Annual transparency report

Report index

Financial year	Status	Publication
2026 (founding year: October–December)	In progress — the year has not closed	Q2 2027; it aggregates the monthly cost-support tables and carries the report on the yearly agreed-upon-procedures check if the review threshold was reached

There is no report yet because there is nothing to account for yet: the financial year is open, no money has moved, no allocation has been made, and no transfer has happened. Each report is a page, not a designed PDF, so that every figure stays checkable; a PDF rendering is offered alongside it for filing.

What every report contains

Every figure in the report is a deep link to the artifact it was computed from — a ledger row, a registry record, a cost line, a receipt — never a number typed into a document.

1. The year in one table. Gross proceeds; each fee-stack deduction as measured; direct costs charged to fees against the cap, as a percentage and as an amount; cost support by supporter; the amount transferred to the listed recipients, in total and per recipient; and the reserve retention with the reserve’s year-end balance against its target. Nothing is carried forward into the next year: every listed recipient’s share is transferred in the month it is allocated, however small.
2. The cost lines. Every direct cost by eligible class (domains and marks, hosting and edge, transactional email, monitoring, payment-rail charges, transfer charges, the yearly check of the fee account, the reserve account and the pass-on if one was engaged), each linked to its invoice and to the month it was published in; and, separately, every cost supporter by month and amount. Beyond direct costs only the two capped lines of the statutes’ Art. 6f and 6g ever leave Purpose Fees, each as its own line, so there is no allocation to explain.
3. The routing-tier report. Allocation across the seven categories, per month at the lock and aggregated per quarter, and the basis of each allocation (project defaults, contributor designation in shadow or active mode, the allocation key for shares nobody designated or left to the Association).
4. Transfers and receipts. Every transfer, one line per listed recipient per month, with its date, its transfer charge and its receipt; each recipient’s annual use-of-funds statement, or the published annual report that stands in for it; the Recipient List as it stood each month, with every addition and removal and its ground.
5. People, and the operations reserve. Whether anyone was paid out of Purpose Fees and the unpaid period recorded; every personnel line by function with its source and, for a board member, the published approval of the others; the reserve’s movements, balance and target, month by month.
6. The registry in numbers. Projects registered, quit, delisted, and relisted; waivers granted and revoked; companies covered by lane; the counters’ state transitions.
7. Certificates and keys. Certificates issued by type and variant; revocations by reason class; key rotations and the ceremony records; transparency-log checkpoints.
8. Governance. Board composition by role, with who on the board is paid and who holds an interest in a registered project, a recipient, a payer or a processor; the interests register; general-assembly resolutions; any amendment to the statutes with its diff; any change to this page’s template.
9. Other activities and own projects. The list of the Association’s activities, naming every own project; per own project, the money used by source and each paid partner with its amount.
10. Compliance. VAT registration status and filings; the pass-through tax letter’s status on the list model and, if the office refused, the tax assessed as its own line; sanctions-screening coverage — every recipient screened before activation, before every transfer and at the yearly review, and every own-project partner before every payment; data-subject requests received and closed, in aggregate.
11. The review reports, in full: the report on the yearly agreed-upon-procedures check of the fee account, the reserve account and the pass-on, for any year in which the published review threshold was reached or the board engaged the check earlier, and the report of any auditor the members elected — and, for a year without either, a statement that no review was engaged and that none was required.

Why a template is published before a report exists

So that the report cannot be shaped after the fact around what looks good. The sections above are fixed now; a future report that omits one has to say why, in the report.