IAS Finances IAS Members’ Meeting Durban, South Africa 21 July 2016 Treasurer: Anton Pozniak Finance Subcommittee: Celia Christie-Samuels, Alex Muganga Muganzi

GENERAL SITUATION 2015 Audited Financial Statements approved by the IAS GC (Published in the 2015 Annual report) IAS2015 Conference Surplus $927K - Contribution to the RF $330K - Contribution to General Reserve $597 IAS Core 2016 Balanced AIDS2016 Conference Projected Deficit $820K Conference RF & IAS General Reserve update

IAS CORE 2015 Stated in U$ 000 General Reserve 1.1.2015 $454K Secretariat Deficit Mbrs rebranding -$294K AIDS2014 Surplus $51K IAS Conference Instit’l Memory Fund approved $242K ILF Surplus $136K IAS2015 Surplus $597K (incl. $170K to cover Core activities in 2016) General reserve 31.12.2015 $1,187K (vs $1,105 projected) The IAS GC approved the 2015 Audited Financial Statements

IAS 2015, Vancouver stated in U$ 000 Surplus of $927K Delegates 3,298 FPD / 505 Students / 26 Exhibitors / 109 other = Total paying delegates 3,938 (vs 3,164 in KL) 237 Media 1,304 Free registrations (incl. staff, consultants, scholarships, volunteers and suppliers) Scholarships: 90 delegates + 61 speakers Allocation to reserves approved in July 2015 $330K allocated to the IAS Conference RF $597K allocated to the General Reserve (incl. $170K to support Core activities in 2016) The IAS GC approved the IAS 2015 Audited Financial Statements

IAS 2015 – Vancouver Budget Summary Stated in U$ 000 Projection Audited SPONSORS & DONORS 2,787 2,861 COMMERCIAL SPONSORSHIP 1,248 1,296 REGISTRATION FEES 2,775 2,722 OTHER REVENUES 179 171 TOTAL REVENUES $6,989 $7,051 LOGISTICS 797 792 EXHIBITION & SATELLITES COSTS 167 169 SCHOLARSHIPS 324 317 PROGRAMME 555 542 AV 281 267 IAS CONFERENCE SECRETARIAT 1,274 1,283 IT 495 496 COMMUNICATIONS 772 764 STRATEGY, EVALUATION & PLANNING 271 290 RESOURCE DEVELOPMENT 332 350 GOVERNANCE 65 116 AUDIT / FINANCE 333 352 VARIOUS FINANCIAL COSTS 219 209 START-UP COSTS 139 139 OTHER LOCAL COSTS 37 37 TOTAL COSTS $6,059 $6,124 TOTAL Surplus / (Deficit) $930 $927

IAS CORE 2016 - BUDGET The Core budget includes: 2016 activities funded by the IAS2015 Surplus Partnerships $26K Mbrs outreach / regional conferences Executive $50K Global Fund Board Member activities JIAS $25K Sustainability reserve HIV CURE $66K Pending proposals 2016 New Activities (confirm fundings): Educational Grant $1,265K Gilead & ViiV TB2016 $305K Various donors & corporate sponsors HIV/Viral Hepatitis Co-Infection $100K Abbvie, Gilead, MSD, EACS, ContraVir Additional unrestricted income (i.e. ILF) would prioritize the Core & the General Reserve The IAS GC approved the Core 2016 budget

IAS CORE 2016 - EXPENSES TOTAL EXPENSES $9,540 $9,351 $9,540 $9,351 Stated in U$ 000 Approved Working Approved Working 2016 2016 2016 2016 GOVERNANCE 361 411 FIXED TERM STAFF 533 448 MEMBERSHIP 331 329 PERMANENT STAFF 5,540 5,402 EXECUTIVE 487 483 STAFF TRAVEL 162 162 FUNDRAISING 569 564 GOVERN. TRAVEL 187 237 COMMUNICATIONS 620 590 COMMIT.& SPEAK TRAVEL 569 569 ICT 446 440 FELLOWSHIPS TRAVEL 259 259 HR 214 205 CONSULTG FEES & TRAVEL 925 920 FINANCE & ADMIN 486 485 OTHER CONTR. SERV 158 158 CONF MGMT 264 262 LEGAL FEES 19 19 STRATEGY, EVAL & PLAN 277 275 MEETING COSTS 341 341 SCHOLARS & EDUC 108 182 OFFICE COSTS 733 720 SAT / EXHIB / SPONSORS 139 172 OTHER COSTS 116 116 CONF PROGRAMME 567 517 LOGISTICS CONF 459 404 CONF OFFICE COSTS 633 625 HIV PROGRAMMES 3,554 3,407 TOTAL EXPENSES $9,540 $9,351 $9,540 $9,351

IAS CORE 2016 – INCOME TOTAL SURPLUS / (DEFICIT) $0 $0 Approved Working Budget Budget Stated in U$ 000 / excl. passtrhough 2016 AIDS2014 - Surplus 102 51 IAS2015 – Surplus 170 170 MEMBERSHIPS 350 350 INTERESTS & MISC. FUNDING 18 30 MANAGEMENT FEES 563* 515* AIDS 2016 / AIDS2018 4,578 4,390 IAS 2017 495 495 HIV PROGRAMMES (incl. ILF Surplus) 3,264 3,350 TOTAL INCOME $9,540 $9,351 TOTAL EXPENSES $9,540 $9,351 TOTAL SURPLUS / (DEFICIT) $0 $0 * Managment fees (Indirect Costs) are directly charged to the grant and shown as an income for the Secretariat

AIDS 2016 – Durban stated in U$ 000 Projected deficit : $820 Based on 6,091 FPD (fully paid and confirmed 11.07.2016) Registration fees were reduced to encourage delegates registration 1,267 scholarships (number of scholarships 3x vs prior conference) Deficit up to $1M : covered by the AIDS Conference Revolving Fund (above $1M from other reserves) The IAS GC approved the AIDS 2016 revised budget

AIDS 2016 - Durban Budget Summary Stated in U$000 Approved Approved Working Dec.2015 Feb.2016 Budget 8,500 fpd 8,500 fpd 6,091 fpd (11.07) SPONSORS & DONORS 8,440 7,560 7,625 COMMERCIAL SPONSORSHIP 2,335 2,526 3,129 REGISTRATION FEES 8,222 6,370 4,882 OTHER REVENUES 771 800 780 TOTAL REVENUES $19,769 $17,257 $16,416 LOGISTICS 4,663 3,970 3,928 EXHIBITION & SATELLITES COSTS 402 602 604 SCHOLARSHIPS 2,510 2,105 2,070 LOCAL SECRETARIAT 537 463 476 PROGRAMME 1,556 1,260 1,259 PROGRAMME ACTIVITIES 516 502 473 IAS CONFERENCE SECRETARIAT 2,650 2,692 2,540 ICT 905 896 831 COMMUNICATIONS 985 981 975 EVAL. & STRATEGY 418 425 405 RESOURCE DEVELOPMENT 736 709 685 GOVERNANCE 170 125 126 AUDIT / FINANCE 590 574 564 VARIOUS FINANCIAL COSTS 1,446 1,174 1,089 START-UP COSTS 365 361 361 AV 1,120 829 855 TOTAL COSTS $19,569 $17,669 $17,236 TOTAL $200 ($412) ($820)

REVOLVING FUNDS & RESERVES 31.12.2015 OUT IM&A RF $242K Membership Campaign General Reserve $1K HIV Programmes deficit AIDS2014 Surplus $51K Secretariat deficit IN IAS 2015 Surplus $330K -> IAS Conf RF $597K -> General Reserve ILF Surplus $136K -> General Reserve As per 2015 Audited Financial Statements USD 000’ 31.12.2014 1) OUT 2) IN 31.12.2015 IM&A RF 1,844 (242) 1,603 AIDS CONF RF 3,394 IAS CONF RF 701 330 1,031 GENERAL RESERVE ILF Surplus IAS2015 Surplus IAS 2016 Activities 454 (1) 136 427 170 1,186 2014 Surplus 102 (51) 51 TOTAL 6,495 (294) 1,063 7,265

Check list - Approval Audited FS 2015 Auditor 2016 Core X Conference KPMG