Profit and loss accounts. Balance sheet and
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1 2017 Baance sheet and Profit and oss accounts Sede egae: Via Angera, Miano (IT) Sede operativa: Via Angera, Miano (IT) te /45/33 fax e-mai: puntosud@puntosud.org
2 [true copy of the Itaian Report, transated from Itaian] PUNTO.SUD FOUNDATION Fina baance sheet on 31 December 2017 BOARD OF AUDITORS REPORT Dear partners, We have reviewed the baance sheet for the financia year cosing on 31 December 2017, incuding the state of assets, statement of accounts and suppementary note, which was presented to us by the Board of Directors. The baance sheet was reviewed with respect for the indications from the Commission for non profit organisations of the Nationa Board of Accountancy; the format used aims not ony to highight the resuts of the fisca year and its comprehensive vaue, but aso to iustrate the resuts of typica and support activities as we as the existing constraints on resources; to this end, we report the foowing: The state of assets indicates a profit for the year 2017 of Euro = and can be summarised in the foowing vaues: Statement of Assets and Liabiities on 31 December 2017 Assets - Intangibe fixed assets Tangibe fixed assets Financia assets Short and ong-term debtors Other caims Cash at bank and in hand Prepayment and accrued income Tota assets Liabiities - Capita and reserves Provision for risks and expenditures Provision for severance payment Creditors Accruas and deferred income Tota iabiities
3 Profit and Loss Accounts on 31 December 2017 Income - Income from statutory activities Financia income Extraordinary income 125 Tota income Expenses - Expenses from statutory activities Genera operating expenses Interest paid Taxes Extraordinary charges Other expenses Taxes on profit Profit or oss for the year The vaue of commitments and guarantees are reguary indicated in the memorandum accounts. We confirm that the abovementioned accounts have been confirmed by the reguary kept entries. Concerning the baance sheet items provided by the Board, we stress that: - We agree with the evauation criteria used; - The intangibe and tangibe assets appear in the net amortisation, foowing a method of a constant rate and with a rate we agree with. The baance sheet has been drawn up incuding accounting data on fows into apposite accounts, which refect the movements and of which a manageria account is incuded in the suppementary note. The expenses incurred for the suppy of funds, often sent abroad, were incuded in the economic report, subdivided where possibe; the expenses incurred that were nonattributabe in specific terms were cassified under the baance sheet item genera support expenses. In agreement with what was provided by the Directors, we invite you to approve the baance sheet. The Auditor Luigi Lepore
4 Statement of assets and iabiities 31st December 2017 ASSETS LIABILITIES FIXED ASSETS CAPITAL AND RESERVES Intangibe fixed assets Endowment fund reserve Software Fund reserve Muti-year charges - - Reserves Tota intangibe fixed assets Tied up funds per decision Tangibe fixed assets Funds avaiabe for project Rea estate properties Profit and oss brought forward for the financia year Office equipment Profit and oss brought forward from the previous year Other assets 0 - TOTAL CAPITAL AND RESERVES Totae immobiizzazioni materiai Financia assets PROVISION FOR RISKS AND EXPENDITURES Caution deposits Tota financia assets TOTALE FIXED ASSETS PROVISION FOR SEVERANCE PAYMENT CURRENT ASSETS CREDITORS Receivabes for projects Long term debts from European Union Long term non-bank debts 0 0 from Internationa Agencies/United Nations - - Long term non-bank debts from Nationa (Itaian) Pubic Donors Tota ong term debts from Private Organisations and Foundations - - Short term debts from Other Donors - - Short term non-bank debts Tota receivabes for projects Short term non-bank debts Receivabes for training and support activities Tota short ong term debts to the benefit of donor agencies TOTAL LOANS to the benefit of not-for-profit organisations to the benefit of other organisations - - Tota receivabes for training and support activities Other receivabes Tota other receivabes Cash at bank and in hand Bank and posta deposits Cash in hand Tota cash in bank and in hand TOTAL CURRENT ASSETS PREPAYMENT AND ACCRUED INCOME ACCRUALS AND DEFERRED INCOME Deferred iabiities and accrued income Accruas and deferred income TOTAL PREPAYMENT AND ACCRUED INCOME Project deferred income TOTAL ACCRUALS AND DEFERRED INCOME TOTAL ASSETS TOTAL LIABILITIES GUARANTEES AND COMMITMENTS GUARANTEES AND COMMITMENTS GUARANTEES GUARANTEES Guarantees issued to third parties - - Guarantees issued to third parties - - TOTAL GUARANTEES 0 0 TOTAL GUARANTEES 0 0 COMMITMENTS COMMITMENTS Project commitments Project commitments TOTAL COMMITMENTS TOTAL COMMITMENTS
5 Profit and oss accounts 31st December 2017 PROVENTI EXPENSES PROGRAMS EXPENSES FOR PROJECTS from European Union Staff costs from Internationa Agencies/United Nations - - Operating and impementation expenses from Nationa (Itaian) Pubic Donors Depreciation costs from Private Organisations and Foundations - - REVENUES FROM TRAINING AND SUPPORT ACTIVITIES EXPENSES FOR TRAINING AND SUPPORT ACTIVITIES Training and capacity/organisationa deveopment activities Staff costs to the benefit of donor agencies 0 0 Operating and impementation expenses to the benefit of not-for-profit organisations Depreciation costs to the benefit of other organisations Project consutancy (project management, feasibiity studies, monitoring and evauation) GENERAL OPERATING EXPENSES to the benefit of donor agencies Staff costs to the benefit of not-for-profit organisations Office costs to the benefit of other organisations 0 0 IT costs Communication & Fund Raising OTHER REVENUES Depreciation costs FINANCIAL INCOME FINANCIAL COSTS EXTRAORDINARY INCOME TAXES EXTRAORDINARY CHARGES OTHER EXPENSES TAXES ON PROFITS PROFIT OR LOSS FOR THE FINANCIAL YEAR TOTAL REVENUES TOTAL EXPENSES
6 Own-Assessment Restructured Simpified Accounting Baance Sheets and Profit and Loss Accounts Cosing date (dd/mm/yyyy) 31/12/ /12/2016 Duration (in months) Currency dispayed on the financia statements Euro Euro Accounting Baance Sheet(s) ASSETS LIABILITIES 1- Subscribed capita unpaid 0,00 0,00 2- Fixed assets ( ) , , Intangibe fixed assets 602, , Tangibe fixed assets , , Financia assets 1.650, ,00 3- Current assets ( ) , , Stocks 0,00 0, Debtors due within one year , , Debtors due after one year 0,00 0, Cash at bank and in hand , , Other current assets 0,00 0,00 Tota assets (1+2+3) , ,00 4. Capita and reserves ( ) , , Subscribed capita 0,00 0, Reserves , , Profit and oss brought forward from the previous years , , Profit and oss brought forward for the financia year , ,00 5. Creditors ( ) , , Long term non-bank debt , , Long term bank debt , , Short term non-bank debt , , Short term bank debt 648,00 809,00 Tota iabiities (4+5) , ,00 Turnover , ,00 +/- Variation in stocks (1) 0,00 0,00 + Other operating income 0,00 0,00 = Operating income (OI) , ,00 - Cost of materias and consumabes 3.387, ,00 - Other operating charges , ,00 - Remuneration and charges (staff costs) , ,00 = Gross Operating Profit or Loss (GOP/GOL) , ,00 - Depreciation and vaue adjustments on non-financia assets 5.434, ,00 = Net Operating Profit or Loss (NOP/NOL) , ,00 + Financia income and vaue adjustments on financia assets 728, ,00 - Interest paid 1.565, ,00 - Simiar charges 8.205, ,00 = Profit or Loss on ordinary activities , ,00 + Extraordinary income 125, ,00 - Extraordinary charges 118,00 802,00 +/- Taxes on profits (1) , ,00 = Profit or Loss for the financia year (Net resut) , ,00 (1) Positive or negative amount Profit and Loss Account(s) Prepared by the appicant
7 Own assessment of the financia viabiity check of a ega person (FP7 grant) 1- Ratios and noteworhty vaue used Liquidity Financia autonomy Profitabiity Sovency Quick ratio Gross Operating Profit Ratio Profitabiity (1) Profitabiity (2) Sovency Ratios Current assets Stocks Debtors > 1 year Short-term debt (bank and non-bank) Interest GOP GOP Turnover NOP Turnover Tota debt Equity(*) Concise Anaysis More in depth anaysis Equity Fag Sovency (*) Equity = Capita and reserves - 50% of intangibe assets Noteworthy vaue (Fag) Tota debt Equity(*) Concise Anaysis More in depth anaysis 2- Quotes given according to the resuts obtained Liquidity Quick ratio i < 0,5 Weak & Acceptabe Unsufficient 0 1 0,5 i 1 i > 1 2 Financia autonomy Profitabiity Gross Operating Profit Ratio i> 0,40 or <0 Profitabiity (1) i < 0,05 Profitabiity (2) i < 0,02 0,40 i 0,30 0 i < 0,30 0,05 i 0,15 i > 0,15 0,02 i 0,04 i > 0,04 Sovency Sovency i> 6,00 or < 0 6,00 i 4,00 0 i < 4,00 Weak Equity Fag Sovency i> 10,00 or < 0 i 10,00 and 0 3- Your financia viabiity check Figure Ratios's Resuts(**) Quaification Quote Concise Anaysis More in-depth anaysis Quick ratio 1,41 2 Gross Operating Profit Ratio 0, Profitabiity (1) 0,07 Acceptabe 1 Profitabiity (2) 0,06 2 Sovency 2,17 2 Noteworthy vaue's Resut (**) Figure Quaification Equity Fag 2,17 (**) According to the figures you have submitted in the Restructured Simpified Accounting Baance Sheets and Profit and Loss Accounts
profit and loss accounts balance sheet and
2015 balance sheet and profit and loss accounts Sede legale: Via Bomporto 12 38122 Trento (IT) Sede operativa: Via Angera, 3 20125 Milano (IT) tel. +39.02.67574344/45/33 fax +39.02.70036540 e-mail: puntosud@puntosud.org
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