10 Notes to the financial statements: As part of the audited financial statements, WHO discloses additional information in the Notes to the financial statements. The notes comprise a description of the basis of preparation and presentation of the statements, a summary of significant accounting policies, and other relevant information are disclosed in the Notes to the Financial Statements.
20 Related party disclosures: In accordance with IPSAS 20 and WHO internal regulations, staff members are prohibited from entering into related party transactions. "Related party" means parties that are considered to be related if one party has the ability to (a) control the other party, or (b) exercise significant influence over the other party in making financial and operating decisions, or if the related party entity and another entity are subject to common control. Should a violation of this prohibition be discovered it would need to be fully disclosed to member states. To confirm the absence of such relationships WHO relies on the annual Declaration of Interests form completed by all key management personnel within the Organization. Key management personnel include the Director-General, the Deputy Director-General, Regional Directors and all Assistant Directors-General. WHO will disclose all information on salary and benefits for each category of key personnel making reference to the already public International Civil Service Commission (ICSC) salary scales.
