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Summary of financial performance kCHF 2009 2008 Revenue Membership subscriptions 20'079 20'252 Sales and services 13'653 14'047 Funding for developing countries 2'280 1'490 Financial income 337 -595 Total Revenue 36'349 35'194 Expenditure Operations 30'738 30'161 Expenditure for developing countries 2'124 1'490 Amortization of capital investment 1'634 1'526 Total expenditure 34'496 33'177 Operational result 1'853 2'017 Use / (Addition) of unrestricted reserves & provisions for future expenditure : Changes in reserves – 672 -1'765 ISO funding for developing countries – -1'165 0 Projects for development and promotion – of ISO system -1'360 -252 Unattributed net result 0 0 Note: These summary financial statements have been extracted from the audited ISO accounts for the year to 31 December 2009. The audited annual financial statements were sent to members on 31 March 2010 in document FIN/Council 2010. 2008 amounts have been restated to reflect the change in accounting policies introduced in 2009. Financial statements Funding for developing countries in 2009 increased significantly over 2008. Revenue is made up of membership fees, sales of ISO standards and copyright licenses to use ISO products and funding from agencies for developing country pro- grammes. e revenue is used to meet the direct costs of the organization, investments in specific projects and developing country programmes. Expenditure was generally similar to 2008. However developing country expenditure did increase significantly in response to demand. After meeting ISO's costs this is the amount left for allocation to reserves or for specific projects. ese are amounts approved by ISO Coun- cil for future programmes and projects to increase effectiveness, efficiency and partici- pation in ISO. 34 Annual Report 2009

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