MI 1ST RDI STATEN VAN CURACAO DESAROYO EKON6MI 0. OnN. CT. Presidente di Parlamento di Korsou Senor M. Franco Wilhelmina plein 4 Presente

Maat: px
Weergave met pagina beginnen:

Download "MI 1ST RDI STATEN VAN CURACAO DESAROYO EKON6MI 0. OnN. CT. Presidente di Parlamento di Korsou Senor M. Franco Wilhelmina plein 4 Presente"

Transcriptie

1 MI 1ST RDI DESAROYO EKON6MI 0 STATEN VAN CURACAO OnN. CT Presidente di Parlamento di Korsou Senor M. Franco Wilhelmina plein 4 Presente Fecha Persona di kontaklo 29 di september 2014 Ludwig von Hoop Number di dokumento Topiko Pogina Anek50 Preguntanan durante reunion I 3 di Komishon Sentral di 25 di september 2014 Number di koso I '10\ ~ I0 ~ b 4 51 Apresiable SenOr Franco, Durante tratamentu di e konsepto di presupuesto 2015 den Komishon Sentral di Parlamento di K6rsou riba 25 di september 2014, mi a keda pendiente di bini bek riba sierto pregunta. Referiendo no esaki mi kier duna aki e respektivo kontestanan i entrega e respektivo dokumentonan (kaminda ku esakinan to disponibelj. Preguntanan miembro di Parlamento senor G. Schotte 1. Minister por entrega kopia di e kuenta anual 2013 i presupuesto 2015 di CTB? 2. Minister por entrega kopia di e kuenta anual2013 i presupuesto 2015 di Curinde NV? Kontesta 1. Po e kuenta anual2013 mi kier referi no e anekso. E presupuesto 2015 di CTB no e momentonan aki ainda no a ser akord6 po e hunta di komisario. Asina esaki to e koso mi 10 mi entrega kopia no Parlamento. Kontesta 2. E kuenta anual 2013 i e presupuesto 2015 di Curinde NV no e momentonan aki ainda no a ser akord6 po e hunta di komisario. Asina esaki to e koso mi 10 mi entrega kopia no Parlamento. Preguntanan miembro di Parlamento senor A. Thode 1. Minister por entrega kopia di e statutonan di CINEX? 2. Minister por entrega kopia di e ekstrakto di Komara di Komersio di CINEX? Kontesta 1. Po e statutonan di CINEX mi kier referi no e anekso. Kontesta 2. Po e ekstrakto di Komara di Komersio di ClNEX mi kier referf no e anekso. esaroyo Ekon6miko MIDas BUILDING, PLEnE IJ EG 43 I ILL" ESTAD, CURAC;AO IT. (+5999) F WW.GOBrERNU.

2 CURACAO TOURISM DEVELOPMENT FOUNDATION FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1013

3 CURACAO TOURISM DEVELOPMENT FOUNDATION FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER TABLE OF CONTENTS 2013 FINANCIAL STATEMENTS: Statement offinancial position as of December 31, 2013 Statement ofcomprehensive income for the year ended December 31, 2013 Statement ofchanges in equity for the year ended December 31,2013 Statement ofcash flows for the year ended December 31, 2013 Notes to the financial statements Independent auditor's report OTHER INFORMATION: Exploitatierekening Activiteitenverslag

4 CURACAO TOURISM DEVELOPMENT FOUNDATION STATEMENT OF FINANCIAL POSmON AS OF DECEMBER 31, 2013 (Stated in Netherlands Antilles Guilders) December 31, ASSETS CURRENT ASSETS Cash and cash equivalents 3 6,803,567 5,241,463 Trade- and other receivables 4 984,567 3,161,205 *, ?.'!~-~!!~~ ,402,668 NON-CURRENT ASSETS Property, plant and equipment ) -'!~-~!~~~-! J~~~~9~9_ TOTAL ASSETS 9573,938 10,237,708 LIABILITIES AND EQUITY CURRENT LIABILITIES Trade- and other payables 6?.~~_~!9~?_ 9,663,350 * _._ NON-CURRENT LIABILITIES Deferred income - Fixed assets 7 1,425,000 1,525,000 Long term loans 8 3,882,953 2,422,633..?!?'9'?!?~~_.--}!~~?!~?~ - TOTAL LIABILITIES 12,548,958 13,610,983 EQUITY Foundation capital Accumulated losses (3,373,375) (1,247,606) Result book year 398,250 {2,125,769) TOTAL EQUITY._. (?J~? _~ ~9~?)' "<~J??~,_?!?t TOTAL LIABILITIES AND EQUITY 9,573,933 10,237,708 * Adjustment to 2012 balances relates to the reclassification of the APNA pension receivable from trade-and other payables to trade-and other receivables. See note 4. - The accompanying notes are an integral part ofthe financial statements - 1

5 CURACAO TOURISM DEVELOPMENT FOUNDAnON STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED DECEMBER 31, 2013 (Stated in Netherlands Antilles Guilders) Notes January 1 - December 31, REVENUES Revenue from Government (Grant) Revenue room tax collection Other revenue EXPENSES ,097,600 10,602, , ~.q!~.47.,.4~.~. 20,900,000 9,388,086 72,808 PA ROLL AND OPERATING EXPENSES Personnel expenses Operating expenses Depreciation ,857,202 1,669, ,010 6,498,795 2,028, ,684 SALES AND MARKETING EXPENSES OTHER TOURISM PROJECTS Cruise tourism Market research Third party initiative contributions Product Development Strategic Tourism Management OPERATING PROFIT (LOSS) Financing costs - net _~!7.q?,~?~.._. -~.~!?_~7.'.~~ 41, , ,805 1,171,860 1,393,640 2,988,582 --_ ~~?,.4~.~. 227,185.. ~!~.~?',~?J.. J.~}~?}?'? 40, , , ,243 3,587,658 5,330,206.~L?~~:,j~~f 142,009 PROFIT (LOSS) FOR THE YEAR 398,250 (2,125,769) OTHER COMPREHENSIVE INCOME FOR THE YEAR COMPREHENSIVE INCOME (LOSS) FOR THE YEAR 398,250 (2,125,769) - The accompanying notes are an integral part of the financial statements - See independent auditor's report and accompanying notes to the financial statements -2

6 CURACAO TOURISM DEVELOPMENT FOUNDATION STATEMENTS OF CHANGES IN EOUITY FOR THE YEAR ENDED DECEMBER 31, 2013 (Stated in Netherlands Antilles Guilders) Foundation Accumulated Result book Total Capital losses year_ Equity Balance at January 1, (1,247,606) -- (1,247,506) Total comprehensive income for the year -- (2, 125,769} {2,125,769} Balance at December 31, (3,373,375) -- (3,373,275) Total comprehensive income for the year 398, ,250 Balance at December 31, (3.373,375) 398,250 (2,975,025) - The accompanying notes are an integral part ofthe financial statements - 3

7 CURACAO TOURISM DEVELOPMENT FOUNDAnON STATEMENT OF CASH FLOWS FOR THE YEAR ENDEDJlECEMBER CASH FLOWS FROM OPERATING ACTIVITIES: Profit for the year Adjustments for: Depreciation Amortization ofdeferred income Finance cost -net Changes in working capital: Decrease in trade and other receivables Decrease in trade and other payab1es (Stated in Netherlands Antilles Guilders) Years ended December 31, , ,010 (100,000) (33,216) 2,176,638 (2,125,769) 171,684 (100,000) (32,979) 1,108,104 1,213,399 Net cash provided by operating activities 198, ,439 CASH FLOWS FROM INVESTING ACTIVITIES: Acquisition of fixed assets (129,774) (54.470) Net cash used in investing activities (129,774) (54.470) CASH FLOWS FROM FINANCING ACTNITIES: Net change in long-tenn loans Net cash used In fmancing activities NET CHANGE IN CASH AND CASH EQUNALENTS CASH AND CASH EQUNALENTS - BEGINNING OF YEAR Exchange gains/(losses) on cash and cash equivalents 1,615,948 5,241,464 (23,655) 179,969 5,126,922 (65,427) CASH AND CASH EQUNALENTS - END OF YEAR 6,803,563 5,241,464 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: Cash paid during the year for: - Interest - The accompanying notes are an integral part of the financial statements - 4

8 CURACAO TOURISM DEVELOPMENT FOUNDATION NOTES TO THE FINANCIAL STATEMENTS 1. GENERAL CURACAO TOURISM DEVELOPMENT FOUNDATION The Cura~ao Tourism Development Foundation (the "Foundation") was incorporated on February 24, The address of its registered office is Pieterrnaaiweg 19. The purpose of the Foundation is to promote the development of tourism on the island of Cura~. The Board of the Foundation (the "Board") oversees the activities of the Tourism Development Bureau. Operations may include providing contributions, loans or other amounts to entities that promote or participate in tourism development. The Foundation's activities in the overseas regional markets are carried out by the Foundation's overseas offices in the following cities (together with representatives in Germany, Colombia, Venezuela and Brazil): The Hague Miami The Foundation's funding can be obtained through loans, credits, advances and contributions granted by the Island Territory of Curacao, other persons and institutions, or other operating activities. Expenditure budgets of the Foundation are developed by the Board and are approved by the Island Government of Cura~ao. These Financial Statements were approved and authorized for issue by the Board of the Foundation on May 27,2013. Financial position of the Foundation The income statement for the year ended December 31, 2013 shows a positive result of ANG 398,250. The total equity, including result book year, as per December 31, 2013 amounts to ANG 2,975,025 negative. Midyear 2012 it was communicated to the CTDF that the total subsidy including room tax for 2012 would be ANG 29,1 million and not ANG 35 million as previously indicated. This resulted in an equity deficit of ANG 3,373,275 in The positive result of2013 has improved the equity for the CTDF. For the year 2013, the Government ofcur~ao has approved a basic grant of ANG 20,097, and ANG 10,602, for room tax revenue for a total amount of ANG 30,700, There is no indication that the grants for the years hereafter will be significantly reduced. Based on the above-mentioned, management believes that the Foundation will be able to continue its operating activities. - 5

9 CURACAO TOURISM DEVELOPMENT FOUNDATION NOTES TO THE FINANCIAL STATEMENTS 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Basis o/preparation The financial statements of Curacao Tourism Development Foundation have been prepared in accordance with International Financial Reporting Standards ("IFRS"). The consolidated financial statements have been prepared under the historical cost convention. The preparation of these financial statements in conformity with IFRS resulted in the use of certain critical accounting estimates and assumptions that affect the reported amounts of assets and liabilities. Actual results seldom equal the related estimates. It also requires management to exercise its judgment in the process of applying the accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in the notes if applicable. Changes in accounting policy and disclosures (a) New and amended standards adopted by the Foundation Amendment to las 1, 'Financial statement presentation' regarding other comprehensive income. The main change resulting from these amendments is a requirement for entities to group items presented in 'other comprehensive income'(oci) on the basis of whether they are potentially reclassifiable to profit or loss subsequently (reclassification adjustments). There are no other IFRSs or IFRIC interpretations that are effective for the first time for the fmancial year beginning on or after 1 January 2013 that would be expected to have a material impact on the Foundation. (b) New standards, amendments and interpretations issued but not effective/or the financial year beginning 1 January 2013 and not early adopted las 19, 'Employee benefits' was amended in June The impact on the Foundation will be as follows: to immediately recognize all past service costs; and to replace interest cost and expected return on plan assets with a net interest amount that is calculated by applying the discount rate to the net defined benefit liability (asset). - 6

10 CURACAO TOURISM DEVELOPMENT FOUNDATION IFRS 9, 'Financial instruments', addresses the classification, measurement and recognition of financial assets and financial liabilities. IFRS 9 was issued in November 2009 and October It replaces the parts of las 39 that relate to the classification and measurement offinancial instruments. IFRS 9 requires financial assets to be classified into two measurement categories: those measured as at fair value and those measured at amortized cost. The determination is made at initial recognition. The classification depends on the entity's business model for managing its fmancial instrwnents and the contractual cash flow characteristics of the instrument. For financial liabilities, the standard retains most of the las 39 requirements. The main change is that, in cases where the fair value option is taken for financial liabilities, the part of a fair value change due to an entity's own credit risk is recorded in other comprehensive income rather than the income statement, unless this creates an accounting mismatch. The Foundation is yet to assess IFRS 9's full impact and intends to adopt IFRS 9 no later than the accounting period beginning on or after I January However, initial indications are that it may not affect the Foundation's accounting. IFRS 13, 'Fair value measurement', aims to improve consistency and reduce complexity by providing a precise definition of fair value and a single source of fair value measurement and disclosure requirements for use across IFRSs. The requirements, which are largely aligned between IFRSs and US GAAP, do not extend the use of fair value accounting but provide guidance on how it should be applied where its use is already required or permitted by other standards within IFRSs. The Foundation is yet to assess IFRS l3's full impact and intends to adopt IFRS 13 no later than the accounting period beginning on or after I January However, initial indications are that it may not affect the Foundation's accounting. There are no other IFRSs or IFRIC interpretations that are not yet effective that would be expected to have a material impact on the Foundation. Foreign currency translation (a) Functional and presentation currency Items included in the financial statements of Foundation are measured using the currency ofthe primary economic environment in which the Foundation operates ('the functional currency'). The financial statements are presented in Netherlands Antillean Guilders (ANG), which is the Foundation's functional and presentation currency. (b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at yearend exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the income statement. -7

11 CURACAO TOURISM DEVELOPMENT FOUNDATION Cash and cash equivalents Cash and cash equivalents comprise cash balances and are stated at nominal value. Trade- and other receivables Trade receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less provision for impairment. Property, plant and equipment Fixed assets are stated at historical cost less accumulated depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset's carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Foundation and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred. Depreciation on other assets is cal!culated using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives, as follows: Per annum: Buildings 5% Office furniture 20% Office equipment 33.3% Other fixed assets 25% The assets' residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An asset carrying amount is written down immediately to its recoverable amount if the assets carrying amount is greater than its estimated recoverable amount. Gains and losses on disposals are detennined by comparing proceeds with carrying amount. These are included in the income statement. When revalued assets are sold, the amounts included in other reserves are transferred to retained earnings. Impairment of assets Fixed assets and other assets are reviewed for impairment losses whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the amount by which the carrying amount of the asset exceeds its recoverable amount, which is the higher of an asset's net selling price and the value in usc. For purpose of assessing impainnent, assets are grouped at the lowest levels for which there are separately identifiable cash flows. If an asset suffers a permanent loss of value, the loss is charged to the income statement. The permanent loss of value ("impairment") is accounted for as soon as the purchase cost (net of any redemption of capital, depreciation and/or amortization) of an asset exceeds its recoverable value. Any decreases in impairment losses on assets are booked to the income statement. - 8

12 CURACAO TOURISM DEVELOPMENT FOUNDATION Other assets and liabilities Other assets and liabilities are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, unless otherwise mentioned. Pension plan As per September 1, 2003 the pension provision was transferred to Algemene Pensioenfonds van de Nederlandse Antillen (APNA). The pension plan administered by APNA is a multi employer defined benefit plan giving right to the participant to a pension calculated as a fixed percentage ofthe average salaries of the last two years of service taking into account a franchise. At the balance sheet date there was no information available regarding a possible liability of the company resulting from possible increases of the premiums in the future. Since the administrators were unable to provide information on the Foundation's proportionate share of the defined benefit obligation, the plan is accounted for as if it were a defined contribution plan. The last settlement received from APNA is for the fiscal year Revenues and expenditures Revenues and expenditures are allocated to the reporting period to which they relate. Government grants Grants from the government are recognized at their fair value where there is a reasonable assurance that the grant will be received and the Company will comply with all conditions. Non-monetary grants are initially accounted for at fair value and is being deferred and recognized in the income statement over the period necessary to match with costs that they are intended to compensate. Tax provisions Tax provisions are not required since the Foundation has a tax exempt status. -9

13 Financial risk management CURACAO TOURISM DEVELOPMENT FOUNDATION The Foundation's activities are exposed to a variety of financial risks, including effects of: foreign exchange risk, interest rate risk, credit risk and liquidity risk. The Foundation's overall risk management program focuses on mineralization of potential adverse effects on the financial perfonnance of the Foundation. There has been no significant change during the financial year in the types of financial.risks faced by the Foundation or in the Foundation's approach to financial risk management. (a) Market Risk Foreign exchange risk The Foundation operates mainly in the USAand European markets. For the market in the USA the Foundation is not significantly exposed to foreign exchange risk since most transactions are concluded in United States Dollars. For the European market the Foundation is exposed to foreign exchange risk as most transactions are concluded in Euro's. As a result of the high exchange rate we have a weaker purchasing power in Europe. Interest rate risk Interest rate risk is not considered to be significant since the Foundation's loans payable to third parties have fixed rates of 1%. (b) Credit risk The credit risk of the Foundation's assets is not considered to be significant since all deposits are placed with highly reputable institutions and accounts receivable and prepaid expenses are fully perfonning or are past due and provided for. December 31, 2013 Total Fully Past due but Past due and perfonning not impaired impaired ANG ANG ANG ANG Current assets Trade and other 984, ,567 receivables December 31, 2012 Total Fully Past due but Past due ANG perfonning not impaired and impaired ANG ANG ANG Current assets Trade and other receivables 3,161,205 3,147,965 13,240-10

14 CURACAO TOURISM DEVELOPMENT FOUNDATION (c) Liquidity,isk The Foundation is exposed to liquidity risk, which is the risk that the Foundation will not be able to meet its financial obligations as they fall due. The Foundation manages liquidity / cash flow risk by continuously monitoring forecast and actual cash flows and matching the maturity profiles of financial assets and liabilities. The risk that the Foundation will encounter difficulties in meeting obligations with financial liabilities is not considered to be significant as the cash flow for the long teno loans will be later than 5 years. December 31,2013 Total < 1 year 2-5 years > 5 years ANG ANG ANG ANG Current liabilities Trade and other payables 8,605,427 8,605,427 Non - Current Liabilities Long term loans 3,882,953 12,488, ,427 December 31,2012 Total < 1 year 2-5 years > 5 years ANG ANG ANG ANG Current liabilities Trade and other payables 9,663,350 9,663,350 Non - Current Liabilities Long term loans 2,422, , ,084 1,121,553 11,679,890 10,120, ,084 1,121,553 Capital Risk Management The purpose of the FOlmdation is to match the expenditure budgets for 2013, developed by the Board to the funding received from the Government for promoting the development of tourism on the island of Cur~ao. The rationale for government support to tourism is that it provides income, generates foreign exchange and employment through an integrated and professional approach. It's important to have a structure that makes it visible that all revenues are collected by the "Ontvanger" and that all these Room Taxes are transferred thru the "Ministerio di Finansa"to the MCB account of CTB. Cash flow statement The cash flow statement is based on the indirect method. - 11

15 CURACAO TOURISM DEVELOPMENT FOUNDATION Critical accounting estimates and judgments Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Foundation makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. There aren't any estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the near future. 3. CASH AND CASH EOUIVALENTS Curacao The Netherlands USA ,736,988 64,439 2,140 5,204,527 28,151 8,785 6,803,567 5,241, TRADE- AND OTHER RECEIVABLES Uitvoeringsorganisatie Stichting Ontwikkeling Nederlandse Antillen (USONA) 2,966 Pension premiums receivable 182, ,093 Prepaid expenses 154,729 54,144 Personnel advances 22,676 44,350 Receivable room tax collection 11,110 1,299,210 Accounts receivable 19,642 1,187,138 Receivables others & overseas 593, , ,567 3,174,445 Less: provision for doubtful accounts (13,240) The movement in the provision for doubtful accounts over 20] 3: 984,567 3,161, Beginning balance as per January 1 13,240 13,240 Charged to income statement for the year Write~off against receivables (13,240) Ending balance of the provision as per December 31 13,240-12

16 CURACAO TOURISM DEVELOPMENT FOUNDATION NOTES TO THE FINANCIAL STATEMENTS PROPERTY, PLANT AND EQUIPMENT COST ACCUMULATED DEPRECIATION BOOKVALUE Balance at Additions 2013 Disposals 2013 Balance at Balance at Additions 2013 Disposals 2013 Balance at Buildings Office Furniture Office Equipments Other fixed assets 2,000, ,844 1,614, ,721 45,698 72,372 11,704 41,843 93, ,000, ,699 1,592, , , ,728 1,542, , ,000 36,115 39, ,843 93,809 29, , ,000 1,488,175 72\.277 1,425,000 52, , ,525,000 43,116 72, ,046, , ,442 5,011,25_6 3,21 1, , ,442 3,225,452 1,7~5,t04 1,835,040 Depreciation is applied on the basis ofthe following percentages per annum: Buildings 5% Office Furniture 20% Office Equipments 33.3% Other fixed assets 25% Investments during the year are depreciated on a pro-rata basis. By notary's deed dated April 8, 2008, the Foundation obtained the ownership of the buildings located at Pietermaai # 19 and Prinsenstraat # 144 &146. The Island Government transferred the ownership of the buildings for the price of Nil to the Foundation. The market value of these buildings at time oftransfer has been valued at respectively ANG 1,700,000 and ANG 300,

17 CURACAO TOURISM DEVELOPMENT FOUNDATION 6. TRADE- AND OTHER PAYABLES At December 31, 2013 accounts payable and accrued expenses consist of the following items: Trade accounts payable 6,498,154 7,322,188 Auditing and consultancy fees 46,954 33,597 ED funds payable 1,403,449 Payroll taxes payable 87, ,528 Island Government of Curacao 575, ,000 Other expenses payable 33,239 25,588 7,241,005 9,663,350 The amount mentioned in ED funds payable refers to the short time part ofthe long term loans including interests accrued over the years. 7. DEFEERRED INCOME - FIXED ASSETS This item refers to the non-monetary grant received from the Island Government of Curacao in the form of transfer of the buildings to the Foundation in the year The value of the buildings at time of transfer was ANG 2,000,000. This amount is being amortized to income over the useful life ofthe buildings. The movement in the deferred income account over 2013 can be specified as follows: Beginning balance as per January 1 1,525,000 1,625,000 Addition for the year Amortization for the year (100,000) (100,000) Ending balance of the deferred income as per December 31 1,425,000 1,525,000-14

18 8. LONG TERM LOANS CURACAO TOURISM DEVELOPMENT FOUNDATION The long-tenn loans consist of various contracts dating back to 1993 through 1998 between the Government of the Netherlands Antilles and other entities financed by the European Development Fund with the Foundation as beneficiary. The Foundation had undertaken to repay the loans (plus interest of 1% per year) over a period of 40 year with a grace period of 10 years. TIuough date, no repayments have been made or demanded despite efforts made by the Foundation. Therefore, the Board of Supervisory Directors passed a resolution to classify the the entire loan balance including accrued interest through December 31, 2013, as a subordinated loan. The entire balance is therefore classified as long-term with no expected re-payments. As of January 1,2014, no additional interest will be accrued. A reclassification of the loan balance to equity will be considered depending on future developments. Beginning balance Effect exchange rate Interest charges Repayments Ending balance Current portion ,826,081 3,781,577 23,656 11,525 33,216 32,979 3,882,953 3,882,953 3,826,081 1,403,449 2,422,632-15

19 CURACAO TOURISM DEVELOPMENT FOUNDATION 9. REVENUE The revenue from the Government is based on a budget prepared by the Foundation that has to be approved by the "Staten" of the Government of Curacao. For 2012 the Government has approved a basic subsidy amount of ANG 20,097,600,00. In addition to this, on April 20, 2009 the Island Government of Curacao approved the proposal "Eilandsverordening Logeergastenbelasting" whereby the Foundation will be collecting the tourist tax on accommodation. This tourist room tax collected by the Island Government in 2013, being ANG 10,602,400 is completely allocated as income to the Foundation. 10. OTHER REVENUE Amortization deferred income - fixed assets Other income /(expenses) 11. PERSONNEL EXPENSES 100,000 47, , ,000 (27,192) 72,808 The following is a summary ofpersonnelexpenses classified by office: Curacao office Miami office The Hague office Total 2013 Total 2012 Gross salaries and fees 4,050, , ,474 4,732,746 4,896,149 Social benefits 708,153 19,935 5, , ,508 Pension plan 1,068,271 3,418 1,071, ,681 Other personnel expenses 158, ,807 2,694 3[8, ,457 5,958, , ,339 6,857,202 6,498,795 As for the pension plan for the US office, their expenses are part of the pension plan expenses for the Curacao office Number ofemployees ~ - 16

20 12. OPERATING EXPENSES CURACAO TQURISM DEVELOPMENT FOUNDATION Office operations 207, ,355 Telephone and postage 363, ,635 Repair and maintenance 115, ,426 Utility expenses 157, ,709 Professional fees 208, ,636 Rent and lease expenses 189, ,288 IT expenses 195, ,727 Transportation expenses 70,973 65,285 Room tax expenses 47,133 15,617 Miscellaneous expenses 114, , SALES AND MARKETING EXPENSES The following is a summary of sales and marketing expenses classified by area: 1,669,243 2,028,592 Local Caribbean South Europe USA Total 2013 Total 2012 (Curacao) America Advertising 471, ,988 1,043, , ,243 3,551,549 5,828,580 Travel expenses 104,285 53, , ,498 60, , ,352 Co-operative advertising 144, ,828 6,257,310 1,463,155 8,564,142 5,308,463 Entertainment 25,346 25,346 34,664 Giveaways ,676 97,096 91,672 84, , ,803 Trade shows and presentations 38, , , ,789 1,566,294 1,658,291 Public relations 321,074 48, , , ,213 1,620,725 2,526,897 Marketing Projects 463, ,141 Familiarization trips 39, , , , , ,198 Area representation fee 459, ,300 65, , ,652 General promotion 212, , ,490 Internet developments 13, ,860 71,726 46,987 1,684, ,124 3,304,882 9,053,998 3,979,788 18,527,944 18,315,377-17

Inhoud Deze pdf bevat de volgende Engelstalige voorbeeldrapportages van sectie II, deel 3 HRA:

Inhoud Deze pdf bevat de volgende Engelstalige voorbeeldrapportages van sectie II, deel 3 HRA: Handleiding Regelgeving Accountancy Engelstalige voorbeeldteksten Inhoud Deze pdf bevat de volgende Engelstalige voorbeeldrapportages van sectie II, deel 3 HRA: 1.1.1.4: Goedkeurende controleverklaring,

Nadere informatie

NedSense enterprises n.v. AVA. 11 juni 2013

NedSense enterprises n.v. AVA. 11 juni 2013 NedSense enterprises n.v. AVA 11 juni 2013 a) Bespreking van het jaarverslag b) Bespreking en vaststelling van de jaarrekening per 31 december 2012 (ter c) Toelichting op het reserverings- en dividendbeleid

Nadere informatie

Resultaten Derde Kwartaal 2015. 27 oktober 2015

Resultaten Derde Kwartaal 2015. 27 oktober 2015 Resultaten Derde Kwartaal 2015 27 oktober 2015 Kernpunten derde kwartaal 2015 2 Groeiend aantal klanten 3 Stijgende klanttevredenheid Bron: TNS NIPO. Consumenten Thuis (alle merken), Consumenten Mobiel

Nadere informatie

In te vullen door de docent: Cijfer: = Slechts hele punten toekennen! 5,4. In te vullen door de student: Naam: Groep: Collegiale toetsing

In te vullen door de docent: Cijfer: = Slechts hele punten toekennen! 5,4. In te vullen door de student: Naam: Groep: Collegiale toetsing In te vullen door de docent: Cijfer: = Slechts hele punten toekennen! 5,4 In te vullen door de student: Naam: Studentnummer: Docent: Groep: Collegiale toetsing FN2VS2FE01-1 HEEJM Aanwijzingen: N.B. Lees

Nadere informatie

Inhoud Deze PDF bevat de drukproef van de volgende Engelstalige voorbeeldrapportages uit HRA dele 3:

Inhoud Deze PDF bevat de drukproef van de volgende Engelstalige voorbeeldrapportages uit HRA dele 3: Handleiding Regelgeving Accountancy Engelstalige voorbeeldteksten Inhoud Deze PDF bevat de drukproef van de volgende Engelstalige voorbeeldrapportages uit HRA dele 3: 2-serie: Various review reports 3-serie:

Nadere informatie

Inhoud Deze pdf bevat de volgende Engelstalige voorbeeldrapportages van sectie II, deel 3 HRA:

Inhoud Deze pdf bevat de volgende Engelstalige voorbeeldrapportages van sectie II, deel 3 HRA: Handleiding Regelgeving Accountancy Engelstalige voorbeeldteksten Inhoud Deze pdf bevat de volgende Engelstalige voorbeeldrapportages van sectie II, deel 3 HRA: 2-serie: 3-serie: 4-serie: 5-serie: 7-serie:

Nadere informatie

Process Mining and audit support within financial services. KPMG IT Advisory 18 June 2014

Process Mining and audit support within financial services. KPMG IT Advisory 18 June 2014 Process Mining and audit support within financial services KPMG IT Advisory 18 June 2014 Agenda INTRODUCTION APPROACH 3 CASE STUDIES LEASONS LEARNED 1 APPROACH Process Mining Approach Five step program

Nadere informatie

Монгол page 1 and 2, Nederlands blz 3 en 4 English page 5 and 6. Jaarverslag / Auditor s report 2011

Монгол page 1 and 2, Nederlands blz 3 en 4 English page 5 and 6. Jaarverslag / Auditor s report 2011 Монгол page 1 and 2, Nederlands blz 3 en 4 English page 5 and 6 Jaarverslag / Auditor s report 2011 1 2 Het bestuur van de NGO All for Children heeft op 26 mei 2012 het volgende jaarverslag vastgesteld

Nadere informatie

copyright DJB International

copyright DJB International copyright DJB International copyright DJB International Your Insurance Cy, since 19XX Still going strong copyright DJB International copyright DJB International Directive 2009/138/EC of 25 nov 2009 On

Nadere informatie

Opgave 2 Geef een korte uitleg van elk van de volgende concepten: De Yield-to-Maturity of a coupon bond.

Opgave 2 Geef een korte uitleg van elk van de volgende concepten: De Yield-to-Maturity of a coupon bond. Opgaven in Nederlands. Alle opgaven hebben gelijk gewicht. Opgave 1 Gegeven is een kasstroom x = (x 0, x 1,, x n ). Veronderstel dat de contante waarde van deze kasstroom gegeven wordt door P. De bijbehorende

Nadere informatie

Jaarresultaten 2008 DPA Groep DPA Flex Group N.V. buigt in 2 e halfjaar operationeel verlies om in winst ondanks omzetdaling

Jaarresultaten 2008 DPA Groep DPA Flex Group N.V. buigt in 2 e halfjaar operationeel verlies om in winst ondanks omzetdaling - Resultaten 2008 - Amsterdam, 6 maart 2009 Jaarresultaten 2008 DPA Groep DPA Flex Group N.V. buigt in 2 e halfjaar operationeel verlies om in winst ondanks omzetdaling DPA Flex Group N.V. heeft in 2008

Nadere informatie

TOELICHTING OP FUSIEVOORSTEL/

TOELICHTING OP FUSIEVOORSTEL/ TOELICHTING OP FUSIEVOORSTEL/ EXPLANATORY NOTES TO THE LEGAL MERGER PROPOSAL Het bestuur van: The management board of: Playhouse Group N.V., een naamloze Vennootschap, statutair gevestigd te Amsterdam,

Nadere informatie

Hoe cashflow te interpreteren. Volgens de lesgever <> begin liquiditeit einde liquiditeit hoewel alle reporting modellen wel zo

Hoe cashflow te interpreteren. Volgens de lesgever <> begin liquiditeit einde liquiditeit hoewel alle reporting modellen wel zo Hoe cashflow te interpreteren. Volgens de lesgever begin liquiditeit einde liquiditeit hoewel alle reporting modellen wel zo zijn opgemaakt (ook onder IFRS) IAS 7 maakt gebruik van cashstroom tabellen,

Nadere informatie

Crucell rapporteert jaarcijfers 2002

Crucell rapporteert jaarcijfers 2002 PERSBERICHT Crucell rapporteert jaarcijfers 2002 Leiden, 27 januari 2003 Crucell NV (Euronext en NASDAQ) maakt vandaag de financiële resultaten over het jaar 2002 bekend. Totale omzet over het jaar 2002

Nadere informatie

Theta Fund Management B.V. Amsterdam. Annual Report 2013

Theta Fund Management B.V. Amsterdam. Annual Report 2013 Theta Fund Management B.V. Amsterdam Annual Report 2013 CONTENTS Page DIRECTORS' REPORT 1 General 3 2 ANNUAL REPORT OF THE MANAGING DIRECTORS 4 FINANCIAL STATEMENTS 1 Balance sheet as at December 31, 2013

Nadere informatie

CREATING VALUE THROUGH AN INNOVATIVE HRM DESIGN CONFERENCE 20 NOVEMBER 2012 DE ORGANISATIE VAN DE HRM AFDELING IN WOELIGE TIJDEN

CREATING VALUE THROUGH AN INNOVATIVE HRM DESIGN CONFERENCE 20 NOVEMBER 2012 DE ORGANISATIE VAN DE HRM AFDELING IN WOELIGE TIJDEN CREATING VALUE THROUGH AN INNOVATIVE HRM DESIGN CONFERENCE 20 NOVEMBER 2012 DE ORGANISATIE VAN DE HRM AFDELING IN WOELIGE TIJDEN Mieke Audenaert 2010-2011 1 HISTORY The HRM department or manager was born

Nadere informatie

Appendix A: List of variables with corresponding questionnaire items (in English) used in chapter 2

Appendix A: List of variables with corresponding questionnaire items (in English) used in chapter 2 167 Appendix A: List of variables with corresponding questionnaire items (in English) used in chapter 2 Task clarity 1. I understand exactly what the task is 2. I understand exactly what is required of

Nadere informatie

Our disclaimer of opinion

Our disclaimer of opinion Nederlands Let op: dit is een voorbeeldtekst! Engels 00 Voorbeelden oob-controleverklaringen (Controlestandaarden 700-799) 0. Controleverklaringen in overeenstemming met Standaard 702N 0.1.13 Controleverklaring

Nadere informatie

Betekenis nieuwe GRI - Richtlijnen. Rob van Tilburg Adviesgroep duurzaam ondernemen DHV Utrecht, 23 November 2006

Betekenis nieuwe GRI - Richtlijnen. Rob van Tilburg Adviesgroep duurzaam ondernemen DHV Utrecht, 23 November 2006 Betekenis nieuwe GRI - Richtlijnen Rob van Tilburg Adviesgroep duurzaam ondernemen DHV Utrecht, 23 November 2006 Opbouw presentatie 1. Uitgangspunten veranderingen G2 - > G3 2. Overzicht belangrijkste

Nadere informatie

Persconferentie 10.00 uur Analistenbijeenkomst 12.30 uur Hilton Hotel Amsterdam Apollolaan 138 Amsterdam

Persconferentie 10.00 uur Analistenbijeenkomst 12.30 uur Hilton Hotel Amsterdam Apollolaan 138 Amsterdam Persconferentie 10.00 uur Analistenbijeenkomst 12.30 uur Hilton Hotel Amsterdam Apollolaan 138 Amsterdam PERSBERICHT This press release contains forward-looking statements that involve inherent risks and

Nadere informatie

Examenreglement Opleidingen/ Examination Regulations

Examenreglement Opleidingen/ Examination Regulations Examenreglement Opleidingen/ Examination Regulations Wilde Wijze Vrouw, Klara Adalena August 2015 For English translation of our Examination rules, please scroll down. Please note that the Dutch version

Nadere informatie

ABLYNX NV. (de Vennootschap of Ablynx )

ABLYNX NV. (de Vennootschap of Ablynx ) ABLYNX NV Naamloze Vennootschap die een openbaar beroep heeft gedaan op het spaarwezen Maatschappelijke zetel: Technologiepark 21, 9052 Zwijnaarde Ondernemingsnummer: 0475.295.446 (RPR Gent) (de Vennootschap

Nadere informatie

Future of the Financial Industry

Future of the Financial Industry Future of the Financial Industry Herman Dijkhuizen 22 June 2012 0 FS environment Regulatory & political pressure and economic and euro crisis 1 Developments in the sector Deleveraging, regulation and too

Nadere informatie

FREE TRANSLATION NYRSTAR NV

FREE TRANSLATION NYRSTAR NV FREE TRANSLATION NYRSTAR NV Statutory auditor s Report to the extraordinary general meeting of shareholders of the company NYRSTAR NV on the proposal to approve the physically-settled conversion right

Nadere informatie

Researchcentrum voor Onderwijs en Arbeidsmarkt The role of mobility in higher education for future employability

Researchcentrum voor Onderwijs en Arbeidsmarkt The role of mobility in higher education for future employability The role of mobility in higher education for future employability Jim Allen Overview Results of REFLEX/HEGESCO surveys, supplemented by Dutch HBO-Monitor Study migration Mobility during and after HE Effects

Nadere informatie

IFRS Lease Accounting en de Vastgoedmarkt

IFRS Lease Accounting en de Vastgoedmarkt Live Webinar IFRS Lease Accounting en de Vastgoedmarkt DIRK BROUNEN JAY TAHTAH 28 AUGUSTUS 2013, 13:00 Agenda Welkom, een korte uitleg Dirk Brounen - Hoogleraar vastgoedeconomie, TiasNimbas Business School

Nadere informatie

Nieuwe product naam: RELX ISIN code: NL0006144495 Euronext code: NL0006144495 Nieuwe symbool: RELX

Nieuwe product naam: RELX ISIN code: NL0006144495 Euronext code: NL0006144495 Nieuwe symbool: RELX CORPORATE EVENT NOTICE: Toewijzing van aandelen REED ELSEVIER N.V. LOCATIE: Amsterdam BERICHT NR: AMS_20150610_04040_EUR DATUM: 10/06/2015 MARKT: EURONEXT AMSTERDAM - Change of Issuer name and trading

Nadere informatie

The Dutch mortgage market at a cross road? The problematic relationship between supply of and demand for residential mortgages

The Dutch mortgage market at a cross road? The problematic relationship between supply of and demand for residential mortgages The Dutch mortgage market at a cross road? The problematic relationship between supply of and demand for residential mortgages 22/03/2013 Housing market in crisis House prices down Number of transactions

Nadere informatie

Seminar 360 on Renewable Energy

Seminar 360 on Renewable Energy Seminar 360 on Renewable Energy Financieren van duurzame energie initiatieven ING Lease (Nederland) B.V. Roderik Wuite - Corporate Asset Specialist - Agenda I 1. Introductie 2. Financiering van duurzame

Nadere informatie

Nieuwsbrief NRGD. Editie 11 Newsletter NRGD. Edition 11. pagina 1 van 5. http://nieuwsbrieven.nrgd.nl/newsletter/email/47

Nieuwsbrief NRGD. Editie 11 Newsletter NRGD. Edition 11. pagina 1 van 5. http://nieuwsbrieven.nrgd.nl/newsletter/email/47 pagina 1 van 5 Kunt u deze nieuwsbrief niet goed lezen? Bekijk dan de online versie Nieuwsbrief NRGD Editie 11 Newsletter NRGD Edition 11 17 MAART 2010 Het register is nu opengesteld! Het Nederlands Register

Nadere informatie

STICHTING LIGHTREC NEDERLAND MANAGER LIGHTREC

STICHTING LIGHTREC NEDERLAND MANAGER LIGHTREC STICHTING LIGHTREC NEDERLAND MANAGER LIGHTREC LIGHTREC Energiezuinige lampen zijn goed voor het milieu, maar mogen niet worden afgedankt bij het gewone huisvuil. De materialen uit energiezuinige verlichting

Nadere informatie

TRACTATENBLAD VAN HET KONINKRIJK DER NEDERLANDEN. JAARGANG 1996 Nr. 209

TRACTATENBLAD VAN HET KONINKRIJK DER NEDERLANDEN. JAARGANG 1996 Nr. 209 25 (1996) Nr. 1 TRACTATENBLAD VAN HET KONINKRIJK DER NEDERLANDEN JAARGANG 1996 Nr. 209 A. TITEL Protocol tussen het Koninkrijk der Nederlanden en de Tsjechische Republiek tot wijziging van de Overeenkomst

Nadere informatie

ZN-Shine Solar. 300 Wp zonnepaneel. metdezon zonne-energie voor iedereen

ZN-Shine Solar. 300 Wp zonnepaneel. metdezon zonne-energie voor iedereen metdezon zonne-energie voor iedereen ZN-Shine Solar 300 Wp zonnepaneel Het 300 Wp zonnepaneel van ZN-Shine Solar is een goede keuze. Het paneel levert een hoog rendement en is van uitstekende kwaliteit.

Nadere informatie

PHARMING MAAKT RESULTATEN Q1 2006 BEKEND

PHARMING MAAKT RESULTATEN Q1 2006 BEKEND PHARMING MAAKT RESULTATEN Q1 2006 BEKEND Solide kaspositie en uitbreiding van productportfolio Leiden, 26 april 2006. Biotechnologiebedrijf Pharming Group NV ( Pharming of de onderneming ) (Euronext: PHARM)

Nadere informatie

Mentaal Weerbaar Blauw

Mentaal Weerbaar Blauw Mentaal Weerbaar Blauw de invloed van stereotypen over etnische minderheden cynisme en negatieve emoties op de mentale weerbaarheid van politieagenten begeleiders: dr. Anita Eerland & dr. Arjan Bos dr.

Nadere informatie

CSRQ Center Rapport over onderwijsondersteunende organisaties: Samenvatting voor onderwijsgevenden

CSRQ Center Rapport over onderwijsondersteunende organisaties: Samenvatting voor onderwijsgevenden CSRQ Center Rapport over onderwijsondersteunende organisaties: Samenvatting voor onderwijsgevenden Laatst bijgewerkt op 25 november 2008 Nederlandse samenvatting door TIER op 5 juli 2011 Onderwijsondersteunende

Nadere informatie

PERSBERICHT Den Haag, 28 augustus 2013

PERSBERICHT Den Haag, 28 augustus 2013 PERSBERICHT Den Haag, 28 augustus 2013 Stabiel resultaat NIBC Bank met nettowinst van EUR 27 miljoen in H1 2013 Stabiel resultaat, inclusief eenmalige kosten van vervroegde terugkoop van staatsgegarandeerde

Nadere informatie

Tussentijds bericht DOCDATA N.V. over eerste kwartaal 2016

Tussentijds bericht DOCDATA N.V. over eerste kwartaal 2016 persbericht Te verspreiden op dinsdag 5 april 2016 Continental Time 07.30h. U.K. 06.30h. / U.S. Eastern Standard Time 01.30h. Tussentijds bericht DOCDATA N.V. over eerste kwartaal 2016 Bedrijfsresultaat

Nadere informatie

Our opinion. In our opinion:

Our opinion. In our opinion: Nederlands Let op: dit is een voorbeeldtekst! Engels 00 Voorbeelden oob-controleverklaringen (Controlestandaarden 700-799) 0. Controleverklaringen in overeenstemming met Standaard 702N 0.1.2 Goedkeurende

Nadere informatie

TIE: Vierde kwartaal trading update inclusief jaarcijfers

TIE: Vierde kwartaal trading update inclusief jaarcijfers P E R S B E R I C H T Amsterdam, 25 november 2009 TIE: Vierde kwartaal trading update inclusief jaarcijfers TIE Holding N.V. ( TIE ) maakt de volgende hoogtepunten bekend met betrekking tot het financiële

Nadere informatie

Alcohol policy in Belgium: recent developments

Alcohol policy in Belgium: recent developments 1 Alcohol policy in Belgium: recent developments Kurt Doms, Head Drug Unit DG Health Care FPS Health, Food Chain Safety and Environment www.health.belgium.be/drugs Meeting Alcohol Policy Network 26th November

Nadere informatie

Persbericht. NedSense kondigt jaarresultaten 2011 en trading update Q1 2012 aan

Persbericht. NedSense kondigt jaarresultaten 2011 en trading update Q1 2012 aan Vianen, 24 april 2012 Persbericht NedSense kondigt jaarresultaten 2011 en trading update Q1 2012 aan Hoogtepunten 2011 Gelijkblijvende omzetniveaus op vergelijkbare basis bij NedGraphics rekening houdend

Nadere informatie

Digital municipal services for entrepreneurs

Digital municipal services for entrepreneurs Digital municipal services for entrepreneurs Smart Cities Meeting Amsterdam October 20th 2009 Business Contact Centres Project frame Mystery Shopper Research 2006: Assessment services and information for

Nadere informatie

Scope of this ISA 1-3 Reikwijdte van deze ISA 1-3. Effective Date 4 Ingangsdatum 4. Objective 5 Doelstelling 5. Definitions 6-7 Definities 6-7

Scope of this ISA 1-3 Reikwijdte van deze ISA 1-3. Effective Date 4 Ingangsdatum 4. Objective 5 Doelstelling 5. Definitions 6-7 Definities 6-7 INTERNATIONAL STANDARD ON AUDITING 800 SPECIAL CONSIDERATIONS AUDITS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH SPECIAL PURPOSE FRAMEWORKS (Effective for audits of financial statements for periods

Nadere informatie

Revision as the Audit Progresses 12-13 Herziening naarmate de controle vordert 12-13 Documentation 14 Documentatie 14

Revision as the Audit Progresses 12-13 Herziening naarmate de controle vordert 12-13 Documentation 14 Documentatie 14 INTERNATIONAL STANDARD ON AUDITING 320 INTERNATIONAL STANDARD ON AUDITING 320 MATERIALITY IN PLANNING AND PERFORMING AN AUDIT (Effective for audits of financial statements for periods beginning on or after

Nadere informatie

BEDRIJFSRESULTAAT (EBITDA) DPA GROEIT MET 27%

BEDRIJFSRESULTAAT (EBITDA) DPA GROEIT MET 27% Amsterdam, 5 maart 2008 BEDRIJFSRESULTAAT (EBITDA) DPA GROEIT MET 27% Highlights (toelichting op basis van pro forma genormaliseerd) Peter Smit, CEO van DPA Flex Group N.V. treedt per 1 juli 2008 terug

Nadere informatie

Effectief Toezicht ervaringen van een commissaris

Effectief Toezicht ervaringen van een commissaris Effectief Toezicht ervaringen van een commissaris Margot Scheltema September 2014 22-9-2014 Scheltema - VITP 1 Wanneer is toezicht effectief? (1) Samenstelling RvT Profielschets Competenties; verschil

Nadere informatie

INFORMATIEBIJEENKOMST ESFRI ROADMAP 2016 HANS CHANG (KNAW) EN LEO LE DUC (OCW)

INFORMATIEBIJEENKOMST ESFRI ROADMAP 2016 HANS CHANG (KNAW) EN LEO LE DUC (OCW) INFORMATIEBIJEENKOMST ESFRI ROADMAP 2016 HANS CHANG (KNAW) EN LEO LE DUC (OCW) 14 november 2014 2 PROGRAMMA ESFRI Roadmap, wat is het en waar doen we het voor? Roadmap 2016 Verschillen met vorige Schets

Nadere informatie

De Relatie tussen Werkdruk, Pesten op het Werk, Gezondheidsklachten en Verzuim

De Relatie tussen Werkdruk, Pesten op het Werk, Gezondheidsklachten en Verzuim De Relatie tussen Werkdruk, Pesten op het Werk, Gezondheidsklachten en Verzuim The Relationship between Work Pressure, Mobbing at Work, Health Complaints and Absenteeism Agnes van der Schuur Eerste begeleider:

Nadere informatie

Seminar Hernieuwbare energie voor bedrijven

Seminar Hernieuwbare energie voor bedrijven Seminar Hernieuwbare energie voor bedrijven Financieren van duurzame energie initiatieven ING Auke de Boer- manager ING Groenbank N.V. Agenda I 1. Introductie 2. Financiering duurzame energie initiatieven

Nadere informatie

COMMISSIE VAN DE EUROPESE GEMEENSCHAPPEN. Voorstel voor een VERORDENING VAN DE RAAD

COMMISSIE VAN DE EUROPESE GEMEENSCHAPPEN. Voorstel voor een VERORDENING VAN DE RAAD COMMISSIE VAN DE EUROPESE GEMEENSCHAPPEN Brussel, 4.2.2005 COM(2005) 27 definitief Voorstel voor een VERORDENING VAN DE RAAD tot wijziging van Verordening (EEG) nr. 1883/78 betreffende de algemene regels

Nadere informatie

2 Are you insured elsewhere against this damage or loss? o yes o no If so, Company:

2 Are you insured elsewhere against this damage or loss? o yes o no If so, Company: GENERAL CLAIM FORM ACE European Group Limited, attn. Claims Department, PO Box 8664, 3009 AR Rotterdam. Tel. +31 010 289 4150 Email: beneluxclaims@acegroup.com Important: - fill in all applicable questions

Nadere informatie

1.1 ORGANIZATION INFORMATION 1.2 CONTACT INFORMATION 2.1 SCOPE OF CERTIFICATION 2.2 AUDITOR INFORMATION 3.1 AUDIT CONCLUSIONS 3.2 MANAGEMENT SYSTEM EFFECTIVENESS 3.3 OBSERVATIONS Organization Address Name

Nadere informatie

Talentmanagement in tijden van crisis

Talentmanagement in tijden van crisis Talentmanagement in tijden van crisis Drs. Bas Puts Page 1 Copyright Siemens 2009. All rights reserved Mission: Achieving the perfect fit Organisatie Finance Sales Customer Engineering Project management

Nadere informatie

Resultaatsturing Mark Smit Teamleider Informatie-,Proces-,Projectmanagement Gemeente Zaanstad

Resultaatsturing Mark Smit Teamleider Informatie-,Proces-,Projectmanagement Gemeente Zaanstad Resultaatsturing Mark Smit Teamleider Informatie-,Proces-,Projectmanagement Gemeente Zaanstad Legal Disclaimer This Presentation contains forward-looking statements, including, but not limited to, statements

Nadere informatie

Milieuvriendelijke wagens Fiscaal regime. Woensdag 20 mei 2015

Milieuvriendelijke wagens Fiscaal regime. Woensdag 20 mei 2015 Milieuvriendelijke wagens Fiscaal regime Woensdag 20 mei 2015 1. Globaal perspectief 1. Globaal perspectief: evolutie van CO² emissie tot 2005 The big picture 1971 General Motors, 1971 Buick Riviera Owner

Nadere informatie

Ius Commune Training Programme 2015-2016 Amsterdam Masterclass 16 June 2016

Ius Commune Training Programme 2015-2016 Amsterdam Masterclass 16 June 2016 www.iuscommune.eu Dear Ius Commune PhD researchers, You are kindly invited to attend the Ius Commune Amsterdam Masterclass for PhD researchers, which will take place on Thursday 16 June 2016. During this

Nadere informatie

2 e webinar herziening ISO 14001

2 e webinar herziening ISO 14001 2 e webinar herziening ISO 14001 Webinar SCCM 25 september 2014 Frans Stuyt Doel 2 e webinar herziening ISO 14001 Planning vervolg herziening Overgangsperiode certificaten Korte samenvatting 1 e webinar

Nadere informatie

Disclosure belangen spreker

Disclosure belangen spreker Disclosure belangen spreker (potentiële) belangenverstrengeling Voor bijeenkomst mogelijk relevante relaties met bedrijven Sponsoring of onderzoeksgeld Honorarium of andere (financiële) vergoeding Aandeelhouder

Nadere informatie

RESULTATEN GLOBAL GRAPHICS VIERDE KWARTAAL EN BOEKJAAR 2007.

RESULTATEN GLOBAL GRAPHICS VIERDE KWARTAAL EN BOEKJAAR 2007. PERSMEDEDELING Contactpersoon: Alain Pronost, CFO Tel.: + 33 6 62 60 56 51 RESULTATEN GLOBAL GRAPHICS VIERDE KWARTAAL EN BOEKJAAR 2007. Pompey, (Frankrijk), 13 februari 2008 GLOBAL GRAPHICS SA (Euronext:

Nadere informatie

Aim of this presentation. Give inside information about our commercial comparison website and our role in the Dutch and Spanish energy market

Aim of this presentation. Give inside information about our commercial comparison website and our role in the Dutch and Spanish energy market Aim of this presentation Give inside information about our commercial comparison website and our role in the Dutch and Spanish energy market Energieleveranciers.nl (Energysuppliers.nl) Founded in 2004

Nadere informatie

Socio-economic situation of long-term flexworkers

Socio-economic situation of long-term flexworkers Socio-economic situation of long-term flexworkers CBS Microdatagebruikersmiddag The Hague, 16 May 2013 Siemen van der Werff www.seo.nl - secretariaat@seo.nl - +31 20 525 1630 Discussion topics and conclusions

Nadere informatie

Introduction to IBM Cognos Express = BA 4 ALL

Introduction to IBM Cognos Express = BA 4 ALL Introduction to IBM Cognos Express = BA 4 ALL Wilma Fokker, IBM account manager BA Ton Rijkers, Business Project Manager EMI Music IBM Cognos Express Think big. Smart small. Easy to install pre-configured

Nadere informatie

PHARMING PHARMING MAAKT RESULTATEN EERSTE KWARTAAL 2007 BEKEND

PHARMING PHARMING MAAKT RESULTATEN EERSTE KWARTAAL 2007 BEKEND PHARMING MAAKT RESULTATEN EERSTE KWARTAAL 2007 BEKEND Leiden, 20 april 2007. Biotechnologiebedrijf Pharming Group NV ( Pharming of de onderneming ) (Euronext: PHARM) maakte vandaag haar financiële resultaten

Nadere informatie

((statutaire) vestigingsplaats).

((statutaire) vestigingsplaats). Nederlands Let op: dit is een voorbeeldtekst! Engels 00 Voorbeelden oob-controleverklaringen (Controlestandaarden 700-799) 0. Controleverklaringen in overeenstemming met Standaard 702N 0.1.1 Goedkeurende

Nadere informatie

Invloed van het aantal kinderen op de seksdrive en relatievoorkeur

Invloed van het aantal kinderen op de seksdrive en relatievoorkeur Invloed van het aantal kinderen op de seksdrive en relatievoorkeur M. Zander MSc. Eerste begeleider: Tweede begeleider: dr. W. Waterink drs. J. Eshuis Oktober 2014 Faculteit Psychologie en Onderwijswetenschappen

Nadere informatie

ISO/IEC 20000, van standaardkwaliteit naar kwaliteitsstandaard. NGI Limburg 30 mei 2007

ISO/IEC 20000, van standaardkwaliteit naar kwaliteitsstandaard. NGI Limburg 30 mei 2007 ISO/IEC 20000, van standaardkwaliteit naar kwaliteitsstandaard NGI Limburg 30 mei 2007 1 Tijdlijn 80-er jaren: ITIL versie 1 2000: BS 15000 2001: ITIL versie 2 2002: Aangepaste versie BS 15000 2005: BS

Nadere informatie

Een nieuwe rol voor het auditcomité en een aangepast audit rapport

Een nieuwe rol voor het auditcomité en een aangepast audit rapport Een nieuwe rol voor het auditcomité en een aangepast audit rapport Jean-François CATS Inhoud van de uiteenzetting Nieuwe opdrachten van het auditcomité ingevoerd door de Audit Directieve en het Audit Reglement

Nadere informatie

Voorkom pijnlijke verrassingen Nieuwe Controleaanpak Belastingdienst. Presentator: Remko Geveke

Voorkom pijnlijke verrassingen Nieuwe Controleaanpak Belastingdienst. Presentator: Remko Geveke Voorkom pijnlijke verrassingen Nieuwe Controleaanpak Belastingdienst Presentator: Remko Geveke Start webinar: 08:30 uur Agenda Nieuwe Controleaanpak Belastingdienst Verticaal Toezicht vs. Horizontaal Toezicht

Nadere informatie

De Samenhang tussen Dagelijkse Stress en Depressieve Symptomen en de Mediërende Invloed van Controle en Zelfwaardering

De Samenhang tussen Dagelijkse Stress en Depressieve Symptomen en de Mediërende Invloed van Controle en Zelfwaardering De Samenhang tussen Dagelijkse Stress en Depressieve Symptomen en de Mediërende Invloed van Controle en Zelfwaardering The Relationship between Daily Hassles and Depressive Symptoms and the Mediating Influence

Nadere informatie

AGENDA. For the extraordinary general meeting of shareholders of Spyker N.V., established at Zeewolde ( the Company )

AGENDA. For the extraordinary general meeting of shareholders of Spyker N.V., established at Zeewolde ( the Company ) (This is an English translation of a document prepared in Dutch. An attempt has been made to translate as literally as possible but differences may occur. The Dutch text will govern by law) AGENDA For

Nadere informatie

Fact Sheet 2b - Vereenvoudigde berekeningsmethodiek uurtarief voor Nederlandse partners

Fact Sheet 2b - Vereenvoudigde berekeningsmethodiek uurtarief voor Nederlandse partners - Vereenvoudigde berekeningsmethodiek uurtarief voor Nederlandse partners Valid from Version 1 27.04.15 Valid to This Fact Sheet only applies to The Netherlands. All beneficiaries in The Netherlands must

Nadere informatie

Amsterdam, 19 maart 2010. Jaarresultaten 2009 DPA Group N.V.

Amsterdam, 19 maart 2010. Jaarresultaten 2009 DPA Group N.V. Amsterdam, 19 maart 2010 Jaarresultaten 2009 DPA Group N.V. In 2009 is DPA geraakt door de economische recessie. Deze negatieve ontwikkeling leidde direct tot teruglopende omzet in een verslechterende

Nadere informatie

Synergia - Individueel rapport

Synergia - Individueel rapport DOELSTELLING : Ensuring sufficient funding for projects in cost-generating departments of 16.04.2014 16.04.2014 13:53 1. Inleiding Deze inleiding is vrij te bepalen bij de aanmaak van het rapport. 16.04.2014

Nadere informatie

Annexe 3G. Communiqué annuel du 19 mars 2007

Annexe 3G. Communiqué annuel du 19 mars 2007 COMPLEMENT AU PROSPECTUS Ce complément a été approuvé par la CBFA le 20 mars 2007, conformément à l article 54 de l arrêté royal du 8 novembre 1989 et à l article 14 de la loi sur l offre publique. L approbation

Nadere informatie

TRACTATENBLAD VAN HET KONINKRIJK DER NEDERLANDEN. JAARGANG 1995 Nr. 252

TRACTATENBLAD VAN HET KONINKRIJK DER NEDERLANDEN. JAARGANG 1995 Nr. 252 49 (1995) Nr. 1 TRACTATENBLAD VAN HET KONINKRIJK DER NEDERLANDEN JAARGANG 1995 Nr. 252 A. TITEL Tweede Protocol bij de op 29 mei 1991 te s-gravenhage ondertekende Overeenkomst tussen het Koninkrijk der

Nadere informatie

Spaarloon-, Levensloopregeling en de plannen rond het vitaliteitssparen

Spaarloon-, Levensloopregeling en de plannen rond het vitaliteitssparen Spaarloon-, Levensloopregeling en de plannen rond het vitaliteitssparen Zoals u wellicht al in de media heeft vernomen, is de overheid voornemens de spaarloonregeling en de levensloopregeling te laten

Nadere informatie

Lichamelijke factoren als voorspeller voor psychisch. en lichamelijk herstel bij anorexia nervosa. Physical factors as predictors of psychological and

Lichamelijke factoren als voorspeller voor psychisch. en lichamelijk herstel bij anorexia nervosa. Physical factors as predictors of psychological and Lichamelijke factoren als voorspeller voor psychisch en lichamelijk herstel bij anorexia nervosa Physical factors as predictors of psychological and physical recovery of anorexia nervosa Liesbeth Libbers

Nadere informatie

XTRA LEUK DOCUMENTATION SHOPPEN IN DECEMBER

XTRA LEUK DOCUMENTATION SHOPPEN IN DECEMBER FREE DOCUMENTATION Promotion for the gift-wrapping service/shop was part of the XTRA Leuk Shoppen in de Marikenstraat (XTRA Great Shopping in Marikenstraat) campaign, which also communicated about Sunday

Nadere informatie

Dutch Research Council: women in scientific careers

Dutch Research Council: women in scientific careers Dutch Research Council: women in scientific careers Dr. Wilma van Donselaar Paris 2005 What is NWO? NWO is the Dutch Research Council and consists of 8 councils: Humanities, Social Sciences, Medical Sciences,

Nadere informatie

Informatiefolder. Het afschaffen van kinderbijschrijvingen in paspoorten en andere reisdocumenten met ingang van 26 juni 2012

Informatiefolder. Het afschaffen van kinderbijschrijvingen in paspoorten en andere reisdocumenten met ingang van 26 juni 2012 Informatiefolder Het afschaffen van kinderbijschrijvingen in paspoorten en andere reisdocumenten met ingang van 26 juni 2012 Kinderbijschrijvingen worden afgeschaft Met ingang van 26 juni 2012 kunnen kinderen

Nadere informatie

Verwachtingen rapport

Verwachtingen rapport Het proces van aanwerving en selectie van de kandidaten voor de functie: Project: Exemplary recruitment process 17.04.2014 14:11 1. INTRODUCTIE Dit rapport vertegenwoordigd de verwachtingen van de toekomstige

Nadere informatie

Orbis Software. Exact. Integration Tools. Whitepaper

Orbis Software. Exact. Integration Tools. Whitepaper Orbis Software Exact Integration Tools Whitepaper Exact Integration Tools Whitepaper Orbis Software is met het product TaskCentre marktleider op het gebied van Business Proces Management (BPM) software

Nadere informatie

Enterprise Portfolio Management

Enterprise Portfolio Management Enterprise Portfolio Management Strategische besluitvorming vanuit integraal overzicht op alle portfolio s 22 Mei 2014 Jan-Willem Boere Vind goud in uw organisatie met Enterprise Portfolio Management 2

Nadere informatie

IFRS 3 BUSINESS COMBINATIONS

IFRS 3 BUSINESS COMBINATIONS IFRS 3 BUSINESS COMBINATIONS Jan VERHOEYE Docent Hogeschool Gent Gastprofessor Universiteit Gent Lid Commissie voor Boekhoudkundige Normen Lid Supervisory Board EFRAG SIGNIFICANT CHANGES 3-7-2005 IFRS

Nadere informatie

PICA Patient flow Improvement center Amsterdam

PICA Patient flow Improvement center Amsterdam Operations research bij strategische capaciteitsbeslissingen in de zorg Ger Koole 26 mei 2008 Wat is Operations research? operations research (O.R.) is the discipline of applying advanced analytical methods

Nadere informatie

Van Commissionaire naar LRD?

Van Commissionaire naar LRD? Van Commissionaire naar LRD? Internationale jurisprudentie en bewegingen in het OESO commentaar over het begrip vaste inrichting (Quo Vadis?) Mirko Marinc, Michiel Bijloo, Jan Willem Gerritsen Agenda Introductie

Nadere informatie

OVERGANGSREGELS / TRANSITION RULES 2007/2008

OVERGANGSREGELS / TRANSITION RULES 2007/2008 OVERGANGSREGELS / TRANSITION RULES 2007/2008 Instructie Met als doel het studiecurriculum te verbeteren of verduidelijken heeft de faculteit FEB besloten tot aanpassingen in enkele programma s die nu van

Nadere informatie

CHROMA STANDAARDREEKS

CHROMA STANDAARDREEKS CHROMA STANDAARDREEKS Chroma-onderzoeken Een chroma geeft een beeld over de kwaliteit van bijvoorbeeld een bodem of compost. Een chroma bestaat uit 4 zones. Uit elke zone is een bepaald kwaliteitsaspect

Nadere informatie

Knelpunten in Zelfstandig Leren: Zelfregulerend leren, Stress en Uitstelgedrag bij HRM- Studenten van Avans Hogeschool s-hertogenbosch

Knelpunten in Zelfstandig Leren: Zelfregulerend leren, Stress en Uitstelgedrag bij HRM- Studenten van Avans Hogeschool s-hertogenbosch Knelpunten in Zelfstandig Leren: Zelfregulerend leren, Stress en Uitstelgedrag bij HRM- Studenten van Avans Hogeschool s-hertogenbosch Bottlenecks in Independent Learning: Self-Regulated Learning, Stress

Nadere informatie

Determinanten en Barrières van Seksuele Patiëntenvoorlichting. aan Kankerpatiënten door Oncologieverpleegkundigen

Determinanten en Barrières van Seksuele Patiëntenvoorlichting. aan Kankerpatiënten door Oncologieverpleegkundigen Determinanten en Barrières van Seksuele Patiëntenvoorlichting aan Kankerpatiënten door Oncologieverpleegkundigen Determinants and Barriers of Providing Sexual Health Care to Cancer Patients by Oncology

Nadere informatie

European frameworks for VET

European frameworks for VET European frameworks for VET VLOR Brussels, 4 June 2014 Carlo Scatoli Vocational Training and Adult Learning 2002 The Copenhagen Declaration 30 November 2002 Strengthen the European dimension Improve transparency,

Nadere informatie

BESLUIT TOT WIJZIGING VAN DE VOORWAARDEN VAN BEHEER EN BEWARING DELTA LLOYD FIXED INCOME UMBRELLA

BESLUIT TOT WIJZIGING VAN DE VOORWAARDEN VAN BEHEER EN BEWARING DELTA LLOYD FIXED INCOME UMBRELLA BESLUIT TOT WIJZIGING VAN DE VOORWAARDEN VAN BEHEER EN BEWARING DELTA LLOYD FIXED INCOME UMBRELLA De ondergetekenden: Delta Lloyd Asset Management N.V., een naamloze vennootschap, statutair gevestigd te

Nadere informatie

liniled Cast Joint liniled Gietmof liniled Castjoint

liniled Cast Joint liniled Gietmof liniled Castjoint liniled Cast Joint liniled Gietmof liniled is een hoogwaardige, flexibele LED strip. Deze flexibiliteit zorgt voor een zeer brede toepasbaarheid. liniled kan zowel binnen als buiten in functionele en decoratieve

Nadere informatie

zie bestek III.1.3) De vereiste rechtsvorm van de combinatie van ondernemers waaraan de opdracht wordt gegund : zie bestek III.1.4) Andere bijzondere

zie bestek III.1.3) De vereiste rechtsvorm van de combinatie van ondernemers waaraan de opdracht wordt gegund : zie bestek III.1.4) Andere bijzondere Belgium Tenders Aankondiging van een opdracht Werken Afdeling I. Aanbestedende dienst I.1) Naam, adressen en contactpunt(en) : Sociale Bouw- en Kredietmaatschappij arro. Dendermonde, Begijnhoflaan 24,

Nadere informatie

Persbericht. NedSense kondigt jaarresultaten 2009 en trading update Q1 2010 aan

Persbericht. NedSense kondigt jaarresultaten 2009 en trading update Q1 2010 aan Vianen, 27 april 2010 Persbericht NedSense kondigt jaarresultaten 2009 en trading update Q1 2010 aan Highlights 2009 Omvorming tot NedSense betekent een belangrijke stap in het transformatieproces Omzet

Nadere informatie