Annual report
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2.6 Contingent assets The IFRC sometimes receives donations where receipt of the funding is conditional and contingent upon uncertain future events not wholly within the IFRC’s control. Such donations are treated as contingent assets: 2022 2021 CHF 000s CHF 000s USAID 1 Contingent upon USAID funds 50,049 58,777 German Government Contingent upon government funding allocation 7,879 - Mastercard Foundation Contingent upon approval of statement of work 6,398 - British Government Contingent upon performance 6,018 - British Red Cross Contingent upon FCDO 2 funding allocation 1,655 3,662 Others Contingent upon performance/report/audit 1,148 2,196 73,147 64,635 Donor Nature of contingent asset Total Contingent assets __________________________________________________________ 1 USAID – United States Agency for International Development 2 FCDO – United Kindom Foreign, Commonwealth and Development Office 306 Annual Report 2022 INT ERNA TI O N AL F E DE R AT IO N O F RE D CRO SS A ND RE D CR ESC EN T SO CI ET IE S, G ENE VA NO TE S TO T H E CO NSO L IDAT ED FI NANC IAL S TA TE M E NT S FO R T H E YE AR EN DE D 3 1 DE CE M B ER 2 02 2 Pag e 21 Pu blic 3. O PE RAT IO NS 3. 1 O pera ting ex pend iture Op er atin g ex pen ditu re co m pr ises th e f ollo win g: 2022 ( a) Em pl oye e be ne fits (b) R elie f s up plie s, tr an sp or tat ion & s tor ag e (c ) C ont ri but io ns to N at ion al So ci et ies D ep reci at io n, am or tis at ion an d i m pa ir m en t S up pl em en ta ry serv ices co st reco veri es (d) O th er co st s & al loc at ion s In di rect co st reco very T ot al 2022 C H F 000s C H F 000s C H F 000s C H F 000s C H F 000s C H F 000s C H F 000s C H F 000s H um ani ta ria n r es pons e 45, 487 159, 649 75, 037 284 8, 364 60, 706 21, 096 370, 623 Th em at ic 50, 619 18, 204 78, 840 453 8, 275 42, 897 15, 767 215, 055 To tal O th er res ou rces (P ro gr am m es ) 96, 106 177, 853 153, 877 737 16, 639 103, 603 36, 863 585, 678 Su pp lem en tar y s er vi ces 20, 271 4, 345 68 4, 109 ( 17, 669) 14, 814 820 26, 758 To ta l R ES TR IC TE D 116, 377 182, 198 153, 945 4, 846 ( 1, 030) 118, 417 37, 683 612, 436 Reg ul ar res ou rces 72, 995 942 309 7, 162 1, 030 18, 473 ( 37, 683) 63, 228 To ta l U NRE ST RI CT ED 72, 995 942 309 7, 162 1, 030 18, 473 ( 37, 683) 63, 228 To ta l O PE RAT ING E XP ENDI TU RE 2 02 2 189, 372 183, 140 154, 254 12, 008 - 136, 890 - 675, 664 Co stin g p rin cip le Th e IFR C ap plies a ful l c os t re cove ry p rin cip le to its ac tiv ities an d o per atio ns . As s uch , ea ch fu nctio nal ex pe ns e ca teg or y in clu des a ll a ss ociate d dir ec t c os ts , in dir ec t c os ts an d p led ge fe es . Dir ec t c os ts Dir ec t co sts ar e th os e co sts th at ca n be rea dily a nd sp ec ifically id en tifie d with a p ar ticu lar p ro ject or ser vice. T hese i nc lu de co sts rec ov er ed fr om o per ati on s f or th e p ro vis io n o f s pec ifi c su pp lem en tar y s er vices. Indi rec t c os ts Th e dir ec t co sts o f p ro gr am m es an d s er vices ar e su bject to s tan dar d in dir ec t c os t r ec ov er y r ate to f un d th e co sts o f p ro vid in g i nd irec t s up po rt ser vi ce s, ess en tial to th e su cc es s o f op er atio ns . Su ch in dir ect su pp or t s er vices in clu de m an ag em en t an d lead er sh ip , in fo rm at io n an d co m m un icatio n tech no lo gy a nd p ro fess io nal an d s er vices f un ctio ns in th e ar ea s o f pr og ra m m e qu ality , r ep or tin g, r eso ur ce m ob ilis atio n, f in an ce, in fo rm atio n tech no lo gy an d h um an r eso ur ce s. I n 2022, th e suppor t a dde d to u nr estricte d r eser ves am ou nted to C HF 37, 68 3k (20 21: C H F 3 0, 26 1k ). Financials 307 INT ERNA TI O N AL F E DE R AT IO N O F RE D CRO SS A ND RE D CR ESC EN T SO CI ET IE S, G ENE VA NO TE S TO T H E CO NSO L IDAT ED FI NANC IAL S TA TE M E NT S FO R T H E YE AR EN DE D 3 1 DE CE M B ER 2 02 2 Pag e 22 Pu blic 3.1 O pera ting ex pend iture (co ntinued) 2021 (a ) (c ) Em pl oye e be ne fits (b) R elie f s up plie s, tr an sp or tat ion & s tor ag e C ont ri but io ns to N at ion al So ci et ies D ep reci at io n, am or tis at ion an d i m pa ir m en t S up pl em en ta ry serv ices co st reco veri es (d) O th er co st s & al loc at ion s In di rect co st reco very T ot al 2021 C H F 000s C H F 000s C Yüklə 17,5 Mb. Dostları ilə paylaş:
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