icrc-annual-report-2013

2014 EXPECTED AMOUNTS(in KCHF)PensionPlanEarlyRetirementEnd-of-ServiceExpected employer contributions for 2014 38,878 3,240 7,026Expected employee contributions for 2014 19,473 - -Expected benefits payments for 2014 -93,050 -3,240 -7,026Expected duration for the obligation as at 31 December 2013 12.7 years 5.6 years -d) Disclosures for the defined contribution plansContribution suppletive plansIn 2013, contributions to the contribution suppletive plans amounted to KCHF 7,383 (2012: KCHF 6,442), and the plans paid outKCHF 3,824 (2012: KCHF 4,529) to employees finishing contracts with the ICRC.Avenir foundation planIn 2013, contributions to the Avenir Foundation plan amounted to KCHF 9,746 (2012: KCHF 9,376), and the Foundation paid outKCHF 10,344 (2012: KCHF 7,926) for training purposes, professional integration outside the ICRC and early retirement benefits.23. PERMANENTLY RESTRICTED RESERVES FOR THE FUNDS AND FOUNDATIONSThe use and allocation of these reserves are decided by the respective boards of the funds and foundations. The movements of thesereserves over the past two years are shown in the consolidated statement of changes in reserves.A summary of the restricted reserves by funds and foundations is as follows:(in KCHF) 2013 2012Foundation for the International Committee of the Red Cross 24,301 23,264Special Fund for the Disabled 3,313 3,738Clare R. Benedict Fund 2,046 2,007Omar El Mukhtar Fund 949 931Augusta Fund 134 132Florence Nightingale Medal Fund 513 508French Fund Maurice de Madre 4,472 4,415Paul Reuter Fund 588 577Jean Pictet Fund 630 628Total Permanently restricted reserves for the funds and foundations 36,946 36,20024. TEMPORARILY RESTRICTED RESERVES FOR THE FUNDING OF OPERATIONSThese temporarily restricted reserves represent:..Either the cumulative excess of income from earmarked voluntary contributions over expenditure on stipulated field orheadquarters operations..or field operations classified as having “deficit funding” as soon as contributions do not cover expenditure.The funding of operations reserves include the following:(in KCHF) 2013 2012DONORS’ RESTRICTED CONTRIBUTIONSField operations with temporary surplus funding 52,106 76,863Headquarters restricted contributions 506 53Total Donors’ restricted contributions 52,612 76,916FIELD OPERATIONS WITH TEMPORARY DEFICIT FUNDINGTotal Field operations with temporary deficit funding -15,421 -72,994Total Temporarily restricted reserves for the funding of operations 37,191 3,922554 | ICRC ANNUAL REPORT 2013