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+{"metadata":{"id":"07e42c42e6f522ee56d5f37148b0e0b5","source":"gardian_index","url":"https://cgspace.cgiar.org/rest/bitstreams/1881cdff-5ec4-4f08-b467-c302d9cec2f0/retrieve"},"pageCount":82,"title":"Independent Auditors' Report","keywords":[],"chapters":[{"head":"Management Report","index":1,"paragraphs":[{"index":1,"size":5,"text":"To the Board of Trustees:"},{"index":2,"size":68,"text":"The 2017 Financial Statements expressed in US dollars have been prepared in accordance with the lnternational Financial Reporting Standards (IFRS) and Advisory Notes released by the CGIAR Consortium Office. CIP management is responsible for the reliability of the financial statements and is of the opinion that they give a true and fair view of the state of the financial affairs of the Center and of its operating results."},{"index":3,"size":48,"text":"The Center maintains an internal control system over its financial reporting, which is designed to provide reasonable assurance to management and the Board of Trustees that the financial statements provide reliable information. The systems of internal controls include established policies and procedures communicated and applied throughout the Center."},{"index":4,"size":121,"text":"The Board of Trustees, operating through its Audit and Risk Committee, provides oversight of the financial reporting process and of the safeguards in the system of internal control to avoid unauthorized acquisition, use or disposal of assets. The Audit and Risk Committee, meets privately with external auditors to discuss the results of their work, the adequacy of the internal control system and the quality of financial reporting. The Board of Trustees is responsible for ensuring that an appropriate risk management system is in place which enables management to identify, manage and take steps to mitigate significant risks to the achievement of the center's objectives. The Audit and Risk Committee (ARC) assists the Board of Trustees in fulfilling its risk management responsibilities."},{"index":5,"size":29,"text":"The ARC regularly receives an update on the effectiveness of CIP's risk management and progress against agreed targets as well as independent assurances from its internal and external auditors."},{"index":6,"size":35,"text":"With this information, the ARC satisfies itself that the attention paid by management to CIP's activities. Thus assured, the ARC communicates its views to the Board on the effectiveness and efficiency of CIP's risk management."},{"index":7,"size":87,"text":"Risk mitigation strategies have been ongoing at the Center and include the implementation of systems of internal control which, by their nature, are designed to manage rather than eliminate the risk. The Center also endeavors to manage risk by ensuring that the appropriate infrastructure, controls, systems and people are in place throughout the organization. The Center has implemented a bottom up approach to risk management beginning in 2011. Risks are identified at the department, regional and country level and are regularly evaluated by a Risk Management Team."},{"index":8,"size":68,"text":"Management has established detailed guidelines to ensure risk is assessed at all levels. The process includes a plan by which the Center's management identifies, evaluates and prioritizes risks and opportunities across the International Potato Center; develops risk mitigation strategies that balance benefits with costs; monitors the implementation of these strategies; and reports, in conjunction with the internal audit, semi-annually to the Audit and Risk Committee of the Board."},{"index":9,"size":16,"text":"The Board is satisfied with the comprehensive risk management system adopted by the International Potato Center. "}]},{"head":"Accounting principles and policies","index":2,"paragraphs":[{"index":1,"size":15,"text":"The main accounting policies applied in the preparation of the financial statements are detailed below."},{"index":2,"size":54,"text":"Management is responsible for preparing of the financial statements and it expressly states that the Center prepared them in accordance with the applicable standards and interpretations for the years ended December 31, 2017 and 2016. The accounting policies adopted in the preparation of the financial statements are consistent with those applied in previous years."},{"index":3,"size":34,"text":"(a) Basis for the preparation and presentation - The main differences between the former accounting criteria applied and the IFRS, including the reconciliations of net assets and comprehensive income, are described in note 27."},{"index":4,"size":12,"text":"The financial statements have been prepared based on the historical cost basis."},{"index":5,"size":84,"text":"The preparation of the financial statements in accordance with IFRS requires management to use of certain material accounting estimates, judgments and assumptions in the application of the accounting policies of the Center. Actual results may differ from these estimates; however, in Management's opinion, actual results will not vary significantly from estimates and assumptions applied by the Center. The areas involving a major degree of judgment or complexity or areas where assumptions and estimates are material for the financial statements are described in note 4."}]},{"head":"(b) Accrual basis","index":3,"paragraphs":[{"index":1,"size":12,"text":"CIP prepares its financial statements based on an accumulation or accrual basis."},{"index":2,"size":30,"text":"Based on an accrual basis, the expenses represent actual or estimated cash outflows incurred or will be possibly incurred as a result of CIP's operations in progress during the period."},{"index":3,"size":5,"text":"(c) Foreign currency translation -"}]},{"head":"Functional and presentation currency -","index":4,"paragraphs":[{"index":1,"size":41,"text":"The items included in the financial statements are measured in the currency of the primary economic environment where the Center operates in (its functional currency). The financial statements are presented in US dollars, which is the Center's functional and presentation currency."}]},{"head":"Transactions and balances -","index":5,"paragraphs":[{"index":1,"size":88,"text":"Foreign currency transactions are translated into functional currency at exchange rates ruling as of the dates of transactions or the date of valuation in case of revalued items. The income and expenses for exchange differences resulting from the payment of such transactions and the translation of monetary assets and liabilities stated in foreign currency at exchange rates at the closure are recorded in the Statement of Activities, except when they are deferred as other income and expenses in transactions qualifying as cash flow hedge and net investment hedge."},{"index":2,"size":34,"text":"The exchange gains and losses resulting from the translation of monetary assets and liabilities stated in foreign currency at exchange rates at the closure of the year are recorded in the Statement of Activities."},{"index":3,"size":14,"text":"(d) Classification of current and non-current items An asset is current when it is:"},{"index":4,"size":16,"text":"-Expected to be realized or intended to be sold or consumed under its normal operating cycle;"},{"index":5,"size":43,"text":"-Held primarily for the purpose of trading; -Expected to be realized within twelve months after the reporting period; or -Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period."},{"index":6,"size":7,"text":"All other assets are classified as non-current."},{"index":7,"size":7,"text":"A liability is current when it is:"},{"index":8,"size":9,"text":"-Expected to be settled under its normal operating cycle;"},{"index":9,"size":40,"text":"-Held primarily for the purpose of trading; -Expected to be settled within twelve months after the reporting period; or, -There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period."},{"index":10,"size":7,"text":"All other liabilities are classified as non-current."},{"index":11,"size":37,"text":"(e) Financial assets -According to IAS 39, CIP classifies its financial assets within the following categories: i) fair value through income and expenses, ii) loans and accounts receivable, iii) held-to-maturity financial assets, and iv) available-for-sale financial assets."},{"index":12,"size":33,"text":"The classification will depend on the purpose of the financial assets. Management determines the classification on the date of initial recognition and it is reassessed as of the date of the financial statements."}]},{"head":"Initial recognition -","index":6,"paragraphs":[{"index":1,"size":75,"text":"Financial assets are classified, at initial recognition, as financial assets at fair value through profit or loss, loans and receivables, held-to-maturity investments, available-for-sale financial assets, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. All financial assets are recognized initially at fair value plus, in the case of financial assets not recorded at fair value through profit or loss, transaction costs that are attributable to the acquisition of the financial asset."},{"index":2,"size":52,"text":"Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation or convention in the market place (regular way trades) are recognized on the trade date, i.e., the date that the Center and its Branches commit to purchase or sell the asset Subsequent measurement -"}]},{"head":"For the purposes","index":7,"paragraphs":[{"index":1,"size":27,"text":"As the Center does not have financial assets at fair value as of December 31, 2017 and 2016 and January 1, 2016, no subsequent measurement will apply."}]},{"head":"Loans and accounts receivable -","index":8,"paragraphs":[{"index":1,"size":55,"text":"Loans and accounts receivable are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are recorded as current assets, except for those with maturity over twelve (12) months from the date of the Statement of Financial Position. After this maturity period, they are classified as non-current assets."},{"index":2,"size":35,"text":"Financial assets, loans and accounts receivable are initially recorded at fair value. Subsequently, when the effect of the value-for-money over time is important, it is recorded at their amortized cost using the effective interest method."},{"index":3,"size":33,"text":"The financial assets are not recognized when the rights to receive cash flows from investments expire or are transferred and/or when all risks and benefits of ownership have been transferred by the Center."},{"index":4,"size":34,"text":"As of December 31, 2017 and 2016 and January 1, 2016, loans and accounts receivable include cash and cash equivalents, financial investments, accounts receivable, and other accounts receivable of the Statement of Financial Position."},{"index":5,"size":44,"text":"(f) Financial liabilities -According to IAS 39, the financial liabilities are classified as: i) financial liabilities at fair value through profits and losses and ii) financial liabilities at amortized cost. CIP determines the classification of its financial liabilities on the date of initial recognition."},{"index":6,"size":65,"text":"All financial assets are initially recorded at fair value. Subsequently, when the effect of value-formoney is material, they are valued at their amortized cost using the effective interest rate. The costs attributable to the transaction are deferred and recorded in profit or loss during the effective term of the loan as part of the performance of the financial instrument using the effective interest rate method."},{"index":7,"size":57,"text":"(g) Offsetting of financial instruments -Financial assets and liabilities are offset and the net amount is reported in the Statement of Financial Position if there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously."},{"index":8,"size":79,"text":"(h) Impairment of financial assets -As of the date of each Statement of Financial Position, the Center assesses if there is objective evidence of impairment of a financial asset or group of financial assets. The loss for impairment is recognized when there is objective evidence of impairment as a result of one or more events occurred after the initial recognition of the asset impacting on the estimated cash flows related to the financial assets that may be reliably estimated."},{"index":9,"size":115,"text":"For loans and accounts receivable that are recorded at amortized cost, the Center assesses separately if there is objective evidence of impairment of significant financial assets or jointly in case of financial assets are not significant on a separate basis. If there is objective evidence that there is a loss for impairment, the amount of the loss corresponds to the difference between the carrying amount of the asset and the current value of the estimated future cash flows discounted using the original effective interest rate corresponding to the financial asset, if applicable. The Center considers as impaired all due items subject to collection without positive results and have not been refinanced as of this date."},{"index":10,"size":117,"text":"The carrying amount of the accounts receivable is affected by means of an estimate account and the amount corresponding to the loss is recorded in the Statement of Activities. The accounts receivable, jointly to the related estimate, are written off when it is possible to recover them in the future. If within a term of one (1) year the estimated amount of the loss for impairment increases or decreases due to a subsequent event, the loss for impairment previously recognized is increased or decreased adjusting the estimate amount. If an asset that was written off is subsequently recovered, such a recovery is charged to \"other income\" (recovery of written off accounts receivable) in the Statement of Activities."},{"index":11,"size":41,"text":"(i) Cash and cash equivalents, note 6 -Cash and cash equivalents presented in the Statement of Financial Position comprise the cash balances held in cash, in bank checking accounts, and bank time deposits with a term of less than three months."},{"index":12,"size":35,"text":"(j) Investments, note 7 -Investments correspond to time deposits, commercial papers, bonds, opened and/or acquired with the funds from Donors to be used in the execution of projects. These investments bear interest at market rates."},{"index":13,"size":12,"text":"Investments with maturity over twelve (12) months are presented as non-current assets."},{"index":14,"size":6,"text":"(k) Accounts receivable, note 8 -"},{"index":15,"size":31,"text":"The accounts receivable correspond to the amounts the Center has right to demand from Donors, CGIAR Centers, and third parties for the activities inherent to the normal course of the business."},{"index":16,"size":39,"text":"The accounts whose maturity is within a twelve-month period or lower from the date of the Statement of Financial Position are classified as current assets. If their maturity is over a twelvemonth period, they are recorded as non-current assets."},{"index":17,"size":27,"text":"The accounts receivable are initially recognized at their fair value. Subsequently, they are measured at their amortized cost using the effective interest rate less estimate for impairment."},{"index":18,"size":42,"text":"The impairment of accounts receivable is estimated according to the policies established by the Management and they are recorded when there is objective evidence that the Center will not collect all due amounts according to the original terms of the accounts receivable."},{"index":19,"size":29,"text":"(l) Property, plant, and equipment, note 13 -Properties, plant, and equipment are valued at acquisition cost, net of the corresponding accumulated depreciation, and accumulated losses for impairment, if so."},{"index":20,"size":31,"text":"The initial cost of facilities and various equipment comprise their purchase price, including tariffs and non-reimbursable purchase taxes, as well as other costs directly attributable to the respective placement and start-up."},{"index":21,"size":80,"text":"Subsequent costs attributable to assets are capitalized only when they may be reliably measured and to the extent that is probable that future economic benefits over normal performance of such an asset will flow to the Center. The maintenance and repair expenses are charged to the Statement of Activities in the period they are incurred. The cost of interest (and exchange differences for this interest) based on loans granted to finance the construction of buildings, facilities, and equipment are capitalized."},{"index":22,"size":31,"text":"The carrying amount of these assets is revised on a regular basis to guarantee that it does not differ significantly from their fair value at the closure of each fiscal year."},{"index":23,"size":22,"text":"When the carrying amount of an asset is higher than its estimated recoverable value, it is immediately reduced to its recoverable amount."},{"index":24,"size":28,"text":"The cost and accumulated depreciation of the sold or disposed assets are eliminated from their respective accounts and the profit or loss impact the results for the period."},{"index":25,"size":23,"text":"The assets with separate purchase price of US$3,500 or higher, including taxes, freight, and installation costs, are classified as property, plant and equipment."},{"index":26,"size":25,"text":"The residual values and useful lives of the assets are revised and adjusted, if necessary, as of the date of each Statement of Financial Position."},{"index":27,"size":12,"text":"Estimate of useful life of property, plant and equipment is as follows:"}]},{"head":"Years","index":9,"paragraphs":[{"index":1,"size":2,"text":"Buildings 50"}]},{"head":"Agricultural machinery 15","index":10,"paragraphs":[{"index":1,"size":5,"text":"Laboratory and scientific equipment 10"},{"index":2,"size":6,"text":"Office equipment, furnishings, and accessories 10"},{"index":3,"size":7,"text":"Servers, network systems, and telecommunication equipment 10"},{"index":4,"size":2,"text":"Vehicles 5"},{"index":5,"size":33,"text":"Computers and peripheral devices 10 (m) Intangible assets, note 14 -Intangible assets are recorded when it is probable that future economic benefits will flow and the Center is responsible for asset management risks."},{"index":6,"size":55,"text":"Intangible assets are recorded at the initial cost less their accumulated amortization and mainly correspond to payments made for software acquisition and/or development. The amortization is calculated using the straight-line method over the estimated useful life. In the initial recognition, the Center assesses if the useful life of the intangible asset is defined or undefined."},{"index":7,"size":12,"text":"The estimate of useful life of intangible assets is ten (10) years."},{"index":8,"size":3,"text":"(n) Leases -"},{"index":9,"size":51,"text":"The leases, whose risks and benefits inherent to ownership -subject matter of lease -are not transferred by the Center, are classified as operating leases. The costs resulting from such operating leases are recorded as expenses on a linear basis during the effective term of the lease based on the respective income."},{"index":10,"size":72,"text":"(o) Impairment of non-financial assets -The Center's non-monetary assets are subject to impairment testing when there are events or circumstances indicating that their carrying amount may not be recoverable. The losses for impairment arise when the carrying amount of the asset is higher than its recoverable value. The recoverable value of an asset corresponds to the higher of its net amount after sale, less its cost of sales, or its use value."},{"index":11,"size":78,"text":"If the carrying amount of an asset exceeds its recoverable value, a loss for impairment is recognized in the profit or loss for the year. The losses for impairment will be returned if there is a change in the estimates used to determine the recoverable value of the assets. They will be returned until the carrying amount of the asset does not exceed the determined fair value, net of depreciation, if a loss for impairment is not recognized."},{"index":12,"size":4,"text":"(p) Employees' benefits -"},{"index":13,"size":30,"text":"The Center has short-term benefit obligations for employees' benefits, including salaries, payroll contributions, and legal bonuses. These obligations are monthly charged to the Statement of Activities on an accrual basis."}]},{"head":"Resignation benefits","index":11,"paragraphs":[{"index":1,"size":28,"text":"Resignation benefits are paid when the labor relationship is stopped before the normal date of retirement or when an employee voluntarily accepts to resign in exchange for benefits."},{"index":2,"size":62,"text":"The Center recognizes the resignation benefits when it is committed i) to stopping the labor relationship with employees according to a detailed formal plan with no possibility of resignation or ii) to offering resignation benefits to promote voluntary resignation. The benefits maturing in more than twelve (12) months from the date of the Statement of Financial Position are discounted at current value."}]},{"head":"Vacations","index":12,"paragraphs":[{"index":1,"size":41,"text":"The annual vacations of personnel are recognized on an accrual basis. The provision for the estimated obligation for annual vacations of personnel resulting from services provided by the employees are recognized as of the date of the Statement of Financial Position."}]},{"head":"Severance indemnities","index":13,"paragraphs":[{"index":1,"size":19,"text":"The severance indemnities corresponding to Center's employees are under applicable legal provisions in each country where CIP operates in."},{"index":2,"size":25,"text":"(q) Recognition of income and expense -Income from donations received in cash or in kind without any type of restriction are fully recognized when received."},{"index":3,"size":74,"text":"The grants received with the restriction of being destined to a specific purpose are recognized provided that such donations are used for such a specific purpose. The restricted donations are initially debited from \"Cash and cash equivalents\" and credited to \"Deferred Income from Donors\", respectively, in the Statement of Financial Position. Subsequently, while they are used, the funds granted are recorded in the Statement of financial Activities in the same amounts they were executed."},{"index":4,"size":45,"text":"The disbursements made by the Center that will be reimbursed by the Donors are recorded in \"Accounts receivable from Donors, net\" in the Statement of Financial Position. In case the Center has not used the total amount received, it will be transferred to the donors."},{"index":5,"size":36,"text":"Other income and expenses, including income from services provided by the Center, are recognized as they accrue, regardless of when the payment is made or received and are recorded in the periods to which they relate."},{"index":6,"size":26,"text":"Income comprises the fair value of the consideration received or receivable and represents the amounts receivable for service provision, net of returns, discounts, and sales tax."},{"index":7,"size":39,"text":"The Center recognizes its income when it may be reliably measured and when is probable that future economic benefits will flow to the Center, provided that the transaction complies with the specific criteria for each activity of the Center."},{"index":8,"size":114,"text":"The expenses are recognized as earned, regardless of when it is paid, and recorded in the periods to which they relate. (u) Provisions, note 19 -Provisions are registered when 1) the Center has an obligation (legal or constructive) as a result of a past event, 2) it is probable an outflow of resources embodying economic benefits to settle the obligation, and 3) when a reliable estimate of the obligation can be made. When the Center expects that one or all provisions are reimbursed, the reimbursement is recorded as a separate asset but only when reimbursement is certain. The expense related to a provision is recorded in the Statement of Activities, net of any reimbursement."},{"index":9,"size":51,"text":"The provision for the repatriation of GRS corresponding to the liability that will incur the benefits that the repatriation personnel have at the end of their contract periods. The Center expects loans for repatriation payable to all the world's personnel based on estimated flights, relocations and freight costs. See note 18."},{"index":10,"size":57,"text":"(v) Contingent -A contingent liability is a possible obligation arising from past events, whose existence will be confirmed only by the occurrence or not of one or more uncertain future events that go beyond the control of the Center or a current obligation arising from past events but it is not recognized due to the fact that:"},{"index":11,"size":19,"text":"-It is not probable that an outflow of resources embodying economic benefits to settle the obligation arises or -"},{"index":12,"size":10,"text":"The amount of the obligation may not be reliably measured."},{"index":13,"size":27,"text":"Contingent assets are not recognized in the separate financial statements; however, they are disclosed in notes if it is probable that such contingent assets will be realized."},{"index":14,"size":8,"text":"(w) New standards and amendments and interpretations -"},{"index":15,"size":32,"text":"The new standards and amendments and interpretations effective for the financial statements for annual periods beginning on or after January 1, 2018 that have not been adopted in advance are the following:"},{"index":16,"size":120,"text":"This standard, comprising the recognition, classification, and measurement of the financial assets and liabilities, was issued in July 2014 and will replace IAS 39 \"Financial Instruments: Recognition and Measurement\" and all previous versions of IFRS 9. The application of IFRS 9 will have an impact on the classification and measurement of the financial assets of the Center, but no impact on the classification and measurement of its financial liabilities. This standard establishes three categories to measure the financial assets: amortized cost, fair value through the Statement of Activity, and fair value through profits and losses. The classification basis will depend on the business model of the Center and the contractual characteristics of the cash flows corresponding to the financial assets."},{"index":17,"size":50,"text":"The standards requires an economic relation between the hedged item and the hedge instrument and the hedge ratio is the same to the one used by the Center for risk management. The IFRS 9 is applicable for annual periods beginning on or after January 1, 2018. Early adoption is allowed."},{"index":18,"size":40,"text":"The Management of the Center, based on the preliminary evaluation that it has carried out, estimates that the application of the IFRS 9 would not have a significant effect on the results or on the net assets of the Center."},{"index":19,"size":7,"text":"-IFRS 15 \"Revenue from Contracts with Customers\""},{"index":20,"size":108,"text":"It establishes a new five-step model that is applied for revenue recognition and useful information disclosure to the users of the financial statements in relation to the nature, amount, opportunity, and uncertainty related to revenues and cash flows arising from contracts with customers. Revenue is recognized when a customer obtains control of an asset or service, so that customer has the capacity to control the use and obtain benefits arising from such goods and services. This standard replaces IAS 18 \"Revenue\" and IAS 11 \"Construction Contracts\" and their respective interpretations. IFRS 15 is applicable for annual periods beginning on or after January 1, 2018. Early adoption is allowed."},{"index":21,"size":40,"text":"The Management of the Center, based on the preliminary evaluation that it has carried out, estimates that the application of the IFRS 15 would not have a significant effect on the results or on the net assets of the Center."}]},{"head":"Risk management policies","index":14,"paragraphs":[{"index":1,"size":66,"text":"CIP is committed to promoting a risk management culture and developing and maintaining a framework, procedures, and structures to identify, assess, and manage risk on a formal and systematic basis. In 2015, the Board of Trustees approved the Risk Management Operating Policy establishing CIP's risk management principles and practices, as well as the institutional assessment criteria and parameters to guide the Management to deal with risks."},{"index":2,"size":41,"text":"CIP has created a Permanent Risk Management Committee, which will monitor and assess periodically the implementation and efficacy of the risk management program resulting from the operations of the Center, as well as to create a risk assessment and mitigation culture."},{"index":3,"size":45,"text":"The activities carried out by the Center expose it to a variety of financial risks. The main risks that may adversely affect the financial assets and liabilities, as well as future cash flows are variations of exchange rate and a decrease in funding from Donors."},{"index":4,"size":22,"text":"The Management assesses and monitors these risks and tries to reduce potential adverse effects in the financial performance on a regular basis."}]},{"head":"Judgment assumption estimates","index":15,"paragraphs":[{"index":1,"size":37,"text":"The estimates and criteria used by the Center are permanently assessed and are based on its historical experience and other factors, including the expectation of occurrence of future events that are considered reasonable according to the circumstances."},{"index":2,"size":20,"text":"The Center makes future estimates and assumptions. The resulting accounting estimates by definition usually differ from the respective actual results."},{"index":3,"size":24,"text":"Estimates and assumptions with a significant risk to result in material adjustments to the balances of assets and liabilities next year are the following:"},{"index":4,"size":5,"text":"-Estimate for doubtful accounts -"},{"index":5,"size":67,"text":"The estimate for doubtful accounts is made when there is objective evidence that the Center will not be able to recover all due amounts, in accordance with the original terms of the accounts receivable. In this regard, the Center registers an estimate for doubtful accounts for those previously collected with no positive results because it is considered that such accounts will not result in future economic flows."},{"index":6,"size":18,"text":"-Provisions -By their nature, provisions are resolved when one or more future events occur or fail to occur."},{"index":7,"size":27,"text":"Assessing the existence and potential amount of the provisions inherently involves the exercise of significant judgment and the use of estimates about the outcome of future events."},{"index":8,"size":11,"text":"-Useful lives of property, plant and equipment and intangible assets -"},{"index":9,"size":28,"text":"The accounting treatment of property, plant and equipment and intangible assets requires the use of estimates to determine their useful lives for the purpose of depreciation and amortization."},{"index":10,"size":49,"text":"The determination of useful lives requires estimates regarding future technological developments and alternative uses of these assets. The assumptions regarding the technological framework and its future development involve a significant degree of judgment to the extent that the timing and nature of future technological advances are difficult to predict."},{"index":11,"size":31,"text":"Management considers that the estimates included in the financial statements were made on the basis of their better knowledge of the relevant events and circumstances at the date of preparation thereof;"},{"index":12,"size":14,"text":"however, the final results may differ from the estimates included in the financial statements."}]},{"head":"Financial instruments per category (a)","index":16,"paragraphs":[{"index":1,"size":24,"text":"As of December 31, the classification of financial instruments is as follows: to the improvement of dining and bedrooms room located in its headquarters."},{"index":2,"size":23,"text":"As of January 1, 2016, because of application of the IFRS, property, plant and equipment increase for US$2.9 million, mainly for less depreciation."},{"index":3,"size":24,"text":"As of December 31, 2017, and 2016, the Center does not have any property, plant and equipment granted as guarantee, mainly for less depreciation."}]},{"head":"Intangible assets (a)","index":17,"paragraphs":[{"index":1,"size":53,"text":"The balance corresponding to intangible assets is the following: The balance corresponds to software Unit4 Business World (OCS), that is the accounting and financial application to record and consolidate all operations carried out in the different countries where the Center operates in. The amortization period corresponding to this application is ten (10) years."}]},{"head":"Deferred income from donors (a)","index":18,"paragraphs":[{"index":1,"size":24,"text":"The balance is detailed below: The deferred income from Donors corresponds to the balance of donation received, whose application is pending in consecutive periods."},{"index":2,"size":45,"text":"The balances whose execution is pending will be used in project management within a one-year period as maximum. The project management contract signed with the Donors establishes that the balances of non-executed received subsidies will be kept in CIP's accounts up to the respective execution."}]},{"head":"(b)","index":19,"paragraphs":[{"index":1,"size":64,"text":"The deferred income results from a change in the policy to register and recover the depreciation of property, plant and equipment acquired for projects. Before depreciation was registered at 100% of the value of assets in the year they were acquired, requesting the Donor to assume all acquisition expenses. The current policy establishes to register depreciation based on the effective term of the project. "}]},{"head":"Net assets","index":20,"paragraphs":[{"index":1,"size":18,"text":"Unrestricted net assets are the amount set aside for the Center's use with no restrictions by the Donors."},{"index":2,"size":9,"text":"Unrestricted net assets are divided into designated and undesignated."},{"index":3,"size":29,"text":"Designated net assets include the acquisition cost, net of the depreciation charges related to those goods that are part of Property, Plant, and Equipment, as well as replacement costs."},{"index":4,"size":28,"text":"Undesignated net assets correspond to operating surplus to comply with the Center's on-going commitments and obligations when contributions are not made by the Donors on a timely basis."},{"index":5,"size":56,"text":"The net assets are the following: As a result of the conversion to IFRS, there is an effect in the reserve due to the change in the accounting policy for property, plant and equipment and in the accounting policy for accounts receivable and advances as of January 1, 2016 and December 31, 2016. See note 27"}]},{"head":"Tax matters","index":21,"paragraphs":[{"index":1,"size":136,"text":"As mentioned in note 1, CIP is a root and tuber research-for-development institution delivering sustainable solutions to the pressing world problems of hunger, poverty, and the degradation of natural resources. According to Article 19º (b) of the Consolidated Ordered Text (TUO for its Spanish acronym) of the Income Tax Law, approved by Executive Order Nº 179-2004-EF, the income -destined for the specific purposes through the country -of foundations subject to tax and non-profit organizations, whose articles of association exclusively comprise some or various of the following purposes: charity, social assistance, education, culture, science, arts, literature, sports, politics, unions, housing, provided that they are not distributed, directly or indirectly, among the partners, and their by-laws establish that, in case of dissolution, its net assets will be used for the mentioned purposes, shall be exempted from income tax."}]},{"head":"Other revenue and gains","index":22,"paragraphs":[{"index":1,"size":5,"text":"This caption comprises the following: "}]},{"head":"First-time adoption of IFRS","index":23,"paragraphs":[{"index":1,"size":69,"text":"In 2016, the CGIAR Centers, taking into consideration all benefits of the application of the new accounting policies for the preparation of financial statements established by the IFRS, decided to implement them from January 1, 2016. Under IFRS application, the financial information will be prepared according to these international standards, which are recognized by the lenders, community, banks, potential partners and collaborators, among others, and contrasted with other organizations."},{"index":2,"size":83,"text":"Therefore, these are the first financial statements prepared by CIP based on the IFRS. With the purpose of preparing the opening balance under these international standards, the Center has made adjustments to the balances of the former financial statements prepared under CGIAR Financial Guidelines No. 2 (FG2) previously reported. The following information provides an explanation of the impacts of the transition from the former accounting policies GAAP in Peru to IFRS related to the financial position, income, and cash flows of the Center."},{"index":3,"size":62,"text":"(a) Reconciliations between FG2 and IFRS IFRS 1 establishes that the Center reconciles the balances of its net assets, results of activities, and cash flows corresponding to previous periods. The adoption of IFRS by the Center for the first time had no impact on the total operating, investing and financing flows. The tables below show the following reconciliations between FG2 and IFRS:"},{"index":4,"size":13,"text":"-Net assets as of January 1, 2016 (including impact on assets and liabilities)."},{"index":5,"size":13,"text":"-Net assets as of January 31, 2016 (including impact on assets and liabilities)."},{"index":6,"size":10,"text":"-Statement of Activities for the year ended December 31, 2016."},{"index":7,"size":24,"text":"(b) Reconciliation of net assets as of January 1, 2016 Find below a description of the main impacts for changing from FG2 to IFRS:"},{"index":8,"size":5,"text":"Property, Plant, and Equipment -"},{"index":9,"size":74,"text":"The Center presented its property, plant, and equipment at their acquisition value less accumulated depreciation and accumulated losses for impairment of value. The depreciation was recalculated based on its estimated useful life, which resulted in a net increase in the value of assets as of January 1, 2016 amounting to approximately US$2.9 million, from which US$1.1 million correspond to the highest value allocated to the assets acquired for the projects maturing from 2017 onwards."},{"index":10,"size":43,"text":"Up to 2016, the accounting policy of the Center was fully depreciating the assets acquired for the projects in the year they were purchased, which resulted in the fact that an amount equivalent to the calculated depreciation was charged to profit or loss."},{"index":11,"size":78,"text":"The application of the IFRS generated a change in the accounting policy of the property, plant and equipment from projects, the change refers to register depreciation since the acquisition date to the project termination date. It changes resulted in a deferred income of US$2.8 million as of January 1, 2016, which is referred to the amount collected from Donors, which was calculated considering previous accounting policy that consisted in recording 100% of depreciation of property, plant and equipment."},{"index":12,"size":68,"text":"The effect in the reserve due to this change in the accounting policy for property, plant and equipment as of January 1, 2016, generated an increase in net assets for US$2.85 million. It is referred to the highest value of the assets for changes in the estimate of their useful life. The effect in the change of the accounting policy for accounts receivable and advances as of January"},{"index":13,"size":20,"text":"1, 2016 resulted in a decrease in reserves for US$0.5 million, which is referred to the impairment of such balances."},{"index":14,"size":69,"text":"Cash and cash equivalent -Center classified some deposits as short-term investments due to its high rate, and low mobility during periods. However, IAS 7 states that awaiting deposits in banks which can be added to or withdrawn without limitation and are immediately available for use should be classified as Cash and cash and equivalent. Given the above, Short-term investments of US$6.0 million were reclassified as Cash and cash equivalent."},{"index":15,"size":62,"text":"Advances and prepaid expenses -Due to the application of the Accounts Receivable Operational Policy in 2017, Center recognized the impairment of older than one-year accounts receivable to donors, advances to partners and prepayments that was not recognized in 2015. Therefore, this recognition had an impact in the Center net assets of US$0.44 million as of January 1, 2016 and December 31, 2016."},{"index":16,"size":39,"text":"Impact on 2016 profits and losses -In 2016, the restructured Statement of Activities resulted in net deficit of US$0.6 million, mainly due to the adjustment for depreciation for changes in the useful life of the property, plant, and equipment."}]},{"head":"Subsequent events","index":24,"paragraphs":[{"index":1,"size":35,"text":"Significant subsequent events of a financial nature which may affect the interpretation of these financial statements have not occurred between January 1, 2018, and the date of approval of these financial statements (April 12, 2018)."}]},{"head":"International Potato Center","index":25,"paragraphs":[{"index":1,"size":6,"text":"Schedule of Grants Revenue -Exhibit I "}]}],"figures":[{"text":" Every year, the Audit and Risk Committee recommends to the Board the appointment of an external audit firm, and the terms of reference for their work. The external audit for 2017 was performed by Ernst "},{"text":" and supplies are recorded at their acquisition cost. The acquisition cost includes the purchase price plus freight, insurance, and handling charges. Inventories are valued at average cost, which should not exceed the market value. Materials in transit are stated at cost. (s) Deferred income, note 15 -It includes all funds received in advance, according with Donors, whose activities have not finished yet. (t) Indirect cost recovery, note 26 -The cost structure adopted by CIP is based on CGIAR Financial Guidelines N° 5 (FG5) and Activity-Based Cost Methodology (ABC), which allows direct cost allocation to research according to the contribution of each cost unit for the project. CIP applies this methodology to all restricted projects funded by Windows 1 and 2, Window 3, and Bilateral consistently. The institutional costs (overhead expenses) are business support costs that cannot be directly related to research activities. These costs are gathered in a common group and are distributed to benefiting activities by a cost allocation process involving the application of a percentage rate (overhead expense rate). "},{"text":"  "},{"text":" The International Potato Center, known by its Spanish acronym CIP, was founded in 1971 as a root and tuber research-for-development institution delivering sustainable solutions to the pressing world problems of hunger, poverty, and the degradation of natural resources. CIP is truly a global center, with headquarters in Lima, Peru and offices in 20 developing countries across Asia, Africa, and Latin America. Working closely with our partners, CIP seeks to achieve food security, increased well-being, and gender equity for poor people in the developing world. International Potato Center International Potato Center             International Potato Center International Potato Center International Potato Center Statement of cash flows International Potato Center             International Potato Center Statement of cash flows International Potato Center Statement of financial position As of 31 December, 2017 and 2016, and January 1, 2016 Statement of activities and other comprehensive income Statement of changes in net assets For the years ended 31 December, 2017 and 2016 (c) Agreements and contracts -Notes to the financial statements CIP has signed agreements and contracts with the Peruvian government, CGIAR Centers, and         Statement of financial position As of 31 December, 2017 and 2016, and January 1, 2016 Statement of activities and other comprehensive income Statement of changes in net assets For the years ended 31 December, 2017 and 2016 (c) Agreements and contracts -Notes to the financial statements CIP has signed agreements and contracts with the Peruvian government, CGIAR Centers, and Notes For the years ended December 31, 2017 and 2016 For the years ended 31 December, 2017 and 2016, and January 1, 2016 2017 As of December 31, 2017 and 2016 and January 1, 2016 third parties to manage research projects aligned with its corporate main objectives as it is 2016 1.1.2016 2017 2016 US$(000) US$(000)         Notes For the years ended December 31, 2017 and 2016 For the years ended 31 December, 2017 and 2016, and January 1, 2016 2017 As of December 31, 2017 and 2016 and January 1, 2016 third parties to manage research projects aligned with its corporate main objectives as it is 2016 1.1.2016 2017 2016 US$(000) US$(000) detailed below:   US$(000) US$(000) US$(000)         detailed below:US$(000)US$(000)US$(000) Cash flows from operating activities             Cash flows from operating activities Assets Current assets Cash and cash equivalents Short term investments Accounts receivables: Donors Surplus (deficit) for the year 1. Identification, corporate purpose, financial statements, and agreements and contracts 6 22,847 24,299 7 3,252 7,012 8 7,798 8,566 2017 16,624 8,162 8,243 _________________________________________________________________________________________________ Unrestricted Restricted Total __________________________ __________________________ __________________________ Notes Portfolio Non -Portfolio Portfolio Non -Portfolio Portfolio Non -Portfolio Total US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) Unrestricted ____________________________________________________________________________ 18 (608) -Headquarters Agreement between the Peruvian Government and the International Potato Designated ___________________________________________________________ Property, Plant and Adjustment to reconcile changes in net assets to net cash (used in) (a) Identification and corporate purpose -Center -Reserve for provide by operating activities: Agreement signed on March 14, 2000, by means of which the Peruvian government, and Replacement Depreciation 1,245 1,065 CIP regulates CIP's immunities and privileges as an international center with legal of Property, Plant and Other Sub-total Amortization 99 99 personality. This agreement establishes the contribution of the government to reach CIP's 2016 _________________________________________________________________________________________________ Unrestricted Restricted Total __________________________ __________________________ __________________________ Portfolio Non -Portfolio Portfolio Non -Portfolio Portfolio Non -Portfolio Total US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) Assets Current assets Cash and cash equivalents Short term investments Accounts receivables: Donors Surplus (deficit) for the year 1. Identification, corporate purpose, financial statements, and agreements and contracts 6 22,847 24,299 7 3,252 7,012 8 7,798 8,566 2017 16,624 8,162 8,243 _________________________________________________________________________________________________ Unrestricted Restricted Total __________________________ __________________________ __________________________ Notes Portfolio Non -Portfolio Portfolio Non -Portfolio Portfolio Non -Portfolio Total US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) Unrestricted ____________________________________________________________________________ 18 (608) -Headquarters Agreement between the Peruvian Government and the International Potato Designated ___________________________________________________________ Property, Plant and Adjustment to reconcile changes in net assets to net cash (used in) (a) Identification and corporate purpose -Center -Reserve for provide by operating activities: Agreement signed on March 14, 2000, by means of which the Peruvian government, and Replacement Depreciation 1,245 1,065 CIP regulates CIP's immunities and privileges as an international center with legal of Property, Plant and Other Sub-total Amortization 99 99 personality. This agreement establishes the contribution of the government to reach CIP's2016 _________________________________________________________________________________________________ Unrestricted Restricted Total __________________________ __________________________ __________________________ Portfolio Non -Portfolio Portfolio Non -Portfolio Portfolio Non -Portfolio Total US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) CGIAR Centers Employees Others Inventories Advances Total current assets Revenue Window 1 & 2 Window 3 Bilateral Conversion IFRS adjustments first time adoption Donors Accounts receivable: Decrease (increase) in assets: Balance at 1 January, before IFRS Other provisions Grant Revenue Gain/loss on disposal of property and equipment, net 8 (c) 9 10 11 12 -2,699 -________ 10,551 (498) ________ Undesignated _________ 2,251 342 941 95 2,603 40,129 _________ -431 8 ________ 4,858 74 ________ Equipment ________ 637 394 528 78 2,324 _________ 43,838 _________ 23,533 23,115 9,883 ________ ________ 2,138 308 369 175 3,097 _________ 39,116 ________ -2,152 1,119 920 -________ 23,533 25,814 9,883 ________ (9) -768 (576) (34) 431 Equipment Designated US$(000) US$(000) US$(000) US$(000) 13 -Provision for doubtful accounts -253 main objectives, as well as the commitments assumed. -2,583 1,127 ________ 5,769 74 ________ Designated US$(000) 23,533 28,397 11,010 ________ ________ (424) 16,320 Total US$(000) -4,729 -________ -120 295 ________ 19,852 21,342 9,948 ________ -1,002 528 ________ 19,852 26,071 9,948 ________ -1,122 823 ________ 19,852 27,193 10,771 ________ CGIAR Centers Employees Others Inventories Advances Total current assets Revenue Window 1 & 2 Window 3 Bilateral Conversion IFRS adjustments first time adoption Donors Accounts receivable: Decrease (increase) in assets: Balance at 1 January, before IFRS Other provisions Grant Revenue Gain/loss on disposal of property and equipment, net 8 (c) 9 10 11 12 -2,699 -________ 10,551 (498) ________ Undesignated _________ 2,251 342 941 95 2,603 40,129 _________ -431 8 ________ 4,858 74 ________ Equipment ________ 637 394 528 78 2,324 _________ 43,838 _________ 23,533 23,115 9,883 ________ ________ 2,138 308 369 175 3,097 _________ 39,116 ________ -2,152 1,119 920 -________ 23,533 25,814 9,883 ________ (9) -768 (576) (34) 431 Equipment Designated US$(000) US$(000) US$(000) US$(000) 13 -Provision for doubtful accounts -253 main objectives, as well as the commitments assumed.-2,583 1,127 ________ 5,769 74 ________ Designated US$(000)23,533 28,397 11,010 ________ ________ (424) 16,320 Total US$(000)-4,729 -________-120 295 ________19,852 21,342 9,948 ________-1,002 528 ________19,852 26,071 9,948 ________-1,122 823 ________19,852 27,193 10,771 ________ Total Grant Revenue Balance at 1 January 2016 Other -CGIAR Centers Non-current assets Long term investments Property, plant and equipment Intangible assets Other Revenue and Gains Depreciation for the year Employees Total Revenue Additions during the year Others Others Inventories Total non-current assets Total assets Expenses and Losses Research Expenses Deficit for the year Advances and prepaid expenses Balance at 31 December 2016 Increase (decrease) in liabilities: Accounts payable: CGIAR Collaborator Depreciation for the year Deferred income from donors Liabilities Expenses Additions during the year Other -CGIAR Centers Current liabilities Account payables: Deferred income from Donors CGIAR Centers Non CGIAR Collaborator Expenses Surplus for the year Employees General and Administration Balance at 31 December 2017 Others Accruals and provisions 22 24 24 24 2,699 ________ 10,053 7 13 14 -________ -2,699 -________ 492 (1,534) (608) ________ 9,937 ---15 16 (700) 18 ________ 9,955 ________ 439 ________ 1,920 4,932 9,581 561 _________ 621 ________ (681) 1,060 968 ________ -12,062 _________ 52,191 _________ (436) -________ 5,219 (715) -2,583 20,918 5,999 --________ 7,087 ________ 56,531 ________ (1,614) 496 7,648 660 _________ -________ 52 56,531 (968) ________ 3,271 920 1,501 508 6,953 758 -________ 681 (86) 3,271 (413) (159) ________ ________ -(17) 97 _________ 8,804 8,219 _________ _________ 52,642 47,335 _________ (33,369) (2,717) -(279) 773 ________ ________ 59,230 ________ (9) -________ -59,230 -________ -(34,903) -633 (9) _________ 715 -(369) 670 (12,439) (111) (12,439) (2,583) -(2,638) 4,100 21,287 20,617 8,637 4,537 (5,003) (195) (5,703) --________ ________ (28) (178) (1,235) (9) 363 729 ________ ________ (28) 102 ________ ________ 3,710 ________ 5,843 621 ________ -4,331 -________ -(3,153) -________ 5,843 -(111) -(195) -________ 5,843 ________ 62,940 ________ 15,896 621 ________ -63,561 -________ 492 (38,056) (608) ________ 15,780 -(12,550) -(5,898) 18 ________ 15,798 ________ 4,729 ________ -________ 4,729 ________ (3,089) -(1,021) 415 ________ 515 ________ 930 ________ (118) -- 51,142 ________ -________ 51,142 ________ (31,707) (9,360) (4,870) 1,530 ________ -________ 1,530 ________ (1,324) -- 55,871 ________ -________ 55,871 ________ (34,796) (9,360) (5,891) 1,945 ________ 515 ________ 2,460 ________ (1,442) -- 57,816 ________ 515 ________ 58,331 ________ (36,238) (9,360) (5,891) Total Grant Revenue Balance at 1 January 2016 Other -CGIAR Centers Non-current assets Long term investments Property, plant and equipment Intangible assets Other Revenue and Gains Depreciation for the year Employees Total Revenue Additions during the year Others Others Inventories Total non-current assets Total assets Expenses and Losses Research Expenses Deficit for the year Advances and prepaid expenses Balance at 31 December 2016 Increase (decrease) in liabilities: Accounts payable: CGIAR Collaborator Depreciation for the year Deferred income from donors Liabilities Expenses Additions during the year Other -CGIAR Centers Current liabilities Account payables: Deferred income from Donors CGIAR Centers Non CGIAR Collaborator Expenses Surplus for the year Employees General and Administration Balance at 31 December 2017 Others Accruals and provisions22 24 24 242,699 ________ 10,053 7 13 14 -________ -2,699 -________ 492 (1,534) (608) ________ 9,937 ---15 16 (700) 18 ________ 9,955 ________439 ________ 1,920 4,932 9,581 561 _________ 621 ________ (681) 1,060 968 ________ -12,062 _________ 52,191 _________ (436) -________ 5,219 (715) -2,583 20,918 5,999 --________ 7,087 ________56,531 ________ (1,614) 496 7,648 660 _________ -________ 52 56,531 (968) ________ 3,271 920 1,501 508 6,953 758 -________ 681 (86) 3,271 (413) (159) ________ ________ -(17) 97 _________ 8,804 8,219 _________ _________ 52,642 47,335 _________ (33,369) (2,717) -(279) 773 ________ ________ 59,230 ________ (9) -________ -59,230 -________ -(34,903) -633 (9) _________ 715 -(369) 670 (12,439) (111) (12,439) (2,583) -(2,638) 4,100 21,287 20,617 8,637 4,537 (5,003) (195) (5,703) --________ ________ (28) (178) (1,235) (9) 363 729 ________ ________ (28) 102 ________ ________3,710 ________ 5,843 621 ________ -4,331 -________ -(3,153) -________ 5,843 -(111) -(195) -________ 5,843 ________62,940 ________ 15,896 621 ________ -63,561 -________ 492 (38,056) (608) ________ 15,780 -(12,550) -(5,898) 18 ________ 15,798 ________4,729 ________ -________ 4,729 ________ (3,089) -(1,021)415 ________ 515 ________ 930 ________ (118) --51,142 ________ -________ 51,142 ________ (31,707) (9,360) (4,870)1,530 ________ -________ 1,530 ________ (1,324) --55,871 ________ -________ 55,871 ________ (34,796) (9,360) (5,891)1,945 ________ 515 ________ 2,460 ________ (1,442) --57,816 ________ 515 ________ 58,331 ________ (36,238) (9,360) (5,891) April 12, 2018 Total liabilities and net assets Chair, Board of Trustees Total net assets Dr. Rodney Cooke Employees Others Provisions Total current liabilities Expenses Other Expenses and Losses Net (used in) provided by operating activities 25 ________ 18 17 19 (334) (129) of Junín. Total Expenses and Losses 23 (2,697) Cash flow from investing activities ________ Acquisition of property, plant and equipment (b) Financial statements -Non-current liabilities Deferred income from Donors 15 Operating Surplus/Deficit 2 ________ Proceeds from disposal of property, plant and equipment (Increase) decrease of investments The financial statements for the years ended December 31, 2017 and 2016 and January 1, 52,191 52,642 _________ _________ _________ 47,335 15,798 15,780 15,896 _________ _________ _________ 842 784 973 4,921 4,558 3,829 437 465 363 _________ _________ _________ 33,117 35,731 30,319 _________ _________ (920) (5,231) (157) (67) (463) (90) ________ ________ ________ (2,863) 8,213 ________ ________ (1,423) (56,505) (3,270) ________ ________ ________ (960) (1,760) _________ _______ _______ _______ 2,231 -(363) 26 1 ________ ________ ________ 35 60 2,336 During 2017 and 2016, under the framework of the agreements and contracts signed, CIP (5,565) (592) ________ (59,202) ________ 28 ________ 1,162 ________ ________ 2016 were authorized by the Management on March 31, 2018 and it will be presented for was granted cash funds for approximately US$63.6 million and US$58.3 million, -Employees 18 1,045 1,131 1,120 _________ _________ _________ Total non-current liabilities 3,276 1,131 1,120 _________ _________ Net cash provided by (used in) investing activities 1,411 (538) ________ ________ consideration and approval of the Directory. In Management's opinion, financial statements respectively. Such funds are restricted and unrestricted. Gain (Loss) on Sale of Asset(s) -21 ---attached will be approved without changes for the Directory. _________ Total liabilities 36,393 36,862 31,439 _________ _________ _________ Net assets Undesignated 20, 27 9,955 9,937 10,053 Designated 20 5,843 5,843 5,843 _________ _________ _________ Finance Income -382 ---Net increase (decrease) in cash and cash equivalents (1,452) 7,675 -Project execution -Finance Expenses (2) (22) (26) (1) (28) ________ ________ ________ ________ ________ Surplus (deficit) for the year -18 ---________ ________ ________ ________ ________ Cash and cash equivalents at the beginning of the period 24,299 16,624 ________ The financial statements previously reported for the years ended December 31, 2016 and The contributions made by the Donors were invested in the execution of programs and/or ________ Cash and cash equivalents at the end of the period 22,847 24,299 ________ presented in the note 27 were authorized by the Management on April 10, 2017 and approval by projects. As of December 31, 2017 and 2016, CIP executed projects by means of direct ________ the Directory on May 25, 2017. acquisition of technical assistance services, advisories, skilled labor, as well as purchase of Transactions that do not generate cash flows Assets received by donation 2,231 -materials, supplies, and equipment. (1,077) (157) ________ (4,693) ________ (362) ________ 21 382 (23) ________ 18 ________ (6,642) (749) ________ (63,895) ________ (334) ________ 21 382 (51) ________ 18 ________ (614) -________ (4,724) ________ 5 ________ --(5) ________ -________ (559) (442) ________ (1,119) ________ (189) ________ (423) 176 (172) ________ (608) ________ (4,463) (690) ________ (51,090) ________ 52 ________ --(52) ________ -________ (206) -________ (1,530) ________ -________ ---________ -________ (5,077) (690) ________ (55,814) ________ 57 ________ --(57) ________ -________ (765) (442) ________ (2,649) ________ (189) ________ (423) 176 (172) ________ (608) ________ (5,842) (1,132) ________ (58,463) ________ (132) ________ (423) 176 (229) ________ (608) ________ April 12, 2018 Total liabilities and net assets Chair, Board of Trustees Total net assets Dr. Rodney Cooke Employees Others Provisions Total current liabilities Expenses Other Expenses and Losses Net (used in) provided by operating activities 25 ________ 18 17 19 (334) (129) of Junín. Total Expenses and Losses 23 (2,697) Cash flow from investing activities ________ Acquisition of property, plant and equipment (b) Financial statements -Non-current liabilities Deferred income from Donors 15 Operating Surplus/Deficit 2 ________ Proceeds from disposal of property, plant and equipment (Increase) decrease of investments The financial statements for the years ended December 31, 2017 and 2016 and January 1, 52,191 52,642 _________ _________ _________ 47,335 15,798 15,780 15,896 _________ _________ _________ 842 784 973 4,921 4,558 3,829 437 465 363 _________ _________ _________ 33,117 35,731 30,319 _________ _________ (920) (5,231) (157) (67) (463) (90) ________ ________ ________ (2,863) 8,213 ________ ________ (1,423) (56,505) (3,270) ________ ________ ________ (960) (1,760) _________ _______ _______ _______ 2,231 -(363) 26 1 ________ ________ ________ 35 60 2,336 During 2017 and 2016, under the framework of the agreements and contracts signed, CIP (5,565) (592) ________ (59,202) ________ 28 ________ 1,162 ________ ________ 2016 were authorized by the Management on March 31, 2018 and it will be presented for was granted cash funds for approximately US$63.6 million and US$58.3 million, -Employees 18 1,045 1,131 1,120 _________ _________ _________ Total non-current liabilities 3,276 1,131 1,120 _________ _________ Net cash provided by (used in) investing activities 1,411 (538) ________ ________ consideration and approval of the Directory. In Management's opinion, financial statements respectively. Such funds are restricted and unrestricted. Gain (Loss) on Sale of Asset(s) -21 ---attached will be approved without changes for the Directory. _________ Total liabilities 36,393 36,862 31,439 _________ _________ _________ Net assets Undesignated 20, 27 9,955 9,937 10,053 Designated 20 5,843 5,843 5,843 _________ _________ _________ Finance Income -382 ---Net increase (decrease) in cash and cash equivalents (1,452) 7,675 -Project execution -Finance Expenses (2) (22) (26) (1) (28) ________ ________ ________ ________ ________ Surplus (deficit) for the year -18 ---________ ________ ________ ________ ________ Cash and cash equivalents at the beginning of the period 24,299 16,624 ________ The financial statements previously reported for the years ended December 31, 2016 and The contributions made by the Donors were invested in the execution of programs and/or ________ Cash and cash equivalents at the end of the period 22,847 24,299 ________ presented in the note 27 were authorized by the Management on April 10, 2017 and approval by projects. As of December 31, 2017 and 2016, CIP executed projects by means of direct ________ the Directory on May 25, 2017. acquisition of technical assistance services, advisories, skilled labor, as well as purchase of Transactions that do not generate cash flows Assets received by donation 2,231 -materials, supplies, and equipment.(1,077) (157) ________ (4,693) ________ (362) ________ 21 382 (23) ________ 18 ________(6,642) (749) ________ (63,895) ________ (334) ________ 21 382 (51) ________ 18 ________(614) -________ (4,724) ________ 5 ________ --(5) ________ -________(559) (442) ________ (1,119) ________ (189) ________ (423) 176 (172) ________ (608) ________(4,463) (690) ________ (51,090) ________ 52 ________ --(52) ________ -________(206) -________ (1,530) ________ -________ ---________ -________(5,077) (690) ________ (55,814) ________ 57 ________ --(57) ________ -________(765) (442) ________ (2,649) ________ (189) ________ (423) 176 (172) ________ (608) ________(5,842) (1,132) ________ (58,463) ________ (132) ________ (423) 176 (229) ________ (608) ________  "},{"text":" As of December 31, 2017 and 2016 and January 1, 2016, the accounts receivable from Donors are denominated mainly in US dollars and euros, have current maturity and do not have a specific guarantee. Accounts receivable from CGIAR Centers are in relation to the normal course of business; amounts that the Center has the right to demand due to the execution of projectsThe accounts receivable from CGIAR Centers comprise the following: As of December 31, 2017 and 2016 and January 1, 2016, the operations carried out with CGIAR Centers are related to prepayments made to operate the regional offices where CIP is implementing projects and advances made according to the contracts signed that have not been The movement of \"Property, Plant, and Equipment\" and the corresponding depreciation in 2017 and 2016 are detailed below: 7. 8. 9. As of December 31, 2016 ________________________________________________________ The balance corresponding to Others -CGIAR Centers comprises the following: Investments Accounts receivable -donors Accounts receivable -employees (b) Prepayment for projects are detailed below:        7. 8. 9.As of December 31, 2016 ________________________________________________________ The balance corresponding to Others -CGIAR Centers comprises the following: Investments Accounts receivable -donors Accounts receivable -employees (b) Prepayment for projects are detailed below: 12. 6. 13. 10. 11. As of December 31, 2017 ________________________________________________________ Loans and receivables Investments held-to-maturity Liabilities at amortized cost Total US$(000) US$(000) US$(000) US$(000) 22,847 -22,847 -5,172 -5,172 10,049 --10,049 ________ ________ ________ 32,896 5,172 -38,068 ________ ________ ________ ________ --26,917 26,917 --4,921 4,921 ________ ________ ________ ________ --31,838 31,838 ________ ________ ________ ________ For the period ended December 31, 2017 funds at bank accounts corresponds mainly to funds Cash and cash equivalents Investments Accounts receivable from donors Total Assets Accounts payable to donors Accounts payable to others Total Liabilities amounting to US$11.1 million granted by CGIAR System related to CRP about Roots, Tubers, and Bananas (Stage 2) and Bill and Melinda Gates Foundation related to Sweet Potato Action for Security & Health in Africa II. For the period ended December 31, 2016 funds at bank accounts corresponds mainly to funds amounting to US$12.3 million granted by CGIAR System related to bank accounts corresponds mainly to funds amounting to US$7.5 million granted by CGIAR Balance as of December 31, 833 2,158 2,762 ________ ________ ________ System related to CRP about Roots, Tubers, and Bananas (Stage 1). the Center for the use of facilities and services. and US$0.16 in January 1, 2016 which were registered as income in the Statement of Activities. The Accounts receivable others related to CGIAR Centers are the reimbursable amounts owed to Balance as of January 1, 2016 844 1,989 2,999 ________ ________ ________ investments during the year amounted to US$0.18 million in 207, US$0.17 million in the 2016 CRP about Roots, Tubers, and Bananas (Stage 2). For the period ended January 1, 2016 funds at Total investments 8,670 Time deposits and commercial papers are in US dollars and bear interest at market rates. Net carrying amount As of December 31, 2017 and 2016 an January 1, 2016, the accrued interest corresponding to As of December 2017, the amount corresponds to the administrative recovery cost for 2018 in Innovation (PNIA for its Spanish acronym). 2,603 2,324 __________ __________ __________ 3,097 accordance with the terms of the rental contract signed with National Program for Agrarian Projects 2,264 2,262 2,931 Suppliers 339 62 __________ __________ Balance as of December 31, 713 328 3,452 ________ ________ ________ __________ 166 Disposals --(3) ________ ________ ________ ______ with the corresponding governmental office is in progress. Additions (b) 140 50 525 Liabilities Bonds 4.16% Bonds Sep. 14, 2015 Aug 29, 211 ______ Long-term 508 ______ recovery will take place during the normal operating cycle. As of the date of this report, recovery 2017 2016 US$(000) US$(000) US$(000) Balance as of December 31, 573 278 2,930 ________ ________ ________ 1.1.2016 Tax receivables are mainly related to valued added Tax (IGV for its Spanish acronym), whose Additions (b) 132 45 504 ________ ________ ________ ________ Long-term Bonds 5.00% Bonds Mar. 21, 2014 Mar 21, 297 Total 941 528 369 __________ __________ This caption comprises the following: Balance as of January 1, 2016 441 233 2,426 __________ Advances (b) (d) (c) (c) (b) (a) IFRS adjustments (144) (342) (10,023) ________ ________ ________ Assets Loans and receivables Investments held-to-maturity Liabilities at amortized cost Total US$(000) US$(000) US$(000) US$(000) Assets Cash and cash equivalents 24,299 --24,299 Investments -7,508 -7,508 Accounts receivable from donors 9,203 --9,203 ________ ________ ________ ________ Total Assets 33,502 7,508 -41,010 ________ ________ ________ ________ Liabilities Accounts payable to donors --29,924 29,924 Accounts payable to others --4,558 4,558 ________ ________ ________ ________ Total Liabilities --34,482 34,482 ________ ________ ________ ________ Cash and cash equivalents (a) The balance of this caption comprises: 2017 2016 1.1.2016 US$(000) US$(000) US$(000) Petty cash 106 64 24 Bank accounts (b) 17,681 23,935 13,646 Time deposits (c) 5,060 300 2,954 __________ __________ __________ Total 22,847 24,299 16,624 __________ __________ __________ (a) Correspond mainly to investments as of December 31, the balance is detailed as follows: 2017 2016 (b) Current and non-current investments are the following: Investments as of December 31, 2017 ________________________________________________________________________________________ ________ 357 -________ -________ -________ -________ -________ --________ Investments as of December 31, 2016 Investments as of January 1, 2016 ________________________________________________________________________________________ (a) The restricted balances from approved agreement and the expenses incurred before receiving (a) This caption comprises the following: Property, plant, and equipment (b) As of December 31, 2017 and 2016, the Center recorded a depreciation of US$1.2 million and ________________________________________________________________________________________ Institution Rate Type of Investment Date of Investment Date of Maturity Par Value Institution Rate Type of Investment Date of Investment Date of Maturity Par Value funds from Donors are classified as follows: 2017 2016 1.1.2016 2017 2016 1.1.2016 US$(000) US$(000) 2017 2016 1.1.2016 US$(000) US$(000) (a) US$1.1 million respectively. US$(000) US$(000) 1.1.2016 US$(000) US$(000) US$(000) Short-term investments 3,252 7,012 8,162 Long-term investments 1,920 496 508 __________ __________ __________ Total 5,172 7,508 8,670 __________ __________ __________ Institution Rate Type of Investment Date of Investment Date of Maturity Par Value US$(000) Short-term Citibank N.Y. 1.23% Time Deposit Oct 30, 2017 Jan 29, 2018 3,041 Santander -SAN2BA3V 4.16% Bonds Sep 14, 2015 Sep 15, 2018 211 ______ Short-term 3,252 ______ Long-term Procter & Gamble -P&G22 2.30% Bonds Nov 30, 2017 Feb 6, 2022 504 Los Portales 5.50% Bonds Dec 21, 2017 Dec 5, 2020 495 IndSab -IND1PB1 4.50% Bonds Jan 11, 2017 Jan 11, 2020 470 Los Portales -CONT2TLP2U 7.50% Bonds Sep 28, 2016 Aug 28, 2022 254 A. Jaime Rojas -JAIME1BC1D 5.97% Bonds Jul 25, 2017 Jul 15, 2019 197 ______ Long-term 1,920 ______ Total investments 5,172 ______ US$(000) Short-term Ciibank N.Y. 0.74% Time Deposit Nov 1, 2016 Jan 30, 2017 3,012 BanBif 0.80% Time Deposit Aug 8, 2016 Feb 9, 2017 2,007 IndSAB 3.50% Com. Paper Dec 26, 2016 Jun 24, 2017 491 Los Portales 3.83% Com. Paper Apr 13, 2016 Apr 9, 2017 348 Banco Financiero 0.80% Time Deposit Dec 1, 2016 Mar 31, 2017 254 Banco Financiero 0.80% Time Deposit Sep 21, 2016 Jan 19, 2017 251 San Martin -SMMAR1CP1A 4.00% Bonds Feb 12, 2016 Feb 9, 2017 249 Indsab 4.50% Com. Paper Nov 29, 2016 May 28, 2017 205 LTOTA4BA3B 5.00% Bonds Mar 21, 2014 May 21, 2017 AdCap 6.50% Report Nov 11, 2016 Feb 10, 2017 71 IndSAB 4.50% Report Dec 15, 2016 Jan 13, 2017 23 JP Morgan Chase 0.20% Time Deposit Jan 1, 2017 Dec 31, 2017 2 ______ Short-term 7,012 ______ Long-term Los Portales -CON2TLP2U 7.50% Bonds Sep 28, 2016 Aug 28, 2022 Santander -SAN2BA3V 4.16% Com. Paper Sep 14, 2015 Sep 15, 2018 211 ______ Long-term 496 ______ Total investments 7,508 ______ Kallpa SAB 4.50% Report Oct 23, 2015 Feb 20, 50 IndSAB 4.50% Report Dec 12, 2014 Jan 11, 37 IndSAB 4.50% Report May 11, 2015 Jan 11, ______ Short-term 8,162 ______ CGIAR Hosted Centers (d) 56 43 28 CGIAR Centers -Others -41 -__________ __________ __________ Total inventories 95 78 175 __________ __________ conversion 585 575 12,449 -__________ the contracts signed that have not been liquidated yet. Balance as of January 1, 2016 before IFRS 22 Hosted Centers (c) 354 -Institutions 160 174 242 Spare parts and others 1 3 __________ __________ __________ prepayments\" is related to advances to non-CGIAR collaborators, which were made according to Accumulated Depreciation 50 (c) As of December 31, 2017 and 2016 and January 1, 2016, the balance recorded in \"Other -Office supplies 3 4 3 285 Banco Financiero 0.30% Time Deposit Feb 10, 2015 Apr 5, 2016 250 ADCAP 7.00% Com. Paper Nov 13, 2015 May 11, 2016 250 Andino Investment Holding 2.97% Com. Paper Apr 22, 2015 Apr 16, 250 Los Portales 2.93% Com. Paper Apr 17, 2015 Apr 11, 244 Financiera TFC 5.22% Com. Paper Oct 15, 2015 Apr 12, 199 Tekton 4.90% Com. Paper Jun 12, 2015 Mar 8, 2016 Commercial Paper 5.00% Com. Paper Dec 1, 2015 May 29, 2016 146 Taxes (b) 371 270 99 Laboratory and field supplies 91 71 122 Balance as of December 31, 1,438 2,587 8,004 429 ________ ________ ________ ________ liquidated yet. 198 ICRAF -14 -ICARDA --32 __________ __________ __________ Total CGIAR Centers 2,251 637 2,138 __________ __________ 2017 2016 US$(000) US$(000) US$(000) US$(000) US$(000) Disposals --(16) -________ ________ ________ ________ US$(000) 1.1.2016 2017 2016 1.1.2016 Additions (c) 32 151 2,328 72 __________ Accounts receivable -others (a) This caption comprises the following: Inventories (a) (b) Balance as of December 31, 1,406 2,436 5,692 357 ________ ________ ________ ________ This caption comprises the following: 2,603 2,324 __________ __________ Others --(9) -________ ________ ________ ________ __________ 3,097 Additions (c) 121 214 276 357 99 Leasing Total -US$(000) Short-term JP Morgan Chase 0.20% Time Deposit Oct 1, 2014 Jan 30, 3,281 Banbif 0.30% Time Deposit Dec 23, 2014 Jan 4, 2016 1,000 Banbif 0.37% Time Deposit Mar 26, 2015 Jan 15, 500 IndSAB 3.50% Com. Paper Dec 21, 2015 Jun 18, 491 Banbif 0.50% Time Deposit May 12, 2015 Jan 15, 350 Los Portales 3.46% Com. Paper Sep 2, 2015 Aug 27, 346 Tekton 4.50% Com. Paper May 28, 2015 Feb 2, 2016 297 Andino Investment Holding 2.75% Com. Paper Jan 28, 2015 Jan 23, 251 2017 2016 1.1.2016 US$(000) US$(000) US$(000) US$(000) US$(000) ICRAF 47 27 IITA 697 599 185 Unrestricted (Center's Assets) _____________________________________________________________________ 6,110 ________ 5,832 ________ 4,493 ________ (3) ________ 715 3,781 ________ 681 ________ 3,100 (10,509) ________ 13,609 12,458 ________ (16) ________ 2,583 9,891 ________ (9) ________ 968 (c) For the period ended December 31, 2017, purchases of restricted property, plant and equipment 3 US$(000) Restricted -W3 5,004 4,750 6,195 Unrestricted -W3 2,054 1,846 398 Restricted -Bilateral 993 2,223 1,650 __________ __________ __________ Sub-total Donors 8,051 8,819 8,243 Provision for bilateral uncollectible (b) (253) (253) -__________ __________ __________ 7,798 8,566 8,243 __________ __________ __________ 2017 2016 1.1.2016 US$(000) US$(000) US$(000) Global Crop Diversity Trust (d) 1,122 63 1,677 ILRI (e) 879 53 -IFPRI 134 209 -CIAT 86 144 298 CIMMYT 30 20 -IWMI -77 103 IITA -57 28 Travel advances (b) 174 176 138 Loans (c) 168 218 170 __________ __________ __________ 342 394 308 __________ __________ __________ (b) Travel advances correspond to the disbursements made to employees for travel expenses that will be used for the execution of projects. (c) Loans have current maturity, bear interest, and do not have specific guarantees. Biodiversity International 3 16 ILRI 213 -849 Furnishings amounted to US$0.6 million (US$0.8 million in 2016). These assets are depreciated within the -CIFOR 6 --CIAT --25 __________ __________ CIMMYT 53 111 -CIAT -155 -Physical facilities Infrastructure and leasehold and equipment Work in progress Total effective term of the projects. Purchases of unrestricted property, plant and equipment, in 2017 US$(000) US$(000) US$(000) US$(000) US$(000) amounted to US$2.6 million (US$0.9 million in 2016) and are depreciated based on useful life. __________ Total CGIAR Centers -Hosted Centers 56 43 28 __________ __________ __________ CIAT -22 -CIMMYT -19 -__________ __________ Bioversity --200 __________ __________ __________ Total CGIAR Centers (c) 963 865 Cost Additions during 2017 and 2016 of restricted property, plant and equipment correspond mainly 1,234 Others 1,301 1,397 Balance as of January 1, 2016 before IFRS to research equipment and vehicles. Additions during 2017 for unrestricted property, plant and 1,697 __________ __________ __________ conversion 1,556 2,233 13,856 51 17,696 equipment correspond mainly to US$2 million donated by the Government of China, which __________ Total Others -CGIAR Centers -41 __________ __________ __________ Suppliers 339 62 166 __________ __________ __________ Balance as of January 1, 2016 1,285 2,222 5,425 -8,932 -2,264 2,262 2,931 IFRS adjustments (271) (11) (8,433) (51) (8,766) ________ ________ ________ ________ ________ includes research equipment and laboratory furniture. Additions during 2016 correspond mainly 79 ________ -________ 62 ________ -________ 61 1 ________ 1 ________ -(324) ________ 324 126 ________ -________ 46 80 ________ -________ 80 _____________________________________________________________________ 313 1,146 -1,538 ________ ________ ________ ________ 213 908 -1,121 ________ ________ ________ ________ 289 1,077 -1,428 ________ ________ ________ ________ ----________ ________ ________ ________ 90 379 -530 199 698 -898 ________ ________ ________ ________ 56 327 -384 ________ ________ ________ ________ 143 371 -514 (229) (2,059) -(2,612) ________ ________ ________ ________ 372 2,430 -3,126 602 2,193 123 3,044 ________ ________ ________ ________ ----________ ________ ________ ________ 90 349 123 608 512 1,844 -2,436 ________ ________ ________ ________ -(5) -(5) ________ ________ ________ ________ 156 570 -806 Restricted projects Furnishing Physical facilities Infrastructure and leasehold and equipment Work in progress Total US$(000) US$(000) US$(000) US$(000) US$(000) 324 372 2,441 -3,137 -356 1,279 -1,635 (324) (16) (1,162) -(1,502) ________ ________ ________ ________ ________ ________ 7,648 6,953 ________ ________ 5,921 ________ (3) 1,245 4,679 ________ ________ 1,065 3,614 ________ (13,121) 16,735 ________ 15,502 ________ (16) 3,191 ________ 12,327 ________ (14) 1,774 Grand total US$(000) 20,833 10,567 (10,268) ________ 12. 6. 13. 10. 11.As of December 31, 2017 ________________________________________________________ Loans and receivables Investments held-to-maturity Liabilities at amortized cost Total US$(000) US$(000) US$(000) US$(000) 22,847 -22,847 -5,172 -5,172 10,049 --10,049 ________ ________ ________ 32,896 5,172 -38,068 ________ ________ ________ ________ --26,917 26,917 --4,921 4,921 ________ ________ ________ ________ --31,838 31,838 ________ ________ ________ ________ For the period ended December 31, 2017 funds at bank accounts corresponds mainly to funds Cash and cash equivalents Investments Accounts receivable from donors Total Assets Accounts payable to donors Accounts payable to others Total Liabilities amounting to US$11.1 million granted by CGIAR System related to CRP about Roots, Tubers, and Bananas (Stage 2) and Bill and Melinda Gates Foundation related to Sweet Potato Action for Security & Health in Africa II. For the period ended December 31, 2016 funds at bank accounts corresponds mainly to funds amounting to US$12.3 million granted by CGIAR System related to bank accounts corresponds mainly to funds amounting to US$7.5 million granted by CGIAR Balance as of December 31, 833 2,158 2,762 ________ ________ ________ System related to CRP about Roots, Tubers, and Bananas (Stage 1). the Center for the use of facilities and services. and US$0.16 in January 1, 2016 which were registered as income in the Statement of Activities. The Accounts receivable others related to CGIAR Centers are the reimbursable amounts owed to Balance as of January 1, 2016 844 1,989 2,999 ________ ________ ________ investments during the year amounted to US$0.18 million in 207, US$0.17 million in the 2016 CRP about Roots, Tubers, and Bananas (Stage 2). For the period ended January 1, 2016 funds at Total investments 8,670 Time deposits and commercial papers are in US dollars and bear interest at market rates. Net carrying amount As of December 31, 2017 and 2016 an January 1, 2016, the accrued interest corresponding to As of December 2017, the amount corresponds to the administrative recovery cost for 2018 in Innovation (PNIA for its Spanish acronym). 2,603 2,324 __________ __________ __________ 3,097 accordance with the terms of the rental contract signed with National Program for Agrarian Projects 2,264 2,262 2,931 Suppliers 339 62 __________ __________ Balance as of December 31, 713 328 3,452 ________ ________ ________ __________ 166 Disposals --(3) ________ ________ ________ ______ with the corresponding governmental office is in progress. Additions (b) 140 50 525 Liabilities Bonds 4.16% Bonds Sep. 14, 2015 Aug 29, 211 ______ Long-term 508 ______ recovery will take place during the normal operating cycle. As of the date of this report, recovery 2017 2016 US$(000) US$(000) US$(000) Balance as of December 31, 573 278 2,930 ________ ________ ________ 1.1.2016 Tax receivables are mainly related to valued added Tax (IGV for its Spanish acronym), whose Additions (b) 132 45 504 ________ ________ ________ ________ Long-term Bonds 5.00% Bonds Mar. 21, 2014 Mar 21, 297 Total 941 528 369 __________ __________ This caption comprises the following: Balance as of January 1, 2016 441 233 2,426 __________ Advances (b) (d) (c) (c) (b) (a) IFRS adjustments (144) (342) (10,023) ________ ________ ________ Assets Loans and receivables Investments held-to-maturity Liabilities at amortized cost Total US$(000) US$(000) US$(000) US$(000) Assets Cash and cash equivalents 24,299 --24,299 Investments -7,508 -7,508 Accounts receivable from donors 9,203 --9,203 ________ ________ ________ ________ Total Assets 33,502 7,508 -41,010 ________ ________ ________ ________ Liabilities Accounts payable to donors --29,924 29,924 Accounts payable to others --4,558 4,558 ________ ________ ________ ________ Total Liabilities --34,482 34,482 ________ ________ ________ ________ Cash and cash equivalents (a) The balance of this caption comprises: 2017 2016 1.1.2016 US$(000) US$(000) US$(000) Petty cash 106 64 24 Bank accounts (b) 17,681 23,935 13,646 Time deposits (c) 5,060 300 2,954 __________ __________ __________ Total 22,847 24,299 16,624 __________ __________ __________ (a) Correspond mainly to investments as of December 31, the balance is detailed as follows: 2017 2016 (b) Current and non-current investments are the following: Investments as of December 31, 2017 ________________________________________________________________________________________ ________ 357 -________ -________ -________ -________ -________ --________ Investments as of December 31, 2016 Investments as of January 1, 2016 ________________________________________________________________________________________ (a) The restricted balances from approved agreement and the expenses incurred before receiving (a) This caption comprises the following: Property, plant, and equipment (b) As of December 31, 2017 and 2016, the Center recorded a depreciation of US$1.2 million and ________________________________________________________________________________________ Institution Rate Type of Investment Date of Investment Date of Maturity Par Value Institution Rate Type of Investment Date of Investment Date of Maturity Par Value funds from Donors are classified as follows: 2017 2016 1.1.2016 2017 2016 1.1.2016 US$(000) US$(000) 2017 2016 1.1.2016 US$(000) US$(000) (a) US$1.1 million respectively. US$(000) US$(000) 1.1.2016 US$(000) US$(000) US$(000) Short-term investments 3,252 7,012 8,162 Long-term investments 1,920 496 508 __________ __________ __________ Total 5,172 7,508 8,670 __________ __________ __________ Institution Rate Type of Investment Date of Investment Date of Maturity Par Value US$(000) Short-term Citibank N.Y. 1.23% Time Deposit Oct 30, 2017 Jan 29, 2018 3,041 Santander -SAN2BA3V 4.16% Bonds Sep 14, 2015 Sep 15, 2018 211 ______ Short-term 3,252 ______ Long-term Procter & Gamble -P&G22 2.30% Bonds Nov 30, 2017 Feb 6, 2022 504 Los Portales 5.50% Bonds Dec 21, 2017 Dec 5, 2020 495 IndSab -IND1PB1 4.50% Bonds Jan 11, 2017 Jan 11, 2020 470 Los Portales -CONT2TLP2U 7.50% Bonds Sep 28, 2016 Aug 28, 2022 254 A. Jaime Rojas -JAIME1BC1D 5.97% Bonds Jul 25, 2017 Jul 15, 2019 197 ______ Long-term 1,920 ______ Total investments 5,172 ______ US$(000) Short-term Ciibank N.Y. 0.74% Time Deposit Nov 1, 2016 Jan 30, 2017 3,012 BanBif 0.80% Time Deposit Aug 8, 2016 Feb 9, 2017 2,007 IndSAB 3.50% Com. Paper Dec 26, 2016 Jun 24, 2017 491 Los Portales 3.83% Com. Paper Apr 13, 2016 Apr 9, 2017 348 Banco Financiero 0.80% Time Deposit Dec 1, 2016 Mar 31, 2017 254 Banco Financiero 0.80% Time Deposit Sep 21, 2016 Jan 19, 2017 251 San Martin -SMMAR1CP1A 4.00% Bonds Feb 12, 2016 Feb 9, 2017 249 Indsab 4.50% Com. Paper Nov 29, 2016 May 28, 2017 205 LTOTA4BA3B 5.00% Bonds Mar 21, 2014 May 21, 2017 AdCap 6.50% Report Nov 11, 2016 Feb 10, 2017 71 IndSAB 4.50% Report Dec 15, 2016 Jan 13, 2017 23 JP Morgan Chase 0.20% Time Deposit Jan 1, 2017 Dec 31, 2017 2 ______ Short-term 7,012 ______ Long-term Los Portales -CON2TLP2U 7.50% Bonds Sep 28, 2016 Aug 28, 2022 Santander -SAN2BA3V 4.16% Com. Paper Sep 14, 2015 Sep 15, 2018 211 ______ Long-term 496 ______ Total investments 7,508 ______ Kallpa SAB 4.50% Report Oct 23, 2015 Feb 20, 50 IndSAB 4.50% Report Dec 12, 2014 Jan 11, 37 IndSAB 4.50% Report May 11, 2015 Jan 11, ______ Short-term 8,162 ______ CGIAR Hosted Centers (d) 56 43 28 CGIAR Centers -Others -41 -__________ __________ __________ Total inventories 95 78 175 __________ __________ conversion 585 575 12,449 -__________ the contracts signed that have not been liquidated yet. Balance as of January 1, 2016 before IFRS 22 Hosted Centers (c) 354 -Institutions 160 174 242 Spare parts and others 1 3 __________ __________ __________ prepayments\" is related to advances to non-CGIAR collaborators, which were made according to Accumulated Depreciation 50 (c) As of December 31, 2017 and 2016 and January 1, 2016, the balance recorded in \"Other -Office supplies 3 4 3 285 Banco Financiero 0.30% Time Deposit Feb 10, 2015 Apr 5, 2016 250 ADCAP 7.00% Com. Paper Nov 13, 2015 May 11, 2016 250 Andino Investment Holding 2.97% Com. Paper Apr 22, 2015 Apr 16, 250 Los Portales 2.93% Com. Paper Apr 17, 2015 Apr 11, 244 Financiera TFC 5.22% Com. Paper Oct 15, 2015 Apr 12, 199 Tekton 4.90% Com. Paper Jun 12, 2015 Mar 8, 2016 Commercial Paper 5.00% Com. Paper Dec 1, 2015 May 29, 2016 146 Taxes (b) 371 270 99 Laboratory and field supplies 91 71 122 Balance as of December 31, 1,438 2,587 8,004 429 ________ ________ ________ ________ liquidated yet. 198 ICRAF -14 -ICARDA --32 __________ __________ __________ Total CGIAR Centers 2,251 637 2,138 __________ __________ 2017 2016 US$(000) US$(000) US$(000) US$(000) US$(000) Disposals --(16) -________ ________ ________ ________ US$(000) 1.1.2016 2017 2016 1.1.2016 Additions (c) 32 151 2,328 72 __________ Accounts receivable -others (a) This caption comprises the following: Inventories (a) (b) Balance as of December 31, 1,406 2,436 5,692 357 ________ ________ ________ ________ This caption comprises the following: 2,603 2,324 __________ __________ Others --(9) -________ ________ ________ ________ __________ 3,097 Additions (c) 121 214 276 357 99 Leasing Total -US$(000) Short-term JP Morgan Chase 0.20% Time Deposit Oct 1, 2014 Jan 30, 3,281 Banbif 0.30% Time Deposit Dec 23, 2014 Jan 4, 2016 1,000 Banbif 0.37% Time Deposit Mar 26, 2015 Jan 15, 500 IndSAB 3.50% Com. Paper Dec 21, 2015 Jun 18, 491 Banbif 0.50% Time Deposit May 12, 2015 Jan 15, 350 Los Portales 3.46% Com. Paper Sep 2, 2015 Aug 27, 346 Tekton 4.50% Com. Paper May 28, 2015 Feb 2, 2016 297 Andino Investment Holding 2.75% Com. Paper Jan 28, 2015 Jan 23, 251 2017 2016 1.1.2016 US$(000) US$(000) US$(000) US$(000) US$(000) ICRAF 47 27 IITA 697 599 185 Unrestricted (Center's Assets) _____________________________________________________________________ 6,110 ________ 5,832 ________ 4,493 ________ (3) ________ 715 3,781 ________ 681 ________ 3,100 (10,509) ________ 13,609 12,458 ________ (16) ________ 2,583 9,891 ________ (9) ________ 968 (c) For the period ended December 31, 2017, purchases of restricted property, plant and equipment 3 US$(000) Restricted -W3 5,004 4,750 6,195 Unrestricted -W3 2,054 1,846 398 Restricted -Bilateral 993 2,223 1,650 __________ __________ __________ Sub-total Donors 8,051 8,819 8,243 Provision for bilateral uncollectible (b) (253) (253) -__________ __________ __________ 7,798 8,566 8,243 __________ __________ __________ 2017 2016 1.1.2016 US$(000) US$(000) US$(000) Global Crop Diversity Trust (d) 1,122 63 1,677 ILRI (e) 879 53 -IFPRI 134 209 -CIAT 86 144 298 CIMMYT 30 20 -IWMI -77 103 IITA -57 28 Travel advances (b) 174 176 138 Loans (c) 168 218 170 __________ __________ __________ 342 394 308 __________ __________ __________ (b) Travel advances correspond to the disbursements made to employees for travel expenses that will be used for the execution of projects. (c) Loans have current maturity, bear interest, and do not have specific guarantees. Biodiversity International 3 16 ILRI 213 -849 Furnishings amounted to US$0.6 million (US$0.8 million in 2016). These assets are depreciated within the -CIFOR 6 --CIAT --25 __________ __________ CIMMYT 53 111 -CIAT -155 -Physical facilities Infrastructure and leasehold and equipment Work in progress Total effective term of the projects. Purchases of unrestricted property, plant and equipment, in 2017 US$(000) US$(000) US$(000) US$(000) US$(000) amounted to US$2.6 million (US$0.9 million in 2016) and are depreciated based on useful life. __________ Total CGIAR Centers -Hosted Centers 56 43 28 __________ __________ __________ CIAT -22 -CIMMYT -19 -__________ __________ Bioversity --200 __________ __________ __________ Total CGIAR Centers (c) 963 865 Cost Additions during 2017 and 2016 of restricted property, plant and equipment correspond mainly 1,234 Others 1,301 1,397 Balance as of January 1, 2016 before IFRS to research equipment and vehicles. Additions during 2017 for unrestricted property, plant and 1,697 __________ __________ __________ conversion 1,556 2,233 13,856 51 17,696 equipment correspond mainly to US$2 million donated by the Government of China, which __________ Total Others -CGIAR Centers -41 __________ __________ __________ Suppliers 339 62 166 __________ __________ __________ Balance as of January 1, 2016 1,285 2,222 5,425 -8,932 -2,264 2,262 2,931 IFRS adjustments (271) (11) (8,433) (51) (8,766) ________ ________ ________ ________ ________ includes research equipment and laboratory furniture. Additions during 2016 correspond mainly79 ________ -________ 62 ________ -________ 61 1 ________ 1 ________ -(324) ________ 324 126 ________ -________ 46 80 ________ -________ 80 _____________________________________________________________________ 313 1,146 -1,538 ________ ________ ________ ________ 213 908 -1,121 ________ ________ ________ ________ 289 1,077 -1,428 ________ ________ ________ ________ ----________ ________ ________ ________ 90 379 -530 199 698 -898 ________ ________ ________ ________ 56 327 -384 ________ ________ ________ ________ 143 371 -514 (229) (2,059) -(2,612) ________ ________ ________ ________ 372 2,430 -3,126 602 2,193 123 3,044 ________ ________ ________ ________ ----________ ________ ________ ________ 90 349 123 608 512 1,844 -2,436 ________ ________ ________ ________ -(5) -(5) ________ ________ ________ ________ 156 570 -806 Restricted projects Furnishing Physical facilities Infrastructure and leasehold and equipment Work in progress Total US$(000) US$(000) US$(000) US$(000) US$(000) 324 372 2,441 -3,137 -356 1,279 -1,635 (324) (16) (1,162) -(1,502) ________ ________ ________ ________ ________________ 7,648 6,953 ________ ________ 5,921 ________ (3) 1,245 4,679 ________ ________ 1,065 3,614 ________ (13,121) 16,735 ________ 15,502 ________ (16) 3,191 ________ 12,327 ________ (14) 1,774 Grand total US$(000) 20,833 10,567 (10,268) ________  (c) Time deposits have been made in US dollars with maturity less than 3 months and bear interest Balance as of December 31, 725 2,259 4,552 ________ ________ ________ 429 ________ 7,965 ________ 64 ________ 313 ________ 1,116 ________ 123 ________ 1,616 ________ 9,581 ________ (c)Time deposits have been made in US dollars with maturity less than 3 months and bear interest Balance as of December 31, 725 2,259 4,552 ________ ________ ________429 ________7,965 ________64 ________313 ________1,116 ________123 ________1,616 ________9,581 ________   at market rates.        at market rates.  "},{"text":"Notes to the reconciliation of the statement of financial position and the statement of activities as of January 1, 2016 and December 31, 2016  (c) (d) Reconciliation of net assets as of December 31, 2016 Reconciliation of statement of activities as of December 31, 2016 (c) (d)Reconciliation of net assets as of December 31, 2016 Reconciliation of statement of activities as of December 31, 2016   1.01.2016 31.12.2016 31.12.2016 Adjustments Adjustments Adjustments Others Others 1.01.2016 31.12.2016 31.12.2016 1.01.2016 31.12.2016 31.12.2016 Adjustments Adjustments Adjustments Others Others1.01.2016 31.12.2016 31.12.2016   FG2 FG2 FG2 IRFS IRFS adjustments Reclassifications Adjustments Reclassifications IFRS Reclassifications IRFS IRFS IFRS FG2 FG2FG2IRFS IRFSadjustments Reclassifications Adjustments Reclassifications IFRS ReclassificationsIRFS IRFS IFRS   US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000) US$(000)US$(000) US$(000) US$(000)US$(000) US$(000) US$(000)  Assets Assets Grant revenue      Assets Assets Grant revenue  Current assets Current assets Window 1 & 2  19,852  - - 19,852 Current assets Current assets Window 1 & 219,852--19,852  Cash and cash equivalents Cash and cash equivalents Window 3 10,568 24,264 27,393 -- (200) -- 6,056 35 - 16,624 24,299 27,193 Cash and cash equivalents Cash and cash equivalents Window 310,568 24,264 27,393--(200)--6,056 35 -16,624 24,299 27,193  Short term investments Accounts receivables: Donors, net Short term investments Bilateral Accounts receivables: Donors, net Total grant revenue 14,300 8,290 7,047 10,939 _________ 8,617 58,184 ---_________ (168) -(368) -(47) -(51) (6,138) -(35) -_________ -- 8,162 8,243 7,012 10,771 _________ 8,566 57,816 Short term investments Accounts receivables: Donors, net Short term investments Bilateral Accounts receivables: Donors, net Total grant revenue14,300 8,290 7,047 10,939 _________ 8,617 58,184---_________ (168) -(368)-(47) -(51)(6,138) -(35) -_________ --8,162 8,243 7,012 10,771 _________ 8,566 57,816  CGIAR Centers CGIAR Centers Other revenue and gains 2,138 637 _________ 515 --_________ -- _________ -- 2,138 637 515 _________ CGIAR Centers CGIAR Centers Other revenue and gains2,138 637 _________ 515--_________--_________--2,138 637 515 _________  Employees Others Employees Others Total revenue 308 290 394 592 58,699 _________ ----_________ (368) -(8) -(64) -_________ -87 -- 308 369 394 528 58,331 _________ Employees Others Employees Others Total revenue308 290 394 592 58,699 _________----_________ (368)-(8) -(64)-_________-87 --308 369 394 528 58,331 _________  Inventory Inventory 175 78  --  -- -- 175 78 Inventory Inventory175 78------175 78  Advances Advances Expenses and losses 3,084 2,248  -- (327) (327) 340 403 3,097 2,324 Advances Advances Expenses and losses3,084 2,248--(327) (327)340 4033,097 2,324  Prepaid expenses Prepaid expenses Research expenses 456 ________ 519 _______ (36,242) ________ --_______ (116) ________ (116) _______ - (340) ________ (403) _______ 4 -________ -_______ (36,238) Prepaid expenses Prepaid expenses Research expenses456 ________ 519 _______ (36,242) ________ --_______(116) ________ (116) _______ -(340) ________ (403) _______ 4-________ -_______ (36,238)  Total current assets Non-current Assets Long term investments Property and equipment, net Total current assets CGIAR collaborator expenses Non CGIAR collaborator expenses Non-current assets Long term investments General and administration expenses Property and equipment, net Other expenses and losses 39,609 ________ 513 4,858 44,396 _______ (8,165) ________ --2,853 -_______ (7,086) 496 -(6,603) 4,215 4,093 (1,555) _________ _________ ________ (498) --(558) _______ ---688 -- 5 ________ (5) (758) -_______ (1,195) 1,195 -73 (660) 423 _________ 39,116 ________ 508 6,953 43,838 (9,360) _______ (5,891) (5,842) 496 7,648 (1,132) _________ Total current assets Non-current Assets Long term investments Property and equipment, net Total current assets CGIAR collaborator expenses Non CGIAR collaborator expenses Non-current assets Long term investments General and administration expenses Property and equipment, net Other expenses and losses39,609 ________ 513 4,858 44,396 _______ (8,165) ________ --2,853 -_______ (7,086) 496 -(6,603) 4,215 4,093 (1,555) _________ _________ ________ (498) --(558) _______ ---688 --5 ________ (5) (758) -_______ (1,195) 1,195 -73 (660) 423 _________39,116 ________ 508 6,953 43,838 (9,360) _______ (5,891) (5,842) 496 7,648 (1,132) _________  Intangible assets Intangible assets Total expenses and losses -________ -_______ (59,651) ________ --_______ _________ _________ ________ --_______ 688 758 ________ 660 _______ 500 _________ 758 ________ 660 _______ (58,463) _________ Intangible assets Intangible assets Total expenses and losses-________ -_______ (59,651) ________ --_______ _________ _________ ________ --_______ 688758 ________ 660 _______ 500 _________758 ________ 660 _______ (58,463) _________  Total non-current assets Total non-current assets Operating deficit 5,371 ________ 4,711 _______ 2,853 ________ 4,093 _______ (952) -________ -_______ 320 (5) ________ -_______ 500 8,219 ________ 8,804 _______ (132) Total non-current assets Total non-current assets Operating deficit5,371 ________ 4,711 _______2,853 ________ 4,093 _______ (952)-________ -_______ 320(5) ________ -_______ 5008,219 ________ 8,804 _______ (132)  Total assets Total assets 44,980 ________ 49,107 _______ 2,853 ________ 4,093 _______ (498) ________ (558) _______ -________ -_______ 47,335 ________ 52,642 _______ Total assets Total assets44,980 ________ 49,107 _______2,853 ________ 4,093 _______(498) ________ (558) _______-________ -_______47,335 ________ 52,642 _______  Liabilities Liabilities Loss on sale of asset(s)   -  - (423) (423) Liabilities Liabilities Loss on sale of asset(s)--(423)(423)  Current liabilities Current liabilities Finance income   176  - - 176 Current liabilities Current liabilities Finance income176--176  Account payables: Deferred income from Donors Account payables: Finance expenses CGIAR Centers Deferred income from Donors CGIAR Centers Deficit for the year 17,838 _________ (152) 4,932 18,140 8,789 (928) _________ 2,779 _________ --3,147 -320 _________ ---- -(395) (77) _________ -(152) -_________ (229) _________ 20,617 4,537 21,287 8,637 (608) _________ Account payables: Deferred income from Donors Account payables: Finance expenses CGIAR Centers Deferred income from Donors CGIAR Centers Deficit for the year17,838 _________ (152) 4,932 18,140 8,789 (928) _________2,779 _________ --3,147 -320 _________-----(395) (77) _________ -(152) -_________(229) _________ 20,617 4,537 21,287 8,637 (608) _________  Employees Employees 100 -  --  -- 873 784 973 784 Employees Employees100 -----873 784973 784 27.1 Others Others 3,434 4,406  --  -- 395 152 3,829 4,558 27.1Others Others3,434 4,406----395 1523,829 4,558  Provisions Provisions 363 ________ 465 _______ -________ -_______ -________ -_______ -________ -_______ 363 ________ 465 _______ Provisions Provisions363 ________ 465 _______-________ -_______-________ -_______-________ -_______363 ________ 465 _______  Total current liabilities Total current liabilities 26,667 ________ 31,800 _______ 2,779 ________ 3,147 _______ -________ -_______ 873 ________ 784 _______ 30,319 ________ 35,731 _______ Total current liabilities Total current liabilities26,667 ________ 31,800 _______2,779 ________ 3,147 _______-________ -_______873 ________ 784 _______30,319 ________ 35,731 _______  Non-current liabilities Non-current liabilities      Non-current liabilities Non-current liabilities  Employees Employees 1,993 ________ 1,915 _______ -________ -_______ -________ -_______ (873) ________ (784) _______ 1,120 ________ 1,131 _______ Employees Employees1,993 ________ 1,915 _______-________ -_______-________ -_______(873) ________ (784) _______1,120 ________ 1,131 _______  Total non-current liabilities Total non-current liabilities 1,993 ________ 1,915 _______ -________ -_______ -________ -_______ (873) ________ (784) _______ 1,120 ________ 1,131 _______ Total non-current liabilities Total non-current liabilities1,993 ________ 1,915 _______-________ -_______-________ -_______(873) ________ (784) _______1,120 ________ 1,131 _______  Total liabilities Total liabilities 28,660 ________ 33,715 _______ 2,779 ________ 3,147 _______ -________ -_______ -________ -_______ 31,439 ________ 36,862 _______ Total liabilities Total liabilities28,660 ________ 33,715 _______2,779 ________ 3,147 _______-________ -_______-________ -_______31,439 ________ 36,862 _______  Net assets Net assets      Net assets Net assets  Unrestricted net assets: Unrestricted net assets:      Unrestricted net assets: Unrestricted net assets:  Undesignated Undesignated 10,551 9,623  -  (498) 314 -- 10,053 9,937 Undesignated Undesignated10,551 9,623-(498) 314--10,053 9,937  Designated Designated 5,769 ________ 5,769 _______ 74 ________ 74 _______ -________ -_______ -________ -_______ 5,843 ________ 5,843 _______ Designated Designated5,769 ________ 5,769 _______74 ________ 74 _______-________ -_______-________ -_______5,843 ________ 5,843 _______  Total net assets Total net assets 16,320 ________ 15,392 _______ 74 ________ 74 _______ (498) ________ 314 _______ -________ -_______ 15,896 ________ 15,780 _______ Total net assets Total net assets16,320 ________ 15,392 _______74 ________ 74 _______(498) ________ 314 _______-________ -_______15,896 ________ 15,780 _______  Total liabilities and net assets Total liabilities and net assets 44,980 ________ 49,107 _______ 2,853 ________ 3,221 _______ (498) ________ 314 _______ -________ -_______ 47,335 ________ 52,642 _______ Total liabilities and net assets Total liabilities and net assets44,980 ________ 49,107 _______2,853 ________ 3,221 _______(498) ________ 314 _______-________ -_______47,335 ________ 52,642 _______  "},{"text":" For the years ended 31 December 2017 Schedule of Property, Plant and Equipment -Exhibit III For the year ended 31 December 2017 and 2016 The cost category \"CRP Collaborator Costs -CGIAR Centers\" -RTB PPA is excluded from this calculation. CRP Roots, Tubers & Bananas -Lead Center Expenditure Report -Exhibit V For the year ended 31 December 2017 International Potato Center International Potato Center International Potato Center International Potato Center Grants revenue ___________________________________ 2017 2016 2,699 4,729 298 272 15 15 118 120 ___________ ___________ 3,130 5,136 ___________ ___________ 8 8 ___________ ___________ 8 8 ___________ ___________ 18,614 14,084 56 28 115 --8 480 792 -180 -107 34 --185 -12 4,234 4,456 ___________ ___________ 23,533 19,852 ___________ ___________ 42 -10,682 9,561 1,650 1,002 303 177 1,329 2,274 1,519 1,235 9,490 7,757 ___________ ___________ 25,015 22,006 ___________ 1,176 3,375 (72) ___________ Grants revenue ___________________________________ 2017 2016 89 155 163 183 ___________ ___________ 252 338 ___________ ___________ 94 49 139 15 5 1 59 --29 40 32 1,106 214 117 52 -(1) 310 179 14 5 445 481 -7 2,017 1,410 30 67 560 340 226 79 --12 -60 17 454 388 61 126 -156 2,661 1,976 -156 13 -1,353 1,542 476 -1 --271 ___________________________________ 2017 2016 Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation ________ ________ ________ 258 Grants revenue 1 ---94 143 -________ ________ ________ ________ ________ ________ 478 478 -1,287 3,614 (9) 18 90 107 28 32 119 103 31 -67 4,234 4,234 (112) ________ ________ ________ 4,234 4,234 (112) ________ ________ 303 2,141 -________ ________ ________ 1,613 2,720 (97) 94 143 -________ ________ ________ 1,106 1,320 (70) ________ ________ ________ 12 12 -________ ________ ________ ________ ________ ________ RESTRICTED PROJECTS Deferred revenue (1) --(2,231) ___________ (2,232) ___________ -___________ -___________ (5,331) ---(12) -----(147) ___________ (5,490) ___________ (69) (6,926) (458) (73) (365) (538) (6,727) ___________ (15,156) ___________ 4,730 2,199 Deferred revenue --___________ -___________ (157) (149) -(55) --(367) --0 (4) (61) -(730) (3) (2) (162) (18) (7) (15) (260) --(1,478) -(5) (163) (2,186) --(294) Deferred revenue Total Grant Receivables from 1,644 292 -118 ___________ 2,054 ___________ -___________ -___________ -11 47 -107 -----1,030 ___________ 1,195 ___________ 3 1,842 -2,277 879 882 ___________ 5,883 ___________ CRP Receivables from 28 12 ___________ 40 ___________ -----30 57 47 253 122 -92 -322 40 ----14 --5 -10 --1 --Receivables from CRP/Non CRP Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years ________ ________ ----CRP 300 49 ________ ________ ________ ________ CRP 501 -CRP 4,013 2,327 2016 74 (99) -(24) 50 --(31) --CRP 4,470 -________ ________ 4,470 -________ ________ CRP 2,211 1,838 ________ ________ CRP 4,000 1,107 300 49 ________ ________ 4,551 214 ________ ________ CRP 19 -________ ________ ________ ________ __________________________________________________________________ previously _______________ _____________________________________________________________________________ Funds Available Department for International Development (DFID) Donors A. Unrestricted W3 -Unrestricted 1,056 Irish Aid -IA 6 Government of Turkey 15 Government of China 2,231 ___________ Subtotal Window 3 -Unrestricted 3,308 ___________ Bilateral -Unrestricted Government of Philippines 8 ___________ Sub Total Bilateral -Unrestricted 8 ___________ Bilateral Restricted Windows 1 & 2 CGIAR Research Program on Roots, Tuber and Bananas -CRP 16 RTB 23,945 CIAT -International Center for Tropical Agriculture -CRP 22 CCAFS 45 CIAT -International Center for Tropical Agriculture -Platform Big Data PTF32 68 ICARDA -International Center for Agricultural Research in the Dry Areas -CRP 1.1 -IFPRI -International Food Policy Research Institute -CRP 23 PIM 385 IFPRI -International Food Policy Research Institute -CRP 21 A4NH -IITA -International Institute of Tropical Agriculture -CRP 1.2 -IITA -International Institute of Tropical Agriculture -Platform Genebanks PTF 33 34 IWMI -International Water Management Institute -CRP 5 -ICRAF -World Agroforestry Centre -CRP 23 PIM -GCDT -Global Crop Diversity Trust -Platform Genebanks PTF 33 3,351 ___________ Sub Total Windows 1 & 2 27,828 ___________ Window 3 Austrian Development Agency (ADA) 111 Bill and Melinda Gates Foundation (BMGF) 17,605 Government of China 266 Government of India 376 International Fund for Agricultural Development (IFAD) (583) International Livestock Research Institute (ILRI) 1,178 United States Agency for International Development (USAID) 15,335 ___________ Sub Total Window 3 34,288 ___________ 1238-USAI Africa (VISTA) Malawi Oct 2014 Jun 2019 Donors Funds Available Window 3 -Challenge Program CIAT -International Center for Tropical Agriculture (Harvest Plus) 61 IFPRI -International Food Policy Research Institute (Harvest Plus) 151 ___________ Sub Total Challenge Programs -Window 3 212 ___________ Bilateral 2BLADES Foundation 251 African Agriculture Technology Foundation 288 Asociación Pataz 5 Australian Centre for International Agricultural Research 114 Bill and Melinda Gates Foundation -Centro Internacional de Mejoramiento de Maiz y Trigo (CIMMYT) 10 European Comission 1,416 European Comission -Agenzia Nazionale per le Nuove Tecnologie, L'Energia e lo Sviluppo Economico Sostenible (ENEA) 70 Federal Ministry of Agriculture and Rural Development (253) Food and Agriculture Organization of the United Nations (FAO) 188 Gansu Agricultural University (GAU) 18 GCDT -Global Crop Diversity Trust 414 Government of Spain -Government of Germany -Federal Ministry for Economic Cooperation and Development (BMZ) and German Technical Cooperation (GTZ) 2,425 Government of Germany (7) Government of Odisha 562 Government of The Republic of Korea 388 Hebei North College (HNC) 18 International Center for Tropical Agriculture (CIAT) 19 International Food Policy Research Institute (IFPRI) 61 Instituto Nacional de Investigacion Agraria (INIA) -Programa Nacional de Innovacion Agraria (PNIA) 714 IITA-International Institute of Tropical Agriculture 61 ILRI -International Livestock Research Institute (ILRI) -Irish Aid 4,134 Michigan State University -Natural Research Institute (NRI) 8 North Carolina State University ( NCSU ) 1,516 Others 2,662 RTI International -Syngenta Crop Protection AG -Syngenta Foundation for Sustainable Agriculture 552 Donors Funds Available Donor and Program/Project Start Date End Date GCDT -Global Crop Diversity Donor and Program/Project Start Date End Date Donor and Program/Project Start Date End Date Feed the Future Rwanda Orange Fleshed Donor and Program/Project Start Date End Date 2BLADES Foundation Donor and Program/Project Start Date End Date Smart Orange-fleshed Sweet potato in Donor and Program/Project Start Date End Date GIZ Attributed Funds for Ex Situ Genetic Donor and Program/Project Start Date End Date Collaboration on Specific Objectives in the Donor and Program/Project Start Date End Date de fragmentos pequeños de RNA (sSRSA) y Donor and Program/Project Start Date End Date GTSPI: Genomic Tools for Sweet potato Donor and Program/Project Start Date End Date Indirect Cost Computation -Exhibit IV For the year ended 31 December 2017 and 2016 CRP Water, Land & Ecosystems -Expenditure Report -Exhibit V For the year ended 31 December 2017 The Beira Agricultural Growth Corridor (BAGC) 1 Trust Government of India Sweet Potato (OFSP) for Income and 1288-BLAD Contribution for LB Project Jan 2016 Dec 2017 Southern Nations, Nationalities and Peoples 1339-GIZ0 Resources Conservation Jan 2017 Dec 2017 Flagship Programme Food System for PCR) para incrementar la distribución, 1242-NCSU Improvement Sep 2014 Aug 2018 The Regents of the University Funding Report The Ministry of Agriculture, Food Security and Cooperatives 115 The McKnight Foundation 52 The Regents of the University of California 69 United Purpose 62 United States Agency for International Development (USAID) 67 1311-GCDT CGIAR -Genebank Phase 2 Jan 2017 Dec 2022 1016-GOI0 Varietal improvement of potato for biotic resistance, enriching of germplasm. Mar 2007 Mar 2018 1261-USAI Nutrition Activity -VISTA Rwanda Oct 2015 Sep 2018 Genetic Improvement in Potato and Sweet GIZ Long-Term Grant (LTG) from Germany as a contribution to the genetic resources 1344-CIAT Healthier Diet (FSHD) under the A4NH CRP in Vietnam Jul 2017 Dec 2017 repatriación y uso de semillas de oca, olluco, mashua y yacón libres de virus. Targeted use of crop wild relatives for of California UNRESTRICTED (Center's Assets) _________________________________________________________ Phase 1 Phase 2 improved abiotic stress resistance in Rapid and Targeted Introgression of Traits Infrastruc Furnishings Furnishing 2017 2016 reported Expenses by Natural Windows Windows Center Phase 1 Phase 2 ________ Total -W1 & W2 30,115 3,910 23,533 27,443 (112) ________ ________ ________ ________ ________ 2,211 1,838 303 2,141 -________ ________ ________ ________ ________ 1267-USAI potato Oct 2015 Aug 2018 CRP 4,936 3,195 1,731 4,926 (10) Emergency Response with Potato and Sweet potato among drought-affected African Agriculture Technology Foundation European Comission -Agenzia Nazionale per le Nuove 1342-GIZ0 collections of CIP Jan 2017 Dec 2017 CRP 225 -225 225 -________ ________ ________ ________ ________ 4,842 1,936 2,017 3,953 -________ ________ ________ ________ ________ 19 -12 12 -________ ________ ________ ________ ________ 1,381 388 454 842 (45) ________ ________ ________ ________ ________ 1243-NCSU cultivated sweet potato Jan 2015 Nov 2018 CRP 250 100 66 166 -________ ________ ________ ________ ________ 4,263 2,427 1,353 3,780 (9) ________ ________ ________ ________ ________ 1269-RUCD via Genome Elimination Sep 2015 Aug 2018 CRP 280 103 119 222 -________ ________ ________ ________ ________ 280 103 119 222 -________ ________ ________ ________ Physical facilities ture and leasehold and equipment Work in progress Total Physical facilities Infrastructure and leasehold and equipment Work in progress Total Classification 1 & 2 1 & 2 Window 3 Bilateral Funds Total Windows Windows Direct Costs: Description 1 & 2 1 & 2 Research Costs 38,056 36,238 36,242 Personnel Costs -4,276 8,820 3,679 34 16,809 ________ 2,557 Universal Industries Limited 143 --143 -WPC-World Potato Congress INC. 1 12 -13 13 Others -Various projects IFRS ----(152) ___________ ___________ ___________ ___________ ___________ Sub Total Bilateral 16,144 1,129 (6,270) 11,003 10,476 ___________ ___________ ___________ ___________ ___________ Total 81,788 10,301 (29,148) 62,941 57,816 ___________ ___________ ___________ ___________ ___________ International Fund for 1285-USAI farmers in SNNP Region, Ethiopia Jun 2016 Jun 2018 CRP 1,300 295 715 1,010 -Development and testing of transgenic Tecnologie, L'Energia e lo International Food Policy IITA -International Institute of RTI International Cost Sub agreement Costs -Collaborator Others 5,898 5,891 7,086 ____________ ____________ CGIAR Collaboration Costs -10,783 1,300 356 -12,439 Opening Balance (77) -____________ Window 3 Austrian Development Agency (ADA) 1326-ADA0 Enhancing rural livelihoods in Georgia: Introducing Integrated Seed Health approaches to local potato seed systems Jul 2017 Jun 2020 CRP 500 -42 42 -________ ________ ________ ________ ________ 500 -42 42 -________ ________ ________ ________ ________ Bill and Melinda Gates Foundation (BMGF) ----1223-BMGF Jumpstart Ghana Value Chain Apr 2014 Mar 2017 CRP 4,000 3,512 428 3,940 -1230-BMGF SASHA II Jun 2014 Jul 2019 CRP 21,644 10,338 4,485 14,823 (104) 1256-BMGF Scopyng study to understand the importance of potato and sweet potato from a commodity diversification perspective in three priority states Oct 2015 Jan 2017 CRP 86 71 15 86 -1264-BMGF Building Nutritious Food Baskets: Scaling up Bio-fortified Crops for Nutrition Security in Nigeria and Tanzania (Reaching Agents of Change Phase 2) Oct 2015 Oct 2018 CRP 5,000 970 2,264 3,234 -1265-BMGF Building an Economically Sustainable, Integrated Seed System for Cassava in Nigeria Nov 2015 Dec 2019 CRP 11,612 1,289 2,680 3,969 -1295-BMGF NextGen Phytosanitation: Rapid Elimination of Viruses from RTB Plants for Crop Improvement and Seed Systems Oct 2016 Sep 2019 CRP 2,386 24 810 834 -________ ________ ________ ________ ________ 44,728 16,204 10,682 26,886 (104) ________ ________ ________ ________ ________ ---Government of China ---1078-CHI0 China Jan 2014 Dec 2017 CRP 4,870 2,635 1,650 4,285 -________ ________ ________ ________ ________ 4,870 2,635 1,650 4,285 -________ ________ ________ ________ ________ 1235-USAI Africa (VISTA) Mozambique Oct 2014 Sep 2021 CRP 4,250 1,402 1,838 3,240 (143) 1236-USAI The Viable Sweet potato Technologies in Africa (VISTA) Tanzania Oct 2014 Sep 2017 CRP 3,125 2,119 977 3,096 The Viable Sweet potato Technologies in Bilateral 1307-EC00 Sustained Diet Quality Improvement by Fortification with Climate-smart, Nutrition-Jan 2017 Jun 2021 CRP 4,000 -769 769 (70) GCDT -Global Crop Diversity Trust International Center for Tropical Agriculture (CIAT) 1279-PNIA 10481-Desarrollo de métodos de diagóstico fitosanitario (DAS-ELISA, secuenciamiento Dec 2015 Dec 2018 CRP 343 61 114 175 -University ( NCSU ) 1322-MFO0 Ecuador Grant No. 16-275 Apr 2017 Mar 2020 CRP 180 -28 28 ________ ________ ________ ________ ________ Total Bilateral 45,611 23,885 11,003 34,888 ________ ________ ________ ________ ________ (2,337) --Total Challenge Programs -W3 1,744 1,453 252 1,705 -________ ________ ________ ________ ________ 28 5 14 19 -________ ________ ________ ________ ________ 120 ----________ ________ ________ ________ ________ 1278-PNIA enfrentar el riesgo de enfermedades emergentes por el calentamiento global Dec 2015 Dec 2018 CRP 346 102 91 193 (6) North Carolina State Understanding Potato Seed Degeneration in Various projects IFRS -(152) 476 324 (2,186) ________ ________ ________ ________ ________ Balance as of December 31, 2017 725 2,259 4,552 429 7,965 64 313 1,116 123 1,616 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ Total 9,581 The McKnight Foundation Others Supporting preparation work of CCCAP in Agricultural Development (IFAD) 1215-IFAD Expanding utilization of RTB and reducing their post-harvest losses Jan 2014 Apr 2017 CRP 3,300 2,987 223 3,210 -1247-IFAD Food Resilience Through Root and Tuber Crops in Upland and Coastal Communities of the Asia-Pacific (FOODSTART+) May 2015 May 2018 CRP 200 144 3 147 -1272-IFAD Programme for Strengthening Innovation to Improve Income, Food Security and Resilience of Potato Producers Dec 2015 Dec 2018 CRP 1,400 169 485 654 -1284-IFAD Food Resilience Through Root and Tuber Crops in Upland and Coastal Communities of the Asia-Pacific (FOODSTART+) Nov 2015 Dec 2018 CRP 1,918 369 618 987 -________ ________ ________ ________ ________ 6,818 3,669 1,329 4,998 -________ ________ ________ ________ ________ ----International Livestock Research Institute (ILRI) 1262-ILRI Transforming Potato and Sweet potato for Food Security, Nutrition and Incomes in Kenya (FtF AVCD) Oct 2015 Sep 2018 CRP 4,283 1,285 1,519 2,804 -________ ________ ________ ________ ________ 4,283 1,285 1,519 2,804 -________ ________ ________ ________ ________ United States Agency for International Development (USAID) 1111-IBRD Late Blight / Sweet potato Weevil Oct 2010 Sep 2017 CRP 3,167 2,743 422 3,165 1202-USAI US-CGIAR Linkage Program CRP 3.4 Oct 2012 Mar 2017 CRP 440 404 17 421 -The Viable Sweet potato Technologies in 1122-IFPR Uganda Jan 2012 Dec 2017 CRP 1,139 955 163 1,118 -________ ________ ________ ________ 1,139 955 163 1,118 -________ ________ ________ ________ ________ 1296-GAU0 Talent Introduction Agreement -GANSU Oct 2016 Sep 2019 CRP 28 5 14 19 -________ ________ ________ ________ ________ 1300-HNC0 and HNC Jul 2016 Jun 2017 CRP 120 ---________ ________ ________ ________ ________ con técnicas de última generación para Balance as of December 31, 2016 833 2,158 2,762 357 6,110 79 313 1,146 -1,538 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ 7,648 -y UNALM en el diagnóstico de patógenos ________ 1271-EC00 (INPANDES) Dec 2015 Dec 2017 CRP 551 214 337 551 -(GAU) Evaluation and Breeding between CCCAP fortalecimiento de las capacidades de INIA 31 -13 13 -________ ________ ________ ________ ________ 24 12 13 25 -________ ________ ________ ________ ________ Balance as of January 1, 2016 844 1,989 2,999 -5,832 -213 908 -1,121 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ 6,953 -1292-USAI Nutritional Vegetables for Improved Food Security in Khatlon -Tajikistan Potatoes II Oct 2016 Sep 2019 CRP 390 18 113 131 -1293-USAI Mitigation Drought Impacts in Southern Mozambique Through Resilient, Nutritious Sweet potato Aug 2016 Jul 2017 CRP 900 92 808 900 -1337-USAI Extending Orange-fleshed Sweet potato Availability for Vulnerable Households through Good Agricultural Practices and Post-Harvest Storage Jul 2017 Jun 2018 CRP 275 -80 80 -________ ________ ________ ________ ________ 27,513 13,574 9,490 23,064 (322) ________ ________ ________ ________ ________ Total W3 90,923 39,205 25,015 64,220 (426) ________ ________ ________ ________ ________ Challenge Programs CIAT -International Center for Tropical Agriculture 1232-CIAT Bio-fortified Potato Varieties to help overcome Micronutrient Malnutrition in East Africa Africa and South Asia, Agreement #5322 Jan 2014 Dec 2017 CRP 605 498 89 587 -________ ________ ________ ________ ________ 605 498 89 587 -----IFPRI -International Food Policy Research Institute Varietal selection and seed systems technical support for OFSP large-scale dissemination in Northern and Western 1297-AATF potato with resistance to bacterial wilt using pflp and harp genes. Oct 2016 Sep 2019 CRP 467 15 139 154 -________ ________ ________ ________ ________ 467 15 139 154 -________ ________ ________ ________ ________ Asociación Pataz 1100-AP00 Evaluacion y seleccion de clones mediante la seleccion varietal participativa usando el diseño Mama & BB Feb 2013 Feb 2018 CRP 37 32 5 37 -________ ________ ________ ________ ________ 37 32 5 37 -________ ________ ________ ________ ________ 1327-ACIA AGB-2017-008 Integrating gender and social inclusion into agricultural value chain research in Vietnam Jun 2017 Dec 2018 CRP 250 -59 59 -________ ________ ________ ________ ________ 250 -59 59 -________ ________ ________ ________ ________ 1291-CIMM GENNOVATE: understanding and addressing gender norms as barriers to adoption at scale Jan 2016 Dec 2017 CRP 72 32 40 72 -________ ________ ________ ________ ________ 72 32 40 72 -________ ________ ________ ________ ________ European Comission Desarrollo de Innovaciones para la Seguridad Alimentaria y Nutricional en las zonas de integracion fronteriza Peru-Bolivia Sviluppo Economico Sostenible (ENEA) 1283-ENEA Linking genetic resources, genomes and phenotypes of Solaneceous crops -G2P-SOL Mar 2016 Feb 2021 CRP 478 52 117 169 -________ ________ ________ ________ ________ 478 52 117 169 -________ ________ ________ ________ ________ Federal Ministry of Agriculture and Rural Development 1218-NFM0 Nigeria Sweet Potato Jan 2014 Aug 2016 CRP 1,245 1,073 -1,073 -________ ________ ________ ________ ________ 1,245 1,073 -1,073 -________ ________ ________ ________ ________ Food and Agriculture Organization of the United Nations (FAO) 1249-FAO0 Adoption and diffusion of C88 potato variety in China: Spatial variability of productivity gains and cost savings and value chain development Jun 2015 Feb 2017 CRP 200 166 34 200 -1275-FAO0 W2B-PR-23 Biodiverse and Nutritious Potato Improvement across Peru, Nepal and Bhutan Dec 2015 Dec 2018 CRP 800 125 276 401 -________ ________ ________ ________ ________ 1,000 291 310 601 -________ ________ ________ ________ ________ Gansu Agricultural University Government of Germany 1194-ICIP Development and implementation of a sustainable IPM and surveillance program for the invasive tomato leaf miner, Tuta absolute (Meyrick), in North and sub-Saharan Africa Jun 2013 Mar 2017 CRP 244 214 30 244 -________ ________ ________ ________ ________ 244 214 30 244 -________ ________ ________ ________ ________ Government of Odisha 1225-GOO0 Generating advances in Income and Nutrition through sweet potato (GAINS) Dec 2013 Dec 2017 CRP 1,500 897 560 1,457 (2) ________ ________ ________ ________ ________ 1,500 897 560 1,457 (2) ________ ________ ________ ________ ________ Government of The Republic of Korea 1228-RDA0 Development of Sweet potato lines with high resistance to environment stresses against global warming Jun 2014 May 2017 CRP 120 53 68 121 -1274-RDA0 Stress Tolerances and Early Maturity for Adaptation to Climate Change Dec 2015 Dec 2020 CRP 550 10 158 168 ________ ________ ________ ________ ________ 670 63 226 289 -________ ________ ________ ________ ________ Hebei North College (HNC) Collaboration on Potato Germplasm 1277-PNIA del riego mediante el monitoreo del estatus hídrico para enfrentar al Cambio Climático. Dec 2015 Dec 2018 CRP 345 76 104 180 (15) 10471 -Viroma de la papa en el Perú y (NRI) 1321-NRI0 Nutritional Postharvest Loss Estimation Methodology (B0500x1) Jan 2017 Dec 2018 CRP 31 -13 13 -________ ________ ________ ________ ________ 1252-MNTZ holder farmers: A case of Sweet potato and Cassava Jun 2015 Apr 2018 CRP 314 125 90 215 ________ ________ ________ ________ ________ 314 125 90 215 -________ ________ ________ ________ ________ 1290-WPC0 Development in China and Asia Jul 2016 Jul 2017 CRP 24 12 13 25 ________ ________ ________ ________ ________ Net carrying amount -Closing Balance 3,284 ____________ ____________ 5,330 Promoting the Potato Industry's -INC. Balance as of December 31, 2017 713 328 3,452 -4,493 62 289 1,077 -1,428 5,921 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ IITA (1,895) ____________ ____________ (3,606) papa en zonas áridas: Mejorando el manejo Natural Research Institute popular varieties of root crops by small WPC-World Potato Congress Disposals --(3) -(3) -----(3) ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ CIP -(7,831) 9828-Uso efectivo del agua en el cultivo de -1276-PNIA monitoreo continuo de los principales patógenos de la papa. Dec 2015 Mar 2018 CRP 347 149 145 294 Fast-Tracking the access to improved and Additions 140 50 525 715 61 90 379 -530 1,245 CIAT (1,446) (2,018) (24) 8,121 4,941 2,661 7,602 (25) ________ ________ ________ ________ ________ Cooperatives 141 -143 143 -________ ________ ________ ________ ________ Balance as of December 31, 2016 573 278 2,930 -3,781 1 199 698 -898 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ Bioversity (1,784) (2,447) 4,679 Development of Potato Variety with Abiotic Research Institute (IFPRI) 1253-IFPR Global Futures and Strategic Foresight Project-IFPRI Sep 2015 Mar 2017 CRP 110 67 43 110 -1335-IFPR Provitamin A carotenoid sweet potato for an afficacy study of the effect of multiple bio fortified foods on micronutrient status an immune and cognitive function in children under 2 years old in India Jun 2017 Jun 2018 CRP 34 -17 17 -________ ________ ________ ________ ________ 144 67 60 127 -________ ________ ________ ________ ________ ----Instituto Nacional de Investigacion Agraria (INIA) -Programa Nacional de Innovacion Agraria (PNIA) ----10460-Caracterización de poblaciones de Phytopthora Infestans y Ralstonia Solanacearum en tres regiones agroecológicas del Perú y fortalecimiento de las capacidades del INIA para el Tropical Agriculture 1268-IITA Africa RISING going to scale in the Eastern Province of Zambia -Theme 2 (OFSP) Nov 2015 Sep 2017 CRP 187 126 61 187 -________ ________ ________ ________ ________ 187 126 61 187 -________ ________ ________ ________ ________ Irish Aid 1147-IAI0 Nutritious Orange-fleshed Sweet potato for Niassa: Combatting Food Insecurity & Vitamin A Deficiency Through Effective Delivery of A Bio fortified Crop Nov 2012 Dec 2018 CRP 2,582 1,992 590 2,582 -1209-IAI0 Scaling out sweet potato and potato-led security in Tigray and SNNPR, Ethiopia Nov 2013 Mar 2017 CRP 2,539 2,354 185 2,539 -1280-IAI0 Root and Tuber Crops for Agricultural Transformation in Malawi (RTC-ACTION Malawi) Apr 2016 Mar 2018 CRP 2,400 595 1,547 2,142 (25) 1338-IAI0 Strengthening institutional systems for scaling-up OFSP for improved nutrition and food security in Tigray and SNNPR, Ethiopia Jul 2017 Apr 2018 CRP 600 -339 339 -________ ________ ________ ________ ________ Corridor (BAGC) 1270-BAGC Diffusion and uptake of Mozambican potato varieties in the Beira Corridor Sep 2015 Jul 2017 CRP 88 18 1 19 -________ ________ ________ ________ ________ 88 18 1 19 -________ ________ ________ ________ ________ The Ministry of Agriculture, Food Security and 1063-USAI Tigray (Ethiopia) Sep 2009 Mar 2017 CRP 10,543 10,475 67 10,542 ________ ________ ________ ________ 10,543 10,475 67 10,542 -________ ________ ________ ________ ________ Universal Industries Limited 1301-UIL0 nutritional products Feb 2015 Jul 2017 CRP 141 -143 143 -________ ________ ________ ________ ________ Additions 132 45 504 -681 1 56 327 -384 1,065 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ Less: Disbursements ___________ ____________ (1) Add: Cash Receipts from Lead Center -17,948 orange-fleshed sweet potato (OFSP) based Balance as of January 1, 2016 441 233 2,426 -3,100 -143 371 -514 3,614 Opening Balance 8,409 3,284 Development and commercialization of before IFRS conversion 585 575 12,449 -13,609 324 372 2,430 -3,126 IFRS adjustments (144) (342) (10,023) -(10,509) (324) (229) (2,059) -(2,612) ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ Total Indirect Costs / Total Direct Research Costs 15% 14% 15% (13,121) Total Indirect Costs / Total Operating Expenses 13% 12% 13% Description 1 & 2 1 & 2 16,735 Direct Research Costs / Total Operating Expenses 87% 88% Windows Windows 87% Balance as of January 1, 2016 Phase 1 Phase 2 Cost Ratios (1) Accumulated Depreciation Funding Report ________ -interventions to improve nutrition and food 1348-RTI0 Private sector driven agricultural growth project Nov 2017 Mar 2019 CRP 198 -1 1 -________ ________ ________ ________ ________ 198 -1 1 -________ ________ ________ ________ ________ Syngenta Foundation for Sustainable Agriculture 1281-SFSA The Collaborative Breeding of Five Tropically Adapted Potato Varieties Apr 2016 Dec 2020 CRP 2,000 47 258 305 -________ ________ ________ ________ ________ 2,000 47 258 305 -________ ________ ________ ________ ________ The Beira Agricultural Growth United Purpose 1343-UP00 Developing Integrated Value chains to Enhance Rural Smallholders' Incomes and Food Jan 2017 May 2020 CRP 525 -31 31 -________ ________ ________ ________ ________ 525 -31 31 -________ ________ ________ ________ United States Agency for International Development (USAID) Exploiting the potential of potato and sweet dependence on cereals in SNNPR and Balance as of December 31, 2017 1,438 2,587 8,004 429 12,458 126 602 2,193 123 3,044 15,502 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ Total Operating Expenses 50,596 47,971 ____________ ____________ ____________ 49,931 Grand Total -All Costs -18,614 24,464 9,045 102 ____________ ____________ ____________ ____________ ____________ ____________ 52,225 potato to reduce food insecurity and Others --(9) -(9) --(5) -(5) (14) ___________ _________ ___________ _________ __________ ____________ ____________ ____________ ____________ Balance as of December 31, 2016 1,406 2,436 5,692 357 9,891 80 512 1,844 -2,436 12,327 ___________ _________ ___________ _________ __________ ____________ ____________ ____________ ____________ Additions 32 151 2,328 72 2,583 46 90 349 123 608 Disposals --(16) -(16) -----(16) ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ Total Indirect Costs 6,642 5,842 ____________ ____________ ____________ 6,603 Deferred depreciation --78 14 -____________ ____________ ____________ ____________ ____________ ____________ 92 3,191 Unallocable Indirect Costs 841 797 797 ____________ ____________ ____________ Total Costs -18,614 24,386 9,031 102 52,133 ___________ ____________ Management 5,801 5,045 5,806 Indirect Costs -944 2,802 922 -____________ ____________ ____________ ____________ ____________ ____________ 4,668 ___________ ____________ Indirect Costs: Sub-total Direct Costs -17,670 21,584 8,109 102 47,465 ________ Balance as of January 1, 2016 before IFRS conversion 1,556 2,233 13,856 51 17,696 324 372 2,441 -3,137 20,833 IFRS adjustments (271) (11) (8,433) (51) (8,766) (324) (16) (1,162) -(1,502) (10,268) ___________ _________ ___________ _________ __________ ____________ ____________ ____________ ____________ Sub Total Direct Research Costs 43,954 42,129 Other Collaboration Costs -737 4,017 787 -5,541 Add: Cash Receipts from Lead Center 77 -43,328 ____________ ____________ ____________ CRP Collaborator Costs -CGIAR Centers (1) 12,550 9,360 Supplies and Services -1,543 5,984 2,581 64 10,172 Less: Disbursements --____________ ____________ 8,165 ____________ ____________ ____________ Operational Travel -331 837 482 4 1,654 ___________ ____________ Balance as of January 1, 2016 1,285 2,222 5,425 -8,932 -356 1,279 -1,635 10,567 Additions 121 214 276 357 968 80 156 570 -806 1,774 Total Research Costs 56,504 51,489 ____________ ____________ Cost Sharing Percentage --508 79 -____________ ____________ ____________ ____________ ____________ ____________ 587 ____________ 51,493 Depreciation/Amortization --118 145 -263 Closing Balance --____________ ____________ Grants revenue ___________________________________ 2017 2016 2,699 4,729 298 272 15 15 118 120 ___________ ___________ 3,130 5,136 ___________ ___________ 8 8 ___________ ___________ 8 8 ___________ ___________ 18,614 14,084 56 28 115 --8 480 792 -180 -107 34 --185 -12 4,234 4,456 ___________ ___________ 23,533 19,852 ___________ ___________ 42 -10,682 9,561 1,650 1,002 303 177 1,329 2,274 1,519 1,235 9,490 7,757 ___________ ___________ 25,015 22,006 ___________ 1,176 3,375 (72) ___________ Grants revenue ___________________________________ 2017 2016 89 155 163 183 ___________ ___________ 252 338 ___________ ___________ 94 49 139 15 5 1 59 --29 40 32 1,106 214 117 52 -(1) 310 179 14 5 445 481 -7 2,017 1,410 30 67 560 340 226 79 --12 -60 17 454 388 61 126 -156 2,661 1,976 -156 13 -1,353 1,542 476 -1 --271 ___________________________________ 2017 2016 Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation Expenditure Current year Total Expenditure Deferred Depreciation ________ ________ ________ 258 Grants revenue 1 ---94 143 -________ ________ ________ ________ ________ ________ 478 478 -1,287 3,614 (9) 18 90 107 28 32 119 103 31 -67 4,234 4,234 (112) ________ ________ ________ 4,234 4,234 (112) ________ ________ 303 2,141 -________ ________ ________ 1,613 2,720 (97) 94 143 -________ ________ ________ 1,106 1,320 (70) ________ ________ ________ 12 12 -________ ________ ________ ________ ________ ________ RESTRICTED PROJECTS Deferred revenue (1) --(2,231) ___________ (2,232) ___________ -___________ -___________ (5,331) ---(12) -----(147) ___________ (5,490) ___________ (69) (6,926) (458) (73) (365) (538) (6,727) ___________ (15,156) ___________ 4,730 2,199 Deferred revenue --___________ -___________ (157) (149) -(55) --(367) --0 (4) (61) -(730) (3) (2) (162) (18) (7) (15) (260) --(1,478) -(5) (163) (2,186) --(294) Deferred revenue Total Grant Receivables from 1,644 292 -118 ___________ 2,054 ___________ -___________ -___________ -11 47 -107 -----1,030 ___________ 1,195 ___________ 3 1,842 -2,277 879 882 ___________ 5,883 ___________ CRP Receivables from 28 12 ___________ 40 ___________ -----30 57 47 253 122 -92 -322 40 ----14 --5 -10 --1 --Receivables from CRP/Non CRP Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years CRP/Non CRP Total Grant Pledge Expenditure Prior Years ________ ________ ----CRP 300 49 ________ ________ ________ ________ CRP 501 -CRP 4,013 2,327 2016 74 (99) -(24) 50 --(31) --CRP 4,470 -________ ________ 4,470 -________ ________ CRP 2,211 1,838 ________ ________ CRP 4,000 1,107 300 49 ________ ________ 4,551 214 ________ ________ CRP 19 -________ ________ ________ ________ __________________________________________________________________ previously _______________ _____________________________________________________________________________ Funds Available Department for International Development (DFID) Donors A. Unrestricted W3 -Unrestricted 1,056 Irish Aid -IA 6 Government of Turkey 15 Government of China 2,231 ___________ Subtotal Window 3 -Unrestricted 3,308 ___________ Bilateral -Unrestricted Government of Philippines 8 ___________ Sub Total Bilateral -Unrestricted 8 ___________ Bilateral Restricted Windows 1 & 2 CGIAR Research Program on Roots, Tuber and Bananas -CRP 16 RTB 23,945 CIAT -International Center for Tropical Agriculture -CRP 22 CCAFS 45 CIAT -International Center for Tropical Agriculture -Platform Big Data PTF32 68 ICARDA -International Center for Agricultural Research in the Dry Areas -CRP 1.1 -IFPRI -International Food Policy Research Institute -CRP 23 PIM 385 IFPRI -International Food Policy Research Institute -CRP 21 A4NH -IITA -International Institute of Tropical Agriculture -CRP 1.2 -IITA -International Institute of Tropical Agriculture -Platform Genebanks PTF 33 34 IWMI -International Water Management Institute -CRP 5 -ICRAF -World Agroforestry Centre -CRP 23 PIM -GCDT -Global Crop Diversity Trust -Platform Genebanks PTF 33 3,351 ___________ Sub Total Windows 1 & 2 27,828 ___________ Window 3 Austrian Development Agency (ADA) 111 Bill and Melinda Gates Foundation (BMGF) 17,605 Government of China 266 Government of India 376 International Fund for Agricultural Development (IFAD) (583) International Livestock Research Institute (ILRI) 1,178 United States Agency for International Development (USAID) 15,335 ___________ Sub Total Window 3 34,288 ___________ 1238-USAI Africa (VISTA) Malawi Oct 2014 Jun 2019 Donors Funds Available Window 3 -Challenge Program CIAT -International Center for Tropical Agriculture (Harvest Plus) 61 IFPRI -International Food Policy Research Institute (Harvest Plus) 151 ___________ Sub Total Challenge Programs -Window 3 212 ___________ Bilateral 2BLADES Foundation 251 African Agriculture Technology Foundation 288 Asociación Pataz 5 Australian Centre for International Agricultural Research 114 Bill and Melinda Gates Foundation -Centro Internacional de Mejoramiento de Maiz y Trigo (CIMMYT) 10 European Comission 1,416 European Comission -Agenzia Nazionale per le Nuove Tecnologie, L'Energia e lo Sviluppo Economico Sostenible (ENEA) 70 Federal Ministry of Agriculture and Rural Development (253) Food and Agriculture Organization of the United Nations (FAO) 188 Gansu Agricultural University (GAU) 18 GCDT -Global Crop Diversity Trust 414 Government of Spain -Government of Germany -Federal Ministry for Economic Cooperation and Development (BMZ) and German Technical Cooperation (GTZ) 2,425 Government of Germany (7) Government of Odisha 562 Government of The Republic of Korea 388 Hebei North College (HNC) 18 International Center for Tropical Agriculture (CIAT) 19 International Food Policy Research Institute (IFPRI) 61 Instituto Nacional de Investigacion Agraria (INIA) -Programa Nacional de Innovacion Agraria (PNIA) 714 IITA-International Institute of Tropical Agriculture 61 ILRI -International Livestock Research Institute (ILRI) -Irish Aid 4,134 Michigan State University -Natural Research Institute (NRI) 8 North Carolina State University ( NCSU ) 1,516 Others 2,662 RTI International -Syngenta Crop Protection AG -Syngenta Foundation for Sustainable Agriculture 552 Donors Funds Available Donor and Program/Project Start Date End Date GCDT -Global Crop Diversity Donor and Program/Project Start Date End Date Donor and Program/Project Start Date End Date Feed the Future Rwanda Orange Fleshed Donor and Program/Project Start Date End Date 2BLADES Foundation Donor and Program/Project Start Date End Date Smart Orange-fleshed Sweet potato in Donor and Program/Project Start Date End Date GIZ Attributed Funds for Ex Situ Genetic Donor and Program/Project Start Date End Date Collaboration on Specific Objectives in the Donor and Program/Project Start Date End Date de fragmentos pequeños de RNA (sSRSA) y Donor and Program/Project Start Date End Date GTSPI: Genomic Tools for Sweet potato Donor and Program/Project Start Date End Date Indirect Cost Computation -Exhibit IV For the year ended 31 December 2017 and 2016 CRP Water, Land & Ecosystems -Expenditure Report -Exhibit V For the year ended 31 December 2017 The Beira Agricultural Growth Corridor (BAGC) 1 Trust Government of India Sweet Potato (OFSP) for Income and 1288-BLAD Contribution for LB Project Jan 2016 Dec 2017 Southern Nations, Nationalities and Peoples 1339-GIZ0 Resources Conservation Jan 2017 Dec 2017 Flagship Programme Food System for PCR) para incrementar la distribución, 1242-NCSU Improvement Sep 2014 Aug 2018 The Regents of the University Funding Report The Ministry of Agriculture, Food Security and Cooperatives 115 The McKnight Foundation 52 The Regents of the University of California 69 United Purpose 62 United States Agency for International Development (USAID) 67 1311-GCDT CGIAR -Genebank Phase 2 Jan 2017 Dec 2022 1016-GOI0 Varietal improvement of potato for biotic resistance, enriching of germplasm. Mar 2007 Mar 2018 1261-USAI Nutrition Activity -VISTA Rwanda Oct 2015 Sep 2018 Genetic Improvement in Potato and Sweet GIZ Long-Term Grant (LTG) from Germany as a contribution to the genetic resources 1344-CIAT Healthier Diet (FSHD) under the A4NH CRP in Vietnam Jul 2017 Dec 2017 repatriación y uso de semillas de oca, olluco, mashua y yacón libres de virus. Targeted use of crop wild relatives for of California UNRESTRICTED (Center's Assets) _________________________________________________________ Phase 1 Phase 2 improved abiotic stress resistance in Rapid and Targeted Introgression of Traits Infrastruc Furnishings Furnishing 2017 2016 reported Expenses by Natural Windows Windows Center Phase 1 Phase 2 ________ Total -W1 & W2 30,115 3,910 23,533 27,443 (112) ________ ________ ________ ________ ________ 2,211 1,838 303 2,141 -________ ________ ________ ________ ________ 1267-USAI potato Oct 2015 Aug 2018 CRP 4,936 3,195 1,731 4,926 (10) Emergency Response with Potato and Sweet potato among drought-affected African Agriculture Technology Foundation European Comission -Agenzia Nazionale per le Nuove 1342-GIZ0 collections of CIP Jan 2017 Dec 2017 CRP 225 -225 225 -________ ________ ________ ________ ________ 4,842 1,936 2,017 3,953 -________ ________ ________ ________ ________ 19 -12 12 -________ ________ ________ ________ ________ 1,381 388 454 842 (45) ________ ________ ________ ________ ________ 1243-NCSU cultivated sweet potato Jan 2015 Nov 2018 CRP 250 100 66 166 -________ ________ ________ ________ ________ 4,263 2,427 1,353 3,780 (9) ________ ________ ________ ________ ________ 1269-RUCD via Genome Elimination Sep 2015 Aug 2018 CRP 280 103 119 222 -________ ________ ________ ________ ________ 280 103 119 222 -________ ________ ________ ________ Physical facilities ture and leasehold and equipment Work in progress Total Physical facilities Infrastructure and leasehold and equipment Work in progress Total Classification 1 & 2 1 & 2 Window 3 Bilateral Funds Total Windows Windows Direct Costs: Description 1 & 2 1 & 2 Research Costs 38,056 36,238 36,242 Personnel Costs -4,276 8,820 3,679 34 16,809 ________ 2,557 Universal Industries Limited 143 --143 -WPC-World Potato Congress INC. 1 12 -13 13 Others -Various projects IFRS ----(152) ___________ ___________ ___________ ___________ ___________ Sub Total Bilateral 16,144 1,129 (6,270) 11,003 10,476 ___________ ___________ ___________ ___________ ___________ Total 81,788 10,301 (29,148) 62,941 57,816 ___________ ___________ ___________ ___________ ___________ International Fund for 1285-USAI farmers in SNNP Region, Ethiopia Jun 2016 Jun 2018 CRP 1,300 295 715 1,010 -Development and testing of transgenic Tecnologie, L'Energia e lo International Food Policy IITA -International Institute of RTI International Cost Sub agreement Costs -Collaborator Others 5,898 5,891 7,086 ____________ ____________ CGIAR Collaboration Costs -10,783 1,300 356 -12,439 Opening Balance (77) -____________ Window 3 Austrian Development Agency (ADA) 1326-ADA0 Enhancing rural livelihoods in Georgia: Introducing Integrated Seed Health approaches to local potato seed systems Jul 2017 Jun 2020 CRP 500 -42 42 -________ ________ ________ ________ ________ 500 -42 42 -________ ________ ________ ________ ________ Bill and Melinda Gates Foundation (BMGF) ----1223-BMGF Jumpstart Ghana Value Chain Apr 2014 Mar 2017 CRP 4,000 3,512 428 3,940 -1230-BMGF SASHA II Jun 2014 Jul 2019 CRP 21,644 10,338 4,485 14,823 (104) 1256-BMGF Scopyng study to understand the importance of potato and sweet potato from a commodity diversification perspective in three priority states Oct 2015 Jan 2017 CRP 86 71 15 86 -1264-BMGF Building Nutritious Food Baskets: Scaling up Bio-fortified Crops for Nutrition Security in Nigeria and Tanzania (Reaching Agents of Change Phase 2) Oct 2015 Oct 2018 CRP 5,000 970 2,264 3,234 -1265-BMGF Building an Economically Sustainable, Integrated Seed System for Cassava in Nigeria Nov 2015 Dec 2019 CRP 11,612 1,289 2,680 3,969 -1295-BMGF NextGen Phytosanitation: Rapid Elimination of Viruses from RTB Plants for Crop Improvement and Seed Systems Oct 2016 Sep 2019 CRP 2,386 24 810 834 -________ ________ ________ ________ ________ 44,728 16,204 10,682 26,886 (104) ________ ________ ________ ________ ________ ---Government of China ---1078-CHI0 China Jan 2014 Dec 2017 CRP 4,870 2,635 1,650 4,285 -________ ________ ________ ________ ________ 4,870 2,635 1,650 4,285 -________ ________ ________ ________ ________ 1235-USAI Africa (VISTA) Mozambique Oct 2014 Sep 2021 CRP 4,250 1,402 1,838 3,240 (143) 1236-USAI The Viable Sweet potato Technologies in Africa (VISTA) Tanzania Oct 2014 Sep 2017 CRP 3,125 2,119 977 3,096 The Viable Sweet potato Technologies in Bilateral 1307-EC00 Sustained Diet Quality Improvement by Fortification with Climate-smart, Nutrition-Jan 2017 Jun 2021 CRP 4,000 -769 769 (70) GCDT -Global Crop Diversity Trust International Center for Tropical Agriculture (CIAT) 1279-PNIA 10481-Desarrollo de métodos de diagóstico fitosanitario (DAS-ELISA, secuenciamiento Dec 2015 Dec 2018 CRP 343 61 114 175 -University ( NCSU ) 1322-MFO0 Ecuador Grant No. 16-275 Apr 2017 Mar 2020 CRP 180 -28 28 ________ ________ ________ ________ ________ Total Bilateral 45,611 23,885 11,003 34,888 ________ ________ ________ ________ ________ (2,337) --Total Challenge Programs -W3 1,744 1,453 252 1,705 -________ ________ ________ ________ ________ 28 5 14 19 -________ ________ ________ ________ ________ 120 ----________ ________ ________ ________ ________ 1278-PNIA enfrentar el riesgo de enfermedades emergentes por el calentamiento global Dec 2015 Dec 2018 CRP 346 102 91 193 (6) North Carolina State Understanding Potato Seed Degeneration in Various projects IFRS -(152) 476 324 (2,186) ________ ________ ________ ________ ________ Balance as of December 31, 2017 725 2,259 4,552 429 7,965 64 313 1,116 123 1,616 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ Total 9,581 The McKnight Foundation Others Supporting preparation work of CCCAP in Agricultural Development (IFAD) 1215-IFAD Expanding utilization of RTB and reducing their post-harvest losses Jan 2014 Apr 2017 CRP 3,300 2,987 223 3,210 -1247-IFAD Food Resilience Through Root and Tuber Crops in Upland and Coastal Communities of the Asia-Pacific (FOODSTART+) May 2015 May 2018 CRP 200 144 3 147 -1272-IFAD Programme for Strengthening Innovation to Improve Income, Food Security and Resilience of Potato Producers Dec 2015 Dec 2018 CRP 1,400 169 485 654 -1284-IFAD Food Resilience Through Root and Tuber Crops in Upland and Coastal Communities of the Asia-Pacific (FOODSTART+) Nov 2015 Dec 2018 CRP 1,918 369 618 987 -________ ________ ________ ________ ________ 6,818 3,669 1,329 4,998 -________ ________ ________ ________ ________ ----International Livestock Research Institute (ILRI) 1262-ILRI Transforming Potato and Sweet potato for Food Security, Nutrition and Incomes in Kenya (FtF AVCD) Oct 2015 Sep 2018 CRP 4,283 1,285 1,519 2,804 -________ ________ ________ ________ ________ 4,283 1,285 1,519 2,804 -________ ________ ________ ________ ________ United States Agency for International Development (USAID) 1111-IBRD Late Blight / Sweet potato Weevil Oct 2010 Sep 2017 CRP 3,167 2,743 422 3,165 1202-USAI US-CGIAR Linkage Program CRP 3.4 Oct 2012 Mar 2017 CRP 440 404 17 421 -The Viable Sweet potato Technologies in 1122-IFPR Uganda Jan 2012 Dec 2017 CRP 1,139 955 163 1,118 -________ ________ ________ ________ 1,139 955 163 1,118 -________ ________ ________ ________ ________ 1296-GAU0 Talent Introduction Agreement -GANSU Oct 2016 Sep 2019 CRP 28 5 14 19 -________ ________ ________ ________ ________ 1300-HNC0 and HNC Jul 2016 Jun 2017 CRP 120 ---________ ________ ________ ________ ________ con técnicas de última generación para Balance as of December 31, 2016 833 2,158 2,762 357 6,110 79 313 1,146 -1,538 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ 7,648 -y UNALM en el diagnóstico de patógenos ________ 1271-EC00 (INPANDES) Dec 2015 Dec 2017 CRP 551 214 337 551 -(GAU) Evaluation and Breeding between CCCAP fortalecimiento de las capacidades de INIA 31 -13 13 -________ ________ ________ ________ ________ 24 12 13 25 -________ ________ ________ ________ ________ Balance as of January 1, 2016 844 1,989 2,999 -5,832 -213 908 -1,121 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ 6,953 -1292-USAI Nutritional Vegetables for Improved Food Security in Khatlon -Tajikistan Potatoes II Oct 2016 Sep 2019 CRP 390 18 113 131 -1293-USAI Mitigation Drought Impacts in Southern Mozambique Through Resilient, Nutritious Sweet potato Aug 2016 Jul 2017 CRP 900 92 808 900 -1337-USAI Extending Orange-fleshed Sweet potato Availability for Vulnerable Households through Good Agricultural Practices and Post-Harvest Storage Jul 2017 Jun 2018 CRP 275 -80 80 -________ ________ ________ ________ ________ 27,513 13,574 9,490 23,064 (322) ________ ________ ________ ________ ________ Total W3 90,923 39,205 25,015 64,220 (426) ________ ________ ________ ________ ________ Challenge Programs CIAT -International Center for Tropical Agriculture 1232-CIAT Bio-fortified Potato Varieties to help overcome Micronutrient Malnutrition in East Africa Africa and South Asia, Agreement #5322 Jan 2014 Dec 2017 CRP 605 498 89 587 -________ ________ ________ ________ ________ 605 498 89 587 -----IFPRI -International Food Policy Research Institute Varietal selection and seed systems technical support for OFSP large-scale dissemination in Northern and Western 1297-AATF potato with resistance to bacterial wilt using pflp and harp genes. Oct 2016 Sep 2019 CRP 467 15 139 154 -________ ________ ________ ________ ________ 467 15 139 154 -________ ________ ________ ________ ________ Asociación Pataz 1100-AP00 Evaluacion y seleccion de clones mediante la seleccion varietal participativa usando el diseño Mama & BB Feb 2013 Feb 2018 CRP 37 32 5 37 -________ ________ ________ ________ ________ 37 32 5 37 -________ ________ ________ ________ ________ 1327-ACIA AGB-2017-008 Integrating gender and social inclusion into agricultural value chain research in Vietnam Jun 2017 Dec 2018 CRP 250 -59 59 -________ ________ ________ ________ ________ 250 -59 59 -________ ________ ________ ________ ________ 1291-CIMM GENNOVATE: understanding and addressing gender norms as barriers to adoption at scale Jan 2016 Dec 2017 CRP 72 32 40 72 -________ ________ ________ ________ ________ 72 32 40 72 -________ ________ ________ ________ ________ European Comission Desarrollo de Innovaciones para la Seguridad Alimentaria y Nutricional en las zonas de integracion fronteriza Peru-Bolivia Sviluppo Economico Sostenible (ENEA) 1283-ENEA Linking genetic resources, genomes and phenotypes of Solaneceous crops -G2P-SOL Mar 2016 Feb 2021 CRP 478 52 117 169 -________ ________ ________ ________ ________ 478 52 117 169 -________ ________ ________ ________ ________ Federal Ministry of Agriculture and Rural Development 1218-NFM0 Nigeria Sweet Potato Jan 2014 Aug 2016 CRP 1,245 1,073 -1,073 -________ ________ ________ ________ ________ 1,245 1,073 -1,073 -________ ________ ________ ________ ________ Food and Agriculture Organization of the United Nations (FAO) 1249-FAO0 Adoption and diffusion of C88 potato variety in China: Spatial variability of productivity gains and cost savings and value chain development Jun 2015 Feb 2017 CRP 200 166 34 200 -1275-FAO0 W2B-PR-23 Biodiverse and Nutritious Potato Improvement across Peru, Nepal and Bhutan Dec 2015 Dec 2018 CRP 800 125 276 401 -________ ________ ________ ________ ________ 1,000 291 310 601 -________ ________ ________ ________ ________ Gansu Agricultural University Government of Germany 1194-ICIP Development and implementation of a sustainable IPM and surveillance program for the invasive tomato leaf miner, Tuta absolute (Meyrick), in North and sub-Saharan Africa Jun 2013 Mar 2017 CRP 244 214 30 244 -________ ________ ________ ________ ________ 244 214 30 244 -________ ________ ________ ________ ________ Government of Odisha 1225-GOO0 Generating advances in Income and Nutrition through sweet potato (GAINS) Dec 2013 Dec 2017 CRP 1,500 897 560 1,457 (2) ________ ________ ________ ________ ________ 1,500 897 560 1,457 (2) ________ ________ ________ ________ ________ Government of The Republic of Korea 1228-RDA0 Development of Sweet potato lines with high resistance to environment stresses against global warming Jun 2014 May 2017 CRP 120 53 68 121 -1274-RDA0 Stress Tolerances and Early Maturity for Adaptation to Climate Change Dec 2015 Dec 2020 CRP 550 10 158 168 ________ ________ ________ ________ ________ 670 63 226 289 -________ ________ ________ ________ ________ Hebei North College (HNC) Collaboration on Potato Germplasm 1277-PNIA del riego mediante el monitoreo del estatus hídrico para enfrentar al Cambio Climático. Dec 2015 Dec 2018 CRP 345 76 104 180 (15) 10471 -Viroma de la papa en el Perú y (NRI) 1321-NRI0 Nutritional Postharvest Loss Estimation Methodology (B0500x1) Jan 2017 Dec 2018 CRP 31 -13 13 -________ ________ ________ ________ ________ 1252-MNTZ holder farmers: A case of Sweet potato and Cassava Jun 2015 Apr 2018 CRP 314 125 90 215 ________ ________ ________ ________ ________ 314 125 90 215 -________ ________ ________ ________ ________ 1290-WPC0 Development in China and Asia Jul 2016 Jul 2017 CRP 24 12 13 25 ________ ________ ________ ________ ________ Net carrying amount -Closing Balance 3,284 ____________ ____________ 5,330 Promoting the Potato Industry's -INC. Balance as of December 31, 2017 713 328 3,452 -4,493 62 289 1,077 -1,428 5,921 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ IITA (1,895) ____________ ____________ (3,606) papa en zonas áridas: Mejorando el manejo Natural Research Institute popular varieties of root crops by small WPC-World Potato Congress Disposals --(3) -(3) -----(3) ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ CIP -(7,831) 9828-Uso efectivo del agua en el cultivo de -1276-PNIA monitoreo continuo de los principales patógenos de la papa. Dec 2015 Mar 2018 CRP 347 149 145 294 Fast-Tracking the access to improved and Additions 140 50 525 715 61 90 379 -530 1,245 CIAT (1,446) (2,018) (24) 8,121 4,941 2,661 7,602 (25) ________ ________ ________ ________ ________ Cooperatives 141 -143 143 -________ ________ ________ ________ ________ Balance as of December 31, 2016 573 278 2,930 -3,781 1 199 698 -898 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ Bioversity (1,784) (2,447) 4,679 Development of Potato Variety with Abiotic Research Institute (IFPRI) 1253-IFPR Global Futures and Strategic Foresight Project-IFPRI Sep 2015 Mar 2017 CRP 110 67 43 110 -1335-IFPR Provitamin A carotenoid sweet potato for an afficacy study of the effect of multiple bio fortified foods on micronutrient status an immune and cognitive function in children under 2 years old in India Jun 2017 Jun 2018 CRP 34 -17 17 -________ ________ ________ ________ ________ 144 67 60 127 -________ ________ ________ ________ ________ ----Instituto Nacional de Investigacion Agraria (INIA) -Programa Nacional de Innovacion Agraria (PNIA) ----10460-Caracterización de poblaciones de Phytopthora Infestans y Ralstonia Solanacearum en tres regiones agroecológicas del Perú y fortalecimiento de las capacidades del INIA para el Tropical Agriculture 1268-IITA Africa RISING going to scale in the Eastern Province of Zambia -Theme 2 (OFSP) Nov 2015 Sep 2017 CRP 187 126 61 187 -________ ________ ________ ________ ________ 187 126 61 187 -________ ________ ________ ________ ________ Irish Aid 1147-IAI0 Nutritious Orange-fleshed Sweet potato for Niassa: Combatting Food Insecurity & Vitamin A Deficiency Through Effective Delivery of A Bio fortified Crop Nov 2012 Dec 2018 CRP 2,582 1,992 590 2,582 -1209-IAI0 Scaling out sweet potato and potato-led security in Tigray and SNNPR, Ethiopia Nov 2013 Mar 2017 CRP 2,539 2,354 185 2,539 -1280-IAI0 Root and Tuber Crops for Agricultural Transformation in Malawi (RTC-ACTION Malawi) Apr 2016 Mar 2018 CRP 2,400 595 1,547 2,142 (25) 1338-IAI0 Strengthening institutional systems for scaling-up OFSP for improved nutrition and food security in Tigray and SNNPR, Ethiopia Jul 2017 Apr 2018 CRP 600 -339 339 -________ ________ ________ ________ ________ Corridor (BAGC) 1270-BAGC Diffusion and uptake of Mozambican potato varieties in the Beira Corridor Sep 2015 Jul 2017 CRP 88 18 1 19 -________ ________ ________ ________ ________ 88 18 1 19 -________ ________ ________ ________ ________ The Ministry of Agriculture, Food Security and 1063-USAI Tigray (Ethiopia) Sep 2009 Mar 2017 CRP 10,543 10,475 67 10,542 ________ ________ ________ ________ 10,543 10,475 67 10,542 -________ ________ ________ ________ ________ Universal Industries Limited 1301-UIL0 nutritional products Feb 2015 Jul 2017 CRP 141 -143 143 -________ ________ ________ ________ ________ Additions 132 45 504 -681 1 56 327 -384 1,065 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ Less: Disbursements ___________ ____________ (1) Add: Cash Receipts from Lead Center -17,948 orange-fleshed sweet potato (OFSP) based Balance as of January 1, 2016 441 233 2,426 -3,100 -143 371 -514 3,614 Opening Balance 8,409 3,284 Development and commercialization of before IFRS conversion 585 575 12,449 -13,609 324 372 2,430 -3,126 IFRS adjustments (144) (342) (10,023) -(10,509) (324) (229) (2,059) -(2,612) ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ Total Indirect Costs / Total Direct Research Costs 15% 14% 15% (13,121) Total Indirect Costs / Total Operating Expenses 13% 12% 13% Description 1 & 2 1 & 2 16,735 Direct Research Costs / Total Operating Expenses 87% 88% Windows Windows 87% Balance as of January 1, 2016 Phase 1 Phase 2 Cost Ratios (1) Accumulated Depreciation Funding Report ________ -interventions to improve nutrition and food 1348-RTI0 Private sector driven agricultural growth project Nov 2017 Mar 2019 CRP 198 -1 1 -________ ________ ________ ________ ________ 198 -1 1 -________ ________ ________ ________ ________ Syngenta Foundation for Sustainable Agriculture 1281-SFSA The Collaborative Breeding of Five Tropically Adapted Potato Varieties Apr 2016 Dec 2020 CRP 2,000 47 258 305 -________ ________ ________ ________ ________ 2,000 47 258 305 -________ ________ ________ ________ ________ The Beira Agricultural Growth United Purpose 1343-UP00 Developing Integrated Value chains to Enhance Rural Smallholders' Incomes and Food Jan 2017 May 2020 CRP 525 -31 31 -________ ________ ________ ________ ________ 525 -31 31 -________ ________ ________ ________ United States Agency for International Development (USAID) Exploiting the potential of potato and sweet dependence on cereals in SNNPR and Balance as of December 31, 2017 1,438 2,587 8,004 429 12,458 126 602 2,193 123 3,044 15,502 ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ Total Operating Expenses 50,596 47,971 ____________ ____________ ____________ 49,931 Grand Total -All Costs -18,614 24,464 9,045 102 ____________ ____________ ____________ ____________ ____________ ____________ 52,225 potato to reduce food insecurity and Others --(9) -(9) --(5) -(5) (14) ___________ _________ ___________ _________ __________ ____________ ____________ ____________ ____________ Balance as of December 31, 2016 1,406 2,436 5,692 357 9,891 80 512 1,844 -2,436 12,327 ___________ _________ ___________ _________ __________ ____________ ____________ ____________ ____________ Additions 32 151 2,328 72 2,583 46 90 349 123 608 Disposals --(16) -(16) -----(16) ___________ _________ ___________ _________ ___________ ____________ ____________ ____________ ____________ ___________ ____________ Total Indirect Costs 6,642 5,842 ____________ ____________ ____________ 6,603 Deferred depreciation --78 14 -____________ ____________ ____________ ____________ ____________ ____________ 92 3,191 Unallocable Indirect Costs 841 797 797 ____________ ____________ ____________ Total Costs -18,614 24,386 9,031 102 52,133 ___________ ____________ Management 5,801 5,045 5,806 Indirect Costs -944 2,802 922 -____________ ____________ ____________ ____________ ____________ ____________ 4,668 ___________ ____________ Indirect Costs: Sub-total Direct Costs -17,670 21,584 8,109 102 47,465 ________ Balance as of January 1, 2016 before IFRS conversion 1,556 2,233 13,856 51 17,696 324 372 2,441 -3,137 20,833 IFRS adjustments (271) (11) (8,433) (51) (8,766) (324) (16) (1,162) -(1,502) (10,268) ___________ _________ ___________ _________ __________ ____________ ____________ ____________ ____________ Sub Total Direct Research Costs 43,954 42,129 Other Collaboration Costs -737 4,017 787 -5,541 Add: Cash Receipts from Lead Center 77 -43,328 ____________ ____________ ____________ CRP Collaborator Costs -CGIAR Centers (1) 12,550 9,360 Supplies and Services -1,543 5,984 2,581 64 10,172 Less: Disbursements --____________ ____________ 8,165 ____________ ____________ ____________ Operational Travel -331 837 482 4 1,654 ___________ ____________ Balance as of January 1, 2016 1,285 2,222 5,425 -8,932 -356 1,279 -1,635 10,567 Additions 121 214 276 357 968 80 156 570 -806 1,774 Total Research Costs 56,504 51,489 ____________ ____________ Cost Sharing Percentage --508 79 -____________ ____________ ____________ ____________ ____________ ____________ 587 ____________ 51,493 Depreciation/Amortization --118 145 -263 Closing Balance --____________ ____________  "}],"sieverID":"9a46a426-ccf4-492f-a611-a634052854c6","abstract":"The International Potato Center's Board of Trustees remains firm in its commitment to provide programmatic, governance, and financial oversight and leadership that ensure the Center's effective and efficient management. It's a privilege to serve an organization working with partners to achieve food security, well-being, and gender equity for poor people in root and tuber farming and food systems worldwide."}
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