Contents Page Members of the CIAT Board of Trustees 1 Statement by the Chairman of the Board of Trustees 2 Management Report 4 Board Statement on CIAT Risk Management – 2011 5 Independent Auditor's Report 6 Appendix I: Statement of Financial Position 8 Appendix II: Statement of Activity 9 Appendix III: Statement of Changes in Net Assets 10 Appendix IV: Statement of Cash Flows 11 Notes to the Financial Statements 12 Note 1: Objective 12 Note 2: Summary of major accounting policies 12 Note 3: Cash and cash equivalents 17 Note 4: Long-term investments 17 Note 5: Accounts receivable – donors 17 Note 6: Accounts receivable – employees 17 Note 7: Accounts receivable – other CGIAR Centers 18 Note 8: Accounts receivable – others 18 Note 9: Inventories 18 Note 10: Property, plant and equipment 18 Note 11: Other non-current account receivables 19 Note 12: Accounts payable – donors 19 Note 13: Accounts payable – employees 19 Note 14: Accounts payable – others 19 Note 15: Support to Partners – Challenge Programs 19 Note 16: Funds in trust 20 Note 17: Accruals and provisions 21 Note 18: Net assets 21 Note 19: Other revenues and gains 22 Note 20: Program-related expenses 22 Note 21: Management and general expenses 22 Note 22: Other losses and expenses 22 Note 23: Financial instruments – Foreign currency risk management 23 Note 24: Contingent assets 23 Note 25: Contingent liabilities 23 Note 26: Subsequent events 23 Exhibit I: Schedule of Grant Revenue 24 Exhibit II: Schedule of Restricted Grant Revenue 28 Exhibit III: Schedule of Direct and Indirect Cost Rates 47 Exhibit IV a&b: Schedules of the European Commission: Statement of Expenditure 48 Exhibit V: 50 Supplemental Schedule 1 HarvestPlus Challenge Program – CIAT Exhibit Va: Supplemental Schedule 2 HarvestPlus Challenge Program – CIAT & IFPRI 51 Exhibit VI: CRPs Expenses Report by Natural Classification 55 Exhibit VII: CRPs Funding Report 56 Exhibit VIII: Consolidated CRP 7 CCAFS Report by Natural Classification 57 Exhibit IX: Consolidated CRP 7 CCAFS Funding Report 58 Exhibit X: Schedule of Property, Plant and Equipment 59 Members of the CIAT Board of Trustees Board members Country of origin Membership / Affiliation Wanda Collins United States Board Chair starting January 2012. International Agricultural Science Expert Geoffrey Hawtin United Kingdom/Canada Vice Chair. International Agricultural Science Expert J. Graham Joscelyne South Africa Audit Committee Chair. Managing Director, Joscelyne + Associates, Inc. Anthony Cavalieri United States International Agricultural Science Expert Miguel Eduardo Sarmiento Colombia Manager of Cosargo S.A.S. Lisa Schipper United States Senior Scientist, Stockholm Environmental Science, US Center Fina Opio Uganda Board Member until December 2011 Luis F. Vieira Brazil Board Member until December 2011 Ruben Echeverría Uruguay CIAT Director General Juan Camilo Restrepo Colombia Minister of Agriculture of Colombia Juan Lucas Restrepo Colombia/France Board Chair until December 2011. Executive Director, Colombian Corporation of Agricultural Research (CORPOICA) Moisés Wasserman Colombia President, National University of Colombia New Board members as of January 1, 2012 Country of origin Membership / Affiliation Ruth Oniang'o Kenya Founder and Executive Director, Rural Outreach Africa María Fernanda Reyes Colombia Board Secretary Ex officio members Cali – Colombia December 31, 2011 Appendix II Centro Internacional de Agricultura Tropical (CIAT) Statement of Activity For the years ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) Restricted Unrestricted Notes Bilateral + W1+W3 Temporary: Bilateral + W3 Challenge Programs 34,393 6,725 CRPs W1+W2 Total 2011 Total 2010 85,280 56,100 Revenue and Gains Grants Exhibit I & II Other revenues and gains 19 Total revenues and gains 6,054 38,108 2,765 - - - 2,765 6,058 8,819 34,393 6,725 38,108 88,045 62,158 Expenses and Losses Program-related expenses 20 7,669 34,393 6,725 38,108 86,895 54,957 Management and general expenses 21 6,171 - - - 6,171 5,128 Other losses and expenses 22 1,713 - - - 1,713 870 Subtotal expenses and losses 15,553 34,393 6,725 38,108 94,779 60,955 Indirect cost recovery (8,146) - - - (8,146) (4,914) Total expenses and losses 7,407 34,393 6,725 38,108 86,633 56,041 Operating Surplus from ordinary activities 1,412 - - - 1,412 6,117 Net Surplus: 1,412 - - - 1,412 6,117 12,437 9,995 2,154 4,152 28,738 27,142 - 1,731 - 25,649 27,380 - 95 8,375 1,393 1,885 11,748 12,713 Supplies S li and d services i 1,089 1 089 10,678 10 678 2,655 2 655 5,820 5 820 20,242 20 242 15,135 15 135 Operational travel 1,050 2,820 426 206 4,502 4,107 882 794 97 396 2,169 1,858 Operating expenses by natural classification Personnel costs CRP Collaborator/Partnership costs - CGIAR Centers Collaborator/Partnership costs - others Depreciation of fixed assets Indirect Cost Recovery Total operating expenses, net See accompanying notes to the financial statements. (8,146) - - - (8,146) (4,914) 7,407 34,393 6,725 38,108 86,633 56,041 Appendix III Centro Internacional de Agricultura Tropical (CIAT) Statement of Changes in Net Assets For the years ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) Capital Invested in Fixed Assets Balance as of January 1, 2010 Temporary Net Assets Designated Undesignated Reserve for Replacement of Fixed Assets Reserve for Research Activities Reserve for Retirement of National Staff Subtotal 800 9,230 Total 3,035 5,423 1,488 1,519 Depreciation for the year - (1,858) 1,858 - - - - - Additions during the year - 2,609 (2,609) - - - - - Disposal during the year - - - - - - - (17) - 6,117 - - Surplus (deficit) of revenue over expenditure (335) 335 6,134 - 244 - - - - 9,169 5,839 1,316 1,258 Depreciation for the year - (2,169) 2,169 - - Additions during the year - 2,952 (2,952) - Disposal during the year - - Temporary variance in hedging operations from 2010 Balance as of December 31, 2010 Surplus (deficit) of revenue over expenditure Temporary variance in hedging operations for 2012 Balance as of December 31, 2011 See accompanying notes to the financial statements. (258) 258 (261) 1,113 - 466 - - - - 6,364 1,257 1,091 10,282 800 (611) 12,876 (611) - 18,382 - - - - - - - - - - - 299 - 1,412 (167) 800 9,213 611 - 20 20 9,512 20 19,814 Appendix IV Centro Internacional de Agricultura Tropical (CIAT) Statement of Cash Flows For the years ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) 2011 2010 Cash Flows Used in Operating Activities Net surplus 1,412 6,117 2,169 (25) (210) 1,858 (311) (234) 80 (144) (2,928) (1,280) (90) (28) 39 (5,688) (149) 62 734 (138) 7 (96) 5,268 (1) 3,563 10,274 (847) 1,008 (3,225) (54) (556) 7,101 3,425 697 Net cash provided by operating activities 18,260 9,550 Cash Flows from Investment Activities Increase in investments Acquisition of equipment Proceeds from disposal of fixed assets (1,441) (2,952) 468 (13,263) (2,609) 569 Net cash used in investment activities (3,925) (15,303) Adjustments to reconcile net cash provided by operating activities: Depreciation Net change in provisions for bad debts Loss / (gain) on disposal of equipment Decrease (increase) in assets: Accounts receivable Donors Employees Other CGIAR Centers Others Inventories Prepaid expenses Other non-current receivables Increase (decrease) in liabilities: Accounts payable Donors Employees Others Support to partners Funds in trust Accruals and provisions Cash Flows from Finance Activities - Hedging operations 20 (611) Net increase (decrease) in cash 14,355 (6,364) Cash & cash equivalents at the beginning of the period 17,585 23,949 Cash & cash equivalents at the end of the period 31,940 17,585 See accompanying notes to the financial statements. Centro Internacional de Agricultura Tropical (CIAT) Notes to the Financial Statements For the years ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) Note 1: Objective The International Center for Tropical Agriculture (CIAT), working in collaboration with hundreds of partners across the developing world, is dedicated to developing technologies, innovative methods, and new knowledge that better enable farmers, mainly smallholders, to improve their crop production, incomes, and management of natural resources. CIAT is a CGIAR Consortium Research Center. CGIAR is a global research partnership that unites organizations engaged in research for sustainable development. CGIAR research is dedicated to reducing rural poverty, increasing food security, improving human health and nutrition, and ensuring more sustainable management of natural resources. It is carried out by the 15 centers who are members of the CGIAR Consortium in close collaboration with hundreds of partner organizations, including national and regional research institutes, civil society organizations, academia, and the private sector. Under an agreement with CIAT, signed on 5 May 1987 and ratified by Law 29 of 18 March 1988, the Colombian Government recognizes CIAT as a not-for-profit international organization and grants the Center certain prerogatives, including exemption from Colombian taxes. Major Changes in operation CGIAR Research Programs (CRPs): In 2011, the CGIAR introduced a new programmatic based approach to doing business. The Donors to the CGIAR, represented by the Fund Council, approved the creation of 15 CRPs, each to be led by a designated Center (Lead Center) which is responsible, through a Program Implementation Agreement (PIA) for overseeing the implementation of the CRP by program participants and for all payments to and reporting from program participants. Program participants includes other Centers and Partners who are subcontracted by the Lead Center via a Program Participant Agreement (PPA) or other suitable contracting arrangement. CIAT is the Lead Center for the Climate Change, Agriculture and Food Security (CCAFS) Program, which started in 2011 and had a considerable impact on the CIAT Financial Statements. Note t 2 2: S Summary off major j accounting ti policies li i Beginning February 2006, the Center prepares its financial statements in accordance with the new accounting policies and reporting practices prescribed by the Consultative Group on International Agricultural Research (CGIAR) for international agricultural research centers. These policies were established for Centers to fully adopt and comply with all relevant IFRS. The major accounting policies followed at CIAT are summarized below: a. Accrual accounting The Center prepares its financial statements, except for cash flow information, under the accrual basis of accounting. Under the accrual basis of accounting, transactions and events are recognized when they occur (and not when cash or its cash equivalent is received or paid) and they are recorded in the accounting books and reported in the financial statements of the periods to which they relate. Expenses are recognized in the Statement of Activities on the basis of a direct association between the costs incurred and the earnings of specific items of revenue. b.   Translation of currencies CIAT’s financial statements are stated in U.S. dollars. Those assets and liabilities (but not including supplies, spare parts, property, and plant and equipment) denominated in other currencies are translated at the exchange rate in effect at the end of each financial period. Grants received in currencies other than U.S. dollars are recorded at market exchange rates in effect at the time the grant is received or, if outstanding at 31 December, at the market rate of exchange in effect at the year’s end. Incomes and expenses in currency other than U.S. dollars, as well as those related to properties, spare parts, plants, and equipment, are initially recorded at the official exchange rate on the dates of the transactions. Profits and losses arising on exchange are included in the results of operations . c.   Cash and cash equivalent Cash comprises cash on hand, petty cash funds, currencies awaiting deposit and local or foreign currency deposits in banks which can be added to or withdrawn without limitation and are immediately available for use in the current operations. Cash equivalents are short-term, highly liquid investments that are both: i) readily convertible to known amounts of cash; and ii) so near their maturity date that the risk of changes in value due to changes in interest rates are insignificant. d.   Investments The CIAT investment policy is established by the Finance Team, approved the the Mangement Team and the CIAT Board of Trustees. Investments are initially recorded at their acquisition cost (including brokerage and other transaction costs) if they were purchased, and fair value if they were received as a grant. Investments in equity securities with readily determinable fair values and all investments in debt securities shall be measured at fair value as of the date of the Statement of Financial Position. Investments received as grants from donors are to be recorded at their fair market value. Interest, dividends, losses, and gains relating to financial instruments are reported in the Statement of Activities as expense or revenue. Investments acquired with the purpose of disposing from them within one year or less after their acquisition date are to be classified as current investments. Furthermore, investments classified as current, as distinguished from cash equivalents, are those that are acquired with original maturities of more than three months but not exceeding one year. Investments acquired with the purpose of keeping them for more than one (1) year as from their acquisition date are to be classified as long-term investments. e. Inventories Inventories of materials and supplies are stated at cost, using the moving average price method. Cost represents pp p p g and handling g charges. g the p purchase p price of supplies and spare parts, p plus freight Materials in transit are stated at invoice cost. Grants in the form of inventories are measured at fair value at the time of receipt. Inventories held at the end of the financial period are stated at cost or net realization value, whichever is lower. Sugar cane inventory is quantified according to the real costs invested and the average age of each of the cultivated hectares. f.   Accounts receivable – donors These are claims held against donors for the future receipt of money, goods, or services. Receivables due from donors can arise from: Unrestricted grants which are due as a receivable by the Center and amounts due from restricted grants that have been negotiated between a donor and the Center. • Unrestricted Grants: Receivables from unrestricted grants are recognized in full in the period specified by the donor. • “Accounts receivable – donors” are classified as follows: Restricted Grants: Receivables from restricted grants are recognized in accordance with the terms of the underlying contract. Restricted Grants include restricted projects, Intercenter Activities, Challenge Programs, and CGIAR Research Programs (CRPs). g.    Property, plant and equipment Property, plant and equipment acquired through the use of restricted grants are recorded as assets and fully (100%) depreciated, and the depreciation expense is charged directly to the appropriate restricted project in the same year of acquisition. Acquisitions of property, plant and equipment costing less than US$1,000 are expensed, excluding purchases of computers and Information technology equipments. Computers and IT equipments costing above US$500 are capitalized. Property, plant and equipment acquired through non-monetary grants are recognized at fair value at the date of the grant. Such grants are presented in the Statement of Financial Position as Deferred Revenue and are taken to account as revenue on a systematic and rational basis over the life of the asset. The in trust contract signed with the Colombian Government for the land on which CIAT has its Headquarters was renewed until July 2015. This contract may be extended thereafter by mutual consent. At the end of the contract, CIAT is to return the land with its improvements, buildings, and installations, free of any kind of judicial actions or embargoes and without receiving any compensation. This land is not considered a contribution to “property, plant and equipment”. All new facilities provided by host countries to the Center or constructed for the use of the Center, which will revert to the host country in the event the Center ceases to operate, are recognized as assets. Subsequent expenditures relating to property, plant and equipment that has already been recognized are added to the carrying amount of the asset only if the expenditure improves the condition of the asset beyond its originally assessed standard of performance. All other subsequent expenditures are recognized as expenses of the period where incurred. Depreciation of assets owned by the Center is computed by the straight-line method over the asset’s estimated useful life, except assets acquired with restricted grants. The basis for computing depreciation is the asset’s acquisition cost, less its estimated salvage value. The following table indicates the useful lives and estimated salvage percentages of the Center’s fixed assets: Estimated life in years Estimated salvage value (%) Physical facilities: Building and improvements 40 - Infrastructure and leasehold: Site improvements 40 - 10 10 10 10 4 - 5 5 5 15 50 20 Category description Furniture and equipment: Farming Laboratory Office Auxiliary units Computers Vehicles: Motorcycles Regional vehicles Headquarter vehicles Buses and trucks Estimated life in years and salvage value for Headquarter vehicles and buses and trucks are based on the market conditions in Colombia. For 2011 the salvage value of the vehicles was adjusted from 60% to 50% to reflect actual salvage values obtained for the Centers vehicles in public auction. h.   Accounts payable – donors These include grants received from donors for which conditions are not yet met and amounts payable to donors of any unexpended funds received in advance for restricted grants. • Unrestricted Grants: Are those received from the unconditional transfer of cash or other assets to the Center. • “Accounts payable – donors” are classified as follows: Restricted Grants: Are those received from a transfer of resources to the Center in return for future compliance relating to the operating activities of the Center. Restricted Grants include Intercenter Activities, Challenge Programs, and CGIAR Research Programs (CRPs). Funds in trust and support to partners These funds have been provided by donors and are managed by CIAT for an ultimate beneficiary other than the Center. k.   Net assets Net assets comprise the residual interest in an entity’s assets after liabilities are deducted. They are classified as either undesignated or designated and temporary: • j. Undesignated net assets, the use of which is not designated by CIAT Management for special purposes. • Pension bonus liability The liability is recognized based on the results of the actuarial evaluation report. Actuarial calculations involve inheriting risk and are based on various assumptions which may differ from the actual circumstances in the future. Designated net assets are those that have been restricted by CIAT Management as reserve for replacing property and equipment, retirement of national staff, and other activities or purposes. • i. Temporary net assets are those that are the result of hedging operations accrued but not realized with the objective to protect the budgeted exchange rate. l.   Revenue recognition Restricted grants are those received from a transfer of resources to the Center in return for past or future compliance to the operating activities of the Center. Unrestricted grants are those received from the unconditional transfer of cash or other assets to the Center. In 2011 the Consortium allocated to the Centers as Stability Funding the resources to cover the operations of the CRPs not started during 2011. The grants, whether restricted or unrestricted, are recognized until there is reasonable assurance that the Center will comply with the conditions attach to the grant. Unrestricted grants in currencies other than U.S. dollars are recorded at exchange rates in effect at the time of receipt or, if outstanding at December 31, at the exchange rate in effect at the year’s end. p q y as partner p Restricted g grants in currencies other than U.S. dollars with specific request to be p paid in that currency funds, are recorded as income and expenses at exchange rate in effect at the time of the payment. Challenge Programs are the means for the CGIAR system as a whole to take on global challenges in cooperation with a wide range of research partners. Grants are recognized as revenue to the extent of expenses incurred. Funds for research partners of the HarvestPlus Challenge Program are managed as funds in trust. According to the Advisory Note provided by the Consortium at the end of 2011, the Lead Center of a CGIAR Research Program (CRP) is required, through the signed Program Implementation Agreement (PIA), to recognize all funds transferred from the FUND through Windows 1, 2 and 3 as revenues. Expenses are recognized when reported as expensed by a CGIAR participating Center, including CIAT, or disbursed to subcontracted partners. Funds transferred by CIAT to CGIAR participating Center as part of the CCAFS program are initially recorded as advances, and expensed once funds are legalized by the Centers previous submission of the periodical technical and financial reports according to the clauses included in the signed PPA. Partner Centers include in their Statements of Activity expenses incurred for each CRP, and the corresponding revenue. m.        Direct and Indirect Cost Recoveries Institutional costs are recovered based on the Activity Base Cost (ABC) methodology and the Financial Guideline No. 5 issued by the CGIAR. According to the CIAT policy, direct costs are recovered on the basis of cost drivers and indirect cost or overhead is recovered on the basis of the rate calculated annually or as agreed in the grant agreements. Using the ABC methodology, the institutional costs are also charged to unrestricted grants. n. Financial instruments CIAT may utilize derivative financial instruments in its management of exposures to fluctuations in foreign exchange rates. CIAT does not enter into derivative financial instruments for trading or speculative purposes. For transactions where hedge accounting is applied, CIAT formally documents relationships between hedging instruments and hedged items, as well as its risk management objective and strategy for undertaking various hedge transactions. This process includes linking all derivatives to specific assets and liabilities on the balance sheet or to specific firm commitments or forecasted transactions. CIAT also formally assesses, both at inception and on an ongoing basis, whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. Gains and losses on contracts that constitute effective cash flow hedges to the extent of the effective portion are deferred in net assets and recognized in the statement of activity when the related transactions occur. The ineffective portion of a hedge is recognized in the statement of activities in the period it occurs. For transactions where hedge accounting is not applied, CIAT accounts for such instruments using the fair value method by initially recording an asset or liability, and recognizing changes in the fair value of the instruments in the statement of activities as unrealized gains or losses on derivative contracts. Any realized gains or losses are recognized in net income as realized gains or losses on derivatives contracts in the period they occur. o. Reclassifications Some figures of the financial statements as of December 31, 2010 have been reclassified to conform to the 2011 presentation. These reclassifications do not have any impact on the result and working capital of the Center. Note 3: Cash and cash equivalents Cash and cash equivalents as of December 31 consisted of: Cash on hand Imprest accounts outside HQ Banks Investments with original maturities of three months or less Total 2011 2010 15 337 21,341 10,247 19 370 10,196 7,000 31,940 17,585 2011 2010 Note 4: Investments Long-term investments 18,209 16,768 Total 18,209 16,768 2011 2010 Total 12,785 5,424 18,209 10,753 6,015 16,768 Long-term investments with maturities of more than one year These funds are invested as follows: Asset-Backed Colombia Government Time deposits in several banks 2011 and 2010 Investments at market rates ranging from 4.7% to 6.9%. Note 5: Accounts receivable – donors As of December 31 consisted of (see Exhibit I): Unrestricted Restricted Intercenter Activities Challenge Programs CGIAR Research Programs (CRPs) Total 2011 2010 1,169 8,352 5,706 5,599 63 502 1,962 12,048 80 743 12,128 2011 2010 177 238 248 663 165 183 171 519 Note 6: Accounts receivable – employees As of December 31 consisted of: Loans Travel advances Personnel expenses Total Note 7: Accounts receivable – other CGIAR Centers Africa Rice Bioversity International CIMMYT CIP ICRAF ICRISAT IFPRI ILRI IWMI Total 2011 2010 99 49 1 604 1 3 1,112 635 424 2,928 - 2011 2010 656 401 1,253 241 233 148 884 314 175 90 105 104 20 2,952 (130) 2,822 1,672 (155) 1,517 2011 2010 143 221 105 469 (1) 468 23 244 112 379 (1) 378 US$2.9 million corresponds to advances to CCAFS Partners Note 8: Accounts receivable – others Other accounts receivable as of December 31 consisted of: Affiliated organizations Taxes Advances to suppliers and contractors Interests Various national clients Various foreign clients Other accounts receivable - Temporary variance in hedging operations (see Note 23) Subtotal Less: Allowance for doubtful accounts Total Note 9: Inventories Inventories as of December 31 consisted of: Supplies Sugar cane Goods in transit Subtotal Less: Allowance for inventory obsolescence Total Allowance for obsolescence is accrued based on the stock supplies with slow movement. Note 10: Property, plant and equipment Property, plant and equipment as of December 31 is classified under the following accounts (see Exhibit X): 2011 2010 226 1,621 23,452 25,299 226 1,947 21,605 23,778 (18,935) 6,364 (17,939) 5,839 Costs Physical facilities Infrastructure and leasehold Furniture and equipment Accumulated depreciation Total net book value The change of the salvage value of the vehicles at HQ during 2011 represented an increase of US$125k in depreciation. Note 11: Other non-current account receivables Other non-current account receivables as of December 31 consisted of: Advance for the rent of the CIAT offices in Bolivia (2010 only) and Miami Loans to National Staff through the Employees Fund for acquisition of vehicles Total 2011 2010 3 77 80 23 96 119 2011 2010 7,686 1,766 510 4,706 14,668 32 8,020 659 689 9,400 2011 2010 4 103 107 36 72 108 2011 2010 Note 12: Accounts payable – donors Donors payable as of December 31 consisted of (see Exhibit I): Unrestricted Restricted Intercenter Activities Challenge Programs CGIAR Research Programs (CRPs) Total Note 13: Accounts payable – employees Employees payable as of December 31 consisted of: Payroll Benefits and official travel expenses Total Note 14: Accounts payable – others CG CGIAR C Centers 15 - CIMMYT 879 2 ICRAF 180 - ICRISAT 369 - 6 4 33 2 CIFOR IITA ILRI Sub total CGIAR Centers 1,482 8 Suppliers Affiliated organizations Withholding taxes payable 2,145 2,027 65 5,719 1,693 365 90 2,156 Total CGIAR Centers and Affiliated organizations accounts payable of US$3.5 million for 2011 includes US$2.7 million for reported CCFAS expenditures pending to collaborators. Note 15: Support to Partners – Challenge Programs Agreements with donors HarvestPlus Challenge Program Phase I HarvestPlus Challenge Program Phase II Total Balance Current year movement Receipts Payments Balance 2011 2010 589 449 140 13,766 22,535 11,812 24,489 14,355 22,535 12,261 24,629 These funds to Support HarvestPlus Partners are not reported as CIAT revenue in the Statement of Activities. Note 16: Funds in trust Agreements with donors Government of Colombia (MADR) Agreement No. 049/2010 Government of Colombia (MADR) Agreement No. 050/2010 Government of Colombia (MADR) Agreement No. 051/2010 Government of Colombia (MADR) Agreement No. 052/2010 Government of Colombia (MADR) Agreement No. 053/2010 Government of Colombia (MADR) Agreement No. 054/2008 Government of Colombia (MADR) Agreement No. 104/2005 Other MADR Agreements Funds Embrapa CGIAR collaboration funds Total Balance 2010 95 27 97 842 2,156 1,657 186 122 1,354 132 6,668 Current year movement Receipts Payments Balance 2011 8 103 11 38 48 145 47 889 270 1,584 842 2,563 3,125 1,095 2,415 260 2,341 42 56 108 1,382 328 300 26 105 53 5,758 6,605 5,821 Agreement No. 049/2010, signed by the Government of Colombia and CIAT on January 25, 2010, corresponds to funds paid to Colombian institutions. Agreement No. 050/2010, signed by the Government of Colombia and CIAT on January 25, 2010, corresponds to funds paid to Colombian institutions. Agreement No. 051/2010, signed by the Government of Colombia and CIAT on January 25, 2010, corresponds to funds paid to Colombian institutions. Agreement No. 052/2010, signed by the Government of Colombia and CIAT on January 25, 2010, corresponds to funds paid to Colombian institutions. Agreement No. 053/2010, signed by the Government of Colombia and CIAT on January 25, 2010, corresponds to funds being paid to Colombian institutions. Agreement No. 054/2008, signed by the Government of Colombia and CIAT on January 10, 2008, corresponds to funds paid to Colombian institutions. Agreement No. 104/2005, signed by the Government of Colombia and CIAT on November 23, 2005, corresponds to funds being paid to others institutions. Agreement signed by Embrapa and CIAT on January 17, 2003, corresponds to funds being paid to other institutions. CGIAR Collaboration funds correspond to resources administered by CIAT to be paid to third parties. Note 17: Accruals and provisions Current provisions Social benefits local staff Headquarters Social benefits international staff Legal benefits regional offices staff Organizational restructuring - separation costs Severance payment local staff Headquarters Vacations for local staff Headquarters Home leave tickets for international staff and their families Performance appraisal bonus Bonus for retirement of national employees Headquarters (1) Consortium Fee Others 2011 2010 Subtotal 117 40 268 251 603 304 329 565 68 86 2,631 115 37 264 254 230 691 301 337 72 2,301 Subtotal Total 1,105 1,125 2,230 4,861 1,034 518 1,552 3,853 Non-current liabilities Repatriation international staff (2) Bonus for retirement of national employees Headquarters (1) (1) Provision to cover Bonus at retirement corresponds to defined benefits to be paid to the CIAT employees at Headquarter upon the employees retire from CIAT once they get their pension. According to the CIAT benefits policy the retirement bonus for each employee ranges from 1 to 1.4 months of the base salary for each 3 continuous years depending of the type of contract and the time worked at CIAT. Until 2010 the provision was recognized based on the estimated payments for the next 12 months. Based on the actuarial computation prepared in November 2011 by an independent actuary this benefit has an actuarial liability of US$2.8 millions at the end of 2011 (Col$5.4 thousand of millions). CIAT has accrued US$1.7 million corresponding to sixty percent (60%) of the total cost. The remaining US$1.1 million will be recognized over the short to mid term. The accrued value covers the estimated amounts to be paid during the following 6 years (2012 to 2017) to the employees entitled to the benefit, according to the actuarial valuation results. In line with the projected cash flow of the computation, estimated funds to be paid during 2012 are classified as short term provision; the remaining amount is classified as long term provision. (2) The international staff reserves correspond to the estimated costs of repatriating members of the senior staff and their family to their home countries, as specified in their appointment letters. Note 18: Net assets Net assets as of December 31 are available for the following purposes: Undesignated Designated Capital invested in fixed assets Reserve for replacement of fixed assets Reserve for retirement of National Staff (1) Reserve for research activities Total Designated Temporary variance in hedging operations (2) Total Net Assets Total Net Assets base for calculating the reserve indicator 2011 2010 10,282 9,169 6,364 1,257 800 1,091 9,512 20 19,814 5,839 1,316 800 1,258 9,213 18,382 13,430 12,543 (1) Reserve for future local staff indemnity payments in case of unilateral termination of long-term contracts according to the Colombian labor law and CIAT’s policy. (2) According to IAS 39 and due to the effectiveness of these operations, the estimated gain or loss is reported directly in net assets. Once the hedg matures, the result goes to profit and loss. As of December 31, 2010 there are no hedging operations. Note 19: Other revenues and gains Interest income Realized variance in hedging operations Foreign exchange gain, (loss) net Sugar cane & maize income MADR Fees on handling the Colombia agreement Net gain in sale of fixed assets (mainly vehicles) Other gains from previous years Others Total 2011 2010 1,423 (53) (133) 951 205 210 162 - 3,163 1,525 (252) 404 838 244 269 (133) 2,765 6,058 Note 20: Program-related expenses Research Research management Research support Total 2011 2010 86,302 170 423 53,532 278 1,147 86,895 54,957 The major increase in 2011 corresponds to CCAFS expenditures executed by CGIAR Centers which are accounted by the lead Center. Note 21: Management and general expenses Financial Administration and Treasury Personnel Management Corporate Services (DDCS, Legal Office, MADR Agreement) Administration and Finance Regional Offices Central Services Management, BOT, and Audits Others Taxes, gasoline and other recoveries Total 2011 2010 1,309 944 767 940 1,138 1,932 25 (884) 1,499 714 739 757 842 1,132 66 (621) 6,171 5,128 Note 22: Other losses and expenses 2011 Bank charges Bad Debts Other loss (gain) in fixed assets written off Staff Separation Costs Bonus for retirement of NRS at HQ (See Note 17) Total 2010 141 8 396 1,168 44 (24) 10 840 - 1,713 870 Note 23: Financial instruments – Foreign currency risk management CIAT is exposed to fluctuations in foreign currency exchange rates relative to US dollars as donor funds are agreed and paid mostly in US dollars while projects and operating expenditures in Colombia are paid almost 60% in Colombian pesos (COP). CIAT manages these risks through periodic use of foreign exchange derivative instruments. The Board periodically reviews the results of all risk management activities and all outstanding positions. To reduce its foreign currency exposure associated with operating expense incurred in COP, CIAT entered into currency risk management contracts such as foreign exchange forwards and designated them as cash flow hedge. CIAT has several currency risk management contracts outstanding as at December 31, 2011. The year ended December 31, 2011 valuation of the outstanding contracts represents an unrealized gain amounting US$20k recorded in net assets ( 2010 $ Nil). Contracts are subsequently recorded at the maturity date against other revenues and gains when the gains or losses became realized (see Note 19). During the year ended December 31, 2011, a net loss of $0.053 million was recorded as realized variance in hedging operations (2010 $1.525 million gain). Note 24: Contingent assets Based on the requirement of the Colombian Government, in 2010 CIAT signed a Sponsorship Contract with the CIAT Employee Fund - CRECIAT, authorizing CRECIAT to manage and account for the resources from the CIAT Social Welfare Fund. Under this Sponsorship Contract, CRECIAT assumed the responsibility to manage the resources of the Social Welfare Fund while CIAT continues to manage the social welfare activities which are supported by surpluses generated from the financial management of these resources. CRECIAT also assumed the responsibility of settlement of any balances due to or from employees with regard to the Sponsorship Contract on termination of employment with CIAT. The funds transferred to CRECIAT include the principles and earned interests of the participants as well as the reserves which were generated from loan interests to the CIAT employees and other operations, since the inception of the Social Welfare Fund in 1975. According to the Sponsorship Contract, these reserves and any earned interest are to be used for social activities in benefit of CIAT employees. In the event that CRECIAT ceases to exist or in the event that CIAT decides to cancel the Sponsorship Contract and such reserves might be left over at that time, they will be returned to CIAT for distribution as agreed in the constitution of the previous Social Welfare Fund and as reconfirmed in the Sponsorship Contract. The accumulated balance of the reserves as of December 31, 2011 is $2.906 million (2010 $2.843 million). As the probability of CRECIAT ceasing its operation is remote, which would require that left over reserves would be returned to CIAT, no accounting for this contingent asset has been recorded in the financial statement of CIAT. Note 25: Contingent liabilities As of December 2011 CIAT is involved in a legal process. Management considers that the risk of this processes is not material, however based on the advice of the lawyer a provision amounting to $52k was accrued. This provision is included under others provisions in Note 17. Note 26: Subsequent events In April 2010, the Consortium of CGIAR Centers approved the establishment of an autonomous international organization under international law "Consortium" with the purpose of providing leadership to the CGIAR System and coordinate activities between member Centers (including CIAT) and other partners using the Strategic and Results Framework (SRF). It is anticipated that future CGIAR research will be conducted through the newly established CGIAR Research Programs (CRPs). As a result, the Consortium and a newly created Fund and Fund Council are introducing changes on new funding allocations to Centers aligned with approved CRP budgets. This arrangement began in January 2011 with further adjustments to Center financial management and reporting procedures anticipated over the next 24 months. The consortium office in its advisory note, at the end of 2011, provided guidance for centers and their auditors in regard to the 2011 Financial Statements. During the year 2012 a comprehensive review of CGIAR Financial Guideline No. 2 is planned. This revision might have an effect on the 2012 Financial Statements. Exhibit I Centro Internacional de Agricultura Tropical (CIAT) Schedule of Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) Funds Accounts Available Receivable Advance Payment Grant 2011 Grant 2010 A. Unrestricted Government of Australia (second payment W3) Government of Belgium Government of Belgium (Funds allocated to CIALCA II Project) Government of Canada Government of France Government of Germany Government of New Zealand Government of Norway Government of Sweden (SIDA) Government of Switzerland (SDC) Government of Thailand Government of the United States of America (USAID) United Kingdom (DFID) World Bank The Consortium of International Agricultural Research Centers (Stability Funding) Total Unrestricted B. Temporary Restricted Academy for Educational Development African Water Facility (AWF) Agrigenetics, Inc. (DOW) Alliance for a Green Revolution in Africa (AGRA) Asociación Hortifrutícola de Colombia (ASOHOFRUCOL) Associates in Rural Development, Inc. (ARD) Association for Strengthening Agricultural Research in Eastern and Central Africa (ASARECA) Australian Centre for International Agricultural Research (ACIAR) Bill & Melinda Gates Foundation (BMGF) Cafédirect Producers' Foundation (CPF) Canadian International Development Agency (CIDA) CARE Catholic Relief Services, CRS/NI (CRS) CH2M Hill Inc. (CH2M) Commission for Development Studies at the Austrian Academy of Sciences Common Fund for Commodities (CFC) Compañía Agrícola Colombiana Ltda. (COACOL) Conservación Internacional (CI) Consorcio Latinoamericano y del Caribe de Apoyo a la Investigación y al Desarrollo de la Yuca (CLAYUCA) Corporación Autónoma Regional de Cundinamarca Corporación Colombiana de Investigación Agropecuaria (CORPOICA) Creative Associates International Inc. Colombia (CREA) Department for International Development (DfID) Empresa Brasileira de Pesquisa Agropecuária (EMBRAPA) European Commission (EC) Federación Nacional de Arroceros de Colombia (FEDEARROZ) Federación Nacional de Cafeteros de Colombia Fiduciaria Bogotá S.A. (FIDUCIARIA BOGOTÁ) Fondo Latinoamericano de Innovación en Palma de Aceite (FLIPA) Fondo Latinoamericano para Arroz de Riego (FLAR) Fondo Regional de Tecnología Agropecuaria (FONTAGRO) Food and Agriculture Organization of the United Nations (FAO) Ford Foundation (FORD) Forum for Agricultural Research in Africa (FARA) 519 770 1,027 636 1,933 47 20 1,102 - 519 770 1,074 636 20 3,035 418 610 854 1,368 190 562 544 734 502 1,350 20 2,795 1,551 1,880 - 4,885 1,169 - 6,054 13,378 78 375 807 563 83 199 217 - 183 3 14 277 192 1,024 560 69 61 676 7,649 25 2,604 97 136 (6) 656 1 23 59 126 19 63 6 48 - 382 2,352 35 19 39 50 21 61 353 5,297 25 2,695 97 160 606 49 2 43 134 6,280 4,838 53 80 32 424 74 - (45) 63 11 476 41 (926) 114 5 87 392 651 588 44 293 (85) 365 28 22 2 4,948 270 2 94 19 301 91 31 473 39 4,022 113 11 148 921 315 24 93 9 229 133 17 1,150 273 1,701 171 131 984 678 9 7 619 2 3 4 1 5 76 244 275 20 200 - 21 160 753 193 - Exhibit I Centro Internacional de Agricultura Tropical (CIAT) Schedule of Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) Funds Accounts Available Receivable Fundación para el Desarrollo Tecnólogico, Agropecuario y Forestal de Nicaragua (FUNICA) General Secretariat of the Organization of American States (GO/OAS) Global Biodiversity Information Facility (GBIF) Global Crop Diversity Trust (The Global Crop Diversity) Global Environment Facility (GEF) Global Forum on Agricultural Research Gobernación de Nariño Government of Austria (ADA) Government of China Government of Colombia (MADR) Government of France Government of Germany Government of Italy Government of Japan Government of Peru Government of Switzerland (SDC) Government of the United States of America (USAID) Green Mountain Coffee Roasters (GMCR) Industrias del Maíz S.A. Corn Products Andina (INDUSTRIAS DEL MAÍZ S.A.) Institut de Recherche pour le Développement Instituto Colombiano de Bienestar Familiar (ICBF) Instituto Colombiano para el Desarrollo de la Ciencia y la Tecnología (COLCIENCIAS) Instituto de Investigación Agropecuaria de Panamá (IDIAP) Instituto de Investigaciones Agropecuarias (INIA) p p g ((IICA)) Instituto Interamericano de Cooperación para la Agricultura Instituto Rio Grandense do Arroz (IRGA) International Atomic Energy Agency (IAEA) International Cooperation Center for Agricultural Education (ICCAE) International Development Research Centre (IDRC) International Foundation for Agricultural Research (IFAR) International Fund for Agricultural Development (IFAD) Iowa State University Islamic Republic of Iran Japan International Research Center for Agricultural Sciences (JIRCAS) Kellogg Foundation Kilimo Trust (KILIMO) Komission for Development Studies at the Austrian Academic Sciences (KEI) Koppert B.V Macaulay Land Use Research Institute (Macaulay) Más Inversión para el Desarrollo Alternativo Mayagüez S.A. McKnight Foundation National Starch and Chemical Company (NATIONAL STARCH) Nature Conservancy (TNC) Nippon Foundation (NIPPON) North Carolina State University Norwegian Institute for Agricultural and Environmental Research (BIOFORSK) Opec Fund for International Development (OPEC) Organización Internacional para las Migraciones (OIM) Oxfam International (Oxfam) Palmar de Oriente Pan American Health Organization (PAHO) Patrimonio Natural Pioneer Hi-Bred International, Inc. (Pioneer) Primavera Colombia Ltda. Productora de Papeles S.A. (PROPAL) 12 39 76 368 2,382 9 19 789 74 1,265 122 1,081 176 50 2,249 787 104 33 (14) 52 52 (6) (9) 182 74 523 581 23 69 (3) 26 229 147 33 755 3 1 206 4 69 11 19 31 14 49 281 18 346 17 51 115 109 42 14 7 9 5 249 27 3 26 57 18 1 37 - Advance Payment 3 81 343 9 388 20 68 329 28 28 272 461 40 4 1 182 1 190 140 34 103 2 322 3 73 23 - Grant 2011 12 39 73 568 2,039 37 401 54 1,611 71 803 148 115 22 1,977 435 64 75 48 52 78 582 27 441 23 35 52 126 145 90 433 1 133 4 69 29 20 8 51 49 Grant 2010 31 106 371 46 496 3 65 1,144 737 118 115 67 1,332 1,417 45 9 42 13 66 19 5 33 4 10 15 105 8 1,191 11 10 512 40 147 3 54 27 74 35 10 51 121 344 74 182 131 81 18 16 Exhibit I Centro Internacional de Agricultura Tropical (CIAT) Schedule of Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) Funds Accounts Available Receivable Programa de las Naciones Unidas para el Desarrollo (PNUD Colombia) Rainforest Alliance (R.A.) RiceTec, Inc. (RiceTec) Rockefeller Foundation Rutgers University (Rutgers) Secretaría Técnica de Coordinación con el CGIAR Semillas Papalotla S.A. de C.V. (PAPALOTLA) Sustainable Food Laboratory (SFL) Swiss Federal Institute of Technology (ZIL) Syngenta Foundation Technical Centre for Agricultural and Rural Cooperation (CTA) Thai Tapioca Development Institute (TTDI) Unión de Bananeros de Urabá United Nations Environment Programme (UNEP) Universidad del Cauca Universidad del Valle (UNIVALLE) Universidad Estatal de Pennsylvania (PENNSTATE) Universidad Nacional de Colombia (UN) Universidad Nacional de Ingeniería (UNI) University of California (UCLA) University of Florida (UF) Wageningen University (WU) World Bank (WB) World Vision Foundation of Thailand (World Vision - Thailand) Yale University (YALE) Others Subtotal Temporary Restricted Intercenter Activities Bioversity International (Bioversity) Centro Internacional de la Papa (CIP) Center for International Forestry Research (CIFOR) Centro Internacional de Mejoramiento de Maíz y Trigo (CIMMYT) International Centre for Research In Agroforestry (ICRAF) International Crops Research Institute for the Semi-Arid Tropics (ICRISAT) International Food Policy Research Institute (IFPRI) International Institute of Tropical Agriculture (IITA) International Livestock Research Institute (ILRI) International Water Management Institute (IWMI) Subtotal Intercenter Activities Subtotal B Temporary Restricted C. Challenge Programs Challenge Program on Climate Change Faculty of Life Science at University of Copenhagen (KU-LIFE) Subtotal Challenge Program on Climate Change 78 371 2 6 7 1 12 8 74 8 147 (4) 30 68 5 8 14 3 20 2,354 355 6 297 152 32,315 173 42 15 106 2,541 139 18 61 20 3,115 35,430 210 210 Advance Payment Grant 2011 Grant 2010 76 295 94 12 8 68 17 124 15 5 8 9 33 18 7 2,562 297 6 171 58 32,981 265 164 25 73 10 12 21 199 17 296 14 30 12 27 2,200 1,499 11 28 64 33,708 44 63 14 38 1,586 5 18 26 1,766 105 50 1 68 999 134 35 20 1,412 142 62 5 27 86 1,305 5 79 1,711 8,415 9,452 34,393 35,419 2 2 208 208 542 542 - 2 76 92 - 6 7 1 6 10 23 19 4 39 6 - 69 59 - 30 - - 5 7 208 44 3 8,352 2 102 126 97 7,686 10 9 78 1 - - - Generation Challenge Programme Generation Challenge Programme (GCP) Subtotal Generation Challenge Programme 1,242 1,242 21 21 392 392 871 871 897 897 HarvestPlus (HP) HarvestPlus (HP) Subtotal HarvestPlus (HP) 5,060 5,060 10 10 111 111 4,959 4,959 3,548 3,548 Exhibit I Centro Internacional de Agricultura Tropical (CIAT) Schedule of Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) Funds Accounts Available Receivable Sub-Saharan Africa Sub-Saharan Africa (SSA-CP) Subtotal Sub-Saharan Africa Water and Food Challenge Program (CPWF) Water and Food Challenge Program Subtotal Water and Food Challenge Program Subtotal C Challenge Programs (117) (117) 462 462 Advance Payment - Grant 2011 Grant 2010 345 345 1,972 1,972 338 338 9 9 5 5 342 342 344 344 6,733 502 510 6,725 7,303 36,200 2,348 196 2,108 40,852 40,852 1,936 26 1,962 1,962 4,534 172 4,706 4,706 31,666 4,284 24 26 2,108 38,108 38,108 - 83,015 10,879 14,668 79,226 42,722 87,900 12,048 14,668 85,280 56,100 D. CGIAR Research Programs - CRPs W1+W2 Consortium of International Agricultural Center (CONSORTIUM) CRP 7: Climate Change, Agriculture and Food Security (CCAFS) CRP 3.3: Global Rice Science Partnership (GRiSP) CRP 3.3: Other Special Activities GRiSP CRP 6: Forests, Trees and Agroforestry CRP on Genebanks Subtotal CONSORTIUM CRPs Subtotal CRPs W1+W2 Total B + C + D Restricted revenue Total Grant Revenue: Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures Temporary Restricted African Water Facility (AWF) Sustainable Opportunities for Improving Livelihoods (Soil) A Consultant to Develop and Expand Sustainable Agriculture Activities in the Periphery South of Faunal Reserve of Lomako Yokokala, Mainly in the Territory of Djolu and Befale Subtotal AWF Agrigenetics, Inc. (DOW) Research and Distribution of B. humidicola and Tetraploid B. ruziziensis x Various Accessions of B. decumbens or B. brizantha Subtotal DOW Alliance for a Green Revolution in Africa (AGRA) A Globally Integrated Africa Soil Information Service (AfSIS) Strengthening the Capacity of the African Network for Soil Biology and Fertility (AfNet) for Improved Soil Health in Selected Intensification Zones in Sub-Saharan Africa Subtotal AGRA Asociación Hortifrutícola de Colombia (ASOHOFRUCOL) Agricultura Específica por Sitio Compartiendo Experiencias (AESCE) Aplicada a la Producción de Frutales en Colombia Subtotal ASOHOFRUCOL Association for Strengthening Agricultural Research in Eastern and Central Africa (ASARECA) Accelerated Uptake and Utilization of Soil Fertility Management Best-Bets Practices in Eastern and Central Africa Sub-Region Subtotal ASARECA Associates in Rural Development, Inc (ARD) Fortalecimiento de Capacidades Locales para el Desarrollo del Coco, Análisis Molecular y Evaluación de la Calidad de Taza de Cacao Local como un Aporte al Desarrollo Agrícola del Pacífico Colombiano Subtotal ARD TSB77 7/31/2009 9/30/2012 580 218 209 427 TSC38 12/22/2011 12/31/2011 68 648 218 68 277 68 495 EFO31 6/1/2011 5/31/2017 290 290 - 192 192 192 192 TSB51 11/1/2008 10/31/2012 2,930 844 751 1,595 TSB97 1/1/2010 12/31/2012 889 3,819 227 1,071 273 1,024 500 2,095 SLA34 6/3/2010 6/2/2013 1,863 1,863 193 193 560 560 753 753 TSB41 6/4/2009 9/30/2011 115 115 54 54 61 61 115 115 TFA66 4/18/2011 8/31/2011 86 86 69 69 69 69 - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Australian Centre for International Agricultural Research (ACIAR) Developing Improved Farming and Marketing Systems in Rainfed Regions of Southern Lao PDR The Global Impact of Sown Tropical Grassland and Forage Plants Improved Feeding Systems for more Efficient Beef Cattle Production in Cambodia Increased Productivity and Reduced Risk in Pig Production and Market Chains. Component 2: Animal Production Tortillas on the Roaster Subtotal ACIAR Bill & Melinda Gates Foundation (BMGF) BMGF - Double Haploid Breeding for Cassava Enhancement BMGF - Gene Discovery in Cassava for Pest and Disease Resistance Engagement Predicting the Impact of Climate Change on Cocoa, Cashews, and CottonGrowing Regions in Ghana and Cote d'Ivoire A Globally Integrated Africa Soil Information Service (AfSIS) Evaluation and Scaling Up New Chemical and Biological Commercial Products for Improving and Sustaining Crop Yields in Selected Agro-ecological Zones in Sub-Saharan Africa General Operating Support Subtotal BMGF Cafédirect Producers' Foundation (CPF) Future Climate Scenarios for Kenya's and Uganda's Tea Growing Zones Subtotal CPF Canadian International Development Agency (CIDA) CIDA PABRA PHASE IV - Budget 2009-2013 PRGA-Canada Funds for Africa (CFA) Combatting Hidden Hunger in Latin America: Biofortified Crops with Improved Vitamin A, Essential Minerals and Quality Protein Subtotal CIDA Corporación Regional de Cundinamarca (CAR) Aplicación de Métodos Científicos para Implementar, Generar, Ajustar y Validar Metodologías y Tecnologías que Permitan Documentar Indicadores de Recuperación y Conservación de la Capacidad Productiva de los Suelos, bajo Sistemas A Subtotal CAR Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures 44 EFD65 EFD66 EFH40 12/1/2009 6/24/2011 3/1/2008 11/30/2013 1/31/2013 3/31/2012 402 64 186 16 101 86 60 187 EFP37 SLC44 9/1/2010 3/15/2011 8/31/2014 3/31/2012 740 128 1,520 117 105 118 353 105 118 470 CPG5 CPG60 3/15/2010 11/1/2011 4/30/2013 11/30/2012 1,394 37 359 - 460 - 819 - SLB77 TSB54 9/15/2010 11/1/2008 6/15/2011 10/31/2012 77 15,241 16 8,328 61 3,112 77 11,440 TSB69 TSC33 12/1/2008 6/20/2011 2/29/2012 6/30/2013 4,825 725 22,299 3,184 11,887 1,413 251 5,297 4,597 251 17,184 SLC35 3/3/2011 5/2/2011 25 25 25 25 25 25 BSB85 MFW1B 4/1/2009 5/1/2003 12/31/2013 12/31/2011 9,678 1,637 4,153 1,631 2,654 6 6,807 1,637 GPD5A 5/27/2004 12/31/2010 17,301 28,616 17,261 23,045 35 2,695 17,296 25,740 SLC59 2/15/2011 2/14/2012 211 211 91 91 91 91 - - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT CARE (CARE) Implementación del Componente de Manejo de la Tierra y del Agua del Proyecto de Promoción de la Seguridad Alimentaria en las Cuencas de los Ríos Choluteca y Negro (PROSADE) Manejo Integral de Cuencas Hidrográficas, Agua y Saneamiento (MARENA-PIMCHAS) Subtotal CARE Catholic Relief Services, CRS/NI (CRS) Alianza para la Creación de Oportunidades de Desarrollo Rural a través de Relaciones Agroempresariales (ACORDAR) Contratos-Consultorías CRS Mark Lundy Agricultura para Necesidades Básicas A4N Predecir el Impacto del Cambio Climático sobre la Adaptabilidad del Cultivo de Cacao para las Principales Regiones Productoras de Nicaragua Subtotal CRS Compañía Agrícola Colombiana Ltda. (COACOL) Protocolo para el Monitoreo de Resistencia para el Programa de Algodón Bollgard y Maíz YieldGard en Colombia Subtotal COACOL Common Fund for Commodities (CFC) Transformation of Upland to Irrigated Rice through Use of Water Harvesting in Costa Rica, Mexico and Nicaragua CFC-Improving the Competitiveness of Small-Scale Oil Palm Farmers and Production in Latin America and the Caribbean: Bridging the Yield Gab Subtotal CFC Conservación Internacional (CI) Evaluar el Impacto Socio-económico Alcanzado por el Programa Starbucks Café Practices en el Departamento de Nariño en Colombia Subtotal CI Consorcio Latinoamericano y del Caribe de Apoyo a la Investigación y al Desarrollo de la Yuca (CLAYUCA) CLAYUCA Subtotal CLAYUCA Project Code SLC9 SLP4 RAA4 RAE31 SLC82 SLL5 GDL4A Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures 10/1/2010 4/29/2008 3/31/2012 2/29/2012 120 136 256 13 85 98 62 35 97 75 120 195 10/1/2007 12/31/2010 3/15/2010 9/30/2012 12/31/2012 8/31/2011 253 44 52 118 24 92 40 28 210 40 52 8/31/2011 6/30/2012 15 - - 364 142 160 302 11/1/2005 2/28/2014 505 505 362 362 49 49 411 411 11/1/2008 10/31/2012 1,320 889 278 1,167 PCF51 5/6/2010 5/5/2014 1,681 3,001 48 937 328 606 376 1,543 SLC38 5/15/2011 6/15/2011 25 25 2 2 2 2 CPY73 5/10/2000 12/31/2011 939 939 301 301 1,282 1,282 - 981 981 Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Corporación Colombiana de Investigación Agropecuaria (CORPOICA) Fundamentos para el Desarrollo de Estrategias de Control Biológico del Perforador del Fruto Neoleucinodes elegantalis (Lepidoptera: Crambidae) en Frutas Solanáceas Andinas Exóticas Desarrollo de Híbridos de Sorgo Dulce (Sorghum bicolor (L.) Moench) para la Producción de Alcohol Carburante Adaptados a las Condiciones Ambientales de las Zonas del Caribe, Valles Interandinos y Piedemonte Llanero Mejoramiento de la Sanidad y Competitividad del Cultivo de Plátano mediante el Desarrollo de Nuevas Estrategias de Manejo de Suelo y la Nutrición Subtotal CORPOICA Department for International Development (DfID) National Agricultural Innovation Systems that Work for the Poor: Building on the Bolivian Experience Subtotal DfID Empresa Brasileira de Pesquisa Agropecuária (EMBRAPA) Identification of Aluminium Resistance in Brachiaria and Phenotypic Characterization of Grass and Legume Germplasm for Adaptation to and Mitigation of Climate Change Forage, Cassava, Rice and Bean Subtotal EMBRAPA European Commission (EC) Increasing Smallholder Farm Productivity, Income, and Health through Widespread Adoption Integrated Soil Fertility Management (ISFM) in the Great Lakes and Southern African Regions Climate Change, Agriculture and Food Security Subtotal EC Federación Nacional de Arroceros de Colombia (FEDEARROZ) Introgresión Asistida por Marcadores de Genes de Resistencia al Virus de la Hoja Blanca de Líneas Élites de Arroz Germoplasma Mejorado de Arroz de Riesgo de Amplia Base Genética y Nuevas Características de Interés Subtotal FEDEARROZ Fiduciaria Bogotá S.A. (FIDUCIARIA BOGOTÁ) Entomopatógenos Endofitos en Fríjol: Ecología, Formulación y Potencial Insecticida Convocatoria Nacional Programa Jóvenes Investigadores - Contrato 111 Subtotal FIDUCIARIA BOGOTÁ Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures GDM74 1/1/2009 8/19/2012 76 55 5 60 RGC43 1/1/2008 9/30/2011 85 75 6 81 TFH9 9/3/2008 12/5/2011 134 295 114 244 20 31 134 275 MFT94 10/1/2006 3/31/2011 6,351 6,351 5,874 5,874 473 473 6,347 6,347 EFM57 GDB80 3/1/2010 1/1/2007 2/28/2011 12/31/2011 150 20 170 111 16 127 39 39 150 16 166 TSC30 CCGC2 6/1/2010 1/1/2011 12/31/2012 12/31/2011 2,398 2,854 5,252 362 362 1,316 2,706 4,022 1,678 2,706 4,384 RGA42 12/27/2007 12/31/2011 319 241 78 319 RGA44 12/27/2007 12/31/2011 262 581 227 468 35 113 262 581 BEA39 ICI25 12/14/2011 3/1/2011 12/13/2014 5/31/2012 72 16 88 - - - 11 11 11 11 Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Project Code Starting Date Ending Date Fondo Latinoamericano de Innovación en Palma de Aceite (FLIPA) Fondo Latinoamericano de Innovación en Palma de Aceite Subtotal FLIPA TFF59 4/1/2007 Fondo Latinoamericano para Arroz de Riego (FLAR) Proyecto FLAR - Dirección Subtotal FLAR HIL10 1/1/1995 Continuos Fondo Regional de Tecnología Agropecuaria (FONTAGRO) Innovaciones Tecnológicas en el Manejo Integrado del Cuero de Sapo de la Yuca Development of Bachiaria Genotypes Adapted to Poor Doil Drainage to Increase Cattle Production and Adapt Grazing Systems to Climate Change in Latin America Identificación y Selección de Cultivares de Tomate Tolerantes al Complejo de Virosis Transmitido por Bemisia tabaci en América Central Impacto Ambiental de la Adopción del Arroz Resistente a las Imidazolinonas en Sistemas Productivos Contrastante de América Latina WB - Marked Assisted Selection for Rice Cold Tolerance in Temperate Latin America: A Strategy to Cope with Climatic Instability Desarrollo y Valoración de Recursos Genéticos de Lycopersicon spp. para su j Genético de Solanáceas frente a Estrés Biótico y Utilización en Mejoramiento Abiótico Un Nuevo Mercado para Productores de Banano y Plátano: Innovación de Tecnologías para la Producción Sostenible de Alcohol Carburante Respuestas y Adaptación del Café al Cambio Climático en Centroamérica Subtotal FONTAGRO Food and Agriculture Organization of the United Nations (FAO) Taller de Expertos sobre Extensión Orientada al Mercado bajo el Marco de: F06G10302: Assistance Provided at Regional or Sub-regional Level in Institutional and Human Capacity Development for Research and Extension Young Professionals' Platform on Agricultural Research for Development (YPARD) Support of Long-term Monitoring Activities in Sub-Saharan Africa for the Development of Guidelines of Soil Health Management Subtotal FAO Ford Foundation (FORD) Study and Dissemination of Lessons Learnt on Public Policies Fostering Inclusive Value Chains in Colombia Subtotal FORD 5/5/2014 Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures 734 734 342 342 148 148 490 490 9,706 9,706 8,389 8,389 921 921 9,310 9,310 CPF80 12/22/2011 12/22/2014 320 - - EFQ70 10/1/2009 9/30/2012 448 153 91 244 GDB72 1/1/2008 5/12/2011 120 102 13 115 GDK63 6/1/2007 6/30/2011 420 382 - 382 HIL21 7/1/2009 6/30/2012 491 157 161 318 SLF38 4/20/2011 4/19/2014 22 6 6 TFG68 SLF56 8/1/2008 5/23/2011 7/31/2011 5/22/2014 407 110 2,338 44 315 380 1,445 CSF38 SLF79 12/1/2011 4/15/2011 10/31/2012 4/14/2012 40 22 - 2 2 TSC36 10/1/2011 9/30/2012 90 152 - 22 24 22 24 SLF8A 10/1/2010 9/30/2012 300 300 93 93 100 100 336 1,130 7 7 - - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Forum for Agricultural Research in Africa (FARA) Efficient Water and Nutrient Use in Cereal Grains System in Market-based Conservation Agriculture Systems Subtotal FARA Fundación para el Desarrollo Tecnólogico, Agropecuario y Forestal de Nicaragua (FUNICA) Acceso a Mercado Diferenciado de Café Subtotal FUNICA General Secretariat of the Organization of American States (GO/OAS) Providing Means for a Better Understanding of Biodiversity: Improving Primary Data and Using it for Threat Assessment and In Situ Conservation Planning in South America - Building IABIN Subtotal GO/OAS Global Biodiversity Information Facility (GBIF) Proposal for a Java Development Team based at CIAT Providing Expanded GBIF Portal Functionality (IMS Data Portal Phase I) Subtotal GBIF Global Environment Facility (GEF) Multi-Country Capacity Building for Compliance with the Cartagena Protocol on Biosafety Project Communication and Public Awareness Capacity Building for Compliance with the Cartagena Protocol on Biosafety Project Subtotal GEF Gobernación de Nariño (Gobernación de Nariño) Caracterización, Colección y Micropropagación de Híbridos de Coco de la Costa Pacífica de Colombia, y Definición del Complejo Entomológico como Estrategias de Solución al Problema Subtotal Gobernación de Nariño Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures 500 500 9 9 509 509 12 12 12 12 TSB95 1/1/2010 9/30/2011 540 540 SLF18 7/28/2011 3/28/2012 30 30 SLI6A 10/11/2010 4/15/2011 60 60 21 21 39 39 60 60 SLG8 12/21/2009 9/30/2011 162 162 89 89 73 73 162 162 GDR41 5/12/2008 6/30/2012 4,000 1,532 1,874 3,406 GDR44 5/12/2008 6/30/2012 900 4,900 264 1,796 165 2,039 429 3,835 TFG90 6/24/2011 12/31/2011 37 37 37 37 37 37 - - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Government of Austria (ADA) 2009/02 - Eco-Efficient Crop and Livestock Production for the Poor Farmers in the Sub-Humid Hillside Areas of Nicaragua 2005/01 - Increasing Total Farm Productivity in Vulnerable Production Systems in Mozambique through Improved Germplasm, Water and Nutrient Use Efficiencies 2006/01 - Going to Scale: Developing Strategies for Scaling Out Market-oriented Organic Agriculture from Farmer Group to Association Level 2008/02 - Improving Farms Livelihoods through Multi-Stakeholder Innovation Platforms for Linking Smallholder Farmers to Research, Extension and Business Development Services Subtotal ADA Government of Belgium (AGCD) Improving Agriculture-based Livelihoods in Central Africa through Sustainably Increased System Productivity to Enhance Income, Nutrition Security and the Environment - CIALCA II (Revenue is reported under Unrestricted) Subtotal AGCD Government of China pp g the Workshop p of China and CIAT Collaboration in Projects j Initiation Supporting Funds for GRiSP CRP Received through IRRI Subtotal China Government of Colombia (MADR) Desarrollo y Evaluación de un Programa de Manejo Integrado de Microorganismos Asociados con la Enfermedad de Cuero de Sapo en Yuca en la Zona Caribe de Colombia Proyecto Colombia Subtotal MADR Government of France Towards a Latin America and Caribbean Knowledge Based Bio-Economy in Partnership with Europe (ALCUE-KBBE) Conservation Agriculture in Africa: Analysing and Foreseeing its Impact Comprehending its Adoption Fondos Operaciones Recursos CIRAD-Cécile Grenier Subtotal France Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures EFG70 7/1/2010 6/30/2013 438 94 140 234 TSA67 8/1/2006 3/31/2011 703 672 31 703 TSA99 7/1/2007 1/31/2011 723 704 19 723 TSB73 6/1/2009 11/30/2012 673 2,537 278 1,748 211 401 489 2,149 TSB84 1/1/2009 4/30/2012 2,907 2,907 - GDC32-3 RIS02 1/1/2007 / / 1/1/2011 12/31/2012 / / 12/31/2011 119 13 132 29 29 41 13 54 70 13 83 12/11/2007 3/14/2011 12/10/2011 2/28/2012 407 1,703 2,110 356 356 51 1,560 1,611 407 1,560 1,967 GDC33 5/4/2011 11/3/2013 185 - 12 12 TSB93 RGA04 1/1/2010 9/15/2011 6/30/2012 12/31/2012 127 10 322 40 40 59 71 99 111 CPB71 LAM3 - - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Government of Germany BMZ/GIZ-Dry Season Forages to Improve the Livelihoods of Smallholders More Chicken and Pork in the Pot, and Money in Pocket: Improving Forages for Monogastric Animals with Low-Income Farmers - BMZ-GTZ Phase III Contratos-Consultorías GTZ Peter Läderach Contratos-Consultorías GTZ Andy Jarvis PROAGRO Metodología de Teledetección para Monitoreo de Cambio en el Uso del Suelo y Emisiones de Gases de Efecto Invernadero Asociadas en América Latina y el Caribe Kimawan del und Schutzge bietsman agement Coffee and Climate Change Programme Fighting Drought and Aluminium Toxicity: Integrating Functional Genomics, Phenotypic Screening and Participatory Research with Women and Small-scale Farmers to Develop Stress-Resistant Common Bean and Brachiaria for the Tropics Subtotal Germany Project Code Starting Date Ending Date Grant Pledged EFP41 2/1/2011 1/31/2013 82 EFX90 SLE10 SLE23 SLG34 3/1/2009 12/31/2010 12/1/2010 12/1/2011 2/28/2012 12/31/2011 12/31/2011 12/30/2011 1,300 23 3 20 SLG58 SLG71 SLG76 10/1/2011 12/12/2011 3/18/2011 2/15/2012 7/11/2012 8/19/2011 64 110 78 BEB70 4/1/2006 3/31/2011 1,511 3,191 Government of Italy Italy Subtotal Italy MFW18 1/1/2000 12/31/2011 Government of Japan Exploiting Nitrification in Soil for the Benefit of Agriculture and the Environment Subtotal Japan AGBIO-4 1/1/2004 RGP31 BSC46 MFW17 RAF70 Government of Peru Variedades Resistentes a Pyricularia grisea para Mejorar la Rentabilidad del Cultivo de Arroz en la Selva Subtotal Peru Government of Switzerland (SDC) Pan-Africa Bean Research Alliance (PABRA) - Phase January 2009 to December 2011 Switzerland - SDC Smallholder Agricultural-Market Development in the Uplands of the Lao PDR (SADU) Subtotal SDC Expenditures Prior Years Expenditures 2011 Total Expenditures 12 12 490 11 - 624 12 3 20 1,114 23 3 20 - - - 17 17 - 78 78 1,454 1,955 37 803 1,491 2,758 2,290 2,290 2,113 2,113 148 148 2,261 2,261 12/31/2011 568 568 453 453 115 115 568 568 1/1/2008 3/30/2012 150 150 100 100 22 22 122 122 1/1/2009 1/1/2000 7/1/2009 12/31/2011 12/31/2011 6/30/2013 3,200 1,141 1,381 5,722 1,784 1,011 571 3,366 1,406 83 488 1,977 3,190 1,094 1,059 5,343 Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Government of the United States of America (USAID) Emergency Program to Combat the Spread of Cassava Mosaic Disease (CMD) in Rwanda Emergency Actions to Combat the Banana Bacterial Wilt Epidemic in Gisenyi Province USAID-Making Seed Security Response more Effective in Emergency, Chronic Stress and Developmental Contexts ATDT-Training and Technology Dissemination Increase Income and Sustainable Food Security in Rwanda-Agriculture Component ATDT-Agricultural Technology Development and Transfer Project for Increased Income and Sustainable Food Security in Rwanda-Healt Component Long-term Training Expanding the Range of Uses of Cassava Starch: A Source of Income Generation Nutritional Genomics Southern Africa Biotechnology Program Subtotal USAID Green Mountain Coffee Roasters (GMCR) Coffee Under Pressure (CUP): Adapting to Climate Change in Mesoamerica Subtotal GMCR Industrias del Maíz S.A. Corn Products Andina (INDUSTRIAS DEL MAÍZ S.A.) Desarrollo y Evaluación de Paquetes Tecnológicos para Multiplicación Vegetativa, Manejo Agronómico y Manejo Poscosecha de Estevia (Stevia rebaudiana Bert) Subtotal INDUSTRIAS DEL MAÍZ S.A. Instituto Colombiano de Bienestar Familiar (ICBF) Aunar Esfuerzos Técnicos para Realizar una Revisión Sistemática para Valorar las Evidencias Etiológicas, Preventivas y Terapéuticas de la Anemia, así como Apoyar el Análisis del Estudio de los Determinantes de la Anemia en Colombia Subtotal ICBF Instituto Colombiano para el Desarrollo de la Ciencia y la TecnologÍa (COLCIENCIAS) RENATA Aplicada en la Generación de Soluciones de Información Ambiental, Coberturas Vegetales y Cambio de Uso de Suelo para Colombia, Accediendo a Bases de Datos Especiales Distribuidas y su Manejo con Aplicativos Remotos Detección de Ralstonia solanacearum, Agente Causal del Moko de Musáceas en Plantas Asintomáticas y Suelo, mediante PCR Cuantitativo en Tiempo Real Subtotal COLCIENCIAS Project Code Starting Date Ending Date Grant Pledged BSA30 BSA40 6/1/2006 6/1/2006 12/31/2012 12/31/2012 30 30 BSF32 3/1/2010 2/28/2012 594 BSY35 10/1/2005 12/31/2012 BSZ30 CRI GDA11 GDA8 GDK3 10/1/2004 1/1/2005 1/1/2003 1/1/2003 3/1/2005 SLG53 Expenditures Prior Years - Expenditures 2011 Total Expenditures - 21 330 181 511 440 309 - 309 12/31/2012 9/30/2012 12/31/2012 12/31/2012 12/31/2012 600 3,399 600 850 1,490 8,033 538 2,774 558 844 1,380 6,754 230 24 435 538 3,004 558 844 1,404 7,189 6/1/2009 5/31/2014 200 200 56 56 64 64 120 120 CPY71 12/1/2010 2/29/2012 103 103 9 9 75 75 84 84 GDM33 10/7/2011 12/31/2012 52 52 48 48 48 48 SLF3 3/3/2010 12/3/2011 26 15 11 26 TFQ8 4/13/2010 4/13/2011 86 112 51 66 41 52 92 118 21 - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Project Code Instituto de Investigación Agropecuaria de Panamá (IDIAP) Biofortificación del Fríjol Común (Phaseolus vulgaris L.) en Panamá con Micronutrientes Subtotal IDIAP BEA43 International Development Research Centre (IDRC) Ginés-Mera Memorial Fellowship Fund for Postgraduate Studies in Biodiversity Subtotal IDRC Instituto de Investigaciones Agropecuarias (INIA) Identificación y Validación de Sistemas Productivos Orgánicos Exitosos con Potencial de Mercado, en los Países del Cono Sur Subtotal INIA Instituto Rio Grandense do Arroz (IRGA) IRGA Subtotal IRGA International Fund for Agricultural Development (IFAD) Improved Forage-based Livestock Feeding Systems for Smallholder Livelihoods in the Cambodia-Laos-Vietnam (CLV) Development Triangle Programme for Linking Livelihoods of Poor Smallholder Farmers to Emerging Environmentally Progressive Agro-industrial Markets Programa Regional en Apoyo de las Poblaciones Rurales de Ascendiencia Africana de América Latina Acceso a Mercados por Parte de Productores Rurales Pobres para Generar Documentos de Conocimiento Específicos y Acompañar el Diseño, la Formulación y Supervisión de Proyectos con Componentes de Acceso a Mercados en América Latina Developing New Pro-Poor Business Models in the LAC Region in Partnership with the Private Sector Subtotal IFAD Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 2/9/2009 2/8/2012 12 12 11 11 GDL 10/1/2002 12/31/2011 590 590 512 512 SLC41 10/1/2008 9/30/2011 25 25 18 18 - 18 18 HIL2 1/1/2005 12/31/2011 39 39 30 30 - 30 30 EFI50 9/16/2011 9/15/2015 1,500 - - - RAL10 1/14/2009 3/31/2013 1,500 669 343 1,012 SLF94 7/29/2010 3/31/2012 880 442 160 602 SLI33 4/5/2011 12/31/2012 200 - 73 73 SLI36 12/8/2009 12/31/2010 170 4,250 164 1,275 6 582 170 1,857 27 27 27 27 11 92 329 9 441 11 450 329 9 799 Islamic Republic of Iran (Iran) Improvement of Chitti Bean in Iran Subtotal Iran BEA46 1/1/2011 12/31/2014 300 300 - Japan International Research Center for Agricultural Sciences (JIRCAS) Quantifying the BNI-Residual Effect from B. humidicola on Subsequent Annual Crops Development of Abiotic Stress Tolerant Crops by DREB Genes Development of Abiotic Stress Tolerant Crops by DREB Genes Japan - CGIAR - Fellowship Program Short Time 2011-2012 - Ms Hiromi Matsuyama Subtotal JIRCAS EFQ80 GDK57 GDK59 GDK76 5/2/2011 2/28/2010 4/15/2011 9/11/2011 2/28/2012 3/1/2011 3/1/2012 12/5/2011 26 450 454 9 939 358 358 - Total Expenditures 11 11 78 78 590 590 Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Kilimo Trust (KILIMO) Scaling Up Livelihood Impacts through Farmer Organizations and Access to Market Promoting Conservation Agriculture to Improve Land Productivity and Profitability among Smallholder Farmers in Western Kenya Subtotal KILIMO Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures TSA42 5/22/2007 2/28/2011 544 541 3 544 TSB47 11/1/2007 1/31/2011 200 744 180 721 20 23 200 744 SLR95 5/1/2009 5/1/2012 114 114 27 27 35 35 62 62 BEA33 9/1/2009 8/31/2013 86 10 18 28 BEA34 12/1/2010 11/30/2013 128 - 29 29 BEA38 3/1/2011 2/28/2014 92 - 29 29 SLM51 3/1/2011 2/28/2014 79 - 30 30 TSC31 11/30/2010 8/31/2011 20 405 10 20 126 20 136 CPY83 8/15/2010 8/14/2011 87 87 35 35 52 52 87 87 National Starch and Chemical Company (NATIONAL STARCH) Cassava Starch Collaboration Subtotal NATIONAL STARCH CPF75 9/1/2009 12/31/2013 447 447 129 129 145 145 274 274 Nature Conservancy (TNC) Desarrollar un Análisis de Vulnerabilidad frente a Escenarios de Cambio Climático de Cuatro Cuencas Involucradas en el Fondo Agua por la Vida, que Sirva como Insumo para Desarrollar Estrategias de Adaptación de Cambio Climático Use of the 'Terra-i' Tool and Develop a Climate Change Modeling and Adaptation Priority Setting for the Latin America Region Subtotal TNC SLT42 6/23/2010 1/30/2011 20 18 SLT85 11/19/2010 8/26/2011 90 110 18 Macaulay Land Use Research Institute (Macaulay) Reducing Emissions from Deforestation and Degradation through Alternative Landuses in Rainforests of the Tropics Subtotal Macaulay McKnight Foundation (MKF) Optimized Pest Management with Botanical Pesticides on Legume Cropping Systems in Malawi and Tanzania Supporting Communities to Increase Bean Productivity through Enhanced Accessibility to Seed of Preferred Bean Varieties in Malawi, Mozambique and Tanzania Improving Bean Production and Utilization by Smallholder Farmers through Integration of Climbing Beans in the Smallholder Farming Systems in Malawi, Mozambique, and Tanzania Participation and Social Inclusion in Research and Development Projects in Rural Areas State of the Art Assessment for the Collaborative Crop Research Program, Andes Community of Practice Subtotal MKF Mayagüez S.A. (Mayagüez S.A.) Producción de Proteína Unicelular y Suplementos para Animales a partir de Subproductos y Efluentes de la Agroindustria de la Caña de Azúcar - 2da Fase Subtotal Mayagüez S.A. 90 90 18 90 108 Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Nippon Foundation (NIPPON) Improving the Livelihoods of Smallholder Upland Farmers in Lao PDR Subtotal NIPPON Norwegian Institute for Agricultural and Environmental Research (BIOFORSK) Breaking the Unholy Alliance of Food Insecurity, Poverty and Environmental Degradation in Chitekwere EPA (Lilongwe ADD): Empowering Farmers with Soil, Water and Nutrient Enhancing Technologies for Increased Productivity Subtotal BIOFORSK Opec Fund for International Development (OPEC) Strengthening Food Security on Drought through Biofortified Rice and Beans (Cuba and Nicaragua) Eco-Efficient Pest Management Alternatives for Small-Scale Tropical Fruit Production in Colombia Empowerment of Poor Farmers through Legume-based Integrated Soil Fertility Management in Lake Victoria Basin in Africa (Kenya and Tanzania) Improving Farmers Livelihoods through the Scaling-Up of Legume Based Soil Fertility Restoration Technologies Subtotal OPEC Organización Internacional para las Migraciones (OIM) Determinación de la Composición Química de los Elementos Autóctonos de Consumo por la Población Indígena y Afrodescendiente Colombiana Subtotal OIM Oxfam International Adaptation by Agricultural Communities to Climate Change through Participatory & Supply Chain Inclusive Management Subtotal Oxfam Pan American Health Organization (PAHO) Technical Support and Coordination of Interface between Updated ProPAN Manual and ProPAN Software for the International Center of Tropical Agriculture (CIAT) Subtotal PAHO Palmar de Oriente (Palmar de Oriente) Estudios y Análisis Necesarios para la Confirmación de un Candidatus Phytoplasma como Agente Causante de la Marchitez Letal (ML) en Palma de Aceite Subtotal Palmar de Oriente Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures CPI32 1/1/2009 3/31/2012 1,423 1,423 667 667 433 433 1,100 1,100 TSB37 10/30/2008 4/29/2011 18 18 17 17 1 1 18 18 GDM35 1/1/2010 6/30/2012 150 25 65 90 TFF30 9/1/2011 8/31/2012 150 9 9 TSB79 1/1/2010 12/31/2011 100 49 51 100 TSC37 6/1/2011 5/31/2012 100 500 74 8 133 8 207 4/21/2010 4/30/2011 180 180 182 182 4 4 186 186 6/1/2010 5/30/2011 200 200 131 131 69 69 200 200 GDM32 5/26/2011 11/30/2011 19 19 - 20 20 20 20 ICI26 3/16/2011 3/15/2012 28 28 - 29 29 29 29 GDM31 SLX93 - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Patrimonio Natural Aunar Esfuerzos Administrativos, Técnicos y Financieros para Ejecutar la Modelación Hidrológica de las Cuencas de la Jurisdicción de Corpoguavio, así como Actividades de Intercambio de Experiencias entre Patrimonio Nacional y CIAT Subtotal Patrimonio Natural Project Code Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures 8 8 8 8 4/5/2011 4/5/2012 66 66 GDL43 9/11/2008 6/30/2012 179 179 125 125 51 51 176 176 SLP90 11/24/2010 4/24/2011 78 78 2 2 76 76 78 78 CPY84 / / 10/15/2010 10/15/2011 / / 67 67 18 18 49 49 67 67 SLP45 11/25/2011 3/16/2012 35 35 RAR8 1/1/2008 3/30/2012 RiceTec, Inc. (RiceTec) Production of Transgenic Rice for Evaluation of Agronomical Traits Subtotal RiceTec GDI30 4/27/2009 Rutgers University (Rutgers) Spontaneous Silvopastoral Landscapes Subtotal Rutgers EFC36 8/15/2010 Pioneer Hi-Bred International, Inc. (Pioneer) Baseline Susceptibility Studies of Spodoptera frugiperda, Helicoverpa zea and Diatraea saccharalis to Purified CryIF Endotoxin Protein Subtotal Pioneer Programa de las Naciones Unidas para el Desarrollo (PNUD Colombia) Evaluación de Flujos de Inversión y Financiamiento para Acciones de Mitigación y Adaptación en el Sector Agropecuario Subtotal PNUD Colombia Productora de Papeles S.A. (PROPAL) Evaluar el Potencial de Uso de Fibras Vegetales de Sorgo Dulce (Sorghum bicolor L. Moench) como Materia Prima en la Producción de Papel, Considerando los p de Variedades, Rendimiento, Manejo j Agronómico… g Aspectos Subtotal PROPAL Proyecto de Desarrollo Estratégico de los Recursos Naturales (PRODERN) Valoración Económica de los Beneficios y Pérdidas Derivadas de los Servicios Ambientales en los Ecosistemas, y Formulación del Plan de Acción para la Puesta en Valor del Patrimonio Natural en Huancavelica, Ayacucho y Apurimac Subtotal PRODERN Rainforest Alliance (R.A.) Raising Smallholder Farmer Income in the Developing World: New Business Models for Sustainable Trading Relationships Subtotal R.A. SLP5 Starting Date - - - - 857 857 486 486 295 295 781 781 4/26/2012 328 328 226 226 94 94 320 320 1/31/2014 139 139 - - - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Syngenta Foundation Protocolo para el Monitoreo de la Susceptibilidad de las Plagas Blancas de la Tecnología Bt11 de Syngenta S.A. en 4 Zonas Agroecológicas en Colombia Subtotal SYNGENTA Sustainable Food Laboratory (SFL) Leveraging Markets for Pro-Poor Development in Central America Subtotal SFL Swiss Federal Institute of Technology (ZIL) Facilitating Adoption of Canavalia brasiliensis by Smallholder Crop-Livestock Farmers of the Nicaraguan Hillsides Subtotal ZIL Technical Centre for Agricultural and Rural Cooperation (CTA) Co-publishing for a Resource Book on Cassava in the Third Millennium: Modern Production, Processing, Use, and Marketing System + Practical Handbook for Managing Cassava Diseases, Pests, and Nutritional Disorders Subtotal CTA Thaii TTapioca Th i Development D l t Institute I tit t (TTDI) Industrial Uses of Cassava-Waxy Starch Subtotal TTDI The Global Crop Diversity Trust (The Global Crop Diversity) Evaluation of Phaselous Bean Collection for Identification of Sources of Resistance to Root Rots under Drought Stress Bean-The Long-term Conservation and Sustainable Utilization of the Ex Situ Collection of Bean and Cassava Germplasm Held by CIAT Cassava-The Long-term Conservation and Sustainable Utilization of the Ex Situ Collection of Bean and Cassava Germplasm Held by CIAT Development of a Global Strategy for the Ex Situ Conservation of Phaseolus Beans Identifying CWR Gaps for 80 Genepools Conserved Ex Situ within the Adapting Agriculture to Climate Change: Collecting, Protecting and Preparing Crop Wild Relatives Project Subtotal The Global Crop Diversity Universidad Nacional de Ingeniería (UNI) Zonificación de Calidad de Café de la Zona Norte de Nicaragua, para Identificar Sitios Potenciales con Indicación Geográfica y/o Denominación de Origen Subtotal UNI Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years - Expenditures 2011 Total Expenditures 68 68 68 68 12 12 72 72 8 8 8 8 GDL44 11/1/2010 10/31/2012 144 144 RAS42 1/1/2009 3/31/2011 72 72 EFP45 9/1/2010 3/31/2011 8 8 CPY68 7/21/2009 6/30/2012 38 38 5 5 17 17 22 22 CPA70 1/1/2008 12/31/2012 750 750 528 528 124 124 652 652 BEA31 2/1/2010 12/31/2011 30 7 23 30 GRA50 1/1/2007 12/31/2012 758 590 168 758 GRA52 GRE51 1/1/2008 10/1/2007 12/31/2012 3/31/2012 488 40 294 1 194 - 488 1 SLG43 1/1/2011 12/31/2013 758 2,074 892 183 568 183 1,460 SLU5 2/1/2011 7/31/2012 40 40 33 33 33 33 60 60 - - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT United Nations University (UNU) On-the-Job Research Capacity Building for Sustainable Agriculture in Developing Countries Subtotal UNU Universidad Estatal de Pennsylvania (PENNSTATE) Development of "Nebraska" Farm as a Research Platform for Generation of New Crop Varieties and Cropping Systems Adapted to the Stressful Soils of Eastern and Southern Africa Subtotal PENNSTATE Universidad del Cauca (Universidad del Cauca) Aumento de la Productividad, Competitividad y Sostenibilidad de Sistemas de Pequeños y Medianos Productores de Carne en la Cuenca del Patía y Meseta de Popayán Aumento de la Productividad, Competitividad y Sostenibilidad de Sistemas de Pequeños y Medianos Productores de Carne en la Cuenca del Patía y Meseta de Popayán Interinstitutional, Multi-Sectoral Analysis of Vulnerability and Adaptation to g for the Agricultural g Sector in the Upper pp Cauca River Basin Climate Change Impacting Adaptation Policies Subtotal Universidad del Cauca Universidad del Valle (UNIVALLE) Evaluación de Ceras Naturales como una Nueva Alternativa de Conservación de Raíces de Yuca Fresca Subtotal UNIVALLE Universidad Nacional de Colombia (UN) Obtención de Variedades de Fríjoles Andinos con Resistencia a Ascochyta y Antracnosis mediante Mejoramiento Convencional y Asistido por Marcadores Moleculares Plantas Transgénicas de Yuca Modificadas para la Síntesis de Almidón Subtotal UN University of California (UCLA) BREAD: Fast Breeding for Slow Cycling Crops: Double Haploids in Cassava and Banana/Plantain Subtotal UCLA Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years - Expenditures 2011 - Total Expenditures CSU25 12/12/2011 6/15/2012 8 8 BEA37 5/1/2009 4/30/2014 25 25 12 12 8 8 20 20 EFC35 10/24/2008 12/31/2011 39 31 8 39 EFC37 6/1/2011 5/31/2012 60 1 1 SLU61 9/26/2011 12/31/2012 104 203 31 6 15 6 46 CPY30 11/29/2007 6/30/2011 74 74 69 69 5 5 74 74 BEA40 GDN43 7/14/2009 3/1/2008 1/23/2011 3/31/2012 15 107 122 13 95 108 2 7 9 15 102 117 GDN44 7/1/2011 6/30/2012 89 89 18 18 18 18 - - - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) Project Code Starting Date University of Florida (UF) Phenotyping Parental Lines and Recombinant Inbred Lines Research Subtotal UF BEA41 9/26/2011 9/25/2012 40 40 Wageningen University (WU) NforAfrica: Putting Nitrogen Fixation to Work for Smallholder Farmers in Africa Subtotal WU TSB49 9/29/2009 10/31/2013 9,991 9,991 World Bank (WB) Amazon Initiative Ecoregional Program (IA-EP) Colombia Low Carbon Study Subtotal WB IAC44 SLB43 10/1/2008 8/15/2011 3/31/2012 12/30/2011 EFW61 3/1/2008 RGY8 4/15/2010 DONOR AND PROGRAM PROJECT World Vision Foundation of Thailand (World Vision - Thailand) Improving the Reliability of Rain-fed, Rice/Livestock-based Farming Systems in North East Thailand Subtotal World Vision - Thailand Yale University (YALE) BREAD: Hybrid Technologies for Heterosis in Rice and Related Cereals Subtotal YALE Expenditures 2011 Total Expenditures 7 7 7 7 2,155 2,155 2,562 2,562 4,717 4,717 900 50 950 551 551 247 50 297 798 50 848 6/30/2011 42 42 36 36 6 6 42 42 3/31/2012 325 325 28 28 171 171 199 199 58 58 58 58 Ending Date Others Various projects Subtotal Others Grant Pledged 77 77 Subtotal Temporary Restricted Expenditures Prior Years - - 151,958 85,046 32,981 118,027 66 69 135 21 21 15 105 15 171 Intercenter Activities Bioversity International (Bioversity) Measuring and Assessing the Impacts of the Difussion of Improved Crop Varieties in Africa Improve the Accessibility, Availability and Applicability of Information Resulting from Agricultural Research Improving Agriculture-based Livelihoods in Central Africa through Sustainably Increased System Productivity to Enhance Income, Nutrition Security and the Environment, CIALCA-II Subtotal Bioversity AFR30 11/30/2009 12/1/2012 168 CSK30 9/10/2011 11/10/2011 21 TSC34 1/1/2011 4/30/2012 66 255 - 66 Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Centro Internacional de la Papa (CIP) Measuring and Assessing the Impacts of Beans and Sweetpotato Varieties in Africa Tackling the Food Price Crisis in Eastern and Central Africa with the Humble Potato: Enhanced Productivity and Uptake through the '3G' Revolution Sweetpotato Action for Security and Health in Africa Subtotal CIP Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures 4 4 12 34 50 66 34 104 AFR31 2/1/2011 11/30/2012 9 BSK80 BSK82 5/1/2009 4/15/2011 4/30/2014 4/30/2014 66 25 100 Centro Internacional de Mejoramiento de Maíz y Trigo (CIMMYT) Achieving Sustainable Striga Control for Poor Farmers in Africa Subtotal CIMMYT TSC35 5/1/2011 3/31/2015 60 60 - 1 1 1 1 International Centre for Research in Agroforestry (ICRAF) Architecture of REALU: Reducing Emissions from All Land Uses (Phase II) Architecture of REALU: Reducing Emissions from All Land Uses (Phase II) Subtotal ICRAF SLI9 SLI91 7/1/2010 10/1/2011 5/30/2011 5/30/2012 45 122 167 - 45 23 68 45 23 68 CPA51 4/1/2008 4/30/2011 295 254 40 294 NSL30 8/15/2007 8/31/2011 4,776 3,869 897 4,766 NSL40 9/1/2011 9/30/2014 4,542 - 28 28 TSB91 6/1/2009 5/31/2012 117 9,730 40 4,163 34 999 74 5,162 International Food Policy Research Institute (IFPRI) Economists DAPA (IFPRI) Subtotal IFPRI SLE2 12/1/2010 12/31/2011 138 138 - 134 134 134 134 International Institute of Tropical Agriculture (IITA) Improvement and Evaluation of the Existing Cassava Reference Set for Africa Subtotal IITA CPB65 6/1/2011 2/28/2013 22 22 - - - EFP3A 10/10/2006 4/30/2011 397 378 19 397 TSC32 1/1/2011 4/30/2011 16 413 378 16 35 16 413 International Crops Research Institute for the Semi-Arid Tropics (ICRISAT) Harnessing Water-Use Efficient Bio-Energy Crops for Enhancing Livelihood Opportunities of Smallholder Farmers in Asia, Africa and Latin America Enchancing Grain Legumes' Productivity and Production and the Incomes of Poor Farmers in Drought-Prone Areas of Sub-Saharan Africa and South Asia Improving the Livelihoods of Smallholder Farmers in Drought-Prone Areas of Sub-Saharan Africa and South Asia through Enhanced Grain Legume Production and Productivity - Tropical Legumes II (Phase 2) Backstopping and Coordinating the Fertilizer Microdosing and Inventory Credit Project in Burkina Faso, Mail and Niger Subtotal ICRISAT International Livestock Research Institute (ILRI) Enhancing Livelihoods of Poor Livestock Keepers through Increased Use of Fodder Experimental and Trials Data Exchange Project: Building Synergy and Expanded Database to Enhance Data Application among Scientists Working in Agricultural Research within the CGIAR and Beyond Subtotal ILRI 54 54 Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT International Water Management Institute (IWMI) Managing Water in Rainfed Agriculture: The Key to Food Security in the GMS Subtotal IWMI Project Code RAW15 Starting Date 5/1/2011 Ending Date 9/30/2011 Subtotal Intercenter Activities Grant Pledged 20 20 Expenditures Prior Years - Expenditures 2011 Total Expenditures 20 20 20 20 10,905 4,661 1,412 6,073 542 542 208 208 750 750 79 41 223 12 2 76 1 6 160 3 37 155 1 47 383 49 - - - Challenge Programs Challenge Program on Climate Change Faculty of Life Science at University of Copenhagen (KU-LIFE) Theme 5 Leader Subtotal Climate Change CP Generation Challenge Programme Generation Challenge Programme (GCP) CIMMYT-Award of Sub Grant: Molecular Breeding Platform Product Delivery Coordinator (PDC), Dr. Steve Beebe Students for Analysis of Drought Tolerance in Common Bean Basal Root Architecture and Drought Tolerance in Common Bean Phenotyping h i C Cassava for f Drought h Tolerance l to Identify d if QTLs Q A Cassava Breeding Community of Practice in Africa for Accelerated Production and Dissemination of Farmer-Preferred Cassava Varieties Resistant to Pest and Diseases Phase II - TL1-Improving Tropical Legume Productivity for Marginal Environments in Sub-Saharan Africa and South Asia CIMMYT-Operaciones-Exploring Natural Genetic Variation: Developing Genomic Resources and Introgression Lines for Four AA Genome Rice Relatives A Nested Association Mapping (NAM) Population of Rice Others Subtotal Generation Challenge Programme HarvestPlus (HP) HarvestPlus (HarvestPlus) Improving the Nutritional Quality of Cassava Roots to Improve the Livelihoods of Million of Farmers in Marginal Agriculture Land HarvestPlus - Phase II Subtotal HarvestPlus SLK40 12/1/2009 6/30/2011 752 752 SLC75 BEA29 BEA36 BEA50 C CPB5 7/15/2009 10/1/2011 10/15/2009 1/11/2008 4/ /20 0 4/1/2010 6/30/2012 12/31/2012 5/31/2013 10/31/2012 3/3 /20 2 3/31/2012 210 33 100 394 68 CPB75 1/1/2011 12/31/2013 36 PGC31 5/1/2010 5/31/2014 1,636 143 500 643 PGM6 RGA33 5/26/2011 8/1/2008 9/30/2011 7/31/2011 12 180 139 2,669 637 11 41 39 871 11 180 39 1,508 38,466 50,381 88,847 8,118 5,143 13,261 17 4,942 4,959 8,135 10,085 18,220 GPA2A GPH30 1/1/2003 1/1/2009 12/31/2012 3/31/2013 - Exhibit II Centro Internacional de Agricultura Tropical (CIAT) Schedule of Restricted Grant Revenue For the year ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) DONOR AND PROGRAM PROJECT Sub-Saharan Africa Sub-Saharan Africa Challenge Program (SSA-CP) Improving Livelihoods and Enhancing Protected Area Buffer Zone Functions by Integrating Profitable Nature-based Agro-enterprises and Natural Resource Management in the Lake Kivu Pilot Learning Site Subtotal SSA-CP Water and Food Challenge Program Water and Food Challenge Program (CPWF) COMPANDES-Benefit-Sharing Mechanisms to Improve Water Productivity and Reduce Water-Related Conflict in Selected Basins To Improve Rural Livelihoods, Increase Water Access, and Reduce Water-Related Conflict through Benefit Sharing in Selected Basin - Project AN2: Assessing and Anticipating the Consequences of Introducing Benefit Sharing and Mechanisms Project Code Starting Date Ending Date Grant Pledged Expenditures Prior Years Expenditures 2011 Total Expenditures 5,138 5,138 345 345 5,483 5,483 - 20 20 SSB40 1/1/2007 12/31/2011 5,510 5,510 SLK7 12/1/2010 12/31/2013 48 SLC48 1/18/2010 11/30/2013 1,500 1,548 320 320 322 342 642 662 99,326 19,898 6,725 26,623 36,426 2,450 246 187 2,108 41,417 - 31,666 4,284 24 26 2,108 38,108 31,666 4,284 24 26 2,108 38,108 41,417 - 38,108 38,108 79,226 188,831 Subtotal CPWF Subtotal Challenge Programs CGIAR Research Program Corsortium of International Agricultural Center (CONSORTIUM) CRP 7: Climate Change, Agriculture and Food Security (CCAFS) CRP 3.3: Global Rice Science Partnership (GRiSP) CRP 3.3: Other Activities GRiSP CRP 6: Forests, Trees and Agroforestry CRP on Genebanks Subtotal CONSORTIUM Subtotal CGIAR Research Program Total Restricted Grants CCGC RIS RIS1 SL/TF GR01/03 1/1/2011 1/1/2011 1/1/2011 7/1/2011 1/1/2011 12/31/2015 12/31/2015 12/31/2015 7/31/2014 12/31/2011 303,606 109,605 Exhibit III Centro Internacional de Agricultura Tropical (CIAT) Schedule of Direct and Indirect Cost Rates For the years ended as of December 31, 2011 and 2010 (expressed in thousands of U.S. dollars) 2011 2010 Direct Operating Costs Research 47,174 40,819 Collaborator/Partnership costs 39,128 12,713 Research support 337 721 Operations 256 704 86,895 54,957 (27,380) - Less: Overhead Recovery (8,146) (4,914) Total Research Costs 51,369 50,043 Subtotal Less: Collaborators CGIAR Centers Indirect Operating Costs Management 6,891 5,153 993 845 7,884 5,998 59,253 56,041 Direct / total costs 86.7% 89.3% Indirect / total costs 13.3% 10.7% Indirect / direct costs 15.3% 12.0% Common Sustenance Services Total Indirect Costs Total Operating Costs Costs Ratios: Note: The indirect costs rate at CIAT is affected due to the increment of funds executed by Other Collaborators. If collaborators are excluded from the computation, the indirect cost rate is 19%. (16% for 2010). Exhibit V Centro Internacional de Agricultura Tropical (CIAT) Supplemental Schedule 1 HarvestPlus Challenge Program Phase I & II For the year ended as of December 31, 2003 to 2011 (expressed in thousands of U.S. dollars) Cash Receipts Donors Asian Development Bank Bill & Melinda Gates Foundation CIDA DfID SIDA Syngenta Foundation United Kingdom USAID World Bank World Food Program (WFP) Zinc Fertilizer Group Interest Income Total receipts Cash Disbursements Aidenvironment Australian Centre for Plant Functional Genomics Banaras Hindu University (BHU) Chinese Academy of Science CIAT CIMMYT CIP (Including REU Funds) DUVILLA EMBRAPA Farming for Food and Development Program (FADEP-EU) Flinders University GB Pant University of Agriculture and Technology ICARDA ICRISAT IITA Institut des Sciences Agronomiques du Rwanda Institut National pour l'Etude et la Recherche Agronomiques Iowa State University IPGRI - Bioversity IRRI Millennium Villages Project MotivAction MSU - Michigan State University National Agricultural Research Center National Agricultural Research Organisation National Crops Resources Research Institute (Uganda) National Root Crops Research Institute (Nigeria) Nirmal Seeds India Pvt. NORRACOL Oriri Strategy & Transformation PRAPACE - (REU) Punjab Agricultural University Sabanci University Sathguru Management Consultants Pvt Ltd Universidade Federal do Rio Grande - FAURGS University of Aarhus University of Freiburg University of Greenwich - (REU) University of Illinois University of Melbourne University of Rhode Island University of Tokyo University of Wisconsin USDA/ARS Volunteer Efforts Development Concerns (VEDCO) WARDA-The Africa Rice Center World Vision Mozambique - (REU) Yale University Zambia Agriculture Research Institute Total disbursements for research Disbursements for CIAT Programs and Management Total Disbursements Undisbursed funds held by CIAT Of which: Funds to Partners (see Note 15) Funds to CIAT Program Total Cumulated to 2009 2010 2011 117 33,688 3,659 3,672 7,750 277 49,163 1,200 9,350 2,676 427 1,000 450 1,700 403 39 17,245 4,163 7,966 8,665 74 500 800 153 166 48 22,535 117 39,051 17,316 11,341 501 1,500 3,659 4,922 9,450 153 569 364 88,943 95 102 18 175 - 66 336 102 12 18 4,119 5,026 4,523 11 924 162 48 527 2,039 3,420 38 105 112 461 2,807 1,161 56 1,853 10 864 15 200 1,583 1,006 260 107 180 1,207 78 2,522 171 51 35,861 5,959 41,820 7,343 950 1,550 259 11 60 12 18 25 49 913 578 70 130 35 788 30 48 63 27 4 10 110 10 28 23 29 508 107 225 95 100 40 35 30 179 25 14 60 76 7,499 2,646 10,145 7,100 7,254 89 7,343 7,101 (1) 7,100 Total 12 1,183 2,056 51 275 25 28 104 939 890 90 245 81 871 50 46 39 4 26 169 33 35 21 40 456 47 113 137 119 70 55 50 67 50 8,543 3,718 12,261 10,274 6,252 8,632 4,833 22 1,259 37 180 101 680 3,891 4,888 198 480 112 577 4,466 80 94 1,224 66 8 36 335 33 45 49 1,876 79 1,828 169 200 338 1,815 1,225 300 105 137 180 234 1,207 75 78 2,536 298 177 51,903 12,323 64,226 24,717 10,274 10,274 24,629 88 24,717 Exhibit Va Supplemental Schedule 2 HarvestPlus Challenge Program (in thousands) Schedule 2 sets out the transactions for the HarvestPlus Challenge Program recorded in the accounting records of IFPRI and CIAT from October 2002, date of program inception through December 31, 2011 2011 (unaudited) (unaudited) Total* IFPRI* CUMULATIVE (2003 - 2011) (unaudited) (unaudited) Total* IFPRI* CIAT CIAT Cash Receipts Asian Development Bank Austria $ - $ - $ - $ 468 $ 468 $ - - - - 54 54 - Bill & Melinda Gates Foundation 8,325 8,325 - 75,634 69,634 6,000 Canada 6,233 6,233 - 32,913 32,913 - Denmark - - 1,538 1,538 - International Life Sciences Institute Sweden Syngenta Foundation United Kingdom United States USDA - 200 200 148 148 - 881 881 - 1,000 1,000 - 3,000 3,000 - 15,390 15,390 - 29,627 29,627 - 1,600 1,600 - 8,959 6,150 2,809 - 70 70 - - World Bank - 17,500 17,500 - 191 191 - 350 350 - 6 6 - 12 12 - Zinc Project Group 333 333 - 1,159 1,159 - Interest Income 242 194 48 2,099 1,734 365 - -9 World Food Programme Others Foreign Exchange Gain(Loss) Total receipts before transfers Transfers Total receipts - 33,468 $ 33,468 33,420 48 (22,487) $ 10,933 22,487 $ 22,535 (9) 174,455 165,281 0 (79,769) $ 174,455 $ 85,512 9,174 79,769 $ 88,943 Exhibit Va Supplemental Schedule 2 HarvestPlus Challenge Program (in thousands) Schedule 2 sets out the transactions for the HarvestPlus Challenge Program recorded in the accounting records of IFPRI and CIAT from October 2002, date of program inception through December 31, 2011 2011 (unaudited) (unaudited) Total* IFPRI* CUMULATIVE (2003 - 2011) (unaudited) (unaudited) Total* IFPRI* CIAT CIAT Cash Disbursements Aidenvironment Australian Centre for Plant Functional Genomics $ 66 $ - $ 66 $ 336 - - - Banaras Hindu University 12 - 12 12 Bioversity International (formerly IPGRI) 81 - 81 577 BRAC Centre 102 $ - $ 336 - 102 - 577 12 - - - 15 15 - 35 35 - 487 469 18 Chinese Academy of Sciences 12 12 - 58 58 - China Agricultural University 12 12 - 90 90 - 120 120 - 189 189 6,252 Chinese Academy of Agricultural Sciences Children’s Hospital Oakland Research Institute CIAT 1,183 - 1,183 6,546 294 CIMMYT 2,326 270 2,056 9,166 534 8,632 CIP 182 131 51 6,015 1,182 4,833 CIP - DELIVERY USAID FTF (Uganda) 100 100 - 100 100 - 98 98 - 140 140 - - - - 95 95 - Cornell University Craft Technologies, Inc. Danish Institute of Agricultural Science - - - 1,230 1,230 12 12 - 40 40 - - - - 22 - 22 EMBRAPA 275 - 275 1,280 21 1,259 ETH-Zurich - - - 475 475 - Desert Medical Research Center DUVILLA Farming for Food for Development Program Eastern Uganda Flinders University GB Pant University of Agriculture and Technology Health Development Initiatives HealthBridge ICARDA ICDDR,B: Centre for Health and Population Research, Bangladesh 25 - 25 37 - 37 740 740 - 2,045 1,865 180 28 - 28 101 - 101 181 181 - 266 266 - - - - 120 120 - 104 - 104 680 - 680 - - - 464 464 - 939 - 939 3,900 9 3,891 IFPRI 4,307 4,307 - 20,067 20,067 - IITA 1,290 400 890 5,672 784 4,888 104 104 - 104 104 - 55 55 - 130 130 - Institut de Recherche pour le Développement - IRD 72 72 - 178 178 - Institut des Sciences Agronomiques du Rwanda 90 - 90 198 - 198 ICRISAT Innovative Development Strategies Institut de Recherche en Sciences de la Santé - IRSS Institut National pour l’Etude et la Recherche Agronomiques - DRC 245 - 245 480 - 480 Institute for Development Strategy 73 73 - 133 133 - Instituto Nacional de Salud Pública 34 34 - 573 573 - International Nutrition Foundation Iowa State University - - - 97 97 - 25 25 - 268 156 112 Exhibit Va Supplemental Schedule 2 HarvestPlus Challenge Program (in thousands) Schedule 2 sets out the transactions for the HarvestPlus Challenge Program recorded in the accounting records of IFPRI and CIAT from October 2002, date of program inception through December 31, 2011 2011 (unaudited) (unaudited) Total* IFPRI* IRRI CUMULATIVE (2003 - 2011) (unaudited) (unaudited) Total* IFPRI* CIAT CIAT 1,121 250 871 5,477 1,011 4,466 Johns Hopkins University 94 94 - 94 94 - Jiangsu Xuzhou Sweet Potato Research Center 48 48 - 95 95 - Kigali Institute of Science & Technology 21 21 - 21 21 - KSD Partners, LLC - - - 90 90 - London School of Hygiene and Tropical Medicine - - - 45 45 - Makerere University - - - 175 175 - Michigan State University - - - 1,682 458 1,224 Millennium Villages Project (Uganda) 50 - 50 80 - 80 Ministry of Public Health and Sanitation of Kenya 10 10 - 27 27 94 MotivAction 46 - 46 94 - MS University of Baroda 30 30 - 76 76 - National Agricultural Research Center (Pakistan) 39 - 39 66 - 66 National Agricultural Research Organisation (Uganda) 4 - 4 38 30 8 National Crops Resources Research Institute (Uganda) 26 - 26 36 - 36 National Food and Nutrition Commission (Zambia) 62 62 - 443 443 - National Institute for Scientific & Industrial Research (Zambia) National Root Crops Research Institute (Nigeria) Nehru Medical College 8 8 - 8 8 - 187 18 169 353 18 335 50 - - - 50 Nirmal Seeds India Pvt. 33 - 33 33 NORRACOL (Uganda) 35 - 35 45 North Dakota State University 5 5 - 5 5 - Northwest Agriculture and Forestry University - - - 25 25 - Obafemi Awolowo University (Nigeria) 18 18 - 18 18 - Ohio State University 10 10 - 210 210 - Oriri Strategy & Transformation 21 - 21 49 - 49 - - - 1,876 - 1,876 130 90 40 169 90 79 23 23 - 97 97 - - - - 40 40 - Rothamstead Research - - - 30 30 - Royal Veterinary and Agricultural University - - - 87 87 - 564 108 456 1,936 108 1,828 47 - 47 169 - 169 - - - 77 77 - 219 219 - 298 298 - PRAPACE Punjab Agricultural University Purdue University Research Institute for Mindanao Culture Sabanci University Sathguru Management Consultants Pvt. Ltd. SERPRO, S.A. SNDT Women's University Spitfire Strategies 33 - 45 - - - 110 110 St. John's Research Institute 18 18 - 18 18 - Tropical Diseases Research Center 10 10 - 151 151 - Tufts University 11 11 - 64 64 - Universidad Autónoma de Queretaro 35 35 - 35 35 - - - - 200 - 200 Universidade Federal do Rio Grande Exhibit Va Supplemental Schedule 2 HarvestPlus Challenge Program (in thousands) Schedule 2 sets out the transactions for the HarvestPlus Challenge Program recorded in the accounting records of IFPRI and CIAT from October 2002, date of program inception through December 31, 2011 2011 (unaudited) (unaudited) Total* IFPRI* University Catholique de Kabgayi CUMULATIVE (2003 - 2011) (unaudited) (unaudited) Total* IFPRI* CIAT CIAT 10 10 - 25 25 - 113 - 113 563 225 338 - - - 2,239 2,239 - 61 61 - 838 838 - - - - 305 305 - University of Freiburg 137 - 137 1,815 - 1,815 University of Greenwich 119 - 119 1,466 241 1,225 University of Aarhus University of Adelaide University of California Davis University of Colorado University of Illinois University of Melbourne University of Natural Resources and Applied Life Science University of Pretoria - - - 300 - 300 70 - 70 105 - 105 - - - 52 52 - 76 76 - 76 76 - University of Rhode Island - - - 137 - 137 University of Tokyo - - - 180 - 180 University of Ulster - - - 21 21 - 102 47 55 599 365 234 USDA 46 46 - 3,607 2,400 1,207 VEDCO (Uganda) 50 - 50 75 - 75 Wageningen University 50 50 - 322 322 - Waka Waka Estates Ltd 40 40 - 40 40 - WARDA - - - 78 - 78 WORLD VISION - - - 3,050 514 2,536 Yale University 67 - 67 298 - 298 University of Wisconsin-Madison Zambia Agriculture Research Institute 50 - 50 177 - 177 Zhejiang University, China 19 19 - 149 149 - - - - 290 290 - 8,543 $ 93,987 Other Total Disbursements for Research Disbursements for Program Management $ 16,761 $ 8,218 $ $ 42,084 $ 51,903 4,615 1,191 3,424 19,600 9,043 10,557 453 159 294 2,694 928 1,766 (including Program Advisory Committee) Administration/Fee Total Disbursements Undisbursed funds held by IFPRI/CIAT $ 21,829 $ 9,568 $ 12,261 $ 116,281 $ 52,055 $ 64,226 $ 58,174 $ 33,457 $ 24,717 * The Financial Statements of IFPRI are not audited by Ernst & Young, therefore are indicated as unaudited. Exhibit VI Centro Internacional de Agricultura Tropical (CIAT) CRPs Expenses Report by Natural Classification For the year ended as of December 31, 2011 (expressed in thousands of U.S. dollars) Natural Classification CRP 3.3 - Global Rice Science Partnerships (GRiSP) Windows 1 & 2 Window 3 & (1) Bilateral Funding Personnel Collaborator/Partnership costs - CGIAR Centers Collaborator/Partnership costs - others Supplies and services Operational travel Depreciation Subtotal of Direct Costs Indirect Costs Total - all Costs 1,589 1,701 88 130 3,508 800 4,308 1,057 313 603 175 44 2,192 198 2,390 Total Funding 2,646 313 2,304 263 174 5,700 998 6,698 (1) US$2,430 as assumed core from previous years. CRP 6 - Forests, Trees and Agroforestry Natural Classification Windows 1 & 2 Personnel Collaborator/Partnership costs - CGIAR Centers Collaborator/Partnership costs - others Supplies and services Operational travel Depreciation Subtotal of Direct Costs Indirect Costs Total - all Costs 18 2 2 22 4 26 Window 3 & Bilateral Funding 12 - 1,414 1,871 814 66 31 4,196 1,820 6,016 30 - 13 5 30 6 36 CRP 7 - Climate Change, Agriculture and Food Security (CCAFS) Windows 1 & 2 Window 3 & Natural Classification (1) Bilateral Funding Personnel Collaborator/Partnership costs - CGIAR Centers Collaborator/Partnership costs - others Supplies and services Operational travel Depreciation Subtotal of Direct Costs Indirect Costs Total - all Costs Total Funding 968 2,979 960 228 20 5,155 396 5,551 15 7 52 10 62 Total Funding 2,382 4,850 1,774 294 51 9,351 2,216 11,568 (1) US$1,892 as assumed core from previous years. The balance corresponds to new activities and Partnership with Universities. CRP - Genebanks Natural Classification Personnel Collaborator/Partnership costs - CGIAR Centers Collaborator/Partnership costs - others Supplies and services Operational travel Depreciation Subtotal of Direct Costs Indirect Costs Total - all Costs Windows 1 & 2 1,138 610 7 31 1,786 322 2,108 Window 3 & Bilateral Funding 146 178 10 36 370 1 371 Total Funding 1,284 788 17 67 2,156 323 2,479 Exhibit VII Centro Internacional de Agricultura Tropical (CIAT) CRPs W1 + W2 Funding Report For the year ended as of December 31, 2011 (expressed in thousands of U.S. dollars) CRP 3.3 - Global Rice Science Partnership (GRiSP) Description Windows 1 & 2 Opening balance - Cash receipts from Lead Center 2,544 Disbursements 4,308 Closing Balance (1,764) CRP 6 - Forests, Trees and Agroforestry Description Windows 1 & 2 Opening balance - Cash receipts from Lead Center - Disbursements 26 Closing Balance (26) CRP 7 - Cli Climate t Change, Ch Agriculture A i lt and d Food F d Security S it (CCAFS) Description Windows 1 & 2 Opening balance - Cash receipts from Lead Center 6,298 Disbursements 6,016 Closing Balance 282 CRP - Genebanks Description Opening balance Windows 1 & 2 - Cash receipts from Lead Center 2,108 Disbursements 2,108 Closing Balance - Exhibit VIII Centro Internacional de Agricultura Tropical (CIAT) CRP 7 - Consolidated CCAFS Report by Natural Classification For the year ended as of December 31, 2011 (expressed in thousands of U.S. dollars) Windows 1 & 2 Window 3 (1) & Bilateral Funding 12,245 7,391 19,636 - - - Collaborator/Partnership costs - others (2) (3) 6,295 8,367 14,662 Supplies and services 5,710 4,147 9,857 Operational travel 1,205 1,591 2,796 659 148 807 26,114 21,644 47,758 5,552 2,951 8,503 31,666 24,595 56,261 Natural Classification Personnel Collaborator/Partnership costs - CGIAR Centers Depreciation Subtotal of Direct Costs Indirect Costs Total - all Costs (1) W3 Includes CCAFS expenses (US$2.706 million) funded by EC. (2) Some funds transferred from Centers to other Centers are reported under Collaborator. (3) Include US$922 reported by ILRI as committed to partners. Total Funding Exhibit IX Centro Internacional de Agricultura Tropical (CIAT) CRP 7 - Consolidated W1 & 2 CCAFS Funding Report For the year ended as of December 31, 2011 (expressed in thousands of U.S. dollars) Total Description Opening Balance (all partners) - Cash receipts from Consortium 36,200 Disbursements Africa Rice 146 Bioversity 3,661 CIAT 6,298 CIFOR 125 CIMMYT 3,343 CIP 1,446 ICARDA 1,490 ICRISAT 1,764 IFPRI 1,625 IITA 839 ILRI 5,221 IRRI 297 IWMI 2,572 World Agroforestry 4,178 WorldFish Total Disbursements Closing Balance (all partners) 406 33,411 2,789 Exhibit X Centro Internacional de Agricultura Tropical (CIAT) Schedule of Property, Plant and Equipment For the year ended as of December 31, 2011 (expressed in thousands of U.S. dollars) CATEGORY COST Disposals Additions January 1, 2011 Unrestricted Restricted Unrestricted December 31, 2011 Restricted Adjustme t (1) ACCUMULATED DEPRECIATION Charge for the year Disposals January 1, 2011 Unrestricted Restricted Unrestricted NET BOOK VALUE Restricted December 31, 2011 January 1, December 31, 2011 2011 A. Physical Facilities Research 4 - - - - - 4 - - - - - - 4 Administration - - - - - - - - - - - - - - - Land 222 - - - - - 222 - - - - - 222 222 Subtotal 226 - - - - - 226 - - - - - - 226 226 B. Infrastructure and Leasehold Infrastructure Subtotal C. Furnishing and equipment Farming Laboratory and Scientific Equipment Office equipment and Furniture - 4 74 14 - - (414) 1,621 485 34 14 - - 533 1,462 1,088 74 14 - - (414) 1,621 485 34 14 - - 533 1,462 1,088 2,978 290 369 139 - (19) 3,479 2,554 67 369 133 - 2,857 424 622 6,701 327 327 344 434 7,417 5,959 157 327 334 28 6,081 742 1,336 1,947 1,947 - 28 791 3 27 - Housing and Kitchen equipment 1,580 10 66 46 - C Computers t 4 164 4,164 535 127 224 27 Vehicles 5,391 559 251 569 27 Subtotal 21,605 1,724 1,140 1,349 82 Total 23,778 1,798 1,154 1,349 82 1. Note: The adjustment columns relate to reclassifications made between categories of fixed assets. - 767 748 8 - 26 - 730 43 37 (2) 1,608 1,417 29 66 46 - 1,466 163 142 1 4,576 4 576 3,395 3 395 396 127 221 27 3,670 3 670 769 906 5,605 3,381 324 251 331 27 3,598 2,010 2,007 414 23,452 17,454 981 1,140 1,091 82 18,402 4,151 5,050 - 25,299 17,939 1,015 1,154 1,091 82 18,935 5,839 6,364 - .