wirtschaftsprüfer’s professional statements (long-form reports, expert opinions and the like) to a third party requires theWirtschaftsprüfer’s written consent to the extent that the permission totransmit to a certain third party does not result from the engagement terms.The Wirtschaftsprüfer is liable (within the limits of No. 9) towards third partiesonly if the prerequisites of the first sentence are given.(2) The use of the Wirtschaftsprüfer’s professional statements for promotionalpurposes is not permitted; an infringement entitles the Wirtschaftsprüfer toimmediately cancel all engagements not yet conducted for the client.

8. Correction of deficiencies(1) Where there are deficiencies, the client is entitled to subsequent fulfillment[of the contract]. The client may demand a reduction in fees or the cancellationof the contract only for the failure to subsequently fulfill [the contract]; if theengagement was awarded by a person carrying on a commercial business aspart of that commercial business, a government-owned legal person underpublic law or a special government-owned fund under public law, the client maydemand the cancellation of the contract only if the services rendered are of nointerest to him due to the failure to subsequently fulfill [the contract]. No. 9applies to the extent that claims for damages exist beyond this.(2) The client must assert his claim for the correction of deficiencies in writingwithout delay. Claims pursuant to the first paragraph not arising from anintentional tort cease to be enforceable one year after the commencement ofthe statutory time limit for enforcement.(3) Obvious deficiencies, such as typing and arithmetical errors and formelleMängel [deficiencies associated with technicalities] contained in aWirtschaftsprüfer’s professional statements (long-form reports, expert opinionsand the like) may be corrected – and also be applicable versus third parties –by the Wirtschaftsprüfer at any time. Errors which may call into question theconclusions contained in the Wirtschaftsprüfer’s professional statementsentitle the Wirtschaftsprüfer to withdraw – also versus third parties – suchstatements. In the cases noted the Wirtschaftsprüfer should first hear theclient, if possible.

9. Liability(1) The liability limitation of § [“Article”] 323 (2)[“paragraph 2”] HGB

[“Handelsgesetzbuch”: German Commercial Code] applies to statutoryaudits required by law.

(2) Liability for negligence; An individual case of damagesIf neither No. 1 is applicable nor a regulation exists in an individual case,pursuant to § 54a (1) no. 2 WPO [“Wirtschaftsprüferordnung”: Law regulatingthe Profession of Wirtschaftsprüfer] the liability of the Wirtschaftsprüfer forclaims of compensatory damages of any kind – except for damages resultingfrom injury to life, body or health – for an individual case of damages resultingfrom negligence is limited to € 4 million; this also applies if liability to a personother than the client should be established. An individual case of damagesalso exists in relation to a uniform damage arising from a number of breachesof duty. The individual case of damages encompasses all consequences froma breach of duty without taking into account whether the damages occurredin one year or in a number of successive years. In this case multiple acts oromissions of acts based on a similar source of error or on a source of error ofan equivalent nature are deemed to be a uniform breach of duty if the mattersin question are legally or economically connected to one another. In this eventthe claim against the Wirtschaftsprüfer is limited to € 5 million. The limitationto the fivefold of the minimum amount insured does not apply to compulsoryaudits required by law.

(3) Preclusive deadlinesA compensatory damages claim may only be lodged within a preclusivedeadline of one year of the rightful claimant having become aware of thedamage and of the event giving rise to the claim – at the very latest, however,within 5 years subsequent to the event giving rise to the claim. The claimexpires if legal action is not taken within a six month deadline subsequent tothe written refusal of acceptance of the indemnity and the client was informedof this consequence. The right to assert the bar of the preclusive deadline remains unaffected.Sentences 1 to 3 also apply to legally required audits with statutory liabilitylimits.

General Engagement Termsfor

Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften[German Public Auditors and Public Audit Firms]

as of January 1, 2002

This is an English translation of the German text, which is the sole authoritative version

[Translator’s notes are in square brackets]

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10. Supplementary provisions for audit engagements(1) A subsequent amendment or abridgernent of the financial statements ormanagement report audited by a Wirtschaftsprüfer and accompanied by anauditor’s report requires the written consent of the Wirtschaftsprüfer even ifthese documents are not published. If the Wirtschaftsprüfer has not issued anauditor’s report, a reference to the audit conducted by the Wirtschaftsprüferin the management report or elsewhere specified for the general public ispermitted only with the Wirtschaftsprüfer’s written consent and using thewording authorized by him.(2) lf the Wirtschaftsprüfer revokes the auditor’s report, it may no longer beused. lf the client has already made use of the auditor’s report, he mustannounce its revocation upon the Wirtschaftsprüfer’s request.(3) The client has a right to 5 copies of the long-form report. Additional copieswill be charged for separately.

11. Supplementary provisions for assistance with tax matters(1) When advising on an individual tax issue as well as when furnishingcontinuous tax advice, the Wirtschaftsprüfer is entitled to assume that thefacts provided by the client – especially numerical disclosures – are correctand complete; this also applies to bookkeeping engagements. Nevertheless,he is obliged to inform the client of any errors he has discovered.(2) The tax consulting engagement does not encompass procedures requiredto meet deadlines, unless the Wirtschaftsprüfer has explicitly accepted theengagement for this. In this event the client must provide the Wirtschafts-prüfer, on a timely basis, all supporting documents and records – especiallytax assessments – material to meeting the deadlines, so that the Wirtschafts-prüfer has an appropriate time period available to work therewith.(3) In the absence of other written agreements, continuous tax adviceencompasses the following work during the contract period:

a) preparation of annual tax returns for income tax, corporation tax andbusiness tax, as well as net worth tax returns on the basis of the annualfinancial statements and other schedules and evidence required for taxpurposes to be submitted by the client

b) examination of tax assessments in relation to the taxes mentioned in (a)c) negotiations with tax authorities in connection with the returns and

assessments mentioned in (a) and (b)d) participation in tax audits and evaluation of the results of tax audits with

respect to the taxes mentioned in (a)e) participation in Einspruchs- und Beschwerdeverfahren [appeals and

complaint procedures] with respect to the taxes mentioned in (a).In the afore-mentioned work the Wirtschaftsprüfer takes material publishedlegal decisions and administrative interpretations into account.(4) If the Wirtschaftsprüfer receives a fixed fee for continuous tax advice, inthe absence of other written agreements the work mentioned underparagraph 3 (d) and (e) will be charged separately.(5) Services with respect to special individual issues for income tax, corporatetax, business tax, valuation procedures for property and net worth taxation, andnet worth tax as well as all issues in relation to sales tax, wages tax, other taxesand dues require a special engagement. This also applies to:

a) the treatment of nonrecurring tax matters, e. g. in the field of estate tax,capital transactions tax, real estate acquisition tax

b) participation and representation in proceedings before tax andadministrative courts and in criminal proceedings with respect to taxes, and

c) the granting of advice and work with respect to expert opinions inconnection with conversions of legal form, mergers, capital increasesand reductions, financial reorganizations, admission and retirement ofpartners or sharehoIders, sale of a business, liquidations and the like.

(6) To the extent that the annual sales tax return is accepted as additional work,this does not include the review of any special accounting prerequisities nor ofthe issue as to whether all potential legal sales tax reductions have beenclaimed. No guarantee is assumed for the completeness of the supportingdocuments and records to validate the deduction of the input tax credit.

12. Confidentiality towards third parties and data security

(1 ) Pursuant to the law the Wirtschaftsprüfer is obliged to treat all facts thathe comes to know in connection with his work as confidential, irrespective ofwhether these concern the client himself or his business associations, unlessthe client releases him from this obligation.

(2) The Wirtschaftsprüfer may only release long-form reports, expert opinionsand other written statements on the results of his work to third parties with theconsent of his client.

(3) The Wirtschaftsprüfer is entitled – within the purposes stipulated by theclient – to process personal data entrusted to him or allow them to beprocessed by third parties.

13. Default of acceptance and lack of cooperation on the part of the client

lf the client defaults in accepting the services offered by the Wirtschaftsprüferor if the client does not provide the assistance incumbent on him pursuant toNo. 3 or otherwise, the Wirtschaftsprüfer is entitled to cancel the contractimmediately. The Wirtschaftsprüfer’s right to compensation for additionalexpenses as well as for damages caused by the default or the lack ofassistance is not affected, even if the Wirtschaftsprüfer does not exercise hisright to cancel.

14. Remuneration

(1 ) In addition to his claims for fees or remuneration, the Wirtschaftsprüfer isentitled to reimbursement of his outlays: sales tax will be billed separately. Hemay claim appropriate advances for remuneration and reimbursement ofoutlays and make the rendering of his services dependent upon the completesatisfaction of his claims. Multiple clients awarding engagements are jointlyand severally liable.

(2) Any set off against the Wirtschaftsprüfer’s claims for remuneration andreimbursement of outlays is permitted only for undisputed claims or claimsdetermined to be legally valid.

15. Retention and return of supporting documentation and records

(1) The Wirtschaftsprüfer retains, for ten years, the supporting documents andrecords in connection with the completion of the engagement – that had beenprovided to him and that he has prepared himself – as well as thecorrespondence with respect to the engagement.

(2) After the settlement of his claims arising from the engagement, theWirtschaftsprüfer, upon the request of the client, must return all supportingdocuments and records obtained from him or for him by reason of his work onthe engagement. This does not, however, apply to correspondenceexchanged between the Wirtschaftsprüfer and his client and to any documentsof which the client already has the original or a copy. The Wirtschaftsprüfermay prepare and retain copies or photocopies of supporting documents andrecords which he returns to the client.

16. Applicable law

Only German law applies to the engagement, its conduct and any claimsarising therefrom.


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