¹ These include donations collected through flag days, donations that entail benefits to the donors and donations received for overseas purposes.
² This refers to costs directly incurred and paid for during fund-raising. They include such costs as advertisements, printing, publicity materials, rental of premises, logistics, hiring of commercial third-party fund-raisers, organizing games of chance, etc.
³ These are all resources applied by the charity in undertaking its work to meet its charitable objectives in the delivery of goods and services. Such costs include the direct costs of the charitable activities together with those support costs incurred that enable these activities to be undertaken
⁴ These are expenses which relate to the general running of the charity that provide the governance infrastructure which allows the charity to operate, to generate the information required for public accountability, and the strategic planning processes that contribute to future development of the charity.
⁵ These are generally unrestricted funds which the IPC is free to use for its programmes and operating costs e.g. General Fund.
⁶ These are special funds held by the IPC that can only be applied for specific purposes, e.g. Building Fund.
⁷ These are funds which the IPC holds in trust for the benefit of the IPC as a capital fund. Generally, only interest income from Endowment Funds are used, and not the capital sum.

⁸ This is expressed in the ratio of A to B, where A refers to Direct Fund-raising Expenses and sponsorships relating to fund-raising (where receipts have been issued by sponsors); and B refers to total donations received from fund-raising and sponsorships relating to fund-raising (where receipts have been issued by sponsors).
⁹ Related Party Transactions refer to transactions between the IPC and another person where either person could have influence over the other. For example, if a board member of an IPC is related to a certain supplier of services for the IPC, the value of the transactions should be disclosed. Refer to the Financial Reporting Standards for the full definition of Related Party Transactions.