A homework on How to read a Financial Report.
Numbers from Balance sheet, Cash Flow and Notes, what do they tell us?
Based on financial reports of 2 NGOs:
NATURE SOCIETY SINGAPORE
AUSTRALIAN WILDLIFE CONSERVANCY
2005 to 2010
Downloaded from their webside
A HERITAGE WORTH SAVING?:
THE CASE OF THE ACHEEN STREET MALAY MOSQUE VILLAGE
Waaf land, Malaysia, the melting pot; Islam in Malaysia; Government and NGOs....one of the most interesting case study.
(SCANNED) The case was about different approaches that antienvironmentlists applied to attack environmental regulations, in the US, in 1990s.
Recommendations: Policy makers should seriously consider incentives
Implication: Balance the economic development and environmental issues for different stakeholders
* I have few other chapters from the book, let me know if anyone needs those, I can't upload all (copyright violation) but can email them.
A HERITAGE WORTH SAVING?:
THE CASE OF THE ACHEEN STREET MALAY MOSQUE VILLAGE
Waaf land, Malaysia, the melting pot; Islam in Malaysia; Government and NGOs....one of the most interesting case study.
(SCANNED) The case was about different approaches that antienvironmentlists applied to attack environmental regulations, in the US, in 1990s.
Recommendations: Policy makers should seriously consider incentives
Implication: Balance the economic development and environmental issues for different stakeholders
* I have few other chapters from the book, let me know if anyone needs those, I can't upload all (copyright violation) but can email them.
Presentation For the Science for Impact- Building The Critical Mass. Workshop Facilitated by CTA and Jointly Organized by UNRE, NARI and USP School of Agriculture and Food Technology, Samoa
Theme 4. Communication, Consultation and Cooperation.
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Safe Water Gardens - Safe Sanitation for All - Pitch Deck Tim-Frederik Kohler
A Safe Water Garden (SWG) is a scalable sewage treatment system developed from an original UNICEF concept. It suits individual households, as well as small community centres like rural schools.
A highly dedicated team devotes its time to build up a network of Safe Water Gardens in Indonesia.
We have the vision to scale it up to build 100 Million of these gardens across developing rural tropical Asia and beyond.
A Safe Water Garden (SWG) is a scalable sewage treatment system developed from an original UNICEF concept. It suits individual households, as well as small community centres like rural schools.
A highly dedicated team devotes its time to build up a network of Safe Water Gardens in Indonesia.
We have the vision to scale it up to build 100 Million of these gardens across developing rural tropical Asia and beyond.
Green is the new black: The different shades of ethical investingnetwealthInvest
Find out how to align your investments with your values. This presentation with Dr Stuart Palmer, head of ethics research at Australian Ethical Investment, aims to help investors break through the greenwash and provide an overview of the different ways that responsible funds incorporate social and environmental impacts into their strategy.
The world’s top 100 asset owners (AOs) represent about US$19trn in assets under management. The largest, and potentially most influential, proportion is in Asia—more than a third of the total. Out of the top 20 largest funds, three out of the first five and nearly half of the total are in Asia.
For more insights, please visit: https://eiuperspectives.economist.com/sustainability/sustainable-and-actionable-study-asset-owner-priorities-esg-investing-asia?utm_source=OrganicSocial&utm_medium=Slideshare&utm_campaign=Amundi&utm_content=Slideshare_whitepaper
Leaking Underground Storage Tanks (LUSTs) in Rhode IslandEva Do
Background: The case represents the integrated impact of LUSTs in Rhode Island and how to address the issue.
Recommendations: We highly recommend that the state and EPA should continue law reinforcement.
Implication: When the authorities try to strengthen the law, policy gap will be filled, health impact on community would be minimised and the environment will be better saved from being contaminated.
Presentation For the Science for Impact- Building The Critical Mass. Workshop Facilitated by CTA and Jointly Organized by UNRE, NARI and USP School of Agriculture and Food Technology, Samoa
Theme 4. Communication, Consultation and Cooperation.
Tessa Temata from NZAID spoke on behalf of both New Zealand and Australia as development partners. She talked of the business orientation of New Zealand farmers and the reliance on research to which the universities are well attuned. In the Pacific there are clear needs for increased investment in tertiary education to meet the challenges. Public-Private Partnerships can help to ensure that real needs` are being addressed by the universities. She itemized what the development partners need from us to make their programmes effective, what the current programmes are and what is on the horizon.
Innovative approaches to financing for inclusive green returns: Indonesia's caseCIFOR-ICRAF
This presentation by Basah Hernowo, Director for Forestry and Water Resources Conservation, Indonesia National Development Planning Agency, given at the Forests Asia summit during the discussion forum "Investments: Innovative approaches to financing for inclusive green returns " introduced the Indonesia Climate Change Trust Fund, explained about the Forest-Climate Finance Institution and the ICCTF pilot project from 2010 to 2011 and how the Green Climate Fund is applied. It furthermore introduces a plethora of other projects that have launched during the "Innovation Phase".
Safe Water Gardens - Safe Sanitation for All - Pitch Deck Tim-Frederik Kohler
A Safe Water Garden (SWG) is a scalable sewage treatment system developed from an original UNICEF concept. It suits individual households, as well as small community centres like rural schools.
A highly dedicated team devotes its time to build up a network of Safe Water Gardens in Indonesia.
We have the vision to scale it up to build 100 Million of these gardens across developing rural tropical Asia and beyond.
A Safe Water Garden (SWG) is a scalable sewage treatment system developed from an original UNICEF concept. It suits individual households, as well as small community centres like rural schools.
A highly dedicated team devotes its time to build up a network of Safe Water Gardens in Indonesia.
We have the vision to scale it up to build 100 Million of these gardens across developing rural tropical Asia and beyond.
Green is the new black: The different shades of ethical investingnetwealthInvest
Find out how to align your investments with your values. This presentation with Dr Stuart Palmer, head of ethics research at Australian Ethical Investment, aims to help investors break through the greenwash and provide an overview of the different ways that responsible funds incorporate social and environmental impacts into their strategy.
The world’s top 100 asset owners (AOs) represent about US$19trn in assets under management. The largest, and potentially most influential, proportion is in Asia—more than a third of the total. Out of the top 20 largest funds, three out of the first five and nearly half of the total are in Asia.
For more insights, please visit: https://eiuperspectives.economist.com/sustainability/sustainable-and-actionable-study-asset-owner-priorities-esg-investing-asia?utm_source=OrganicSocial&utm_medium=Slideshare&utm_campaign=Amundi&utm_content=Slideshare_whitepaper
Leaking Underground Storage Tanks (LUSTs) in Rhode IslandEva Do
Background: The case represents the integrated impact of LUSTs in Rhode Island and how to address the issue.
Recommendations: We highly recommend that the state and EPA should continue law reinforcement.
Implication: When the authorities try to strengthen the law, policy gap will be filled, health impact on community would be minimised and the environment will be better saved from being contaminated.
Chevron Corporation is one of the world's six biggest players in Oil and Gas, Mining industry; by revenues, it is also one of the largest corporations in the world. The company headquarters in California, United States and is active in more than 180 countries with 62,000 employees worldwide and daily production of 2.763 million net oil-equivalent barrels (2010).
STOCKS. Chevron is listed on NYSE as CVX. From 2006 till now, despite the fluctuation of the world economy and especially the stock market, the company's showed an steadily stock price increasing from $USD 61.42 to $96.41.
REPORTS. This report analyses the company focusing on the time from June 2010 to June 2012. Indicators used are Dividend Discount Model, Free Cash Flow Model and some financial ratio benchmarked with the market. Followed the analyses are my recommendations.
The UK's economy at a glance (1990-2010) in comparison with the U.S and a developing country, Philippines.
The 6 major macroeconomic issues that UK is facing today and their rankings (based on their priority) are: GDP/PPP, Productivity, Recessions and Expansion, Unemployment, Inflation and Economic interdependence.
The Introduction to ANCIENT TEA
South east Asia is home of the rare, ancient tea regions which can be as old as a thousand years old.
We can recognize them with eyes for its big roots, huge trunks and thick buds and great taste and flavor.
An production chain upgrading plan will help to explore the valuable tea material and create more job for local people....
Suoi Giang is a mountainous region to the North of Vietnam, one of the chosen spots for a field trip for Photojournalism training course by Ministry of Culture and Information (Vietnam) and FOJO (SIDA, Sweden).
I was happy to have a chance working with Mia Grondahl, a photojournalist from Sweden, Hoai Linh and Viet Thanh, 2 Vietnamese photojournalists in 2 training courses of 2006.
The book, however was result (by all journalists in class) from previous training course of 2005, I only help to structuring the content, translating and editing Vietnamese part, and doing the layout for the book.
November, 2010 – Domino’s Pizza, the recognized world leader in pizza delivery, today opened its first store in Vietnam, delivering hot, delicious pizzas to the residents of Ho Chi Minh City.
We planned the launch and PR plan for it. The launch's agenda was adapted from Signaporean's one (that organised few months before that). Traditional media was invited to join the official launch in the morning, we invited 1 celeb actress and created the "Make pizza with a star". Followed was a Tasting the new, hot and deliciously baked pizza of all flavors.
Evening was for New media: they are all online Writers and Blogger. It's was so effective with alot of fun!
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
A workshop hosted by the South African Journal of Science aimed at postgraduate students and early career researchers with little or no experience in writing and publishing journal articles.
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Biological screening of herbal drugs: Introduction and Need for
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Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
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Acetabularia Information For Class 9 .docxvaibhavrinwa19
Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
Executive Directors Chat Leveraging AI for Diversity, Equity, and InclusionTechSoup
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Executive Directors Chat Leveraging AI for Diversity, Equity, and Inclusion
How to read a Financial Report?
1. BALANCE SHEET
INCOME STATEMENT
CASH FLOW STATEMENT
NOTE
WHAT DO THEY TELL US?
A homework on
NATURE SOCIETY SINGAPORE
AUSTRALIAN WILDLIFE CONSERVANCY
Financial reports' of 2005 to 2010
2. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
FINANCIAL ANALYSIS
Assignment One: Individual Analysis on Financial Statements [12 marks].
Examine and analyze the items in the latest balance sheets, income statements, cash flow
statements, notes to financial statements, and auditor’s reports of two organizations from a
similar-type of industry, or not-for-profit organizations, or governmental organizations.
I. NATURE SOCIETY SINGAPORE
II. AUSTRALIAN WILDLIFE CONSERVANCY
TYPE: NOT-FOR-PROFIT ORGANIZATIONS
MATERIALS: FINANCIAL STATEMENTS FROM 2005 TO 2010
Page 2
3. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
I. INTRODUCTIONS
Nature Society (Singapore) (NSS), is a non government, Not-For-Profit
organizationfounded in 1991. It's contributed a big part to promoting the
natural heritageof Singapore, an island city state of a total land area of 647
square km.
NSS core missions are: to leverage nature appreciation; to advocate conservation of the
natural environment in Singapore and to leverage participation and collaboration in local,
regional and international efforts in preserving Earth's biodiversity. Its main activities are
including guided nature walks, overseas eco-trips; nature conservation surveys and projects
and co-campaigns with other partners.
Run by volunteers, the NSS depends financially on its members' contributions as well as
companies, institutions and individuals.
http://www.nss.org.sg/
Australian Wildlife Conservancy (AWC) is an independent Not-For-Profit
organization (2001), working to conserve threatened wildlife and ecosystem
and to raise awareness and appreciation to nature in Australia.
Based in Australia, home to more bio-diversity than any other developed
countries in the worlds but also where wildlife is facing an extinction crisis,
AWC works principally through the acquisitions of extensive areas of land. These lands are
managed for conservation and research programs. The organization also helps implement
large-scale, practical conservation programs around Australia to provide a more secure
future for threatened animals and their habitats.
AWC is funded by the public as well as government grants.
http://www.australianwildlife.org/Home.aspx
Page 3
4. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
PART I
THE BALANCE SHEET
NATURE SOCIETY (SINGAPORE) (NSS)
High Payables.BS 2010, Receivables was $30,699SGD, nearly 8 times higher than previous
years of 2009. Question: The organisation had many projects and activities and need to
collect cash quick to fund those, why was Receivables of 2010 so high?
Significant Increase In Asset: BS of 2008showed a huge increase in asset of $423,032 SGD, or
39,69% in comparison with previous year. The year after that, it recorded a lost in Asset of
$65,896 SGD. Question: Why the organisation didn't use its Cash and Cash Equivalent
($939,694 SGD) to increase its investment to generate a higher and steady income in the
future?
AUSTRALIANWILDLIFE CONSERVANCY (AWC)
Pool Of Cash And No Investment.On BS 2007, AWC had $5,190,051 of "Cash and Cash
equivalents" and no "Current Investment" or "Loans and Borrowings". Question: Why it
didn't investits own cash (or borrow more) into some future investments? What is the plan
for future?
Future Investment. BS 2008showed a jumping total Liabilities, almost 10 times higher than
previous year which allowed it chance to expand the business. Question: With $10,543,534
AUD in "Cash and Cash equivalents" why AWC had a high Loan and Borrowings of another
$2,106,206 AUD? What was the money for and why AWC didn't use its "Cash and Cash
Equivalents" for that.
Page 4
5. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
INCOME STATEMENT
NATURE SOCIETY (SINGAPORE) (NSS)
Change Of Expenditure Skew from Print to Online. The 05 ISs showed an obvious
movementtoward Going Online. From 2006 to 2010 the organization decreased its expense
for "Publication & Printing" from $40,111 SGD down to $2435 SGD; while its "Web
Maintenance" increased from $0 in the first 2 years to $30,841 SGD. Question? How this
change in expenditure would affect its income and future growth?
Management inefficiency.IS 2009: Donation Income decreased heavily, reporting a negative
of $386,485 SGD or 90,05% lost as compared with previous year. QuestionWhy there were
more Staffs and trips expenses on the year and still they couldn't show income efficiency?
AUSTRALIANWILDLIFE CONSERVANCY (AWC)
Increase in main income. In IS 2008, there was a $9,480,419 AUD increased in Donation and
Grants. Being an Not for Profit organization and mainly get income from Public and
Government grants, what were the financial events or other events that madethisso low this
year? Why AWC couldn't keep this grow the yearsafter that?
Administration and Development. In IS 2010, there was an increase by 91.8% or $459,892
AUD of Administration and Development expenditure, in comparison with previous year.
Question: Why Administration and Development expenditure increased that much while
overall operating surplus for the year slightly decrease of $669,215 AUD ?
Page 5
6. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
CASH FLOW STATEMENT
NATURE SOCIETY (SINGAPORE) (NSS)
High Payables.Looking at CFS 2010, we see that there was an increase in Payables of $
63,179 SGD higher than Net Cash generated from operations is $49,192 SGD. Question:
Could the organization can financially supportits current activities if Payables was that high?
Negative Cash Flow.From CFS 2009, Cash and Cash equivalents at beginning of the financial
year was $908, 898 SGD, at the end of the year it was $856,471 SGD. Question: With so many
activities and projects on the year, how could the organization can ensure a healthy
operation results with a negative cash flow ?
AUSTRALIANWILDLIFE CONSERVANCY (AWC)
Increase of Cash Flow Investing Activities. In CFS 2008, there was an significant increase of
Cash Flow Investing Activities, brought it to $12,506,970 AUD and Loan Received (Repayment
of Finance Lease Liabilities) of $2,100,000 AUD. Question: What activities or project was it
used for ?
Low Cash Flow from Operating Activities.CFS 2009 let us know that Net Cash From
Operating Activities decreased to $6,296,594 AUD or 60% as compared to 2008. Question:
How and why did net cash decrease so heavily ?
Page 6
7. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
NOTES
NATURE SOCIETY (SINGAPORE) (NSS)
Unbalanced Budget Between
Groups. Of all Special Interest Groups
and Committees, Plant group and
Vertebrate Study Group brought back
the most positive income while
expenses were low.
Aside Butterfly (which NSS has been
running yearlong initiative "Painted
Wing"), Incomes from Other Groups like Birds or Marine Conservation were extremely low
compared to its expenses. Why didn't NSS reallocate its budget to leverage Plant and Vertebrate
Study Groups, earn more income to support the other groups?
Growing Assets but Losing members.Looking at BS or IS, we see that NSS has been growing
pretty good, however the Notes let us know that it's losing its members (and income). Single
members with annual fee of about $40 SGD has decreased 165 people, or 16,94% in 5 years.
Family members also gradually decreased 27.59%.Members are very important to the existence
of NSS, see that income from Single is the most profitable, what should be done to increase
members from this group? How about drawing potential young members (Junior) or partnership
with external organizations ? (it will help to get more members)
AUSTRALIAN WILDLIFE CONSERVANCY (AWC)
Notes of 2009 let us know about the Grants of previous year, included $8.49mto support a
purchase but didn't explain about the poor grants of 2009, $130,243 AUD. This was the lowest
Grant that AWC received in 5 years. It also didn't explain why Surplus of 2009 was so low
($5,741,993 AUD) compared to previous year ($14,639,471 AUD).
In the 5 Notes, AWC mentioned about Contingencies that require some long term
responsibilities, some of them can be up to 99 years like the agreement to Protect the land held
at Scotia Sanctuary, Newhaven, Mornington, Marion Downs, Kalamurina, Wongalara, Taravale
Station, Mt Zero and Pungalina. Should AWC set up an long-term fund to ensure and support the
successes of these ?
Page 7
8. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
PART II
The BALANCE SHEET
Size of Companies.The first difference between Nature Society (Singapore) (NSS) and
Australian Wildlife Conservancy (AWC) is the size of 2 organizations. By 2010, Total asset of
NSS was $1,483,197 SGD while that of AWC was $63,148,984 AUD.
Reason: They are 2 recognized active NFP organizations of the same category but they have:
Different source of income:NSS is mainly funded by donors and its members. AWC is mainly
funded by government grants.
Different coveringarea : NSS works on Singapore, a small island with total land area of 647
square km and 4m in population. AWC cover Australia area which is 8,468,300 square km,
13,088 times larger.
Different activities: NSS focuses on projects for its members, while AWC conducts
observation researches and programs on the land that they own.
Invert Ratio of Current Assets and Non Current Assets.Second difference isainvert Ratio
between Current Assets/ Non Current Assets, by 2010, the ratio are:
Current Assets Non Current Asset Currency
NSS 967,566 515,631 SGD
65,23% 24,77%
AWC 14,877,861 49,920,705 AUD
22,96% 77,14%
AWC works principally through the acquisitions of extensive areas of land and this activities
always associated with large asset. Theiroperating liabilities and other current assets are
much smaller in comparison with their Non Current Assets as it includes the lands they own.
Different from that, NSS Total current assets has to be higher than their Non Current Assets
as they run several projects a year to complete the organization's missions.
Page 8
9. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
THEINCOME STATEMENT
Net Surplus.Net surplus for NSS in 2010 showed an negative number of $3,056 SGD; while
AWC had $5,072,778 AUD. However It didn't look quite like NSS had a bad year and AWC had
a good year.
2010 was the year NSS had some good news: their efforts to push up Event and activities
start to show results in $63,436, representing 334,82% increased compared to previous year.
They also spent some $30,841 SGD in Web maintenance - nearly 100 times higher than 2009.
The web set-up was part of preparation for strategic plan in future.
For AWC, a surplus of $5,072,778 AUD for 2010 is a strong results but it represented a
decrease of $669,215 AUD compared to that of 2008, so this is not really a good year for
AWC.
The Switch in Model of Working.The IS also let us know that NSS has been switching from
Printing & offline subscription to Online based working model, though this is quite late
compared with other organizations, especially putting in Singapore high internet penetration
landscape.
On 2008, it started to spend a modest amount of money on Website (($481 SGD) and only
had it developed in 2010 with $30,841 SGD as mentioned above. During the switching time,
number of Membership subscription lightly decreased from $66,600 SGD to $50704 SGD.
When it comes to a switch in model of working this is a good result; in other words, NSS had
successfully kept old members and gain more internet sawy ones, as well as pushing more
interactive activities online and offline.Besides, with a small country of 4m in population and
77.8% internet penetration, going online is a MUST so this is a good move.
However in AWC case, though they also have a nice website but they will never growing over
online, the website will help with communications and support their operation only.
Page 9
10. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
THE CASH FLOW STATEMENT
Purchase / Depreciation of Property, Plan and Equipment of NSS was well budgeted and has
remained quite constantly over 5 years with the mean of $16,522 SGD; this item for NSS was
identified as part of Operation Activities.
This is different from AWC. Their cash flow for Acquisition of Property, Plan and Equipment
has been various between $5,272,661 and $0, based on the projects they worked on at the
time. This is put on Investing Activities.
On SFS of AWC, there was Repayment of Borrowings, which wasn't annually showed up, it
could be as high as $7,796,824 on 2006 or $0 on 2007 and 2010. This is because there were
Borrowings for acquisition new large lands for nature observation and researches, an
important mission of AWC. It's normal.
However, NSS hardly ever borrows from banks. They don't have this on the Cash Flow
Statement.
Page 10
11. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
COMMENTS
NSS: From Financial Statement of 5 years in a row, I see that the span of time we are looking
at (2006-2010) is the organization’s changing time.
Long time established (before officially founded in 1991, It was formerly known as the
Singapore branch of the Malayan Nature Society, formed in 1954), the organization is facing
the challenge of retaining its members, expanding with more activities, and catch up with
pace of technology-involved world. (Also, it has its FS professional audited)
Being an NPFO which has income mainly from donors and membership fee, understanding
target customers (Members) is very important. With 77.8% of Internet Penetration, going
online is a must to survive in Singapore, the customers are no longer go to bookshop or
reading publications to get information, they go online!. In such a landscape, it's quite late
for NSS to start going online until 2008. The numbers tell that with hesitance, it decided to
cut cost on Publication one year before that, still it took the organization two more years (3
years totally!) to really take steps in online, with a "real interactive website".
Closer looking in the Financial Reports, I see that the biggest problems the organization has
to fix now is how to retain and expand its membership. In 5 years of restructuring the
working model, it has lost some 19.64% members of all types; this didn't strongly result in a
lost of income but membership is very important to model working of NSS, without
members, the NSS can't complete its missions.
Another notice in NSS's operation is the unbalanced budgets between groups of interests.
There were groups with income of less than half of its expenses; and there were other
groups with nearly no expenses ($2 SGD, Plant Group, 2010) and brought back a quite big
amount ($7.718 SGD).
However I can see that NSS managed quite well during the whole time. Its Total asset has
grown from less than 1m to 1.49m in 5 years and with full effort with online, there's a high
possibility that the trend of growing is up for the next coming years.
Summary Suggestions
Good Asset growth rate Balance Expenses between groups of interest
Actively interactive (Events, exhibitions, Initiatives to draw more members
Talks..)
Actively interactive online More partnership with other organizations
Page 11
12. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
AWC:
Originatedfrom a land purchase in 1991, 10 years after that the AWC became a public
charitable organization. This clearly set the model working for AWC and it has steadily grown
since then.
By acquiring large lands for nature observation and researching purposes, Asset of the
organization increased strongly year on year with an average Growth Rate of 21%.
However, based on acquiring lands (and facilities for each) its Loans and Borrowings and
Loan are not frequently, thus sometimes it's hard to tell just from numbers; justifications
have to be considered from different angles.
Regarding to the organisation's missions, we see that AWC has completed so well its mission
of reserving the nature. So far it owns and manages 21 sanctuaries covering a combined area
of 26,000 square kilometers, more land than any other non-government environment
organization in Australia.
AWC's secondary missions are to conduct researches and observations on its lands. We don't
see this clear on the financial report but the organizations has done well on this and has help
regional Ecologist features in BBC Wildlife and New York Times and other recognized media.
It's maintained a good relationship with not only the Government, Ecologists and Media but
also its Readers by its newsletters (also online version).
It's done well the reserving mission. One thing AWC can improve is more activities for
members to enhance the appreciation to nature (Such as: designing more eco-activities,
initiatives, communications programs...)
Summary Suggestions
Very Good Asset Growth Rate Expand more activities
Fulfill its missions More partnership with other organizations
Maintain a very good relationships with
other stakeholders
END.
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13. Carnegie Mellon University Australia - 90724 Financial Analysis - First Assignment, Feb2012
Nature Society (Singapore) and Australian Wildlife Conservancy's Financial Statements 2005 to 2010
by Thien, Do. PPM S12. Box 65, ttdo@andrew.cmu.edu
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