{"query_echo":{"q":"","filters":{"analysis_type":["annual accounts"]},"warnings":[{"code":"facet_value_not_in_vocabulary","message":"Value 'annual accounts' for facet 'analysis_type' is not in the controlled vocabulary."}]},"total":{"value":4,"relation":"eq"},"page":1,"page_size":20,"self":"https://climateinsightsdirectory.org/api/v1/search?analysis_type=annual+accounts","stability":"beta","ai_marking":{"digital_source_type":{"uri":"http://cv.iptc.org/newscodes/digitalsourcetype/trainedAlgorithmicMedia","name":"Created using Generative AI"},"notice":"Summary and key insights are generated using artificial intelligence."},"results":[{"id":"bc3res-000040","url":"https://climateinsightsdirectory.org/document/bc3res-000040","title":"Auditore independente batek egindako urteko kontuen ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales emitido por un Auditor Independiente","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"es","date_published":"2024-03-27","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/13_auditoria_2023.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The independent audit by Mazars Auditores, S.L.P. concludes that the annual accounts of the BC3 Basque Centre for Climate Change for the year ending December 31, 2023, provide a true and fair view of its assets and financial situation. The entity reported a total asset value of 19,300,522.78 euros and a net result for the exercise of 22,399.39 euros. A significant portion of its funding comes from public and private subsidies, with 6.7 million euros recorded as income from its own activity in the profit and loss account for 2023. The audit specifically focused on the recognition of these subsidies due to their materiality. The center's primary activities include interdisciplinary research on climate change, high-level training, and knowledge transfer, based at the UPV/EHU campus in Leioa, Bizkaia.","ai_generated":true,"unit":"bc3res-000040#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The independent auditor, Mazars Auditores, S.L.P., issued a positive opinion stating that the annual accounts represent a true and fair view of the entity's financial state as of December 31, 2023.","ai_generated":true,"unit":"bc3res-000040#insight-1","date_modified":"2026-10-23"},{"text":"Subsidies from public and private organizations are a critical funding source, with 6.7 million euros recorded under 'Income from the association's own activity - Subsidies imputed to the surplus of the exercise' for 2023.","ai_generated":true,"unit":"bc3res-000040#insight-2","date_modified":"2026-10-23"},{"text":"The auditor identified the recognition of subsidy income as a key audit matter due to its materiality within the annual accounts, although it was not considered especially complex.","ai_generated":true,"unit":"bc3res-000040#insight-3","date_modified":"2026-10-23"}],"climate_tags":["climate finance"],"geography_discussed":["Leioa","Biscay"],"frame_perspective":[],"analysis_type":["financial audit","annual accounts"]},{"id":"bc3res-000039","url":"https://climateinsightsdirectory.org/document/bc3res-000039","title":"Auditore independente batek egindako urteko kontuen ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales emitido por un Auditor Independiente","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"es","date_published":"2023","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/12_auditoria_2022.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The 2022 annual accounts for the BC3 Basque Centre for Climate Change, audited by Mazars Auditores, S.L.P., show a positive financial result of 3,831.41 euros. The center's activities focus on interdisciplinary climate change research, high-level training, and knowledge transfer, primarily based in Leioa, Bizkaia. Total assets as of December 31, 2022, were 19,415,317.09 euros, with significant funding coming from public and private grants, totaling 4.9 million euros recorded in the profit and loss account for the period. The audit opinion states that the accounts provide a 'true and fair view' of the entity's equity and financial situation.","ai_generated":true,"unit":"bc3res-000039#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The independent auditor, Mazars Auditores, S.L.P., concluded that the annual accounts for the year ending December 31, 2022, provide a true and fair view of the BC3 Basque Centre for Climate Change's financial situation and results.","ai_generated":true,"unit":"bc3res-000039#insight-1","date_modified":"2026-10-23"},{"text":"The net result for the 2022 fiscal year was a surplus of 3,831.41 euros, which the Board of Directors proposed to apply entirely to the social fund.","ai_generated":true,"unit":"bc3res-000039#insight-2","date_modified":"2026-10-23"},{"text":"The association's personnel costs for 2022 were 4,009,756.52 euros, with a workforce consisting of 82 researchers and 7 administration staff at the close of the period.","ai_generated":true,"unit":"bc3res-000039#insight-3","date_modified":"2026-10-23"}],"climate_tags":["climate change education","climate finance"],"geography_discussed":["Bilbao","Barcelona"],"frame_perspective":[],"analysis_type":["financial audit","annual accounts"]},{"id":"bc3res-000037","url":"https://climateinsightsdirectory.org/document/bc3res-000037","title":"Auditore indapendente batek egindako urteko kontu laburren ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales Abreviadas emitido por un Auditor Independiente","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"es","date_published":"2019-03-22","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/08_auditoria_2018.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The document provides a financial audit and summary of the 2018 annual accounts for the BC3 Basque Centre for Climate Change, confirming that the financial statements provide a true and fair view of the entity's assets and financial position. It details the center's funding through public subsidies, its operational expenses, and its core activities in climate change research, education, and knowledge transfer.","ai_generated":true,"unit":"bc3res-000037#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The entity's primary source of funding consists of capital and current subsidies from public organizations, with total subsidies, donations, and legacies imputed to the 2018 surplus amounting to 3,298,903.53 Euros, compared to 3,074,214.81 Euros in 2017.","ai_generated":true,"unit":"bc3res-000037#insight-1","date_modified":"2026-10-23"}],"climate_tags":["climate change","climate education"],"geography_discussed":["Leioa","Biscay","Bilbao"],"frame_perspective":[],"analysis_type":["financial audit","annual accounts"]},{"id":"bc3res-000225","url":"https://climateinsightsdirectory.org/document/bc3res-000225","title":"Auditore independente batek egindako urteko kontu laburren ikuskapen-txostena / Informe de Auditoria de Cuentas Anuales Abreviadas emitido por un Auditor Independiente","publisher":{"name":"Basque Centre for Climate Change","organization":"basque-centre-for-climate-change"},"document_type":"report","language":"es","date_published":"2018-04-19","source_url":"https://www.bc3research.org/wp-content/uploads/2025/04/informe_auditoria_cuentas_auditadas_2017.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The document is an independent audit report and financial statement for the Asociación BC3 Basque Centre for Climate Change for the 2017 fiscal year. The auditor, MAZARS Auditores, S.L.P., issued an unqualified opinion, stating that the accounts provide a 'true and fair view' of the entity's financial position. The center's activities focus on interdisciplinary climate change research, high-level training, and knowledge transfer. Financially, the entity relies heavily on public subsidies, recording 3,074,214.81 Euros in subsidies, donations, and legacies for the 2017 period. The report includes a detailed balance sheet, profit and loss account, and an inventory of intangible and material assets, such as software and office equipment. It also notes that the association is exempt from Corporate Tax due to its social purpose.","ai_generated":true,"unit":"bc3res-000225#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The independent auditor, MAZARS Auditores, S.L.P., concluded that the abbreviated annual accounts for the year ending December 31, 2017, provide a 'true and fair view' of the association's assets, financial situation, and results.","ai_generated":true,"unit":"bc3res-000225#insight-1","date_modified":"2026-10-23"},{"text":"The association's primary funding comes from public subsidies, with 3,074,214.81 Euros recorded as subsidies, donations, and legacies attributed to the 2017 surplus, compared to 2,660,941.43 Euros in 2016.","ai_generated":true,"unit":"bc3res-000225#insight-2","date_modified":"2026-10-23"},{"text":"The association's workforce in 2017 consisted of an average of 47.52 people, including 42.52 researchers and 5 administration staff.","ai_generated":true,"unit":"bc3res-000225#insight-3","date_modified":"2026-10-23"},{"text":"The association does not own the premises where it operates, paying 174,177.84 Euros in rent during the 2017 period.","ai_generated":true,"unit":"bc3res-000225#insight-4","date_modified":"2026-10-23"}],"climate_tags":["climate change education"],"geography_discussed":["Bilbao","Leioa","Biscay"],"frame_perspective":[],"analysis_type":["financial audit","annual accounts"]}]}