Siddharta Siddharta 81W idjaja 
Registered Public Accountants 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
FINANCIAL STATEMENTS 
YEARS ENDED 31 DECEMBER 2004 AND 2003 
Ofice address: Jalan CIFOR, Situ Gede, Sindang Barang, Bogor Barat 16680, Indonesia 
Mailing address: P.O. Box 6596 JKPWB, Jakarta 10065, Indonesia 
CENTE H tel: +62 (251) 622 622, fax: +62 (251) 622 100, e-mail:cifor@cgiar.org, website: www.cifor.caiar.ora 
Statement of the Board Chair 
CIFOR’s financial situation remains healthy. The total revenues grew fiom $13.809 
million in 2003 to $15.177 million in 2004 which were the highest ever. There was a 
small deficit of $ .lo6 million which was part of the strategy to gradually reduce our 
reserves towards the Board approved target levels. CIFOR’s liquidity and reserve 
levels remain above the CGIAR recommended benchmarks, and reflect our continued 
’ 
ability to meet both short and long-term obligations. 
Financial risks are part of a broader spectrum of risks that CIFOR manages. The 
Board has approved a formal risk management policy that has been communicated to 
all staff. The policy is implemented through an annual risk assessment exercise which 
uses a fimework that allows the Board and management, with assistance fiom 
Internal Audit, to: 
identifl, evaluate, and prioritize risks and opportunities across the 
organization; 
0 develop risk mitigation strategies which balance benefits with costs; 
0 . monitor the implementation of these strategies. 
I would like to thank all my colleagues on the Board for their support and in particular 
the members of the Finance and Audit Committee. The committee led the process to 
rotate external auditors which resulted in the change to KPMG in 2004. 
Finally, on behalf of the Board of Trustees, I would like to thank the management and 
staff for their contributions and commitment to attaining the center’s mission and 
visions. I would also like to thank our investors, partners and collaborators for.their 
continued support. 
Angela Cropper 
Chair, Board of Trustees 
F U T U  R E’ 
CGIAR CIFOR is an institute of the Consultative Gmup on International AgricuHuml Research (CGIAR) HARVEST 
’ Office address: Jalan CIFOR, Situ Gede, Sindang Barang, Bogor Barat 16680, Indonesia 
Mailing address: P.O. Box 6596 JKPWB. Jakarta 10065, Indonesia 
ClNl n tel: +62 (251) 622 622, fax: +62 (251) 622 100, e-mail:cifor@cgiar.org, website: www.cifor.cgiar.org . 
Management Statement of Responsibility for Financial Statements 
’ The accompanying financial statements of the Center for International Forestry Research 
(CIFOR), are the responsibility of management and have been prepared in accordance 
with accounting principles generally accepted in Indonesia. CIFOR management is 
responsible for the substance and objectivity of the information contained therein. 
Our financial reporting practices follow the “Accounting Policies and Reporting Practices 
. Manual - Financial Guidelines Series No.2” of the Consultative Group on International 
Agricultural Research. CIFOR maintains a system of internal control designed to provide 
reasonable assurance that assets are safeguarded and transactions are properly recorded 
and executed in accordance with management’s authorization. 
A system of reporting within CIFOR presents management with an accurate view of the 
operations, enabling us to discern risks and, at the same time, providing a reliable basis 
for the financial statements and management reports. 
The Board of Trustees exercises its responsibility for these financial statements through 
its Finance and Audit Committee. The Committee meets regularly with management and 
representatives of the external and internal auditors to review matters relating to financial 
reporting, internal controls, and auditing. 
David Kaimowitz Norman Macdonald 
Director General Deputy Director General 
Corporate Services 
Bogor 
8 April 2005 
CGIAR CIFOR is an institute of the Consultative Group on International Agricultural Research (CGIAR) HF UATRUVREES’T  
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
FINANCIAL STATEMENTS 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
CONTENTS 
Centerfor InfernafionaFl oresfryR esearch 
Siddharta Siddharta (I Widjaja PO Box 4781 Tel. +62 (0)2 1 574 2333 
Registered Public Accountants Jakarta 12047 +62 (0)2 1 574 2888 
33rd Floor Wisma GKBl Indonesia Fax +62 (0)2 1 574 1777 
28. JI. Jend. Sudirman +62 (0)2 1 574 2777 
Jakarta 10210 
Indonesia 
Independent Auditor’s Report 
NO.:L .04 - 3733 - 05. 
The Board of Trustees of 
Center for International Forestry Research: 
We have audited the accompanying statement of financial position of Center for International Forestry 
Research (“CIFOR)a s of 3 1 December 2004, and the related statements of activities, changes in net 
assets, and cash flows for the year then ended. These financial statements are the responsibility of 
CIFOR’s management. Our responsibility is to express an opinion on these financial statements based on 
our audit. The financial statements of CIFOR as of and for the year ended 3 1 December 2003, prior to 
their restatement as described in Note 10 to the financial statements, were audited by other independent 
auditors, whose report dated 27 February 2004 expressed an unqualified opinion on those statements. 
We conducted our audit in accordance with auditing standards established by the Indonesian Institute of 
Accountants. Those standards require that we plan and perform the audit to obtab reasonable assurance 
about whether the financial statements are free of material misstatement. An audit includes examining, on a 
test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also 
includes assessing the accounting principles used and significant estimates made by management, as well 
as evaluating the overall financial.s tatement presentation. We believe that our audit provides a reasonable 
basis for our opinion. 
In our opinion, the 2004 financial statements referred to above present fairly, in all material respects, the 
financial position of CFOR as of 3 1 December 2004, and the results of its operations and its cash flows 
for the year then ended in conformity with accounting principles generally accepted in Indonesia. 
We also audited the adjustments described in Note 10 to the financial statements that were applied to 
restate the 2003 financial statements. In our opinion, such adjustments are appropriate and have been 
properly applied. 
Our audit was conducted for the purposes of forming an opinion on the basic financial statements taken as 
a whole. The supplementary information in Schedule 1 and Schedule 2 is presented for the purpose of 
additional analysis and is not a required part of the basic financial statements. Such information has been 
subjected to the auditing procedures applied in the examination of the basic financial statements and, in our 
opinion, is fairly stated in all material respects, in relation to the basic’financial statements taken as a 
whole. 
Siddharta Siddharta & Widjaja 
Registered Public Accountants 
Pub& Accountant License No. 04.1.0936 
Jakarta, 8 April 2005 
The accompanyings tatements are not intended to present thefinancial position, results of operations and cash/ lows in 
accordance with accountingp rinciples and practices generally accepted in countries and jiirisdictions other than . 
Indonesia. The standards, procedures, and practices to audit such financial statements are those generally accepted 
and applied in Indonesia. 
Centerf or International Forestry Research I 
Siddhana Siddhana & Widjaja - Registered Public 
Accountants. registered in the Republic of Indonesia. 
is a member of KPMG International. a Swiss experalive. License No. : KEP-232/KM.6/2002 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
STATEMENTS OF FINANCIAL POSITION 
3 1 DECEMBER 2004 AND 2003 
ASSETS Notes 2004 2003* 
USD 000 USD 000 
CURRENT ASSETS 
Cash and cash equivalents 243 10,237 9,440 
Accounts receivable 
Donors, net 6 2,838 3,380 
Employees 297 274 
Others 699 . 620 
Prepaid expenses 370 396 
TOTAL CURRENT ASSETS ...................1...4..,..4..4.. .1. ..............................1. 4.1 IO 
NON-CURRENT ASSETS 
Fixed assets, net 2d,4 .....................1...,.6..9...8.. ..............................1. ,650 
TOTAL ASSETS 16,139 15,760 
LIABILITIES AND NET ASSETS 
CURRENT LIABILITIES 
Accounts payable 
Donors 2b.6 4,265 3,569 
Others 53 66 
Accrued expenses 685 1,097 
TOTAL CURRENT LIABILITIES ....................5..,.0...0..3... ............................4...,.7 32 
NON-CURRENT LIABILITIES 
Employee benefits obligation 5 .....................2..,..2..8...5.. ...............................2 ,07 1 
NET ASSETS 
Unrestricted 
Undesignated 2e,8 5,848 5,954 
Designated 2e,8 3,003 3,003 
TOTAL NET ASSETS .....................8...,.8...5.. 1.. ...............................8 ,957 
TOTAL LIABILITIES AND NET ASSETS 16,139 15,760 
* Afler restatement (Note IO) 
See Notes to the Financial Statements, which form an integral part of these financial statements. 
Centerf or International Forestry Research ' 2 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
STATEMENTS OF ACTIVITIES 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
2004 2003* 
Notes Unrestricted Restricted Total , Total 
USD 000 USD 000 USD 000 USD 000 
REVENUES 
Grants 2b.6 7,472 7,479 14.95 1 I 3,607 
Other revenues 226 226 202 
Total revenues ..............7..,..6..9..8.. .................7..,..4..7..9.. ................1..5..,..1..7..7.. ...............1..3..,.8. 09 
EXPENSES 2c,7 
Research programs (4,8301 (7,479) (12,309) (1 1,171) 
Research support (878) (878) (83 1) 
Management and general expenses (2,590) (2,5901 (2,152) 
(8,298) (7,479) (15,777) (14.154) 
Indirect expense recovery 494 494 449 
Total expenses ............(..7..,..8..0..4..).. ..............(..7..,..4..7..9..).. ...........(.1.. .5..,..2..8..3..).. ...........(.I. ..3..,..7 05) 
CHANGE IN NET ASSETS 
SUPPLEMENTARY SCHEDULE 
OFEXPENSES- , 
BY NATURAL 
CLASSIFICATION 
Personnel costs 4,244 3,334 7,578 6,924 
Supplies and services 2,322 664 2,986 2,468 
Partnership activities 1,010 3,010 4,020 3,690 
Operational travel 416 471 . 887 76 1 
Depreciation of fixed assets 306 306 31 1 
Total expenses 8,298 7,479 -15,777 -14,154 
* Aji’er restatetiterit (Note 10) 
See Notes to the Financial Statements, which form an integral part of these financial statements. 
Centerlor International Foreslry Research 3 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
STATEMENTS OF CHANGES IN NET ASSETS 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
Unrestricted net assets 
Designated - 
investment in 
Notes Undesignated fixed assets Total 
USD 000 USD 000 USD 000 
Balance as at 3 1 December 2002, as 
previously reported 5,598 3,003 8,60 I 
Prior-period adjustment IO 252 252 
Balance as at 3 1 December 2002, as restated 5,850 3,003 8,853 
Changes in net assets for the year ended 
3 1 December 2003 I 04 I04 
Balance as at 3 I December 2003 5,954 3,003 8,95 7 
Changes in net assets for the year ended 
3 1 December 2004 
Balance as at 3 1 December 2004 5,848 3,003 8,851 
i -  
See Notes to the Financial Statements, which form an integral part of these financial statements. 
Centerf or International Forestry Research 4 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
STATEMENTS OF CASH FLOWS 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
2004 2003" 
USD 000 USD 000 
CASH FLOWS FROM OPERATING ACTIVITIES 
Change in net assets 
Adjustments to reconcile change in net assets to net cash provided 
by operating activities: 
Depreciation 
Gain on the disposal of fixed assets 
Accounts receivable written off 
Provision for doubtful accounts 
Changes in: 
Accounts receivable 
Donors 
Employees 
Others 
Prepaid expenses 
Accounts payable 
Donors 696 44 1 
Others (1 3) (13) 
Accrued expenses (4 12) 610 
Accrued employee benefits 214 475 
NET CASH PROVIDED BY OPERATING ACTIVITIES ...........................1...,..1 37 .............. 974.. .. 
CASH n O W SF ROM INVESTING ACTIVITIES 
Acquisition of fixed assets (354) (228) 
Proceeds from the disposal of fixed assets 14 8 
NET CASH USED IN INVESTING ACTIVITIES ...............(. 340) . ...............(. 220) 
NET INCREASE IN CASH AND CASH EQUIVALENTS 797 754 
CASH AND CASH EQUIVALENTS, BEGINNING OF 
THE YEAR 9,440 8,686 
CASH AND CASH EQUIVALENTS, END OF THE YEAR 10,237 9,440 
* A/er restatement (Note 10) 
See Notes to the Financial Statements, which form an integral part of these financial statements. 
Center for International Forestry Research 5 
\ 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
NOTES TO THE FINANCIAL STATEMENTS 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
1. GENERAL 
a. The Center for International Forestry Research (“CIFOR”) was established on 5 March 1993 in 
Canberra, Australia. CIFOR is operating as a non-profit organization, international in status and 
non-political in management, staffing and operations. CIFOR is financially supported primarily 
by the members of the Consultative Group on International Agricultural Research (“CGIAR”). 
The purpose of CIFOR is to contribute to the sustained well-being of people in developing 
countries, particularly in the tropics, through strategic partnerships and applied research and 
related activities in forest systems and forestry, and by promoting the transfer of appropriate new 
technologies and the adoption of new methods of social organization for national development. 
CIFOR’s headquarters is in Bogor, Indonesia. The Government of Indonesia provides CIFOR 
with a land area for its headquarters and research activities, as set forth in an agreement dated 
15 May 1993. Based on this agreement, CIFOR is exempted from all taxes in Indonesia. 
b. As at 3 1 December 2004 and 2003, the members of the Board of Trustees were as follows: 
2004 2003 
Chair of the Board of Trustees : Ms. Angela Cropper Ms. Angela Cropper 
Vice Chair of the Board of 
Trustees : Dr. Christine Padoch Prof. Don Koo Lee 
Members : Dr. Andrew Bennett Dr. Andrew Bennett 
Dr. Jurgen Blaser Dr. Jurgen Blaser 
Dr. Walter P. Falcon Dr. Walter P. Falcon 
Dr. David Kaimowitz Dr. David Kaimowitz 
Dr. Cristian Samper Kutschbach Dr. Cristian Samper Kutschbach 
Ms. Yumiko Tanaka Ms. Yumiko Tanaka 
Dr. Hadi S. Pasaribu Dr. Hadi S. Pasaribu 
Dr. Francois Tchala-Abina Dr. Francois Tchala-Abina 
Dr. Eugene Terry Dr. Eugene Terry 
Dr. Jacques Valeix Dr. Jacques Valeix 
Dr. Stephen Karekezi Dr. Christina Amoako-Nuama 
Dr. Jagmohan S. Maini 
Dr. Christine Padoch 
E. .As of 3 1 December 2004 and 2003 CIFOR had 179 and 177 employees, respectively. 
d. The financial statements were authorized for issuance by management on 8 April 2005. 
Centerfir International Forestry Research 6 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
NOTES TO THE FINANCIAL STATEMENTS (Continued) 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
The accounting and reporting policies adopted by CIFOR, which are based on CGIAR accounting 
policies and reporting practices manual, are in accordance with accounting principles generally 
accepted in Indonesia and the financial statements are presented in conformity with Statement of 
Financial Accounting Standards No. 45 “Financial statements of not-for-profit organizations”. The 
significant accounting policies, consistently applied in the preparation of the financial statements for 
the years ended 3 1 December 2004 and 2003, were as follows: 
a. Basis for preparation of the financial statements 
CIFOR’s cash inflows and outflows are predominantly in US Dollar (“USDgg)a nd accordingly, 
US Dollar has been used as CIFOR’s recording and reporting currency. The financial statements 
are prepared on the accrual basis, using the historical cost concept. 
The statements of cash flows present the changes in cash and cash equivalents from operating, 
investing and financing activities. CIFOR considers short-term time deposits with maturities of 
not more than three months at the date of placement to be cash equivalents. The statements of 
cash flows are prepared using the indirect method. 
b. Revenue recognition 
Unrestricted mants: 
Unrestricted grants are grants received that are not restricted by donors and may be used for the 
purposes specified in CIFOR’s articles of association. Unrestricted grants are recognized as 
revenue in the year in which the grants are pledged, as long as collection is probable, and when 
the donor imposed conditions are met. 
Restricted grants are grants received in support of specified projects or activities mutually agreed 
upon by CIFOR and donors. Restricted grants are recognized as revenue when the grant 
conditions have been met and the related expenses have been incurred. 
At each period end, to the extent there are grants that are conditional upon incurrence of 
expenditures, the excess of the amounts received over the amounts expended is considered to be 
a refundable advance and is presented as an account payable. 
c. Expenses 
Expenses are recognized in the statement of activities as incurred. Equipment that is restricted 
for use in restricted projects and that requires approval from donor upon disposition at the 
conclusion of the related project, is directly expensed as acquired. 
Indirect expenses charged to restricted project activities and classified as part of research 
programs expenses are credited to an indirect expense recovery account. The rate of the indirect 
expense recovery is determined by the agreement with each donor. 
Centerf or International Forestry Research 7 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
NOTES TO THE FINANCIAL STATEMENTS (Continued) 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
2. SU6lMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 
d. Fixed assets 
Fixed assets are stated at cost less accumulated depreciation. Fixed assets are depreciated using 
the straight line method over their estimated.useh1 lives as follows: 
Infrastructure and leasehold improvements 25 years 
O&ce furniture and equipment 5 years 
Computers 3 years 
Vehicles 4 - 5 years 
e. Net assets 
Net assets that are derived from donor-restricted grants are classified as restricted net assets. 
Unrestricted net assets are subdivided as designated if they have been appropriated by the Board 
of Trustees for specific purposes such as capital build-up reserve for replacement of fixed assets, 
or earmarked for contingent liabilities. Designated net assets are identified on an-annual basis by 
the Board of Trustees. 
r. Foreign currency translation 
Transactions denominated in currencies other than USD are converted to USD at the exchange 
rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in 
currencies other than USD are translated into USD at the exchange rates prevailing at the year 
end. 
Exchange gains and losses arising on transactions in currencies other than USD and on the 
translation of monetary assets and liabilities in currencies other than USD are recognized in the 
statement of activities. 
& Use of estimates 
The preparation of financial statements in conformity with generally accepted accounting 
principles requires management to make estimates and assumptions that affect the reported 
amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of 
the financial statements and the reported amounts of revenue and expenses during the reporting 
period. Actual results could differ from those estimates. 
Centerf or Infernational ForesfryR esearch 8 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
NOTES TO THE FINANCIAL STATEMENTS (Continued) 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
~~ ____ ~~ 
3. CASH AND CASH EQUIVALENTS 
2004 2003 
USD 000 USD 000 
Cash on hand 13 13 
Cash in banks 5,248 3,037 
Short-term deposits 4,976 6,390 
, 10,237 9,440 
i 
4. FIXED ASSETS 
Beginning Ending 
balance Additions Disposals balance 
USD 000 USD 000 USD 000 USD 000 
Aquisition cost: 
Infrastructure and leasehold 
improvements 133 1 133 1 
Office furniture and equipment 79 1 38 829 
Computers 1,440 173 (76) 1,537 
Vehicles . 999 143 (38) 1,104 
...............4....7..6... .I. ............................3. 54 .. ...........(..1  14,)  . ...........5...0 01 
Accumulated depreciation: 
Infrastructure and leasehold 
improvements 
Office furniture and equipment 
Computers 
Vehicles (836) (85) 38 (883) 
(331 11) (306) 114 . (3,303) 
........................... ............. m ............. ................... ..... ... .............. I 
Net book value , 1,650 , 1,698 
CenterJor International Foresty Research 9 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
NOTES TO THE FINANCIAL, STATEMENTS (Continued) 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
4. FIXED ASSETS IContinuedl 
2003 
Beginning Ending 
balance Additions Disposals balance 
USD 000 USD 000 USD 000 USD 000 
Acquisition cost: 
Infrastructure and leasehold 
improvements 1,517 14 133 1 
OfFice furniture and equipment 774 19 (2) 79 1 
Computers 1,468 168 ( 196) 1,440 
Vehicles 1,012 27 (40) 999 
...... . .......4..., 771 .... ............ . 2...2..8.. .. .............(.2 38) ............4.,.7 6 1 
Accumulated depreciation: 
lnfmtructure and leasehold 
improvements 
Office furniture and equipment 
Computers 
Vehicles (772) ( 10 4) 40 (83d 
.............(.3 .. . 9.0.* 3 .. .8..)..  ............. (31 1) . ...... .......... 23 8 . .........(.3.9..1  11) 
Net book value , 1,733 1,650 
5. EMPLOYEE BENEFITS OBLIGATION 
Accruals were made for separation payments, unutilized leave and other entitlements for staff members 
as follows: 
2004 2003 
USD 000 USD 000 
Internationally recruited staff 1,773 1,660 
Nationally recruited staff 1,225 1,062 
2,998 2,722 
Funds separately invested for CIFOR Provident Fund of the nationally 
recruited staff members (713) 
2,285 
Centerfor International Forestry Research 10 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
NOTES TO THE FINANCIAL STATEMENTS (Continued) 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
5. EMPLOYEE BENEFITS OBLIGATION (Continued) 
In accordance with the CIFOR Provident Fuxid Policy Manual, CIFOR provides the Indonesian 
nationally recruited staff members with a contribution of 12.5% of each member’s base salary. The 
fbnd is managed by a Committee which consists of three national staffs elected by the members and 
two ex officio members, the Controller and the Human Resources Manager. The number of 
participating staff members as of 31 December 2004 and 2003 was 101 and 102, respectively. The 
costs of this program were USD 100,000 in 2004 and USD 93,000 in 2003. 
6. GRANTS 
~~ ~ 
2004 2003 
Revenue Foreign Revenue 
Beginning balance from Fund exchange Ending balance from 
Donors N R  A/P grants rcceivcd gain (loss) N R  A D  grants 
USD000 USD000 USD000 USD000 USD000 USD000 USDO00 
Unrestricted 
Australia I97 197 217 217 162 
Belgium 166 166 182 
Canada 25 617 594 (1) 47 - 474 
China IO IO IO IO IO 
Finland 420 455 415 (4) 456 - 420 
France 75 96 171 75 
Germany 298 298 - 286 
Indonesia 56 56 59 
Japan 206 206 - 287 
Korea 60 
Netherlands 1,306 2,001 695 1,118 
Norway 956 956 - 763 
Philippines 4 5 6 3 7 
Sweden 214 440 226 - 370 
Switzerland 396 396 - 364 
USA 650 700 1,233 1 I7 - 650 
United Kingdom 368 368 
World Bank 110 . 1,200 1,200 110 1,010 
Sub total, unrestricted .........1.....1.8..4.. ..................5..2..1.. ................. 7,472 .. ........8..,..2..9..3.. ...................(..5.).. ................8..5...9.. ............1.....0.2..2. .......... 6,297 
Centerfor International Forestry Research 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
NOTES TO THE FINANCIAL STATEMENTS (Continued) 
3 1 DECEMBER 2004 AND 2003 
6. GRANTS (Continued) 
2004 2003 
Revenue Foreign Revenue 
Beginning balance from Fund exchange Ending balance from 
Donors -AIR -AP  grants received gain(loss) AIR AIP grants 
USDO00 USD000 USD000 USD000 USDO00 USDO00 USDO00 
Rcstrlctcd 
Asian Development Bank 149 54 168 35 
Australian Centre for 
International 
Agricultural Research 42 25 250 32 1 1 1  65 190 
African Wildlife 
Foundation 9 9 
Brazil (EMBRAPA) 51 1 10 51 9 
Belgium 10 36 38 I2 17 
Canada 233 31 (106) 96 13 
CAME 3 6 3 3 
CGlAR Secretariat 30 20 IO 15 
CARREFOUR 37 40 3 37 
CIRAD-Fomt 25 265 352 9 71 26 
Conservation International 
Foundation 47 30 17 5 
Technical Centre for 
Agricultural and Rural 
Co-operation (CTA) 13 
European Commission 1,209 25 1 1,190 989 1,249 90 1,500 
Food and Agriculture 
Organization of the 
United Nations 39 49 22 17 29 51 
Ford Foundation 3 464 296 387 2 ' 554 327 
Forest Trends 2 5 7 10 
France ' 225 225 314 
Germany (GTZ/BMZ) 6 285 496 498 19 300 408 
German Foundation for 
International 
Cooperation 5 5 
Indonesia Ministry of 
Forestry (FKKMRIKM) 2 8 6 4 
IITA 8 2 IO 23 
lNRENA 32 7 3 36 90 
Inter-American 
Development Bank 63 
IRM 6 13 8 6 21 19 
International Centre for 
Research in Agmforestry 30 2 55 85 42 44 14 
International Development 
Research Centre 45 210 21 1 3 49 15 
International Food and 
Policy Research Institute 21 20 I 
International Fund for 
Agricultural Development 21 122 143 48 
Cnrriedfonvnrd 1.621 1,405 3.399 3,309 - 1,670 1,364 3,205 
Center for International Forestry Research I2 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
NOTES TO THE FINANCIAL STATEMENTS( Continued) 
3 1 DECEMBER 2004 AND 2003 
6. GRANTS(Continued) , 
2004 2003 
Revenue Foreign Revenue 
Beginning balance from . Fund exchange Ending balance from 
Donors AIR A/P grants received gain (loss) AIR A/P grants 
USD000 USDOOO USD000 USD000 USD000 USD000 USD000 USD000 
Restricted (continued) 
Brought/ommrrl I ,621  .. ..   1,405 3,399 3,309 1,670 1,364 3,205 
International Plant Genetic 
Resources Institute 9 9 
International Tropical 
Timber Organization I I  29 276 317 23 a2 35 0 
Italy a9 93 4 
Japan 462 558 500 404 546 
Korea I06 IO0 6 
MacArthur Foundation 5 5 1 
National Oceanic and 
Atmospheric 
Adminishation 1 1 (1 
Netherlands 199 381 347 94 259 286 
NRM 2 
Nonvay 1 I 
Organisation Africaine du 
Bois 6 7 1 
Overseas Development 
Institute 42 4 (36) 2 7 
Others 6 9 3 (1 1 
PI Environmental 
Consulting I t  6 5 6 
RSCI-Peruvian Secretariat 31 21 IO 20 
SANREM 1 1 7 
Secretariat of the 
Convention on 
Biological Diversity a 8 i a  
Swedish University of 
Agricultural Sciences 9 7 14 16 54 
Sweden 31 95 379 465 150 217 
Swiss National Science 
Foundation 3 3 
Switzerland 21 1 203 95 . -  8 1 1 1  92 
The Overbrook 
Foundation i oa 101 70 77 62 
The Nature Conservancy ia  74 92 ia  
Tropical Forest 
Foundation 82 97 126 53 IO5 
USA 50 38 91 100 17 14 262 
United Kingdom (DFID) 22 1 32 I ,278 1,909 32 474 I ,282 
United Nations 
Environment Programme 24 24 24 
United Nations 
Educational, 
Scientific and Cultural 
Organization ' 3  2 I 4 
United Statcs Forest 
Service 34 
United Nations Forum 
on Forest 0 40 
Centerfir International Forestry Research 13 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
NOTES TO THE FINANCIAL STATEMENTS (Continued) 
3 1 DECEMBER 2004 AND 2003 
6. GRANTS (Continued] 
2004 2003 
Revenue Foreign Revenue 
Beginning balance from Fund exchange Ending balance from 
Donors AIR A/P grants received gain (loss) AIR AIP grants 
USD 000 USD 000 USD 000 USD 000 USD 000 USD 000 USD 000 USD 000 
Restricted (continued) 
Brought forward 2,119 2,679 7,085 7,492 2,016 2,983 6.640 
Waseda University 3 1 1  14 27 
World Bank IS 360 267 1 I7 32 227 215 
World Conservation 
Union (IUCN) 5 (5) 9 
World Resources 
Institute 7 1 I6 147 2 26 96 
World Wide Fund 
for Nature I IO 9 5 1 I3 7 323 
2,259 3,048 7,479 7,883 2,050 3,243 7,310 
Allowance for 
uncollectible 
accounts 
receivable (63) (71) 
Sub total. restricted ..........2..,..1..9..6.. ............3.,..0..4..8.. ............1..,..4...1..9.. ...............7.,..8..8..3.. ........... I... ..........1....9..7..9. ...............3.....2..4..3.. .................7 .3 IO 
Total unrestricted 
andrestricted  -- 3,380 -3,569 -14,951 -16,176 -(5) -2,838  ,- 4,265 -13,607 
7. EXPEN~ES 
The following summarizes the expenses of each activity group by natural classification: 
2004 2003 
Management 
Research and general 
Research support expenses Total Total 
USD 000 USD 000 USD 000 USD 000 USD 000 
Unrestricted 
Personnel costs 2,340 319 1,585 4,244 3,823 
Supplies and services 1,055 433 834 2,322 1,793 
Partnership activities 1,010 1,010 566 
Operational travel 284 28 1 04 416 35 1 
Depreciation of fixed assets 141 98 67 306 31 I 
..................4...,.8..3...0.. ....................8..7..8... ....................2..,.5...9..0... ..........................8..,..2..9...8.. ................. 6,844 
Restrleted 
Personnel costs 3,334 3,334 3,101 
Supplies and services 664 664 675 
Partnership activities 3,010 3,010 3,124 
Operational travel 47 1 47 1 410 
..................7...,.4..7..9... ..................................................................................7...,.4...7..9... ..................7 ,3 IO 
, 12,309 878 2,590 15,777 14,154 
4- d 
Centerf or Intemotional,Forestry Research 14 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH 
NOTES TO THE FINANCIAL STATEMENTS (Continued) 
3 1 DECEMBER 2004 AND 2003 
8. NETASSETS 
2004 2003 
USD 000 USD 000 
The account represented unrestricted net assets as follows: 
Undesignated-operating funds 5,848 5,954 
Designated-investment in fixed assets 3,003 3,003 
8,85 1 8,957 
I + 
9. COMMITMENTS AND CONTINGENT LIABILITIES 
CFOR had no significant commitments and contingent liabilities as at 3 1 December 2004 and 2003. 
10. RESTATEMENT OF 2003 FINANCIAL STATEMENTS AND RECLASSIFICATION 
OF ACCOUNTS 
The 2003 financial statements have been restated to reflect an adjustment to the employee benefits 
obligation. The cumulative effect of this adjustment as of 3 1 December 2002 was to increase net assets 
by USD 252,407. A comparison of the amount as previously reported and as restated is as follows: 
As previously 
reported ' Adjustments As restated 
USD 000 USD 000 USD 000 
Statement of financial position 
Employee benefits obligation 2,860 (138) 2,722 
Net assets 8,819 138 8,957 
Statement of activities 
Personnel costs 6,810 6,924 
Changes in net assets 218 1 04 
Furthennore, certain accounts in the 2003 financial statements have been reclassified to conform with 
the presentation of accounts in the 2004 financial statements as follows: 
Before After 
reclassification Reclassification reclassification 
USD 000 USD 000 USD 000 
Cash and cash equivalents 6,392 3,048 9,440 
Other assets, current 3,048 (3,048) 
Other assets, non-current 65 1 (65 1) 
Employee benefits obligation, 
after restatement (see above) (2,722) 65 I 
Ceriferf or Infernafional Foresfty Research 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 111 
SUPPLEMENTARYS CHEDULE OF RESTRICTED GRANTS 
YEAR ENDED 3 1 DECEMBER 2004 
Grant period Grant Expenses 
Donors and projects MMIYY pledged Prior years Current year Total 
USD 000 USD 000 USD 000 USD 000 
Asian Development Bank 
Poverty reduction in upland communities 
in the Mekong region OZO4-03/05 103 44 44 
Carbon sequestration through clean 
development mechanism 09l04-06l05 100 IO IO 
Australian Centre for International 
Agricultural Research 
Lessons from the Chinese forest policy 
experience 0410 1- open 26 22 22 
Can decentralization work for forest and 
the poor? Policy research to promote 
sustainable forest management, and secure 
local livelihoods in Indonesia 01103-09104 305 84 183 267 
Community development through 
rehabilitation of Imperata grassland using 
trees: A model approach growing vitex 
pubescents for charcoal production in 
Kalimantan, Indonesia 0 1 IO 1 -open 41 39 39 
Impact of fires and its use for sustainable , 
land and forest management in Indonesia 
and Northern Australia 07102-06105 131 69 24 93 
Improving and maintaining productivity of 
eucalypt plantations in India and Australia 0 1103- 1 205 153 51 34 85 
Publication of the manual “Diseases of 
eucalyptus in South East Asia” 06103-0pen 13 1 9 IO 
African Wildlife Foundation 
Policy analysis of the legal and technical 
means for incentive-based conservation 
agreements in the Democratic Republic of 
Congo 10104- 1 204 I I  9 9 
Belgium 
Farmer enterprise development 07l03-06l08 169 17 36 53 
Brazil (EMBRAPA) 
Consultancy and training - Brazilian 
agricultural research system 07102- I2104 10 1 1 
Canada 
Forest livelihoods and change 04102-03105 IO4 24 31 55 
CARPE 
Support for the work of local NGOs 
working in ACM’s Campo-Ma’an site 05103-open IO 3 6 9 
Carried forward 1,176 310 387 697 
Centerfor International Forestry Research 16 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 1/2 
SUPPLEMENTARY SCHEDULE OF RESTRICTED GRANTS (Continued) 
YEAR ENDED 3 1 DECEMBER 2004 
Grant period Grant Expenses 
Donors and projects MMNY pledged Prior years Current year Total 
USD 000 USD 000 USD 000 USD 000 
Brought forward 1,176 310 387 697 
CARREFOUR 
Quality line project on teak products OU03- 1U 04 40 37 37 
CGlAR Secretariat 
NRM impact assessments 09103-09104 30 20 20 
CIRAD-Foret 
Biodiversity in managed forested 
landscapes 01/02-12/07 144 48 22 70 
Levelling the playing field : fair 
partnership for local development to 
improve the forest sustainability in 
Southeast Asia 08103-08107 1,08 1 24 1 24 1 
lmplementing the FORINFO in Central 
Africa 0 1105- 1 U05 20 2 2 
Conservation International Foundation (CIF) 
MLA in Mamberamo 05104-09104 44 38 38 
CCBA conference 05104- I 2/04 9 9 9 
European Commission 
Management of Miombo Woodlands 11197-05102 1,316 1,403 (87) 1,316 
The underlying causes and impacts of fires 
in Indonesia 1U 99- 12 103 805 804 1 805 
Rehabilitation and re-dynamization of the 
research station of I'IRET with 
Makokoufipassa 0 1102-0 1I 06 1,134 362 228 590 
Forest management in South Cameroon 09104-02/06 34 45 45 
Kinshasa meeting 06103-open 62 33 33 
Feeding China's expanding demand for 
wood pulp: A diagnostic assessment of 
plantation development, fiber supply, and 
impacts on natural forests in China and in 
the South East Asia region 05103-05/05 594 54 155 209 
Kinshasa meeting 06103-open 42 39 39 
Biodiversity and managed forests 0 1104- I2104 848 848 848 
France 
Secondment of French scientists 0 1104- 1u 04 225 225 225 
Food and Agriculture Organization of the 
United Nations 
Fire management conference 0710 1 -open 30 26 4 30 
Carriedf orward 7,634 3,i 16 2,138 5,254 
Centerf or International Forest y Research 17 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 113 
SUPPLEMENTARY SCHEDULE OF RESTRICTED GRANTS (Continued) 
YEAR ENDED 3 1 DECEMBER 2004 
Grant period Grant Expenses 
Donors and projects MMIYY pledged Prior years Current year Total 
USD 000 USD 000 USD 000 USD 000 
Brought forward 7,634 3.1 I6 2,138 5,254 
SOFO 2005 - Impacts of conflicts on 
forests 10103-05105 20 18 18 
Institutional review of MERA (DRC) 
forestry research capacities 09104-1 2104 33 19 19 
Forest product markets and trade 09104-1  2/04 8 8 8 
Ford Foundation 
Translation into Chinese of CIFOR's C&l 
Toolbox 0410 1 -07104 17 12 5 17 
International community forestry networks 0910 1 -01  I05 200 185 12 197 
Support to young professional 
development and leadership for forestry 
reform in Indonesia 04102-03105 415 45 80 125 
. . Support to strengthen the operations of 
grassroots organizations in Latin America 
focused on natural resources management 09102-05105 430 156 113 269 
Responsive policy research and 
development for sustainable and equitable 
forest management I1 : Moving forward 
strategy 1 2102-1  1 10s 275 77 67 I44 
Forest law enforcement on behalf of poor 
forest-dependent communities 09103-1 2104 55 10 10 
Decentralization workshop 
(UNFF Intersessional) 04104-06104 16 9 9 
Forest Trends 
NTFP certification 04103-open 15 IO 5 I5 
Germany (GT27BMZ) 
Developing institutions for sustainable use 
of NTFP 01 100-06104 425 352 69 42 1 
Integrated forest tire fight management 
(IFFM) 04102-04/02 11  6 4 IO 
Making local government more responsive 
to the poor: Developing indicators and 
tools to support sustainable livelihood 
development under decentralization 05103-04106 1,633 269 368 637 
Understanding and reducing barriers to 
adoption of sustainable forest management 
practices 07103-06106 336 49 55 104 
Carriedf orward 1 1,523 4,277 2,980 7,257 
Centerf or International Forestry Research 18 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 114 
SUPPLEMENTARY SCHEDULE OF RESTRICTED GRANTS (Continued) 
YEAR ENDED 3 1 DECEMBER 2004 
Grant period Grant Expenses 
Donors and projects MMffY pledged Prior years Current year Total 
USD 000 USD 000 USD 000 USD 000 
Broughtf orward 1 1,523 4,277 2,980 7,257 
International Centre for Research in 
Agroforeshy (ICRAF) 
Environmental services and enhanced 
rural livelihoods in the forest margin of 
West and Central Africa 0 1 100-04104 191 144 13 157 
Congo livelihood improvement and food 
security programs (CLIFS) 10103-09/05 152 42 42 
International Development Research Centre 
(IDRC) 
Municipal forest management in Latin 
America OUO2-12/04 81 79 2 81 
Feasibility study for model forest 
development in Cameroon of elsewhere in 
Central Africa 03103-open 16 9 9 
Vulnerability and resilience : Response of 
women and forest products to escalating 
logging in Eastern Amazon 12/03-11/05 1 15 43 43 
Improving livelihoods and equity in 
community forestry in Nepal : The role of 
adaptive collaborative management 0204-02/01 362 95 95 
Feasibility of model forest development in 
the Congo Basin 04/04 12/04 31 30 30 
Regional workshop on model forest 
development in Central Africa 06/04 20 20 20 
Model forest pilot site selection in 
Cameroon 09104- 1 1I 04 27 20 20 
International Fund for Agricultural 
Development (IFAD) 
Forests that benefit the poor 04104-06107 900 122 122 
International Food Policy Research Institute 
(IFPRI) 
Collective action to secure property rights 
for the poor: Avoiding elite capture of 
natural resource benefits and governance 
systems 07104- 12/06 125 21 21 
In(te1rnaIti-onwal  Tropical Timber Organization 
Workshop to develop regional applied 
research program in the Congo Basin 09102- 12 104 165 117 48 165 
The Bulungan model forest - Phase 2 0 1103- 1 2/05 809 223 225 448 
Workshop to disseminate ITTO guidelines 0 1103- 1 U04 IO 17 (71 IO 
Carriedf orward 14,527 4,866 3,654 8,520 
Centerf or International Forestry Research 19 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 115 
SUPPLEMENTARY SCHEDULE OF RESTRICTED GRANTS (Continued) 
YEAR ENDED 3 1 DECEMBER 2004 
Grant period Grant Expenses 
Donors and projects MMNY pledged Prior years Current year Total 
USD 000 USD 000 USD 000 USD 000 
Brought forward 14,527 4,866 3,654 8,520 
Handbook on forest landscape restoration 07104- 1 U04 13 IO IO 
Italy 
Italian JPO 10 103- 1 0105 190 89 89 
M N A  
Training forest concessionaires in the 
Peruvian Amazon 09102-03/04 1 I3 106 7 1 I3 
Indonesia 
Development of network - Asian forest 
partnership 07104- 10104 8 2 2 
International Institute of Tropical Agriculture 
(IITA) 
ACM activities in Cameroon . 2003-open 25 23 2 25 
Innovative Resource Management (IRM) 
Field test COAlT - the community option 
investment - Phase 3 . 1 0103- 1 2/04 IS 11  I I  
Japan 
Rehabilitation of degraded tropical 
forest ecosystem 1995-2004 3,900 3,042 467 3,509 
Illegal logging 0203- I 2/04 20 I5 5 20 
Asia Forest Partnership (AFP) - Sharing 
information with a broad range of 
stakeholders for the promotion of 
sustainable forest management in Asia 03104-02105 100 86 86 
Korea 
Korea attribution 0 1104- I 2/04 100 106 106 
Netherlands 
Dutch associate expert programme 07102-06105 798 51 1 287 798 
Forest partnership 08104-08109 479 1 1  11 
Dutch associate expert programme 10 104- 10107 759 83 83 
Others 
BP-Publication of "Asian riches of the 
forest" 07104-1 2/04 9 6 6 
Overbrook Foundation 
Biodiversity conservation for local 
livelihoods in the Brazilian Amazon - 1 2/02-open 85 52 33 85 
Phase 2 
Gzrried forward 21,141 8,626 4,848 13 ,474 
Centerfir International Forestry Research 20 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 116 
SUPPLEMENTATARY SCHEDULE OF RESTRICTED GRANTS (Continued) 
YEAR ENDED 3 1 DECEMBER 2004 
~ ~ 
Grant period Grant Expenses 
Donors and projects MMlYY pledged Prioryears Current year . Total 
USD 000 USD 000 USD 000 USD 000 
Brought firward 21,141 8,626 4,848 13,474 
Biodiversity conservation for local 0 1I O4-open 
livelihoods in the Brazilian Amazon - 
Phase 3 75 68 68 
Organisation Africaine du Bois (OAB) 
Finalization of principles, criteria and 
indicators, for sustainable management in 
Cameroon forests 04104-05/04 8 6 6 
Overseas Development Institute (ODI) 
Forest, poverty and decentralization in 
Indonesia 10102- 12/04 49 7 4 1 1  
PI Environmental Consulting 
Development of SST software 08I02-open 25 7 6 13 
Peruvian Secretariat for International Co- 
operation 
Adoption practices - Peruvian Amazon 0 1 I02-open 51 20 21 41 
Sweden 
Africa's tropical forests - Time to re- 
engage 07fO3-06/05 1 '08 I I64 313 477 
Lessons learnt on SFM in Africa 01/04-l 2/04 12 12 12 
Swedish JPO 09103-08/05 135 31 54 85 
Swedish University of Agricultural Sciences 
Reduced impact logging models to 
promote biodiversity 01 103- 12/05 50 I I  7 18 
International conference on rural 
livelihoods, forests and biodiversity 05/03-open 50 43 43 
Switzerland 
UNFF intersessional country lead initiative 
on "Decentralization,f ederal systems in 
forestry and national forestry programs'' 1 2/03 - 1Z 04 I97 3 77 80 
A study on federal systems of forestry OZO3-06/04 24 20 4 24 
International workshop on adaptation 
to climate change, sustainable livelihoods 
and biological diversity 08/03-02/05 34 6 6 
Stakeholders and biodiversity at the local 
level-Phase 2 07/03- 06/06 394 1 I6 1 I6 
The Nature Conservancy (TNC) 
Lessons learning with the alliance to 
promote certification and combating illegal 
logging in Indonesia 07103-09/05 1 IS 18 3 21 
Corriedf orward 23,44 1 8,950 5,545 14,495 
Centerf or International Forest y Research 21 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 117 
SUPPLEMENTARY SCHEDULE OF RESTRICTED GRANTS (Continued) 
YEAR ENDED 3 1 DECEMBER 2004 
~ ~~ 
Grant period Grant Expenses 
Donors and projects MMlYY ' pledged Prior years Current year Total 
USD 000 USD 000 USD 000 USD 000 
Broughff orward 23,441 8,950 5,545 14,495 
Survey of illegal logging activities in 
Berau and East Kutai, East Kalimantan - 
Indonesia 11 03-09/04 67 71 71 
Tropical Forest Foundation (TFF) 
Sustainable forest managementlreduced 
impact harvesting practices 0 1100- 1 2/04 470 373 97 470 
USA 
Enhancing sustainable forest management 
through forestry research in Bolivia 2000-open 750 694 24 718 
Constraints and opportunity for the 
adoption of sustainable forest management 10 100-open 125 1 IO 1 1 1 1  
Adaption study 2002 - 2003 0 1102- 12 /04 100 95 5 100 
Natural resources, conflict and 
development 1 1103- 1 1/04 100 30 56 86 
Impact of economic reforms in West 
Africa 0 1104- I 2/05 150 4 4 
Planning grant-enhancing rural livelihoods 
in Guinea 1 204-0 1 I05 38 1 1 
United Kingdom (DFID) 
Policy-action research in forest sector 
issues 05/01 -03105 503 350 153 503 
Decentralization that benefits 
communities: Involving local forest 
communities in multi-stakeholders policy 
development at the kabupaten level 02/02- 1 2/04 510 202 120 322 
DFID support fo; CIFOR: Project 
restricted funding 2002-2005 04102-03105 1,935 959 609 1,568 
Developing participatory monitoring and 
evaluation framework for FESP (Forest 
and Environment Sectorial Program) in 
Cameroon 10102- open 42 28 14 42 
Forest law enforcement and rural 
livelihoods 0 1103-0 11 04 87 55 32 87 
Building collaboration and shared learning 
for sustainable and equitable forest 
management 04103-03106 523 70 119 189 
Transforming China's forest impact in the 
East Asian reg-i on 0 1103- 1 2/04 746 146 23 1 377 
Carried firward 29,587 12,062 7,082 19,144 
Center for International Forestry Research 22 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 1/8 
SUPPLEMENTARY SCHEDULE OF RESTRICTED GRANTS (Continued) 
YEAR ENDED 3 1 DECEMBER 2004 
Grant period Grant Expenses 
Donors and projects MMNY pledged Prior years Current year Total 
USD 000 USD 000 USD 000 USD 000 
Broughtfinvard 29,587 12,062 7,082 19,144 
United Nations Educational Scientific and 
Cultural Organization (UNESCO) 
Publication of the book on T h e  forest 
wildlife of Malinau, East Kalimantan" 06104-02105 3 3 3 
Waseda University . 
Carbon sink hnction of terrestrial 
ecosystems 08102-1  2/04 38 27 1 1  38 
World Bank 
' Rehabilitation of CGlAR global public 
goods (GPG) 03103-1 2/05 482 122 I45 267 
Forest law enforcement and rural 
livelihoods 02/03 - open 42 35 1 36 
Poverty impact assessment of joint forest 
management in Jharkhand, India - Phase 1 01104-06104 80 73 73 
ClFOR publication of report 08lO3-08lO4 4 4 4 
Indonesian Forestry Issues and Policy 
Options Paper (IPIPOP) 06104-09104 52 40 40 
Poverty impact assessment of joint forest 
management in Jharkhand, India - Phase 2 06104-06105 88 4 4 
World Conservation Union (IUCN) 
Firefight project 01  100- 1 2/04 48 53 (5) 48 
World Resources Institute 
Parliamentary representation 10102-03104 19 16 3 19 
Accountability and environment in 
decentralizations: Local democracy 
environmental links in Cameroon - 
Phase 2 I0/03-09/04 108 26 82 I08 
Indigenous communities and local 
representation in forestry decentralizations 05104-02/05 26 12 12 
Environmental decentralization in 
Cameroon 10/04-09/05 60 19 19 
World Wide Fund for Nature 
Forest firefight South East Asia 01100-12/04 783 788 (5) 783 
Forest firefight / forest futures 0610 1-  1 2/04 18 18 18 
International conference on communities 
in flames 0710 1 - 1 2/04 43 47 (4) 43 
Carriedf orward 31,481 13,194 7,465 20,659 
Cenferf or InfernationalF orestry Research 23 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 1/9 
SUPPLEMENTARY SCHEDULE OF RESTRICTED GRANTS (Continued) 
YEAR ENJIED 3 1 DECEMBER 2004 
Grant period Grant Expenses 
Donors and projects MMNY pledged Prior years Current year Total 
USD 000 USD 000 USD 000 USD 000 
Brought forward 31,481 13,194 7,465 20,659 
Management of park villages, KONP 
national park 04103- 1 U04 24 12 12 24 
Combating illegal logging 07103-12tO4 30 29 1 30 
Preparation of a pilot FLR tracking tool for 
the Rinjani landscape 07/04-12/04 2 1 1 
Total 3 1,537 13,235 7,479 20,7 14 
- r  5- 
Centerfor hfernafional ForesfryR esearch 24 
CENTER FOR INTERNATIONAL FORESTRY RESEARCH Schedule 2 
SUPPLEMENTARY COMPUTATION OF INDIRECT EXPENSE RATIOS 
YEARS ENDED 3 1 DECEMBER 2004 AND 2003 
2004 2003 
USD 000 USD 000 
Direct expenses 13,359 12,103 
Indirect expenses 2.41 8 2.05 1 
Total expenses 15,777 14,154 
Expense ratios 
Direct expenseflotal expenses 85% 86% 
Indirect expensed'otal expenses 15% 14% 
Indirect expenseairect expenses 18% 17% 
The computation of indirect expense ratios is based on the CGIAR guidelines issued in August 2001. 
Expenses that are readily indentifiable as and specific to research activities are grouped as direct expenses. 
Common expenses that are incurred in support of the entity's activities, including research, are allocated 
among research and related support activitites (direct expenses) and non-research activities (indirect 
expenses). 
CenterJor Iiiternational Forestry Research 25