AI Finance Report

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Finance and Legality: Long Term Evolution towards 2015 Key strategy breakdown

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Global ER principles revision

Global Distribution Model revision

Please refer to Q2 report for details on background Current state • From October to December, AI started pilot with the 11 entities (US, FRA, SWI,, NED, GER, INDIA, MoC, PHI, MAL, INDO) for harmonized and regionalized pricing and delivery structure of Global Exchange Products to multinationals • Global ER principles revision recommended to be legislated at IPM 2013 according to Global Strategy meeting output: http://www.myaiesec.net/content/viewwiki.do?contentid=10240 464 • Key points: o Co-selling framework designed to align interests of MCs and AI to deliver more and better GEP exchange experiences o Harmonized pricing and product structure for Global Partners delivery of TNs o Market access definitions of AI (what companies?) and of National Exchange Partnership retention of countries o Global Active Prospecting list of AI and reporting thereon regularly.

The global distribution model defines how global fees (AI budget and other investments) are distributed between the Member Entities. Currently it contains internal factors (Exchanges, Local Committees, Individual Members) and external economic indicators (GDP/PPP per capita) Overall • Strategy meeting April 2012 with framework for revised model that should contain following factors. o Members in TMP/TLP programmes o Realized Experiences in GIP and GCDP o External market potential of entity (student population) • These factors are still to be adjusted according to external economic indicator GDP/PPP per capita (other factors are better in theory, but in practice prove hard to measure and find as objective) Current State • Global Finance Sub Committee evaluating results of simulations and deciding on models to bring forward for IPM 2013 legislation Target Condition: • A revised distribution model to be legislated by IPM 2013 • Model should represent higher payment of entities with more ability to pay which are currently underpaying due to external factors and vice versa • Would align overall investment ability of global plenary with specific entities ability to invest

Global Finance Legal Board During IC 2012 a Global Finance and Legal Board was established through legislation. It is established as a permanent virtual unit to provide constant and consistent support and development around Financial and Legal issues to the AIESEC network. It reports to AI VP Finance, but is run independently It currently has four divisions: 1. Education; 2. Standards 3. Statistics A physical planning meeting took place in Prague in December 2012. Please check here for plan and output on how to support the Global Network on Finance and Legality: http://www.myaiesec.net/content/viewwiki.do?contentid=10240825

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Financial and Legal Report 2012-13: Quarter 2 (Sep – Nov): Executive Summary Key achievements and strategy analysis

! Project Description: Sustainable Financial Management of AI. Invest organizational resources towards AIESEC 2015 MoS achievement. Managing Legality of AI Impact on team purpose: Allow s AIESEC International to operate.

Budget – Quarter 2 Profit & Loss Overall • € 29k surplus in quarter (total for Q1+Q2: € 53k) • Costs in line with budgets • Global Partner revenue is reasonable this year but dropping from 12/24 months ago • Link: http://www.myaiesec.net/content/viewfile.do?contentid=10245171 Cost control • Expense lines generally on budget • No unexpected costs in Q although some travel budgets have been used heavily. They will be re-allocated in Q1 to reflect strategic priorities and to stay in budget. Revenue and sales • Sales revenue € 22k above break-even budget for the quarter • Projected sales result € 100k above minimum budget (down from € 250k last year) • Projected revenue for 2013-14 significantly down due to major reductions in contracts and drop in partnerships. Proposed 2013/14 budget will be significantly down due to these revenue projections. Will result in reduced capacity of AI.

Cash and liquidity Corporate Receivables • € 131k as of 30.11.2012 (€ 70k older than 90 days) • Situation similar to Q1 Entities in debt: (payment over last 12 months compared to simulated year fee) Ireland:€ 20,590 (€ 5000 paid back; Simulated yearly fee € 5,596): 89% UAE: € 12,983 (€ 300 paid back; Simulated yearly fee € 4,223): 7% Botswana: € 2,865 (€ 1,400 paid back; Simulated yearly fee € 1,580): 88% Rep. of Macedonia: € 970 (€ 712 paid back; Simulated yearly fee € 1,394): 51% Cash flow: • € 100,000 negative cash flow Q2 – as predicted (non-member fee Quarter) • Net cash end of Q1: € 2m (includes Global Funds and AI investments and reserves) • Operational Reserves (end 11-12 fin year): € 1,171m (12 months operations)

Investments Quarter 2 investments made • NPS Phase 1 implementation: € 15k (Initial Pilot phase € 5,5 k for total of € 20,5k this year) (another € 20k invested by entities themselves) • Expansion investment decision of € 5k into Central America expansion summit made. Cancelled due to operational challenges in execution • € 1k invested into Pilot Project of intensive consultancy and support to AIESEC France. • € 10k EUR invested into reprogramming of back end and redesign of front end of aiesec.org for security purposes and brand/marketing purposes Long term evolvements: • NPS Customer Feedback system in global funds around € 65k per year • Long term TCS contract (3 years) of yearly € 107k under negotiation for myaiesec.net System Development and. To be signed in Jan 2013 • Audit sponsorship by PwC Netherlands worth € 15k annually ended after 15 years. AI thanks PwC for its sponsorship and is currently evaluating next steps. Cost will come from operational reserves as no budget is allocated.

Legal Update of AIESEC International

Tax • •

No outstanding issues with Tax authorities Corporate Tax agreement process started with lawyers – initial phase.

Employment • All employees legally working and residing in the Netherlands Articles of Association • To be re-legislated and approved at IPM 2013 to be in accordance with AIESEC Way – were on hold due to various issues since IPM 2009 Trademark • Trademark registration is going slow although there is global funds to support – Appears that the network is not reacting appropriately • Y2B trademark registration again a discussion on AI team ! would like repeated conversation with SG on it


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