MOLDAUDITING SRL A U D I T AND C O N S U L T I N G. NGO In d epen d en t Analytical Ce n t e r EXPERT-GRUP" Financial STATEMENTS
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1 MOLDAUDITING SRL A U D I T AND C O N S U L T I N G NGO In d epen d en t Analytical Ce n t e r EXPERT-GRUP" Financial STATEMENTS fo r THE y e a r en d ed MOLDAUDITING SRL str. A. M ateevici, 84/1, Chişinău, Republica M oldova Tel ( ) , Fax ( ) office@m oldauditing.m d
2 CONTENTS: Independent auditor's report Financial statements 1 Balance sheet as of Statement of profit and loss for the year Statement of changes in equity for the year Statement of cash flow for the year II. LEGAL STATUS AND CORE BUSINESS 5 III. PRESENTATION PRINCIPLES 6 IV. ACCOUNTING PRINCIPLES 7 V. No t e s to t h e Fin an cial s t a t e m e n t s 13 VI. ADDITIONAL d isclo su re 20 VII. Lia b il it ie s and c o n tin g en t c o m m itm en ts 20 VIII. RIGHTS OF EMPLOYEES 21
3 INDEPENDENT AUDITOR'S REPORT ON FINANCIAL STATEMENTS NGO INDEPENDENT ANALYTICAL CEN TER EXPERT-GRUP" FOR THE YEAR To Bo a r d o f Dir e c t o r s o f NGO INDEPENDENT ANALYTICAL CEN TER EXPERT-GRUP" Re p o r t on F in a n c ia l St a t e m e n t s We have audited the balance sheet of NGO Independent Analytical Center Expert Grup" (hereinafter referred to as NGO EXPERT-GRUP or Entity) for the year ended as well as the statem ent of profit and loss, statem ent of changes in equity, statem ent of cash flow, as well as significant accounting policies and other explanatory notes for the period then ended. Ma n a g e m e n t r e s p o n s ib il it y f o r t h e Fin a n c ia l s t a t e m e n t s The Entity's management is responsible for the preparation of these financial statem ents. Au d it o r's r e s p o n s ib il it y Our responsibility is to express an opinion on these financial statem ents based on our audits. T h e s c o p e o f a u d it 1. We conducted our audit in accordance with International Audit Standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures. An audit also includes evaluating the appropriateness of accounting policies used and the
4 reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the Consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. I n d e p e n d e n t a u d it o r 's o pin io n In our opinion, the financial statements of the Entity present fairly in all material aspects the financial position of NGO EXPERT-GRUP as of and the result of their operations and their cash flows and movements in equity or the years then ended in accordance with Methodical guidelines on peculiarities of accounting of non-commercial organizations no. 158 dated and National Accounting Standards. O t h e r a s p e c t s The financial statements of the Entity for the year ended have not been audited. P a v e l B o d a r e v REGISTERED AT MINISTER OF FlNANCES of R epublic of M oldova u n d e r #
5 I. FINANCIAL STATEMENTS Ba l a n c e s h e e t a s o f Items of balance-sheet Note Assets Long-term assets Intangible assets Long-term intangible assets Total long-term assets C urrent assets Inventories Short-term receivables Cash and cash equivalents Other current assets Total cu rren t assets Total assets : Liabilities and equity Equity Retained earnings (uncovered loss) of prior periods ( ) ( ) Net profit (uncovered loss) of current period Grants Total equity Long-term liabilities Special purpose financing and proceeds Total long-term liabilities Short-term liabilities Other short-term financial liabilities Short-term trade liabilities Prepayments made Other short-term liabilities Total sh ort-term liabilities Total liabilities and equity The financial statements, accounting policies applied and notes presented on pages which are integral part of these financial statements have been approved by management of NGO EXPERT-GRUP as of and signed on behalf of the Entity by: A d m in istrator Adrian Lupuşor Chief-A ccountant Sergiu Tornea
6 s t a t e m e n t o f p r o f it o r l o s s f o r THE y e a r Note Net sales Cost of sales Gross profit (comprehensive loss) Other operating income Trade expenses General and administrative expenses Other operating expenses Result from operating activity, profit (loss) Result from investing activity, profit (loss) 0 0 Result from financial activity, profit (loss) 14 (13 411) (3 135) Result from economic and financial activity profit (loss) Extraordinary result, profit (loss) 0 0 Profit (loss) of reporting period before tax Expenses (savings ) on income tax 0 0 Profit net (net loss)
7 STATEMENT o f CHANGES IN EQUITY f o r THE YEAR At the end of the previous reporting period Received (calculated) Spent (transferred) At the end of reporting period S tatutory and additional capital Reserves Retained earnings (uncovered loss) ( ) Adjustment of results of prior periods Retained profit (uncovered loss) of prior periods ( ) ( ) 0 ( ) Net profit (loss) of reporting period Profit used of the reporting period Secondary capital t o t a l g e n e r a l
8 Ca s h F l o w St a t e m e n t F o r t h e Ye a r Cash flow by types of activity Operating activity Cash receipts from sales Cash payments to suppliers and contractors Cash paid to employees and social insurance contributions Interest payment 0 0 Income tax payment 0 0 Other cash receipts Other cash payments Net cash from operating activities Investing activities Cash receipts from disposal of long-term assets 0 0 Cash payments to acquire long-term assets Interest received 0 0 Dividends received 0 0 Other cash flow (payments) 0 0 Net cash from investing activity ( ) ( ) Financing activity Cash receipts as loans and borrowings 0 0 Cash payments on loans and borrowings 0 0 Dividends payments 0 0 Proceeds from issuance of share 0 0 Cash payments from redemption of own stock 0 0 Other cash proceeds (payments) 0 0 Net cash from financing activity 0 0 Net cash from economic and financial activity Positive (negative) exchange differences (3 943) Balance of cash at the beginning of reporting period Balance of cash at the end of reporting period
9 II. LEGAL STATUS AND CORE BUSINESS NGO Independent Analytic Center EXPERT-GRUP was registered as a non- politic, non-for profit, nongovernmental organization at Ministry of Justice under no. 626 on (Registration certificate No.03008). Headquarters of the Association: Republic of Moldova, Chisinau, 45/B Puskin Str. Governing Bodies of the Entity are as follows: 1. Executive D irector; 2. President of Board of Directors; 3. Members of Board of Directors; 4. Censor. The main goal of the Organization is to contribute to the overall and sustainable development of Republic of Moldova throughout research activities, expertize, and promotion of knowledge in different areas like social science, public and economic policies. Development concept of the Entity means qualitative and quantitative process achieved on economic, social, cultural and democratic plan which shall contribute to the harmonious incorporation of country into the global modern processes and tendencies. As of NGO EXPERT-GRUP had 8 employees and as of full-time employees.
10 III. p r e s e n ta tio n p rin cip le s g e n e r a l p r in c ip l e s The financial statements have been prepared in accordance with the National Accounting Standards (NAS), Law on Accounting of Republic of Moldova Nr.113- X V I dated and Order of the Minister of Finances No.158 dated on approval of Methodical guidelines on particularities of accounting of non-com m ercial organizations. p r e s e n t a t io n c u r r e n c y Items included in the given financial statements are presented in Moldavian lei (), unless specified otherwise. GOING CONCERN The financial statements of the Entity were prepared in compliance with the going concern concept NGO EXPERT-GRUP.
11 IV. ACCOUNTING PRINCIPLES Ge n e r a l p r in c ip l e s The financial statem ents are based on accounting records, the evaluation of presented items is performed according the following concepts: going concern principle, accrual principle, consistency principle, prudence principle, intangibility principle, offsetting principle, substance over form principle. The financial statements, except the Cash flow statem ent are prepared based on accrual method of accounting. The reporting year starts at 1of January and ends at 31 of December. i n t a n g i b l e a s s e t s Intangible assets are recorded in financial accounting at acquisition cost which includes the acquisition price, unrecoverable taxes and duties according to the effective legislation, and other costs of bringing the asset in operating condition for its intended use. Intangible assets costs are amortized using the straight-line method over their useful lives. L o n g -t e r m t a n g i b l e a s s e t s The entry value of an object of long-term assets consists of acquisition value including all customs duties and import taxes and other duties, taxes on imported objects provided for in legislation, expenses on bringing the acquired asset in working condition for further exploitation.
12 Depreciation of fixed assets is calculated on a straight line basis, based on useful lives thereof starting with the next month of period in which the object was placed in commission. The depreciable value of fixed assets is calculated as a difference between initial value and estimated residual value, which is equal to 0. Classifier of Fixed Assets and Intangible Assets serves as guidance for establishing the useful life of fixed assets and of intangible assets INVENTORIES General method of accounting for inventories is performed in accordance with NAS 2 Inventories, while aspects specific to inventories related to specialpurpose funds are accounted for according to mentioned above Methodical indications. Initial value of inventories includes acquisition value and amount of the costs related to procurement and preparation of asset for use according to its intended destination. The disposed inventories are assessed according to FIFO method excepting for material values and similar LVSTI periodically acquired, in assortm ent and at various prices and insignificant costs which are to be evaluated in accounting according to the weighted average cost method. Low-value and short-term items are presented in the balance sheet at amount of acquisition value of item stored. Accounting for LVSTI which unitary value exceeds %2 of ceiling value provided for in legislation is kept on account of the balance-sheet. The depreciation is calculated in amount of 100% of their value at moment of their putting into operation. Initial value of LVSTI which does not exceed % of set out limit is changed to expenses to the extent of their
13 putting into operation and is recorded on an off-balance account only quantitatively. Re c e iv a b l e s Receivables include liabilities of other entities and individuals based on invoices, calculated income, prepayments made. Accounting for receivables and their presentation in the balance-sheet is performed at nominal value. Ca s h Relating the financial statements, the cash comprises cash on hand, settlement accounts opened with banks and other cash means. The balance of cash on hand and on current bank accounts (in national currency) is reflected in the balance sheet at nominal value. Cash on hand and cash on current bank accounts in national currency are accounted according to financing sources applying abbreviation for the project. The balance of cash on hand and cash on current bank accounts (in foreign currency) are kept separately per financing sources using project abbreviation and are reflected at nominal value. Balances of cash on foreign currency bank accounts are reflected in national currency at the exchange rate of National Bank of Moldova acting on the last day of the reporting period or at the date of transaction performance. Favorable and unfavorable exchange differences related to special-purpose funds received in foreign currency are recorded simultaneously as increase or decrease of special-purpose funds and of cash of foreign currency accounts.
14 En t it y's Fu n d s NGO EXPERT-GRUP constitutes the following funds: assets related fund, self- financing fund and other funds. Assets related fund comprises special-purpose financing related to fixed assets and intangible assets acquired, created, in process, including further capitalized costs. Assets funds are diminished by monthly accrued depreciation and am ortization and by assets disposals. Self-financing funds are formed out of result of statutory economic activity and can be designed for financing special programs set out by the governing body of the Entity. Lia b il it ie s Liabilities of NGO EXPERT-GRUP include long-term liabilities and short-term liabilities. Out of the long-term liabilities the Entity uses the account related to special-purpose financing which is intended for generalizing the information on existence and movements of special-purpose financing and proceeds by applying an abbreviation for each p roject apart. NGO EXPERT-GRUP records to deferred income the amounts charged-off from analytical sub-accounts of special-purpose funds, which are used to procure, create the current assets and make prepayments. Amounts from the deferred income are charged to current income upon inventories utilization /w rite-off and upon prepaym ents charge-off. Liabilities are reflected in balance-sheet at nominal value.
15 Sp e c ia l-p u r p o s e F in an cing At NGO "Expert-Grup" the special-purpose funds are recorded by types of funding and source of funding by applying an abbreviation of the implemented project. The purpose funds are originally recognized in the accounts on a cash basis. The funds used to cover current expenses are recorded as decrease in special purpose financing and increase in current income. The funds used to purchase inventories and other current assets and making prepayments are recorded as decrease of special-purpose financing and increase of deferred current revenues in total amount. To the extent inventories are used and prepayments are write-off, deferred income is charged to current income. Special-purpose funds used for acquisitions/creation are recorded as decrease of special-purpose financing and proceeds and increase in assets fund. INCOME AND EXPENSES Income and expenses are recognized in the financial statements on accrual basis. Depending on the type of financing, income and expenses of non-profit organization is divided into revenue and expenditure related to special-purpose funds and related statutory economic activity. Income and expenses resulting from the use of special-purpose funds shall be recognized and accounted simultaneously in identical size on sources of funding applying abbreviation for the said project.
16 t a x a t io n Considering that the organization is a non-commercial, civic and does not deal with entrepreneurial activity, there are no taxable sources of income. In case statutory economic activity shall start, this activity will be accounted for in accordance with NAS and income tax shall be determined under the Tax Code.
17 V. NOTES TO THE FINANCIAL STATEMENTS (1 ) In t a n g ib l e a s s e t s Intangible assets in process Foundation expenses Trade marks Software Other intangible assets Cost as of Additions Disposals /sales Cost as of Total Amortization as of Accrued during year Disposals /sales _ Amortization as of Book value as of Book value as of
18 (2 ) LONG-TERM TANGIBLE ASSETS Entity's long-term tangible assets consist of the following: Assets in process Buildings Special constructions Machinery and equipment Transportation means Other fixed assets Cost as of Additions Disposals/sales Cost as of Depreciation as of Accrued during year Disposals /sales Depreciation as of Total Book value as of Book value as of
19 (3 ) In v e n t o r ie s Raw materials and basic materials 0 0 Fuel 0 0 Materials for packaging Other materials related to special features Building materials 0 0 Low-value and short-term items Depreciations of low-value and short-term items (29 372) (25 900) Production in progress Total Balance of inventories accounted for as of represents the stock of raw materials necessary for continuous development of Entity's activity. The opening balance amount of of production in process represents the expenses incurred by Entity until the moment of conveyance of works to the limited partner (expenses related to experts rem uneration). (4 ) SHORT-TERM RECEIVABLES Short-term trade receivables 0 0 Prepayments made Receivables on settlements with budget Short-term receivables of staff 0 0 Short-term receivables on accrued income Other short-term receivables Total
20 (5 ) CASH AND CASH EQUIVALENTS Cash on hand, Settlement account, Settlement account, foreign currency Total (6 ) Ot h e r c u r r e n t a s s e t s Other current assets represent deferred short-term expenses incurred in year 2014 but which are to be accounted for on profit or loss account for the future periods. This balance includes expenses related to domain maintenance expertgrup.org As of the balance thereof constitutes (7 ) Sp e c ia l-p u r p o s e Fin an cin g a n d Pr o c e e d s BOOST Center for Economic Development CNP 0 4 EM EM Expert-Grup (EURO) Expert-Grup () Expert-Grup (USD) FAA_U.S. Embassy Public Affairs Section Chisinau FPOS_Foundation to Promote Open Society Est-European Foundation International Development Association (The World Bank) MATRA MTB MTB OSI United National fund for children UNICEF_ Total Out of overall financing as of the amount of represents the NGO EXPERT-GRUP funds which ar used for statutory activities of the association.
21 (8 ) Short-term liabilities Current deferred income Short-term trade liabilities Short-term prepayments received Payables to employees related to other operations Liabilities on settlements with budget Other short-term liabilities Total Liabilities of NGO EXPERT-GRUP in year 2014 had significantly decreased from 1.4 million to 0.17 million. The received prepayments at the beginning of period represent the prepayments made by UNDP Moldova pursuant to Agreement RNDU-2014 which during the period were closed for the service was rendered. (9 ) Incom e from sales Income from service rendering Total The income is the result of provision of services related to economic and financial analysis for UNDP Moldova according to Agreem ent RNDU (1 0 ) Cost of sales Other expenses related to rendered services OECD RNDU CNPM Europrofile HAS Post Total
22 Cost of sale represents the resources used to obtain income from sale. In year 2014 this indicator raised due to increase in income from service rendering. (1 1 ) Other operating incom e Other operating income Total Income related to special-purpose funds doubled in year 2014 as compared to year 2013, increasing by (12)G eneral and adm inistrative expenses Communal services Other types of services Office rent Other taxes and fees Other services Bank fees Consumptions and expenses on wages RNDU Total
23 (1 3 ) Other operating expenses Subscription to periodicals Other consumptions and material expenditures Other taxes and duties Other services Bank fees Water, sewage, garbage disposal, elevator, etc Detachment Expenditures and expenses on wages Audit Communication Fire and security services Advertising Fixed asset repair Transportation Energy Legal and notary Low-value and short-term items For staff training and professional development Current operational lease payment Local taxes Depreciation of fixed assets Other expenses Total (1 4 ) Net resu lt from financial activity Income from financing activity Income from foreign exchange differences related to statutory economic activity Expenses of financial activity Expenses related to foreign exchange differences Income (loss) from financing activity (13 411) (3 135)
24 VI. a d d itio n a l d is c lo s u r e Re l a t e d Pa r t ie s T r a n sa c t io n s The related parties are considered to be individual persons or legal entities, one of whom controls the other or exercises significant influence over its financial and economic decisions-making or which subject to the common supervision of the main company. During year 2014 related parties transactions were as follows: Adrian Lupuşor - Executive Director and m em ber of Board of Director: - W ages Royalty payments (agreements on copyright assignment) During year 2014 neither payments of any kinds have been made nor contractual relations have been established between NGO EXPERT-GRUP and persons related to accountant, executive director and administrative, financial and communication director. Lit ig a t io n s Currently the Entity is not a party to any pending lawsuits. EVENTS AFTER BALANCE-SHEET DATE There are no events after the balance-sheet date requiring adjustments in financial statem ent for year 2014.
25 VII. COMMITMENTS AND CONTIGENT LIABILITES The auditors detected no contingent liabilities, acquisitions or contingent tax aspects which could significantly influence the financial position of the Company. VIII. RIGHTS OF EMPLOYEES The Company pays deductions to social and health insurance calculated based on rates determined by the effective legislation for the respective year from employees accrued wages. The deductions to social and health insurance are charged to expenses in the periods that correspond to employees wage calculation. The Company has no other liabilities to similar payments on higher rates other than those provided for in the legislation. The company does not take part in other similar projects.
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