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PRINCIPIOS CONTAbLES

In document Memoria anual (página 145-157)

Financieros Consolidados

PRINCIPALES CLIENTES

3. Resumen principales políticas contables

3.1 PRINCIPIOS CONTAbLES

Individual funding for athletes (the fund was set up in 2001)

■ Similar to the system in other countries (e.g. the United Kingdom), the NOC*NSF divides elite athletes into three categories to determine the amount of funding they receive. The categories are:

 A-status: elite athletes who are among the global top 8 of their respective sport;

 B-status: athletes who belong to the global top 16;

 HP-status: athletes with extraordinary potential.

■ In order to be eligible for the backing, they has to comply with certain regulations and are regularly assessed.

■ NOC*NSF and VWS jointly finance this program, while the former carries out the administrative duties.

Holland Heineken House – A successful commercial partnership

■ Established in 1863 in Amsterdam, Heineken NV (one of the largest companies in the beer industry) is a globally visible brand of the Netherlands.

■ In 1992 the Netherlands Olympic Committee (NOC) joined forces with the firm to establish the Holland Heineken House (HHH) at the Olympics in Barcelona. Since then the HHH has been ever present at the Summer and Winter Games (with the exception of 1994).

■ It serves as a meeting place for Dutch athletes, supporters and the media, while providing a commercial (advertising) opportunity for Heineken. The House also acts as the headquarters of NOC*NCF during the event.

© [year] [legal member firm name], a [jurisdiction] [legal structure] and a member firm of the KPMG network of independent member firms affiliated with KPMG International 11 Olympic history of the Netherlands

■ The Netherlands did not participate at the first modern Summer Olympics in 1896, but since then Dutch athletes missed only two Games (in 1904 and 1956). They have hosted the Games once, in 1928, when it was held in Amsterdam.

■ To date the Netherlands has won 266 medals at the Summer Olympics: 77 gold, 85 silver and 104 bronze medals. This respectable achievement ranks the country in the 17th position in the all-time medal count table. Their best ever performance was recorded in 2000, at the Sydney Olympics.

■ When measuring the medal count against the population, the Netherlands ranks even better, they occupy the 15th place. Their ‘Population per Medal’ ratio was 62,901 in 2012.

■ The Dutch athletes also do relatively well at the Winter Olympics. The all-time haul of 110 medals rank them as the 12th most successful nation at the Winter Games. This consists of 37 gold, 38 silver and 35 bronze medals. It should also be noted that 106 of these 110 medals were won in a single sport, speed skating (sprint and short track combined).

Most succesful Dutch sports by Olympic medals won

Medal count of recent Summer Olympics Medal count of recent Winter Olympics

2 4 12 4 7 6 6 5 9 9 5 6 7 10 4 9 4 8 0 2 4 6 8 10 12 14 Barcelona 1992 Atlanta 1996 Sydney 2000

Athens 2004 Beijing 2008 London 2012

Gold Silver Bronze

0 5 3 3 4 8 1 4 5 2 1 7 3 2 0 4 3 9 Lillehammer 1994 Nagano 1998 Salt Lake City 2002 Turin 2006 Vancouver 2010 Sochi 2014

Gold Silver Bronze

Sport Gold Silver Bronze Total

1 Speed skating 35 36 35 105 2 Swimming 19 18 19 56 3 Cycling 16 16 11 43 4 Equestrian 10 10 2 22 5 Athletics 6 3 6 15 6 Rowing 5 11 11 27 7 Sailing 5 8 7 20 8 Field hockey 5 5 6 16 Source: Olympics.Org Source: Olympics.Org

Football

■ Based on the research carried out by the Netherlands Institute for Social Research, 14% of the population participated in football in 2007, making it the most widely practiced team sport in the country.

■ According to FIFA, the Netherlands has the 6th strongest national team currently in Europe, while based on the ranking reported by UEFA, the Dutch Eredivisie (the top tier of Dutch professional football) was the 8th strongest league in Europe in late 2013.

■ Professional Dutch clubs regularly qualify to the most prestigious European competitions (Champions League, Europa League); many Dutch footballers are key players in the best European teams.

■ The key factor of the success of the Dutch football relative to the population of the country is considered to be the world-class youth development system and coaching/tactical expertise. However, it should also be noted that based on the information reported by FIFA, in terms of the number of registered players the Netherlands is the 5th in Europe.

Field hockey

■ The Netherlands is among the top performers in field hockey at international level: the men’s national team has won the Olympic tournament 2 times and the World Cup on 3 occasions, while the women’s team is even more successful with 3 Olympic golds (most recently at London 2012) and 6 triumphs at the World Cups.

■ Similar to football, one of the key success factors of the sport is its large athlete base: field hockey is the second most popular team sport in the Netherlands, with the number of people who play the sport in official clubs is estimated to be 200,000.

■ In addition to the significant number of athletes, the country has numerous facilities that are excellent for the practice of the sport.

Performance of the Dutch national football team

Association (KNVB) founded 1889

Official matches played 728

Best World Cup record Runners up (3 times)

World Cup appearances 9

Best European Championship record Winner (1988)

European Championship appearances 9

Ballon D’Or winners 3

Sporting succeess of popular team sports

Elite sports success (2/2)

© [year] [legal member firm name], a [jurisdiction] [legal structure] and a member firm of the KPMG network of independent member firms affiliated with KPMG International 13 The structure of talent development

■ The infrastructure primarily built for elite athletes also has a focus on young talent with high potential.

■ Chaired by the NOC*NSF, the NL Olympic Network unites seven regional networks. These are called ‘Organisatie Olympisc Netwerk Nederland’ (ONNL) and operate to reinforce sport federations in their region, nurture talented individuals and support elite athletes in their preparation.

■ Below the regional level, where the ONNLs operate, there is the LOOT foundation, a partnership between secondary schools where young talented athletes are supported in combining their education with the sport career.

■ There are also education programs by sport federations that set out the „career path” for young talent to become elite athletes (the concept is largely based on the Canadian multi-year ‘Long Term Athlete Development ‘ plan).

Coaches and experts

■ The development of the Dutch sport environment has been aided by the ever growing support from the government since the 1990s; before that, professional coaches did not have any significant financial backing.

■ From the mid 1990s the situation changed: the government started to finance numerous programs aimed at coaches, which were executed and coordinated by the NOC*NSF. Two notable programs of recent years were the ‘Coaches at the Top’ and ‘Talent Coaches’ programs, which provided financial support to 137 coaches by 2010.

■ In addition, in 2004 the NOC*NSF established a network consisting of specialists, who are experts in different fields of sport science, including nutrition, mental support and medical expertise, amongst others. The network serves as a knowledge centre providing support to elite athletes in order to develop their sport performance.

Elite sports programs

■ Sport federations are usually independent in setting goals for themselves, the NOC*NSF provides technical support. The success of the programs set out by the federations are monitored by NOC*NSF through the ‘Topsport Programma Assesment’ (TPA) and are assessed against a number of different factors (e.g. planning and strategy, training, performance, etc.).

■ In addition to these programs, there are some nationwide projects, that overlap sports federations since the 1990s. One of the most significant projects is the establishment of four ‘Centres for Elite sport and Education’ (Amsterdam, Heerenveen, Eindhoven and Arnhem), where athletes can live, train and study at the same location.

■ For example in Arnhem (National Sport Centre Papendal), over 250 athletes are given training each day (representing 11 different sport federations), out of which 100 athletes also live in the Centre.

■ In addition to these multi-sport centres, there are five other major elite sports centers, each focusing on one single sport.

In document Memoria anual (página 145-157)

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