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ASSOCIATION INTERNATIONAL COORDINATING COMMITTEE OF NATIONAL
INSTITUTIONS FOR THE PROMOTION AND PROTECTION OF HUMAN RIGHTS
GENEVA
BALANCE SHEET AS OF DECEMBER 31
2013 2012
A S S E T S
Current assets
- UBS SA c/c CHF 66'460.77 70'257.47
- UBS SA c/c EUR 9'905.98 12'139.78 12'030.69
- UBS SA c/c USD 106'927.34 95'097.33 44'985.15
TOTAL CURRENT ASSETS 173'697.88 127'273.31
Other current assets
- Other current assets 21'262.50 0.00
- Withholding taxes 97.84 82.04
TOTAL OTHER CURRENT ASSETS 21'360.34 82.04
TOTAL ASSETS 195'058.22 127'355.35
L I A B I L I T I E S
Accrued liabilities
- Accrued liabilities 26'080.00 11'207.90
- Members advanced payments 5'000.00 0.00
TOTAL ACCRUED LIABILITIES 31'080.00 11'207.90
Other liabilities
- Wages and related expenses (4'420.30) 3'426.50
- Accrued taxes 316.75 56.00
TOTAL OTHER LIABILITIES (4'103.55) 3'482.50
TOTAL ACCRUED AND OTHER LIABILITIES 26'976.45 14'690.40
Capital of the association 112'654.95 54'329.09
Surplus (charge) of the year 55'426.82 58'325.86
TOTAL CAPITAL OF THE ASSOCIATION 168'081.77 112'654.95
TOTAL LIABILITIES 195'058.22 127'345.35
Geneva, March 31, 2014 1 / 8 ICC / DECIMALES SARL
ASSOCIATION INTERNATIONAL COORDINATING COMMITTEE OF NATIONAL
INSTITUTIONS FOR THE PROMOTION AND PROTECTION OF HUMAN RIGHTS
GENEVA
PROFIT AND LOSS ACCOUNT AS OF DECEMBER 31
2013 2012
INCOME
Membership fees
- Membeship fees CHF 207'882.20 202'000.00
- Membership fees CHF (previous yeras) 0.00 31'782.99
- Membership fees EUR 0.00 5'000.00
- Membership fees USD 32'294.85 30'332.14 34'625.90
- Membership fees USD (previous years) 18'482.91 17'301.63 17'107.00
TOTAL MEMBERSHIP FEES 255'515.97 290'515.89
Grants
- Grant OHCHF USD 20'000.00 18'688.00 0.00
TOTAL GRANTS 18'688.00 0.00
Other income
- Other income 83.80 35.50
- Interests 44.59 67.78
- Withholding tax fee 339.90 351.35
TOTAL OTHER INCOME 468.29 454.63
TOTAL INCOME 274'672.26 290'970.52
Geneva, March 31, 2014 2 / 8 ICC / DECIMALES SARL
ASSOCIATION INTERNATIONAL COORDINATING COMMITTEE OF NATIONAL
INSTITUTIONS FOR THE PROMOTION AND PROTECTION OF HUMAN RIGHTS
GENEVA
PROFIT AND LOSS ACCOUNT AS OF DECEMBER 31
2013 2012
EXPENSES
Personnel expenses
- Wages and related expenses 123'511.45 98'295.45
TOTAL PERSONNEL EXPENSES 123'511.45 98'295.45
Operating expenses
- Travel expenses 23'503.96 44'692.31
- Translation expenses 2'825.42 37'888.02
TOTAL OPERATING EXPENSES 26'329.38 82'580.33
General expenses
- Office expenses 1'937.64 3'064.32
- Telephone expenses 2'185.95 7'102.75
- Registration fees 585.00 0.00
TOTAL GNERAL EXPENSES 4'708.59 10'167.07
Legal and accounting / audit expenses
- Legal expenses 15'675.55 5'374.87
- Accounting expenses 19'504.00 11'210.40
- Audit expenses 4'860.00 5'900.00
TOTAL LEGAL AND A/A FEES 40'039.55 22'485.27
Other expenses
- Contingency 10'500.00 224.00
- Meetings 121.90 7'112.53
- Fellowship 9'750.00 9'000.00
TOTAL OTHER EXPENSES 20'371.90 16'336.53
Financial fees
- Bank charges 446.90 1'631.48
- Change loss 3'598.97 1'020.13
TOTAL FINANCIAL FEES 4'045.87 2'651.61
TOTAL EXPENSES 219'006.74 232'516.26
Geneva, March 31, 2014 3 / 8 ICC / DECIMALES SARL
ASSOCIATION INTERNATIONAL COORDINATING COMMITTEE OF NATIONAL
INSTITUTIONS FOR THE PROMOTION AND PROTECTION OF HUMAN RIGHTS
GENEVA
PROFIT AND LOSS ACCOUNT AS OF DECEMBER 31
2013 2012
RESULT BEFORE TAXES
Income 274'672.26 290'970.52
Expenses 219'006.74 232'516.26
RESULT BEFORE TAXES 55'665.52 58'454.26
Taxes
- State and community taxes (238.70) (128.40)
TOTAL TAXES (238.70) (128.40)
RESULT
SURPLUS (CHARGE) OF THE YEAR 55'426.82 58'325.86
Geneva, March 31, 2014 4 / 8 ICC / DECIMALES SARL
ASSOCIATION INTERNATIONAL COORDINATING COMMITTEE OF NATIONAL
INSTITUTIONS FOR THE PROMOTION AND PROTECTION OF HUMAN RIGHTS
GENEVA
I ORGANIZATION OF THE ASSOCIATION
1 File number
Nil
2 Name ASSOCIATION INTERNATIONAL COORDINATING
COMMITTEE OF NATIONAL INSTITUTIONS FOR
THE PROMOTION AND PROTECTION OF HUMAN RIGHTS
3 Address PA PERREARD DE BOCCARD SA
Rue de la Coulouvrenière 29
1204 Genève
(mailing address)
C/O DECIMALES SARL
Street Chiming Haute-Combe 2
P:O: Box Case postal 12
Zip code 1264
City Saint-Cergue
Contact person Mister Gabriel Revaz
Phone 022 360 06 11
Fax 022 360 06 11
Email [email protected]
4 Register of commerce
The list of the Association's members having signing capability
is up to date with the register of commerce
5 Statute
The statute have been reviewed during the fiscal year
6 Internal rule
NIL
7 List of all the Bureau's members
(with or without signing capability) duly registered with the register of commerce
SURNAME, given name Function Signature
MUSHWANA Mabel Laurence President * joint signature
MILLER Alan Livingstone Secretary * joint signature
RAMIREZ PEREZ Gabriela del Mar Member without signature
ATTACHMENT TO THE YEARLY ACCOUNTS AS OF DECEMBER 31, 2013
Geneva, March 31, 2014 5 / 8 ICC / DECIMALES SARL
ASSOCIATION INTERNATIONAL COORDINATING COMMITTEE OF NATIONAL
INSTITUTIONS FOR THE PROMOTION AND PROTECTION OF HUMAN RIGHTS
GENEVA
ATTACHMENT TO THE YEARLY ACCOUNTS AS OF DECEMBER 31, 2013
8 List of all fees paid to the Bureau's members
No fees
9 Tax exemption
The ICC has no tax exemption agreement.
10 Accountant
DECIMALES SARL.
11 Auditor
(mailing address)
C/O GESTOVAL SOCIETE FIDUCIAIRE SA
Street Rue Jacques-Grosselin 8
P:O: Box Case postale 1035
Zip code 1211
City Genève 26
Contact person Mister Hanspeter BURI
Phone 022 308 44 00
Fax 022 308 44 44
Email [email protected]
II ASSETS MANAGEMENT
NIL
III OTHER INFORMATIONS
14 Montant global des cautionnements, obligation de garantie
et constitutions de gages en faveur de tiers
NIL
15 Actifs mis en gage ou cédés
NIL
16 Leasing
NIL
17 Valeur assurance incendie / estimation fiscale
NIL
Geneva, March 31, 2014 6 / 8 ICC / DECIMALES SARL
ASSOCIATION INTERNATIONAL COORDINATING COMMITTEE OF NATIONAL
INSTITUTIONS FOR THE PROMOTION AND PROTECTION OF HUMAN RIGHTS
GENEVA
ATTACHMENT TO THE YEARLY ACCOUNTS AS OF DECEMBER 31, 2013
18 Pension fund
Amount due to the pension fund 0.00
Name Axa Winterthur
19 Capital
Refer to attachment "statement of changes in capital"
20 Excessive debt / insolvency
NIL
21 Important information regarding the Bureau
The Bureau members are elected for a three years term,
starting in June 2013.
22 Important issues happening after the closing date of the accounts
The ICC bureau is checking all the members'accounts.
23 Other informations
The ICC did not ask the bank for the conformation of accounts balance.
24 Other information concerning the membership fees
According to the statute dated May 7, 2013 and the guidelines
the members are grouped in three units :
Members A with voting rights and mandatory membership fees.
Members B without voting rights ann optional membership fees.
Members C (observers) without any rights and optional membership fees
The ICC Bureau deals with all questions concerning the members,
theirs accreditations and the membership fees.
When the new Bureau stated its term, it had to check all the members accounts
and its analysis is not finished yet.
The documentation given by the Bureau is enclosed for information.
25 Estimation of the risks
In accordance with the article 663b of the Swiss Code of Obligations
the Finance Committee has not conducted an estimation of the risks.
Geneva, March 31, 2014 7 / 8 ICC / DECIMALES SARL
ASSOCIATION INTERNATIONAL COORDINATING COMMITTEE OF NATIONAL
INSTITUTIONS FOR THE PROMOTION AND PROTECTION OF HUMAN RIGHTS
GENEVA
STATEMENT OF CHANGES IN CAPITAL
2013 2012
BROUGHT FORWARD AS OF JANUARY 1ST
Capital 112'654.95 54'329.09
Surplus 55'426.82 58'325.86
BALANCE AS OF DECEMBER 31
Capital 168'081.77 112'654.95
Geneva, March 31, 2014 8 / 8 ICC / DECIMALES SARL
ICC SUBSCRIPTIONS SUMMARY 2013
PREPARED BY THE ICC CHAIRPERSON’S OFFICE
5 MARCH 2013 (should read 2014)
Part 1: Membership
According to the latest Chart of the Status of National Institutions1, there are currently 105 national
human rights institutions affiliated with the International Coordinating Committee of National
Institutions for the Promotion and Protection of Human Rights. Of these 70 are accredited with an A
Status; 25 with B status and 10 with C status.
In accordance with the ICC Guidelines on the Determination of Fee Waivers, only those member
NHRIs accredited with A status are required to pay subscription fees.
“The ICC further considers that NHRIs with A accreditation status, which includes the
requirement to have adequate funding, should have the ability to meet the annual
subscription fee”2
Those with B and C statuses are not obligated to pay subscription fees but may request to pay
subscription fees.
Invoices are issued by end of December of each year, with reminders sent out by mid-year of the
following year. The NHRIs that owe subscription fees are encouraged to pay or to seek a formal
application for a fee waiver or reduction. Invoices may be written off where an NHRI requests a fee
waiver in accordance with the Guidelines set by the ICC
Part 2: Subscriptions 2013 (please see Subscription List-2013)
1. A total of 72 invoices were sent out in 2013-including 3 to B status NHRIs-Algeria, Senegal
and Norway. Algeria had previously paid the full subscription fees despite being downgraded
to B status in 2009; while both Senegal and Norway were downgraded to B status in
November 2012
2. A total of 46 NHRIs paid their subscription fees in full in 2013; one made a partial payment
3. A total of 19 NHRIs did not pay their subscription fees in 2013
4. A total of 3 waivers were granted as approved by the ICC Bureau Meeting in May in Geneva,
Switzerland and in Accra, Ghana
1 http://www.ohchr.org/Documents/Countries/NHRI/Chart_Status_NIs.pdf 2 ICC Guidelines for the Determination of Fee Waivers see http://nhri.ohchr.org/EN/AboutUs/ICCAccreditation/Pages/finance.aspx
Name 2013 Invoice # 2013 2012 2011
1 Algeria None B Status 5000 CHF 5000 CHF
2 Burundi 2013-070
3 Cameroon 2013-071
3 Egypt 2013-030 5000 CHF 5000 CHF 5000 CHF
4 Ghana 2013-032 5000 CHF 5000 CHF
6 Kenya 2013-033 5000 CHF 4986 CHF
7 Malawi 2013-034 21605,98 USD
8 Mauritania 2013-046 4122.54 EUR N/A
9 Mauritius 2013-040 5000 CHF 1000 CHF
10 Morocco 2013-031 5000 CHF 5000 CHF 5000 CHF
11 Namibia 2013-045 5000 CHF 5000 CHF 5000 CHF
12 Nigeria 2013-041 7500 USD 2500 USD 5000 USD
13 Rwanda 2013-042 5000 CHF 5000 CHF 5000 CHF
14 Senegal 2013-043 B Status
15 Sierra Leone 2013-045 5320 USD
16 South Africa 2013-036 5000 CHF 5000 CHF 5000 CHF
17 Tanzania 2013-037 5000 CHF 5000 CHF 4993 CHF
18 Togo 2013-044 5000 CHF
19 Uganda 2013-038 2907,11 CHF 5526.47 CHF 5256.52 CHF
20 Zambia 2013-039 5000 CHF
21 Argentina 2013-016 5000 CHF 5000 CHF 5000 CHF
22 Bolivia 2013-017 5000 USD Waiver granted Waiver
23 Canada 2013-029 5000 CHF 5000 CHF 5000 CHF
24 Chile 2013-072 N/A N/A
25 Colombia 2013-018
26 Costa Rica 2013-019 Waiver
27 Ecuador 2013-020 5504 USD 5489.80 USD 5,355 USD
28 El Salvador 2013-021
wants evidence
of ICC General
Meeting
agreement
SUBSCRIPTION LIST 2013
Afr
ica
Am
eri
cas
01 January 2013- 31 December 2013
Name
1 Algeria
2 Burundi
3 Cameroon
3 Egypt
4 Ghana
6 Kenya
7 Malawi
8 Mauritania
9 Mauritius
10 Morocco
11 Namibia
12 Nigeria
13 Rwanda
14 Senegal
15 Sierra Leone
16 South Africa
17 Tanzania
18 Togo
19 Uganda
20 Zambia
21 Argentina
22 Bolivia
23 Canada
24 Chile
25 Colombia
26 Costa Rica
27 Ecuador
28 El Salvador
Afr
ica
Am
eri
cas
2010 Notes
Paid B status since 2009A status since Nov 2012; However received first
invoice since accreditation with A status in
October 2013A status since Mar 2010; However received first
invoice since accreditation with A status in
October 2013
Paid
Paid Paid 4986 CHF in 2012 for 2011
Paid for 2009, 2010, 2011, 2012.
N/A
1000 CHF
Paid
Paid
N/A paid 7500 USD-Balance of 2012(2500 USD) and 2013
PaidInvoice sent but accredited with B status in Nov
2012
N/A
5000 CHF
Paid
part payment
2011 payment-balance of 2010 and partial
payment for 2011; 2012 payment-balance of
2011 and partial payment for 2012
Paid
Paid
Waiver
Paid
N/A A status granted November 2012
Paid
Waiver granted
Name 2013 Invoice # 2013 2012 2011
SUBSCRIPTION LIST 2013
01 January 2013- 31 December 2013
29 Guatemala 2013-023 Waiver granted ICC 26
30 Mexico 2013-022 5000 CHF 5000 CHF 5000 CHF
31 Nicaragua 2013-024
Waiver requested
2009-2013 Waiver requested Waiver requested
32 Panama 2013-025 4895.72 USD 4895.72 USD
33 Paraguay 2013-026 Waiver granted
34 Peru 2013-027 Waiver requested
35 Venezuela 2013-028 5000 CHF 5000 CHF 5000 CHF
36 Afghanistan 2013-001 5350 USD
37 Australia 2013-002 5000 CHF 5000 CHF 5000 CHF
38 India 2013-003 4986 CHF 4993 CHF 4993 CHF
39 Indonesia 2013-004 5000 CHF 5000 CHF
40 Jordan 2013-012 5000 CHF 5000 CHF 5000 CHF
41 Malaysia 2013-005 5001 CHF 5000 CHF 5000 CHF
42 Mongolia 2013-006 4974,85 CHF Waiver granted Waiver granted
43 Nepal 2013-007 5000,24 CHF 4959.93 CHF
44 New Zealand 2013-008 5000 CHF 5000 CHF 5000 CHF
45 Palestine 2013-014 5398,77 USD 5383 USD 5273 USD
46 Philippines 2013-009 5469,01 USD 5447 USD 4985 USD
47 Republic of Korea 2013-010 5000 CHF 5000 CHF 5000 CHF
48 Thailand 2013-011 5000 CHF 5000 CHF 5000 CHF
49 Timor Leste 2013-013 5448.40 USD 5332.20 USD
50 Qatar 2013-015 4990 CHF 4990 CHF 4990 CHF
51 Albania 2013-048 4990 CHF
52 Bosnia-Herzegovina 2013-049 5000 CHF 5000 CHF
53 Croatia 2013-050 5000 CHF 5000 CHF 5000 CHF
54 Denmark 2013-051 5000 CHF 5000 CHF 5000 CHF
55 France 2013-064 5000 CHF 5000 CHF 5000 CHF
56 Georgia 2013-052 5000 CHF 5000 CHF
57 Germany 2013-053 5000 CHF 5000 CHF 5000 CHF
58 Greece 2013-054 Waiver granted Waiver Waiver
59 Luxembourg 2013-065 4990 CHF 4990 CHF 4990 CHF
60 Northern Ireland 2013-062 5000 CHF 5000 CHF 5000 CHF
61 Norway 2013-055 B Status 5000 CHF 5000 CHF
Am
eri
cas
Asi
a P
acif
icEu
rop
e
Name
29 Guatemala
30 Mexico
31 Nicaragua
32 Panama
33 Paraguay
34 Peru
35 Venezuela
36 Afghanistan
37 Australia
38 India
39 Indonesia
40 Jordan
41 Malaysia
42 Mongolia
43 Nepal
44 New Zealand
45 Palestine
46 Philippines
47 Republic of Korea
48 Thailand
49 Timor Leste
50 Qatar
51 Albania
52 Bosnia-Herzegovina
53 Croatia
54 Denmark
55 France
56 Georgia
57 Germany
58 Greece
59 Luxembourg
60 Northern Ireland
61 Norway
Am
eri
cas
Asi
a P
acif
icEu
rop
e
2010 Notes
Paid
Waiver requested
5,000 CHF
Waiver
Paid
Paid
Paid
Paid
Paid
Paid
Paid
Waiver granted Waiver granted 27.5.13 for 2011 2012
Paid
Paid
Paid
Paid
Paid
Paid
Paid
Paid
Requires a signed invoice
Paid
Paid
Paid
Paid
Requires a signed invoice
Paid
Paid Waiver granted Nov 2013
Paid
PaidReceived invoice however downgraded to B
status in Nov 2012
Name 2013 Invoice # 2013 2012 2011
SUBSCRIPTION LIST 2013
01 January 2013- 31 December 2013
62 Poland 2013-056 5000 CHF
63 Portugal 2013-057 5000 CHF 5000 CHF 5000 CHF
64 Republic of Armenia 2013-058 5000 CHF 5000 CHF 5000 CHF
65 Republic of Azerbaijan 2013-059
66 Republic of Ireland 2013-060 5000 CHF 5000 CHF 3879 EUR
67 Russia 2013-061 5000 CHF 5000 CHF 5000 CHF
68 Serbia 2013-069 5000 CHF 5000 CHF 2000 CHF
69 Scotland 2013-068 5000 CHF 5000 CHF 5000 CHF
70 Spain 2013-066 5000 CHF 5000 CHF 5000 CHF
71 Ukraine 2013-067 5000 CHF 5000 CHF
72 United Kingdom 2013-063 5000 CHF 5000 CHF 5000 CHF
Key
English
French
Spanish
Outstanding subscription fees
NB: 2012-2010 information as received from previous ICC Chair's office
Euro
pe
Name
62 Poland
63 Portugal
64 Republic of Armenia
65 Republic of Azerbaijan
66 Republic of Ireland
67 Russia
68 Serbia
69 Scotland
70 Spain
71 Ukraine
72 United Kingdom
Key
English
French
Spanish
Outstanding subscription fees
NB: 2012-2010 information as received from previous ICC Chair's office
Euro
pe
2010 Notes
Waiver
5000 CHF
3864 CHF Requires a signed invoice
Requires a signed invoice
Paid
Paid
N/A
N/A
Paid
Waiver
Paid
ICC Guidelines for the Determination of Fee Waivers
I: Background
a. The ICC recalls that the Paris Principles state that
national institutions shall have an …adequate
funding … and not be subject to financial control
which might affect its independence.
2. The ICC Sub-Committee on Accreditation has adopted
the following General Observation on Adequate
Funding: provision of adequate funding by the state
should, as a minimum, include:
(i) The allocation of funds for adequate
accommodation, at least its head office;
(ii) Salaries and benefits awarded to its staff
comparable to public service salaries and
conditions;
(iii) Remuneration of Commissioners (where
appropriate); and
(iv) The establishment of communications systems
including telephone and internet.
The ICC further considers that NHRIs with A
accreditation status, which includes the requirement
to have adequate funding, should have the ability to
meet the annual subscription fee.
3. However, the ICC Finance Committee was requested by
the ICC to set forth guidelines relating to the
determination of fee waivers or reductions in
exceptional circumstances, having regard to Article
47 of the ICC Statute, which provides:
The ICC Bureau shall as and when it considers
appropriate recommend to a General Meeting
that an annual membership subscription be set
by the General Meeting. Once set the Bureau
will ensure procedures are in place to collect
membership subscriptions. The ICC Bureau in
its discretion may waive in whole or in part
the annual subscription for a member if
satisfied that the member is unable to pay the
full amount due.
4. The following Guidelines are without prejudice to
Article 28 of the ICC Statute, which will apply
where a NHRI has neither responded to a request for
payment of fees nor applied for a fee waiver or
reduction within the stated timeframe:
Membership may be cancelled by resolution of
the ICC Bureau if that member has failed for
six (6) months or more to pay an annual
subscription that is due and owing.
For the purposes of Article 28 of the ICC Statute, a
subscription shall not be considered as due and
owing where the ICC has granted a fee waiver or
reduction.
II: Guidelines and Procedure
1. An NHRI seeking a fee waiver or reduction shall
apply to the Chairperson of the ICC on or before the
31st of March in the financial year for which the
waiver or reduction is requested.
2. The requesting NHRI shall supply the following in
support of its application:
(i) a copy of the legislation or other instrument
by which it is established and empowered in
its official or published format;
(ii) an outline of its current organisational
structure, including staff complement; funding
sources, including any limitations on how
funds are spent; and annual budget, with
budget projections for the forthcoming
financial year;
(iii) a copy of its most recent annual report or
equivalent document in its official or
published format;
(iv) detailed reasons as to why the fee cannot be
paid (in whole or in part) and why a waiver
should be granted. In the case of a request
for a reduction of fees, the requesting NHRI
shall indicate what portion of the fees it is
able to pay.
3. The ICC Chair shall transmit the application for fee
waiver or reduction to the ICC Finance Committee who
shall consider the application and provide its
recommendations to the ICC Bureau.
4. The recommendation of the ICC Finance Committee
shall be transmitted to the requesting NHRI by the
Chair of the ICC Finance Committee. The requesting
NHRI shall have 28 days to react to the recommendation,
should they wish to do so. Following the 28 day
period, the ICC Finance Committee Chair shall
transmit the recommendations of the Committee and any
response from the requesting NHRI, to the ICC Chair
and ICC Bureau.
5. The ICC Bureau shall consider all the information
supplied in support of the application and the
recommendation of the Finance Committee (and any
response from the requesting NHRI ) and in its
discretion may waive, in whole or in part, the
annual subscription for a member, if satisfied that
the failure to pay the full amount is due to
conditions beyond the control of the requesting
member, including but not limited to:
(i) extreme financial hardship;
(ii) legislative or constitutional constraints;
(iii) if the NHRI is during the situation of a coup d’état or a state of emergency.
6. The ICC Chair shall report on the granting of fee
waivers or reductions to the ICC at its annual
meeting indicating the reasons for such waivers.
7. Where a national institution has been granted a fee
waiver or reduction, the ICC Chair shall transmit
this information to the sub-Committee on
Accreditation who may take the reasons for such
waiver or reduction into account in any
accreditation recommendations pertaining to that
NHRI.
8. The waiver or reduction shall only apply to the
financial year in which it was requested.
9. Any amendments to the present guidelines shall be
approved by the ICC Bureau following the
recommendation of the ICC Finance Committee.
End/