Traditional Yoga Association[®] Constituted by Deed of Trust on 6 February 2002
Charity Number 1091469
Annual Report
1[st] July 2022 – 30 June 2023
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Annual Report of the Traditional Yoga Association[®] 2022/23
Founded in the UK in 1995, the Traditional Yoga Association[®] (TYA) was registered as a charity by Trust Deed on 6[th] February 2002. This Annual Report covers the period from 1[st] July 2022 to 30[th] June 2023.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name and Charity Number
The Traditional Yoga Association[®] is registered as a charity with the Charity Commission number 1091469.
The Traditional Yoga Association is also known as the TYA.
Charity’s principal address
84 Kenilworth Avenue, Southcote, Reading, Berkshire RG30 3DW
Chairperson of the Charity
Swami Ambikananda
The Trustees serving during the year were as follows:
Dr Uddhava Samman
Ms Manisha Wilmette Brown Ms Penny Hitchings-Jones Mrs Hamulata Patel
Independent Examiner
Mr K. Bhadrasa
Bankers:
Lloyds Bank, Broad Street, Reading Co-operative Bank, PO box 250, Skelmersdale, WN8 6WT
Insurance Brokers:
Balens, Bridge House, Portland Road, Malvern, Worcs. WR14 2TA
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Towergate Insurance, Towergate House, First Floor, 5 Airport West, Lancaster Way, Yeadon, Leeds, LS19 7ZA
STRUCTURE, GOVERNANCE AND MANAGEMENT
Trust Deed
The Traditional Yoga Association[®] is a registered charity and is governed by its Trust Deed dated 6[th] February 2002.
As set out in the Trust Deed future Trustees will be appointed by resolution of the Trustees. New Trustees are given induction by the Trustees and are able to attend courses where relevant, in order to fulfil their role as Trustees.
Risk Management
It is the duty of the Charity’s Trustees to ensure that the Charity’s resources are protected and internal financial controls are in place. The Trustees ensure that regular reviews of the effectiveness of the Charity’s internal financial controls are undertaken.
Risk Assessments are conducted on a regular basis and there is a continuous monitoring of financial controls. The Trustees at all times seek to Manage Risk to the Charity and seek to reduce risk wherever possible in all aspects of the running of the Charity. For reasons of cost and practicality, the system of internal control is intended to manage rather than eliminate risk and to give reasonable rather than absolute assurance.
OBJECTIVES AND ACTIVITIES
The objects of the Charity, as set out in the Trust Deed of 6 February 2002 are:
To promote public education in the three facets of the Yoga Darshan: Jnana, Bhakti and Karma which include education and research, devotional and spiritual practices and rituals and the fulfilment of the responsibilities of care and service;
To provide relief for people who are in financial need; and
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To promote education by the provision of schools and education to the public.
To reach our first charitable objective we built the three facets of Yoga into our organisational structure. To cultivate Jnana Yoga we offer Yoga Teachers Courses to train Yoga teachers; topical Yoga workshops; Philosophy courses; Meditation courses; and workshops open to all. The philosophy of Yoga is taught in specific classes but it is also an important and integral part of every course offered by the Traditional Yoga Association[®] .
As part of our Bhakti Yoga the TYA organises devotional functions which bring together members of diverse ethnic and religious backgrounds providing both inter-cultural education and spiritual expression.
As part of our Karma Yoga we set up The MUKTI Project and ring-fenced funds to support dispossessed and endangered children in India and since 2013 we have been giving grants to charities in England that help people who are homeless. This is our Yoga practice of working for others rather than oneself alone.
Public Benefit
The Traditional Yoga Association provides a very high standard of training for those who wish to become Yoga teachers and the provision of support and CPD for teachers after they have completed their course.
The TYA offers Yoga classes, courses, workshops, meditation courses and philosophy classes open to all and seeks to teach Yoga in a way that improves the physical, mental and spiritual health of everyone who attends the classes. The Charity welcomes all adults to its classes, trainings and courses regardless of their age, race, faith, gender, sexual orientation or personal circumstances. Where possible bursaries are given to people who are unable to afford classes or courses taught by the Traditional Yoga Association. The TYA also produces publications and CDs as another way to educate members of the public.
The TYA set up the MUKTI Project to raise funds to support the education and care of endangered children in India and more recently the charity has started donating to projects that support homeless people in the UK.
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Our Trustees have given careful consideration to the Charity Commission Guidance on Public Benefit (2013).
ACHIEVEMENTS AND PERFORMANCE
Financial Review
The Trustees present their report with the financial statements of the charity for the year ended 30[th] June 2023. The financial statements have been prepared as Receipts and Payments Accounts as allowed under section 133 of the Charities Act 2011 (‘the Charity Act’). Please see the Receipts and Payments Accounts for a full report.
In the period from 1[st] July 2022 to the 30[th] June 2023 the total income was £67,463 and the Expenditure was £53,083. Of this £34,033 was income specifically for The MUKTI Project.
Grants totalling £22,500 were allocated from Restricted funds by The MUKTI Project. The remaining funds belonged to the next financial year’s allocation of grants.
Charity Reserves Policy
Since the Charity’s overheads are relatively small the Trustees do not wish to hold large reserves in unrestricted funds. However, given the current uncertainties caused by the increase in the cost of living, the Trustees now aim to maintain Reserves equivalent to the average annual expenditure from unrestricted funds for the previous two financial years.
The balance at 30[th] June 2023 stood at £30,885 in unrestricted funds. This amount is in line with the amount recommended in the revised Charity’s Reserves Policy. The Reserves Policy will continue to be reviewed every six months to ensure that it continues to be appropriate for the work of the Charity.
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Review of Activities of the TYA 2022/23
The Philo Trust
The TYA was very grateful to receive a grant of £15,000 from the Philo Trust this year, enabling us to expand and develop new courses and training and to make Yoga accessible to everyone, and maintain a high standard in the teaching, giving prominence to the philosophy of Yoga.
TYA Tutor Training Programme
Yoga Foundation course
During this year Swami Ambikananda trained three Senior TYA teachers as Tutors to teach the Yoga Foundation course. These Tutors will, in future, teach the TYA Foundation Course and go onto do the same for the TYA Teachers Training Course.
She began their training in November 2022 and in June they each gave a presentation to the group and graduated as new TYA Tutors. Swamiji chose to teach a small group so that she could help each person develop and integrate the ethical values and philosophy of Yoga more deeply into their teaching. In this way the high standard of teaching and the reputation of the TYA can be maintained and developed.
The TYA Yoga Foundation course is a complete course in itself, and also a requirement for anyone wishing to embark on the Teachers course.
One of the new course Tutors, Sunil Kalsi, has since taught the TYA Yoga Foundation course in Hertford, Hertfordshire, 17 students completed the course and the feedback was excellent.
Another newly qualified TYA Tutor, Luci Trendle, will be teaching a Yoga Foundation course in Reading in February 2024 from her Yoga studio.
Swami Ambikananda is planning to teach another Tutor’s course for Senior TYA teachers who want to learn to teach the Yoga Foundation course and Teachers course. Through this process the training can be passed to the next generation of Tutors and enable the TYA to grow and expand into new areas of the country.
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Teacher Training for FLY Course
Five TYA teachers are now teaching the FLY (For Life Yoga) TYA course to the elderly at venues dedicated to the enrichment of the elderly. The range of abilities is from those who need only chair work through to those who require some chair work but are also able to do standing or even limited floor work.
A number of TYA teachers have shown interest in taking up this training.
A reminder: the course is developed to provide Yoga and the Otago Exercise Programme (OEP) to the elderly. Of course, it also explores Yoga philosophy and encourages discussion among participants on philosophical issues. The classes currently being run are at private venues as well as a local Hindu Community Centre and a Sikh Gurdwara.
Continuing Professional Development (CPDs) for TYA Yoga Teachers
The TYA organises CPD workshops every year for TYA teachers as well as teachers from other schools who wishes to deepen their study of Yoga. We aim to offer both in-person as well as online workshops, the latter are especially welcomed by those teachers living far from Reading who would find it difficult to travel such a distance.
The philosophy of Yoga underpins everything we do at the TYA and we organise workshops that focus on the philosophy and practice of Yoga.
Heart and Purpose of Yoga
Professor Ravi Ravindra gave two webinars for the TYA on the Heart and Purpose of Yoga in February and June 2023 which explored the philosophy of Yoga. Both webinars were well attended and 32 people joined online.
‘ ’ The Gunas ~ On and Off the Mat
The ‘guna-s’ form a basic philosophical teaching of Yoga that is found in all the major texts, including the Patanjali Sutras and the Bhagavad Gita. Guna means ‘quality’ and the philosophy underpins all of creation with three qualities in constant flow and change: (rajas), inertia (tamas) and balance (sattva). The work of the Yogin is to recognise this flow in themselves, in nature and in each other.
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TYA teacher Ami Roy gave a 3 hour in-person workshop to our teachers in March 2023 and 14 people attended.
This workshop integrated the philosophy and practice of Yoga and how the gunas can be recognised and mastered through our Yoga practice both on and off the mat.
Yoga and the Alexander Technique
Alexander teacher, Ron Colyer, taught a 3 hour in-person workshop for our teachers and students on Yoga and the Alexander Technique.
Swami Venkatesananda, the inspiration of the TYA, used to say of the Alexander Technique “Matthias Alexander was an ancient Yogin returned to teach us the same truths in a different form…”. The Alexander Technique works on getting participants to move without imposing movement. Thus, building a keen self-awareness ~ just as in Yoga ~ becomes the primary goal of the practice rather than the gymnastics of the asana. Ron Colyer beautifully conveyed ideas on how to articulate the instructions to move in such a way that awareness remained the primary activity, even in complex asanas
First Aid Course
The TYA requires all its teachers to have a valid First Aid certificate and a basic knowledge of CPR and First Aid.
Each year we organise a First Aid course for our teachers so that they can all renew their First Aid Certificate over a three-year period.
ADDITIONAL TYA ACITVITIES IN 2022 / 2023
TYA teachers teach Yoga and Meditation classes to every section of society, many teach mainstream Yoga classes whereas others choose to specialise and teach people who would not manage in a normal Yoga class. Teachers teach Yoga across the whole spectrum of life from pregnant women, mother and baby classes, to specialist classes (see below). We have always promoted the value that Yoga practice is open to all and the teacher must meet the student where they are. In this way no one is left out. Teachers continue to teach both online classes as well as in-person classes.
In addition, some special events took place:
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Yoga for people with Multiple Sclerosis
Yoga and meditation have been found to be beneficial for people with MS and both are recommended for MS in the NICE guidelines. Uddhava Samman and Hema Patel teach a total of four online Yoga classes each week for the Berkshire MS Therapy Centre for people with MS spanning a range of different levels of disability. People with MS prefer the classes to take place online as they then do not have the additional expense or effort of arranging transport. It also means people can join from anywhere in the country.
Uddhava teaches two chair-based Yoga classes each week for people in wheelchairs or with limited mobility. He also teaches a third class for people who are able to stand using support and are able to do floor-based asanas. The class incorporates the OTAGO Exercise Programme to improve balance and leg strength.
In addition, Hema teaches a chair-based class that also incorporates standing as well.
Meditation classes for people with Multiple Sclerosis
Uddhava taught an ongoing Meditation class for people with MS for the Berkshire MS Therapy Centre throughout the year and in addition he was invited to teach three introductory courses for people new to meditation.
Teachers Master Classes
These classes continue to be conducted online by Swami Ambikananda and remain popular as they can be accessed by teachers from all over the country. This includes an early morning class and an evening class each week.
ForLife Yoga classes
Swami Ambikananda teaches an online Yoga class for older people who would not be able to join her other two online classes. TYA Teachers are invited to join to get an idea of working with this specialist group.
TYA Website Monthly Blogs on the Philosophy and practice of Yoga
In 2022-23 TYA teachers were invited to write blogs for our TYA website: www.TraditionalYoga.org/blog
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In addition, Dr Miguel Farias was invited to write a blog about research into Mindfulness. Dr Farias was a postdoctoral research fellow at the Ian Ramsey Centre and the Oxford Centre for Science of the Mind. In 2010, in collaboration with the Prison Phoenix Trust, he embarked on the first randomized-controlled trial of the effects of yoga and meditation in prisons. This eventually led him to write a book that examines the science and myths about the effects of meditation, including its potential for healing and harm. In 2014, he joined Coventry University to lead the Brain, Belief and Behaviour research group, where he is carrying out new research on the effects of beliefs.
Blindfold Yoga
TYA teachers taught six Blindfold classes during 2023 and gave their time for free so that all the money raised from the classes could be given to the Guide Dogs for the Blind Association. The classes were very successful and a total of £500 was raised.
Yoga teachers found teaching the Blindfold classes challenged them to verbalise their instructions better and expanded their teaching abilities. We plan to hold more Blindfold classes in the summer of 2024.
Oxford University ‘Meditation Around the World’
Swami Ambikananda was invited to be one of three speakers at a 1-day Course at University of Oxford’s Department of Continuing Education. The course took place at Rewley House, Oxford University in June 2023 and was attended by UK residents as well as European students ~ and even three students from Thailand. The course covered the theory and practice of meditation from different traditions. Swamiji covered it from the perspective of Yoga, tracing its philosophical history through the Upanishads and Yoga Sutras.
Audio and E-book Publications
During 2022-23 progress was made towards the publication in Ebook and audio format of the translations Swami Ambikananda has done of the Patanjali Yoga Sutras and the Katha Upanishad.
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It is planned that the Ebooks will be published in 2024, both texts are key to the understanding of Yoga and the Patanjali Yoga Sutras is normally studied by people training to become Yoga teachers.
International Yoga Day
Swami Ambikananda was invited as guest of honour to give a talk and to guide a meditation at an event organised by Hindu Swayamsevak Sangh UK on International Yoga Day in June 2023.
The day was very popular and attended by some 200 people in a large hall.
World Yoga Festival
Swami Ambikananda ~ and two other TYA teachers ~ were invited to teach at the World Yoga Festival in Henley in 2023. Swamiji chose to teach a blindfold Yoga class, as a way of creating a different experience for people of ‘pratyahara’ (one of the eight disciplines of Yoga as articulated by Patanjali).
A number of teachers who had trained in different schools and attended her class came to speak to her afterwards and told her that although they were trained Yoga teachers, their course had not covered the philosophy of Yoga nor anatomy and physiology in the depth she offered during the class. They were all keen to learn more.
Luci Trendle and Sunil Kalsi, two Senior Teachers and Tutors of the TYA, were also invited to give classes at the Yoga Festival and in total there were five Traditional Yoga classes taught over three days. All three teachers have been invited to return to teach at the 2024 festival.
The World Yoga Festival draws a crowd of Yoga enthusiasts of around 2,500 people from the UK and abroad. Many of the people attending are Yoga teachers and this was a wonderful way to showcase the work of TYA teachers and to promote the philosophy and practice of Yoga.
One of the organisers telephoned Swami Ambikananda after the festival weekend and reported that people attending the three-day World Yoga Festival were invited to complete a feedback survey as they were leaving. The survey asked which teacher at the festival had been was outstanding for them. To her surprise, he told her, the vast majority had named her.
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Balaji Temple
Via a recommendation by a Dr Nanu ~ student of Swamiji’s ~ she was invited by the Shri Venkateswara Temple in Tividale, West Midlands, to be the main speaker at a Philosophy Summer Camp they hold annually for young people. The Shri Venkateswara (Balaji) Temple is the largest functioning Hindu temples in Europe and receives half a million visitors each year.
The camp was for about 120 young people aged fifteen to twenty, many of whom had attended previous camps. Swamiji chose as her topic ‘The First Teaching of Yoga : Awareness of Free Will’ (taken from the teaching of the Katha Upanishad). This was chosen as Swamiji felt it an appropriate topic for young people launching into A Levels and further education. After her talk she invited questions and a lively discussion followed.
To her surprise she got a letter a few days later asking if she would return in 2024 as the young people had greatly enjoyed the teaching, some saying it was the best they had heard. Swamiji donated the £200 speaker’s fee to Mukti.
‘Overcoming MS’ Retreat
In April 2023 Dr Uddhava Samman taught a Yoga and Meditation class for people on a weekend retreat called ‘Overcoming MS’. Organised nationally, it was based on the steps outlined in the book Overcoming Multiple Sclerosis by Professor George Jelinek. The organisers had planned to hold the Retreat at Charney Manor, however, given the logistics for people of travelling from anywhere in the country it was changed to an online retreat.
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Responsibilities of Care
Discovering the spirit of Yoga on the mat, and then taking that spirit off the mat and into our daily lives, has always been the dream of the teachers of the Traditional Yoga Association ~ and MUKTI is a pathway we created for that.
In 1998 the TYA established the MUKTI Project in order to support the education of impoverished and endangered children in India. Since then we have extended our fund-raising to support homeless people in the UK.
The MUKTI Project continues to be well-supported by TYA Yoga teachers who very enthusiastically participated in the year’s fund-raising projects, bringing in their students as well as teachers and students from other Yoga schools. In this way we feel we live up to the highest ideals of Yoga ~ by giving and sharing.
None of this would be possible without the generosity and hard work of the wonderful people who continue to support the fund raising efforts of MUKTI. It is impossible to name everyone but special gratitude flows from us to our loyal patron Trudie Styler for her support.
During the summer of 2022 we organised a month-long Yoga fund-raiser ~ the Mukti Sun Salutations Challenge which raised £17,229 for the Mukti Project. In October 2022 a golf tournament was organised to support Mukti and a total of £3,496.
With this support, in 2022/23 we were able to continue giving grants to the charities we support in India and the UK and the following grants were given:
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Karm Marg India, a home for street-children in Delhi : £12,000
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Naz, a home for children who are HIV Positive in Delhi : £2,500
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Gandhigar Kachholi, a centre of excellence for learning for children with disabilities in Gujarat: £3,000
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Launchpad, for homeless people in Reading: £4,000
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Traditional Yoga Association Constituted by Deed of Trust on 6 February 2002
Receipts and Payments Accounts for the period Year from 01 July 2022 to 30 June 2023
Charity No 1091469
Traditional Yoga Association (Charity No 1091469)
Receipts and Payments Accounts for the period 01July 2022 to 30 June 2023
| Balance Sheet As at 30 June Current assets Cash at bank and in hand Current Liabilities Amounts falling due within one year Net current assets Total net assets Income Funds Unrestricted funds Restricted funds (The Mukti Project) |
2023 £ £ 60,491 60,491 - - |
2023 £ £ 60,491 60,491 - - |
2023 £ £ 60,491 60,491 - - |
£ 60,491 _ 60,491 30,885 29,606 _ 60,491_ |
2022 £ £ £ 46,111 46,111 _- - 46,111 ______ 46,111 24,266 21,845 ___ 46,111 |
|---|---|---|---|---|---|
- |
|||||
Traditional Yoga Association (Charity No 1091469)
Receipts and Payments Accounts for the period 01July 2022 to 30 June 2023
| TYA | 2023 | TYA | 2022 | |||
|---|---|---|---|---|---|---|
| Income |
Unrestricted | Restricted | Total | Unrestricted | Restricted | Total |
| Funds | Funds | Funds | Funds | |||
| Mukti Project | Mukti Project | |||||
| Philo Trust | 15,000 | 15,000 | 16,000 | 16,000 | ||
| TYA Tutor’s training course | 1,500 | 1,500 | 0 | 0 | ||
| Yoga Teacher training course | 0 | 0 | 100 | 100 | ||
| TYA In-service training | 1,661 | 1,661 | 1,321 | 1,321 | ||
| TYA Membership fees | 2,300 | 2,300 | 2,480 | 2,480 | ||
| Book sales | 401 | 401 | 138 | 138 | ||
| Yoga Masterclasses | 11,069 | 11.069 | 9,711 | 9,711 | ||
| Blindfold Yoga classes | 464 | 464 | 0 | 0 | ||
| Royalties from book sales | 35 | 35 | 0 | 0 | ||
| Gift Aid | 0 | 976 | 976 | 0 | 2,461 | 2,461 |
| Donations | 1,000 | 12,332 |
13,332 | 8,982 | 8,982 | |
| Sun Salutations Challenge | 17,229 | 17,229 | 15,030 | 15,030 | ||
| Golf Tournament | 3,496 | 3,496 | ||||
| Total | £33,430 | £34,033 |
£67,463 | £29,750 | £26,473 | £56,223 |
Traditional Yoga Association (Charity No 1091469)
Receipts and Payments Accounts for the period 01July 2022 to 30 June 2023
| TYA | 2023 | TYA | 2022 | |||
|---|---|---|---|---|---|---|
| Expenditure | Unrestricted | Restricted | Total | Unrestricted | Restricted | Total |
| Funds | Funds | Funds | Funds | |||
| Mukti Project | Mukti Project | |||||
| Tutor Development | 259 | 259 | 30 | 30 | ||
| TYA Course costs & Development | 984 | 984 | 2,913 | 2,913 | ||
| Trainers’ fees |
17,075 | 17,075 | 22,462 | 22,462 | ||
| TYA Video recording | 975 | 975 | ||||
| TYA monthly blog | 420 | 420 | ||||
| IYN & Yoga Alliance Membership | 482 | 482 | 641 | 641 | ||
| Amazon fees | 190 | 190 | 148 | 148 | ||
| Purchase of books to sell | 172 | 172 | 301 | 301 | ||
| Advertising | 138 | 138 | 138 | 138 | ||
| Online classes equipment/support | 905 | 905 | 740 | 740 | ||
| Travel costs | 332 | 332 | ||||
| Updating Website & Domain renewal | 2,398 | 445 |
2,843 |
2,799 | 775 | 3,574 |
| Stationery, printing & postage | 856 | 198 |
1,054 | 1,392 | 693 | 2,085 |
| Public Liability Insurance | 396 | 395 |
791 | 393 | 392 | 785 |
| Room hire | 484 | 50 |
534 | 824 | 0 | 824 |
| TYA administrative costs | 700 | 0 | 700 | 872 | 0 | 872 |
| Bank charges | 45 | 256 | 301 | 125 | 125 | |
| Grants | 22,500 |
22,500 | 26,100 | 26,100 | ||
| Lottery expenses | 0 | 0 | 373 | 373 | ||
| Car expenses | 0 | 0 | 174 | 174 | ||
| Fundraising expenses | 2,268 |
2,268 | 723 | 723 | ||
| Total |
£26,811 | £26,272 |
£53,083 | £33,653 | £29,355 | £63,008 |
Traditional Yoga Association (Charity No 1091469)
Receipts and Payments Accounts for the period 01July 2022 to 30 June 2023
| TYA | 2023 | TYA | 2022 | |||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted |
Total |
Unrestricted | Restricted | Total | |
| Funds | Funds |
Funds | Funds | Funds | Funds | |
| Mukti Project | Mukti Project | |||||
| Surplus in period | £6,619 | £7,761 |
£14,380 | (£3,903) | (£2,883) | (£6,786) |
| Funds at 1 July 2022 | £24,266 | £21,845 |
£46,111 | £28,169 | £24,728 | £52,897 |
| Funds at 30 June 2023 | £30,885 | £29,606 |
£60,491 | £24,266 | £21,845 | £46,111 |
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report Report to the tsusteesl memb•rs of ,. *44 As•CIrtTIO On accounts for the year ended 2D23 Charity no lif anyl 109 I? Sèt out on pages I report to the tN8tee$ on my examination of the accounts of the above chanty I the Trusfi for the year ended Rasponsibilities and As the Challty trustees of Ihe Trust. you are responsible for the preparation basts of report of the accounts in arKordan¢e with the requirements ol the Charities Ad 2011 (he A¢t l. I report in respect of my examination of the Tru5t'5 accounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed the applicable Directions given by the Chanty Commission under section 14515llbl ol the Act. I have cornpleted my examination. I confim) that no material matter5 havè come to my attention lother than that disdosed below") in connection wth the examination which gNe5 me caus8 to believe that in, any mai&rial respect.. accounting records were not kepl in awordance with section 130 of the Act gr the accounts do not accord with the accountifig record8 Independent gxaminerfs Statement I have no conceins and have come across no other matters in connection with the examination to which attention should be drawn in order to enable proper understanding of the accounts lo be aCtted. ' Please rlelete the words in the brackets rfthey do not 8ppIy. Signed: Date.. Narne.. IL Relevant professlonal qualificationlsl or body lif any).. Addres¥.' I S OUJ CLtstJ-f TiLtrNPsT IER Octobeff 2018
Section B Disclosure Only complete If the examiner needs to highlight matters of concern Isee CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give herè brief details of any it8ms that th8 ?xaminer wi$h&s to dis¢lose. IER October 2018