Accounts. International Democrat Union

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Marta Larsen
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1 Accounts International Democrat Union 2011

2 Income statement NOTE OPERATING INCOME AND OPERATING EXPENSES Membership subscriptions Total operating income Salaries and employee expenses Depreciation of fixed assets Other operating expenses Total operating expenses Operating profit / (loss) FINANCIAL INCOME AND FINANCIAL EXPENSES Financial income Financial expenses Financial items, net Net income PROFIT FOR THE FINANCIAL YEAR ALLOCATION OF NET PROFIT AND EQUITY TRANSFERS 4 Transferred to other equity Total allocations and equity transfers

3 Balance sheet as at 31. December NOTE ASSETS Fixed assets Tangible non-current assets 3 Fixtures and furniture, tools, office machines, etc Total tangible fixed assets Total fixed assets Current assets Debtors Accounts receivable Prepayments Total debtors Bank deposits, cash in hand, etc Total current assets TOTAL ASSETS EQUITY AND LIABILITIES Equity Retained earnings 4 Reserve Other equity Total retained earnings Total equity Liabilities Current liabilities Payables Other short-term liabilities Total current liabilities Total liabilities TOTAL EQUITY AND LIABILITIES

4 Notes to the financial statements, year ended 2011 Note 1 Accounting policies The financial statements are prepared in accordance with The Norwegian Accounting Act of 1998 and generally accepted accounting principles for small companies. Valuation and classification of assets and liabilities Assets meant for permanent ownership or use are classified as fixed assets. Other assets are classified as current assets. Debtors due within one year are classified as current assets. The classification of current and long term liabilities are based on the same criteria. Fixed assets are carried at historical cost, but are written down if a decline in fair value below the carrying amount is expected to be permanent. Fixed assets with a limited economic life are depreciated in accordance with a reasonable depreciation schedule. Current assets are valued at the lower of historical cost and fair value. Foreign currency All balance sheet items in foreign currencies are converted into NOK at fixed rate of 10,0. Debtors Accounts receivable and other debtors are carried at face value less provision for expected loss. Provision for bad debt are made after evaluation of the individual claim. Bank deposits, cash in hand, etc. Cash and cash equivalents include cash, bank deposits and other monetary instruments with a maturity of less than three months at the date of purchase. Income Membership subscriptions are accounted for on an accruals basis. Other income are accounted for at the date of earnings. The value at the date of transaction are used for the accounting.

5 Notes to the financial statements, year ended 2011 Note 2 Salaries and employee expenses, number of employees, benefits, loan to employees etc. International Democrat Union had no employees during the year. NOK are refunded to Høyres Hovedorganisasjon for IDU permanent staff. In addition, IDU had NOK in other salary costs. Auditors' remuneration It is charged NOK included VAT in expense related to auditing costs. Note 3 Property, plant and equipment Tools and fixtures Cost 1 January Additions, (purchased) Cost 31 December Accumulated depreciation as of 31 January Balance as of 31 December Current year depreciation Economic life Depreciation method 3-5 years Linear Noten Stocks Product Bank AS Other Investment Det Her Shares For Aksjer Dersom FKV skal spesifiseres 4deposits, fixed og in is enkeltstående opplyses kun datterselskap guarantees, andeler Equity subsidiaries accounted joint investments held nødvendig ventures cash og om i for selskaper enkelte current tilknyttet hvert for hvilke arten utgifter services lån/sikkerhetsstillelse hvis hand, by utelatt poster og using forutsetninger spesifikasjonen non-consolidated assets som hvor selskap daglig omfanget etc. and fra proportionate har som selskapets konsolideringen complaints leder gått som har av som med og ikke gitt forpliktelser bør utgjør eierandel styrets skatteeffekter til consolidation. investees gis forskning lagt konsolidert/regnskapsført mer etter ut leder til fra > enn til grunn RL 10% hovedregelen å har og gi 5% for The 3-8 daglig eller utvikling (ikke for av eksempel skal nedskrivning share EK innvesteringen samlet). leder etter dette i i regnskapsåret of prinsippendringer, eller net 7 balansen etter opplyses - 1 income og leder 2. egenkapitalmetoden reversering utgjør ledd. av skal og and og styret I begrunnes. > dette forventet 50% balance 7 - særskilt av 1 spesifiseres. av 2. nedskrivning. ledd selskapets sheet inntjening. skal vederlag fastsettes items det For EK gis Mulig Dersom ved included og det opphør ikke at "det on a Bare (Det skal krav minst om de opplyses 20 største om): aksjonærene så lenge eierandelen er > 1%. Other Reserve equity Total Equity as of 1 January Current year changes in equity: Net profit for the financial year Equity as of 31 December Note 5 Bank deposits, cash in hand, etc. Bank deposits in pound sterling are converted into NOK at the rate 10,0. Deferred Bank Selskap Denne Her Det Spesielle Transaksjoner må skal deposits spesifiseringen det som income opplyses avtaler sies har in som noe taxes USD med betydelig om ikke om forhold are leverandører have skal skattesats/skatteregime. er converted virksomhet ordinære bare not ved been benyttes regnskapsårets into og provided innen av NOK dersom betydelig utvinning at for the diverse slutt on størrelse rate undistributed med av 6,5. finanskostnader petroleum, betinget earnings utfall. kraftproduksjon er and sammenslått other eller temporary gruvedrift, i regnskapet differences of subsidiaries since

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