ROKPA SWITZERLAND

Financial statements

Balance sheet for ROKPA Switzerland in CHF

31.12.2007 31.12.2006 31.12.2007 31.12.2006Assets CHF CHF Income CHF CHF

Cash and equivalentsDonations projects/sponsorshipsTibet 662'186.25 727'835.55

Cash in hand/Post/Bank 460'221.52 506'177.93Donations projects/sponsorshipsNepal 220'098.90 219'990.15

Receivables/ Transitory assetsDonations projects/sponsorshipsIndia 38'175.00 34'413.00

Receivables 130'750.00 21'750.00 Independent donations 620'820.45 424'952.40

Withholding tax receivable 197.33 142.97Sales income shop/markets/cards/DVDs 38'892.85 23'121.55

Transitory assets 3'931.10 11'611.60 Interest income 122'168.00 165'636.55Accounts receivable Miscellaneous income 944.44 408.46from associated organisations 7'250.05 0.00 Total income 0.00 13'491.20Total assets 602'350.00 539'682.50 1'703'285.89 1'609'848.86

Liabilities ExpenditureBorrowings Project payments to ROKPA INT.Clearing account ROKPA INT.* 148'507.53 20'380.47 Tibet 675'582.75 776'675.05Street kitchen deposit 3'180.00 5'973.20 Nepal 207'089.05 198'202.00Transitory liabilities 21'907.50 8'352.50 India 34'357.50 30'951.00Loans from 460'000.00 540'000.00 Independent donations 538'350.45 391'197.50

Switzerland projects fund 45'000.00 0.00Allocation to Swizerland projects fund 45'000.00 0.00

ROKPA Switzerland fund -35'023.67 -16'587.10

Expenses shop/markets/cards/DVDs Expenses events 13'136.25 12'056.35

Fund transfers -41'221.36 18'436.40 Expenses events 20'654.95 28'180.25Total liabilities 602'350.00 539'682.50 Staffing costs 133'702.60 107'000.35*Link account to ROKPA INT. Communications 7'467.00 20'716.60

Administration 69'166.70 63'306.25Fund transfers -41'221.36 -18'436.49Total expenditure 1'703'285.89 1'609'848.86

Income from donations (Switzerland) 2007Businesses 3% 3%Foundations 14% 14%Public institutions 8% 8%Church parish 3% 3%Private donations 72% 72%

The above figures were compiled from the annual accounts for 2006/2007 as audited by KPMG AG. The consolidated annual accounts under SWISS GAP FER can be found at www.rokpa.org or obtained from ROKPA’s head office in Zürich (Tel. 044 262 68 88).

*Includes CHF 7,855 or 0.5% for the reforestation programme in Tibet from the DEZA (Swiss Agency for International Cooperation)

Income and Expenditure statment for ROKPA Switzerland in CHF

Income from donations (Switzerland) 2007

Private donations72%

Church parish 3%

* Public institutions 8%

Foundations 14% Businesses 3%

ROKPA INTERNATIONAL

Financial statements

Balance sheet for ROKPA iNTERNATIONAL in CHF

31.12.2007 31.12.2006 31.12.2007 31.12.2006Assets CHF CHF Income CHF CHFCurrent assets 2'662'774.15 2'442'080.53 Donations Tibet 1'715'563.35 1'746'904.56Cash in hand/Bank 67'226.53 197'383.87 Donations Nepal 359'231.65 373'229.80Financial investments 2'131'643.59 1'912'379.00 Donations India 51'980.00 41'665.95Receivables withholding tax 6'622.85 4'942.24 Donations Africa 51'124.10 31'181.35Clearing account ROKPA Switzerland 148'507.53 20'380.47 Independent donations 866'290.77 623'555.15Transitory assets 8'773.65 6'994.95 Income from ROKPA Shop 267.95 0.00Credit ROKPA Switzerland 300'000.00 300'000.00 Interest 60'632.06 42'161.67Total assets 2'662'774.15 2'442'080.53 Income from securities 21'571.85 64'478.00

Currency income 4'013.14 56.70Liabilities Total income 3'130'674.87 2'923'233.18Borrowings 81'627.80 15'108.41Deposit street kitchen 3'934.70 2'108.41 ExpenditureClearing account project payments* 76'250.00 13'000.00

Payments for projects/sponsorships Tibet 2'458'217.00 2'262'600.00

Transitory liabilities 1'443.10 0.00Payments for projects/sponsorships Nepal 179'784.64 95'612.75Payments for projects/sponsorships India 51'600.01 18'000.00

ROKPA INTERNATIONAL funds 2'581'146.35 2'426'972.12

Payments for projects/sponsorships Africa 41'045.85 39'500.00

Total funds 2'426'972.12 2'188'314.16 Rent 25'232.35 20'053.70

Increase in funds 154'174.23 238'657.96Wages inc. social securitycontributions 173'940.35 132'085.25

Total liabilities 2'662'774.15 2'442'080.53 Communications 4'757.05 14'047.90Administration 5'167.65 24'020.95

*Project costs already recognised but not yet paid Travel costs 20'370.20 12'274.85Securities expenses 2'260.00 10'189.00Currency expenses 380.19 56'190.82Misc. expenses 13'736.35 0.00Increase in funds 154'174.23 238'657.96

Total expenditure 3'130'674.87 2'923'233.18

Income and Expenditure statment for ROKPA International in CHF

The above figures were compiled from the annual accounts for 2006/2007 as audited by KPMG AG. The consolidated annual accounts under SWISS GAP FER can be found at www.rokpa.org or obtained from ROKPA’s head office in Zürich (Tel. 044 262 68 88).

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15

ROKPA is the Tibetan word for “help” and “serve”. ROKPA has set itself the goal of helping to improve the lives of people in need in whatever way possible, independent of religion and culture. Countries of emphasis are Tibet and Nepal with numerous projects in the areas of education and health for children (schools, orphanages), the homeless (soup kitchens, medical aid), inhabitants of isolated areas (medical aid, forestation) as well as in the promotion of Tibetan herbal medicine. Registered associations ROKPA SWITZERLAND ROKPA INTERNATIONAL Zewo foundation The Zewo foundation aims to promote transparency and integrity in the charity sector. It awards a quality seal to those charitable organizations which collect donations and conducts a regular review to ensure that they are making conscientious use of those donations. Zewo quality seal The Zewo quality seal is awarded to those organisations which are transparent in the provision of information about their activities, keep clear and verifiable accounts and make effective and financially sound use of donations in line with their stated aims. The organisations must have properly functioning internal and external control structures and maintain high ethical standards in their procurement of funds and their communications

Located in Zürich, ROKPA Switzerland is responsible for fund raising in Switzerland, primarily for the projects in Tibet and Nepal. Board Heinrich M.Lanz (President)

Dr.iur.Jürg Flütsch Erica Koller Claude A.Ribaux Lea Wyler

Patrons: Dr.iur.Thomas Bär Walter Bosch Verena Diener Kurt E.Feller Trix Heberlein Prof.Dr.Konrad Osterwalder Robert Schenker Sandra Studer Andreas Vollenweider Dr.iur.Christian Wenger

Head office General manager: Erika Roos (50%) Secretary: Iris Steger (50%) Marketing/PR: Roya Saberi (40%) from 15.02.07 Andrea Widmer (5%)

Volunteers Finance Administration: Irma Lüde, Marlies Peyer, Eva Tobler Communications: Angela von Koblinski M.A. IT: Hari Ammeter Sales: Bea Schmutz, Margrit Stahel

Local offices BE: Katinka Kühnel, Haldenweg 11, 3626 Hünibach, Tel. 033 221 41 31

BL: Judith Flück, Blütenweg 4, 4102 Binningen, Tel. 061 422 09 24

SH: Margrit Stahel, Neuweg 62, 8222 Beringen, Tel. 052 685 17 63

With headquarters in Zürich, ROKPA INTERNATIONAL is the umbrella organisation for the worldwide 18 ROKPA country offices. It is responsible for all projects and child sponsorships in Nepal, Tibet, India, Zimbabwe and South Africa.

Board Dr.Akong Tulku Rinpoche (President) Lea Wyler (Vice-president) Syl Edelmann Elise Jacobsen Andrea Widmer

Head office Finance & Administration: Erika Roos (50%)

Iris Steger (50%) Roya Saberi (40 %) from 15.02.2007 Andrea Widmer (5%)

International branches Belgium, Germany, Finland, France United Kingdom, Netherlands, India, Ireland, Italy, Canada, Austria, Nepal, Poland, Spain, Switzerland, South Africa, USA, Zimbabwe

Volunteers Finance, Administration: Irma Lüde, Marlies Peyer, Eva Tobler Communications: Angela von Koblinski M.A. IT: Hari Ammeter, Translations: Sylvia Schneider

Auditors for both organisations: KPMG AG Badenerstrasse 172 8004 Zürich