Annual report
INTERNATIONAL FEDERATION OF RED CROSS AND RED CRESCENT SOCIETIES, GENEVA
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INTERNATIONAL FEDERATION OF RED CROSS AND RED CRESCENT SOCIETIES, GENEVA NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Page 32 Public 3.4 Tangible and intangible assets (continued) 3.4a Tangible assets The balances and movements in tangible assets are as follows: 2022 Work in Progress Vehicles Other equipment Total Tangible assets CHF 000s CHF 000s CHF 000s CHF 000s CHF 000s Cost Balance as at 1 January 118,376 7 22,523 4,596 145,502 Additions 2,841 208 4,256 834 8,139 Transfer from work in progress 214 ( 214) - - - Disposals and write offs ( 924) - ( 5,244) ( 109) ( 6,277) Reclassifications to/from assets held for sale, net - - ( 905) - ( 905) Balance at 31 December 120,507 1 20,630 5,321 146,460 Accumulated depreciation and impairment losses Balance at 1 January ( 16,602) - ( 9,958) ( 3,124) ( 29,684) Depreciation charge for the year ( 7,170) - ( 2,273) ( 352) ( 9,795) Disposals and write offs 815 - 1,973 109 2,897 Impairment loss - - 34 - 34 Reclassifications to/from assets held for sale, net - - 384 - 384 Balance at 31 December ( 22,957) - ( 9,840) ( 3,367) ( 36,165) Net book value at 31 December 97,550 1 10,790 1,954 110,295 Net book value at 1 January 101,774 7 12,565 1,472 115,818 Land and buildings 2021 Work in Progress Vehicles Other equipment Total Tangible assets CHF 000s CHF 000s CHF 000s CHF 000s CHF 000s Cost Balance as at 1 January 114,016 - 24,981 4,629 143,626 Additions 7,175 7 3,447 189 10,818 Transfer from Work in progress - - - - - Disposals and write offs ( 2,815) - ( 4,419) ( 222) ( 7,456) Reclassification to intangible assets - - - - - Reclassifications to/from assets held for sale, net - - ( 1,486) - ( 1,486) Balance at 31 December 118,376 7 22,523 4,596 145,502 Accumulated depreciation and impairment losses Balance at 1 January ( 11,396) - ( 10,117) ( 3,004) ( 24,517) Depreciation charge for the year ( 7,079) - ( 2,590) ( 334) ( 10,003) Disposals and write offs 1,873 - 2,593 214 4,680 Impairment loss - - 68 - 68 Reclassifications to/from assets held for sale, net - - 88 - 88 Balance at 31 December ( 16,602) - ( 9,958) ( 3,124) ( 29,684) Net book value at 31 December 101,774 7 12,565 1,472 115,818 Net book value at 1 January 102,620 - 14,864 1,625 119,109 Land and buildings INTERNATIONAL FEDERATION OF RED CROSS AND RED CRESCENT SOCIETIES, GENEVA NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Page 33 Public 3.4 Tangible and intangible assets (continued) 3.4b Intangible assets The balances and movements in intangible assets are as follows: Computer software Computer software under development Total intangible assets 2022 CHF 000s CHF 000s CHF 000s Cost Balance at 1 January 8,706 11,971 20,677 Additions 14 3,826 3,840 Transfers 881 ( 881) - Disposal and write offs ( 2,043) ( 132) ( 2,175) Balance at 31 December 7,558 14,784 22,342 Accumulated amortisation and impairment losses Balance at 1 January ( 6,339) - ( 6,339) Impairment losses ( 1,519) - ( 1,519) Amortisation charge for the year ( 483) - ( 483) Disposals 1,963 - 1,963 Balance at 31 December ( 6,378) - ( 6,378) Net book value at 31 December 1,180 14,784 15,964 Net book value at 1 January 2,367 11,971 14,338 2021 Computer software Computer software under development Total intangible assets CHF 000s CHF 000s CHF 000s Cost Balance at 1 January 8,179 6,405 14,584 Additions 227 7,846 8,073 Transfers 2,280 ( 2,280) - Disposal and write offs ( 1,980) - ( 1,980) Balance at 31 December 8,706 11,971 20,677 Accumulated amortisation and impairment losses Balance at 1 January ( 7,921) - ( 7,921) Amortisation charge for the year ( 398) - ( 398) Disposals 1,980 - 1,980 Balance at 31 December ( 6,339) - ( 6,339) Net book value at 31 December 2,367 11,971 14,338 Net book value at 1 January 258 6,405 6,663 318 Annual Report 2022 INTERNATIONAL FEDERATION OF RED CROSS AND RED CRESCENT SOCIETIES, GENEVA NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Page 33 Public 3.4 Tangible and intangible assets (continued) 3.4b Intangible assets The balances and movements in intangible assets are as follows: Computer software Computer software under development Total intangible assets 2022 CHF 000s CHF 000s CHF 000s Cost Balance at 1 January 8,706 11,971 20,677 Additions 14 3,826 3,840 Transfers 881 ( 881) - Disposal and write offs ( 2,043) ( 132) ( 2,175) Balance at 31 December 7,558 14,784 22,342 Accumulated amortisation and impairment losses Balance at 1 January ( 6,339) - ( 6,339) Impairment losses ( 1,519) - ( 1,519) Amortisation charge for the year ( 483) - ( 483) Disposals 1,963 - 1,963 Balance at 31 December ( 6,378) - ( 6,378) Net book value at 31 December 1,180 14,784 15,964 Net book value at 1 January 2,367 11,971 14,338 2021 Computer software Computer software under development Total intangible assets CHF 000s CHF 000s CHF 000s Cost Balance at 1 January 8,179 6,405 14,584 Additions 227 7,846 8,073 Transfers 2,280 ( 2,280) - Disposal and write offs ( 1,980) - ( 1,980) Balance at 31 December 8,706 11,971 20,677 Accumulated amortisation and impairment losses Balance at 1 January ( 7,921) - ( 7,921) Amortisation charge for the year ( 398) - ( 398) Disposals 1,980 - 1,980 Balance at 31 December ( 6,339) - ( 6,339) Net book value at 31 December 2,367 11,971 14,338 Net book value at 1 January 258 6,405 6,663 Financials 319 INTERNATIONAL FEDERATION OF RED CROSS AND RED CRESCENT SOCIETIES, GENEVA NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Page 34 Public 3.4 Tangible and intangible assets (continued) 3.4c Rights-of-Use assets (ROU) Tangible assets include right-of-use (ROU) assets under leases amounting to CHF 3,900k (2021: CHF 4,486k) - see note 3.7. Tangible assets also include the following ROU and owned assets that have been received as in-kind donations: Land and buildings Other equipment Total 2022 CHF 000s CHF 000s CHF 000s Gross carrying amount 47,143 242 47,385 Accumulated depreciation ( 8,158) ( 214) ( 8,373) Net book value 38,985 28 39,012 Depreciation charge for the year ( 2,340) ( 17) ( 2,357) 2021 Gross carrying amount 47,143 242 47,385 Accumulated depreciation ( 5,818) ( 197) ( 6,015) Net book value 41,325 45 41,370 Depreciation charge for the year ( 2,340) ( 36) ( 2,376) Right-of-Use assets received as non-monetary in-kind donations pertains to rent-free use of land and building for the IFRC’s operations in Dubai, Budapest, Geneva and Panama City (see note 3.7). The fair value of in-kind assets and property operating cost donations, is taken as the value indicated by the donor. This value is tested for reasonableness by comparing it to the cost that the IFRC would incur if it were to buy in the open market similar assets or property services, for the same intended use. If the market value is found to be significantly different to the value indicated by the donor, the value is revised to the market value. Assessing the impairment of non-financial assets The IFRC assesses impairment of non-financial assets whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. Impairment losses on non-financial assets amount to CHF 1,485k (2021: CHF 68k). Non-current assets held-for-sale Non-current assets held-for-sale of CHF 520k (2021: CHF 1,382k) relate to vehicles and equipment, and they are presented under other current assets. The IFRC is in discussion to finalise the arrangement for the sale of the vehicles which the management believes can be negotiated at a price higher than the carrying amount of these vehicles and equipment. Yüklə 17,5 Mb. Dostları ilə paylaş:
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