25.08.2013 Views

World Co-operatives Monitor Online Questionnaire ... - Euricse

World Co-operatives Monitor Online Questionnaire ... - Euricse

World Co-operatives Monitor Online Questionnaire ... - Euricse

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

29. Audited annual<br />

report<br />

Annual report<br />

PDF<br />

reporting period.<br />

− Staff costs. Any payment made to a person belonging which is<br />

employed in an organization. It has to be considered as the<br />

total cost for workers for year and it falls into several direct<br />

and indirect costs: Wages and salaries, Social security costs,<br />

Pension costs, Share-based payments.<br />

− Total fixed assets. Capital items with a remaining useful life of<br />

over an year. Following the accruals principal, these assets are<br />

shown on the balance sheet but their value is depreciated, and<br />

treated as an expense in the Profit and Loss account for each<br />

year of their life. It includes: Property – like buildings and<br />

equipment-, Plant and Equipment-less Accumulated<br />

Depreciation-, Investment Securities, Intangible Assets - less<br />

Accumulated Depreciation-, Goodwill.<br />

− Equity. The residual claim or interest of the most junior class<br />

of investors in assets, after all liabilities are paid. It represents<br />

the value of the members fee in a co-operative. For company<br />

accounts it is simply all assets less all liabilities. It's composed<br />

by Share Capital, Retained Earnings, Revaluation Reserve,<br />

Accumulated Other <strong>Co</strong>mprehensive Income.<br />

Select YES if your organization compiles an annual audited publication<br />

reporting the financial results of the organization for the year<br />

(including the balance sheet, income statement, cash flow statement<br />

and a description of company operations). It has to be certified by an<br />

external auditor.<br />

Upload your audited annual report in PDF format.<br />

Required only if your organization compiles an audited annual report.<br />

30. Social report Select YES if your organization compiles an annual publication<br />

reporting data and information about the social and environmental<br />

effects of a organization's economic actions to particular interest<br />

groups within society and to society at large.<br />

Social report<br />

PDF<br />

Please upload your social report in PDF format.<br />

Required only if your organization compiles a social report.<br />

Authorization Authorization for the use and publication of data.

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!