INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) 1. Operations The Criança é Vida (Child is Life) Institute (“Institute”) is a nonprofit civil association, started in 1996 as an internal social project of a pharmaceutical company. It became an independent institute in September 2002 and began accounting independently in July 2003. The Institute was certified as a Civil Society Organization of Public Interest (OSCIP), according to Law No. 9.790/99 on June 29, 2004. This certification is renewed annually by rendering accounts to the Ministry of Justice. In addition, its activities have been reported to the Municipal Council for the Rights of Children and Adolescents (CMDCA) in São Paulo since 2004. The registration certificate is valid through March 30, 2016. The Institute, which currently has the support of maintaining companies, multipliers, and strategic and supporting alliances, aims to: Provide basic concepts of hygiene and health and emotional/affective/social development to children, families and staff of institutions in low-income communities, totally free of charge; Promote corporate volunteer work; Partner with companies for multiplication of knowledge in order to raise funds that will be fully used to finance the Institute and its projects; Sell promotional products with the Institute’s brand. The audit, through confirmation from benefited institutes, showed that the Institute maintains a rigorous and appropriate system for controlling the presence of multipliers, families and children benefited. In 2015 and 2014, the social figures of the Institute were: 2015 Benefited entities Families (met directly) Children (met directly) Work fronts
Benefited entities Families (directly serviced) Children (directly serviced) Work fronts
604 16,663 27,582 755 2015 604 16,663 27,582 775
2014 558 19,219 24,536 714 2014 558 19,219 24,536 714
10
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) The main projects developed by the Institute are: Child is Life - Adults: a 12-instructional unit cycle dedicated to adults that multiplies, for parents and staff of institutions, information such as the nutritional value of food, the importance of vaccines, accident prevention, first aid, and dental health, among others; Child is Life - Children: an 8–instructional unit cycle dedicated to children from 3 to 4 years of age, which aims to turn children into small change agents of their own reality with regard to basic care with hygiene and disease prevention. It deals with the same subjects covered with adults, but in a playful way, with games and music so that children adopt healthy habits that will stay with them for life; Child is Life - Babies: a 6–instructional unit cycle that aims to make parents and educators aware of the importance of the first 24 months of life for emotional and affective development of the human being. This cycle emphasizes the formation of the bond between adults and babies; Child is Life - Sex Education (Time of Discovery): a 6–instructional unit cycle for the 7 to 9 year old age group in order to help children acquire knowledge that will help them exercise their sexuality in the future with pleasure and responsibility. It teaches children about their body and the changes that occur in puberty, to value it and take care of their health. It works to prevent sexual abuse; Child is Life - Sex Education (Sex, Love and Responsibility): a 6– instructional unit cycle for the 10 to 12 year old age group that reinforces such topics as self-esteem, gender relations, human behavior and reproduction. Its major objective is to avoid unplanned pregnancy and protect against coercive sexual relationships and exploitation; Child is Life - Living Well: a 4-instructional unit cycle aimed at children from 7 to 8 years of age and their families. Its objective is drug prevention and it includes educational content on health, environmental responsibility, values and social behavior and the importance of making decisions in life; Child is Life – Growing Up with Values (Understand and Build): a 4instructional unit cycle aimed at children from 7 to 9 years of age. Its objective is to make children more aware of their values so that they can be agents of change for a better world. It covers self-knowledge, respect, kindness, friendship, loyalty, right and wrong, consumerism, conflicts, and choices, among other topics; Child is Life - Affection and Protection: a 7–instructional unit cycle aimed at parents and educators, intended to raise awareness and provide information on the issue of violence against children. It offers tools to improve interaction with children during their various stages of development;
11
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) Child is Life - Growing Up with Values (Our Role for a Better Society): a 4-instructional unit cycle, intended for children from 10 to 12 years of age, it emphasizes the importance of issues such as self-esteem, respect, honesty and frustration. Its objective is to make children more aware of their values and their participation in society in order to become more responsible and active in creating a better world. It also covers conscious consumption and the exaggerated cult of beauty standards; Child is Life - Healthy Pregnancy: a 6-instructional unit cycle aimed at pregnant women, with the objective of preventing death during pregnancy. It addresses physical and emotional aspects of healthy pregnancy, labor, birth, family planning and baby care in the first weeks of life. Members of the Executive Board and the Advisory Council of the Criança é Vida (Child is Life) Institute are not remunerated for their services, and distribution of surpluses, bonuses or benefits to directors, maintainers or associates in any manner or for any reason is prohibited. The only exception is in regard to the position of Managing Director, which began to receive compensation in the manner applicable under OSCIP legislation starting in September 2014 (Extraordinary General Assembly Meeting of August 20, 2014). 2. Presentation of Financial Statements The financial statements were prepared and are presented in accordance with accounting practices adopted in Brazil, based on the provisions contained in ITG 2002 (R1) – Nonprofit Entities, approved by CFC Resolution No. 1.409 of September 21, 2012, by CTG Technical Bulletin 2000 approved by CFC Resolution No. 1.159 of February 13, 2009, repealing the CFC Resolution Nos. 837/99, 838/99, 852/99, 877/00, 926/01 and 966/03, and also by NBC TG 1000 - Accounting for small and medium-sized enterprises, for aspects not covered by ITG 2002 (R1) – Nonprofit Entity. Basis of measurement The financial statements were prepared based on historical cost, except for the financial instruments measured at fair value through income recognized in the balance sheet. Operating and reporting currency The financial statements are presented in Reais (R$), which is the Institute’s operating currency. All financial information disclosed in the financial statements presented in Brazilian Reais was rounded to the nearest thousandth, unless otherwise stated.
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INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) Use of estimates Preparation of financial statements in accordance with accounting practices adopted in Brazil requires management to make estimates to determine and record certain assets, liabilities, revenues and expenses, as well as the disclosure of information on its financial statements. These estimates are based on the going concern principle and supported by the best information available on the date of presentation of the financial statements and on management's experience. The estimates are reviewed when new information becomes available or the situations on which they were based change. Settlement of transactions involving these estimates may result in amounts different from those estimated due to the uncertainties inherent in the process of their determination. Estimates may diverge with actual results. The main estimates relate to: Useful lives of fixed asset; Evaluations of impairment; Provisions in general. There were no significant changes in the estimates in the period compared to those that had been applied. 3. Basis for Preparing the Financial Statements The accounting policies described below have been applied consistently to all periods presented in the financial statements: (a)
Cash and cash equivalents Cash and cash equivalents include cash on hand, bank deposits and other highly liquid short-term investments, with original maturities of up to three months which are readily convertible into known amounts of cash and which are subject to an insignificant risk of change in value.
(b)
Inventories – promotional products for resale Inventories are recorded at cost or net realizable value, whichever is lower. Cost is determined by the "weighted average cost" inventory valuation method. The cost of inventories includes the purchase value of products and other direct costs related to the purchased products. Inventories are evaluated with regard to their recoverable value at the balance sheet dates. Any impairment is immediately recognized in the results.
13
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) (c)
Other current assets The other current assets are recorded at cost or realizable value including, when applicable, related financial income and monetary and exchange variations.
(d)
Fixed assets The fixed assets are recorded at historical acquisition cost, less accumulated depreciation and any accumulated impairment. Historical cost includes directly attributable expenses necessary to prepare the asset for its intended use by management. Depreciation of other assets is calculated using the straight-line method to allocate their cost, less the residual value over the useful life, which is estimated as follows: Description Buildings Computers Furniture, fixtures and installations Leasehold improvements
Years 25 5 10 3
Residual values, useful lives and depreciation methods of assets are reviewed, and adjusted if necessary, when there is an indication of material change since the last balance sheet date. (e)
Intangible assets These refer to licenses acquired of computer software, capitalized and amortized over their estimated useful life of 5 years.
(f)
Current liabilities Current liabilities are recorded at known or estimated values and, where applicable, include the charges incurred.
14
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) (g)
Other current and non-current liabilities These are recorded at known or estimated amounts, where applicable, adjusted to present value, plus related charges and monetary variations incurred through the balance sheet dates.
(h)
Result of operations Results are calculated on an accrual basis, i.e., revenues and expenses are recorded at the time of occurrence. Revenues originate primarily from donations from individuals and/or legal entities. Incurred costs represent spending by the Institute’s management for multiplication of the various health education projects.
4. Cash and Cash Equivalents
Cash Banks Financial investments
Cash Bank accounts Financial investments
2015
2014
242 307,639 2,157,557 2,465,438
143 42,049 1,866,734 1,908,926
2015 242 307,639 2,157,557 2,465,438
2014 143 42,049 1,866,734 1,908,926
The cash and cash equivalents balances are represented mainly by checking accounts held in domestic financial institutions. The short-term financial investments are fixed income funds and Bank Certificates of Deposit (CDB), classified as “Cash and cash equivalents” for having immediate liquidity and due to the routine redemptions made by management according to the Institute’s cash needs. 5. Accounts Receivable As of December 31, 2015, there was no balance receivable. As of December 31, 2014, the amount of the R$ 55,629 referred to the remaining balance of a completed project, in which the Eólica Faísa company was responsible for the costs resulting from the project multiplication in the city of Trairi, in the state of Ceará.
15
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) 6. Promotional Products for Resale The balance of R$ 10,132 (R$ 1,469 in 2014), refers to the Criança é Vida music CDs sold for the specific sales purpose of promoting the Institute and generating revenue to finance Institute activities. 7. Advances to Employees The balance of R$ 55,274 (R$ 34,528 in 2014) refers to amounts paid related to employee holidays taken in the subsequent month. 8. Prepaid Expenses This refers to the payment of expenses for the following fiscal year, such as the 2016 annual fee paid to Grupo de Instituições, Fundações e Empresas (GIFE), of which the Institute is part. Also recorded in this category is the amount corresponding to registration for the GIFE congress to be held in 2016. 2015 GIFE annuity GIFE Congress registrations
2014
8,413 4,205 12,618
7,066 7,066
2015 8,413 4,205 12,618
GIFE annuity GIFE Congress registrations
2014 7,066 7,066
9. Fixed Assets 2015
2014
Net 430,970
Net 453,265
Rate % 4%
Cost 557,358
Accumulated depreciation (126,388)
Installations Furniture and fixtures
10% 10%
23,262 103,775
(3,566) (38,198)
19,696 65,577
1,211 20,339
IT equipment
20%
58,592
(44,366)
14,226
22,358
742,987
(212,518)
530,469
497,173
Building
16
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) The changes in fixed assets for the year ended December 31, 2014 were as follows: Account Building Installations Furniture and fixtures IT equipment
2014 453,264 1,212 20,339 22,358 497,173
Acquisitions 20,650 55,357 76,007
Write-off (7,413) (7,413)
Depreciation (22,294) (2,165) (2,706) (8,133) (35,298)
2015 430,970 19,697 65,577 14,225 530,469
10. Intangible Assets
Rate % Software usage right
Software usage rights
20%
Accumulated amortization
Cost
2015
2014
Net
Net
36,908
(32,393)
4,515
7,292
36,908
(32,393)
4,515
7,292
2015 Net
2014 Net
4,515 4,515
7,292 7,292
Rate %
Cost
20%
36,908 36,908
Accumulated amortization (32,393) (32,393)
The changes in intangible assets for the year ended December 31, 2014 were as follows: Account
2014
Software usage rights
7,292 7,292
Account Software usage rights
2014 7,292 7,292
Acquisition -
Acquisitions -
Write off
Amortization -
Write-off -
(2,777) (2,777)
Depreciation (2,777) (2,777)
2015 4,515 4,515
2015 4,515 4,515
11. Social Charges The social charges include INSS, PIS and IRRF on payroll, as follows: INSS payable FGTS payable PIS payable IRRF on payroll
2015 21,471 7,750 1,268 25,572 56,061
2014 19,912 6,679 1,049 15,325 42,965
Acronyms: National Institute of Social Security (INSS); 17
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) Employee's Severance Pay Fund (FGTS); Social Integration Program (PIS); Income Tax Withholding (IRRF).
12. Labor Provisions The labor provisions are related to vacation provisions and their respective charges, as follows: Provision for vacation pay INSS on provision for holidays FGTS on provision for holidays
2015 69,732 17,782 5,578 93,092
2014 10,456 2,666 836 13,958
Acronyms: National Institute of Social Security (INSS); Employee's Severance Guarantee Fund (FGTS).
13. Deferred Revenue This refers to amounts transferred through donations in 2014 to the Institute, but which were used in 2015 for execution of agreements with partnerships, such as with the Votorantim Private Bank legal entity supporter. In the second half of 2015 the Votorantim Private Bank supporter donated R$ 150,000 to the Institute, which will be used in 2016, as presented below: 2015 Funds - Votorantim Private Bank
Funds – Votorantim Private Bank
2014
150,000
150,000
150,000
150,000
2015 150,000 150,000
2014 150,000 150,000
14. Net Equity There was no initial donation by members at the time the Institute was established. Members’ donations were made to fund the Institute and therefore accounted for as donation revenue. The surplus (deficit) for the year shall be maintained as such until the approval of the financial statements by the General Assembly Meeting of members and, once approved, shall be transferred to the "net equity" account or allocated to a specific reserve. The Operating Reserve is established by General Assembly Meeting approval, and its balance on December 31, 2015 was R$ 390,300 (R$
18
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) 290,300 on December 31, 2014). The net equity of the Institute on December 31, 2015 corresponds to R$ 1,904,168 (R$ 1,533,847 on December 31, 2014).
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INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) 15. Revenue from donations and product sales The breakdown of the revenue is as follows: Analysis of revenue by category
2015
2014
Revenue from donations (a)
2,356,730
2,195,642
198,400
180,364
4,006
3,783
Volunteer work (b) Revenue from sales of goods/ obsolete material Other net operating revenue
Analysis of revenue by category Revenue from donations (a) Volunteer work (b) Revenue from sales of products / obsolete material Other net operating revenue
a)
18,514
9,678
2,577,650
2,389,467
2015 2,356,730 198,400 4,006 18,514 2,577,650
2014 2,195,642 180,364 3,783 9,678 2,389,467
Donations This refers to cash spontaneously provided by individuals and legal entities in order to finance Institute projects: Analysis of revenue by category
2015
2014
Sponsors
2,006,523
1,590,628
222,000
293,000
21,000
294,539
Multiplier partners Supporters - legal entity Supporters - natural person
Analysis of revenue by category Maintainers Multiplying partners Supporters – Legal entities Supporters – Individuals
b)
107,207
17,475
2,356,730
2,195,642
2015 2,006,523 222,000 21,000 107,207 2,356,730
2014 1,590,628 293,000 294,539 17,475 2,195,642
Volunteer work As determined by ITG 2002 (R1), for the purpose of compliance with the resolution applicable to nonprofit entities, the Institute estimated the fair value of the services rendered by management and the councils received during the year ended December 31, 2015 at R$ 198,400 (R$ 180,364 estimated on December 31, 2014). None of the values mentioned had a corresponding cash disbursement, having been recognized as revenue and expense in equal amounts with no effect on the surplus for the year. The estimated amount is recorded at the best estimate of fair value using market values and assumptions. 20
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais)
21
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) 16. Project costs a)
Personnel – social area 2015
2014
Salaries and social charges Salaries
(450,767)
(327,131)
Christmas bonus
(40,322)
(29,533)
Holidays
(54,543)
(32,679)
(150,400)
(99,893)
(52,394)
(35,032)
INSS FGTS/PIS Pay-in-lieu of notice/other
-
(150)
(748,426)
(524,418)
Medical and dental assistance
(73,434)
(50,642)
Meal and food vouchers
(60,906)
(47,487)
Life insurance
(2,240)
(1,335)
Transportation vouchers
(1,626)
(1,133)
Occupational health and other
(1,029)
(6,454)
(139,235)
(107,051)
(887,661)
(631,469)
Benefits and sundry expenses
Total personnel project costs
2015 Salaries and social charges Salaries 13th salary Vacations INSS FGTS/PIS Prior notice / other Benefits and sundry expenses Medical and dental assistance Meal and food vouchers Life insurance Transportation vouchers Occupational health and other Total personnel project costs
b)
2014
(450,767) (40,332) (54,543) (150,400) (52,394) (748,426)
(327,131) (29,533) (32,679) (99,893) (35,032) (150) (524,418)
(73,434) (60,906) (2,240) (1,626) (1,029) (139,235) (887,661)
(50,642) (47,487) (1,335) (1,133) (6,454) (107,051) (631,469)
Head office – social area 2015 Rents and HOA fees
2014
(21,828)
(20,757)
Property Tax (IPTU) and other fees
(4,512)
(3,576)
Internet, website and information technology
(3,750)
(489)
Support of IT
(4,066)
Expenses on depreciation and amortization
Rents and condominium fees Property tax (IPTU) and fees Internet, website and information technology
-
(18,072)
(19,412)
(52,228)
(44,234)
2015 (21,828) (4,512) (3,750)
2014 (20,757) (3,576) (489)
22
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) IT support Depreciation and amortization expenses
c)
(4,066) (18,072) (52,228)
(19,412) (44,234)
Projects – social area 2015
2014
Training material
(198,925)
(325,718)
Scientific services
(18,839)
(13,692)
Psychoeducation and psychology services
(211,418)
(173,900)
Expenses on commuting and transport
(26,832)
(34,060)
Travel
(23,509)
(48,271)
Gifts
(21,462)
(5,719)
Social events
(4,618)
(10,405)
Coffee break
(9,436)
(31,103)
(10,851)
(6,667)
Office supplies, IT and consumables Mail services
(175)
Freight and courier services State VAT (ICMS) rate difference Other costs of projects
Training material Scientific legal entity services Psychoeducation and psychology services Commuting and transport expenses Travel Gifts Social events Coffee breaks Office, computer and consumable materials Mail services Freight and courier services State VAT (ICMS) rate difference Other project costs
-
(23)
(6,662)
(650)
(8,324)
(50,621)
(48,584)
(577,359)
(713,105)
2015 (198,925) (18,839) (211,418) (26,832) (23,509) (21,462) (4,618) (9,436) (10,851) (175) (23) (650) (50,621) (577,359)
2014 (325,718) (13,692) (173,900) (34,060) (48,271) (5,719) (10,405) (31,103) (6,667) (6,662) (8,324) (48,584) (713,105)
23
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) 17. Operating expenses a)
Personnel – administrative area 2015
2014
Salaries and social charges Salaries
(222,332)
(119,252)
Christmas bonus
(19,350)
(13,328)
Holidays
(25,996)
(14,217)
INSS
(70,432)
(44,733)
FGTS/PIS
(23,093)
(15,510)
Pay-in-lieu of notice/other
(37,252)
(28,627)
(398,455)
(235,667)
Medical and dental assistance
(14,160)
(16,278)
Meal and food vouchers
(25,079)
(20,629)
Benefits and sundry expenses
Life insurance Transportation vouchers
(37)
(344)
(3,195)
(2,305)
Fuel assistance
-
Occupational health
(599)
(385)
(43,070)
(40,223)
(441,525)
(275,890)
2015 Salaries and social charges Salaries 13th salary Vacations INSS FGTS/PIS Prior notice / other Benefits and sundry expenses Medical and dental assistance Meal and food vouchers Life insurance Transportation vouchers Fuel assistance Occupational health
(282)
2014
(222,332) (19,350) (25,996) (70,432) (23,093) (37,252) (398,455)
(119,252) (13,328) (14,217) (44,733) (15,510) (28,627) (235,667)
(14,160) (25,079) (37) (3,195) (599) (43,070) (441,525)
(16,278) (20,629) (344) (2,305) (282) (385) (40,223) (275,890)
24
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) b)
Head office – administrative area 2015 Rents and HOA fees
2014
(19,912)
(17,550)
IPTU
(2,571)
(3,360)
Utility bills
(7,247)
(3,959)
Security, surveillance and insurance
-
(161)
Internet, website and IT
(31,420)
(1,698)
Support of IT
(18,976)
(17,999)
Trade association
(7,066)
(6,715)
Kitchen services
(1,404)
(604)
(16,422)
(5,353)
Conservation, maintenance and cleaning Maintenance and repair Expenses on depreciation and amortization Other expenses
Rents and condominium fees IPTU Water, gas and electricity Security, surveillance and insurance Internet, website and IT IT support Trade association Kitchen services Conservation, maintenance and cleaning Maintenance and repair Depreciation and amortization expenses Other expenses
(8,058)
(5,693)
(18,072)
(19,412)
(5,072)
(6,960)
(136,220)
(89,464)
2015 (19,912) (2,571) (7,247) (31,420) (18,976) (7,066) (1,404) (16,422) (8,058) (18,072) (5,072) (136,220)
2014 (17,550) (3,360) (3,959) (161) (1,698) (17,999) (6,715) (604) (5,353) (5,693) (19,412) (6,960) (89,464)
25
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) c) General and administrative 2015
2014
Accounting
(29,112)
(31,333)
Audit
(22,788)
(30,102)
Consulting
(19,350)
(28,000)
Congresses, events and fairs Communication (audiovisual material) Office supplies, IT and consumables
-
-
(45)
(380)
(17,631)
(14,960)
Mail services
(1,735)
(2,662)
Freight and courier services
(3,803)
(5,724)
(503)
(671)
Meals Permanent use assets
(2,038)
(54)
Expenses on commuting and transport
(2,333)
(2,162)
Coffee break Rent of the external space Miscellaneous
Accounting Audit Consulting Congresses, events and fairs Communication (audiovisual material) Office Supplies, IT and consumables Mail services Freight and courier services Meals Permanent use goods Commuting and transport expenses Coffee breaks External space rental Miscellaneous
-
(765)
(9,392)
(6,824)
(24,285)
(19,326)
(133,015)
(142,963)
2015 (29,112) (22,788) (19,350) (45) (17,631) (1,735) (3,803) (503) (2,038) (2,333) (9,392) (24,285) (133,015)
2014 (31,333) (30,102) (28,000) (380) (14,960) (2,662) (5,724) (671) (54) (2,162) (765) (6,824) (19,326) (142,963)
18. Financial instruments and derivatives Financial instruments Existing financial transactions involve the usual assets and liabilities pertaining to their economic activity, particularly financial investments with short-term maturities. These transactions are presented on the balance sheet at cost plus the related earnings and expenses that, in view of the nature of the transactions and their terms of maturity, approximate market values.
26
INSTITUTO CRIANÇA É VIDA Notes to the financial statements for the years ended December 31, 2015 and 2014 (in Brazilian Reais) Derivative financial instruments During the 2015 fiscal year, the Institute did not engage in transactions involving financial instruments in the form of derivatives. 19. Insurance coverage As of December 31, 2015, the Institute has insurance coverage in amounts considered sufficient to cover possible losses. This coverage includes all types of claims.
27
