bd_report 2010

bd_report #24 THE BERNE DECLARATION

JUNE_2011

CONTENTS

2

Editorial Those are my principles …

4

International Finance Relations World Bank and Export Risk Insurance —Contradictions and Inconsistencies

5

Consumers Aware eaters are socially responsible eaters

6

Private Finance program BD Forces Swiss Banks to Acknowledge Human Rights

7

Trade Politics And The WTO Trade Policy: Human Rights on the Agenda Now!

8

Agriculture, Biodiversity And Intellectual Property Biodiversity Requires Justice

9

Public Eye Awards 20’000 Votes and a Beam of Light

10

Clean Clothes Campaign Switzerland Clean Clothes Campaign – Voice of the True Fashion Victims

11

La déclaration de berne The activities of the Romandie chapter in 2010

12

Finances Balance Sheet Accounts Notes

15

THE BERNE DECLARATION More than 40 Years of Commitment

2

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EDITORIAL

«Those are my principles, and if you don't like them...

BY BERNHARD HEROLD, PRESIDENT

…well, I have others», Groucho Marx is quoted to have said once.

When going through all the different topics the Berne Declaration worked on in 2010, I get the feeling that every time there is another manmade disaster - a result of greed and negligence - the people responsible for it start talking about how they will start living up to strong moral principles, fix broken systems, improve corporate social accountability and the like. But as soon as the media attention shifts to other issues, they all turn to their other (true) principles: pure greed. Take the explosion of the Deepwater Horizon offshore oil drilling unit resulting in the largest oil spill in US history as an example. This incident is nearly forgotten although it happened only a year ago! Or: Despite the financial crisis of 2008/2009, bank managers are back at getting big bonuses and have started to fight off tighter banking.

This is why we need organisations like the Berne Declaration, who don’t jump from one topic to the next, but who follow up on issues

year after year with patience, insistence and passion. In this edition of the BD-News you can read about some of the success stories, like the fight against bio piracy and for a strong Nagoya Protocol during the International Year on Biodiversity. The BD also succeeded in getting one of the big Swiss banks to publish a summary of their internal guidelines dealing with environmental and social challenges. Now we will need to make sure that they stick to their principles.

As consumers, we too use several value sets and should reflect more about our own principles.

These principles are at stake when we buy clothes made by woman and men not earning enough for a decent living or when we consume meat produced on the basis of soya grown on tropical soils or eat chocolate produced with cocoa that involves child labour. Let’s stay true to our own moral principles, but also continue to fight hard to make our governments, international finance institutions and in particular banks and big corporations stick to theirs.

IMPRESSUM BD Report #24, June 2011 CIRCULATION 500 ex. PUBLISHED BY the Berne Declaration (BD), Dienerstrasse 12, Postfach, 8026 Zürich, tel. ++41 44 277 77 00, fax ++41 44 277 70 01, info@evb.ch, www.evb.ch; Déclaration de Berne, Rue de Genève 52, 1004 Lausanne, te. ++41 21 620 03 03, fax ++41 21 620 03 00, info@ladb.ch, www.ladb.ch EDITOR Susanne Rudolf PRINTED on 100% recycled paper.

POSTAL ACCOUNT EVB: 80-8885-4 POSTAL ACCOUNT DB: 10-10813-5

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3

INTERNATIONAL FINANCE RELATIONS

World Bank and Export Risk Insurance — Contradictions and Inconsistencies

BY CHRISTINE EBERLEIN_PROGRAM COORDINATOR FOR «INTERNATIONAL FINANCIAL RELATIONS»

In South Africa the power utility Eskom is building the world’s fourth largest coal fired power plant with a capacity of 4800 MW. In 2009, Eskom ran out of money and applied to the World Bank for a loan of 3.75 billion USDollars. Not only will that increase South Africa’s CO2 emissions by 7.3 percent, as BD learned from local groups, but the development of 40 new coal mines to supply the required fuel will cause great new problems for the environment. The BD related its concerns to the Swiss Executive Director, Mr. Mordasini, at the World Bank, but he and his team valued the economic output stronger than the environmental concerns. After the loan was approved in April 2010, the BD joined a coalition of NGOs that opposes World Bank investments in harmful fossil energy projects.

The Ilisu Project was back in the headlines last year. After Swiss, German, and Austrian export risk insurers bowed out in 2009, Turkish companies with local financing are now building the controversial dam on the Tigris River. BD denounced the renewed participation of Swiss companies and the displacement of villagers in Ilisu who’s fields were confiscated by the government without compensation or new farmland. We also summarized the lessons of Ilisu in various technical papers presented at international conferences in Den Haag and at a global meeting of people affected by dam projects in Mexico.

4

In 2010 the BD also critiqued that the Swiss export risk insurance (SERV) still lacks transparency and does not adequately assess human rights. BD and other NGOs submitted letters to the OECD which is currently revising the guidelines for Export Credit Agencies, demanding better environmental and social safeguards. BD also raised specific concerns against a SERV-guarantee for ABB electronic part deliveries in generating power for an aluminum smelter under construction in Iceland. Construction on the project was begun even though there is not enough geothermal power for the production of aluminum. Besides being extremely costly, the development of new geothermal projects has a severe environmental impact.

Outlook 2011 In 2011, BD will take a closer look at the World Bank’s climate fund, provide input for the revision of the World Bank’s energy strategy and continue to oppose destructive projects. With regard to SERV we will continue to press for stronger guidelines on environmental standards and human rights.

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CONSUMERS

Aware eaters are socially responsible eaters

BY ANDREA HÜSSER_PROGRAMM COORDINATOR FOR «CONSUMERS»

Eating is a private matter. Many people feel strongly about that. Especially when it comes to eating meat they resent being told what to do.

That’s why the habits of carnivores are hard to break. But it is precisely through meat consumption and its many effects on the global South that we, as consumers, bear a great deal of responsibility: we shape the demand – which is why food is no longer just a private matter.

Soybeans for animals devour the land Last summer the BD published a documentation entitled « Meat – less is more » that focuses on the social consequences of soy production.

Switzerland imports tons of soybeans to feed its livestock. In Brazil, Argentina, and Paraguay the massive expansion of soy cultivation for export is having disastrous effects on rural communities and their way of life. Vegetable growing is abandoned, food prices soar. Soy planting also drives deforestation, pollutes nearby villages with pesticides and industrial wastes, and causes fights over land that lead to threats of violence or death.

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Child labor remains a problem Even eating chocolate is no longer a purely private pleasure. Exploitation through child labor and the abject poverty of cocoa farmers sadly remain a very real issue to this day. In May 2010, the BD went back and asked Swiss chocolate companies about their conditions of production. While the companies generally talked more openly about their activities than in the past, few of them had actually taken effective steps to promote fairer pay. As a result, BD with like-minded NGOs and labor unions founded an international cocoa network to better coordinate our lobbying efforts, promote information exchange and put pressure on international corporations.

Outlook 2011 Questions like how much meat and which chocolates to eat will continue to engage our attention in 2011. In the campaign month of May our advice to consumers will be to order less meat; to restaurants and their chefs we say: offer more veggie menus! Plus, of course, new tips for consumers throughout the year!

5

PRIVATE FINANCE PROGRAM

BD Forces Swiss Banks to Acknowledge Human Rights

BY ANDREAS MISSBACH_PROGRAMM COORDINATOR FOR «PRIVATE FINANCE PROGRAM»

From toxic waste in Ivory Coast to forced population displacements in Papua-New Guinea: CS and UBS, Switzerland’s largest banks, do business with companies that are caught up in controversies over human rights.

We researched and documented these links on our campaign website (www.bankenundmenschenrechte.ch). Human rights at issue include the right to life, the right to security, the right to health and the right to food.

meeting. Also, both banks have published guidelines that significantly restrict their business dealings with some of the most controversial manufacturers of cluster bombs and anti-personnel mines.

Last but not least, a breakthrough of sorts was achieved on the issue of transparency: in October 2010, Credit Suisse publicly posted the first summaries of their internal instructions and guidelines on dealing with industries that represent a social or environmental hazard.

Still, we must keep up the pressure to compel the banks to disclose their complete standards and implement a policy of comprehensive observance of human rights.

Outlook 2011 Although Switzerland was forced to offer concessions on tax evasion, nothing has changed for developing and emerging countries. We will continue to speak out against tax evasion from the South and work with our local partners there to make sure that Switzerland improves its record on tax evasion from developing countries.

The BD urges CS and UBS to take human rights seriously. Banks are required to examine the effects of their business activities on human rights, develop comprehensive human rights guidelines and embed the respect for human rights in their standards and processes. These guidelines and standards should be publicly accessible. BD is not alone in making these demands. They are based on the work of Professor John Ruggie, UN-special representtative on business and human rights, who demands that companies develop and implement due diligence programs to guarantee the observance of human rights.

We’ve already had some success with our campaign. At UBS, we had the opportunity to present our concerns and our arguments to Board Chairman Kaspar Villiger in a personal

6

bd_report 24

TRADE POLITICS AND THE WTO

Trade Policy: Human Rights on the Agenda Now!

BY THOMAS BRAUNSCHWEIG_PROGRAMM COORDINATOR FOR «TRADE POLITICS»

As BD predicted, the Doha-Round of the World Trade Organisation (WTO) made no progress in 2010. Although WTO-chief Pascal Lamy has again called for a concerted effort to conclude negotiations in 2011, the odds for a successful completion are not too good. This will not change as long as the industrialized countries do not allow fairer trade relations with developing countries.

For the BD, the stalemate in multilateral negotiations means we must focus on lobbying for changes in the bilateral free trade agreements. With our documentation about Swiss trade policy and its human rights record we substantiate our demand for human rights impact assessments. Our efforts prompted the UN-Committee on Economic, Social and Cultural Rights to suggest in its country-bycountry report that Switzerland make an extra effort to assess the impact of its trade policies on the economic, social and cultural rights in partner countries. Much like BD has done, the committee reminded Switzerland that demands for a stronger protection of intellectual property rights affect access to drugs and thus contravene the right to health.

bd_report 24

In 2010, the BD and several international organisations hosted a top-level expert conference on trade agreements and human rights in Geneva. The conference report and the principles derived from it for the implementation of human rights assessments are important tools to guide the Swiss government in the direction of a trade policy that is human rights compliant.

We also joined forces with like-minded organisations in Switzerland and drafted a position paper for the upcoming negotiations for a planned free trade agreement with China. Our demand is clear—and in the event of a trade agreement with China must not be ignored: human rights issues are explicitly on the agenda.

Outlook 2011 The BD will continue to remind both government and parliament that human rights must not be sacrificed to short-term economic interests. In doing so we will seek to cooperate with the Swiss Competence Center for Human Rights and the Federal Department of International Law. Moreover, we plan to develop a game about world trade to bring the issue to the attention of young adults.

7

AGRICULTURE, BIODIVERSITY AND INTELLECTUAL PROPERTY

Biodiversity Requires Justice

BY FRANÇOIS MEIENBERG_PROGRAMM COORDINATOR FOR « AGRICULTURE, BIODIVERSITY AND INTELLECTUAL PROPERTY »

During the International Year of Biodiversity 2010 this topic was high on the BD agenda. Our interest was focused on the question of who actually benefits from the use of genetic resources and traditional knowledge. In January, our objection to a pelargonium patent was sustained. As a result, Schwabe of Germany chose to withdraw all the other patents to which we had objected, as well. We also showed how Nestlé had gained a patent on the cosmetic uses of rooibos in contravention to South African law and the rules of the biodiversity convention.

The case highlights the importance of a legally binding agreement on bopiracy. BD was also prominently involved in the negotiations for the Nagoya Protocol – as a member of various preliminary working groups early in the year and then as part of the Swiss delegation at the Conference of Parties to the Biodiversity Convention in Nagoya. Although the adopted protocol is a definite improvement, many open questions remain. The important question now is how the protocol will be implemented on a national level.

With the coalition « No-patents-on-seeds » we collected over 100,000 signatures for a petition against patents on life that we submitted to the European Patent Office. We helped organize a conference on this topic that had a significant response (if you missed it, there is a report about the conference on our website). Another organisation founded by BD became the first civil society grouping to be granted observer status at the International Association for the Protection of Plant Varieties. From now on, we will be even better positioned to support the rights of farmers and promote biodiversity.

8

In June, we spread the word among consumers that the Toscanella tomatoes sold in supermarkets are actually a Syngenta brand – a product of the very company that makes and sells paraquat and thus is responsble for countless pesticide victims. Many consumers and members were dismayed to learn of this connection.

Outlook 2011 In 2011, the BD will broaden its focus on biodiversity in agriculture while continuing to keep an eye on paraquat, patents, and the protection of varieties.

Our main concern in dealing with these issues we will be the violation of basic human rights.

bd_report 24

PUBLIC EYE AWARDS

20’000 Votes and a Beam of Light

BY OLIVER CLASSEN_MEDIA SPOKESMAN AND COORDINATOR «PUBLIC EYE»

An Internet vote with a result that surpassed all expectations and some bright lights in a place where nobody expected them were the high points of the eleventh Public Eye event last January. On the other hand, no one was terribly surprised when the «winning» companies failed to show up in Davos to accept their awards. The People’s Award proved very popular again and drew 20,000 online-votes, double the number of a year before – no doubt helped by a Facebook campaign and some highly visible media reporting (e.g. on spiegel.de) about the awardwinning companies Roche and Royal Bank of Canada. This success and the charming Julia Jentsch, who hosted the awards ceremony, helped us get over the last minute frustration of losing both of our high-profile speakers, Jürgen Trittin (illness) and Joseph Stiglitz (cancelled flight) to circum-stances beyond our control.

«The ongoing financial crisis ruthlessly revealed the systemic weaknesses of capitalism as we know it and thus made it treatable», said Economics Nobel-Laureate Stieglitz in his video message. Stieglitz, who has proposed binding rules for transnational corporations, warned that «market fundamentalists were already coming out of hiding again, ready to weaken the newly self-confident political sphere». Alternative institutions like the Public Eye, he continued, were particularly important in times like these.

bd_report 24

Ten days before the opening of the annual WEFmeeting, BD and Greenpeace turned the bright lights of prime time television on the very discreet annual «Rive Reine» conference that brings together the Switzerland’s top business and political leaders. While the country’s movers and shakers were consorting at the invitation of Nestlé, the evening TV-news magazine «10 to10» carried our message «Public Eye is watching you» and our demand for transparency at this secretive high-level meeting into 850,000 Swiss living rooms. National print media picked up on the story and produced a number of background reports on the history, purpose, and substance of the «Rive Reine» conference, which most people had never even heard about.

O U T L O O K 2 0 11 At the Public Eye in Davos the world’s most wicked corporations receive their due at a media conference this year. Politicians and experts will report about current global, European, and Swiss initiatives for more and better corporate accountability. As for «Rive Reine» – we're not done yet.

9

CLEAN CLOTHES CAMPAIGN SWITZERLAND

Clean Clothes Campaign – Voice of the True Fashion Victims

BY CHRISTA LUGINBÜHL_PROGRAMM COORDINATOR FOR «CLEAN CLOTHES COMPAIGN»

10 Cents for a Living Wage The legal minimum wage in most apparel manufacturing countries covers only 30-60% of daily expenditures, on average. The Clean Clothes Campaign (CCC) and its partners demand a living wage for seamstresses. Last summer, the BD launched a campaign to promote this goal (10rappen.ch): in just 9 weeks 31,425 people sent notes of protest to companies that have not yet pledged to pay a living wage. With members of the Asia Floor Wage Alliance (AFW), BD also hosted a living wage workshop for companies.

Some 80 companies will be rated on social responsibility in the new edition of our business survey. The results are available as a pocket guide or an iPhone application („Fair Fashion“).

The rating reveals how committed to fair production the various companies actually are.

O U T L O O K 2 0 11 The CCC acts as a voice for some 30 million seamstresses around the world, reminds Swiss fashion companies of their responsibility, and keeps consumers informed about abusive business practices in the apparel industry. The campaigns for a living wage and for a global stop to sandblasting will be continued in 2011.

Major wage protests erupted in Bangladesh and Cambodia in 2010. In view of the repressive government response against the protesters, CCC felt compelled to make a series of urgent interventions, and many of the detained workers were freed as a result.

Deadly risks in the work place A CCC-conference held late last year in Istanbul adopted a resolution for a global stop of sand blasting in the clothing industry. Sandblasting gives jeans that coveted «used look» – while many of the workers who do the sandblasting quickly succumb to silicosis, an incurable disease of the lung. Numerous fashion firms responded and vowed to stop the practice but so far not a single company has assumed responsibility for the damaged health of workers already suffering from silicosis.

Are you shopping right?

In a solidarity action early last year, BD – in record time! – sold 2000 pair of protest underwear made by former Triumph seamstresses in Thailand. In the summer of 2009, the Triumph had ordered mass lay-offs without negotiating with the labor unions. An OECD-appeal is still pending at the State Secretariat for Economic Affairs SECO.

10

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LA DÉCLARATION DE BERNE

The activities of the Romandie

BY PATRICK DURISCH AND OLIVIER LONGCHAMP

The Section Romandie works in close cooperation with the Swiss German Section.

Since November 1, 2009, Geraldine Viret, has been in charge of promoting issues discussed in the German Section to the local Romand media.

The Romandie focuses on two topics: access to medications for developing countries and international finance and tax policy.

Pharmaceutical Research and Diseases of the South In May 2010, BD attended the 63rd world health assembly in Geneva. We criticized the fact that economic, political, and private interests increasingly crowd out the health needs of the general public and publicly commented on the conflicts of interest within the WHO Expert Committee. The experts had been entrusted with examining alternate financing options to promote research for diseases of the South. The efforts of the committee appear tainted because secret links to the pharmaceutical industry were found to exist.

The patent-driven approach to medicinal innovation is reaching its limits today. As a result, people in less developed countries are excluded while the rising cost of drugs increasingly undermines even public health systems in wealthier nations. BD supports pharmaceutical research that serves the public interest.

Trade Agreements Against Counterfeiting In 2010, BD opposed the controversial AntiCounterfeiting Trade Agreement (ACTA, trade agreement against product piracy and intellectual property violations). It is being drawn up by some of the world's richest countries in secret negotiations - away from public scrutiny. Under the cover of consumer protection, the agreement effectively increases the protection of intellectual property. During the negotiations in Lucerne, BD and other organisations voiced concerns that legally manufactured generics were increasingly treated just like counterfeit drugs. Under mounting international pressure the draft agreement was made public and improved. Yet the final draft

bd_report 24

still jeopardizes the generics trade and thus the access of poor countries to urgently needed medications. The secrecy of the proceedings and the exclusion of developing countries from these crucial negotiations are inacceptable. BD urges the Swiss government to reject the agreement.

Potentate Moneys – the New Law Falls Short In October the Swiss parliament approved the law about the return of unlawfully acquired assets of politically exposed persons (PEPs). It allows Swiss authorities to confiscate the unlawfully acquired assets and return them to the population of the respective country..

The BD welcomes such a law. It strengthens the legal mechanisms needed to combat illegal money streams. In particular, it allows the authorities to block and confiscate the assets of PEPs unless the latter can prove that they rightfully acquired them. Reversing the burden of proof constitutes a big step forward. But, the new law also has several flaws.

BD regrets that the law only applies under a very limited set of circumstances. The country claiming the assets must have submitted a request of judicial assistance for the funds in question and then be judged „powerless“. It is highly unlikely though, that the authorities of a “powerless” state or whose judiciary is obedient to the will of a potentate will submit a request of judicial assistance Therefore it is regrettable, , that civil society forces have no right to request the blockage, confiscation, and return of unlawfully acquired assets.

The BD also regrets a provision that permits the return of blocked assets by way of an „amicable settlement“. Under this provision the Swiss government may seek a political agreement with the country of origin to return the blocked assets. This „amicable“ restitution automatically ends all current judicial proceedings in the matter, both in Switzerland and abroad.

11

BALANCE SHEET

ERKLÄRUNG VON BERN

Assets

CHF

Current Assets

Liquid Assets

1

2'094'041

Accounts receivable

2

38'978

Inventory

8'214

Accrued Income and prepaid

3

Total current assets

Capital assets

DÉCLARATION DE BERNE

31.12.2010

31.12.2009

CHF

CHF

11%

155'103

97'304

59%

89'528

‐56%

8'531

1'273

570%

19'491

‐58%

—

—

50'553

27'902

81%

21'344

23'604

‐10%

2'191'786

2'021'748

8%

184'978

122'182

51%

Financial assets

4

85'883

26'173

288%

3

757

600

26%

Fixed assets

5

97'504

133'959

‐27%

1

5'890

8'402

‐30%

Intangible assets

—

—

2

4'600

0

Total capital assets

183'387

160'132

11'247

9'002

Total assets

2'375'174

196'225

131'183

31.12.2010

31.12.2009

Change

CHF

1'884'827

2'181'879

15% 9%

Change

25% 50%

Liabilities

Outside capital

Accounts payable

6

54'309

0

4

7'187

83'835

‐91%

Deferred income

6

197'636

258'923

18'766

13'694

37%

long‐term liabilities

—

—

5

60'000

—

Accrued liabilities

60'000

60'000

0%

—

—

Total outside capital

311'945

318'923

‐2%

85'953

97'529

Fund capital

Employee funds

7

470'000

360'000

31%

—

—

Project funds

8

760'345

702'345

8%

6

46'121

—

Total fund capital

1'230'345

16%

46'121

—

Organizational capital

Organizational capital

800'611

3'654

660

454%

Reserves

—

—

7

55'000

30'000

83%

Surplus

9

32'273

30'773

5%

5'497

2'994

84%

Total organizational capital

832'884

800'611

4%

64'151

33'654

91%

Total Liabilities

2'375'174

191'225

131'183

12

1'062'345

769'838

2'181'879

‐24%

4%

9%

‐12%

50%

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ACCOUNTS

ERKLÄRUNG VON BERN

Income

2010

2009

DÉCLARATION DE BERNE Change

2010

2009

CHF

CHF

CHF

CHF

Donations

10

1'463'292

1'231'920

19%

321'113

322'263

Legacies

11

28'000

453'845

‐94%

6'596

0

Membership fees Other project income

Change

0%

924'672

901'800

3%

280'688

257'992

9%

12

522'670

465'655

12%

8

111'119

71'790

55%

Selling products

40'551

42'412

‐54%

14'079

6'560

115%

Other income

11'342

11'063

3%

1'510

1'800

‐16%

Total income

2'990'617

‐4%

735'105

660'405

11%

Cost

Project costs

Personnel costs

‐913'146

‐802'060

14%

9

‐302'759

‐239'142

27%

Other project costs

13

‐876'895

‐622'100

41%

‐136'442

‐107'067

27%

Total project costs

‐1'790'041

‐1'424'160

26%

‐439'201

‐346'209

27%

Key services/marketing

Personnel costs

‐429'716

‐451'159

‐5%

9

‐117'740

‐152'894

‐23%

Member services

‐124'449

‐147'434

‐16%

‐62'441

‐72'151

‐13%

Member acquisition

‐41'191

‐34'198

20%

—

—

Fundraising

‐39'293

‐35'775

10%

Operational cost

‐187'301

‐174'575

7%

— ‐66'217

— ‐54'506

21%

Other costs

‐55'346

‐74'614

‐26%

‐5'145

‐7'690

‐33%

Depreciation and amortization

‐39'399

‐40'005

‐2%

‐6'986

‐11'259

‐38%

Total key services /marketing

14

‐4%

‐258'529

‐298'499

‐13%

‐916'694

3'106'695

‐957'760

Net operating income

283'882

724'775

‐61%

37'376

15'697

‐5'068

‐4'975

2%

‐2'692

‐2'494

8%

15

‐113'000

21'937

‐615%

231

207

12%

Financial profit

‐118'068

16'962

‐796%

‐2'461

‐2'287

8%

Net organizational income

165'814

741'737

‐78%

34'915

13'409

160%

‐28'000

‐452'745

‐94%

7

‐25'000

‐5'000

400%

— ‐4'418

— ‐5'415

138%

Financial expenses Financial income

Allocation legacy to project

8

All. of personell funds/ accrual

7

‐110'000

‐260'000

‐58%

Extraordinary

4'459

1'781

150%

Annual income

32'273

bd_report 24

30'773

5%

5'497

2'994

‐18%

84%

13

NOTES

ERKLÄRUNG VON BERN

1 Our current funds increase continuously as a result of high donor giving. 2 Accounts receivable include invoices outstanding to people who ordered materials from us, as well as our rental deposit. Amounts are subject to considerable fluctuation at year’s end. 3 These are balances carried forward of already disbursed expenditures for 2011, mostly regarding the Public Eye on Davos event that takes place in January 2011. On the other hand, there are booked revenue from partners, relating to the year 2010, that have not arrived yet.

4 Financial assets as of 12. 31. include: shares 15'833 (ABB 792, UBS 154, Novartis 8'792, Syngenta 1'094, ABS 5’000, claro 1), Loans 70'000 and a share certificate of 50 from Mobility. Moreover the rent deposit of 25 081Sfr. On the shares of UBS, ABB, Novartis and Syngenta we have we have recorded a loss of 270 Sfr. within a year. 5 Despite ongoing investments for the renewal of our infrastructure our fixed assets are declining steadily due to the high cost of depreciation on the 2007 rebuilding costs. 6 Liabilities (=accounts payable) and transitory liabilities are about as high as the year before. This includes not yet arrived invoices for completed projects as well as funds received in advance for upcoming projects in 2010. 7 The personnel fund is designed to protect salaries in times of crisis. It contains earmarked reserves to secure salaries for four months. 8 Legacies and of major donor gifts enabled us to allocate nearly 60’000 francs to the project fund. 9 We conclude the year with a net profit of 32‘273 Sfr. 10 Donations have increased by one fifth.

11 The amount of legacies received 2009 remains unique. 12 Food projects 79'945, consumer projects 15'550, internal finances 49’955, financial center Switzerland 27'940, textiles 147'030, trade policy+ WTO 16'000, Public Eye on Davos 123'173, school outreach project 6'780, contributions from organizations and foundations 56'297. 13 Food 89‘763,

14

consumers 23‘544, intern. finances 16‘384, financial center Switzerland 77'845, textiles 172’695, trade policies 7’617, Public Eye on Davos 150’038, Baobab childern’s book fund 60’000, school outreach program and youth work 20’520, special campaign 74’715, documentations 92278, BD-Report 2’625, share of costs for magazine (1/3) and distribution (1/3) 50215, interdisciplinary actions 18856. 14 We were able to reduce administrative overhead again this year. 15 This concerns a balance sheet adjustment of our reserves in euros and dollars.

DÉCLARATION DE BERNE

1 The increase in fixed assets is related to the purchase of furniture (1'290) and hardware (2'119). 2 Purchase of licenses for new version of our management program for 5'520 3 Change the value of Roche and Novartis shares as well as the purchase of one Syngenta share. 4 Outstanding invoices on 31 December 2010. 5 The long-term debt is a loan from the Swiss German section of the DB. In 2010, this amount- until then considered a short-term loan - was converted into long-term loan designed to support the Romandie section. 6 Funds received in 2010 for two projects which are being realized. 7 The amount of 30 000 francs on January 1, 2010 is a reserve for contractual obligations. We have increased the reserves of 25,000 Sfr. (10 000 Sfr. are for political projects and 15,000 Sfr. for the renewal of the ITequipment). 8 We received funding from the Fédération genevoise de coopération (FGC), the Fédération vaudois de coopération (Fedevaco), the Mott foundation and Action de Carême et de Pain for the next CCC campaign. Read page 22for an account of the earmarked funds. 9 The increase in personnel costs is due to the creation of a new position for communication and campaigns (80%) in November 2009.

Noteworthy: This position is partly financed by the Swiss German section of the DB.

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THE BERNE DECLARATION

More than 40 Years of Commitment The Berne Declaration (BD) aims to combat the root causes of poverty, not only its effects.

As part of a worldwide network of human rights groups, environmental and development organizations, the BD promotes a more equitable and humane global development and takes a critical view of globalization.

The Berne Declaration (BD) is an independent organization specializing in questions of development. Financed for the most part by its members and donors, the BD operates two autonomous offices in Zurich and Lausanne and a small branch office in Bellinzona. The BD is committed to global justice and addresses issues of trade policy, agriculture, food, fair trade, and economic relations in general. It seeks to influence the public debate and decisionmakers on issues of development policy in Switzerland; it informs the public about unequal relations between North and South; and it intervenes with international institutions of finance and economics.

members in Switzerland and is financed by membership dues, donations, and the sale of its own publications.

The BD Report appears once a year and provides a summary of the past year’s activities in the various BD program sectors. The BD Report is distributed free of charge to an international public and is also available in digital form at www.evb.ch.

The Berne Declaration was founded in 1968 by a group of protestant theologians as a manifesto about “Switzerland and the developing world”.

1000 individuals signed this manifesto and committed to donating 3 percent of their income to development cooperation. In 1971, the Berne Declaration was incorporated as a non-profit association. Today, the BD has over 21,000

Send donations to: Postal account 80-8885-4, IBAN CH69 0900 0000 8000 8885 4 Bank account Zürcher Kantonalbank, 8010 Zürich, Account No.:1137-0604.500, Clearing No.: 737, Swift: ZKBKCH//80A, IBAN CH94 0070 0113 7006 0450 0, Account of: Erklärung von Bern, Dienerstrasse 12, 8026 Zürich

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BD_REPORT

for further informations see

http://www.evb.ch/en

Erklärung von Bern Dienerstrasse 12, Postfach CH-8026 Zürich www.evb.ch Tel. +41 (0)44 277 70 00 Fax +41 (0)44 277 70 01

Déclaration de Bern 52, rue de Genève CH-1004 Lausanne www.ladb.ch Tél. +41 (0)21 620 03 03 Fax +41 (0)21 620 03 00

Dichiarazione di Berna Caseslla postale 1356 CH-6501 Bellinzona www.db-si.ch Tel. +41 (0)44 372 29 76 Mobile 079 592 77 46