Category 1. General Institutional Information
Section 1.A. General Institutional Information
Indicator 1.A.vi. Financial Statements
1.A.vi. Financial Statements
| Indicator |
A record of the institutions’ actual expenditure and outlays, including information such as balance sheets; statements of income, comprehensive income, changes in retained earnings and of cash flows; statements of member subscriptions to capital stock and voting power; a summary statement of loans; and the actual operational expenditures of individual departments and units.
|
| Recommended Standard |
The public should be able to review the actual expenditures and financial statements of the institution as a whole, as well as the operational expenditures and outlays of individual departments or units. |
37
"ADB shall make the audited financial statements for ordinary capital resources, Asian
Development Fund, Technical Assistance Special Fund, Japan Special Fund, and other funds as established, publicly available before the Annual Meeting of the Board of Governors. The following shall be made publicly available upon approval by the Board:
(i) Management’s discussion and analysis of ADB's ordinary capital resources and
Special Funds, including financial data on each of the funds; (ii) condensed quarterly financial statements; (iii) annual report on loan servicing of developing member countries; and (iv) the budget of ADB for each fiscal year."
38
39
Versions of this document are only available for 2000 and 2001.
51
57
Annual Reports include financial statements.
| Reference | Annual Report 2007: Review and Financial Statements (http://www.ebrd.com/pubs/general/series/ar.htm) |
| Sector | Private and Public |
| Languages | English, French, German, Russian |
| Location | On-line. |
| Last Updated | 3/13/2009 |
| Status Updated | 2/7/2005 |
65
"The EIB Group's 2007 Annual Report consists of three separate volumes: The Activity and Corporate Responsibility Report presenting the EIB Group's activity over the past year and future prospects; The Financial Report presenting the financial statements of the EIB Group, the EIB, the Cotonou Investment Facility, the FEMIP Trust Fund and the EIF, along with the related explanatory annexes; The Statistical Report presenting in list form the projects financed, and the borrowings undertaken, by the EIB in 2007 together with a listing of the EIF's projects. It also includes summary tables for the year and over the last five years."
77
This report contains an audited statement of its accounts, of its financial position and a profit and loss statement showing the results of its operations.
78
As of the December 31st fiscal year-end, annual audited financial statements are included in the IDB's Annual Report and in the Information Statement published in the first quarter of every year. The annual statements include a balance sheet; statements of income and general reserve and comprehensive income, of cash flows, and of medium- and long- term borrowing and swaps; summary statements of loans to borrowing member countries and private sector borrowers, or trading investments and swaps, and of held-to-maturity investments; statements of subscriptions to capital stock and voting power of member countries; Report of the Auditors; and Notes to the financial statements. Notes include information on all significant accounting policies and other detailed disclosures.
| Reference | IDB Policy on Disclosure of Information, 2003, Section III.B (http://www.iadb.org/exr/pic/info/infofinaleng.pdf) |
| Sector | Public |
| Location | Found in the Annual Report, on-line and also filed with the United States Securities and Exchange Commission and with several other regulatory authorities in capital markets outside of the United States where the Bank engages in borrowings. |
| Last Updated | |
| Status Updated | 2/7/2005 |
79
"Unaudited financial statements as of the June 30 fiscal mid-year are included in the Bank’s Information Statement published in the third quarter of the fiscal year."
| Reference | IDB Policy on Disclosure of Information, 2003, Section III.B (http://www.iadb.org/exr/pic/info/infofinaleng.pdf) |
| Sector | Public |
| Location | Found in the Annual Report, on-line and also filed with the United States Securities and Exchange Commission and with several other regulatory authorities in capital markets outside of the United States where the Bank engages in borrowings. |
| Last Updated | |
| Status Updated | 2/7/2005 |
80
Published quarterly, this statement includes audited financial statements in the first quarter and unaudited financial statements in the third quarter.
| Reference | IDB Policy on Disclosure of Information, 2003, Section III.B (http://www.iadb.org/exr/pic/info/infofinaleng.pdf) |
| Sector | Public |
| Location | Found in the Annual Report, on-line and also filed with the United States Securities and Exchange Commission and with several other regulatory authorities in capital markets outside of the United States where the Bank engages in borrowings. |
| Last Updated | |
| Status Updated | 2/7/2005 |
105
The broad parameter of the Bank's annual borrowing program and funding strategy are publicly announced for each fiscal year (January 1 - December 31).
106
This information, prepared on a monthly basis, regards approved Bank Loans and other operations in its borrowing member countries. Such information will include projected debt service payments for public sector operations, per loan and with annual totals. This information is disclosed only for public sector operations.
| Reference | IDB Policy on Disclosure of Information, 2003, Section III.B (http://www.iadb.org/exr/pic/info/infofinaleng.pdf) |
| Sector | Public |
| Location | Found in the Annual Report, on-line and also filed with the United States Securities and Exchange Commission and with several other regulatory authorities in capital markets outside of the United States where the Bank engages in borrowings. |
| Last Updated | |
| Status Updated | 2/7/2005 |
140
Audited financial statements as of June 30 appear in the Annual Report
113
"The Corporation publishes audited financial statements on an annual basis that are available to the public. Annual audited financial statements as of the December 31 fiscal year-end are included in the Corporation’s Annual Report published in the first quarter of the fiscal year."
| Reference | Section III.B. Disclosure of Information Policy (October 2005) () |
| Examples | IIC Annual Report 2004 (http://www.iic.int/images/iaic4_English.pdf) |
| Sector | Private |
| Languages | English |
| Location | On-line |
| Last Updated | 11/22/2005 |
| Status Updated | 2/7/2005 |
162
| Examples | IMF Overview and index to financial statements (http://www.imf.org/external/fin.htm ) |
| Sector | Public |
| Languages | English |
| Location | On-line. |
| Last Updated | |
| Status Updated | 2/7/2005 |
163
164
These financial statements are produced quarterly.
165
166
167
168
These reports include annual financial statements, prepared in accordance with International Accounting Standards and externally audited.
150
MIGA's Annual Reports include financial statements and an overview.
120
This report contains an audited statement of its accounts, of its financial position and a profit and loss statement showing the results of its operations. It includes annual audited financial statements as of the June 30 fiscal year-end.
121
Framework Agreements between the Bank and donors and Administration Agreements between the Bank and donors relate to trust funds, as well as agreements providing for such funds between the Bank and the recipient of such funds. These documents are disclosed "after they have been signed on behalf of the parties to the particular agreement and have entered into effect, and after the parties to such agreements have given their consent to such proposed disclosure."
122
123
124
125
Although this is not the official document title, the WB's Policy on Information Disclosure states that this information will be announced publicly at the beginning of the fiscal year (July1).
126
Although this is not the official document title, the World Bank's Policy on Information Disclosure states that information will be available on estimates of private non-guaranteed debt (other than those reported by member countries), short-term loans, and future borrowing and debt-service streams and publicly available.
127
This information is included in the International Development Association (IDA) audited and unaudited quarterly financial statements,
128
129
2701
This Annual Report contains aggregate financial information on activities supported by trust funds administered by the Bank as well as information on the main activities carried out under some of the major trust fund programs.
Back to top
Return to list of indicators