The Museum Olympic Museum. Financial statements
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1 The Museum Financial statements
2 Index Report of the Auditors and financial statements at December 31, 2000 Page Report of Auditors Statement of financial position at December 31, 2000 Statement of activities for the year ended December 31, 2000 Notes to the financial statements at December 31, 2000 Financial statements 01
3 R e p o rt of the auditors to the President and members of the Board of the Foundation, L a u s a n n e As statutory auditors, we have audited the accounting re c o rds and the financial statements (set out on pages 6 to 11) of the foundation for the year ended December 31, These financial statements are the responsibility of the Board of the foundation. Our responsibility is to express an opinion on these financial statements based on our audit. We confirm that we meet the legal re q u i rements concerning professional qualification and independence. Our audit was conducted in accordance with auditing standards promulgated by the profession in Switzerland, which re q u i re that an audit be planned and perf o rmed to obtain reasonable assurance about whether the financial statements are free from material misstatement. We have examined on a test basis evidence supporting the amounts and disclosures in the financial statements. We have also assessed the accounting principles used, significant estimates made and the overall financial statement p resentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the accounting re c o rds and the financial statements comply with Swiss law and the re q u i rements of the statutes. We recommend that the financial statements submitted to you be appro v e d. P r i c e w a t e rhousecoopers SA F. Roth J. Audet Lausanne, April 9, 2001 Financial statements 02
4 Statement of financial position at december 31, 2000 (In Swiss francs) N o t e s A S S E T S CHF CHF C u rrent assets C a s h Olympic Foundation I n t e rnational Olympic Committee Miscellaneous receivables and other current assets Fixed assets G ro s s Less: Accumulated depre c i a t i o n 4 ( ) ( ) Net fixed assets D o n a t i o n s ( ) ( ) LIABILITIES AND FUND BALANCES C u rrent liabilities Accounts payable A c c rued expenses and other current liabilities E a rmarked donations Capital investment pro g r a m P romotion of the Fund balances Dotation capital Undesignated funds Financial statements 03
5 Statement of activities for the year ended december 31, 2000 (In Swiss francs) INCOME CHF CHF Contribution from the International Olympic Committee Research and Study Centre Contribution from the Olympic Foundation Entrance fees Sales Rights on Olympic Sequences Sponsorships Other EXPENDITURE Salaries and social charges External services Administration and running expenses Cost of goods Promotion, press and public relations Rental costs Travel and representation expenses Maintenance Depreciation Excess income (excess expenditure) for the year ( ) Undesignated funds at beginning of year Undesignated funds at end of year Financial statements 04
6 Notes to the financial statements at december 31, 2000 NOTE 1 A C T I V I T I E S The foundation (OM) is go v e rned by the provisions of the Swiss Civil Code. It has been entrusted by the International Olympic Committee (IOC) with the task of depicting the hist o ry and development of the Olympic Movement over the years. Through its various activities, its ro l e is to associate more closely the Olympic Movement with art and culture, for specialists as well as for the general worldwide public. The assets and liabilities of the former IOC department, ", Library and Olympic Study Center" have been transferred to the as of January 1, At the same date, the IOC has also transferred the ownership of the pro p e rty and equipment in which the Museum operates. The IOC retains the ownership of the collections, works of art as well as the Olympic audio-visual, photographic and document a ry heritage, which it loans to the Olympic M u s e u m. NOTE 2 S U M M A RY OF SIGNIFICANT ACCOUNTING POLICIES t h rough donations, the depreciation expense is set against the donation account. For fixed assets which are financed by own funds, the depre c i a t i o n expense is charged to the statement of activities. c. Donations received from third parties are e a rmarked either for investment programmes or for other programmes as decided by the Board of the Foundation. The investment programmes include new installations and equipment as well as the replacement of existing fixed assets. Donations for investment programmes are set against fixed assets when used. NOTE 3 R E S U LTS OF THE CAFETERIA AND THE BOUTIQUE The assets, liabilities, income and expenditure of the Cafeteria and the Boutique are incorporated in the accounts. The net income of these two entities is detailed as follows at December 31: C H F C H F Cafeteria Boutique a. The uses in all material respects the accrual basis of accounting. b. Fixed assets are stated at cost or donated values. Depreciation is calculated on the straight line method over the estimated useful lives of these assets. For fixed assets which have been financed Financial statements 05
7 NOTE 4 FIXED ASSETS Fixed Assets, g ro s s Land Building and Museology, Furn i t u re and Work in To t a l Building M u l t i - m e d i a Equipment pro g re s s Installations and Museum E x h i b i t i o n s 2000 CHF CHF CHF CHF CHF CHF Year 1999 Opening balance at January 1, Donated assets and a c q u i s i t i o n s Integration of the Cafeteria's fixed assets Closing balance at December 31, Year 2000 Opening balance at January 1, Donated assets and a c q u i s i t i o n s Closing balance at December 31, Financial statements 06
8 Notes to the financial statements at december 31, 2000 Accumulated depre c i a t i o n Land Building and Museology, Furn i t u re and Work in To t a l Building M u l t i - m e d i a Equipment pro g re s s Installations and Museum E x h i b i t i o n s 2000 CHF CHF CHF CHF CHF CHF D e p reciation rate - 2 % 1 0 % 1 0 % - - Year 1999 Opening balance at January 1, depreciation charg e on donated assets depreciation charge on assets financed by own funds depreciation on the integration of the Cafeteria's fixed assets Closing balance at Decembre 31, Year 2000 Opening balance at January 1, depreciation charg e on donated assets depreciation charge on assets financed by own funds depreciation on the integration of the Cafeteria's fixed assets Closing balance at Decembre 31, Net fixed assets at December 31, at December 31, Financial statements 07
9 NOTE 5 D O N ATIONS EARMARKED FOR THE INVESTMENT PROGRAM C H F C H F Balance at January Donations re c e i v e d Funding of Museum ( ) Donations that funded actual purc h a s e s ( ) ( ) Balance for investments (except Museum 2000) Donations earmarked for the Museum 2000 investment pro g r a m Donations that funded Museum 2000 actual purc h a s e s ( ) ( ) Balance for Museum 2000 investments Balance at December NOTE 6 D O N ATIONS EARMARKED FOR THE PROMOTION OF THE OLYMPIC MUSEUM C H F C H F T h e re has been no change over the last two financial years. Balance for Museum 2000 promotion Balance at December Financial statements 08
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