SIXTY-EIGHTH WORLD HEALTH ASSEMBLY Provisional agenda item 21.1
A68/INF./1 1 May 2015
Annex to the Financial Report for the year ended 31 December 2014 Voluntary contributions by fund and by contributor 1. This document supplements the information provided in the Financial Report for the year ended 31 December 20141 and provides further details of voluntary contributions revenue, deferred revenue, accounts receivable, advances and contributions in-kind and in-service. It is composed of the following schedules: Schedule 1 ‒ Voluntary contributions, by fund Schedule 2 ‒ Voluntary contributions, by fund and by contributor Schedule 3 ‒ Deferred revenue, by fund and by contributor Schedule 4 ‒ Voluntary contributions receivable: non-current and current, by age and by contributor Schedule 5 ‒ In-kind and in-service voluntary contributions Schedule 6 ‒ Voluntary contributions received in advance for 2015 2. The accounting policies for accounts receivable and revenue are summarized in sections 2.3 and 2.15 of the Financial Report for the year ended 31 December 2014. Revenue from voluntary contributions is recognized in accordance with International Public Sector Accounting Standard 23 (Revenue from Non-Exchange Transactions). Revenue from voluntary contributions is recorded when a binding agreement is signed by WHO and the contributor. Where there are “subject to” clauses in an agreement, WHO does not control the resource and does not record the revenue and amount receivable until the cash is received. Where there are no payment terms specified by the contributor or payment terms are in the current accounting year, revenue is recognized in the current period. Where payment terms specify payment after the year end, the amount is reported as deferred revenue. 3. The basis of preparation is as follows. Each voluntary contribution is recorded through an award. The summary schedules presented in this document aggregate those awards, reporting contributions by fund and by contributor. Miscellaneous receipts and contributions totalling less than US$ 10 000 are grouped together and reported as “Other”.
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Document A68/38.
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World Health Organization Schedule 1 – Voluntary contributions, by fund For the year ended 31 December 2014 (in US dollars) Notes General Fund Voluntary contributions ― core Core voluntary contributions account Other voluntary contributions ― core Sub-total ― voluntary contributions ― core Voluntary contributions ― specified Voluntary contributions ― specified UNDP/UNFPA/WHO/World Bank Special Programme of Research, Development and Research Training in Human Reproduction UNICEF/UNDP/World Bank/WHO Special Programme for Research and Training in Tropical Diseases Stop TB Partnership Sub-total ― voluntary contributions ― specified Total General Fund ― Programme budget Fiduciary Fund Secretariat of the WHO Framework Convention on Tobacco Control Stop TB Partnership Global Drug Facility Roll Back Malaria Partnership Health Metrics Network Partnership for Maternal, Newborn and Child Health United Nations System Standing Committee on Nutrition Alliance for Health Policy and Systems Research Global Health Workforce Alliance Stop TB Partnership European Observatory on Health Systems and Policies Total Fiduciary Fund Special Purpose Fund Revolving Fund for Teaching and Laboratory Equipment Decrease / (Increase) in allowance for doubtful receivables Elimination of inter-fund transfers Total voluntary contributions 7 6 0 25 610 (3 492 101) 2 051 910 760 61 616 (661 145) (3 130 499) 2 017 136 747 3 5 4 3 12 248 822 (5 299 285) 21 853 752 (103 700) 13 059 127 1 226 101 11 417 912 3 243 131 (8 350 662) 4 368 806 53 664 004 3 099 910 44 991 042 17 791 702 (1 500 826) 12 001 191 1 473 695 7 703 868 4 706 891 0 0 90 267 473 3 2 1 809 528 713 34 008 028 27 291 077 (1 063 677) 1 869 764 141 2 001 713 247 1 722 890 596 28 438 355 24 200 253 22 019 094 1 797 548 298 1 929 938 157 1 116 286 259 15 662 847 131 949 106 114 782 295 17 607 564 132 389 859 2014 2013
Note 1. Voluntary contributions ― core includes two types of revenue: funds received to support the Programme budget as a whole, considered fully or highly flexible; and funds that are earmarked for purposes within the Programme budget, considered designated, or medium flexible. Fully flexible funds and highly flexible funds, earmarked only at the level of the strategic objective, are recorded in the Core Voluntary Contributions Account. Designated funds, earmarked at the level of Organizationwide expected result, disease, or programme, are not as tightly specified for detailed activity or expenditure line reporting as voluntary contributions ― specified, yet are still earmarked rather than highly flexible so are categorized as vol untary contributions ― core. Note 2. Voluntary contributions ― specified include Base programmes, Special programmes and collaborative arrangements and Outbreak and crisis response.
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Note 3. As of 1 January 2014, the Stop TB Partnership moved from the General Fund to the Fiduciary Fund. Effective 1 January 2015, the administration of the Stop TB Partnership and the Stop TB Partnership Global Drug Facility Fund has moved to the United Nations Office for Project Services (UNOPS). Negative revenue represents the cancellation of remaining amounts due under agreements and the transfer of funds to UNOPS under novated agreements. Note 4. Activities under the Health Metrics Network ceased in May 2013. Negative revenue represents refunds of unspent amounts. Note 5. Effective 1 January 2014, the European Observatory on Health Systems and Policy was moved from the General Fund to the Fiduciary Fund. It was previously reported under Special Programmes and Collaborative Arrangements. Note 6. Activity in this fund was very limited and the small amounts remaining were transferred to the Reimbursable Procurement Fund effective 31 December 2013. Any new requests for teaching and laboratory equipment will be accounted for under the latter Fund. Note 7. As reported in the Statement of Financial Performance for the year ended 31 December 2014 (see document A68/38), all activities implemented by WHO have been consolidated in the financial report. This includes voluntary contributions received under the General Fund, the Fiduciary Fund and the Special Purpose Fund. Voluntary contributions reported in Schedules 1 and 2 of the Annex include in-cash contributions only. In-kind and in-service contributions are reported separately in the Statement of Financial Performance and detailed in Schedule 5 of the Annex.
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World Health Organization Schedule 2 – Voluntary contributions, by fund and by contributor For the year ended 31 December 2014 (in US dollars) A. GENERAL FUND
Contributor Member States AFGHANISTAN ANDORRA ARMENIA AUSTRALIA AUSTRIA BANGLADESH BELARUS BELGIUM BENIN BOLIVIA (PLURINATIONAL STATE OF) BOSNIA AND HERZEGOVINA BRAZIL BRUNEI DARUSSALAM BULGARIA BURKINA FASO BURUNDI CAMBODIA CAMEROON CANADA
Core voluntary contributions account
Other voluntary contributions ― core
Voluntary contributions ― specified 1 044 115 20 053 50 000
Special Programme of Research, Development and Training in Human Reproduction
Special Programme for Research and Training in Tropical Diseases
Stop TB Partnership
Total revenue (Note 1) 1 044 115 20 053 50 000 49 795 934 52 701 1 146 351 50 000
18 552 876
31 243 059 52 701 1 146 351 50 000
9 918 478
61 141 1 695 786 25 000 25 000 5 415 057 100 000 87 253 25 000 25 000 515 876 352 744 79 796 770
2 038 044
12 017 663 1 695 786 25 000 25 000 5 415 057 100 000 87 253 25 000 25 000 515 876 352 744 79 796 770
Contributor CHAD CHILE CHINA CÔTE D’IVOIRE CROATIA CYPRUS DEMOCRATIC PEOPLE’S REPUBLIC OF KOREA DENMARK DJIBOUTI DOMINICAN REPUBLIC ECUADOR EGYPT EL SALVADOR EQUATORIAL GUINEA ERITREA ESTONIA ETHIOPIA FIJI FINLAND FRANCE GABON GAMBIA GEORGIA GERMANY GREECE GUINEA GUINEA-BISSAU
Core voluntary contributions account
Other voluntary contributions ― core
Voluntary contributions ― specified 219 657 30 000 6 820 000 25 000 48 000 534 759 25 000
Special Programme of Research, Development and Training in Human Reproduction
Special Programme for Research and Training in Tropical Diseases
Stop TB Partnership
Total revenue (Note 1) 219 657 30 000
110 000
110 000
7 040 000 25 000 48 000 534 759 25 000 9 534 514 25 000 25 000 325 000 25 000 25 000 3 003 510 25 000 215 501 50 000 12 990 14 886 077 12 419 217 382 577 35 172 50 000
5 301 290
4 233 224 25 000 25 000 325 000 25 000 25 000 3 003 510 25 000 215 501 50 000 12 990
7 523 940 2 338 377
7 362 137 10 080 840 382 577 35 172 50 000 46 703 498 7 535 081 2 344 110 1 617 902 814 111
47 517 610 7 535 081 2 344 110 1 617 902
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6 Contributor HAITI HONDURAS HUNGARY INDIA INDONESIA IRAQ IRELAND ISRAEL ITALY (Note2) JAPAN JORDAN KAZAKHSTAN KENYA KUWAIT KYRGYZSTAN LAO PEOPLE’S DEMOCRATIC REPUBLIC LEBANON LIBERIA LUXEMBOURG MALAYSIA MEXICO MONACO MONGOLIA MOROCCO MYANMAR NAMIBIA NEPAL NETHERLANDS 5 980 978 41 265 103 164 2 205 882 3 676 471 721 430 30 000 1 537 433 Core voluntary contributions account Other voluntary contributions ― core Voluntary contributions ― specified 25 000 25 000 86 878 2 583 804 943 896 25 000 1 261 034 79 803 4 580 219 30 444 627 25 000 2 337 114 25 000 17 250 000 50 000 638 800 662 662 18 743 195 2 821 791 10 000 1 000 000 1 112 774 50 000 25 000 50 000 50 000 217 816 13 005 376 5 650 000 1 336 898 25 000 10 000 (787 936) 270 000 35 000 55 000 Special Programme of Research, Development and Training in Human Reproduction Special Programme for Research and Training in Tropical Diseases Stop TB Partnership Total revenue (Note 1) 25 000 25 000 86 878 2 673 804 943 896 25 000 2 798 467 79 803 3 822 283 30 714 627 25 000 2 337 114 25 000 17 971 430 50 000 638 800 662 662 18 743 195 10 041 042 35 000 1 010 000 1 257 203 50 000 25 000 50 000 50 000 217 816 24 636 354
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Contributor NEW ZEALAND NICARAGUA NIGERIA NORWAY OMAN PAKISTAN PARAGUAY PHILIPPINES POLAND PORTUGAL QATAR REPUBLIC OF KOREA RUSSIAN FEDERATION RWANDA SAO TOME AND PRINCIPE SAUDI ARABIA SERBIA SIERRA LEONE SINGAPORE SLOVAKIA SLOVENIA SOMALIA SOUTH AFRICA SPAIN SRI LANKA SUDAN SWAZILAND SWEDEN
Core voluntary contributions account
Other voluntary contributions ― core
Voluntary contributions ― specified 3 574 506 25 000 390 500
Special Programme of Research, Development and Training in Human Reproduction
Special Programme for Research and Training in Tropical Diseases
Stop TB Partnership
Total revenue (Note 1) 3 574 506 25 000 390 500
9 168 256
35 683 695 3 091 107 17 275 278 50 000 50 000 146 317
2 756 637
2 200 381
49 808 970 3 091 107 17 275 278 50 000 50 000 146 317
63 532 1 049 923 3 589 496 16 843 428 8 378 255 25 000 75 000 5 254 250 25 000 2 850 000 250 000 18 950 38 119 25 000 418 317 805 452 2 992 437 919 739 25 000 50 000 25 000 24 422 735 749 353 13 565 944 4 588 514 5 180 580 199 889
63 532 1 049 923 20 432 924 8 378 255 25 000 75 000 5 254 250 25 000 2 850 000 250 000 18 950 38 119 25 000 418 317 4 917 518 25 000 50 000 25 000 48 507 127
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8 Contributor SWITZERLAND SYRIAN ARAB REPUBLIC TAJIKISTAN THAILAND THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA TIMOR-LESTE TUNISIA TURKEY TURKMENISTAN UGANDA UKRAINE UNITED ARAB EMIRATES UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND UNITED REPUBLIC OF TANZANIA UNITED STATES OF AMERICA (Note2) UZBEKISTAN VIET NAM YEMEN ZIMBABWE Total Member States 3M CORPORATION A TO Z TEXTILE MILLS LTD. ABT ASSOCIATES INC. ADIMMUNE CORPORATION AFRICAN DEVELOPMENT BANK GROUP 116 092 912 11 233 268 32 348 60 000 Core voluntary contributions account 3 325 942 Other voluntary contributions ― core Voluntary contributions ― specified 7 268 278 25 000 50 000 557 743 70 143 492 580 50 000 3 472 395 50 000 25 000 682 023 6 200 000 24 248 577 121 084 960 49 974 299 443 006 50 000 56 242 575 082 50 000 862 015 410 15 000 212 853 457 096 65 543 31 460 986 18 713 557 22 722 024 2 091 188 844 350 608 076 (223 627) 3 664 123 3 816 793 2 314 815 5 000 20 000 46 026 Special Programme of Research, Development and Training in Human Reproduction 1 832 869 Special Programme for Research and Training in Tropical Diseases 5 942 692 Stop TB Partnership Total revenue (Note 1) 18 369 782 25 000 50 000 623 770 70 143 492 580 82 348 3 537 395 50 000 25 000 682 023 6 200 000 155 129 268 49 974 300 671 805 50 000 56 242 575 082 50 000 1 032 868 359 15 000 212 853 457 096 65 543 31 460 986
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Contributor AFRICAN LEADERS MALARIA ALLIANCE (ALMA) AFRICAN PROGRAMME FOR ONCHOCERCIASIS CONTROL (APOC) AGE UK AGENCE DE MEDECINE PREVENTIVE (AMP) ALERE INC AMERICAN ACADEMY OF OTOLARYNGOLOGY – HEAD AN-D NECK SURGERY (AAO-HNS) AMERICAN LEPROSY MISSIONS (ALM) ARAB GULF PROGRAMME FOR UNITED NATIONS DEVELOPMENT ORGANIZATIONS (AGFUND) ASSOCIATION FOR REPRODUCTIVE AND FAMILY HEALTH (ARFH) ATHENA INSTITUTE AUTISM SPEAKS AZIENDA OSPEDALIERA DI PADOVA BAXTER INTERNATIONAL INC. BAYER AG BECTON, DICKINSON AND COMPANY (BD) BEIJING TIANTAN BIOLOGICAL PRODUCTS CO. LTD. BERNARD VAN LEER FOUNDATION (BVL) BHP BILLITON SUSTAINABLE COMMUNITIES BILL & MELINDA GATES FOUNDATION BODE CHEMIE GMBH BORROW FOUNDATION BRISTOL-MYERS SQUIBB CARITAS INDIA
Core voluntary contributions account
Other voluntary contributions ― core
Voluntary contributions ― specified 463 520 942 878 166 113 38 200 39 017
Special Programme of Research, Development and Training in Human Reproduction
Special Programme for Research and Training in Tropical Diseases
Stop TB Partnership
Total revenue (Note 1) 463 520 942 878 166 113 38 200 39 017
12 500 225 000
12 500 225 000
532 000 124 652 55 172 400 000 151 648 109 205 444 048 149 518 65 543 25 000 400 000 253 658 387 15 692 30 000 765 000 78 686 1 924 568 938 282
532 000 124 652 55 172 400 000 151 648 109 205 444 048 149 518 65 543 25 000 400 000 256 521 237 15 692 30 000 765 000 78 686
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10 Contributor CARTER CENTER CDC FOUNDATION CHIBA UNIVERSITY CHILD HEALTH RESEARCH FOUNDATION (CHRF) CHRISTOFFEL-BLINDENMISSION(CBM) CLINICAL AND LABORATORY STANDARDS INSTITUTE (CLSI) COMMUNITY DEVELOPMENT FUND CSL LIMITED DADCO ALUMINA AND CHEMICALS LTD. DAVID AND LUCILE PACKARD FOUNDATION DENKA SEIKEN CO. LTD. DÉPARTEMENT DU RHÔNE, FRANCE DIVERSEY,INC.,A WHOLLY OWNED SUBSIDIARY OF SEALED AIR CORPORATION DRUGS FOR NEGLECTED DISEASES INITIATIVE (DNDI) EAST LONDON NHS FOUNDATION TRUST ELI LILLY AND COMPANY FOUNDATION ESTATE OF THE LATE JOHN McINNES EUROPEAN COMMISSION FIA FOUNDATION FOR THE AUTOMOBILE AND SOCIETY FLEMISH GOVERNMENT, BELGIUM FONDATION RAOUL FOLLEREAU FOOD AND AGRICULTURE ORGANIZATION (FAO) FOUNDATION FOR INNOVATIVE NEW DIAGNOSTICS (FIND) 184 169 56 683 493 73 698 698 906 43 182 10 000 319 668 982 962 1 955 769 Core voluntary contributions account Other voluntary contributions ― core Voluntary contributions ― specified 6 700 000 1 532 991 420 000 35 245 604 584 956 000 25 000 764 644 25 000 125 000 475 857 421 456 250 000 Special Programme of Research, Development and Training in Human Reproduction Special Programme for Research and Training in Tropical Diseases Stop TB Partnership Total revenue (Note 1) 6 700 000 1 532 991 420 000 35 245 604 584 956 000 25 000 764 644 25 000 375 000 475 857 421 456 15 692 370 503 39 761 711 525 15 692 370 503 39 761 711 525 184 169 58 639 262 73 698 1 681 868 43 182 10 000 319 668
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Contributor FRIENDS OF UNFPA FUJIAN YAMEI INDUSTRY & TRADE CO., LTD. FUNDACAO CALOUSTE GULBENKIAN GAVI ALLIANCE GENERALITAT DE CATALUNYA, SPAIN GENEVA UNIVERSITY HOSPITALS (HUG) GHARDA CHEMICALS LIMITED GLAXOSMITHKLINE (GSK) GLOBAL ALLIANCE FOR TB DRUG DEVELOPMENT GLOBAL FUND TO FIGHT AIDS, TUBERCULOSIS AND MALARIA (GFATM) GORDON AND BETTY MOORE FOUNDATION GRAND CHALLENGES CANADA GREEN CROSS CORPORATION HARVARD SCHOOL OF PUBLIC HEALTH (HSPH) HARVESTPLUS HEALTH ACTION INTERNATIONAL (HAI) HEARING CONSERVATION COUNCIL (HCC) HELIOZ GMBH HILFSAKTION NOMA E.V. HOFFMANN-LA ROCHE AND CO LTD HONG KONG GOVERNMENT SECRETARIAT, SPECIAL ADMINISTRATIVE REGION OF CHINA HUMAN APPEAL INTERNATIONAL ICARE4AUTISM INNOVATION NORWAY
Core voluntary contributions account
Other voluntary contributions ― core
Voluntary contributions ― specified 730 659 107 640 294 578 127 754 707 3 872 351 67 416
Special Programme of Research, Development and Training in Human Reproduction
Special Programme for Research and Training in Tropical Diseases
Stop TB Partnership
Total revenue (Note 1) 730 659 107 640 294 578 127 754 707 3 872 351 67 416 36 160 6 158 153
36 160 6 158 153 80 000 25 055 335 150 000 660 165 707 270 130 000 250 000 17 594 167 600 23 500 276 000 6 158 153
80 000 25 055 335 150 000 660 165 707 270 130 000 250 000 17 594 167 600 23 500 276 000 6 158 153
13 988
100 000 127 000 50 000 406 306
113 988 127 000 50 000 406 306
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12 Contributor INSTITUT BOUISSON BERTRAND (IBB) INTELLIGENT INSECT CONTROL INTERNATIONAL AGENCY FOR THE PREVENTION OF BLINDNESS(IAPB) INTERNATIONAL ASSOCIATION FOR DENTAL RESEARCH (IADR) INTERNATIONAL DEVELOPMENT RESEARCH CENTRE (IDRC) INTERNATIONAL FEDERATION OF OTORHINO-LARYNGOLOGICAL SOCIETIES (IFOS) INTERNATIONAL FEDERATION OF RED CROSS AND RED CRESCENT SOCIETIES INTERNATIONAL LABOUR ORGANIZATION (ILO) INTERNATIONAL LIVESTOCK RESEARCH INSTITUTE (ILRI) INTERNATIONAL SOCIETY OF AUDIOLOGY (AUDI) INTERNATIONAL SURGICAL INFECTIONS STUDIES GROUP (ISIS) INTERNATIONAL TELECOMMUNICATION UNION (ITU) INTERNATIONAL VACCINE INSTITUTE (IVI) INTERNATIONAL WATER ASSOCIATION (IWA) ISTITUTO SUPERIORE DI SANITA JAPAN HOSPITAL ASSOCIATION (JHA) JAPAN PRIVATE KINDERGARTEN ASSOCIATION JAPANESE ASSOCIATION OF PSYCHIATRIC HOSPITALS JAPAN-TSUTOMU NAKAUCHI FOUNDATION JIANGSU YANGNONG CHEMICAL CO. LTD. Core voluntary contributions account Other voluntary contributions ― core Voluntary contributions ― specified 44 053 10 000 222 000 25 000 60 687 Special Programme of Research, Development and Training in Human Reproduction Special Programme for Research and Training in Tropical Diseases Stop TB Partnership Total revenue (Note 1) 44 053 10 000 222 000 25 000 60 687 45 000 500 000 205 632 50 000 35 000 67 800 277 000 507 124 69 350 12 996 300 000 300 653 70 000 19 472 36 100 45 000 500 000 205 632 50 000 35 000 67 800 277 000 507 124 69 350 12 996 300 000 300 653 70 000 19 472 36 100
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Contributor JOHN D. AND CATHERINE T. MACARTHUR FOUNDATION JOHN HOPKINS UNIVERSITY JOHNS HOPKINS BLOOMBERG SCHOOL OF PUBLIC HEALTH KAKETSUKEN KANAZAWA UNIVERSITY KING’S COLLEGE LONDON KITASATO DAIICHI SANKYO VACCINE CO. LTD. KNCV TUBERCULOSIS FOUNDATION KOBE GROUP (HYOGO PREFECTURE, KOBE CITY, KOBE CHAMBER OF COMMERCE AND INDUSTRY AND KOBE STEEL, LTD.) KOREA MEDICAL ASSISTANCE FOUNDATION (KoMAF) KOREAN FOUNDATION FOR INTERNATIONAL HEALTHCARE (KFIH) – DR LEE JONG-WOOK MEMORIAL FUND KUSE LACE CO., LTD. LES LABORATOIRES ANIOS LIFE IDEAS TEXTILES COMPANY LTD. LIONS CLUBS INTERNATIONAL FOUNDATION LONDON SCHOOL OF HYGIENE AND TROPICAL MEDICINE MACAO GOVERNMENT, SPECIAL ADMINISTRATIVE REGION OF CHINA MAINPOL GMBH MEDECINS SANS FRONTIERES (MSF) MEDENTECH LTD. MERCK
Core voluntary contributions account
Other voluntary contributions ― core
Voluntary contributions ― specified 350 000 550 000 192 100 699 790 323 313 190 110 335 899 4 841 816
Special Programme of Research, Development and Training in Human Reproduction
Special Programme for Research and Training in Tropical Diseases
Stop TB Partnership
Total revenue (Note 1) 350 000 550 000 192 100 699 790 323 313 190 110 335 899 4 841 816
3 000 000 185 555
3 000 000 185 555
2 223 161 49 867 15 692 103 483 624 890
2 223 161 49 867 15 692 103 483 624 890
782 431 108 641 231 656 13 250 464 703
782 431 108 641 231 656 13 250 464 703
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14 Contributor MERCK SHARP AND DOHME-CHIBRET MICRONUTRIENT INITIATIVE (MI) MMV MEDICINES FOR MALARIA VENTURE NATIONAL CENTER FOR HEALTHY HOUSING (NCHH) NATIONAL HOSPITAL ORGANIZATION KURIHAMA MEDICAL AND ADDICTION CENTER NATIONAL PHILANTHROPIC TRUST (NPT) NEWCASTLE UNIVERSITY NIIGATA UNIVERSITY NIPPON FOUNDATION NOVARTIS OAS AFRICAN INVESTMENTS LTD. OIL SEARCH HEALTH FOUNDATION OMNINVEST VACCINE MANUFACTURING, RESEARCHING AND TRADING LTD. OPEC FUND FOR INTERNATIONAL DEVELOPMENT (OFID) OPTIONS CONSULTANCY SERVICES LTD. ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT (OECD) PAN AMERICAN HEALTH ORGANIZATION (PAHO) PFIZER INC. PILIPINAS SHELL FOUNDATION, INC. POPULATION SERVICES INTERNATIONAL (PSI) POTSDAM INSTITUTE FOR CLIMATE IMPACT RESEARCH (PIK) PRINCIPALITY OF LIECHTENSTEIN 26 015 396 971 220 800 135 000 Core voluntary contributions account Other voluntary contributions ― core Voluntary contributions ― specified Special Programme of Research, Development and Training in Human Reproduction 7 611 575 Special Programme for Research and Training in Tropical Diseases Stop TB Partnership Total revenue (Note 1) 7 611 575 396 971 220 800 135 000 70 000 22 700 000 31 528 296 625 2 300 000 5 300 000 107 000 208 739 83 925 1 793 506 325 592 10 000 100 000 231 650 192 271 166 110 77 458 70 000 22 700 000 31 528 296 625 2 300 000 5 300 000 107 000 208 739 83 925 1 793 506 325 592 10 000 100 000 231 650 192 271 166 110 77 458 26 015
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Contributor PROGRAM FOR APPROPRIATE TECHNOLOGY IN HEALTH (PATH) QINGDAO WATERLOGIC MANUFACTURING CO., LTD. RECKITT BENCKISER GROUP PLC REGIONE LOMBARDIA, ITALY RELIEF INTERNATIONAL (RI) RICHTER GEDEON VEGYESZETI GYAR RIO TINTO – GUINEA ROCKEFELLER FOUNDATION ROMANIAN ANGEL APPEAL FOUNDATION ROTARY INTERNATIONAL ROYAL TROPICAL INSTITUTE (KIT) SABIN VACCINE INSTITUTE SAFETYNET (SOUTHEAST ASIA FIELD EPIDEMIOLOGY TRAINING AND TECHNOLOGY NETWORK) SANOFI ESPOIR FOUNDATION SANOFI PASTEUR SARAYA CO., LTD. SAVE THE CHILDREN UK SC JOHNSON AND SON, INC. SCHULKE & MAYR GMBH SCLAVO VACCINES ASSOCIATION SCOTTISH GOVERNMENT (UNITED KINGDOM) SECRETARIAT OF THE PACIFIC COMMUNITY (SPC) SERVICIO MADRILENO DE SALUD (SERMAS)
Core voluntary contributions account
Other voluntary contributions ― core
Voluntary contributions ― specified 1 606 840 34 875 10 000 110 000 103 376
Special Programme of Research, Development and Training in Human Reproduction
Special Programme for Research and Training in Tropical Diseases
Stop TB Partnership
Total revenue (Note 1) 1 606 840 34 875 10 000 110 000 103 376
739 829 100 000 883 933 117 938 66 516 459 125 025 415 287
739 829 100 000 883 933 117 938 66 516 459 125 025 415 287
236 600 4 435 078 5 898 877 23 414 274 074 10 000 15 000 865 601 844 595 1 392 870 187 246
236 600 4 435 078 5 898 877 23 414 274 074 10 000 15 000 865 601 844 595 1 392 870 187 246
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16 Contributor SHANGHAI INSTITUTE OF BIOLOGICAL PRODUCTS CO., LTD. SIGHTSAVERS SINOVAC BIOTECH LTD. SOCIETE ANGLOGOLD ASHANTI DE GUINEE (SAG) SOCIETE DES MINES DE FER DE GUINEE (SMFG) SOMMET INTERNATIONAL DU COOPERATISME STICHTING KATHOLIEKE UNIVERSITEIT SUMITOMO CHEMICAL CO., LTD. SWISS PHILANTHROPY FOUNDATION SYNGENTA CROP PROTECTION AG THE FRED HOLLOWS FOUNDATION (FHF) THE JAMES TUDOR FOUNDATION THE JOINT UNITED NATIONS PROGRAMME ON HIV/AIDS (UNAIDS) THE NORTHERN TERRITORY GOVERNMENT OF AUSTRALIA THE NORWEGIAN INSTITUTE OF PUBLIC HEALTH (NIPH) THE PROCTER & GAMBLE COMPANY THE QUEEN ELIZABETH DIAMOND JUBILEE TRUST THE RESEARCH FOUNDATION FOR MICROBIAL DISEASES OF OSAKA UNIVERSITY THE TASK FORCE FOR GLOBAL HEALTH (TFGH) THE TRANSPLANTATION SOCIETY THE UNITED STATES FUND FOR UNICEF THE UNIVERSITY OF EXETER 50 000 165 289 Core voluntary contributions account Other voluntary contributions ― core Voluntary contributions ― specified 109 238 511 339 109 238 25 000 25 000 89 226 18 838 36 100 2 725 000 150 000 62 153 41 667 18 275 155 365 530 199 581 Special Programme of Research, Development and Training in Human Reproduction Special Programme for Research and Training in Tropical Diseases Stop TB Partnership Total revenue (Note 1) 109 238 511 339 109 238 25 000 25 000 89 226 18 838 36 100 2 725 000 150 000 62 153 41 667 18 275 155 365 530 199 581 50 000 165 289 699 790 8 000 000 30 000 126 554 119 612 699 790 8 000 000 30 000 126 554 119 612
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Contributor THE WALLACE GLOBAL FUND TUSCANY REGION, ITALY UBS OPTIMUS FOUNDATION UCB SA UNITAID – INTERNATIONAL DRUG PURCHASE FACILITY UNITED NATIONS CENTRAL EMERGENCY RESPONSE FUND (CERF) UNITED NATIONS CHILDREN’S FUND (UNICEF) UNITED NATIONS DEVELOPMENT PROGRAMME (UNDP) UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE (UNECE) UNITED NATIONS ENVIRONMENT PROGRAMME (UNEP) UNITED NATIONS FUND FOR INTERNATIONAL PARTNERSHIPS (UNFIP) UNITED NATIONS HIGH COMMISSIONER FOR REFUGEES (UNHCR) UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS) UNITED NATIONS OFFICE FOR THE COORDINATION OF HUMANITARIAN AFFAIRS (UNOCHA) UNITED NATIONS OFFICE ON DRUGS AND CRIME (UNODC) UNITED NATIONS POPULATION FUND (UNFPA) UNITED NATIONS TRUST FUND FOR HUMAN SECURITY (UNTFHS) UNIVERSIDAD POLITECNICA DE MADRID UNIVERSITAETS KLINIKUM HEIDELBERG
Core voluntary contributions account
Other voluntary contributions ― core 6 150
Voluntary contributions ― specified 60 000 287 968 232 630 1 042 735 11 549 069 43 130 386
Special Programme of Research, Development and Training in Human Reproduction
Special Programme for Research and Training in Tropical Diseases
Stop TB Partnership
Total revenue (Note 1) 60 000 294 118 232 630 1 042 735 11 549 069 43 130 386 17 564 965
250 000
17 314 965 55 893 741 47 600 84 323 26 403 792 11 429 874 2 557 966 705 472 564 902
56 458 643 47 600 84 323 27 109 264 11 429 874 2 557 966
53 307 400 872 288 10 716 347 888 015 34 154 520 821
53 307 400 872 288 10 716 347 888 015
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34 154 520 821
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18 Contributor UNIVERSITAETSKLINIKUM AACHEN GERMANYRSITAETSKLINIKUM AACHEN UNIVERSITY OF ANTWERP UNIVERSITY OF BERGEN UNIVERSITY OF CAPE TOWN UNIVERSITY OF DUNDEE UNIVERSITY OF HOHENHEIM UNIVERSITY OF WASHINGTON UNIVERSITY RESEARCH CO., LLC VALE INTERNATIONAL HOLDINGS GmbH VALENT BIOSCIENCES CORPORATION VECTOR CONTROL INNOVATIONS PRIVATE LIMITED VESTERGAARD FRANDSEN A/S WELLCOME TRUST WEST AFRICAN HEALTH ORGANISATION (WAHO) WORLD BANK WORLD FEDERATION OF NEUROLOGY WORLD FOOD PROGRAMME (WFP) WORLD HEALTH ALLIANCE INTERNATIONAL WORLD LUNG FOUNDATION WORLD METEOROLOGICAL ORGANIZATION (WMO) WORLD VISION AUSTRALIA (WVA) WORLD VISION CANADA WORLD VISION INTERNATIONAL ZESHAN FOUNDATION Core voluntary contributions account Other voluntary contributions ― core Voluntary contributions ― specified 55 249 150 000 221 254 183 452 154 806 13 369 216 670 208 320 100 000 160 000 83 437 300 000 5 093 419 505 759 1 335 000 50 500 455 723 26 520 5 450 151 1 537 392 50 000 70 300 825 090 90 200 1 200 000 Special Programme of Research, Development and Training in Human Reproduction Special Programme for Research and Training in Tropical Diseases Stop TB Partnership Total revenue (Note 1) 55 249 150 000 221 254 183 452 154 806 13 369 216 670 208 320 100 000 160 000 83 437 300 000 5 093 419 505 759 2 535 000 50 500 455 723 26 520 5 450 151 1 537 392 50 000 70 300 825 090 90 200
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Contributor INTERFUND REVENUE (Note 3): – EUROPEAN OBSERVATORY ON HEALTH SYSTEMS AND POLICIES (OBS) – HEALTH METRICS NETWORK (HMN) – ROLL BACK MALARIA PARTNERSHIP (RBM) – THE ALLIANCE FOR HEALTH POLICY AND SYSTEMS RESEARCH (HSR) OTHER, MISCELLANEOUS RECEIPTS AND INCREASES IN DEFERRED REVENUE REFUNDS TO DONORS (Note 4) PASS THROUGH FUNDING Total General Fund
Core voluntary contributions account
Other voluntary contributions ― core
Voluntary contributions ― specified
Special Programme of Research, Development and Training in Human Reproduction
Special Programme for Research and Training in Tropical Diseases
Stop TB Partnership
Total revenue (Note 1)
253 980 89 000 661 580 420 000 785 039 756 351
253 980 89 000 661 580 1 961 390
9 179
577 399
5 848 516 (5 341 279) (8 754 864)
1 047 893
13 750 (3 154 865)
7 496 738 (8 496 144) (8 754 864) 2 001 713 247
116 286 259
15 662 847
1 809 528 713
34 008 028
27 291 077
(1 063 677)
Note 1. Revenue from voluntary contributions is recognized in accordance with IPSAS 23 (Revenue from Non-Exchange Transactions). Revenue is recorded when a binding agreement is signed by WHO and the contributor. Where there are ‘subject to’ clauses in an agreemen t, WHO does not control the resource and does not record the revenue and amount receivable until the cash is received. Where there are no payment terms specified by the contributor or payment terms are in the current accounting year, revenue is recognized in the current period. Where payment terms specify payment after the year end, the amount is reported as deferred revenue. Revenue recognition will be revised based on changes to the payment terms listed in the signed agreement. Note 2. Negative amounts represent a decrease in the revenue recognized in a prior period. Note 3. Interfund revenue represents the transfer of funding internally between the General Fund and the Fiduciary Fund. These are recorded as an expense to the 'donor' fund and as revenue to the 'recipient' fund and are eliminated on consolidation. Note 4. Refunds to donors represent an outflow of resources based on a donor request following the submission of a final report showing a balance of unutilized funds. Refunds represent a decrease in the revenue recognized in the current or a previous year.
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20
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World Health Organization Schedule 2 – Voluntary contributions, by fund and by contributor For the year ended 31 December 2014 (in US dollars) B. FIDUCIARY FUNDS Secretariat of the WHO Framework Convention on Tobacco Control United Nations System Alliance for Standing Health Policy Committee on and Systems Nutrition Research European Observatory on Health Systems and Policy 339 213 183 978 633 259 1 149 824 200 000 135 870 594 877 691 563 820 000 350 000 230 124 800 000 293 384 793 270 220 000 468 574 25 314 4 973 936 4 983 442 (23 268 778) 350 259 9 100 000 10 186 655 (21 513 257) 16 401 253 9 164 932 594 877 9 284 790 2 391 715 1 523 299 2 208 306 6 093 875 3 154 574 847 175 3 125 000 1 342 304 330 602 3 108 348 235 000 43 757 1 026 845 3 051 441 880 153 154 895 225 000 275 862 180 995
Contributor AUSTRALIA AUSTRIA BELGIUM CANADA ETHIOPIA FINLAND GERMANY IRELAND JAPAN KUWAIT NEPAL NETHERLANDS NORWAY RUSSIAN FEDERATION SLOVENIA SWEDEN SWITZERLAND TIMOR-LESTE UNITED ARAB EMIRATES UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND UNITED STATES OF AMERICA (Note 2) UZBEKISTAN 2014–2015 VOLUNTARY ASSESSED CONTRIBUTIONS Total Member States
Stop TB Partnership Global Drug Facility
Roll Back Malaria Partnership
Partnership for Maternal, Newborn and Child Health 2 098 636
Global Health Workforce Health Metrics Alliance Network
Stop TB Partnership
Total revenue (Note 1) 2 098 636 339 213 183 978 814 255 1 149 824 200 000 730 747 967 425 820 000 350 000 230 124 954 895 5 476 823 793 270 220 000 3 811 922 43 757 25 314 4 973 936 11 593 618 (14 985 424) 350 259 9 100 000 30 242 571
Contributor AFRICAN LEADERS MALARIA ALLIANCE (ALMA) ARAGON HEALTH SCIENCES INSTITUTE (IACS) BILL & MELINDA GATES FOUNDATION BIOVERSITY INTERNATIONAL EUROPEAN COMMISSION FOOD AND AGRICULTURE ORGANIZATION (FAO) FRANCE – UNION NATIONALE DES CAISSES D'ASSURANCE MALADIE (UNCAM) GLOBAL FUND TO FIGHT AIDS, TUBERCULOSIS AND MALARIA (GFATM) INTERNATIONAL ATOMIC ENERGY AGENCY (IAEA) INTERNATIONAL DEVELOPMENT RESEARCH CENTRE (IDRC) JOHN D. AND CATHERINE T. MACARTHUR FOUNDATION JOHNSON & JOHNSON CORPORATE CITIZENSHIP TRUST KOCHON FOUNDATION LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE (LSE) LONDON SCHOOL OF HYGIENE AND TROPICAL MEDICINE MANAGEMENT SCIENCES FOR HEALTH REGION OF VENETO, ITALY THE UNITED STATES FUND FOR UNICEF UNITAID – INTERNATIONAL DRUG PURCHASE FACILITY UNITED NATIONS CHILDREN'S FUND (UNICEF) UNITED NATIONS DEPARTMENT OF ECONOMIC AND SOCIAL AFFAIRS (UNDESA)
Secretariat of the WHO Framework Convention on Tobacco Control
Stop TB Partnership Global Drug Facility
Roll Back Malaria Partnership 20 000
Partnership for Maternal, Newborn and Child Health
United Nations System Alliance for Standing Health Policy Committee on and Systems Nutrition Research
Global Health Workforce Health Metrics Alliance Network
Stop TB Partnership
European Observatory on Health Systems and Policy
Total revenue (Note 1) 20 000
12 037 2 573 649 2 062 167 130 000 2 954 327 10 000 743 916 622 665
12 037 5 527 976 10 000 3 428 747 130 000
381 194
381 194
2 308 850 33 124 1 213 122 175 000 100 000
1 717 000
4 025 850 33 124 1 213 121 175 000 100 000
100 000 52 161 79 549 404 540 313 137 305 633 22 441 776 300 000 130 000 920 000 245 178
100 000 52 161 79 549 404 540 313 137 305 633 22 686 954 1 350 000
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48 100
48 100
21
22 Contributor UNITED NATIONS FUND FOR INTERNATIONAL PARTNERSHIPS (UNFIP) UNITED NATIONS POPULATION FUND (UNFPA) WORLD BANK WORLD FOOD PROGRAMME (WFP) INTERFUND REVENUE (Note 3): – DIVISION OF HEALTH SYSTEMS AND PUBLIC HEALTH (DSP) – FWA FWC ADGO OFFICE OF THE ASSISTANT DG – HEALTH SYSTEMS GOVERNANCE AND FINANCING (HGF) – NUTRITION FOR HEALTH AND DEVELOPMENT CLUSTER OTHER, MISCELLANEOUS RECEIPTS AND INCREASES IN DEFERRED REVENUE REFUNDS TO DONORS (Note 4) Total Fiduciary Fund 12 248 822 (6 632 344) (5 299 285) 21 853 752 (75 758) 13 059 127 1 226 101 11 417 912 3 243 131 (103 700) (103 700) (12 329 767) (8 350 662) 4 368 806 Secretariat of the WHO Framework Convention on Tobacco Control Stop TB Partnership Global Drug Facility Roll Back Malaria Partnership Partnership for Maternal, Newborn and Child Health United Nations System Alliance for Standing Health Policy Committee on and Systems Nutrition Research Global Health Workforce Health Metrics Alliance Network Stop TB Partnership European Observatory on Health Systems and Policy Total revenue (Note 1) 93 628 107 500 550 000 130 000 300 000 450 000 93 628 107 500 1 300 000 130 000 181 101 134 993 60 057 150 000 181 101 134 993 60 057 150 000 8 599 8 599 (19 141 569) 53 664 004
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Note 1. Revenue from voluntary contributions is recognized in accordance with IPSAS 23 (Revenue from Non-Exchange Transactions). Revenue is recorded when a binding agreement is signed by WHO and the contributor. Where there are “subject to” clauses in an agreement, WHO does not control the resource and does not record the revenue and amount receivable until the cash is received. Where there are no payment terms specified by the contributor or payment terms are in the current accounting year, revenue is recognized in the current period. Where payment terms specify payment after the year end, the amount is reported as deferred revenue. Revenue recognition will be revised based on changes to the payment terms listed in the signed agreement. Note 2. Negative amounts represent a decrease in the revenue recognized in a prior period. Note 3. Interfund revenue represents the transfer of funding internally between the General Fund and the Fiduciary Fund. These are recorded as an expense to the “donor” fund and as revenue to the “recipient” fund and are eliminated on consolidation. Note 4. Refunds to donors represent an outflow of resources based on a donor request following the submission of a final report showing a balance of unutilized funds. Refunds represent a decrease in the revenue recognized in the current or a previous year.
World Health Organization Schedule 3 – Deferred revenue, by fund and by contributor As at 31 December 2014 (in US dollars) GENERAL FUND Special Programme of Research, Development and Special Programme Research Training in for Research and Human Training in Tropical Reproduction Diseases
Contributor Member States AUSTRALIA BELGIUM CAMBODIA CANADA CHINA CYPRUS DENMARK EQUATORIAL GUINEA GERMANY GREECE GUINEA-BISSAU INDIA INDONESIA KAZAKHSTAN LUXEMBOURG NETHERLANDS NEW ZEALAND NORWAY PAKISTAN REPUBLIC OF KOREA RUSSIAN FEDERATION
Core voluntary contributions account
Other voluntary contributions ― core
Voluntary contributions ― specified 2 042 736
Total deferred revenue (Note 1) 2 042 736 11 956 522 89 186 46 483 665 6 000 000 133 690 5 120 328 450 556 3 555 504 3 828 477 126 207 15 000 365 776 18 291 373 2 078 999 52 685 033 3 816 794 4 248 434 20 665 876 3 352 725 19 007 207
9 918 478 89 186 46 483 665 6 000 000 133 690 5 120 328 450 556 3 555 504 3 828 477 126 207 15 000 365 776 18 291 373 2 078 999 29 092 098 3 816 794 4 248 434 20 665 876 3 352 725 19 007 207
2 038 043
17 942 935
5 650 000
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24 Contributor SAUDI ARABIA SWEDEN SWITZERLAND TIMOR-LESTE UKRAINE UNITED ARAB EMIRATES UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND UNITED STATES OF AMERICA YEMEN Total Member States ABT ASSOCIATES INC. AFRICAN DEVELOPMENT BANK GROUP ARAB GULF PROGRAMME FOR UNITED NATIONS DEVELOPMENT ORGANIZATIONS (AGFUND) ASSOCIATION FOR REPRODUCTIVE AND FAMILY HEALTH (ARFH) AUTISM SPEAKS BAYER AG BILL & MELINDA GATES FOUNDATION BORROW FOUNDATION CARTER CENTER CDC FOUNDATION CHILD HEALTH RESEARCH FOUNDATION (CHRF) DRUGS FOR NEGLECTED DISEASES INITIATIVE (DNDI) ELI LILLY AND COMPANY FOUNDATION EUROPEAN COMMISSION FLEMISH GOVERNMENT, BELGIUM FRIENDS OF UNFPA GAVI ALLIANCE Core voluntary contributions account 23 930 384 Other voluntary contributions ― core 716 332 Voluntary contributions ― specified 3 169 500 480 000 2 769 664 364 910 566 302 960 000 106 341 477 124 880 25 020 278 446 055 114 274 2 000 000 338 000 55 184 200 000 134 048 101 964 257 60 000 6 500 000 20 021 35 246 Special Programme of Research, Development and Special Programme Research Training in for Research and Human Training in Tropical Reproduction Diseases 4 786 077 405 268 5 221 175 2 026 342 Total deferred revenue (Note 1) 3 169 500 35 133 968 5 201 274 364 910 566 302 960 000 127 257 507 124 880 25 020 377 117 449 114 274 2 000 000 338 000 55 184 200 000 134 048 109 508 518 60 000 6 500 000 20 021 35 246 474 176 1 576 950 30 590 958 982 962 767 690 11 817 550 10 992 366 9 923 664 56 912 125 716 332 21 833 712 19 209 225 1 812 240 5 732 021 474 176 1 576 950 30 477 434 982 962 767 690 11 817 550 113 524
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Contributor GLOBAL FUND TO FIGHT AIDS, TUBERCULOSIS AND MALARIA (GFATM) GRAND CHALLENGES CANADA INTERNATIONAL AGENCY FOR THE PREVENTION OF BLINDNESS(IAPB) INTERNATIONAL LABOUR ORGANIZATION (ILO) INTERNATIONAL VACCINE INSTITUTE (IVI) JOHN D. AND CATHERINE T. MACARTHUR FOUNDATION JOHN HOPKINS UNIVERSITY KING'S COLLEGE LONDON LIONS CLUBS INTERNATIONAL FOUNDATION LONDON SCHOOL OF HYGIENE AND TROPICAL MEDICINE MERCK MERCK SHARP AND DOHME-CHIBRET NIIGATA UNIVERSITY OPEC FUND FOR INTERNATIONAL DEVELOPMENT (OFID) OPTIONS CONSULTANCY SERVICES LTD POTSDAM INSTITUTE FOR CLIMATE IMPACT RESEARCH (PIK) PROGRAM FOR APPROPRIATE TECHNOLOGY IN HEALTH (PATH) RELIEF INTERNATIONAL (RI) ROCKEFELLER FOUNDATION ROYAL TROPICAL INSTITUTE (KIT) SABIN VACCINE INSTITUTE SERVICIO MADRILENO DE SALUD (SERMAS) STICHTING KATHOLIEKE UNIVERSITEIT SYNGENTA CROP PROTECTION AG THE NORTHERN TERRITORY GOVERNMENT OF AUSTRALIA
Core voluntary contributions account
Other voluntary contributions ― core
Voluntary contributions ― specified 226 000 263 373 30 000 182 613 153 005 150 000 500 000 407 184 1 249 780 53 675 264 702
Special Programme of Research, Development and Special Programme Research Training in for Research and Human Training in Tropical Reproduction Diseases
Total deferred revenue (Note 1) 226 000 263 373 30 000 182 613 153 005 150 000 500 000 407 184 1 249 780 53 675 264 702 1 300 000 593 250 2 356 494 325 769 134 870 718 327 206 752 300 000 24 194 495 927 561 740 42 715 150 000 365 580
1 300 000 593 250 2 356 494 325 769 134 870 718 327 206 752 300 000 24 194 495 927 561 740 42 715 150 000 365 580
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26 Contributor THE NORWEGIAN INSTITUTE OF PUBLIC HEALTH (NIPH) THE TASK FORCE FOR GLOBAL HEALTH (TFGH) UCB SA UNITED NATIONS CHILDREN'S FUND (UNICEF) UNITED NATIONS DEVELOPMENT PROGRAMME (UNDP) UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE (UNECE) UNITED NATIONS ENVIRONMENT PROGRAMME (UNEP) UNITED NATIONS FUND FOR INTERNATIONAL PARTNERSHIPS (UNFIP) UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS) UNITED NATIONS POPULATION FUND (UNFPA) UNITED NATIONS TRUST FUND FOR HUMAN SECURITY (UNTFHS) UNIVERSITY OF BERGEN UNIVERSITY OF DUNDEE UNIVERSITY OF NATURAL RESOURCES AND LIFE SCIENCES, VIENNA WELLCOME TRUST WORLD METEOROLOGICAL ORGANIZATION (WMO) ZESHAN FOUNDATION OTHER Total General Fund Core voluntary contributions account Other voluntary contributions ― core Voluntary contributions ― specified 305 248 3 624 239 2 004 123 2 665 568 629 219 226 500 514 842 705 687 462 190 331 883 336 357 919 551 91 397 492 458 94 496 886 484 192 478 912 156 458 833 159 Special Programme of Research, Development and Special Programme Research Training in for Research and Human Training in Tropical Reproduction Diseases Total deferred revenue (Note 1) 305 248 3 624 239 2 004 123 2 665 568 629 219 226 500 514 842 705 687 462 190 331 883 336 357 919 551 91 397 492 458 94 496 886 484 192 478 912 156 568 743 853 56 912 125 716 332 26 729 097 25 553 139
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FIDUCIARY FUND Secretariat of the Alliance for Health WHO Framework Policy and Convention on Systems Tobacco Control Research Global Health Workforce Alliance Partnership for Maternal, Newborn and Child Health 497 512 671 835 19 522 125 000 800 000 963 391 2 755 620 3 750 000 671 835 6 525 142 1 808 662 2 768 518 382 614 105 519 3 685 5 180 527 1 808 662 European Observatory on Health Systems and Policy
Contributor BILL & MELINDA GATES FOUNDATION CANADA EUROPEAN COMMISSION INTERNATIONAL DEVELOPMENT RESEARCH CENTRE (IDRC) JOHN D. AND CATHERINE T. MACARTHUR FOUNDATION NETHERLANDS NORWAY SWEDEN UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND OTHER Total Fiduciary Fund
Roll Back Malaria Partnership 5 075 008
Total deferred revenue (Note 1) 5 075 008 497 512 2 480 496 19 522 125 000 800 000 963 391 3 138 234 3 855 519 3 685 16 958 368 63 429 320 649 131 541
REIMBURSABLE PROCUREMENT – funds received in advance of delivery of goods or services (Note 2) GRAND TOTAL
Note 1. Deferred revenue is recognized based on legally binding agreements between WHO and its contributors where funds are earmarked and due in a future period. Deferred revenue – current (US $367m) and non-current (US $282m) are reported separately in the Statement of Financial Position in the financial report for the year ended 31 December 2014 (see document A68/38) and detailed as part of Note 4.13. Note 2. As reimbursable procurement is an exchange transaction, any funds received in advance of delivery and serives are reported as deferred revenue.
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World Health Organization Schedule 4 – Summary of voluntary contributions receivable – non-current and current (by age and by contributor) As at 31 December 2014 (in US dollars) Contributor Member States AFGHANISTAN AUSTRALIA BELGIUM BULGARIA CAMBODIA CANADA CHINA CYPRUS DENMARK ECUADOR EQUATORIAL GUINEA GERMANY GUINEA-BISSAU HUNGARY INDIA INDONESIA ITALY KAZAKHSTAN LAO PEOPLE’S DEMOCRATIC REPUBLIC LUXEMBOURG MONACO NETHERLANDS NEW ZEALAND NIGERIA NORWAY PAKISTAN REPUBLIC OF KOREA RUSSIAN FEDERATION SAUDI ARABIA SIERRA LEONE SOUTH AFRICA SPAIN SWEDEN SWITZERLAND TIMOR-LESTE TURKEY UKRAINE UNITED ARAB EMIRATES UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND UNITED STATES OF AMERICA YEMEN Total Member States Amounts Receivable – noncurrent (Note 1) Current receivables – ageing from 0 to 360 days 333 360 2 042 736 12 140 499 42 214 27 210 181 6 000 000 185 186 22 911 674 2 000 000 133 690 5 120 328 300 000 1 802 225 4 215 827 500 000 40 000 65 000 365 776 108 548 4 291 373 263 800 4 095 107 339 213 19 139 924 1 712 076 340 500 4 936 571 20 665 876 3 892 142 5 872 442 4 923 750 414 465 91 058 498 132 38 272 202 5 744 559 295 724 999 639 315 266 1 059 975 32 447 641 218 111 426 25 020 421 012 730 Current receivables – Current ageing more than receivables – total 360 days (Note 1) 333 360 2 042 736 12 140 499 42 214 185 186 22 911 674 2 000 000 133 690 5 120 328 300 000 1 802 225 5 265 564 500 000 40 000 65 000 365 776 9 253 582 4 291 373 263 800 4 095 107 339 213 19 139 924 1 712 076 340 500 4 936 571 20 665 876 3 892 142 5 872 442 4 923 750 414 465 91 058 498 132 38 272 202 5 744 559 295 724 999 639 315 266 1 059 975 32 447 641 322 247 475 25 020 535 385 764
450 556 247 831 126 207
1 049 737
9 145 034
16 000 000
35 145 108 2 120 441 275 255 2 035 603 13 134 765
820 428 94 500 251 036
102 811 087 27 265 206 750 264
104 136 049 114 373 034
28
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Contributor ABT ASSOCIATES INC. AFRICAN DEVELOPMENT BANK GROUP AMERICAN ACADEMY OF OTOLARYNGOLOGY – HEAD AND NECK SURGERY (AAO-HNS) ARAB GULF PROGRAMME FOR UNITED NATIONS DEVELOPMENT ORGANIZATIONS (AGFUND) ASSOCIATION FOR REPRODUCTIVE AND FAMILY HEALTH (ARFH) AUTISM SPEAKS AZIENDA OSPEDALIERA DI PADOVA BAYER AG BILL & MELINDA GATES FOUNDATION BIODIEM LTD. BORROW FOUNDATION CARTER CENTER CDC FOUNDATION CHILD HEALTH RESEARCH FOUNDATION (CHRF) CHRISTOFFEL-BLINDENMISSION(CBM) DIVERSEY, INC., A WHOLLY OWNED SUBSIDIARY OF SEALED AIR CORPORATION DRUGS FOR NEGLECTED DISEASES INITIATIVE (DNDI) ELI LILLY AND COMPANY FOUNDATION EUROPEAN COMMISSION FLEMISH GOVERNMENT FOOD AND AGRICULTURE ORGANIZATION (FAO) FRIENDS OF UNFPA GAVI ALLIANCE GENERALITAT DE CATALUNYA, SPAIN GLOBAL ALLIANCE FOR TB DRUG DEVELOPMENT GLOBAL FUND TO FIGHT AIDS, TUBERCULOSIS AND MALARIA (GFATM) GRAND CHALLENGES CANADA GREECE-THE HELLENIC CENTRE FOR DISEASES CONTROL AND PREVENTION HELMHOLTZ-ZENTRUM GEESTHACHT ZENTRUM FUR MATERIAL-UND KUSTENFORSCHUNG GMBH (HZG) INTERNATIONAL AGENCY FOR THE PREVENTION OF BLINDNESS(IAPB) INTERNATIONAL DEVELOPMENT RESEARCH CENTRE (IDRC) INTERNATIONAL LABOUR ORGANIZATION (ILO) INTERNATIONAL SURGICAL INFECTIONS STUDIES GROUP (ISIS) INTERNATIONAL VACCINE INSTITUTE (IVI) ISTITUTO SUPERIORE DI SANITA JAPANESE ASSOCIATION OF PSYCHIATRIC HOSPITALS JOHN D. AND CATHERINE T. MACARTHUR FOUNDATION
Amounts Receivable – noncurrent (Note 1)
Current receivables – ageing from 0 to 360 days 342 862 2 000 000
Current receivables – Current ageing more than receivables – total 360 days (Note 1) 342 862 2 000 000
12 500
12 500
155 000
337 000 55 184 400 000 75 824 134 048 71 232 647 30 000 6 500 000 20 021 35 246 25 000
337 000 55 184 400 000 184 831 134 048 72 229 259 20 000 30 000 6 500 000 159 859 35 246 25 000
109 007 996 613 20 000
56 796 528 30 000
139 838
15 692 844 679 1 423 050 56 553 814 982 962 10 000 767 690 25 988 050 1 825 073 80 000 14 878 505 162 268 10 985 160
15 692 844 679 1 423 050 73 298 322 982 962 10 000 767 690 25 988 050 1 825 073 80 000 14 878 505 162 268 10 985 160
865 425 10 083 773
16 744 508
102 016
31 346 30 000 19 522 182 613 33 925 153 005 56 577 20 000 275 000 30 000 19 522 182 613 33 925 153 005 56 577 20 000 275 000
29
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Contributor JOHN HOPKINS UNIVERSITY JOHNS HOPKINS BLOOMBERG SCHOOL OF PUBLIC HEALTH KING’S COLLEGE LONDON KNCV TUBERCULOSIS FOUNDATION KOREA SUICIDE PREVENTION CENTER LIONS CLUBS INTERNATIONAL FOUNDATION LIVERPOOL SCHOOL OF TROPICAL MEDICINE LONDON SCHOOL OF HYGIENE AND TROPICAL MEDICINE MACAO SPECIAL ADMINISTRATIVE REGION (MSAR) MDTF MULTI DONOR TRUST FUND MERCK MERCK SHARP AND DOHME-CHIBRET MMV MEDICINES FOR MALARIA VENTURE NIIGATA UNIVERSITY OBAFEMI AWOLOWO UNIVERSITY – TEACHING HOSPITAL COMPLEX OPEC FUND FOR INTERNATIONAL DEVELOPMENT (OFID) OPTIONS CONSULTANCY SERVICES LTD POTSDAM INSTITUTE FOR CLIMATE IMPACT RESEARCH (PIK) PROGRAM FOR APPROPRIATE TECHNOLOGY IN HEALTH (PATH) REGION OF EMILIA ROMAGNA, ITALY REGION OF VENETO, ITALY RESEARCH IN ADVANCED MEDICAL INFORMATION AND TELEMATICS VZW (RAMIT) RIO TINTO – GUINEA ROCKEFELLER FOUNDATION ROYAL TROPICAL INSTITUTE (KIT) SABIN VACCINE INSTITUTE SANOFI ESPOIR FOUNDATION SARAYA CO., LTD. SAUDI NATIONAL CAMPAIGN TO SUPPORT PEOPLE IN SYRIA SCLAVO VACCINES ASSOCIATION SECRETARIAT OF THE PACIFIC COMMUNITY (SPC) SERVICIO MADRILENO DE SALUD (SERMAS) SIGHTSAVERS SOCIETE ANGLOGOLD ASHANTI DE GUINEE (SAG) SOMMET INTERNATIONAL DU COOPERATISME STICHTING KATHOLIEKE UNIVERSITEIT SUSAN G. KOMEN BREAST CANCER FOUNDATION, INC. SYNGENTA CROP PROTECTION AG THE CHILDREN’S INVESTMENT FUND FOUNDATION (UK)
Amounts Receivable – noncurrent (Note 1)
Current receivables – ageing from 0 to 360 days 566 262 192 100 108 537 1 933 789 100 000 624 890
Current receivables – Current ageing more than receivables – total 360 days (Note 1) 566 262 192 100 108 537 1 933 789 100 000 153 299 74 627 778 189 74 627 53 675 500 000 96 229 264 702 5 524 732 79 100 296 625 90 897 90 897 1 256 494 325 769
298 647
624 890
53 675 500 000 96 229 264 702 5 524 732 79 100 296 625
1 300 000 296 625
1 100 000
1 256 494 325 769
134 870 227 800 640 859 6 477 280 199 42 746 16 839 683 605 23 316 280 199
18 001 70 000 382 500 149 218 495 927 635 078 23 414 526 750 648 719 254 731 374 494 335 909 299 625 25 000 89 226 12 770 45 426 150 000 296 000
18 001 70 000 382 500 149 218 495 927 635 078 23 414 526 750 648 719 254 731 335 909 299 625 25 000 89 226 12 770 45 426 150 000 296 000
29 944
30
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Contributor THE NORTHERN TERRITORY GOVERNMENT OF AUSTRALIA THE NORWEGIAN INSTITUTE OF PUBLIC HEALTH (NIPH) THE PRESIDENT & FELLOWS OF HARVARD COLLEGE THE QUEEN ELIZABETH DIAMOND JUBILEE TRUST THE TASK FORCE FOR GLOBAL HEALTH (TFGH) UCB SA UNITED NATIONS CENTRAL EMERGENCY RESPONSE FUND (CERF) UNITED NATIONS CHILDREN’S FUND (UNICEF) UNITED NATIONS DEVELOPMENT PROGRAMME (UNDP) UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE (UNECE) UNITED NATIONS ENTITY FOR GENDER EQUALITY AND THE EMPOWERMENT OF WOMEN (UN WOMEN) UNITED NATIONS ENVIRONMENT PROGRAMME (UNEP) UNITED NATIONS FUND FOR INTERNATIONAL PARTNERSHIPS (UNFIP) UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS) UNITED NATIONS OFFICE FOR THE COORDINATION OF HUMANITARIAN AFFAIRS (UNOCHA) UNITED NATIONS POPULATION FUND (UNFPA) UNITED NATIONS TRUST FUND FOR HUMAN SECURITY (UNTFHS) UNITED STATES OF AMERICA – NATIONAL INSTITUTES OF HEALTH (NIH) UNIVERSIDAD POLITECNICA DE MADRID UNIVERSITAETS KLINIKUM HEIDELBERG UNIVERSITAETSKLINIKUM AACHEN GERMANYRSITAETSKLINIKUM AACHEN UNIVERSITY COLLEGE LONDON (UCL) UNIVERSITY OF BERGEN UNIVERSITY OF CAPE TOWN UNIVERSITY OF DUNDEE UNIVERSITY OF HOHENHEIM UNIVERSITY OF NATURAL RESOURCES AND LIFE SCIENCES, VIENNA UNIVERSITY OF WASHINGTON UNIVERSITY RESEARCH CO., LLC WELLCOME TRUST WHO – RELIEF INTERNATIONAL (RI) WORLD FOOD PROGRAMME (WFP) WORLD LUNG FOUNDATION WORLD METEOROLOGICAL ORGANIZATION (WMO) WORLD VISION AUSTRALIA (WVA)
Amounts Receivable – noncurrent (Note 1)
Current receivables – ageing from 0 to 360 days 365 580
Current receivables – Current ageing more than receivables – total 360 days (Note 1) 365 580 199 581 219 557 82 645 7 624 239 1 042 736 1 019 000 154 160 2 760 570 6 387 589 5 064 084 96 500
305 248
199 581 219 557 82 645 7 624 239 1 042 736 1 019 000
961 387
42 062
6 233 429 2 303 514
130 000
96 500
323 140 514 842 324 112
323 140 838 954
705 687 96 102 508 491
705 687 508 491
399 996 537 012 336 357 358 524 100 781 34 154 520 821 55 249 699 171 91 397 220 380 183 452 91 397 104 051 15 986 63 958 63 409 58 800 70 226 462 399
399 996 607 238 820 923 100 781 34 154 520 821 159 300 15 986 220 380 247 410 154 806 58 800 164 153 126 946 65 220 3 667 159 206 752 121 577 986 151 1 063 312 50 000
328 305
164 153 126 946 65 220 3 667 159 206 752 121 577 986 151 1 063 312 50 000
31
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Contributor WORLD VISION CANADA WORLD VISION INTERNATIONAL ZESHAN FOUNDATION OTHER REVALUATION OF AMOUNTS DUE IN FOREIGN CURRENCIES FCTC VOLUNTARY ASSESSED CONTRIBUTIONS Total amounts receivable
Amounts Receivable – noncurrent (Note 1)
Current receivables – ageing from 0 to 360 days 35 150 94 160 1 458 406
98 318
Current receivables – Current ageing more than receivables – total 360 days (Note 1) 35 150 95 783 95 783 94 160 11 987 1 470 393 (30 035 179)
282 289 969
1 856 663 530 995
5 826 799 138 534 533
5 828 655 779 329 397
Note 1. Voluntary contributions receivable – current and non-current are reported in the Statement of Financial Position in the financial report for the year ended 31 December 2014 (see document A68/38) and detailed as part of Note 4.3. Voluntary contributions receivable - non-current are amounts that according to the donor agreement are due to be received more than one year after the balance sheet date being reported. Voluntary contributions receivable - current are amounts that according to the payment terms given in the agreement with the contributor are due as at or within one year of the balance sheet date, or where no payment terms are specified in the agreement. Amounts are aged from the due date of the invoice to the balance sheet date and hence amounts showing with ageing more than 360 days are overdue.
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World Health Organization Schedule 5 – In-kind and in-service voluntary contributions For the year ended 31 December 2014 (in US dollars) Contributor AMERICAN LEPROSY MISSIONS (ALM) AZERBAIJAN BAYER AG BELGIUM CANADA CDC FOUNDATION COMMUNAUTE URBAINE DE LYON DENMARK EISAI CO., LTD FONDATION DES IMMEUBLES POUR LES ORGANISATIONS INTERNATIONALES (FIPOI) FRANCE GERMANY GILEAD SCIENCES INC GLAXOSMITHKLINE (GSK) GREECE INTERNATIONAL COORDINATING GROUP ON VACCINE PROVISION FOR EPIDEMIC MENINGITIS CONTROL (ICG) INTERNATIONAL HEALTH PARTNERS (IHP) ITALY JAPAN JOHNSON AND JOHNSON FAMILY OF COMPANIES CONTRIBUTION FUND, INC. KOBE GROUP (HYOGO PREFECTURE, KOBE CITY, KOBE CHAMBER OF COMMERCE AND INDUSTRY AND KOBE STEEL, LTD.) KOREAN FOUNDATION FOR INTERNATIONAL HEALTHCARE (KFIH) – DR LEE JONG-WOOK MEMORIAL FUND LITHUANIA MALAYSIA MERCK NETHERLANDS NOVARTIS PAPUA NEW GUINEA PORTUGAL SANOFI ESPOIR FOUNDATION SANOFI WINTHROP INDUSTRIE SAVE THE CHILDREN FEDERATION, INC. SPAIN THAILAND – THAI HEALTH PROMOTION FOUNDATION THE SCIENTIFIC INSTITUTE OF PUBLIC HEALTH UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND UNITED NATIONS DEVELOPMENT PROGRAMME (UNDP) UNITED STATES OF AMERICA UNIVERSITY OF WARWICK UZBEKISTAN WELLCOME TRUST WORLD ORGANIZATION FOR ANIMAL HEALTH (OIE) YONSEI UNIVERSITY (KOREA) Total in-kind and in-service contributions (Note) In-kind 120 000 3 387 192 000 527 638 106 185 502 035 8 683 155 21 680 170 629 296 502 480 984 12 631 052 226 875 1 057 390 In-service 58 404 Total 58 404 120 000 3 387 192 000 527 638 106 185 502 035 8 683 155 21 680 170 629 226 875 1 353 892 480 984 12 631 052 178 959 1 079 509 20 079 74 720 53 000 3 095 929
178 959 1 079 509 20 079 74 720 53 000 3 095 929
1 284 624 102 000 56 400 1 154 576 1 873 135 73 458 1 283 615 447 026 234 500 2 704 491 000 162 663 106 000 65 625 391 292 501 921 1 015 163 10 473 896 198 167 247 500 323 500 7 167 34 738 470 15 530 665
1 284 624 102 000 56 400 1 154 576 1 873 135 73 458 1 283 615 447 026 234 500 2 704 491 000 162 663 106 000 65 625 391 292 563 012 1 015 163 10 473 896 198 167 132 000 247 500 323 500 7 167 50 269 135
61 091
132 000
Note: Contributions in-kind and in-service are recorded by WHO at an amount equal to their fair market value as determined at the time of acquisition, based on an agreement between WHO and the contributor and upon confirmation from the receiving budget centre of the receipt of the goods or services. An entry corresponding to the expense is recorded in the same period that the contributions in-kind and in-service are recorded as revenue. The total in-kind and in-service voluntary contributions are separately reported in the Statement of Financial Performance in the Financial Report for the year ended 31 December 2014 (see document A68/38) and summarized in Note 5.1.
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World Health Organization Schedule 6 – Voluntary contributions received in advance for 2015 As at 31 December 2014 (in US dollars) Contributor BANGLADESH CDC FOUNDATION ESTONIA ITALY SWAZILAND TURKEY BASF CORPORATION BLOOMBERG FAMILY FOUNDATION EUROPEAN HEALTH MANAGEMENT ASSOCIATION (EHMA) H.D HUDSON MANUFACTURING COMPANY NIPPON FOUNDATION REPUBLIC OF KOREA UNITED NATIONS WORLD BANK Total voluntary contributions received in advance (Note) Total 50 000 110 197 171 398 1 232 780 46 079 60 000 10 000 3 327 000 31 570 10 000 2 300 000 400 000 166 344 550 000 8 465 368
Note: Voluntary contributions received in advance are reported in the Statement of Financial Position in the financial rpeort for the year ended 31 December 2014 (see document A68/38) under Contributions received in advance and detailed as part of Note 4.9. Advances are recorded when contributions are received in advance of the amounts falling due to the Organization as indicated in the agreements with its contributors.
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