Capítulo 3 Razones para el uso de SharePoint Portal Server 2003
9 Integración con productos del directorio activo y Microsoft Office
3.8 Principales beneficios que aporta SPS v2.0 a las empresas
Investment fund 3,802 10 2,250 1,621 - 3,183
Mergers fund 1,243 - . 198 128 - 1,173
Service property and associated facilities
development 631 - . 80 - . - 551
Operational equipment fund 1,281 19 962 64 - 402
Information technology infrastructure fund 455 - . 522 139 - 72
Repairs and maintenance fund 84 - . 999 915 - - .
Net book value – Service properties 39,670 309 1,480 1,073 - 39,572
Net book value – Other fixed assets 1,743 66 689 628 - 1,748
Total designated – Group and Charity 48,909 404 7,180 4,568 - 46,701
Investment fund: The purpose is to fund major projects furthering the strategic business plan. The transfer represents new
designations of £1,640,000 in relation to a restructure which is offset by a transfer to general funds relating to unspent amounts on closed projects of £19,000.
Mergers fund: This fund is designed to meet the costs of transition and future development of services relating to organisations that have merged with RNIB. The transfer represents new designations of £108,000 relating to the Reading Business Systems project and by other transfers of £20,000 in respect of Eye Clinic Liaison Officers in Northern Ireland.
Service property and associated facilities development fund: The purpose is to fund capital building projects.
Operational equipment fund: The purpose is to fund planned capital acquisitions. The £64,000 transfer represents a £534,000 designation from the general fund for general capital acquisitions and the transfer to other funds of £134,000 offset by the acquisition of fixed assets in the sum of £336,000.
Information technology infrastructure fund: The purpose is to ensure that the information technology infrastructure is robust.
The £139,000 transfer represents a planned designation of £250,000 towards the fund as well as a net transfer from other funds of
Repairs and maintenance fund: The purpose is to fund a rolling programme of regular property maintenance. The £915,000 transfer represents new designations of £982,000 to cover planned expenditure within this programme offset by the acquisition of fixed assets in the sum of £67,000.
Net book value – service properties: The purpose is to recognise the value, net of long term debt, of RNIB’s service properties that are unavailable to free reserves. Such fixed asset properties held in the associated charities are recognised within the restricted funds. The transfer comprises £73,000 of other additions offset by a reduction in the long term debt of £1,000,000 relating to the loan repayment regarding the redevelopment at the RNIB Pears Centre for Specialist Learning.
Net book value – other fixed assets: The purpose is to recognise the value, net of long term debt, of RNIB’s other fixed assets that are unavailable to free reserves. Such other fixed assets held in the associated charities are recognised within the restricted funds.
The transfer comprises additions amounting to £628,000.
Other unrestricted
31 March 2013
£’000
Incoming resources
£’000
Outgoing resources
£’000
Transfers
£’000
Gains (losses)
£’000
31 March 2014
£’000
General – Charity 20,734 91,152 86,250 (3,928) 779 22,487
Pension reserve 4,395 1,434 (1,131) - . (478) 6,482
Total other unrestricted 25,129 92,586 85,119 (3,928) 301 28,969
RNIB Enterprises Limited - . 141 141 - . - . - .
RNIB Services Limited - . 10 10 - . - . - .
National Library for the Blind - . 10 10 - . - . - .
Blind Centre for Northern Ireland - . 1 1 - . - . - .
Total unrestricted – Charity and Group 74,038 93,152 92,461 640 301 75,670
Restricted 98
31 March 2013
£’000
Incoming resources
£’000
Outgoing resources
£’000
Transfers
£’000
Gains (losses)
£’000
31 March 2014
£’000
Emma Nye fund welfare pensions 584 140 199 - . - . 525
Dr Duncan Leeds Bequest 69 50 45 - . - . 74
Elizabeth Eagle-Bott Memorial Fund 60 28 50 - . 1 39
Donations for specified services and
equipment 3,512 11,909 12,556 34 - . 2,899
Action 2 38 40 - . - . - .
Glynn Vivian 1,457 - . 288 (643) - . 526
Sub total 5,684 12,165 13,178 (609) 1 4,063
31 March 2013
£’000
Incoming resources
£’000
Outgoing resources
£’000
Transfers
£’000
Gains (losses)
£’000
31 March 2014
£’000
Fund and/or purpose b/f 5,684 12,165 13,178 (609) 1 4,063
Big Lottery Fund
AdvantAGE Programme Wales Eye Patient
Advocacy Service 58 118 103 - . - . 73
Empowering Young People Programme –
Realise 16 101 102 - . - . 15
Energy Efficient Venues Programme 1 - . 1 - . - . - .
Safe and Well Programme, Lisburn in Focus 42 163 159 - . - . 46
Research Programme: ENABLER 50 - . 50 - . - . - .
Silver Dreams Programme: OPTiC (Older
People Taking Control) 50 146 188 - . - . 8
Connecting Older People:
Looking Forward - . 114 52 - . - . 62
Bright New Futures – Future In Sights - . 148 117 - . - . 31
Reaching Communities – Talk and Support:
Supporting our Volunteers through Mentoring
8 35 4 - . - . 39
Sub total 5,909 12,990 13,954 (609) 1 4,337
100 31 March
£’0002013
Incoming resources
£’000
Outgoing resources
£’000
Transfers
£’000
Gains (losses)
£’000
31 March
£’0002014
Fund and/or purpose b/f 5,909 12,990 13,954 (609) 1 4,337
Trainee Grade Scheme: Extending the
Reach (1) 89 43 - . - . 45
Arts Council England
Opening Up Creative Culture 5 5 10 - . - . - .
Awards for All
Connecting Communities - . 8 7 - . - . 1
Creative Scotland – Public Engagement Fund
The Arts Gallery - . - . 4 - . - . (4)
Heritage Lottery Fund
A Sense of the Past 9 3 12 - . - . - .
All Our Stories Programme – Insight into the
Past 10 - . 10 - . - . - .
Museums In Focus - . 18 - . - . - . 18
Culture Link South East - . 39 26 - . - . 13
Big Lottery Fund
Young Start Programme: Education,
Respect and Awareness - . 26 19 - . - . 7
Sub total 5,932 13,178 14,085 (609) 1 4,417
31 March 2013
£’000
Incoming resources
£’000
Outgoing resources
£’000
Transfers
£’000
Gains (losses)
£’000
31 March 2014
£’000
Fund and/or purpose b/f 5,932 13,178 14,085 (609) 1 4,417
Department of Health
Electronic Certificate of Visual Impairment - . 62 36 - . - . 26
Communicating for Efficiency and
Effectiveness 31 86 115 - . - . 2
Bradford Community Engagement Project 1 70 71 - . - . - .
SEARCH 13 76 76 - . - . 13
Finding Your Feet – Next Steps 6 (2) 4 - . - . - .
Opportunities for Volunteering 7 (7) - . - . - .
Total restricted – Charity 5,990 13,463 14,387 (609) 1 4,458
Action 21,275 9,326 12,163 - . 615 19,053
CIB 295 411 385 - . 243 564
NTNM 172 108 280 - . - . - .
RNIB Specialist Learning Trust - . 2,187 927 - . - . 1,260
Total restricted – Group and Charity 27,732 25,495 28,142 (609) 859 25,335
Restricted fund balances may be in a deficit situation pending future receipts where such funding is given on a reclaim basis and at 31 March 2014 such deficit balances amounted to £36,000 (2013: £173,000), which lies within “Donations for specified services and equipment” and “Creative Scotland – Public Engagement Fund – The Arts Gallery”.
102 The amounts included within “Group” represent the net assets at fair value of the associated charities, other than those held within endowment funds.
31 March 2013
£’000
Incoming resources
£’000
Outgoing resources
£’000
Transfers
£’000
Gains (losses)
£’000
31 March 2014
£’000
Sunshine 374 - 1 (31) 8 350
Emma Nye 2,989 - - . - . (90) 2,899
Bristol Blind Fund 163 - - . - . (58) 105
Eagle-Bott Memorial 664 - - . - . (36) 628
Dr Duncan Leeds Bequest 1,033 - - . - . 144 1,177
GDC Rushton 169 - - . - . - . 169
Total endowment – Charity 5,392 - 1 (31) (32) 5,328
CIB 1 - - . - . - . 1
Total endowment – Group and Charity 5,393 - 1 (31) (32) 5,329
We apply a total return approach to The Sunshine Endowment Fund. In the year this resulted in the release of the unapplied total return amounting to £31,000 to general funds. Within the balance at 31 March 2014, the value of the gift element of the permanent endowment was £323,000 (2013: £323,000) and the unapplied total return was £27,000 (2013: £51,000).
Summary
31 March
£’0002013
Incoming resources
£’000
Outgoing resources
£’000
Transfers
£’000
Gains (losses)
£’000
31 March
£’0002014 Charity
Unrestricted 74,038 92,990 92,299 640 301 75,670
Restricted 5,990 13,463 14,387 (609) 1 4,458
Endowment 5,392 - . 1 (31) (32) 5,328
Total 85,420 106,453 106,687 - . 270 85,456
Group
Unrestricted 74,038 93,152 92,461 640 301 75,670
Restricted 27,732 25,495 28,142 (609) 859 25,335
Endowment 5,393 - . 1 (31) (32) 5,329
Total 107,163 118,647 120,604 - . 1,128 106,334