IFC Financials 2015 : Private Sector Matters for Development

International Finance Corporation

Washington, DC:World Bank Group

关键词: financial statements;    client services;    liquid assets;    funding resources;    risk management;   

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

International Finance Corporation (IFC or the Corporation) is the largestglobal development institution focused on the private sector indeveloping countries. The accounting and reporting policies of IFC conform to accountingprinciples generally accepted in the United States (GAAP).IFC’s accounting policies are discussed in more detail in Section VI,Critical Accounting Policies, and in Note A to IFC’s ConsolidatedFinancial Statements as of and for the year ended June 30, 2015 (FY15Consolidated Financial Statements).Management uses Income available for designations (AllocableIncome) (a non-GAAP measure) as a basis for designations of retainedearnings. Allocable Income generally comprises net income excludingnet unrealized gains and losses on equity investments and netunrealized gains and losses on non-tradingfinancial instrumentsaccounted for at fair value, income from consolidated entities otherthan AMC, and expenses reported in net income related to prior yeardesignations.