International Federation of Journalists
19th World Congress
Maastricht, May 29- June 1988
Z 6054
IFJ FINANCE
Contents
Point 9
on the agenda
Honorary Treasurer's Report
Rules governing the Mtimkulu Mayet Fund
Draft IFJ Budget
Audit Report 1987

C 88/9
INTERNATIONAL FEDERATION OF JOURNALISTS
19th World Congress balance
Maastricht( The Netherlands), May 29- June 3, 1988
In ad prev
in
1987, The most 20.4.( BE
to face ng
IFJ FINANCE
88
Point 9
on the agenda
ded for
Honorary Treasurer's Report
opments were
and the Rosie
ng
Before reporting on our Federation's financial situation and the problems facing Congress, it is necessary to recall that the office of IFJ Honorary Treasurer was held by colleague Yvonne Gille from June 1986 to September 1987. She had been appointed by the Bureau, meeting in Elsinore immediately after the closure of Congress. She resigned following a number of internal problems at the Swedish Union of Journalists.
the assistance fund.
When noting her resignation, the Bureau, meeting in Rome at the end of September 1987, paid a warm tribute to Yvonne Gille for her work. Her contribution was reflected in the minutes of the Bureau meetings as well as in her report to the Executive Committee( May 1987). At the Rome meeting the Bureau appointed Paolo Murialdi Honorary Treasurer of the IFJ.
The balances for 1986 and 1987, submitted to Congress duly audited by the " Fiduciaire d'Expertise et de Contrôle" in Brussels, both reflect the IFJ's progress and new financial difficulties.
wined othe possi
eps to have
In matters of progress, we may refer to the number of new IFJ affiliates and the Federation's growth, especially in parts of the world witnessing very delicate situations and where our presence had hitherto been limited and weak. These tendencies respond to expectations arising from the recent Congress. On the other hand, this double growth, along with other elements to which I will refer later, has brought about a heavy increase in spending. per capita fee of 1
The situation of the IFJ's assistance fund( account 02) is a critical one. On December 31, 1986, we closed with a tiny asset of BF. 3,701.-. On December 1987, however, we closed with a deficit of BF. 964,945.-. This amount is most striking when looking at the IFJ's total, unfortunately modest, balance especially when we notice that the deficit is much greater than the amount of the yearly allocation to this fund( BF 658,434.- in 1987).
This rai imp 1 ations
the 1990 Comp
Such struc
that structural and financial the FJ Constitution should be analysed and decided upou
linked, with the pro
Friedrich
Epert- Suftung
nclude
Bonn
*
Z 6054
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*

- 2-
When examining the balance in detail, you will see how this" gap" was progressively created.
In addition, in 1987, we had to face some expenses which had not existed in previous years. The most striking of these related to interpretation costs in account no. 20.4.( BF 643,328.-). I draw your attention to this account, because it returns in the draft budget for 1988, where we have provided for a slightly higher amount( BF 800,000).
working parties
These developments were drawn to the attention both of the Executive Committee and the Rome Bureau. At its recent meeting in Brussels, February 21-23, the Bureau fully considered the problem of the increased expenditure and, more particularly, those costs which led to the deficit in the Assistance Fund.
allocation
The Bureau first noted that the net excess of income over expenditure in 1987( BF 932,112.-) would enable us to nearly make up entirely for the deficit in the assistance fund. If we then added the balance of account no. 91( Money available for seminars and missions in Developing countries- a balance that dates back to a now outdated situation), the problem is solved.
The
for
stud
This is a proposal the Bureau puts to Congress. The Bureau also recommends Congress to approve the audit reports for 1986 and 1987.
Fed ad to
rete
che
rep
that occ
and to which we ref
be part of the more extensive st
Anothe
study had to be put aside: that of 1
and the ecom
ted and graduated me ership dues situats
above
accoun
Secondly, the Bureau discussed the measures to be taken as from January 1989, if we did not want to put IFJ activity in jeopardy. It started by examined other possible steps to have a medium term effect. det 1988
Well aware of the difficulties affiliated and associate member unions are facing, the Bureau felt that an increase of membership fees could not be avoided. The Bureau considered that membership fees should be established as follows:
This doct
exper 1989:+6 BF, i.e. a total per capita fee of 116 BF limit 1990:+ 6 BF, i.e. a total per capita fee of 122 bf
before
1989
ome
respond to the
There
Associate members should pay 50% of the amounts paid by affiliated unions.
are
The Bureau, therefore, recommends Congress to decide an increase in The membership dues as set out above. the ast
maintain
This raise is linked with the proposal that structural and financial implications of the IFJ Constitution should be analysed and decided upon by the 1990 Congress.
Such structural changes might include:
.../...

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- 3-
Exonera
* the length of Congress period( this idea to amend the Congress period Lis likely to depart from considerations of importance not only for reducing costs of member unions and of the IFJ);
* to review the conditions of the Assistance Fund;
* to review the system of covering expenses for official IFJ meetings, working parties, etc.
This analysis shall be presented to the 1989 Executive Committee.
ex
In addition, the Bureau proposes to raise by 2.5% the yearly allocation to the Assistance Fund, so that the actual 5% would become 7.5%.
As to the Mt imukulu- Mayet Fund( South Africa) the Bureau proposed to update the rules as per draft enclosed.
The Bureau had been instructed to examine the possibility for the IFJ to pay for travelling expenses to IFJ statutory meetings, considering that Bureau members were representing the Federation's membership as a whole. This study, which so far did not lead to concrete proposals, partly because of the changes that occurred and to which we referred at the beginning of this report, should be part of the more extensive study mentioned above. SASJ- South
2 for the year 1987.
Another study had to be put aside: that of finding a system of differentiated and graduated membership dues which would take account of memberhsip figures and the economic situation of a member union.
ou of the Bureau, meeting in Br have been created for specific exp Budget 1988 frame of the Working Programme as well as for the projects
er 1986
education
At its Brussels meeting in February 1988, the Bureau approved the draft budget for 1988, which is enclosed. to conferenc seminars paganised by the IFJ( e.g. se rég
Itic Co
nee in
This document gives comparative figures, item by item, showing the income, expenses and results over recent years. The data logically correspond to the limits set by the Constitution and the decisions of last Congress. These cannot be changed before 1989.
peid by the unichs who were heat
the
In the present situation, where we are await Congress decisions, I would like to express the recommendation that the administration of the assistance fund and of other expenditure be cautious and rigorous, in order to avoid the risk of losing the benefit of the efforts we made over the last years and to maintain our high level of efficiency. for the si
on.
.../...

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-4Exonerations of membership dues
Last Congress agreed to grand a 75% exoneration of affiliation fees for the years 1987 and 1988 to the following unions:
following
Peru: ing
Zaire: onaj
ANPP UPZA
pe
Exet
by Congress- to From the list of TEJ his has been done(
the
Tunisia: andAJT
39.2).
Congress also agreed to grant a 75% exoneration for the payment of affiliation fees for 1986 to both affiliates in South Africa: MWASA and
SASJ.
In addition, Congress endorsed the Bureau's decision to grant a 50% exoneration for the payment of affiliation fees by the Portuguese Union of Journalists. The Portuguese delegation at Congress, however, did not realise the meaning of the Finance Commission's recommendation to Congress. They thought that the exoneration was valid until 1988. After examining the financial documentation supplied by the Portuguese union, the Executive Committee, meeting in Berlin, agreed to grant the 50% exoneration until 1988. that affiliation
The Bureau, meeting in Rome in September 1987, agreed, pending endorsement by Congress, to grant the following unions a partial exoneration of the payment of their affiliation fees:
itment of an educ
NUJ India: 75% until 1988 SASJ- South Africa: 75% for the year 1987.
Presentation of IFJ accounts
for
post is pai for by the The IFJ to increas its by the Ifu even
ment of of a ha
half- time secretas
for the second ha
Following a decision of the Bureau, meeting in Brussels in September 1986, separate accounts have been created for specific expenses decided by Congress in the frame of the Working Programme as well as for the education projects financed by LO/ TCO.
verlapping salaries for
In Sk
An account 20.3 was created for expenses relating to conferences and seminars organised by the IFJ( e.g. the regional Asia/ Pacific Conference in Hong Kong, February 1987). Another account( 20.4.) was created for interpretation costs at Bureau meetings and, more importantly, at the Executive Committee in Berlin and at Congress in Maastricht. Until 1986, interpretation costs at Executive Committee meetings and Congresses were paid by the unions who were hosting the event. Difficulties arising in the last minute compelled us to take care of the simultaneous translation for the Berlin meeting. As to our 1988 Congress, the Bureau, meeting in Berlin, May 17-18, 1987, agreed to respond positively to a claim put forward by our Dutch colleagues. The latter were willing to organise our 1988 Congress under the condition that the IFJ accepted to pay for the simultaneous translation.
and
rests th
Paolo
Milano, Api
of freed
.../...

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-5Disaffiliations
Sri Lanka
Following a recommaendation from the Bureau, the Executive Committee, meeting in Berlin decided- pending endorsement by Congress- to remove the " National Union of Journalists/ Sri Lanka" from the list of IFJ associate members and to write off unpaid arrears. This has been done( see account 39.2).
Syndicat général des journalistes" Force ouvrière"- France
Following a proposal from the Bureau, the Executive Committee meeting in Berlin decided, pending endorsement by Congress, to remove the SGJ- FO from the list of affiliated unions and to write off unpaid arrears.
Further developments, including the payment of arrears and letters asking the IFJ to reverse its position, have led the Bureau to review the situation and to submit the new documentation to the Executive Committee.( Further details are contained in the General Secretary's Report, item 3.10). It is to be noted that the SGJ- FO has paid affiliation fees up to June 1988.
A
IFJ Secretariat
The recruitment of an education officer- whose post is paid for by the Swedish trade union central LO/ TCO- forced the IFJ to increase its office space. The additional space increased the rent paid by the IFJ, even if part of it is being paid for by the project.
As the project also provided for the recruitment of a half- time secretary to the education officer, the IFJ decided to pay for the second half- time. As a consequence, we have an additional secretary on our staff. She took up employment with the IFJ on September 1, 1987.
It is to be noted also that account 21.1( salaries) contains two months overlapping salaries for the General Secretary. In September and October 1987, both Hans Larsen and Aidan White were on the IFJ payroll.
a
H
M
We thus ask Congress to take urgent and difficult decisions, to find solutions to problems that are before us and to make indications as to the road to be followed in the medium term by the IFJ.
I hope that all delegations will contribute by their proposals and ideas to resolving our financial problems, especially regarding the analysis on the financial and structural implications of the IFJ Constitution which the Bureau has linked to the proposal to increase the affiliation fees.
Our financial choices are closely linked with our working programme, whose aim it is to strengthen and widen the principles of freedom and dignity on which rests the Charter of this Federation.
Paolo Murialdi
Milano, April 2, 1988.

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16

этоэлі по витопат тендесті
cid
по
APPENDIX
TO THE HONORARY TREASURER'S REPORT
AFRICA TET DEFENCE FUND
MTIMKULU- MAYET AND DEFENCE FUND
Proposed amendment of rules
to gmionsai.+
BU
Enclosed are the original rules covering this fund. They were agreed at the on Lille Bureau meeting in 1978 and clearly envisaged a rather smaller scale of activity than we experience now.
You will see from the attached account of the Fund that it is used for the purpose of disbursement of general assistance to our members in South Africa covering legal aid, humanitarian payments to families of detainees, special assistance to the unions, and anti- censorship campaigning.
imku lu
Following a proposal from the General Secretary, the Bureau, meeting in Brussels, Feb. 21-23, 1988 agreed to recommend Congress that we update the Rules agreed by the Lille Bureau to take account of the development of the Fund and its general character in the defence of our South African colleagues.
be
The proposed amendments are as follows:
and
1. Objectives
Nanse
The Bureau of the IFJ meeting in Lille, April 12-14 1978, decided to create a legal defence and aid fund the primary objective of which was to contribute towards the financing in court of the defence in court of two officials of the then Union of Black Journalists, Juby Mayet and Phillip Mtimkulu, who faced trial for attempting to protect the UBJ's assets from seizure by the government after the banning of the organisation.
The Bureau meeting in Lille decided also that money from this fund could be used to assist other South African journalists facing trial because of apartheid and associated legislation.
Sout frige
The Bureau meeting in Brussels, February 21-23 1988, agreed that the use of this fund should be further extended to cover all legitimate assistance provided under the IFJ constitution for humanitarian, legal, and industrial aid to South African journalists and their trades unions.
( Rule 2 remains the same)
he Fund
The Fund
apced
externa i
3. Management of the Fund
11 be welcome
onditions are
The IFJ Secretariat shall be responsible for finding safe and appropriate ways to transfer money to beneficiaries and shall ensure that disbursements from the Fund are within the Rules of the Fund.
ioning
.../...

точня
- 2-
The Secretariat shall provide the Bureau with regular reports on income and expenditure and shall prepare an annual account for presentation to the Bureau with the annual accounts of the Federation.
4. Financing of the Fund
edd o bas
The Fund will be financed by IFJ member unions and by such external contributions which from time to time may be received providing that no conditions are attached to them.
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SOUTH AFRICA
INTERNATIONAL REDERATION IPC, Bvd Ch
8-1041
MT IMKULU- MAYET DEFENCE FUND
The IFJ Bureau meeting in Lille, April 12-14, 1978, unanimously decided to create a" Mtimkulu- Mayet legal Defense Fund"
Bureau members subsequently agreed on the following rules of operation of the fund:
NCOME
1. Objectives
Available on 1.1
5/8
Denmark
Suedad
Потиву
SA
30/10 MWA
8/12
ge
33/12
The Bureau of the IFJ, meeting in Lille, April 12-14, 1978 decided to create a legal defence and aid fund, the primary objective of which would be to contribute towards the financing of the defence in court of Juby Mayet and Philip Mtimkulu, two officials of the" Union of Black Journalists" ( South Africa), who had to face trial for attempting to protect UBJ's assets from seizure from the government after the banning of the organisation.
two
It decided, moreover, that the money from this fund could also be used to assist any other South African journalist facing trial because of apartheid and associated legislation.
2. Name
The Fund created under the auspices of the IFJ shall be called Mayet- Mtimkulu Legal Defence Fund.
3. Destination of the money
Before any intervention by the Fund, the IFJ Secretariat shall collect detailed information and submit each individual case for approval to Bureau members.
4. Transfers of money to South Africa
3 Congress
The President and the General Secretary of the IFJ will be responsible for finding safe and appropriate ways to transfer the money to those concerned. They will report on their action to the IFJ leading organs.
5. Financing of the Fund
The Fund will be financed by IFJ member unions. All external contributions shall be welcome, provided no conditions are attached to them.
Payments should be made to the IFJ account at the Brussels Chase Banque de Commerce, no. 611-4285180-81 mentioning " Mt imkulu- Mayet Fund".
135

ADINA HT008 COME THAN UIUXMITM
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hat no
ETSIIAMBUOL 10 HOITANGIT IAHOITAMI 948- 1 sugamozado, bvd, 097 mulgis- 8.11280 1AGI- 8
INTERNATIONAL FEDERATION OF JOURNALISTS IPC, Bvd. Charlemagne 1( Bte 5)
B- 1041 BRUSSELS Belgium AN\ UJUMITH LYI
[ 81
IFJ MTIMKULU/ MAYET FUND
ZHOORI
308,202 18
( 8\ 1\ sonsfad ning
SOE, ES 1 9 8 6
188,21
bmainit
INCOME
Available on 1.1.86
010.ZAT
157,690
взадатка
LEA2 Denmark( Donation Tunisia)
48,520
A2AWM 1.2
Switzerland/ FSJ
23,637
viimel sonicsA
( Transfer Donat. Tunisia)
Switzerland/ FSJ
12,500
ABAWN A, IS
ASA, CI
The Central Organisation of Salaried Employees in Sweden
613,000 AIAM Jail
Groning 1)
Aɛa; TE
Norway
ore, se Denmark
6381 82,660
5,300
LBAB 2.2
amibid ni
&-0002- LEA.C.CI
8Ea es
EXPENDITURE TECILI
5/8
MWASA
era, es
30/10
IA 943,3070qanq holds 31000 8.21 gif198
azonosis E- ARAWM.01. ( ASMUOM- 340- UTUX08) asilimal
MWASA
SASJ
Participation in costs MWASA AWAM oques 22,690 300 01.80 delegation to IFJ Congress
SASJ
885 snili- 2x2 11.01 isstadiul saniegs 9285 Jadi 135,000
donation detained journalists LINDE, LOEWE
asilimal so
ABAWM 11.IS
- nosing ai ajaluot& AHVIAM I2I16,01100AM
je
MWASA balance participation Elsinore Congress
( 3.JAHN mee) beift e
TC 8/12
MWASA, salary secretary general 50%
31/12 MWASA, affiliation fees 1986
012.8€
ASE, SAE:
313 171,270 L2A2 SL.21
21948q no Jiaoqgo al -100 yd ba
noldsluga 2,500
212,471
135,000
-.282.80.78
T8QL 18 voel no afdallsys sonsis8

INTERNATIONAL FEDERATION OF JOURNALISTS IPC, Bvd. Charlemagne 1- Bte 5 B- 1041 BRUSSELS- Belgium
INCOME
IFJ MTIMKULU/ MAYET FUND
TIJASUOL 30 MOTTARAMANATHI ( 2 918) i sagamsfiado.bv.91 1401-8
1987
( MT TXYAM\ UMITH LI
Opening balance 1/1/87
Switzerland/ FSJ
Finland
BF 595,836 8 e 23,302 125,881
745,019
Expenses
5.1. MWASA
Assistance family
detained journalist SOKUTU
SMOOWI
28.1.1 no sidsliavA
( sisinut no MWASA
xams SASJ
19,294119tive
21.4. MWASA
002,£ 1
La banlie
Assistance family
13,424
journalist MZAIFANI HOFMAN ( in prison)
ni assyolqu beitels to
nabow2
5.5.
37,634
080.58
YAWION
sms@ 192,970
SASJ- Ilanga journalists in hiding
13.5. SASJ- 5000$ Ilanga affair
25.6. Court action passport T. MAZWAI
Berlin
3.10. MWASA- assistance 3 prisoners' families( SOKUTU- FUZILE- NQUMBA)
T2A2
ABANX
28.10 Court action passport MAZWAI Rome t
10.11 SASJ- Frontline case 000,201 Libel case against Buthelezi
27.11 MWASA- assistance families 3 journalists in prison- MAROPODI, MFUNDISI, MAIVHA
1 journalist killed( Sam MBALE)
15.12 SASJ: ADN advertisement
000,2E1
in opposition papers threatened by censorship regulation
29,638
111,397 яUTION
A2AWM 812
21,143
89,479
L2A2
Isivo benisel mai scob 148,028
378q sanalad ABAWM 01\ 0£ 20973000 910nia13.
1891998 Valea A2AWN I 02 Instag
18,427
0801 8993 noiisilis A2AWM SIVIE
342,924
8888888888
338,510
Balance available on Dec. 31, 1987:
BF. 63,585.BUDGET

3879
BUDGET
FEDERATION OF JOURNALISTS
19th World Congress
Hay 29- June 3, 1988
IFJ FINANCE
Point 9
on the agenda
IFJ Budget for the ye
( as recommended by the 173
meeting in Brussels,
23, 1988)
1985
1986
forecasts 1987
1987
forecasts 1958
20.1 Statut 20.2 Special
$ 72,629 1,758.527
392,117
865,946
20: 3 1KJ Con
etc.
20.4 Interpretin
100,000
650,000 900,000 1,222,212 500,000 118,379 643,128
838,896
250,000
etc
21.1
Sal
laries( incl.
es Ginel, 13th month&
holiday bonus)
4,616,857
771-5,
21.2
ial charges,
1,173.464
4,143,771 5,572,000 4,6
1,169,003 1,487,000
5.000.000 400,000
21.3 Journalist pension
86019
21.4 counting fees, interim work 22. Education Officer, pension 87/88 23.1 Staff compensat. ias., taxes 23.2 Extra- legal pension scheme 23.3 Heal tickets and transport staff
126,850
20
64,286 303,542
$ 5,839
250,000
294,053
300
210,196
203,071
250,000
267,902

INTERNATIONAL PERERATION OF JOURNALISTS
TPC, Bvd. Ch
B- 1041 BRUSSELS
1- Bte 5
Belgium
INCOME
Opening balance 1/1/87
Switzerland/ 793
Finland
Expenses
IFJ NEIML/ KAYET FORD
FUND
5.1. MWASI
Assistance family
detained journalist SOKUTU
745,019
DASA
19,294
21.4. HASA
Assistance family
13,424
list MZAIFANI HOFMAN
5.58
SASJ- Ilanga journalists in hiding
13.5. SASJ 5000$ Ilanga affair
25.6. Court action passport T, HAZMAT
29,638
Berlin
3.10. MWASA- assistance 3 prisoners families( SOKUTU- FUZILE- NQUMBA)
111,397
28.10 Court action passport MAZWAI
21,143
10.11 SASJ- Frontline case
Libel case against Buthelezi
27.11 MWASA- assistance families 3 journalists in prison- MAROPODI MFUNDISI, MAIVHA
1 journalist killed( Sam MBALE)
15.12 SASJ: ADN advertisement
in opposition papers threatened by censor ship regulat son
148,028
342,924
Balance available on Dec. 31, 1987:
BF. 63,585.

C 88/9
BUDGET
INTERNATIONAL FEDERATION OF JOURNALISTS
19th World Congress
Maastricht, May 29- June 3, 1988
24 Re
25.1
15.3 Removal IPJ Cens
27 Fo
28
29 Au 30
ex, telegrams
furniture
sinsurance
257,705
473
138,438
217.3
37 IFJ FINANCE
IFJ Budget for the year 1988
( as recommended by the IFJ Bureau
meeting in Brussels, February 21-23, 1988)
Point 9
on the agenda
51,801 44 406 1985
91,736
75,000
826.796
forecasts
304
1986 20
1987000
1987
forecasts 1988
900
EXPENDITURE
I.
Travelling and meetings
sitors
20.1 Statutory meetings
20.2 Special missions
000
472,629 1,758.527
392,117 865,946
20.3 IFJ Conferences, seminars, etc. 20.4 Interpreting, etc
650,000 900,000 1,227,212 500,000 118,379 100,000 643,328
838,896
700,000
1,300,000
250,000
800,000
36
and Subsc
338; 396 58,944
342.315
II.
Staff
One
12
607 20,194
21.1 Salaries( incl. 13th month& holiday bonus)
21.2 Social charges, employer's share 21.3 Journalist pension
4,616,857 4,143,771 5,572,000 4,682,086 1,173.464 1,169,093 1,487,000 1,397,174
5.000,000
1,400,000
8,098
21.4 Accounting fees, interim work 22. Education Officer, pension 87/88 23.1 Staff compensat. ins., taxes 23.2 Extra- legal pension scheme 23.3 Meal tickets and transport staff
126,850
287,649
200,000
135,374
200,000
64,286
58,863
55
200,000
65,000
55,839
65,000
303,542
243,288
250,000
294,053
300,000
210,196
203,071
250,000
267,902
270,000

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81259101l F801
2891
000,00T
008,888
000,020
000,00€.1
SIS, TSS, I
000,000
TII, see 40,208
esa, sta 182.825,1
000,02%
erɛ, 811
000,002
000,008
8SE, EAD
000,001
000,000.2 000,000, I
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ATI, Tec, I
000,112,2 000, 18A, I
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000,00S
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128,013, A ABA.ETI.I 800.8 028,$ 1
000,00$
000,20
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000,05S
soeros
000,20 000,025 000,02%
£ 88.82 88S, EAS 140, EOS
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THOGUE
2291300 biroll diet
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Aces
- 2-
III. Running of the Secretariat Ire and
confe
lem
24 Rent and heating orki
257,705
473,807
550,000
589,681
600,000
25.1 Upkeep office equipment
138,438
33,729
150,000
33,801
150,000
25.2 Transformation, refreshing IFJ office 217,374
50,000
36,578
50,000
25.3 Removal IFJ General Secretary 1986
988
70,112
125,000
26
Office supplies and photocopies
265,531
270,435
400,000
306,287
400,000
27
Postage
310,491
362,505
400,000
423,242
450,000
28
Telephone, telex, telegrams
211,884
291,076
350,000
271,459
350,000
29
Audit fee
32,975
40,200
45,000
40,470
45,000
30
Bank charges
51,801
91,736
75,000
78,905
80,000
31
Depreciation of furniture
144.406
826,796
600,000
186,920
300,000
32.1 Fire insurance
804
820
10,000
7,572
15,000
32.2 Civil liability insurance cutes
6,044
6,500
IV.
Miscellaneous
35 135
140
150
Send
74.
30
33 Entertainment of visitors
40,894
65,838
34
Miscellaneous
12
15,329
4,760
75,000 20,000
87,105
90,000
3,683
10,000
V.
Publications and documentation
35
IFJ Information, etc.
338,396
342,315
650,000
480,632
36
Documentation and Subscriptions
58,944
19,890
25,000
47,452
800,000 50,000
37
Translations
444,607
500,000
15262,393
500,000
38
Contributions to other organisations
17,776
20,194
15,000 13, 15,347
15
15,000
VI.
Press Cards and amounts written off
39.1 Cards used
460,313
496,202
570,000
39.2 Amounts written off
699,892 24,875
700,000 30,750
12,080.136 11,148,108 14,459,000 13,332,693
15,252,250
rking programm 986-1988
on General Fund)
......

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130,282
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000.02
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- 3-
VII. Campaigns, conferences, etc.
92,3 Press freedom: mission Ireland conference Jerusalem
92.6 New Technology Working Party
92.8 IFJ/ IGF Conference
92.9 Copyright working party& campaign 92 Balance for working programme 1986-1988
378,370
INCOME
306,777
124,024
34,947
6,589
81,776 289.854
98,149
750,000
469,368
10
13
Affiliation fees( received and due) 10,494,840 Press cards( received and due)
1,431,900
11,785,250 1,648,000
13,100,000 13,094,663 13,900,000 1,900,000 2,187,500 2,200,000
18
Bank interests
11 Shares" Fonds des routes Banque de Commerce
180,000
180,000
344,629
279,595
350,000
132,525
130,000
AN- HYP
19 Sundry
167,115 106.055
136,946
135,000
148,501
150,000
4,000
74,850
30,000
12,544.539 13,853,791
15,485,000 15,818,039 16,590,000
RESULTS
1. Synthesis of results
Income
12.544.539 13,853,791
15,485,000
Expenses
Excess of income over expenditure
464.403
13,853,791
12.080.136 11,148,108
15,485,000 15,818,039 16,590,000
14,459,000 13,332,693 15,252,250
705,683 1,026,000 2,485,346 1,337,750
2. Allocation of results,
Reserve fund
167.115
Assistance fund
524.742
136,946 589.263
175,000
148,501
150,000
655,000
654,733
695,000
Earmarked for working programme
750,000
750,000
750,000
1986-1988
Accumulated results
( effect on General Fund)
227.454
1,229,474-554,000
932,112
- 258,000
464.403
2,705,683 1,026,000
2,485,346
1,337,750

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000,081
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102.841
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INTERNATIONAL FEDERATION OF JOURNALISTS
BALANCE SHEET 31.12.1987
expe
which
the time Bureau.
ts in controlling
cies and their co
to us. It does not consist in This is the
We ce
report is hone
Original: French
AUDIT REPORT
audit lit conscio
25, 1988
The undersigned, STERCKX Jacques, auditor C.B.C. chartered with the Collège national des Experts Comptables de Belgique, attached to the SPRL Fiduciaire d'Expertise et de Contrôle, Brussels, certifie:
1.
2.
3.
4.
5.
I examined the accounts of income and expenditure for the year 1987 of the International Federation of Journalists, an international body having no legal status under the Belgian law, with headquarters at Boulevard Charlemagne 1, Brussels.
I noted that all amounts accounted in the books as income or expenditure were supported by justifying vouchers.
I examined all these vouchers and checked the exactness of attributions of receipts and expenses in the accounts.
I checked that the balance shown in the Federation's accounts with the various banking institutions corresponded to the vouchers issued by these institutions.
I noted that the amounts booked under" salaries" and" social charges", corresponded to the statements sent both to the Taxing Office and to the National Social Security Office.
Consequently, we have established the following documents on the basis of balances of accounts as per December 31, 1987:
the income in detail,
the expenditure in detail,
the synthesis of the results of the year,
the allocation of results.

292
dion nea 95/110
Tou
89
MOITA

INTERNATIONAL ONAL F
- 2-
TON
Our mission consists in controlling the accuracy of income and expenditure, the book- keeping entries and their correspondence with the documents which were made available to us. It does not consist in giving an appreciation of the timeliness of the expenditure involved. This is the task of the Federation's
Bureau.
We certify that we carried out the audit conscientiously and that our
report is honest.
70. Office furniture
Previous acquisition
Rectification of amount written off in 1985 for furniture out of use
Acquisitions duri 1987
Office Furniture
Portable visual
Extension of
Binding
Postage
Brussels, January 25, 1988
55,166
392,
Jacques STERCKX
321,375
6,902
237 284
91.940
1,049,890
3,813,768
Former depreciations
2,178,150
Rectification of amount written off in 1985 for furnicure out of
use
Depreciations 1987
55.166 351,921
b) CURRENT ASSETS
40. Affiliation fees doe
Detail per year and par debtor
Australia
France C.F.D.T.
India
Italy
Phili
ines
Switzerland
( FSJ)
Tunisia
Turkey
Zaite
2,585,237
1986
1987
TOTAL
348,495 25,000
348,495
25,000
39,375
39.395
393,015
393,015
152000
15,750
30.7 30,750
238.622
238612
6.283
6.288
89.250
69.250
7,087
7.087
19.000
924,260
1,228,531
530 562
177,872
601,707

bas emooni to your sdt gaiilono ni adaianoɔ noiaeim zu0
ajnemu ob odd diw sansbnog zlod: bas asins gaiqes- dood ads susibnqx to moitslos qqe me gaivig ni delanoo on seob I.au o sIdaliava abam 91ew daidy e poi subs add to desi sd ai aidT.bovlova 9xujibasqxs ed to seeni Ismis odd
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Хлояхта аeupost

- 3-
INTERNATIONAL FEDERATION OF JOURNALISTS
A. BALANCE SHEET
urp
31st. December 1987
I. ASSETS
Debtor
a) FIXED ASSETS
France70. Office furniture and fittings
Hong Kong Previous acquisitions
Iceland
Rectification of amount written
Mauritius off in 1985 for furniture out of
Tunisia use
USA
South Afr Acquisitions during 1987
2,708,712
55,166
000
31.12.1987 31.12.1986
Office furniture
392,389 500
Portable visual
321,375
Extension of the memory
6,902 300
Binding machine
237,284
Postage machine
91,940
45. Sun
1,049,890
10,970
1) AN
3,813,768
Interests on Savings
Former depreciations
2,178,150
Rectification of amount written
off in 1985 for furniture out of
use
Depreciations 1987
55,166 351,921
2,585,237
50
1,228,531
530,562
b) CURRENT ASSETS
40. Affiliation fees due
Detail per year and per debtor
Australia
France C.F.D.T.
India
Italy
Philippines
Switzerland
( FSJ)
Tunisia
Turkey
Zaire
1986
1987
TOTAL
348,495 25,000
348,495
25,000
39,375
39,375
393,015
393,015
15,000
15,750
30,750
238,612
238,612
6,288
6,288
89,250
89,250
7,087
7,087
15,000 924,260 939,260
1,177,872
601,707
../...

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1801 19dma jaIE- AJAB A
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$ 00.
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008.040.I
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TES, 282,
$ 22,0£ 2
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ST8 T1.J
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T8QI
ager
204,8AE
200, BAE
000,20
000,2$
258.00
ετε ρε
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210,80€
025.08
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000,21
885,0
885, a
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- 4-
48. Stock of ace
Value of net c
41. Press cards unpaid
( Detail per year and per debtor)
Debtor
1986
1987
TOTAL
France C.F.D.T
1,500
1,500
Hong Kong
959 ap
5,000
5,000
Iceland
3,000
3,000
Mauritius
Used in 1987|
500
500
Tunisia
USA
410 at 115 012 at 116, 156
800
800
7,000
7,000
South Africa
2,000
2,000
Austria
12,500
12,500
Stock of
977 at 11:
800
31,500
32,300
45. Sundry debtors
1) AN- HYP
Interests on Savings account ( 1.7 to 31.12.87)
2) Money due to the IFJ
Advances to be refunded
65,000
46,815
31.12.87
31.12.86
32,300
126,400
296,995
70,970
Unesco:
Symposium Finland
27,931
S. Gronsund
63,636
H. Larsen
50,000
N. Swancott( LO/ TCO)
90,428
231,995
46. Guarantee deposits
Former balance
Post Office
59,994
13,000
51.
52. Bang
ccount
72,994
59,994
56
( de
TOTAL
.../...

8.S1.IE
18.SI.IE
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Age, ez
bisan abs ( 101deb 199 bls)
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T8QI
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48. Stock of press cards
Value of net cost
GENERAL FUL
7 GENER
00: A. WALLETS
Open Previous stock
A11410 at 115,35
Orders in 1987
- 5-
302,020
47,527 932.132
01. Gen 4,989 at 116, 166
579,553
Opening balance
016
All Used in 1987
410 at 115,92
47,527
4,012 at 116,166
02. Assis
466,059
Opening balance
All Stock on 31.12.87
( 977 at 116,166 fees
cotolling
B. CARDS
Previous stock
1,184 at 39,54
Deductions
46,815
Orders in 1987 ff
fees
3,393 at 42,71
75%
75%
170,541
Tunisia
25 1
18,114
Used in 1987
75.2
1,184 at 39,54
3,266 at 42,71
101 46,815 - 139,491
Portugal
Stock on 31.12.87
727 at 42,71
60. Expenses paid in advance
Buteau meeting, Hong
Service Social: advance on
social security payments
Mr.
c) CASH ON HAND
23.934
19.727
157,170
490
50. Petty Cash
51. Banque de Commerce( current account)
52. Banque de Commerce
( deposit acct. one month)
55. Banque de Commerce( deposit
account 3 months)
57. Banque de Commerce LO/ TCO account
53. AN- HYP( savings account)
56. Shares in state loan" Fonds
des routes"
113,494
31.12.87
144,544
31.12.86
94,342
945
3.70
31,050
302,563
24,551
1,651 821,793
9,423 935,534 3,000,000
129,584
129,584
1,251,758
21-106
1,908,517 1,997,500 1,997,500
1,760,016
TOTAL
9,366,602 9,340,583
.../..

18.S1.IE
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122, AS
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120, I
000,000€
482.es!
A82.esI
AеA, CII
020,1€
TSZ, TA
ece, ere
TSZ, TA 220,000
abiso 88919 to 2.8A
3200 390 lo suisv
2TJJAH A
* bote auoivei 28,211 3 0IA
1801 ni exeb10 dal, all is 80,
1801 ni beeU se, 211 3 0IA
218,04
218, JA
18.SI.18 no. 018
ddr, 011 38 Fre
20.8
2501a auoive A2.0 16 A8I, I
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( 30055 3000 9b supдs 12
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( danom 900.jos jiaoq9b)
1180q9b) 99b supлs.22 ( adinom€ 1
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002, ree. I
12,800 I 002, tee, I
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abno
£ 82,0AE e
JATOT
11
893001 89b

a) GENERAL FUND
-6II. LIABILITIES
00. Accumulation former years
Opening balance
Allocation of results
31.12.87
31.12.86
5,234,132
4,302,020
4,302,020 932,112
01. General Reserve
1,973,517
1,825,016
Opening balance
Allocation of results
1,825,016 148,501
-964,945
3,701
3,701
02. Assistance Fund
Opening balance
Allocation of results
( 5% of affiliation fees
totalling 12,856,051)
654,733
658,434
Deductions:
-
Exoneration of aff. fees
Perou
75%
23,625
Tunisia
75%
18,114
S. Africa( S.A.S.J.) 75%
54,101
Zaire
75%
44,550
India
75%
118,125
95 Portugal
50%
52,500
- Travelling assistance to:
. Bureau meeting, Hong Kong
-311,015
Mr. Frister
Mr. Garcia
Mr. Mejia
Mr. Porter
23,934
19,727
151,170
24,490
-219,321
. Executive Committee, Berlin
Mr. Mejia
Mr. Mazwai
Mr. Nagfaal
156,932
152,130
100,672
729
Ms. Sidley
Mr. Gupta
78,056
45,556
Mr. Wong
21,206
Mr. Wilton
169,725
Mr. Porter
73,222
-797,499
.../...

D
8.SI 18
18.01.12
SEI AES 2
090.30 A SII SC
2817118AIT. IT
2169 97ol noiisumusA.00
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a10,288.1 108,8AI
sonsled gaiasqo
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240.A00105.8
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- 7-
31.12.87
31.12.86
Office
. Bureau meeting, Rome
Mr. Mazwai
82,165
Mr. Mejia
139,572
Mr. Porter
73,807
93
126,000-295,544
95.306
03. Provision for working programme 86-88
Opening balance
Allocation for 1987
469,368
289,854
289,854 750,000
Study&
Amounts spent
MWASA
92.3 Press freedom
Mission Ireland
Amo Conference Jerusalem
erred to
ct
306,777
124,024
416,995
92.6 New technology
MWASA$ 92.8 IFJ/ IGF Conference
( balance 1986)
6844
92.9 Copyright working party
-430,801 - 34,947
3.9
6,589 98,149
04. Programme financed by LO/ TCO
105,506
281,405
Education officer: project 6717023
65,751
39.909
Amount cashed
08.8464,057,712
Expenses Com
2,975
Coordinator:
23.550
95.100 Salary
1,269,584
95.101 Social Security
389,633
95.103 Fringe benefits
( as agreed)
Kenya: 95.104 Accommodation
66,000
309,018
108,207
95.120 Travel to Africa
83,013
95.121 Travel to Asia
172,793 35
95.122 Travel to Latin America
255,748
95.123 Other travel
85,239
95.124 Local travel
2,548
95.130 Lodging in Africa
24,364
95.131 Lodging in Asia
45,080
95.133 Lodging in Latin America 137,712
95.143 Miscellaneous
8,997
-2,849,729
Malays
Secretary:
95.200 Salary
308,184
95.201 Social Security
100,092
95.202 Fringe benefits
96.130( as agreed)
27,000
132
96.137 Ta?
1,793-435,276
96.138 Mis
aneous
017
.../...

08.11.1E
18.SI.IE
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428.08S 000,000
125.28
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9591000 8.se ( 8801 naled)
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A82, eas, I € 28,088
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080.2A
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1418391592
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JU592 1698 10.2 azilered agnix 10.0 ( b991gs as)

Office expenditure:
- 8-
31.12.87
31.12.86
95.300 Stationery
13,200
95.302 Telephone/ telex
286,132
95.303 Bank charges
21,156
95.301 Postage
6,000
95.304 Translations
27,222
b)
95.305 Office rent
126,000
95.306 Miscellaneous
22,246
95.307 Use of computer
165,000
82. Find
-666,956
116,
95.401 Study& research material
40,000
MWASA
230
General Training Programme: project 6844
416,995
Amount cashed
612,357
Amount transferred to SVENSKA JOURNALISTFORBUNDET for Mwasa seminar, Cape Town
195,362
MWASA Seminar, Zimbabwe: project 6844
39,874
Amount cashed
593,776
Expenses- Zimbabwe
96.110 Lodging
105,506
96.1110 Transportation- Int'l
281,405
96.1111 Transportation- local
41,023
96.112 Per diem
onference 39,909
04
96.113
Instructor's fees
28,846
23.07
96.114
Conference hall/ rental
2,975
73.07
96.115 Background documentation 23.550
7 88
96.116
Administration
4,809
42.10
96.118
Miscellaneous
25,879
9140
25.000
- 553,902
Kenya: project 6102
Amount cashed
108,207
133
356,057
Expenses
96.120 Lodging
45,000
96.1210 Transportation
-
Int'l
97,720
I 20
96.1212 Transportation- local
49,676
96.122 Per diem
9,394
96.123
Instructor's fees
32,815
96.124
Conference hall/ rental
10,959
96.127
Telephone/ telex
2,286
- 247,850
Malaysia: project 6380
645,679
-
Amount cashed
Expenses
96.130 Lodging
96.132 Per diem
145,871
920,000
14,640
96.137 Telephone
96.138 Miscellaneous
1,793 112,017
-
- 274,321
.../...

08.11.1
00S, EL
SEI, ass
000.2 SSS, TS
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000.201
: 9100 basque soil10
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b) CURRENT LIABILITIES
- 9-
81. Provision for holiday bonus
82. Funds earmarked for specific tasks
Unesco contracts
professional secrecy
new technology
31.12.87
31.12.86
483,708
643,963
116,223
263,125
44,216
72,007
549,440
465,618
83. Sundry creditors
( provisions for expenses)
Telephone
117,202
Postage
48,670
Audit fee
39,270
Extra- legal pension scheme
47,607
Accountancy fees
8,925
Translations
4,560
Accountancy fees for LO/ TCO projects
17,850
Mrs Doornaert Vienna Conference( balance)
704
Mr. White- new technology meeting
23,207
-
Mr. Porter- air ticket, Rome
73,807
Translations& postage- Unesco Symposium Nevada 1000 press cards
7,988
42,710
Frama
postage meter
91,940
J. Singleton air ticket Port Moresby
25,000
85. Social charges to be paid
86. Income tax to be paid
88.3 Mtimkulu- Mayet Fund( S. Africa)
133,152
84,187
63,587
1,208,193
88.4 Assistance to journalists( Chile)
67,312
91. Available for seminars and missions in developing countries
97,754
121,754
TOTAL
9,366,602
9,340,583
.../...

88.SI.IE
18.SI.IE
801,884
2SI, CAS
ESS, DII
DIS, AA TOO, ST
810,204
0AA A2
SEI, CEI
581 A8
CPI, 80S I
182, Ea
SIC TO
ACT, ISI
282.0+ C.e
sos, f Ora 84 OTS.E
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2SQ.8
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028.TI
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TOS, ES
T08 ET
880.T
OIT, SA
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000,2$
23 JAI T
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101000/058
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JATOT

b) IFJ Expendi
20.1 Travellin
- 10-
B. RESULTS
20 a) IFJ Income
20.3 IFJ
20.4 10. Affiliation fees( received and due)
21.1 Gross
13. Press cards( paid and due)
21.2 Social
21.4 18. Bank interests
22. Ho
Shares" Fonds des routes"
23
23.2
On Bank accounts
at Banque de Commerce
at AN- HYP( savings account)
23 3 19. Sundry income
24.
25.3
25.2
25.3
26.0
27: Po
28.
29. As
Unesco contract" World Press Report"
30. Ba
31.
32.1 Fi
32.2 Divi
33. Pa
34
35%
36.
37
38.
39.2
31
31.12.87
31.12.86
88,896
13,094,663 11,785,250
2,187,500
1,648,000
180,000
180,000
132,525
148,501
99,595 136,946
74,850 3
4,000
15,818,039
13,853,791
11
70
306,28
270.435
423,242
162-505
271.459
291,076
40,470
40.200
78.905
136.920
$ 26.795
7,573
820
044
87,105
683 480.632
47,452 262.393
342,315
19.890
Friedrich
*
Stiftung
Ebert- Sil
Bonn
Bibliothek
*
.../...

amoon! LA( s
02.28.11
Ɛad, Aeo, EL
( sub bas bevis091) 2991 mois.01
000,840,1
002,181 S
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08.11.18
18.SI.IC
000.081
000,081
202.ee
2S2.SEI
102.8AI
000.
028.AT
( sub bas bisq) abrep 88919.EI
238993 8.81
" 89140 895 abno" a
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901903 9b suposa 18
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IQT£ 28.81
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*
84

- 11-
31.12.86
31.12.85
b) IFJ Expenditure relating to 1987
20.1 Travelling to IFJ statutory meetings
838,896
392,117
20.2 Travelling( special missions)
1,227,212
865,946
20.3 IFJ conferences and seminars
118,379
21.1 Gross salaries secretariat
20.4 Interpreters' fees
( including 13th month)
21.2 Social charges employer on dito
21.4 Accounting fees and social secretariat 22. Holiday bonus
23.1 Employer's compensation insurance
personnel- related taxes( provincial and communal taxes)
643,328
4,198,378
3,499,808
1,397,174
1,169,093
135,374
287,649
ear
483,708
643,963
55,839
58,863
23.2 Extra- legal pension scheme
294,053
243,288
23.3 Legal intervention in staff transport.
267.902
203,071
and meal tickets for Secretariat staff
24. Rent and heating
589,681
473,807
25.1 Upkeep office equipment
33,801
33,129
25.2 Transformation refreshing IFJ office
36,578
25.3 Removal costs, H. Larsen
70.112
28.
26. Office supplies
27. Postage
Telephone
29. Audit fee
-
photocopies
306,287
270,435
TS
423,242
362,505
-
Telex
-
Telegrams
271,459
291,076
40,470
40,200
30.
Bank charges
31.
78,905
91,736
33.
34.
Depreciation of furniture
32.1 Fire insurance
32.2 Civil liability insurance
Entertainment of visitors. Miscellaneous
35. Publications(" IFJ Information")
186,920
826,796
7,572
820
6,044
87,105
65,838
3,683
4,760
480,632
342,315
36.
Documentation and subscriptions
47,452
19,890
37.
Translations
262,393
444,607
38.
Contributions to other organisations
15,347
20,194
39.1 Press cards used
699,892
496,202
39.2 Amounts written off
24,875
13,332,693
11,148,108
.../...

08.1.IE
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