I World Federation of the Deaf ry Balance sheet Assets Non-current assets Machinery and equipment lnvestments Total of non-current assets Current assets Longterm Other long-term receivables Short-term Other receivables Accrued income Cash and bank accounts Total current assets Totalassets Liabilities and equity Equity Retained earning surplus/deficit Profit for the financial year Liabilities Accounts payable Other current liabilities Total liabilities Total liabilities and equity 31j2.2022 84,09 84,09 1 000,00 1,51 22188,44 22189,95 483 237,81 506 427,76 506 511,85 270 004,03 34 598,20 31j2.2021 84,09 84,09 1 000,00 0,47 6 620,21 6 620,68 424 601,14 432 221,82 432305,91 206 312,52 63 691,51 304602,23 2 837,51 199 072,11 201909,62 506 511,85 270 004,03 1460,97 160 840,91 162 301 ,88 432305,91
2 World Federation of the Deaf ry Account statement ANNUAL OPERATING lncome Expenses Staff expenses Other operating expenses Total expenses OPERATING PROFIT/LOSS accounts 3030-3057, 3434,3530, 3630, 3730, 3830 accou nts 3070-3099, 4000, 3470, 357 O, 3670, 377 0, 387 O accounts 3000-3011, 4250-4260 accounts 4650, 4652, 4653 accounts 5300-5301 accounts 5500-5900 1 .1 .-31 .'t2.2022 1 .1 .-31 .12.2021 accounts 3012, 3016, 3020, 302L,3025,3500, 3600, 3700, 3800 344 996,69 156 227,93 -319 31 7,06 -183 481,24 -502 798,30 -157 801 ,61 109173,78 -2 865,01 -222 435,80 -42 742,55 -265178,35 -108 950,52 97 811,96 -440,04 FUNDRAISING AND MEMBERSHIP FEES lncome Expenses Surplus/deficit for the financial year FINANCIAL ACTIVITIES lncome lnterest income Expenses Exchange rate differences Surplus/deficit for the financial year EXTRAORDINARY ITEMS General grant SURPLUS/DEFICIT FOR THE FINANCIAL YEAR TOTAL 0,00 91,04 account 3022 86 000,00 34 598,20 106 308,77 97 371,92 91,04 270,11 0,00 270,11 75 000,00 63 691,51
3 World Federation of the Deaf ry Notes to the financial statement The financial statement has been prepared in accordance with the Finnish Government Decree on the information presented in the financial statements of a small undertaking and micro-undertaking. Valuation principles and methods followed preparing the financial statement with timing principles and methods Current assets lnvestments are valued at acquisition cost Other non-current assets are valued at original acquisition cost lessened by the planned depreciation. The planned depreciation is calculated according to the economic life. The depreciation according to plan is as follows: Machinery and equipmenl 25% reducing balance method Notes to account statement 2022 2021 344 996,69 156 227,83 -502 798,30 -265 178,35 109 173,78 97 811,96 -2 865,01 -440,04 -51 492,84 -11 578,60 Significant items included in annual operating 2022 2021 Advocacy income accounts 3011,4250,425: 41 349,08 25 5g5,62 Advocacy expenses Salary and personell expe -133 417,54 -114206,30 Annual operating income Annual operating expenses Fundraising and membership fees Fundraising and membership fee expenses -92 068,46 -88 620,68 The WFD has a consultative status at the UN and its special agencies as well as in the Council of Europe. Moreover, the WFD serves as the expert organisation of deaf people in the lnternational Disability Alliance (lDA) and co-operates with other development and human rights organisations. The WFD promotes deaf people's rights actively in various international contexts. The WFD: - Produces advocacy documents (statements, comments, reports) on human rights of deaf people. - Delivers and presents the aforementioned documents to the Committee on the Rights of Persons with Disabilities (CRPD Committee), in meetings touching upon Agenda 2030 and its Sustainable Development Goals (SDGs) and other relevant treaty bodies and partners (e.9. Gommittee on the Rights of the Child, CRC, Office of the High Commissioner for Human Rights, OHCHR) - Participates in international events as presenters and panelists. The WFD also directly supports its member associations by e.g. providing support letters, giving advice, informing of funding opportunities, organising human rights training workshops, producing tools and materials in English and lnternational Sign as well as creating the visuals and messages of the lnternational Week of the Deaf campaign.
4 The WFD communicates to its members, followers and donors via news, which are published on its website (https://wfdeaf.org/), newsletter and Facebook page ( https ://www.facebook. co mAfffdeaf .org/) The WFD has an active youth section (World Federation of the Deaf Youth Section, WFDYS), which gathers twice a year for board meetings. The WFD secured a grant from the Nippon Foundation to promote the legal recognision of Sign Languages worldwide. lt started on September 2O20, and included the hiring of our Sign Language Rights Officer. The project, named "Securing Access to Sign Language Rights", aims to collect evidence of legislations that recognises Sign Languages, to develop a toolkit with information and resources for deaf organisations to advocate in their countries for SL recognition, and to implement several events to disseminate the toolkit and raise awareness regarding SL rights. One side event was held at the United Nations' 'l3th Conference of States Parties of the UN-CRPD. SLLR project phase 1 ended August 2021. SLLR project phase 2 started right after phase 1 ended. Phase 2 ended in August 2022. Sign Language Legal Recog Sign Language Legal Recog Sign Language Legal Recog Sign Language Legal Recog account 3400 accounts 3434,3470 2022 0,00 0,00 2021 31 174,52 31174,52 2022 account 3500 131 673,74 accounts3534,3570 -131 6 74 0,00 0,00 202'l 12 657,87 -12 657,87 0,00 0,00 Last year WFD signed Agreement with lDA. This project started on October 2021 and finished on March 2022. For project was hired three people. They will develop research in the LAC region and produce a report. There also is financial agreement between the WFD and lDA, in which IDA will cover for the whole year 2Q22 salary of HRO officer. WFD has paid the salary and other costs until November 2022 and after that salary is paid from Belgian office. HRO Officer is still part of WFD staff and other costs for HRO Officer are still paid by WFD
5 Significant items included in Fundraising and Membership fees Membership fees OM Membership fees lM Membership fees AM Membership fees lnternational Members WFDYS Donations - of which campaigns under money collection licence Fundraising events Product sales Notes on staff and members of corporate bodies Averga number of staff during the fiscal year Staff Extraordinary items included in accrued income General grant (Ministry for Foreign Affairs of Finland) 2022 202'l 51 414,12 59118,42 7 525,00 4 820,00 6 000,00 5 877,92 2 000,00 2 000,00 3 225,00 4 364,04 38 124,08 21 221,58 35322,62 11791,56 103 762,75 0,00 54,00 0,00 247 427,57 109 193,52 2022 202'l 7 10 Salaries, wages, pension costs and other personnel costs for fiscal year (projects excl.) 2022 2021 Salaries and wages 47 193,04 68 969,77 Pension insurance expenses 7 569,29 11 884,29 Other obligatory staff expenses 905,21 1 058,91 Other staff related expenses 980,96 7 167,70 56 648,50 89 080,67 2022 86 000,00 2021 75 000,00
Balance Sheet Assets Notes Machinery and Equipment Acquisition cost 1.1 lncrease/Decrease Acquisition cost 31.12 Accumulated depreciation 1.1 Planned depreciation for fiscal year Accumulated depreciation 31. 1 2 Accounting value 1.1 Accounting value 31.12 Other receivables Share in Luottokunta EDF Reserve Fund Significant items included in other receivables Membership fees WFDYS Paypal lDA, HRO officer salary support Significant items included in accrued liabilities Reserved for project (NAD) Membership f ees 2021 -2023 Vacation pay reserve Sign Language Legal recognition Project Sign Language Legal recognition Project 2 Covid-19 project CBM Project Deaf Women Project 2023 WFD World Congress Other current liabilities 2022 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 2022 84,09 1 000,00 2021 2 713,78 0,00 2 713,78 2 713,78 0,00 2 713,78 0,00 0,00 2021 84,09 1 000,00 1 084,09 1 084,09 2022 3196,44 600,00 18 392,00 2021 5 206,55 1 413,96 0,00 Balance Sheet Liabilities Notes The itemized breakdown of equity items additions and deductions, and transfers of these items during the financial year Owner's equity 2022 Surplus/deficit from previous years 270 004,03 Surplus/deficit for the flnancial year 34 598,20 Total owner's equity 22188,44 6 620,51 2021 206 312,52 63 691,51 304 602,23 270 004,03 2022 5 418,80 1 811,09 3 430,01 0,00 27 164,39 37 861,82 98 640,00 4 676,00 20 000,00 70,00 2021 s 418,80 3180,72 3 430,01 81 630,83 57 006,76 0,00 0,00 0,00 10 000,00 173,79 199 072,11 160 840,91
7 World Federation of the Deaf ry SIGNATURES OF FINANCIAL STATEMENT 19.tammi of April Joseph Murray President Markus Palmola HT Kasper Bergmann Vice President 2023 Withayoot Bunnag Hjordis Anna Haraldsdottir Florjan Rojba 2023 I .: ) .--.,t,=.. -.Ta . .- --- Bruno Druchen Frank Folino Steffen Helbing Stanislav lvanov V. Victoria Manning Juan A. de Gouveia Fernandez AUDITOR'S NOTE Our auditor's report has been issued today Helsinki L1fla or AWte Nexia Ov. Tilintarkastusvhteisö Nexia OyllålllHn::Hl.l,lä'o */
8 World Federation of the Deaf ry LIST OF USED BOOKKEEPING RECORDS ln fiscal year 1.1.-31 .12.2022 the following bookkeeping records have been used: Generaljournal and general ledger as computer listing Account statement and balance sheet as computer listing Financial statement as a separate issue