IPSAS执行情况—— 问题与影响 计划和预算委员会第十八届会议 2011年9月 日内瓦

内容提要 定义、概念和日期 UNSAS与IPSAS主要区别概述 综合评审UNSAS转为IPSAS：期初余额 综合评审UNSAS与IPSAS的比较：周转基金(RWCF) The purpose of the presentation is to Recall some basic definitions, principles and dates regarding IPSAS and its implementation by WIPO; To provide an overview of the key differences in treatment required by moving from UNSAS to IPSAS; To provide a walk-through of UNSAS to IPSAS changes in 2010 opening balances; and To provide a walk-through of UNSAS vs IPSAS results and RWCF for 2010 as reported in the financial statements

定义、概念、日期 (1) UNSAS与IPSAS的比较——内容是什么? IPSAS的重要概念： 会计权责发生制 持续经营 WIPO从2010年开始采用IPSAS UNITED NATIONS SYSTEM ACCOUNTING STANDARDS and INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS both are basically rules which define how organizations present their financial information to stakeholders. UNSAS was created for the UN system organizations back in 1993, following a study made by the Panel of External Auditors on the development of appropriate accounting principles and standards based on International Accounting Standards (now International Financial Reporting Standards (IFRS)) for consistent application in the United Nations system; over time, the UNSAS application has become less than consistent even across the UN system, provided no reliable comparability across organizations, was not administered by a neutral body (but by the UN itself), and no longer reflected the full financial need for the complexity of reporting required by stakeholders. IPSAS are issued by the International Public Sector Accounting Standards Board (IPSASB), which is itself a standing committee of the International Federation of Accountants (IFAC), representing over 160 member bodies in 120 countries. IPSAS represents best practice for governments and not-for-profit organizations, and is supported by governments, professional accounting bodies, and international development organizations such as the World Bank, the Asian Development Bank (ADB), the Organisation for Economic Co-operation and Development (OECD), the International Monetary Fund (IMF), the International Accounting Standards Board (IASB), and the International Organization of Supreme Audit Institutions (INTOSAI). IPSAS key concepts applied in order to provide a true and fair view of the financial position, performance and changes in the financial position of an entity: Accrual basis of accounting: the effects of transactions are recognized when they occur (not as cash is received or paid) and recorded in the FS of the periods to which they relate Going concern: the entity will continue in operation for the foreseeable future At the forty-third session of the Assemblies, from September 24 to October 3, 2007, Member States agreed to adopt IPSAS by 2010 (A/43/5).

定义、概念、日期 (2) 会计权责发生制––简化实例: 处理专利申请 报告期 WIPO服务 财务年度支出: 1月1日 12月31日 报告期 处理专利申请 WIPO服务 财务年度支出: 设备费用、用于提供服务的各种服务项目 12个月薪水 已采购但未使用的材料 应得而未使用的假期 转到下一年 在一年工作基础上所获得的离职后健康保险/离职福利 收入 与 年度支出比较 = IPSAS结果 Accrual basis of accounting: the effects of transactions are recognized when they occur (not as cash is received or paid) and recorded in the FS of the periods to which they relate. We first define our reporting period This defines the time period “slice” which we will use as the period to which we relate delivered goods/services and their related costs as well as income The example we will look at is the registration of patents as a service provided by the Organization. The service is considered to be delivered on the date of publication. EXPENDITURE for the reporting period is the cost of materials, services and personnel used to deliver the service. BUT, we need to carve out from operating expenditures the cost of goods purchased which we didn’t use (only charge depreciation for the year, the remainder is on balance sheet as asset); AND We need to add those expenditures which relate to this period’s service being provided, but are not due to be paid this year (future liability – discounted) TOGETHER these represent total expenditure for the reporting period INCOME for the period also has to be “sliced” to ensure that it relates only to the services we have provided. Revenue from fees received for applications not published at the reporting date is deferred to next year/future until publication is completed. Portion of the fee covering the cost of translation is also deferred until translation is complete. So we also have our income for the period. Income less expenditure for the period gives us the financial result on IPSAS basis. 财务年度收入: 本年度公布的专利申请规费 提前收取的现金

UNSAS与IPSAS的比较 主要区别 若干术语 收入––非“赚取”收入必须递延 支出––义务发生时而不是支付发生时即可记为费用已支出 财务状况表 综合收入表 净资产变化表 现金流动表 说明 收入––非“赚取”收入必须递延 支出––义务发生时而不是支付发生时即可记为费用已支出 资产负债表––评估和公开方法的各种区别 WIPO produced Financial Statements in the FMR as Income and Expenditure Balance Sheet Notes to the Financial Statements In addition, we provided the United Nations System Common Tables Statement of income and expenditure Statement of assets, liabilities, reserves and fund balances Statement of Changes in Net Assets/Equity Cash Flow Statement 1. INCOME – income not “earned” must be deferred >>> lowers income in current period; increases liability on balance sheet 2. EXPENDITURE – some expenditures adjusted upward to take into account cost of services provided (e.g. future liabilities for employee benefits), some adjusted downwards to pro-rate cost to useful life/contribution to delivering service (depreciation for assets) 3. Balance sheet – various differences in method of valuation and disclosure for balance sheet items (eg land and buildings etc.)

综合评审：2010年结算 2010年收入和支出调整， 概述如下: 收入减少570万瑞郎，反映已收未实现账款的收入递延 支出净增510万瑞郎： 2010年收入和支出的IPSAS调整 (单位：百万瑞郎) 2010年收入和支出调整， 概述如下: 预算结果 3.1 - 储备金支出较少 (5.8) 储备金支出后的预算结果 (2.7) - 收入的IPSAS调整较小 (5.7) - 因IPSAS调整支出增长较小 (5.1) IPSAS结果 (13.5) 收入减少570万瑞郎，反映已收未实现账款的收入递延 支出净增510万瑞郎： 折旧： +520万瑞朗 设备采购： -130万瑞朗 建筑支出计作资本： -110万瑞朗 建筑贷款利息计作资本： -190万瑞朗 偿还代款本金： -140万瑞朗 雇员福利准备金变动： +590万瑞朗 确认库存： -10万瑞朗

综合评审：2010年结算 最终产生的收入和支出状况: 按预算编制 调整 按IPSAS编制 信托基金除外 2010年收入和支出 IPSAS调整 2010年收入和支出 (单位：百万瑞郎)) (单位：百万瑞郎) (单位：百万瑞郎) 2010年收入 292.5 减少 (5.7) 2010年收入 286.8 2010年支出 (289.4) 总支出增加 (5.1) 2010年支出 (300.3) 2010年结果 3.1 2010年储备金特殊项目支出 (5.8) 预备金支出后的结果 收入和支出调整总计 (10.8) 剩余/赤字 (13.5) (2.7) We present the walk-through, to take us from the budgetary basis results for 2010, through the adjustments made as required by IPSAS, to show the final results as per the financial statements for 2010. On a budgetary basis, our income was 292.5 million Sfr, and our expenditure was 289.4 million Sfr (reminder – expenditure here means the cost of goods and services received; income is cash received for fees and other income and assessed contributions due), with a resulting surplus of 3.1 million Swiss francs. In addition, we have also spent 5.8 million Sfr directly against the appropriations approved by Member States from the Reserves. The result after Reserve expenditures is a reduction of 2.7 million Sfr in the Reserves IPSAS adjustments are made to (i) income – income deferral for the money received but not earned (as explained on previous slides); (ii) expenditure - an increase in expenditure of 5.1 million Sfr (as detailed on the previous slide). The resulting figures in the financial statements under IPSAS (and EXCLUDING the FITs, which are consolidated under IPSAS into WIPO’s financial statements) show income of 286.8 million Sfr (292.5 minus 5.7) and expenditure of 300.2 million Sfr ((289.4 plus 5.8 = 295.2) plus 5.1), resulting in a deficit of 13.5 million Sfr. 说明：“支出”项中包括所有支出，常规 预算与周转基金之间没有区别 说明: 差异可能是由于四舍五入

综合评审：期初余额 在资产负债表中对储备金和周转基金(RWCF)期初余额的调整，共计2000万瑞郎(减少)，概述如下: 周转基金期初余额的IPSAS调整 (单位：百万瑞郎) 按预算编制的周转基金期初余额 228.3 - 期初余额的IPSAS调整较小 (20.0) 按IPSAS编制的周转基金期初余额 208.3 土地和大楼总计180.6 确认土地及建筑物调整 +15150万瑞朗 投资财产重估值调整 + 90万瑞朗 确认PCT应收款调整 +1150万瑞朗 未实现收入递延调整 -13220万瑞朗 确认无形资产调整 +2820万瑞朗 确认库存调整 +240万瑞朗 确认呆账拨备调整 -730万瑞朗 确认离职后福利调整 -7880万瑞朗 确认设备调整 +380万瑞朗 流动负债 总计132.2 离职后福利 总计-78.8

综合评审：期初余额––土地和大楼 土地和大楼 2008/2009年 财务管理报表中 的UNSAS数值 IPSAS 2010年 期初余额 (单位：百万瑞郎) 期初调整 进展中工程 新建筑(说明1) 98.0 17.6 115.6 - 3.4 3.4 新会议大厅(说明2) 已占用的大楼 A.B大楼(说明3和4) 22.5 25.2 47.6 G.B大楼一(说明4) 5.2 5.1 10.4 G.B大楼二(说明3和4) - 4.3 4.3 PCT大楼(说明4） - 67.3 67.3 新建筑工地(说明5) - 28.6 28.6 土地和大楼共计 125.7 151.5 277.3 大楼——投资性房地产 马德里联盟大楼(说明5) 3.4 0.9 4.3 Note 1 - IPSAS adjustment capitalizes costs previously charged to Program and Budget and reverse UNSAS amortization recorded Note 2 - IPSAS adjustment reverses amortization previously recorded Note 3 - Under UNSAS building value = value of outstanding loan to FIPOI Note 4 - IPSAS adjustment is to recognize value at depreciated replacement costs per IPSAS-17 Note 5 - IPSAS adjustment is to recognize value of land & investment property at fair value per IPSAS 16 & 17 Note 6 - IPSAS adjustment is to recognize at cost less amortization based on remaining period of land rights 地面使用权(无形资产) 地面使用权(前WMO工地)(说明6) - 28.2 28.2 期初余额的IPSAS调整总计 129.1 180.6 309.8

期初余额––流动负债 2009年UNSAS 期末余额 IPSAS 期初调整 2010年 期初余额 流动负债- 预收款项 (单位：百万瑞郎) 说明 1 2 3 4 马德里联盟应付第三方存款 (21.2) - (21.2) 工业品外观设计存款 (0.1) - (0.1) PCT/IBRO存款 (0.7) - (0.7) 出版物应付帐款 (0.0) - (0.0) 会费预付款 (1.4) - (1.4) 延迟的PCT收入 - (128.2) (128.2) 延迟的商标收入 - (3.9) (3.9) 延迟的工业品外观设计收入 - (0.2) (0.2) 延迟的非外汇收入 (13.6) 0.1 (13.6) Note 1 - Advance receipts recognized on full accrual basis under UNSAS Note 2 - PCT revenue received but deferred pending final publication & translation of patentability report Note 3 - Madrid & Hague revenue deferred pending final publication Note 4 - Voluntary contributions held in funds in trust pending completion of project 其他延迟的收入 1 (0.3) (0.3) - 预收款共计 (37.4) (132.2) (169.6)

期初余额––离职后福利 初期余额的IPSAS调整 (单位：百万瑞郎) UNSAS 2009年 期末余额（预备金） IPSAS 2010年 期初余额 IPSAS调整 已终止的内部养恤基金 0.4 2.6 3.0 VSP - 16.1 16.1 离职 16.4 6.7 23.1 ASHI 29.1 53.5 82.6 共计 45.9 78.9 124.8 说明: 在报表中这些数额分解为现有数据和非现有数据 根据IPSAS编制的离职后福利 (单位：百万瑞郎) IPSAS 2010年 期初余额 IPSAS 2010年 期末余额 2010年账目 已终止的养恤基金 3.0 0.8 3.8 VSP 16.1 (14.9) 1.2 Adjustments to opening balances represent the difference between the actuarial liability and the provision on the balance sheet as at end 2009. VSP: in 2009, the Coordination Committee approved a voluntary separation program, the total cost of which was 22 million Sfr. 5.9 million was included in the 2008/09 expenses and a provision was established for the remaining 16.1 million Sfr as part of the restatement of the 2009 closing balances. 14.9 million of the provision was utilized in 2010, and the remaining balance of 1.1 million will be utilized to cover continuing costs of pension and ASHI for staff members covered by the program in 2012. 离职 23.1 (1.3) 21.8 ASHI 82.6 13.3 95.9 共计 124.8 (2.1) 122.7 说明: 在报表中这些数额分解为现有数据和非现有数据

综合评审：周转基金 最终产生的周转基金数额: 按预算编制 按IPSAS编制 调整 2010年底周转基金 IPSAS调整 2010年底周转基金 (单位：百万瑞郎) (单位：百万瑞郎) (单位：百万瑞郎) 2010年初期周转基金 228.2 期初余额调整: (20.0) 2010年初期周转基金 208.3 加: 2010年调整: 2010年剩余 3.1 收入减少 (5.7) 减: 支出增加 (5.1) 减: 2010年赤字 (13.5) 2010年储备金特殊项目 (5.8) 2010年期末周转基金 225.6 2010年期末周转基金 194.7 We present the walk-through, to take us from the budgetary basis RWCF, through the adjustments made as required by IPSAS, to show the final RWCF as per the financial statements for 2010. On a budgetary basis, our RWCF opening balance was 228.2 million Sfr. We add to this the budgetary surplus of 3.1 million Sfr and subtract the reserve expenditures of 5.8 million Sfr to arrive at the closing balance of 225.6 million Sfr. IPSAS adjustments are made to (i) opening balances (as explained on earlier slide) in the amount of 20 million Sfr (reduction); and to (ii) the 2010 results (as detailed on the previous slide) for a reduction in income of 5.7 million Sfr and increase in expenditure of 5.1 million Sfr. The resulting figures in the financial statements under IPSAS show adjusted opening balance of RWCF of 208.3 million Sfr (228.2 minus 20.0); deficit of 13.5 million Sfr and a final closing balance of 194.7 million Sfr (208.3 minus 13.5). 说明: 差异可能是由于四舍五入