Financial statements - International Planned Parenthood Federation

IPPF Financial statements 2012 49
14 Deferred income (group and charity)
Unrestricted
$’000
Restricted
$’000
2012 Total
$’000
2011 Total
$’000
Deferred income balances brought forward 831 819 1,650 5,249
Recognition of prior year’s deferred income (831) (819) (1,650) (5,158)
Income received for activities in future periods 1,011 1,711 2,722 1,650
Movement on lease benefits to be amortized over the lease period – – – (91)
Deferred income balances carried forward 1,011 1,711 2,722 1,650
15 Provisions (group and charity)
Opening balance 215 231
Utilized in year – (16)
Arising in year 198 –
Closing balance 413 215
Following an investigation by the Kenyan Revenue Authority in relation to unpaid employment taxes, IPPF have provided US$173,834.
This balance is carried over from 2011. In addition, the Africa Regional Office has provided US$180,000 for redundancy costs arising from
a restructuring exercise undertaken in 2012 and 2013.
2012
$’000
The remaining provision and movements arising in 2012 relates to future statutory employment liabilities in our South Asia office.
2011
$’000
16 Funds and reserves (group and charity)
Restricted funds
The use of these funds has been restricted by the donor indicated below.
Balance at
1 Jan 2012
$’000
Income
$’000
Expenditure
$’000
Balance at
31 Dec 2012
$’000
Government
Australia
SPRINT 3,066 9,310 6,411 5,965
Capacity Building in the Pacific (326) – (1) (325)
Australian High Commission – DAP Haiti 28 – 28 –
Canada – Delivering the Muskoka Promise – 1,010 1,443 (433)
China – IPPF 60th Anniversary – 600 600 –
Denmark
Promoting SRH Education 1 – 1 –
Adolescents & Advocacy for SRH (A+) 2,877 4 2,122 759
Rio+20 Side Event – 13 3 10
High Level Task Force – 169 169 –
Finland – Meeting Young People’s Sexual
& Reproductive Health Needs (Nepal)
12 – – 12