IAS Finances Members’ Meeting Kuala Lumpur, Malaysia, Tuesday, 2 July 2013 Treasurer: Anton Pozniak Finance SubCommittee: Celia Christie-Samuels, Alex Muganga Muganzi

GENERAL SITUATION  IAS Core 2012 : Audit approved by KPMG, Surplus of 3K allocated to the General Reserve  AIDS 2012 : Audit approved by KPMG, surplus of $293K, allocated to the General Reserve to support the Core Activities over 2013/2014  IAS Core 2013 : Balanced with a new fundraising income of $1,4M.  IAS 2013 : Deficit of $923K vs $498K in March  AIDS 2014 : Deficit of $986K no major change since last EC which is lower than revolving fund allocation and acceptable at this point  Revolving Fund For Conference Institutional Memory & Administration approved by the partners

2012 RESULT  AIDS 2012: As aproved by the EC/GC, the AIDS2012 surplus was allocated as follows:  General Reserve for future conferences & AIDS2012 follow up: $1,300,000  AIDS2014 support to Global Village, International Scholarship Fund$200,000  AIDS2014 support to maintain lower fee level for l&mi countries$300,000  AIDS2014 Revolving Fund$500,000  AIDS2012 follow up by IAS in 2013$200,000  AIDS Pioneers project$100,000  General Reserve to support Core expenses over 2013/2014: $293,000 IAS Secretariat: as projected at the EC in March 2013, the secretariat realized a surplus of $3K allocated to the General Reserve 2012 Financial Statements approved by the IAS GC

IAS HQ 2013  Expenses : o ForEx USD/CHF: 80% of the CHF expenses are now covered by ForEx contracts until the end of 2013  Income : o Additional commitment since last EC $250K (KAPS) o Pending opportunities $491K(TasP/KAPS/E2)  Working on an emergency budget in case the fundraising target is not reached (deficit of at least $700K).  The alternative is, as per the IAS HQ 2013 budget guidelines approved by the Officers in September 2012 and the GC in December 2012, to reduce the staff count to reach a healthy financial situation again.  Assessment for the above will be undertaken by the Secretariat in September 2013 and actions will be taken accordingly if needed and GC will be informed. IAS HQ 2013 projection approved by the IAS GC

IAS HQ 2013 – Expenses projection Stated in U$ 000 GOVERNANCE573FIXED TERM STAFF759 MEMBERSHIP223PERMANENT STAFF5,351 EXECUTIVE57 FUNDRAISING77NON-CONF TRAVEL959 COMMUNICATIONS198CONTRACTED SERVICES186 I/T133CONSULTANT FEES360 HR59OFFICE COSTS991 FINANCE & ADMIN75GOVERNANCE339 CONF SHARED SERVICES1,460COMMS, MKTG273 EVALUATION- SCHOLARSHIPS102 SAT / EXHIB / SPONSORS134 CONF MGMT711 CONF PROGRAMME654 CONF LOGISTICS411 CONF OFFICE COSTS892 PARTNERSHIPS229 POLICY / ADVOCACY1,793 RESEARCH PROMOTION (excl. SubG) 1,791 TOTAL EXPENSES$9,573$9,573

IAS HQ 2013 – Income projection Stated in U$ 000 MarchJuly2013 CONTRIBUTION FROM GENERAL RESERVE6060 PAST CONFERENCE SURPLUS NON-CONF DONOR COMMITTED NON-CONF DONORFUNDRAISING1,400 SECRETARIAT REMAINING290 P/A & RP PENDING491 P/A REMAINING339 MEMBERSHIPS INTERESTS & MISC. FUNDING SUPPORTED BY CONFERENCES: IAS 20132,2462,246 AIDS 20141,9061,906 IAS PARTNERSHIPS RESEARCH PROMOTION (Excl. SubG)1,3141,314 ILF CONTRIBUTION POLICY ADVOCACY CONTRIBUTION7551,005 TOTAL INCOME$9,605$9,575 TOTAL SURPLUS$32K$2K

IAS Kuala Lumpur  Fundraising target of $1,6M was raised to $1,7M  As of 1 June, expected fundraising is $1,6M committed (94% of target).  The conference budget now shows a deficit of just over $900K (incl. 500K allocated to the RF). IAS 2013 projections approved by the IAS GC

IAS 2013 – Budget Summary Stated in U$ 000 Approved BudgetProjection March 2013 June 2013 IAS ECIAS EC/GC  SPONSORS & DONORS3,0132,652  COMMERCIAL SPONSORSHIP1,  REGISTRATION FEES2,1411,951  OTHER REVENUES  TOTAL REVENUES $6,290 $5,405  LOGISTICS 1,3231,211  EXHIBITION & SATELLITES COSTS  SCHOLARSHIPS  PROGRAMME  AV  IAS CONFERENCE SECRETARIAT1,4101,247  IT  COMMUNICATIONS  EVALUATION + QUALITY ASSESSMENT83 28  RESOURCE DEVELOPMENT  REVOLVING FUND  GOVERNANCE  AUDIT / FINANCE  VARIOUS FINANCIAL COSTS & TICKS  START-UP COSTS  OTHER LOCAL COSTS  TOTAL COSTS $6,779$6,328  TOTAL DEFICIT -$489-$923

AIDS Melbourne  Deficit of $986K  Income o As per budget guidelines, registration income based on 7,000 full fee paying participants (vs 8,800 Budgeted for AIDS 2012). o Host country contribution is half in Melbourne (3.5M) than in the U.S. o The budgeted income include reserves from AIDS2012 mentioned earlier  Expenses:  Overall cost reduced by 14% vs AIDS2012 budget, despite a venue rental 4x more expensive than D.C. : o From 10 to 6 session rooms (mini session rooms) o Size of Media Center decreased o Size of GV reduced with almost 50% o Scholarship programme reduced AIDS2014 budget approved by the IAS GC

AIDS 2014 – Budget Summary Stated in U$ 000 AIDS2010AIDS2012AIDS2014 Audited ReportAudited ReportWorking Budget SPONSORS & DONORS10,17011,0008,078 COMMERCIAL SPONSORSHIP 4,083 4,7543,830 REGISTRATION FEES 8,99810,3536,783 OTHER REVENUES ,345  TOTAL REVENUES $23,733$26,585 $20,036 LOGISTICS 4,9394,3054,699 EXHIBITION & SATELLITES COSTS SCHOLARSHIPS2,369 2,0511,545 LOCAL SECRETARIAT PROGRAMME2,378 2,326 2,378 PROGRAMME ACTIVITIES IAS CONFERENCE SECRETARIAT3,219 4,7293,653 IT1,428 1,3831,018 COMMUNICATIONS1,536 1, EVALUATION + QUALITY ASSESSMENT RESOURCE DEVELOPMENT REVOLVING FUND 0 1,0001,000 GOVERNANCE AUDIT / FINANCE VARIOUS FINANCIAL COSTS & TICKS1,962 1,2161,650 START-UP COSTS AV1,032 1,  TOTAL COSTS $23,733$24,992$21,022 o Allocation to AIDS2014 & follow up 1,300  TOTAL SURPLUS / - DEFICIT$0$293-$986

Revolving Fund For Conference Institutional Memory & Administration The proposal was approved by the IAS GC  Background  The Officers have suggested a new Revolving Fund for our conferences in complement to the two existing funds with the same total amount of money that will just be divided differently. The amount is $2M (25% of the agreed ultimate target of $8M) allocation IAC RF$3,8M$1,4M$2.4M IAS RF$1,5M$0.6M$0.9M CIM&A RF$2.0M TOTAL$5.3M$5.3M TOTAL$5.3M$5.3M  This third fund will jointly serve the two conferences, for their conference secretariat, administration and institutional memory and thereby sustain the overall Secretariat.  Proposal was made to the IAC permanent partners and approved unanimously (UNAIDS, ICW, GNP+ AND ICASO) on June 8, 2013.