Association for the Prevention of Torture...Association for the prevention of torture Geneva Year ended December 31, 2018 Table of Contents Pages Report of the auditors on the consolidated

Association for the

Prevention of Torture

Geneva

Report of the auditors on the

consolidated financial statements for

the year ended December 31, 2018 to

the general meeting

Association for the prevention of torture

Geneva

Year ended December 31, 2018

Table of Contents

Pages Report of the auditors on the consolidated financial statements 3 - 4 Consolidated balance sheet as at December 31, 2018 5 - 6 Consolidated statement of financial performance for the year 2018 7 - 8 Consolidated statement of cash flow for the year 2018 9 Consolidated statement of wealth evolution for the year 2018 10 Notes to the consolidated financial statements for the year ended December 31, 2018 11 - 20 Supplementary information APT Geneva Balance sheet as at December 31, 2018 21 - 22

Statement of financial performance for the year 2018 23 - 24

Statement of cash flow for the year 2018 25

APT Panama

Balance sheet as at December 31, 2018 26

Statement of financial performance for the year 2018 27 - 28

Statement of cash flow for the year 2018 29

Notes 31.12.2018 31.12.2017

CHF CHF

ASSETS

CURRENT ASSETS

Cash and cash equivalents 3.1 511'341 1'000'730

Accounts receivable 3.2 62'688 83'052

Accrued income and prepaid expenses 43'646 66'956

Painting - 50'000

TOTAL CURRENT ASSETS 617'675 1'200'738

FIXED ASSETS

Centre Jean-Jacques Gautier 3.3 2'803'357 2'867'057

Office material 3.3 13'566 18'088

Furniture and fixture 3.3 47'180 62'908

IT hard and software 3.3 225'686 -

TOTAL FIXED ASSETS 3'089'789 2'948'053

TOTAL ASSETS 3'707'464 4'148'791

ASSOCIATION FOR THE PREVENTION OF TORTURE, Geneva

CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBRE 2018

5

Notes 31.12.2018 31.12.2017

CHF CHF

LIABILITIES AND WEALTH

SHORT TERM LIABILITIES

Accounts payable 140'334 148'634

Income received in advance 4.1 100 487'070

Liabilities Centre Jean-Jacques Gautier - 5'414

Accrued expenses 47'613 92'642

CTI current account 2.8 240'431 209'847

TOTAL SHORT TERM LIABILITIES 428'478 943'607

LONG TERM LIABILITIES

Fondation Pro Victimis 4.2 200'000 200'000

TOTAL LONG TERM LIABILITIES 200'000 200'000

RESTRICTED FUNDS

Restricted funds on ongoing projects 4.4.1 109'010 156'326

Restricted investments funds 4.4.1 267'759 -

Restricted funds Centre Jean-Jacques Gautier 4.4.1, 4.6 2'491'069 2'547'684

TOTAL RESTRICTED FUNDS 2'867'838 2'704'010

WEALTH

Tied capital 4.3 200'000 200'000

Reserve Centre Jean-Jacques Gautier 4.6 261'967 261'967

Other reserves 90'000 90'000

Balance brought forward (250'793) (197'981)

Loss of the year (90'026) (52'812)

TOTAL WEALTH 211'148 301'174

TOTAL LIABILITIES AND WEALTH 3'707'464 4'148'791


CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBRE 2018

6

CONTRIBUTIONS AND DONATIONS Notes 2018 2017

CHF CHF

RESTRICTED

Foreign governments 361'377 566'804

Swiss government and public institutions 440'665 339'309

Private foundations 215'790 162'945

Intergovernmental organizations 91'872 20'745

TOTAL RESTRICTED INCOME 4.4.1 1'109'704 1'089'804

UNRESTRICTED




Other subsidies 33'352 10'590

Other income 4.5.1 39'422 541'948

Services to CTI 2.8 47'670 66'473

TOTAL UNRESTRICTED INCOME 4.5 1'084'095 1'845'850

TOTAL INCOME 2'193'799 2'935'654

EXPENDITURES

OPERATIONS

Salaries on operations (1'019'021) (1'165'942)

Capacity stengthening & advice (235'108) (314'244)

Travel costs (99'655) (117'971)

Accomodation costs (50'389) (30'562)

(1'404'173) (1'628'719)

COMMUNICATION & OUTREACH

Salaries communication & outreach (304'508) (415'244)

Publications costs (59'472) (56'954)

(363'980) (472'198)


CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR 2018

7


CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR 2018

EXPENDITURES (CONTINUED) Notes 2018 2017

CHF CHF

MANAGEMENT & SECRETARIAT

Salaries management & secretariat (355'577) (428'564)

Secretariat costs (103'524) (155'021)

IT - Hardware, software and database (2'640) (4'950)

Staff related expenses (3'395) (5'038)

Building & garden upkeep (19'133) (32'238)

Auditing and legal fees (21'646) (14'172)

(505'915) (639'983)

POLICY & STRATEGY

Meeting and receptions costs (3'627) (2'741)

Bureau, Board & General Assembly meetings (20'636) (27'978)

(24'263) (30'719)

Depreciation of fixed assets 3.3 (116'190) (86'777)

TOTAL OPERATING EXPENDITURES (2'414'521) (2'858'396)

OPERATING RESULT (220'722) 77'258

Banking fees (4'327) (4'498)

Exchange rate difference (2'076) (4'285)

Expenses from previous years (5'300) (13'752)

Income from previous years 6'227 421

RESULT BEFORE CHANGE IN RESTRICTED FUNDS (226'198) 55'145

Allocation to restricted funds 4.4.1 (1'109'704) (1'089'804)

Use of restricted funds 4.4.1 1'245'876 1'181'848

NET CHANGE IN RESTRICTED FUNDS 136'172 92'044

RESULT OF THE YEAR (before capital allocation) (90'026) 147'188

Allocation to tied capital - (390'000)

Use of tied capital - 190'000

NET CHANGE IN TIED CAPITAL - (200'000)

LOSS OF THE YEAR (90'026) (52'812)

8

Note 2018 2017

CHF CHF

Result of the year before variation of tied capital (90'026) 147'188

Depreciation 3.3 116'190 86'777

Variation of restricted funds 4.5.1 163'828 (92'044)

Variation of accounts receivable 3.2 20'364 72'633

Variation of other assets 23'310 14'371

Variation of incomes received in advance 4.1 (486'970) 328'652

Variation of accounts payable (78'870) 91'215

Variation of other liabilities (19'859) 46'801

Variation painting 50'000 (50'000)

CASH RESULTING FROM OPERATIONS (302'033) 645'593

IT hard and software acquisition (187'356) -

CASH RESULTING FROM INVESTMENTS (187'356) -

CASH FROM FINANCIAL ACTIVITIES - -

CASH VARIATION (489'389) 645'593

Cash at the beginning ot the year 1'000'730 355'137

Cash at the end of the year 511'341 1'000'730



CONSOLIDATED STATEMENT OF CASH FLOW FOR THE YEAR 2018

9


CONSOLIDATED STATEMENT OF WEALTH EVOLUTION FOR THE YEAR 2018

Tied capital

Reserve Centre

Jean-Jacques

Gautier

Other

reserves

Balance

brought forward

Result of the

period

Consolidated

Wealth

CHF CHF CHF CHF CHF CHF

Balance 01.01.2017 - 261'967 90'000 (211'451) 13'470 153'986

Result brought forward - - - 13'470 (13'470) -

Allocation to tied capital 390'000 - - - - 390'000

Use of tied capital (190'000) - - - - (190'000)

Result of the year - Consolidated - 261'967 90'000 (197'981) (52'812) 101'174

Balance 31.12.2017 200'000 261'967 90'000 (197'981) (52'812) 301'174

Result brought forward - - - (52'812) 52'812 -

Allocation to tied capital - - - - - -

Use of tied capital - - - - - -

Result of the year - Consolidated 200'000 261'967 90'000 (250'793) (90'026) 211'148

Balance 31.12.2018 200'000 261'967 90'000 (250'793) (90'026) 211'148

10


NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2018

11

1. INTRODUCTION Association for the Prevention of Torture (APT) is a Swiss association governed by articles 60 and following of the Swiss Civil Code. It has been created in 1977, under the initial name of Swiss Committee against Torture. The prevention of torture is the historical pillar of APT. After more than thirty years of an intense lobbying to the international organizations, a global protocol against torture has been approved in 2002 by the General Assembly of the United Nations, and entered in force four years later. Although this first stage was an important advance, acts of torture are still committed in different regions of the world as the standards are not fully implemented. In this context, APT continues its work to prevent torture, by cooperating with governments and other relevant institutions. 2. ACCOUNTING PRINCIPLES 2.1 BASIS OF PREPARATION AND SCOPE OF CONSOLIDATION The consolidated financial statements have been prepared in accordance with Swiss GAAP RPC 21. The 2018 annual report of APT incorporates elements of the performance report as required by the Swiss GAAP RPC 21. The reporting period corresponds to the calendar year. The consolidated financial statements present the consolidated activities of the APT worldwide. The APT consolidated financial statement consists of both of the Geneva headquarters (Switzerland) and a regional office in Panama. The accounts of the APT are fully consolidated. The financial statements are prepared for the same reporting period. All inter-company transactions and balances have been eliminated in these consolidated financial statements. The consolidated financial statements are presented in Swiss Francs (CHF). 2.2 FIXED ASSETS Fixed assets are shown at net book value. This consists in acquisition cost, including expenditures incurred in acquiring them, after deduction of the depreciation calculated on a straight line basis, as follows:

Centre Jean-Jacques Gautier (building) 2% Office material 10% Furniture and fixture 10% IT hard and software 25%

Note concerning the Centre Jean-Jacques Gautier (building): In July 2012, the APT moved to its new headquarters, the Centre Jean-Jacques Gautier, in Geneva. No depreciation has been posted in 2012 financial statements for this building. From 2013, a building depreciation has been calculated in accordance with the estimated useful life of 50 years. The depreciation is not based on a component approach. APT is not the owner of the land where the Centre Jean-Jacques Gautier has been built but enjoys a specific using right given by the State of Geneva.



12

2.3 RESTRICTED FUNDS The restricted funds represent amounts received by the APT, where the purpose of the contribution is specific to one or several activities defined with the donor and carried out by the APT. APT received restricted funds for ongoing projects and investment funds; such as funds for the building of its headquarters (Centre Jean-Jacques Gautier) and for purchase of IT hard and software. 2.4 REVENUE RECOGNITION Revenue is recognised as follows:

Unrestricted funds: revenues from core funding are recognized on an accrual basis according to the period mentioned in the contract.

Restricted funds: donations are recognized as revenue at the time that related expenditures are effectively incurred.

Others revenues: other revenues are recognized on an accrual basis. 2.5 CONVERSION IN FOREIGN CURRENCY The APT's accounting records are maintained in Swiss Francs (CHF).

Current assets and liabilities in foreign currencies are converted into Swiss Francs at the exchange rate prevailing on the balance sheet date.

Fixed assets in foreign currencies are converted at the exchange rate effective on the date of acquisition. The revenues and expenses in foreign currencies are converted at fixed rates prevailing at beginning of

the year before the transaction date. Rates are adapted if they move significantly. 2.6 IN KIND CONTRIBUTIONS In 2018, the APT was once again able to benefit from in-kind contributions from its partners in the field, demonstrating

their willingness to cooperate and contribute to the achievement of the organization's mandate. This was done through

reduction of amounts invoiced, free meeting rooms or fees paid for activities. The APT would like to thank in particular:

In South America: the Inter-American Court of Human Rights; the Court of Justice of the State of Mato Grosso, the

Higher School of Magistrates of Mato Grosso (ESMAGIS), the Ministry of Human Rights of Brazil; the National Council

of Judges in Brazil (CNJ); the Brazilian Bar Association (Ordem dos Advogados do Brasil); the Federal Institute of

Rondônia (IFRO), Judicial School of Pernambuco (ESMAPE); the State Court of Alagoas; the National Committee for

the Prevention of Torture in Brazil; the National Council against LGBTI Discrimination in Brazil; the National Human

Rights Commission of Mexico; Documenta (NGO in Mexico); the National Mechanism for the Prevention of Torture in

Paraguay; the Public Defence Office in Paraguay; the NGO CELS (Argentina), the National Preventive Mechanism of

Argentina; the Office of the Ombudsman of Panama; the Judiciary of Panama; Comisión Paz y Justicia (NGO in

Panama); the Ministry of Justice (Panama); CEJIL (NGO based in Costa Rica).

In Africa: the Committee for the Prevention of Torture in Africa (CPTA), the National Human Rights Commission of

Rwanda; the Ministry of Public Security in Madagascar.

In the MENA region: the national mechanism for the prevention of torture in Mauritania.

In Asia-Pacific: the Ministry of Justice of Thailand.



13

In Europe: the City of Geneva; the Centre d'Accueil de la Genève Internationale; Brandenburg University of Applied Police Sciences; the International Ombudsman Institute (IOI). 2.7 OTHER TYPES OF SUPPORT

- The Italian National Prevention Mechanism has translated the OPCAT animated video. - OSCE/ODIHR contributed financially to the implementation of the second annual meeting of NPMs of the OSCE region. - The Dignity Office in Tunis contributed to the organization of a workshop on the Universal Protocol in December. - OMCT's Tunis Office contributed to the organization of a capacity-building workshop on management of complaints. - The Palestine Independent Human Rights Commission, together with PRI's MENA Regional Office, invited the APT to participate and speak at the Regional Conference on the Establishment of the Palestinian NPM.

2.8 CONVENTION AGAINST TORTURE INITIATIVE (CTI) The Convention against torture initiative (CTI) is an inter-State initiative launched in March 2014, by the Governments of Chile, Denmark, Ghana, Indonesia and Morocco to promote universal ratification and implementation of the UN Convention against Torture UNCAT, between 2014 and 2024. In 2015, an independent CTI Secretariat was established. It has been hosted in offices at the APT until February 2018. Since March 2018, the CTI has moved in its own office, still in Geneva. The APT supports the CTI Secretariat at many levels:

legal representation; administrative and financial management of the CTI Secretariat; development and implementation of particular CTI activities on request and when in line with APT’s

strategy.

The CTI is not a legal entity. The APT is then responsible for its administrative and financial management. There is a

bank account as well as some specific cash accounts for the CTI which are presented in the “cash and cash

equivalents”. These are counterbalanced in the liabilities through the “CTI current account” line.

While the CTI receives support from the APT at many levels, it nevertheless remains independent in its orientations and activities. Therefore, the contributions and the expenses related to the initiative are directly recorded in the CTI current account and are not included in the statement of financial performance of the APT. The CTI has its own audit report since 2016. 2.9 REGIONAL OFFICE AND APT FOUNDATION IN PANAMA The Panama office closed on June 30, 2018. Operations in Latin America are managed from Geneva with the return of the Regional Director. The Foundation will continue until mid-2019, a bank account remains open on site. 2.10 CHANGE IN THE PRESENTATION OF THE FINANCIAL STATEMENTS The presentation of the financial statements for the previous financial year has been adapted to be in line with the current financial year, in particular for comparative purposes.



14

3. ASSETS 3.1 CASH AND CASH EQUIVALENTS

3.2 ACCOUNTS RECEIVABLE As at December 31, APT’s accounts receivable position are as follows:

31/12/2018 31/12/2017

CHF CHF

Cash and cash equivalents 33'978 197'577

Cash and cash equivalents Fonds Pro Victimis 681 200'761

Cash and cash equivalents Hoirie C. Gautier née Zanello 99'860 389'940

Cash and cash equivalents Projet IT 112'521 -

Cash and cash equivalents CTI 258'620 207'366

Cash and cash equivalents - Geneva 505'660 995'644


Cash and cash equivalents - Panama 5'681 5'086

Cash and cash equivalents - Consolidated 511'341 1'000'730

31/12/2018 31/12/2017

CHF CHF

UK FCO 44'199 66'958

Dutch Embassy in Brazil 2'370 -

Switzerland FDFA - Human Rights Policy Section 13'600 16'094

Anti-Torture Initiative 2'519 -

Receivables income - Geneva 62'688 83'052

Receivables income - Consolidated 62'688 83'052



15

3.3 FIXED ASSETS For basis of valuation, refer to note 2.2 :

Centre Jean-

Jacques

Gautier

Office

Material

Furniture and

fixture

IT hard and

software Total

CHF CHF CHF CHF CHF

Net value 01.01.2017 2'930'757 23'172 79'574 1'325 3'034'828

Gross value as at 01.01.2017 3'184'947 162'975 200'915 218'935 3'767'772

Acquisitions 2017 - - - - -

Disposal 2017 - - - - -

Gross value as at 31.12.2017 3'184'947 162'975 200'915 218'935 3'767'772

Cumulated depreciation as at 01.01.2017 (254'190) (139'803) (121'341) (217'610) (732'944)

Depreciation 2017 (63'700) (5'084) (16'666) (1'325) (86'775)


Net value as at 31.12.2017 2'867'057 18'088 62'908 - 2'948'053

Gross value as at 01.01.2018 3'184'947 162'975 200'915 218'935 3'767'772

Acquisitions 2018 - - - 257'926 257'926

Disposal 2018 - - - - -

Gross value at at 31.12.2018 3'184'947 162'975 200'915 476'861 4'025'698


Depreciation 2018 (63'700) (4'522) (15'728) (32'240) (116'190)


Net value as at 31.12.2018 2'803'357 13'566 47'180 225'686 3'089'789



16

4. LIABILITIES

4.1 INCOME RECEIVED IN ADVANCE

4.2 FONDATION PRO VICTIMIS The Fondation Pro Victimis has provided the APT with a cash flow reserve of CHF 200’000 with the understanding that the APT will only use these funds to address slumps in cash flow. The APT and Pro Victimis agreed that the APT would open a specific bank account for the funds and will draw on these funds when they have commitments from donors that they will make donations to the APT. When those donations arrive, the funds drawn from the “Pro Victimis” account are returned to that account to be used for further cash flow slumps.

4.3 TIED CAPITAL In May 2017, the APT received a legacy from the inheritance of Madame Catherine Gautier born Zanello of CHF 390'000, without any restriction regarding its use. In terms of treasury, the funds have been isolated in a specific bank account to ensure future cash needs that may occur. In 2017, this income has been assigned to the related capital and used for CHF 190'000. The remaining related capital of CHF 200'000 is presented in the wealth of the APT. There was no use in 2018.

31/12/2018 31/12/2017

CHF CHF

Sigrid Rausing Trust - 161'733

VCEP Foundation - 296'253

Arcus Foundation - 28'984

Membership fee 100 100

Income received in advance - Geneva 100 487'070

Income received in advance - Consolidated 100 487'070

31.12.2018 31.12.2017

CHF CHF

Fondation Pro Victimis 200'000 200'000


Balance January

1, 2018 Contribution Use of fund

Balance

December 31,

2018

CHF CHF CHF CHF

Tied capital - Inheritance C. Gautier née Zanello 200'000 - - 200'000

TOTAL TIED CAPITAL 200'000 - - 200'000



17

4.4.1 RESTRICTED FUNDS

Balance

January 1, 2018 Contributions Use of funds

Total

variation

Balance

December 31, 2018

CHF CHF CHF CHF CHF

Improved torture prevention in law and practice 31'268 98'270 (129'538) (31'268) -

Open Society Institute 31'268 98'270 (129'538) (31'268) -

Dissemination of the research project "Does torture

prevention work?" 10'412 35'810 (46'222) (10'412) -

Fondation VCEP 10'412 35'810 (46'222) (10'412) -

Improving police practices in the first hours of police

custody- 108'569 (102'959) 5'610 5'610

Anti-Torture Initiative - 2'506 (2'506) - -

Denmark FDFA - 83'513 (83'513) - -

Norwegian Center for Human Rights - 22'550 (16'940) 5'610 5'610

Implementation of procedural safeguards in practice

(Brazil, Madagascar and Thailand)- 159'716 (156'346) 3'370 3'370

Canton de Genève - 156'716 (153'346) 3'370 3'370

Commune de Bernex - 3'000 (3'000) - -

For effective prevention of torture in Latin America 42'837 195'361 (231'698) (36'337) 6'500

Liechtenstein MFA - 100'000 (100'000) - -

Ford Foundation_Mexico Access to lawyer - 50'220 (50'220) - -

Commune de Plan les Ouates_Paraguay 2nd phase 5'113 6'500 (5'113) 1'387 6'500

OPCAT Special Fund: Mexico: NPM training - 24'433 (24'433) - -

Swiss Embassy in Brazil_LPM Rondonia 7'841 - (7'841) (7'841) -

Dutch Embassy in Brazil_LGBTI & preventive system 27'919 9'376 (37'295) (27'919) -

German Embassy in Panama_Regional meeting (safeguards) - - - - -

FCO Embassy in Panama_Panama OPCAT implementation 1'964 - (1'964) (1'964) -

Swiss Embassy in Costa Rica_Closing conference - 4'832 (4'832) - -

Practical toolkit to support new institutions: implementation

in Mauritania, Togo and Rwanda 38'011 96'870 (120'191) (23'321) 14'690

Ville de Genève 16'807 96'870 (98'987) (2'117) 14'690

Ville de Bâle 21'204 - (21'204) (21'204) -

Strengthening the effectiveness of the National Preventive

Mechanism of Kyrgyzstan- 64'750 (42'325) 22'425 22'425

OPCAT Special Fund - 45'750 (23'325) 22'425 22'425

Switzerland FDFA - Human Rights Policy Section - 18'000 (18'000) - -

Commune de Chêne-Bougeries - 1'000 (1'000) - -

Follow-up on the UN SRT Thematic Focus on Migration-

related torture- 50'000 (50'000) - -

Switzerland FDFA - Human Rights Policy Section - 50'000 (50'000) - -

Towards a torture free MENA region: supporting torture

prevention at the national and regional levels 33'798 103'747 (110'040) (6'293) 27'505

Switzerland FDFA - Peace Policy Section (Phase 1) 33'798 3'747 (37'545) (33'798) -

Switzerland FDFA - Peace Policy Section (Phase 2) - 100'000 (72'495) 27'505 27'505



18

4.4.1 RESTRICTED FUNDS (CONTINUED)

Balance

January 1, 2018 Contributions Use of funds

Total

variation

Balance

December 31, 2018

CHF CHF CHF CHF CHF

Preventing Torture and Ill-Treatment in South-East Asia:

Guidelines for SEANF Member Institutions - 13'791 (6'049) 7'742 7'742

Australia DFAT - 13'791 (6'049) 7'742 7'742

Torture prevention through the application of the

international rule-based system- 74'150 (74'150) - -

UK Foreign & Commonwealth Office - 74'150 (74'150) - -

Strenghtening NPM capacities to prevent torture: Senegal

and Madagascar- 11'689 (11'689) - -

Organisation internationale de la francophonie - 11'689 (11'689) - -

Enhance torture prevention in Rwanda - 42'830 (26'108) 16'722 16'722

Belgium Ministry of Foreign Affairs - 42'830 (26'108) 16'722 16'722

Towards the effective protection of LGBTI persons deprived

of liberty: a monitoring guide- 45'069 (40'623) 4'446 4'446

Arcus Foundation - 28'984 (28'984) - -

French Ministry of Foreign Affairs - 6'085 (6'085) - -

ICRC - 10'000 (5'554) 4'446 4'446

Reducing the risks of torture and ill-treatment through

bridging the gap between the law and the practice- 9'082 (9'082) - -

UK Foreign & Commonwealth Office - 9'082 (9'082) - -

TOTAL RESTRICTED FUNDS ON ONGOING PROJECTS 156'326 1'109'704 (1'157'020) (47'316) 109'010

Restricted fund Centre Jean-Jacques Gautier 2'547'684 - (56'615) (56'615) 2'491'069

Investment funds * - 300'000 (32'241) 267'759 267'759

TOTAL RESTRICTED FUNDS 2'704'010 1'409'704 (1'245'876) 163'828 2'867'838

* The contribution received in 2018 of CHF 300,000 was directly recorded in the balance sheet (investment fund). The use of funds corresponds to the 2018 depreciation

of assets and services acquired (see note 3.3).



19

4.5 CONTRIBUTIONS AND DONATIONS (“CORE DONORS”)

4.5.1 OTHER INCOME

* The APT has contributed to the implementation of activities carried out by its partners: Convention against Torture Initiative (CTI), Restart, Westminster Foundation for Democracy, the Commission des Visiteurs du Canton de Vaud, the International Ombudsman Institution and the Council of Europe. All these activities are part of the implementation of the APT's 2016-2019 strategic plan. 4.6 FUND CENTRE JEAN-JACQUES GAUTIER In 2011, the APT received funds to finance the construction of the building of the headquarter The Centre Jean-Jacques Gautier. Some of these funds were restricted and are therefore presented as such in the balance sheet.

2018 2017

CHF CHF

Switzerland 250'000 250'000

Denmark 235'083 270'915

Norway - 201'500

Luxembourg 16'582 16'426

Morocco 4'000 -

Sigrid Rausing Trust 161'733 190'764

VCEP Foundation 296'253 297'234


Other income (see note 4.5.1) 39'422 541'948

Services to CTI 47'670 66'473

Total unrestricted income 1'084'095 1'845'850

2018 2017

CHF CHF

Consultancy * 28'129 26'103

Perdiems received from partners 2'978 1'808

Rental room CJJG 2'500 1'475

Other income 5'815 8'512

40th APT anniversary - 114'050

Inheritance C. Gautier born Zanello - 390'000

Total other income 39'422 541'948



20

OTHER INFORMATION 5. REMUNERATION OF GOVERNING BODIES In 2018, the Board members of the APT did not receive any compensation for their engagement. 6. FUNDRAISING EXPENSES In 2018, the APT employs two Fundraising Officers. In 2018, the fundraising expenses are composed of:

7. LIABILITY TOWARD THE PENSION FUND As at December 31, 2018, the APT has a debt of CHF 16’460 toward to the pension fund (2017: CHF 16’213). 8. SUBSEQUENT EVENTS There has not been any significant subsequent event that has an impact on 2018 consolidated financial statements.

Staff: CHF 189'305 (2017 : CHF 190'160)

Strategy, meeting and travel: CHF 2'810 (2017 : CHF 1’783)


31.12.2018 31.12.2017

CHF CHF

ASSETS

CURRENT ASSETS


Accounts receivable 62'688 83'052

Current account Fondation APT, Panama, net of provision (CHF 213'851) - -

Accrued income and prepaid expenses 42'956 65'153

Painting - 50'000

TOTAL CURRENT ASSETS 611'304 1'193'849

FIXED ASSETS

Centre Jean-Jacques Gautier 2'803'357 2'867'057

Office material 13'566 18'088

Furniture and fixture 47'180 62'908

IT hard and software 225'686 -

3'089'789 2'948'053

INVESTMENTS IN SUBSIDIARY

Fundacion APT, Panama 9'321 9'321

TOTAL FIXED ASSETS 3'099'110 2'957'374

TOTAL ASSETS 3'710'414 4'151'223

BALANCE SHEET AS AT 31 DECEMBRE 2018

21

31.12.2018 31.12.2017

CHF CHF



Accounts payable 140'334 148'634

Income received in advance 100 487'070

Liabilities Centre Jean-Jacques Gautier - 5'414


CTI current account 240'431 209'847


LONG TERM LIABILITIES


TOTAL LONG TERM LIABILITIES 200'000 200'000

RESTRICTED FUNDS

Restricted funds on ongoing projects 109'010 113'489

Restricted investments funds 267'759 -

Restricted funds Centre Jean-Jacques Gautier 2'491'069 2'547'684

TOTAL RESTRICTED FUNDS 2'867'838 2'661'173

WEALTH

Tied capital 200'000 200'000

Reserve Centre Jean-Jacques Gautier 261'967 261'967

Other reserves 90'000 90'000


Result of the year (151'553) 7'756

TOTAL WEALTH 215'884 367'437

TOTAL LIABILITIES AND WEALTH 3'710'414 4'151'223


BALANCE SHEET AS AT 31 DECEMBRE 2018

22

CONTRIBUTIONS AND DONATIONS 2018 2017

CHF CHF

RESTRICTED




Intergovernmental organizations 67'439 20'746

TOTAL RESTRICTED INCOME 910'264 719'718

UNRESTRICTED





Other income 39'422 541'596

Services to CTI 47'670 66'473

TOTAL UNRESTRICTED INCOME 1'084'095 1'845'498

TOTAL INCOME 1'994'359 2'565'216

EXPENDITURES

OPERATIONS

Salaries on operations (944'518) (1'039'869)

Capacity stengthening & advice (178'248) (184'757)

Travel costs (84'040) (78'986)


(1'248'317) (1'327'760)


Salaries communication & outreach (304'508) (415'244)


(348'209) (462'574)

23


STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR 2018



EXPENDITURES (CONTINUED) 2018 2017

CHF CHF


Salaries management & secretariat (355'577) (428'564)

Secretariat costs (90'967) (140'097)

IT - Hardware, software and database (2'640) (4'950)

Staff related expenses (3'395) (5'008)

Building & garden upkeep (11'793) (8'093)


(484'954) (599'256)

POLICY & STRATEGY

Meeting and receptions costs (3'448) (2'657)

Bureau, Board & General Assembly meetings (20'491) (27'608)

(23'939) (30'265)

Depreciation of fixed assets (116'190) (86'777)

TOTAL OPERATING EXPENDITURES (2'221'609) (2'506'632)

OPERATING RESULT (227'250) 58'585

Variation provision, current account Fondation APT, Panama (14'106) 51'347

Banking fees (3'103) (2'964)

Exchange rate difference (1'356) (5'223)

Expenses from previous years (5'300) (13'752)

Income from previous years 6'227 421

RESULT BEFORE CHANGE IN RESTRICTED FUNDS (244'888) 88'414

Allocation to restricted funds (910'264) (719'719)

Use of restricted funds 1'003'599 839'061

NET DECREASE IN RESTRICTED FUNDS 93'335 119'342

RESULT OF THE YEAR (before capital allocation) (151'553) 207'756

Allocation to tied capital - (390'000)

Use of tied capital - 190'000

NET CHANGE IN TIED CAPITAL - (200'000)

(LOSS) / GAIN OF THE YEAR (151'553) 7'756

24

2018 2017

CHF CHF

Result of the year before variation of tied capital (151'553) 207'756

Depreciation 116'190 86'777

Variation of restricted funds 206'665 (119'342)

Variation of accounts receivable 20'364 62'376

Variation of other assets 22'197 14'605

Variation of incomes received in advance (486'970) 328'652

Variation of accounts payable (78'870) 124'856

Variation of other liabilities (651) -

Variation painting 50'000 (50'000)


IT hard and software acquisition (187'356) -

CASH RESULTING FROM INVESTMENTS (187'356) -

CASH FROM FINANCIAL ACTIVITIES - -


Cash at the beginning ot the year 995'644 339'964

Cash at the end of the year 505'660 995'644



STATEMENT OF CASH FLOW FOR THE YEAR 2018

25

ASSOCIATION FOR THE PREVENTION OF TORTURE, FUNDACION APT PANAMA, Panama

BALANCE SHEET AS AT DECEMBER 31, 2018

31.12.2018 31.12.2017

CHF CHF

ASSETS

CURRENT ASSETS


Accrued income and prepaid expenses 690 1'803

TOTAL ASSETS 6'371 6'889



Current account APT Geneva 213'851 199'745



RESTRICTED FUNDS

Restricted funds on ongoing projects - 42'837

TOTAL RESTRICTED FUNDS - 42'837

WEALTH

Capital 9'321 9'321


Result of the year 47'421 (9'221)

TOTAL WEALTH (209'266) (256'687)

TOTAL LIABILITES AND WEALTH 6'371 6'889

26



CONTRIBUTIONS AND DONATIONS 2018 2017

CHF CHF

RESTRICTED



Intergovernmental organizations 24'433 -

TOTAL RESTRICTED INCOME 199'440 370'085

UNRESTRICTED

Other income - 352

TOTAL UNRESTRICTED INCOME - 352

TOTAL INCOME 199'440 370'437

EXPENDITURES

OPERATIONS

Salaries on operations (74'503) (126'073)

Capacity strengthening & advice (56'860) (129'487)

Travel costs (15'615) (38'985)


(155'856) (300'959)



(15'771) (9'624)


Secretarial costs (5'368) (14'924)

Staff related expenses - (30)

Office rental costs (14'529) (24'145)


(20'961) (40'727)

27



EXPENDITURES (CONTINUED) 2018 2017

CHF CHF

POLICY & STRATEGY

Meeting and receptions costs (179) (84)

Bureau, Board & General Assembly meetings (145) (370)

(324) (454)

TOTAL OPERATING EXPENDITURES (192'912) (351'764)

OPERATING RESULT 6'528 18'673

Banking fees (1'224) (1'534)

Exchange rate difference (720) 938

RESULT BEFORE CHANGE IN FUNDS 4'584 18'077

Allocation to restricted funds (199'440) (370'085)

Use of restricted funds 242'277 342'787

NET CHANGE IN RESTRICTED FUNDS 42'837 (27'298)

GAIN / (LOSS) OF THE YEAR 47'421 (9'221)

28


2018 2017

CHF CHF

Result of the year 47'421 (9'221)

Variation of restricted funds (42'837) 27'298

Variation of accounts receivable - 10'257

Variation of other assets 1'113 (235)

Variation of other liabilities (19'208) 13'160


CASH RESULTING FROM INVESTMENTS - -

Variation of current account APT Geneva 14'106 (51'347)

CASH FROM FINANCIAL ACTIVITIES 14'106 (51'347)

CASH VARIATION 595 (10'088)

Cash at the beginning of the year 5'086 15'174

Cash at the end of the year 5'681 5'086

CASH VARIATION 595 (10'088)

STATEMENT OF CASH FLOW FOR THE YEAR 2018

29

Documents

Association for the Prevention of Torture...Association for the prevention of torture Geneva Year ended December 31, 2018 Table of Contents Pages Report of the auditors on the consolidated