World Council of Churches

Financial Report 2014

Activities Appendix World Council of Churches 150 Route de Ferney P.O. Box 2100 1211 Geneva 2 Switzerland Contents

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Report of the auditor on the Activities Appendix 5 to the Executive Committee and to the Member Churches

Summary: Restricted Funds and Designated Funds 6

Restricted Funds Activities List for the year ended 2014 7

Designated Funds Activities List for the year ended 2014 21

Information on Consolidated Activities 22

Restricted Funds Activities Closing Balances for the year 23 ended 31 December 2013, as transferred to the new structure on 1 January 2014

Notes to the Activities Appendix 27

Activities Appendix 2014 5

Report of the auditor on the Activities Appendix to the Executive Committee and to the Member Churches

On your instructions, we have audited the schedules, showing opening balances, contributions, authorised expenditure, transfers, and closing balances of the activities of the World Council of Churches, as at 31 December 2014 and for the year then ended, as set out in the Activities Lists for Restricted Funds and Designated Funds and the notes which follow.

Management’s responsibility Management is responsible for the preparation of these schedules in accordance with the requirements of Swiss law, the Council’s Constitution and Rules, and the Council’s accounting policies as set out in note 2 to the consolidated financial statements as at 31 December 2014. This responsibility includes designing, implementing and maintaining an internal control system relevant to the preparation of schedules that are free from material misstatement, whether due to fraud or error. Management is further responsible for selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances.

Auditor’s responsibility Our responsibility is to express an opinion on these schedules based on our audit. We conducted our audit in accordance with Swiss Auditing Standards and International Standards on Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the schedules are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the schedules. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the schedules, whether due to fraud or error. In making those risk assessments, the auditor considers the internal control system relevant to the entity’s preparation of the schedules in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the existence and effectiveness of the entity’s internal control system. An audit also includes evaluating the appropriateness of the accounting principles used and the reasonableness of accounting estimates made, as well as evaluating the overall presentation of the schedules. We believe that the audit evidence obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion In our opinion the schedules present fairly, in all material respects, the opening balances, contributions, authorised expenditure, transfers and closing balances of the activities of the World Council of Churches for the year ended 31 December 2014 in accordance with Swiss Law, the Council’s Constitution and Rules, and the Council’s accounting policies as set out in note 2 to the consolidated financial statements as at 31 December 2014.

PricewaterhouseCoopers SA

Philippe Tzaud Julien Ménoret Audit expert Audit expert

Geneva, 24 April 2015 6 Activities Appendix 2014

Summary: Restricted Funds and Designated Funds

2014 2013 CHF CHF Restricted Funds Programme Funds 3,156,351 2,816,326 WCC 10th Assembly 273,847 217,686 Total Restricted Funds 3,430,198 3,034,012

Designated Funds Programmes 533,956 533,956

Total Designated Funds 533,956 533,956

Activities Appendix 2014 7

Restricted Funds Activities List for the year ended 31 December 2014 7 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,178.58 7,178.58 (19,019.87) (26,198.45) (26,198.45) Closing Balance 0.00 0.00 0.00 0.00 255.92 438.80 927.27 (75.00) 3,059.20 5,493.80 77,176.31 23,851.34 84,877.51 88,192.63 77,962.47 27,991.34 28,351.29 343,549.83 444,577.48 102,841.60 614,149.87 723,851.34 399,266.81 416,697.20 (11,235.90) (10,920.90) 1,157,115.72 1,263,069.53 (2,947,549.08) (2,947,624.08) Transfer 0.00 0.00 0.00 (255.92) (438.80) (927.27) (3,059.20) (1,525.00) (5,493.80) (7,815.37) (3,412.75) (1,525.00) (77,176.31) (28,543.17) (78,568.05) (27,991.34) (31,877.85) (28,351.29) (343,570.13) (128,657.33) (105,098.60) (620,974.93) (399,266.81) (131,972.45) (449,289.61) (732,933.40) (470,724.07) (3,050,119.64) (1,157,115.72) (1,263,675.11) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20.30 605.58 605.58 4,691.83 4,712.13 1,600.00 2,257.00 6,825.06 9,082.06 43,779.82 43,779.82 13,013.50 13,013.50 3,020,342.17 2,947,549.08 2,949,149.08 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,815.37 3,412.75 21,993.50 10,920.90 26,042.93 48,191.95 (26,198.45) (26,198.45) Opening Balance Library Archives Library and archives Reference group : pilgrimage of justice and peace Pilgrimage of justice and peace Pilgrimage of justice and peace Subtotal G105 Subtotal G106 Future long-service bonuses General Secretariat General Secretariat Activity Name Subtotal G1 G106 Pilgrimage of justice and peace G101 Office of the General Secretary General Secretary's travel WCC delegations of the General Secretary Office Subtotal G101 G102 Governing bodies Executive Committee and Leadership of Central Central Committee Permanent Committee on Consensus and Collaboration Consensus training for moderators and rapporteurs New member churches Subtotal G102 G104 General Secretariat initiatives G104 General Secretariat General Secretary initiatives in the WCC ecology project Visser 't Hooft biography Visser Conference office development (PMER) WCC organisational General Secretariat initiatives Subtotal G104 G105 Library and archives Activities appendix 2014 World Council of Churches World G1 General Secretariat Total G1 Total XXG1 YYG1 ZZG1 Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No G1051A G1051B YG105 G1061A G1061B YG106 G1011A G1011A G1021A G1011B YG101 G1021B G1021C G1021D G1021E G1043A G1044A G1044B G1046A G1047A YG104 8 Activities Appendix 2014

Restricted Funds Activities List for the year ended 31 December 2014 8 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,569.14 9,659.88 16,070.32 13,277.48 25,298.63 68,875.45 15,660.22 15,660.22 84,535.67 Closing Balance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,976.08 2,743.42 5,733.12 7,465.52 29,571.64 621,708.27 624,655.99 152,612.15 168,554.21 (31,600.00) (793,210.20) (793,210.20) Transfer 0.00 0.00 0.00 (608.03) (7,273.97) (5,442.32) (4,976.08) (2,743.42) (2,396.18) (5,733.12) (76,088.29) (57,166.21) (25,501.52) (76,088.29) (826,823.92) (183,818.35) (902,290.53) (220,192.59) (1,198,571.41) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27,594.57 20,551.45 18,056.40 18,036.00 31,206.20 67,298.60 205,115.65 869,298.49 869,298.49 253,261.67 1,189,858.76 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,569.14 30,740.95 10,267.91 47,670.32 93,248.32 93,248.32 Opening Balance Unity Unity Activity Name Subtotal U U1 Faith and Order Commission on Faith and Order a common vision Towards The Church: Faith and Order Week of Prayer for Christian Unity Week One baptism: toward mutual recognition United and uniting churches' theological consultation Forum on bilateral dialogue Parvey legacy Subtotal U1 U2 Ecumenical Relations Relations with the Roman Catholic Church Relations with Pentecostal Churches Relations with Christian World Communions World Relations with Christian Global Christian Forum Ecumenical relations Subtotal U2 Activities appendix 2014 World Council of Churches World U: Unity area Programmatic YYU ZZU Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No U11 U12 YU1 U15 U15A U16 U17 YU1A U21 U22 U23 U24 YU2 Total U Total Activities Appendix 2014 9

Restricted Funds Activities List for the year ended 31 December 2014 9 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.00) 20,632.36 55,813.45 (4,699.17) (4,699.17) 818,337.83 838,970.19 125,189.96 125,189.96 1,015,274.43 Closing Balance 0.00 0.00 0.00 0.00 (411.00) 1,116.09 4,260.30 2,502.32 80,106.01 77,835.37 63,909.84 21,249.77 14,613.39 22,782.73 15,029.67 95,950.41 84,543.80 (1,116.09) 110,980.08 238,024.93 157,941.38 337,797.93 202,820.95 232,366.30 (924,040.49) (924,040.49) Transfer 0.00 0.00 0.00 0.00 (1,116.09) (7,622.16) (4,260.30) (2,502.32) (82,290.86) (77,835.37) (76,344.20) (64,829.55) (21,249.77) (22,782.73) (15,029.67) (95,950.41) (76,344.20) (110,980.08) (238,024.93) (152,332.33) (202,820.95) (369,662.63) (161,242.32) (484,058.74) (232,366.30) (1,434,654.27) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 919.71 2,184.85 7,122.39 9,307.24 271,450.77 137,718.94 132,812.12 267,078.51 1,000,384.69 1,000,384.69 1,548,221.21 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,626.06 73,853.77 (4,699.17) (4,699.17) 902,118.49 818,337.83 832,963.89 Opening Balance M1 Mission and evangelism CWME reserve Mission and Evangelism World Commission on International Review of Mission Carnahan Fund Mission and evangelism Subtotal M1 Future long-service bonuses Mission Mission Activity Name Subtotal M New mission affirmation Subtotal M2 M2 New mission affirmation Missiology of Life: consultation missiological lecturers Missiology of Life: consultation mission policy makers migrants Mission from the margins: Indigenous Peoples Mission from the margins: M3 Evangelism and ecumenical formation in Ecumenical handbook on teaching evangelism in Europe Electronic resources platform for evangelism in Europe Schools of evangelism Evangelism and ecumenical formation in Europe Subtotal M3 M4 Evangelism in North America: exploring challenges and best practices M4 Evangelism in North America: exploring challenges and best practices Evangelism in North America: exploring challenges and best practices Evangelism in North Subtotal M4 M6 Ecumenical Disabilities Advocates Network (EDAN) M6 Ecumenical Disabilities EDAN Activities appendix 2014 World Council of Churches World M: Mission area Programmatic M11 M12 M13 M14 YM1 XXM YYM ZZM Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No YM2 M21 M22 M23 M24 M31 M32 M33 YM3 M41 YM4 M61consol Total M Total 10 Activities Appendix 2014

Restricted Funds Activities List for the year ended 31 December 2014 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,890.77 5,916.07 5,916.07 11,243.76 11,243.76 10,000.00 23,301.99 13,234.59 33,301.99 (3,343.82) Closing Balance 0.00 0.00 0.00 0.00 0.00 33.55 484.64 459.86 (120.00) 42,080.19 12,425.48 40,071.54 14,281.82 95,264.58 38,631.09 66,269.61 28,901.96 63,520.21 92,422.17 15,653.34 13,565.17 (4,260.50) 129,981.29 109,546.40 190,451.88 104,900.70 281,003.12 310,595.04 (30,330.76) (828,532.15) (828,532.15) Transfer 0.00 0.00 0.00 0.00 (484.64) (459.86) (8,688.26) (40,511.96) (42,680.19) (23,078.50) (12,425.48) (14,935.65) (95,264.58) (84,471.02) (44,213.84) (21,672.41) (17,559.26) (30,678.12) (13,565.17) (84,471.02) (175,117.69) (110,200.23) (200,322.74) (100,295.18) (140,144.14) (386,878.75) (385,513.51) (554,404.42) (206,030.39) (427,390.71) (456,464.18) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 600.00 653.83 653.83 7,158.13 5,582.75 1,905.92 11,610.00 45,136.40 44,822.50 27,588.48 73,874.53 42,041.88 219,808.20 317,525.23 926,237.76 107,045.76 926,237.76 323,358.54 334,968.54 104,510.39 148,458.19 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,260.50 1,557.99 8,654.71 8,654.71 10,000.00 10,845.30 79,729.30 53,065.51 (3,343.82) (3,343.82) Opening Balance Theological handbook Centre: operating costs Jerusalem Inter-Church Centre: programme costs Jerusalem Inter-Church Review of draft Palestinian constitution PIEF communication officer Middle East peace building: conflict resolution and reconciliation Subtotal W5 Advocacy in national capitols and at the UN with new capacity growing networks Advocacy in national capitols and at the UN with new capacity growing networks Subtotal W4 Consultation for church leaders on peace building and conflict resolution in Palestine W5 Middle East peace building: conflict resolution and reconciliation W5 Middle East peace building: conflict resolution Accompaniment of churches in conflict areas the Middle East Promoting dialogue for peace in Syria Future long-service bonuses Public Witness Public Witness Activity Name Subtotal W in conflict areas Accompaniment of churches W1 Pastoral visits to conflict areas Iraq and displaced minorities Accompaniment of churches in conflict areas Subtotal W1 W2 Capacity building for conflict transformation and reconciliation W2 Capacity building for Capacity building for peace and human rights Capacity building for conflict transformation and reconciliation Subtotal W2 W3 Strategic and theological analysis in advocacy Ecumenical advocacy and prophetic witness Religious minorities and freedom of religion Stateless peoples and migrant workers Nuclear dangers and emerging dilemmas Nuclear dangers and emerging campaign (Church of Sweden) ATT Strategic and theological analysis in advocacy Subtotal W3 W4 Advocacy in national capitols and at the UN with new capacity and growing networks Advocacy in national capitols and at the UN with new capacity growing W4 Israel Activities appendix 2014 World Council of Churches World Public Witness W: area Programmatic W55 W57A W57B W57C YW5A YW5 W51 W51B W52 XXW YYW ZZW Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No YW4 W11 W13 YW1 W21 YW2 W31 W33 W34 W36 W38 YW3 W41 Activities Appendix 2014 11

Restricted Funds Activities List for the year ended 31 December 2014 11 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 42.38 582.69 874.54 528.32 (226.93) 1,180.62 5,480.67 1,998.50 1,231.38 1,824.97 2,077.89 5,056.81 2,441.09 14,615.11 21,922.01 15,628.99 72,498.37 (2,760.67) 132,850.96 Closing Balance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 594.66 (601.66) 2,863.33 3,234.30 2,018.58 7,259.94 13,293.08 15,471.21 17,884.05 27,875.90 (2,850.00) (2,018.58) (4,566.18) (3,828.96) (1,260.37) 112,508.45 184,514.57 (29,189.01) (280,191.57) Transfer 0.00 0.00 0.00 0.00 (644.61) (8,653.46) (9,689.77) (8,366.00) (8,567.26) (2,150.12) (4,508.60) (1,558.44) (5,104.62) (9,614.66) (11,128.10) (17,900.62) (71,086.39) (15,436.94) (23,806.75) (22,984.05) (67,376.93) (53,168.62) (65,205.34) (91,843.19) (62,914.63) (114,429.25) (240,477.20) (250,629.95) (298,354.66) (3,304,561.11) (1,465,600.16) Expenses 0.00 0.00 0.00 0.00 0.00 5,790.13 7,771.34 1,700.00 9,350.00 5,940.99 9,551.28 5,100.00 2,657.70 5,182.20 5,644.38 59,644.11 14,666.32 86,715.38 10,162.53 53,163.73 61,382.49 90,018.39 64,098.59 (3,603.31) 113,840.09 127,968.75 280,191.57 235,961.19 109,614.00 1,362,511.85 3,197,401.16 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 91.80 76.41 36.00 582.69 978.44 978.63 1,180.62 8,330.67 9,204.19 7,505.89 1,236.27 3,865.23 6,881.61 2,363.51 4,571.94 21,119.56 44,625.95 18,821.65 15,259.72 147,710.78 232,750.97 Opening Balance Organising visits of EAs to EU Brussels Organising W6 Ecumenical Accompaniment in Palestine and Israel (EAPPI) W6 Ecumenical EAPPI international coordination EAPPI evaluation EAPPI on-line coordination tool EAPPI local coordination House EAPPI Yanoun coordination EAPPI DCA Ecumenical Accompaniers coordination Ecumenical Accompaniers: Austria Ecumenical Accompaniers: Australia Accompaniers: United Church of Canada Ecumenical Accompaniers: Presbyterian Church in Canada Ecumenical Ecumenical Accompaniers: Switzerland Activity Name Ecumenical Accompaniers: UNOCHA Ecumenical Accompaniers: ICCO Extension of EAPPI to other countries Ecumenical Accompaniers: Other Evacuation Fund Ecumenical Accompaniers: Germany Ecumenical Accompaniers: Denmark Ecumenical Accompaniers: Finland Ecumenical Accompaniers: France Accompaniers: Great Britain and Ireland Ecumenical Ecumenical Accompaniers: Netherlands Ecumenical Accompaniers: Norway Ecumenical Accompaniers: Sweden Ecumenical Accompaniers: USA Ecumenical Accompaniers: UNICEF EAPPI Subtotal W6 Activities appendix 2014 World Council of Churches World (continued) Witness Public W: area Programmatic W65 W61 W61A W61B W62 W62B W62C W63 W63AT W63AU W63CA W63CB W63CH Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No W63CHA W63IC W63EX W63OT W63EV W63DE W63DK W63FI W63FR W63GB W63NL W63NO W63SE W63US W63UN YW6 Total W Total 12 Activities Appendix 2014

Restricted Funds Activities List for the year ended 31 December 2014 12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 401.92 (184.18) 4,481.73 14,262.61 36,065.70 39,728.43 28,426.38 27,124.16 23,319.43 (3,128.51) (3,128.51) 227,254.12 400,880.30 Closing Balance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (45.00) (880.00) 1,039.14 8,968.01 7,717.04 3,319.47 4,434.82 6,510.64 11,672.62 12,477.29 15,530.35 21,040.36 54,388.80 26,722.31 87,572.88 442,025.15 465,064.66 (39,262.72) (23,065.74) (672,551.52) (672,596.52) Transfer 0.00 0.00 0.00 0.00 0.00 45.00 (310.00) (1,039.14) (8,968.01) (7,717.04) (1,317.30) (3,319.47) (4,434.82) (33,114.08) (12,477.29) (21,040.36) (16,523.28) (75,470.94) (54,388.80) (31,737.79) (31,054.88) (26,722.31) (38,592.84) (100,930.54) (124,666.97) (309,478.94) (478,097.15) (398,749.18) (100,885.54) (563,904.39) (1,115,316.20) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,112.00 4,850.66 17,583.73 40,580.02 50,000.00 48,096.68 23,319.43 36,072.00 32,082.20 647,765.59 139,809.58 258,991.91 647,765.59 166,630.65 764,612.27 421,814.92 476,331.51 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 711.92 4,481.73 11,384.58 61,536.64 39,728.43 (3,128.51) (1,296.18) 125,716.47 122,587.96 169,972.45 286,519.57 Opening Balance Mapping of training institutions for diakonia Architecture Advocacy Plan: New International Financial and Economic The Ecumenical School of Governance, Economics & Management for church leaders and youth on eco-justice climate change Training WCRC and the CWM on Oikotree movement: Justice at together with the Working Publication on theological reflection climate justice and the role of churches Future long-service bonuses Diakonia Prophetic diakonia Activity Name Relations between churches and specialised ministries: Malawi consultation Conducting advocacy activities at the UN Diakonia WCC diakonia scholarships General scholarships fund HEKS-EPER scholarships Subtotal D human rights D1 Diakonia and solidarity for secondment Presbyterian Church of Korea staff diakonia Prophetic Formation of a working group for diakonia Regional seminars for developing strategic plans diakonia scholarships ESP FPS scholarships scholarships 2014-2019 (20130098E) BftW EED scholarships 2008-2014 (20070031) EED Scholarships 2010-2015 (20090016) EED Scholarships 2012-2017 (20110043) WCC diakonia scholarships for capacity building Diakonia and solidarity for human rights Subtotal D1 D2 Economic and ecological justice Theological consultation on Economy of Life and Eco-Justice Interfaith Summit on Climate Change Economic and ecological justice Subtotal D2 heart of faith Activities appendix 2014 World Council of Churches World D: Diakonia area Programmatic D27 XXD YYD YD11 Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No D15 D23 D25 D26 D28 D16A ZZD D16B YD11A D11 D12 D13 D16C D16D D16E D16F D16G D16H YD16 D21 YD1 D22 D29 YD2 Activities Appendix 2014 13

Restricted Funds Activities List for the year ended 31 December 2014 13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 480.18 4,868.68 1,274.17 4,641.16 35,800.22 40,668.90 28,557.84 17,168.69 47,000.70 12,777.67 Closing Balance 0.00 0.00 0.00 0.00 0.00 489.05 656.43 3,970.68 3,239.47 7,103.94 7,526.19 1,533.60 2,067.33 11,008.77 25,675.86 10,261.46 26,000.00 90,969.48 16,679.54 30,317.74 33,638.81 102,958.85 261,483.24 (17,147.47) (19,093.31) (33,918.67) (35,214.50) (15,633.63) Transfer 0.00 0.00 0.00 (3,970.68) (3,239.47) (7,103.94) (7,526.19) (1,533.60) (25,675.86) (10,261.46) (17,099.71) (35,056.77) (70,222.03) (13,283.29) (30,317.74) (38,169.33) (33,638.81) (14,366.37) (19,005.05) (15,373.43) (12,141.05) (188,347.45) (102,958.85) (226,040.73) (341,760.69) (231,494.92) (336,103.52) (213,208.66) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 420.17 102.38 24,048.00 30,451.98 36,102.00 35,192.84 80,277.45 24,918.72 223,718.30 223,718.30 214,829.96 214,829.96 260,209.36 133,994.37 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 480.18 4,868.68 22,445.52 17,576.84 30,304.08 30,304.08 30,000.00 18,516.00 19,255.78 Opening Balance Subtotal D3 D3 Ecumenical Water Network (EWN) Water D3 Ecumenical EWN coordination and communication Seven weeks (of prayers) for water Campaign Advocacy for water with youth, women, church leaders Theological resources for water advocacy EWN youth programme Network (EWN) Water Ecumenical Activity Name D4 Advancing peace through social justice Advancing peace through D4 Consultative process with mapping of key stakeholders in Egypt Consultative process with mapping of key stakeholders in Ethiopia Advancing peace through social justice Subtotal D4 D5 Health and healing WHO and UNAIDS in health healing Advocacy with Connecting with networks of Christian Health Associations and Chaplaincy organisations Connecting with networks of Christian Health responses and advocacy Promoting global ecumenical HIV Subtotal D5 Health and healing Human sexuality reference group to the Ebola crisis collaborative response A Stakeholder consultations Regional consultations and workshops Culturally acceptable alternative burial rites, rituals and practices collaborative response to the Ebola crisis A D6 Ecumenical HIV AIDS Initiatives and Advocacy (EHAIA) AIDS Initiatives and D6 Ecumenical HIV general costs EHAIA responses in Philippines, Jamaica and Ukraine Continuing and exploring HIV evaluation EHAIA EHAIA: Nigeria training Aid) special projects (Christian EHAIA special projects (United Church of Canada) EHAIA GCFZero-RCF-Inerela Activities appendix 2014 World Council of Churches World D: Diakonia (continued) area Programmatic D31 D32 D33 D34 D35 YD3 Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No D41 D45 YD4 D51 D52 D53 YD5 D5E1 D54 D5E2 D5E3 YD5E D61 D62 D63 D64 D65 D66 D67 14 Activities Appendix 2014

Restricted Funds Activities List for the year ended 31 December 2014 14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,114.79 8,114.79 1,609.90 3,323.08 17,351.38 40,183.37 533,719.55 Closing Balance 0.00 0.00 0.00 0.00 548.16 4,130.88 1,195.50 5,659.76 3,999.60 11,653.33 51,841.72 65,547.77 76,669.31 58,168.47 49,101.40 32,465.36 35,944.35 23,745.77 30,608.83 30,940.06 12,964.94 22,594.99 26,690.14 (2,989.50) (630,212.14) (194,892.10) Transfer 0.00 (548.16) (1,195.50) (5,659.76) (3,999.60) (15,741.41) (21,482.19) (66,536.19) (81,368.97) (92,369.94) (75,031.35) (66,104.40) (48,850.82) (62,890.36) (35,944.35) (23,745.77) (30,608.83) (30,940.06) (12,964.94) (22,594.99) (26,690.14) (14,738.69) (349,053.92) (209,630.79) (4,086,258.97) (1,315,714.95) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,351.31 17,351.31 17,351.38 14,694.47 15,821.20 15,700.63 16,862.88 17,003.00 37,197.49 30,425.00 946,623.23 188,566.00 188,566.00 1,251,680.45 4,027,713.44 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35,965.91 29,179.58 29,179.58 104,217.87 595,254.58 Opening Balance D6 Ecumenical HIV AIDS Initiatives and Advocacy (EHAIA) (continued) AIDS Initiatives and D6 Ecumenical HIV UCS Kinshasa DRC UCS Brazzaville RoC UCS Kajo Keji South Sudan Central Africa Eastern Africa Lusophone Africa Southern Africa Africa West Theology consultant (anglophone) Activity Name Theology consultant (francophone) Advocacy (EHAIA) AIDS Initiatives and and Ecumenical HIV Subtotal D6 D7 EHAIA-YWCA-NORAD Follow up meeting Circle Subtotal D7 Follow up meeting ICASA Follow up meeting publications Nigeria SRHR/PMTCT Angola SRHR/PMTCT DRC SRHR/PMTCT Masculinities/SRHR workshops Southern Masculinities/SRHR workshops Western Masculinities/SRHR workshops Eastern IAC Australia participation Promotional materials EHAIA-YWCA-NORAD Activities appendix 2014 World Council of Churches World D: Diakonia (continued) area Programmatic D68A D68B D68C D6CE D6EA D6LU D6SO D6WE D6TCA Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No D6TCF YD6 D71AG D71BG D71DG D72AW D72BL D72CC D73AS D73BW D73CE D73DG D74AG YD7 Total D Total Activities Appendix 2014 15

Restricted Funds Activities List for the year ended 31 December 2014 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 237.80 771.36 5,934.91 2,967.44 6,294.78 11,893.69 19,593.63 14,220.42 21,440.34 (3,957.33) (3,957.33) 166,125.28 249,479.65 Closing Balance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 741.68 157.10 3,670.64 9,700.07 36,911.17 10,000.00 17,071.44 17,069.64 49,923.10 49,888.50 96,216.01 108,435.50 (61,185.43) (923,631.36) (146,167.40) (923,631.36) Transfer 0.00 0.00 0.00 0.00 0.00 (118.60) (741.68) (3,670.64) (4,019.03) (7,700.00) (1,980.97) (5,982.60) (28,110.67) (36,911.17) (10,000.00) (17,071.44) (17,069.64) (75,000.00) (49,923.10) (45,858.07) (31,693.97) (49,888.50) (31,693.97) (108,435.50) (121,672.07) (584,153.68) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 562.39 5,934.91 2,967.44 8,605.61 11,869.81 11,869.79 36,158.00 73,143.00 14,019.74 955,325.33 146,286.00 955,325.33 182,857.50 494,274.19 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 771.36 2,094.80 3,861.93 7,723.88 1,980.97 7,723.84 6,294.78 5,614.81 13,403.20 (3,957.33) (3,957.33) 193,673.56 243,143.13 Opening Balance EF1 Ecumenical Theological Education EF1 Ecumenical ETE advisory group Accompaniment of regional associations GlobTheoLib ETE Publications Networking and exchanges AACC theology programme Theological Institute (GETI) Global Ecumenical ETE projects Africa ETE projects Asia/Pacific ETE projects Eastern/Central Europe Future long-service bonuses Ecumenical Formation Subtotal EF America ETE projects Latin ETE regional projects Activity Name Solidarity Endowment Fund South Asia Solidarity Endowment Fund South Solidarity Endowment Fund Bangladesh Solidarity Endowment Fund Nepal Solidarity Endowment Fund Pakistan Solidarity Endowment Fund Regional Committee Solidarity Endowment Fund Solidarity Pakistan Sarah Chakko Fund ETE professor Ecumenical theological education Subtotal EF1 Activities appendix 2014 World Council of Churches World EF: Ecumenical Formation area Programmatic F11A F11B F11D F11E F11F F11G F11H F1AF F1AS F1EU XXEF YYEF F1LA YEF1A Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No F1CA F1CB F1CN F1CP F1CR F1CS F1PK F1SC YEF1B YEF1 16 Activities Appendix 2014

Restricted Funds Activities List for the year ended 31 December 2014 16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8,515.01 8,515.01 42,364.93 21,482.15 12,219.30 23,451.86 10,862.50 483,690.23 768,675.65 174,604.68 1,022,712.98 Closing Balance 0.00 0.00 0.00 0.00 0.00 159.02 684.17 (300.00) 8,389.09 1,063.52 7,083.99 1,663.05 4,068.72 11,211.35 11,468.07 92,101.14 49,781.78 18,608.66 81,585.89 60,339.97 91,547.06 943,565.99 101,922.41 426,988.83 233,828.79 370,126.52 (47,010.08) (23,000.00) (24,950.00) (30,300.00) (375,897.72) (450,799.52) Transfer 0.00 0.00 0.00 0.00 0.00 0.00 (126.00) (2,723.72) (1,663.05) (7,917.67) (1,440.35) (11,211.35) (29,911.05) (13,398.89) (91,601.13) (70,874.03) (18,695.06) (85,739.00) (60,339.97) (17,151.10) (29,932.52) (33,006.06) (51,756.62) (16,874.17) (951,118.22) (107,073.40) (105,837.02) (101,922.41) (233,828.79) (503,600.69) (2,659,989.23) (1,540,540.89) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 86.40 770.66 (500.01) 4,153.11 5,009.80 1,660.20 6,845.03 7,552.23 7,233.50 10,067.11 11,088.27 15,526.34 21,092.25 51,393.20 25,863.80 32,847.04 40,288.55 33,862.50 24,950.00 15,580.35 376,023.72 152,847.10 499,330.34 131,880.35 1,211,691.14 2,793,171.01 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35,519.90 12,219.30 24,121.55 10,108.83 10,108.83 670,536.57 435,159.41 163,516.41 919,831.20 Opening Balance Subtotal EF2 Academic courses Intensive English summer course Complementary Certificate in Ecumenical Studies (CC) Jan Complementary Certificate in Ecumenical Studies (CC) Sep-Dec Advanced Studies in Ecumenical (MAS) Jan-Jun Master of Advanced Studies in Ecumenical (MAS) Sep-Dec Master of Theology (mention Ecumenical Studies) Sep-Dec Doctorate in Advanced Studies in Ecumenical (CAS) Jan Certificate of Advanced Studies in Ecumenical (CAS) Sep-Dec Certificate of The Ecumenical Institute, Bossey Seeking renewal of spirit and fullness life for all creation as witnessing communities Vinton Anderson Scholarship Fund Vinton EF2 The Ecumenical Institute, Bossey EF2 The Ecumenical Institute, Bossey garden project Organic Ecumenical missiology salary/costs faculty chair Trust Ecumenical Ecumenical Institute scholarships Ecumenical Institute Scholarships Fund Eugene Carson Blake Scholarship Fund Continuing ecumenical formation Activity Name Ecumenical missiology salary/costs EF3 Continuing Ecumenical Formation theology and justice in practice Green Churches: ecology, Women's pilgrimage towards justice and peace Women's Evaluating ecumenical formation for migrant church leaders Abrahamic religions in Bossey) school Building an interfaith community (Inter-religious Presbyterian Church (USA) Scholarship Fund Orthodox Programme Fund Scholarships FTESEA Scholarships Vatican Continuing ecumenical formation Subtotal EF3 Ecumenical formation for specialised ministries Activities appendix 2014 World Council of Churches World EF: Ecumenical Formation (continued) area Programmatic F22G F22I F22K YEF2 F22B F22C F22F F22J F2S1 F21A YEF2S F21B F21C F21E F2S2 YEF3B Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No F22A YEF3A F31 F32 F33 F34T4 F2S3 F2S4 F2S5 F2S6 YEF3 F36 F37 Total EF Total Activities Appendix 2014 17

Restricted Funds Activities List for the year ended 31 December 2014 17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28,318.93 28,318.93 (21,402.13) (21,402.13) Closing Balance 0.00 0.00 9.39 0.00 78.00 311.70 7,114.00 5,682.33 5,546.25 1,384.30 4,349.81 2,170.68 2,669.66 4,290.24 1,226.98 63,116.20 17,747.90 10,558.34 46,957.80 12,931.95 45,558.04 19,859.48 33,815.45 13,287.40 365,119.10 165,792.50 325,496.89 212,750.30 350,426.32 562,512.21 (1,669,339.93) (1,669,339.93) Transfer 0.00 0.00 0.00 0.00 (9.39) (78.00) (311.70) (354.66) (7,114.00) (5,790.33) (5,546.25) (1,384.30) (4,349.81) (2,170.68) (2,744.26) (4,290.24) (1,226.98) (63,116.20) (17,747.90) (10,558.34) (46,957.80) (12,931.95) (45,558.04) (19,859.48) (33,815.45) (13,287.40) (165,792.50) (382,480.82) (350,637.57) (212,750.30) (422,565.69) (562,798.06) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 74.60 211.25 108.00 285.85 56,983.93 57,091.93 1,669,339.93 1,669,339.93 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28,673.59 28,673.59 (21,402.13) (21,402.13) Opening Balance Future long-service bonuses Communication Communication Subtotal C1 Activity Name C101 Communication strategy: catalyst for change C101 Communication strategy: catalyst for Communication strategy implementation Travel Media monitoring statistics programme Media training Electronic media production Special press and media mandates Global communicators network C102 Language service Language service: general Language service Subtotal C102 Communication strategy Subtotal C101 office C103 Web-Press general Press office: travel Staff Non-staff travel Non-staff Freelance writers and photographers Outside translation of news Regional communication liaison officers Regional communication liaison travel general office: Web maintenance and development Web e-mail distribution Web Mobile web development Design projects PhotoOikoumene e-mail distribution Web office Web-Press Subtotal C103 Activities appendix 2014 World Council of Churches World C1 Communication XXC1 YYC1 ZZC1 Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No C1011A C1011C C1011D C1011E C1021A C1011F C1011G C1012B YC102 C1031A YC101 C1031B C1031C C1033A C1033B C1033C C1033D C1034A C1034B C1034C C1034D C1035A C1035B C1035C YC103 18 Activities Appendix 2014

Restricted Funds Activities List for the year ended 31 December 2014 18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,916.80 2,776,990.52 Closing Balance 295.00 362.22 (589.52) 8,227.22 1,969.15 8,300.00 4,451.80 2,317.88 1,485.00 7,966.50 5,236.00 13,413.89 17,730.50 12,979.02 24,315.50 14,365.03 116,516.86 373,321.99 387,318.55 146,875.77 (39,732.35) (33,501.37) (32,440.46) Transfer 0.00 (295.00) (362.22) (8,227.22) (1,969.15) (5,657.05) (8,373.37) (8,300.00) (4,979.00) (2,317.88) (1,485.00) (7,966.50) (13,413.89) (17,730.50) (12,979.02) (38,335.09) (15,778.98) (116,516.86) (373,321.99) (488,602.28) (149,406.44) (1,836,122.77) Expenses (17,570,277.40) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 527.20 589.52 1,413.95 2,530.67 45,389.40 41,874.74 14,019.59 101,283.73 1,830,532.11 Income 17,607,239.86 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,271.46 2,772,468.52 Opening Balance (continued) C104 Publications Publications: general Marketing and distribution Conferences: Publications Distribution Ecumenical Review Activity Name International Review of Mission WCC Annual Review Reprints New book projects, print and digital Ecumenical Literature Fund Publications Subtotal C104 C105 Promotion and hosting C105 Promotion Promotion and hosting: general VIP guests VIP Reading room Gift and souvenir items Promotional materials WCC books Gift and souvenir items Promotion and hosting Subtotal C105 Activities appendix 2014 World Council of Churches World C1 Communication areas Programmatic Total C1041A C1041B C1041C C1041D C1042A Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No C1042B C1043A C1043E C1043F C1045A YC104 C1051A C1051B C1051C C1051D C1052A C1056B C1056D YC105 Total C1 Total Activities Appendix 2014 19

Restricted Funds Activities List for the year ended 31 December 2014 19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2,826.73) (2,826.73) Closing Balance 0.00 0.00 0.00 0.00 (861.12) 46,520.62 24,735.33 51,172.22 75,222.51 20,237.52 50,418.42 91,895.79 10,759.78 36,179.77 23,783.78 53,206.33 39,800.41 90,787.07 (1,111.00) 51,865.62 12,950.00 114,449.01 259,190.44 134,188.70 104,518.29 (267,896.19) (425,168.87) (297,668.94) Transfer 0.00 0.00 0.00 0.00 (46,520.62) (24,735.33) (36,441.47) (51,172.22) (75,222.51) (20,237.52) (50,418.42) (42,837.94) (96,154.54) (10,759.78) (36,179.77) (23,783.78) (35,314.25) (55,660.99) (45,207.71) (93,436.02) (51,865.62) (114,449.01) (338,200.82) (259,190.44) (136,008.70) (466,895.81) (104,518.29) (319,742.32) Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,820.00 4,258.75 2,454.66 5,407.30 2,648.95 326,463.72 304,337.66 468,006.81 320,384.97 468,006.81 306,792.32 Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,771.49 12,598.22 (2,826.73) Opening Balance IRM: Together towards life from the perspective of women Together IRM: Moral discernment : community of women and men Community of women and men Building relations of trust and understanding with Muslims Building relations of trust and understanding with Eastern religions Abrahamic religions in Bossey school Inter-religious Coordination of church relations Network Meeting with Ecumenical Officers' Meeting with NCCs and REOs Relations with member churches, NCCs and REOs Relations with member churches, NCCs and REOs Stewards Capacity building for peace and human rights : youth On-line conversation with youth on reconciliation and capacity building Capacity building for conflict resolution and reconciliation in the Middle East Future long-service bonuses engagement in the ecumenical movement Youth engagement in the ecumenical movement Youth Activity Name Interns WCC gender strategy Advisory group and by renewal : community of women and men Transformed Capacity building for peace and human rights Community of women and men Building relations of trust and understanding with Jews Asia school Eastern religions in Inter-religious Activities appendix 2014 World Council of Churches World and Related Ecumenical Organisations National Councils of Churches churches, priority 1: Relations with member Transversal engagement in the ecumenical movement Youth priority 2: Transversal priority 3: Community of women and men Transversal dialogue and cooperation priority 4: Inter-religious Transversal T101 T102 T103 YYT1 ZZT1 T202 W21T2 W35T2 W53T2 XXT2 YYT2 ZZT2 M13T3 T402 Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No T201 T301 U13T3 W21T3 ZZT3 T401 T403 T405 T406 Total T1 Total T2 Total U14T3 YYT3 T3 Total 20 Activities Appendix 2014

Restricted Funds Activities List for the year ended 31 December 2014 20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (741.86) 382,929.14 382,187.28 379,360.55 Closing Balance 0.00 0.00 0.00 0.00 0.00 0.00 995.03 (67.00) 1,995.81 11,225.25 84,973.54 43,744.22 34,512.79 38,555.41 75,285.70 28,691.71 14,644.26 80,876.45 27,307.76 15,590.70 24,833.06 23,743.94 23,741.84 20,073.25 35,564.42 23,743.86 185,351.00 354,540.59 (17,635.10) 22,136.13 (638,687.77) (748,503.95) Transfer 0.00 0.00 0.00 0.00 (995.03) (2,495.81) (84,973.54) (47,195.05) (34,512.79) (38,555.41) (52,099.86) (75,285.70) (28,691.71) (39,223.56) (14,644.26) (80,876.45) (27,307.76) (46,502.93) (24,833.06) (23,743.94) (23,741.84) (73,652.45) (20,073.25) (35,564.42) (23,743.86) (266,917.96) (276,492.56) (294,627.66) (372,929.63) (964,249.88) (741,451.27) Expenses (3,125,167.76) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 500.00 3,450.83 81,566.96 30,912.23 18,389.04 435,029.00 643,083.59 822,156.40 294,127.66 294,627.66 953,024.63 1,089,619.67 Income 3,438,534.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (741.86) 34,827.74 34,085.88 43,857.37 Opening Balance Current Dialogue and other publications Christian self-understanding in the context of religious plurality dialogue in conversation Called to dialogue: ecumenical and inter-religious Multiple religious belonging Developing monitoring centre in Nigeria Christians, Buddhists and Muslims in Strategic and theological analysis in advocacy Future long-service bonuses dialogue and cooperation Inter-religious Next edition "In God's Hands" Spirituality and worship Commission CCIA NY Ecumenical UN Office Coordination relation to UN Consultation on justice, peace and reconciliation in the Korean Peninsula Conducting advocacy activities at the UN : visits of EAs to EU Brussels : advocacy Organising Advocacy at the UN in Geneva and on ground: advocacy Advocacy Advocacy Spirituality and worship Activity Name Christian witness in a multi-religious world Developing monitoring centre in Nigeria : international co-ordination dialogue and cooperation Inter-religious Preparing prayers for governing body meetings and other events Coordination of worship in the Ecumenical Centre Ecumenical UN programme Church and state : religion in the public realm advocacy Activities appendix 2014 World Council of Churches World dialogue and cooperation (continued) priority 4: Inter-religious Transversal priority 5: Spirituality and worship Transversal Advocacy priority 6: Transversal transversal priorities Total T407 YYT5 ZZT5 Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No M51T4 U19BT4 U19CT4 W12T4 W12AT4 W54T4 XXT4 YYT4 ZZT4 T501 T503 T5 Total T601 T602 T604 T605 D26T6 U18T6 W67T6 YYT6 ZZT6 T6 Total U19AT4 W37T4 T4 Total T502 T603 W66T6 Activities Appendix 2014 21

Restricted and Designated Funds Activities List for the year ended 31 December 2014 21 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51,545.19 222,298.41 273,843.60 533,955.55 273,843.60 533,955.55 3,430,194.67 Closing Balance Closing Balance Closing Balance 0.00 9.86 9.86 0.00 0.00 0.00 200.00 353.35 120.70 801.85 (216.78) 2,688.00 5,819.20 79,670.56 13,389.79 19,208.99 (2,169.67) (1,930.02) (1,806.42) (81,476.98) (17,250.00) (16,034.75) (10,294.47) Transfer Transfer Transfer 0.00 0.00 0.00 0.00 216.78 (200.00) (353.35) (120.70) (801.85) 2,169.67 1,930.02 17,250.00 16,034.75 (2,688.00) (5,819.20) (85,631.88) (85,631.88) (79,670.56) (14,097.79) (19,916.99) (79,670.56) (82,184.98) Expenses Expenses Expenses (20,863,262.02) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 708.00 708.00 15,335.69 85,622.02 85,622.02 122,298.41 137,634.10 138,342.10 Income Income Income 21,269,738.79 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 117,686.48 100,000.00 217,686.48 533,955.55 217,686.48 533,955.55 3,034,012.37 Opening Balance Opening Balance Opening Balance Subtotal A100 Subtotal A102 A105 Madang A101 Preparatory activities A101 Preparatory A102 Participation A103 Resources WCC Assembly 11th WCC 10th Assembly Geneva Assembly office Assembly worship committee Delegates Africa Delegates Caribbean Delegates Middle East Staff Interpreters Translators Reimbursements and claims due Assembly communication Assembly books Subtotal A103 Madang participation Ecumenical Research Centre A100 Geneva infrastructure Designated Programme Funds Activity Name Activity Name Activity Name Activities appendix 2014 World Council of Churches World A1 WCC 10th Assembly Centre Ecumenical Research Funds Restricted Programme Total Funds Designated Programme Funds Designated Programme Total DPF001 Restricted Funds Activities List for the year ended 31 December 2014 ended 31 December the year Activities List for Restricted Funds Activity No YY2A1 YYA1 ZZA1 A1012A A102AF A102CA A102ME A1021F A1021G A1021H A1021L A1031A A1031B A1051B WCC Total 10th Assembly Activity No ZZL1 Centre Ecumenical Research Total Activity No 22 Activities Appendix 2014

Information on Consolidated Activities 0.00 0.00 55,813.45 55,813.45 55,813.45 Closing Balance 0.00 0.00 84,543.80 84,543.80 84,543.80 Transfer 41,000.00 (84,543.80) (369,662.63) (410,662.63) (326,118.83) Expenses 0.00 267,078.51 308,078.51 308,078.51 (41,000.00) Income 0.00 0.00 73,853.77 73,853.77 73,853.77 Opening Balance Activites Appendix 2014 Geneva + Kenya EDAN EDAN M6 Ecumenical Disabilities Advocates Network (EDAN) M6 Ecumenical Disabilities EDAN coordination Activity Name Consolidation adjustments World Council of Churches World M: Mission area Programmatic M61 Kenya M61 consol M61 Information on Consolidated Activities Information on Consolidated Activity No Activities Appendix 2014 23

Restricted Funds Activities Closing Balances for the year ended 31 December 2013, as transferred to the new structure on 1 January 2014 EDAN Youth engagement in the ecumenical movement Youth Carnahan Fund Forum on bilateral dialogue Activity Name Future long-service bonuses General Secretary initiatives in the Middle East WCC ecology project 't Hooft biography Visser development (PMER) WCC organisational Future long-service bonuses Future long-service bonuses Parvey legacy One baptism: toward mutual recognition United and uniting churches' theological consultation CWME reserve Global ecumenical theological institute (GETI) AACC theology programme Asia Solidarity Endowment Fund South Solidarity Endowment Fund Bangladesh Solidarity Endowment Fund Nepal Solidarity Endowment Fund Pakistan Solidarity Endowment Fund regional committee Solidarity Endowment Fund Sri Lanka Sarah Chakko Fund Solidarity Pakistan M61 consol YYT2 M14 XXT2 Activity ref G1043A G1044A G1044B YU1A U15A U16 U17 M11 F11H F1CA F1CB F1CP F1CR F15C XXG1 G1047A F11G F1CN F1CS F1PK XXM U U U U M M M M EF EF EF EF EF EF T2 T2 G1 G1 G1 G1 G1 EF EF EF EF Prog/TP 771.36 7,815.37 3,412.75 4,569.14 2,094.80 7,723.88 1,980.97 6,294.78 5,614.81 3,861.93 7,723.84 73,853.77 10,920.90 12,598.22 47,670.32 30,740.95 10,267.91 26,042.93 14,626.06 13,403.20 (2,826.73) (4,699.17) 818,337.83 193,673.56 (26,198.45) Transferred on 1 January 2014 Transferred Opening balance 771.36 Activities Appendix 2014 9,771.49 7,815.37 3,412.75 4,569.14 2,094.80 7,723.88 1,980.97 6,294.78 5,614.81 3,861.93 7,723.84 73,853.77 10,920.90 12,598.22 47,670.32 30,740.95 10,267.91 26,042.93 14,626.06 21,993.50 13,403.20 (2,826.73) (4,699.17) 818,337.83 193,673.56 (26,198.45) 1,238,509.94 Closing Balance Interpretation of the ecumenical vision of the WCC of the ecumenical vision Interpretation Mission and evangelism P205 Ecumenical theological education (ETE) P204 Just and inclusive communities Advocates Network (EDAN) Ecumenical Disabilities EDAN General Secretary initiatives in the Middle East WCC ecology project 't Hooft biography Visser P101 in the ecumenical movement: challenges and hopes Youth in the ecumenical movement: challenges and hopes Youth Parvey legacy Uniting and united churches Forum on bilateral dialogues P203 CWME reserve Global ecumenical theological institute (GETI) Activity Name Future long-service bonuses development (PMER) WCC organisational Future long-service bonuses Future long-service bonuses One baptism: toward mutual recognition Carnahan Fund AACC theology programme Solidarity Endowment Fund Bangladesh Solidarity Endowment Fund Nepal Solidarity Endowment Fund regional committee Solidarity Endowment Fund Sri Lanka Solidarity Pakistan G104 General Secretariat initiatives G104 General Secretariat P201 Faith and Order: called to be the one church Asia Solidarity Endowment Fund South Solidarity Endowment Fund Pakistan Sarah Chakko Fund World Council of Churches World G1 General Secretariat WCC and the Ecumenical Movement in 21st Century 1 Programme Mission, Evangelism and Spirituality 2 Unity, Programme P2044A consol P2044A YP1016 G1044A G1044B Restricted Funds Activities Closing Balances for the year ended 31 December 2013, as transferred to the new structure on 1 January 2014 to the new structure 2013, as transferred ended 31 December the year Activities Closing Balances for Restricted Funds 2013 ended 31 December the year Activities Closing Balances for Restricted Funds Activity No XXG1 G1043A G1047A XXP1 P1 Total XXP2 P2012H P2013B P2014A P2014B P2031B P2032E P2052A P2052H 2054CB 2054CN 2054CR 2054CS P2054B P2 Total Total G1 Total 2054CA 2054CP P2054A 24 Activities Appendix 2014

Restricted Funds Activities Closing Balances for the year ended 31 December 2013, as transferred to the new structure on 1 January 2014 Theological handbook Ecumenical Accompaniers from the South: ICCO Ecumenical ATT campaign (Church of Sweden) ATT Ecumenical Accompaniers: Austria EAPPI Yanoun House EAPPI Yanoun Future long-service bonuses Middle East peace building: conflict resolution and reconciliation Review of draft Palestinian constitution Accompaniers: United Church of Canada Ecumenical Ecumenical Accompaniers: Germany Accompaniers: Great Britain and Ireland Ecumenical Ecumenical Accompaniers: Sweden Evacuation Fund Activity Name PIEF communications officer Promoting dialogue for peace in Syria Ecumenical Accompaniers: Australia Accompaniers: Presbyterian Church in Canada Ecumenical Ecumenical Accompaniers: Switzerland Ecumenical Accompaniers: Finland Ecumenical Accompaniers: France Ecumenical Accompaniers: Netherlands Ecumenical Accompaniers: Norway Ecumenical Accompaniers: USA Ecumenical Accompaniers: UNICEF Extension of EAPPI to other countries EAPPI evaluation W55 W63IC W38 W63AT W62B XXW YW5 W57C W63CA W63DE W63GB W63SE W63EV Activity ref YW5A W51B W63AU W63CB W63CH W63FI W63FR W63NL W63NO W63US W63UN W63EX W61A W W W W W W W W W W W W W W W W W W W W W W W W W W Prog/TP 91.80 76.41 36.00 978.44 582.69 978.63 1,557.99 8,330.67 8,654.71 3,865.23 2,363.51 4,571.94 4,260.50 9,204.19 7,505.89 1,236.27 6,881.61 1,180.62 21,119.56 10,000.00 44,625.95 53,065.51 18,821.65 10,845.30 15,259.72 (3,343.82) Transferred on 1 January 2014 Transferred Opening balance 91.80 76.41 36.00 978.44 582.69 978.63 Activities Appendix 2014 1,557.99 8,330.67 8,654.71 3,865.23 2,363.51 4,571.94 4,260.50 9,204.19 7,505.89 1,236.27 6,881.61 1,180.62 21,119.56 10,000.00 44,625.95 53,065.51 18,821.65 10,845.30 15,259.72 (3,343.82) 232,750.97 Closing Balance PIEF communications officer P304 Churches in the Middle East: solidarity and witness for peace in the Middle East: solidarity and witness for P304 Churches Palestine Israel Ecumenical Forum (PIEF) Ecumenical Accompaniers: Australia Ecumenical Accompaniers from the South: ICCO Ecumenical P301 Advocacy for peacebuilding and disarmament Advocacy for P301 campaigners (Ch. of Sweden) ATT Accompaniment/facilitation for Promoting dialogue among communities in Syria in Palestine and Israel (EAPPI) Accompaniment Programme P305 Ecumenical Ecumenical Accompaniers: Austria Accompaniers: Presbyterian Church in Canada Ecumenical Ecumenical Accompaniers: Finland Ecumenical Accompaniers: Netherlands Ecumenical Accompaniers: USA Extension of EAPPI to other countries EAPPI Yanoun House EAPPI Yanoun Activity Name Future long-service bonuses Solidarity with churches in the Middle East for peace Review of draft Palestinian constitution Accompaniers: United Church of Canada Ecumenical Ecumenical Accompaniers: Switzerland Ecumenical Accompaniers: Germany Ecumenical Accompaniers: France Accompaniers: Great Britain and Ireland Ecumenical Ecumenical Accompaniers: Norway Ecumenical Accompaniers: Sweden Ecumenical Accompaniers: UNICEF Evacuation Fund EAPPI evaluation Programme 3 Public Witness: Addressing Power, Affirming Peace Power, Addressing Witness: 3 Public Programme P3041C P3041A 3051AU P305I P3011N P3042E 3051AT 3051CB 3051FI 3051NL 3051US P3051E Restricted Funds Activities Closing Balances for the year ended 31 December 2013 ended 31 December the year Activities Closing Balances for Restricted Funds Activity No XXP3 P3042A P3043C 3051CA 3051CH 3051DE 3051FR 3051GB 3051NO 3051SE 3051UN 3051EV P3051F P305H P3 Total Activities Appendix 2014 25

Restricted Funds Activities Closing Balances for the year ended 31 December 2013, as transferred to the new structure on 1 January 2014 Advancing peace through social justice evaluation EHAIA EHAIA: Nigeria training Aid) special projects (Christian EHAIA special projects (United Church of Canada) EHAIA Advocacy (EHAIA) AIDS Initiative and and Ecumenical HIV - NORAD YWCA - EHAIA Ecumenical Institute Scholarships Fund Anderson Scholarship Fund Vinton Eugene Carson Blake Scholarship Fund Presbyterian Church (USA) Scholarship Fund Orthodox programme fund Activity Name Future long-service bonuses Diakonia programme EWN Youth Network (EWN) Water Ecumenical Future long-service bonuses HEKS-EPER scholarships scholarships ESP EED scholarships 2010-11 EED scholarships 2008-09 General scholarships fund FPS scholarships EED Scholarships 2012-13 Activity ref D35 YD4 D64 D66 YEF2S F2S1 F2S2 F2S3 F2S4 D63 D65 YD6 YD7 D16B D16C D16G XXD YYD YD3 XXEF D16F D16A D16D D16H D D D D D D D D D D D D D D D D D D EF EF EF EF EF EF Prog/TP 480.18 711.92 4,868.68 4,481.73 30,304.08 35,519.90 12,219.30 24,121.55 30,000.00 18,516.00 19,255.78 35,965.91 29,179.58 17,576.84 11,384.58 61,536.64 39,728.43 (3,128.51) (3,957.33) (1,296.18) 435,159.41 163,516.41 125,716.47 169,972.45 Transferred on 1 January 2014 Transferred Opening balance 711.92 480.18 Activities Appendix 2014 4,868.68 4,481.73 11,384.58 30,304.08 35,519.90 12,219.30 24,121.55 30,000.00 18,516.00 19,255.78 35,965.91 29,179.58 61,536.64 39,728.43 17,576.84 (3,128.51) (1,296.18) (3,957.33) 435,159.41 163,516.41 595,254.58 125,716.47 169,972.45 Closing Balance P405 Eco-justice and diakonia Network (EWN) Ecumenical Water Eco-justice youth programme follow-up P405 Eco-justice and diakonia (continued) social justice Advancing peace through Advancing peace through social justice WCC-ILO Ecumenical Institute Scholarships Fund Anderson Scholarship Fund Vinton Eugene Carson Blake Scholarship Fund Presbyterian Church (USA) Scholarship Fund Orthodox programme fund P407 Ecumenical HIV and AIDS Initiative in Africa (EHAIA) AIDS Initiative in and P407 Ecumenical HIV evaluation EHAIA EHAIA: Nigeria training Aid) special projects (Christian EHAIA special projects (United Church of Canada) EHAIA Africa (EHAIA) AIDS Initiative in and Ecumenical HIV P408 EHAIA-YWCA-NORAD - NORAD YWCA - EHAIA Activity Name Future long-service bonuses HEKS-EPER scholarships scholarships ESP FPS scholarships EED scholarships 2008-09 EED scholarships 2010-11 EED Scholarships 2012-13 Network (EWN) Water Ecumenical Future long-service bonuses Justice, diakonia and responsibility for creation P401 Solidarity and diakonia WCC diakonia scholarships General scholarships fund The Ecumenical Institute, Bossey P501 Ecumenical Institute scholarships Programme 4 Justice, Diakonia and Responsibility for Creation Creation 4 Justice, Diakonia and Responsibility for Programme 5 Education and Ecumenical Formation Programme P4056J YP4057 P4071C P4071E P4071F P4071G YP407 YP408 P4 Total P501S1 P501S2 P501S3 P501S4 Restricted Funds Activities Closing Balances for the year ended 31 December 2013 ended 31 December the year Activities Closing Balances for Restricted Funds Activity No XXP4 4012SC 4012SD 4012SE 4012SK 4012SL 4012SM YP4056 XXP5 YYP4 4012SA YP501S 26 Activities Appendix 2014

Restricted Funds Activities Closing Balances for the year ended 31 December 2013, as transferred to the new structure on 1 January 2014 Inter-religious dialogue and cooperation Inter-religious Future long-service bonuses Ecumenical formation for specialised ministries WCC Assembly 11th WCC 10th Assembly Designated Programme Funds Activity Name Future long-service bonuses Global communicators network YYT4 XXT4 DPF001 Activity ref F36 YY2A1 YYA1 XXC1 C1012B T4 T4 EF A1 A1 C1 C1 X1 Prog/TP (741.86) 34,827.74 10,108.83 28,673.59 117,686.48 100,000.00 533,955.55 (21,402.13) 533,955.55 3,034,012.37 Transferred on 1 January 2014 Transferred Opening balance on 1 January 2014 Transferred Activities Appendix 2014 (741.86) 7,271.46 34,085.88 34,827.74 10,108.83 28,673.59 117,686.48 100,000.00 676,688.07 533,955.55 (21,402.13) 217,686.48 533,955.55 2,816,325.89 3,034,012.37 Closing Balance Closing Balance Closing Balance Closing Balance Closing Balance Inter-religious dialogue and cooperation Inter-religious WCC 10th Assembly WCC Assembly 11th P502 Continuing ecumenical formation Specialized ministries ecumenical formation seminar Future long-service bonuses Future long-service bonuses Designated Programme Funds Activity Name Activity Name Activity Name Activity Name Activity Name C101 Communication directorate Global communicators network Programme 5 Education and Ecumenical Formation (continued) Programme Dialogue and Cooperation 6 Inter-religious Programme C1 Communication WCC Programmes Total Funds Restricted Programme Total Funds Designated Programme Total A1 WCC 10th Assembly Funds Designated Programme Total P6 Total YYP6 P5021E Total P5 Total 2013 ended 31 December the year Activities Closing Balances for Restricted Funds XXP6 XXC1 DPF001 Restricted Funds Activities Closing Balances for the year ended 31 December 2013 ended 31 December the year Activities Closing Balances for Restricted Funds Activity No Activity No Activity No Activity No YYA1 YY2A1 WCC Total 10th Assembly Activity No C1012B C1 Total Activities Appendix 2014 27

Notes to the Activities Appendix

1. Purpose of the Appendix The appendix details the activities which are summarized in the Restricted Funds and Designated Funds reported in the Reserves and Other Funds in the Balance Sheet of the World Council of Churches.

Restricted Funds are Programme Funds restricted by the Council’s donors for use within a Programme, a specific Project within a Programme, or, exceptionally, an Activity within a Project.

Designated Funds are Specific Programme Reserves held at the discretion of the Council, derived from the Council’s own designation of its unrestricted funds. The timing of the disbursement of the Designated Funds is at the discretion of the Council.

The appendix sets out the opening balances, income, expenditure, transfers and closing balances of the Restricted Funds and the Designated Funds and thereby adds greater transparency to the financial report.

In 2014, following the 10th Assembly, the Council introduced a new structure for its programmatic work. The appendix includes a schedule listing the closing balances at 31 December 2013 of activities under the former structure, and the relevant reference for the opening balance at 1 January 2014 of each activity under the new programmatic structure.

2. Accounting Policies The information set out in the appendix is consistent with the information disclosed in the consolidated financial statements of the Council. The significant accounting policies adopted by the Council in preparation of the appendix are set out in Note 2 to the Council’s consolidated financial statements for the year ended 31 December 2014.

3. Consolidation The Restricted Funds Activities List includes activities undertaken both in Geneva and in the Ecumenical Disability Advocates Network, Kenya. For the activities concerned, income, expenditure and transfers are reported on a consolidated basis.

For reference, the section Information on Consolidated Activities lists respectively for the activities concerned the relevant accounting information from the records of the World Council of Churches, Geneva, and that from the records of the Ecumenical Disability Advocates Network, Kenya. To avoid duplication, where Geneva has recorded expenditure being money transfers to the representative office, and the representative office has recorded income, being the receipt of those same money transfers, these entries have been matched and eliminated on consolidation. These consolidation adjustments to the activity have been disclosed. The net consolidated activity result is thus reported in the detailed Programme list concerned.

For further details on the representative offices and consolidation accounting policies, refer to the Note 2 to the Financial Statements.