2021-12-31-accounts - The Diocese In Europe Board Of Finance

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				Page No.
				ofAnnual Report
Bishop's introduction
Annualreport
Objectives				2
Strategic aims				3
Financial Executive Summary			for the year 2021	4
2021 in context				5
Activities and achievements				7
Post Balance Sheet Event				14
Future plans				16
Financial review				17
Principal risks				20
Structure and governance				21
Statement ofTrustees'		responsibilities		23
Administrative details				24
Independent auditor's		report		26
Financial Statements
Statement offinancial	activities			30
Income and expenditure		account		31
Balance sheet				32
Cash flow statement				33
Notes to the financial	statements			35

							Total	Total
				Unrestricted	Restricted	Endowment	funds	funds
				funds	funds	funds	2021	2020
			Note
Income and endowments		from:
Donations and legacies
- Common Fund				917,576			917,576	912,771
- Archbishops' Council grant				172,836			172,836	167,072
- Archbishops' Council sustainability			grant					210,000
- Other donations				50,637	424,357		474,994	497,342
Charitable activities					255,467		255,467	93,867
Investments				172,272	151,129	1,064	324,465	339,636
Other				10,222			10,222	3,474
Total income				1,323,543	830,953	1,064	2,155,560	222416
Expenditure on:
Charitable activities			8/ 9	(1,606,301)	(778,200)		(2,384,501)	(2,074,586)
Net (deficit) / surplus before gain			on investments	(282,758)	52,753	1,064	(228,941)	149,576
Net gain on fixed asset investments			14	648,190		757,545	1,405,735	563,830
Net income in year				365,432	52,753	758,609	1,176,794	713,406
Transfers between	funds			(12,695)	12,695
Net movement in funds				352,737	65,448	758,609	1,176,794	713,406
Total funds brought	forward			4,782,863	421,157	6,522,497	11,726,517	11,013,111
Total funds carried	forward		18	5,135,600	486,605	7,281,106	12,903,311	11,726,517

			2021	2020
		Note
Tota I income		8	2,154,496	2,224,162
Total expenditure			(2,384,501)	(2,074,586)
Operating (deficit) /	surplus		(230,005)	149,576
Netgain on investments		14	648,190	268,820
Total comprehensive	income		418,185	418,396

						2021	2021	2020	2020
					Note	f	E	f	E
Fixed Assets
Tangible fixed assets					13		543,999		551,880
Investments					14		12,259,648		10,853,913
							12,803,647		11,405,793
Debtors					15	463,364		617,099
Short term	deposits		and cash at bank			1,578,211		1,287,581
						2,041,575		1,904,680
Creditors: amounts			falling	due within one year	16	(1,490,973)		(1,580,260)
Net current		assets					550,602		324,420
Total assets		less current		liabilities			13,354,249		11,730,213
Creditors: amounts			falling	due after one year	17		(450,938)		(3,696)
Net Assets							12,903,311		11,726,517
Funds
Unrestricted		Funds
- General						4,802,009		4,455,051
- Designated		Funds				333,591		327,812
					18		5,135,600		4,782,863
Restricted	Funds				18		486,605		421,157
Endowment		Funds			18		7,281,106		6,522,497
							12,903,311		11,726,517

				2021
			f	f	f	f
Cash flows from operating activities
Net cash (outflow) / inflow from operating		activities		(481,221)		165,776
Cash flows from investing activities
Interest and dividends received			324,465		339,636
Proceeds from the sale of:
Investments					500,000
Purchase of:
Tangible fixed assets			(2,614)		(3,834)
Reclassification ofcurrent asset debtor as social investment					(200,000)
Net cash provided by investing activities				321,851		635,802
Cash flows from financing activities
Cash inflow from new borrowing			500,000
Repayment of borrowing			(50,000)
Net cash provided by financing activities				450,000
Change In cash and cash equivalents	in the year			290,630		801,578
Cash and cash equivalents at 1January				1,287,581		486,003
Cash and cash equivalents at 31December				1,578,211		1,287,581

			2021		2020
Reconciliation ofnet income to net cash flow from operating		activities
Net income before investment gains for the	year		1,176,794		713,406
Adjustments for:
Depreciation			10,495		12,641
(Gain) on investments			(1,405,735)		(563,830)
investment income			(324,465)		(339,636)
Decrease / (increase) in debtors			153,735		137,935
Increase /(decrease) in creditors			(92,045)		205,260
Net cash (outflow) / inflow from operating	activities		(481,221)		165,776
			2021		2020
Analysis of cash and cash equivalents
Short term deposits and cash at bank			1,578,211		1,287,581
			At 1		At 31
			lan 21	Cash flows	Dec 21
Analysis ofchanges in net debt
Short term deposits and cash at bank			1,287,581	290,630	1,578,211
Loans falling due after more than one year				(450,000)	(450,000)
			1,287,581	(159,370)	1,128,211

Archbishops'	Council	income
			Unrestricted	Designated	Restricted	Endowment	Total funds
			funds	funds	funds	funds
			2021	2021	2021	2021	2021
			E	E	E	E	E
Lower income	communities	funds	172,836				172,836
			2020	2020	2020	2020	2020
			E	E	E	E	E
Lower income	communities	funds	167,072				167,072
Sustainability	grant		210,000				210,000
			377,072				377,072

					Unrestricted	Designated	Restricted	Endowment	Total funds
					funds	funds	funds	funds
					2021	2021	2021	2021	2021
Ordination candidates		donations				16,784			16,784
Other donations					17,536	16,317			33,853
Ministry division	RME	Ordinands'		grant			210,798		210,798
Digital Diocese (Allchurches			grant)
Strategic ministry	fund						159,071		159,071
Ministry Expedence Scheme							54,488		54,488
					17,536	33,101	424,357		474,994
					2020	2020	2020	2020	2020
					E	E	E	E	E
Ordination candidates		donations				18,394			18,394
Other donations					33,414	68,654			102,068
Ministry division	RME	Ordinands'		grant			230,480		230,480
Digital Diocese (Allchurches			grant)				110,000		110,000
Strategic ministry	fund						36,400		36,400
					33,414	87,048	376,880		497,342

			Unrestricted	Designated	Restricted	Endowment	Total funds
			funds	funds	funds	funds
			2021	2021	2021	2021	2021
			E	f	E	f	E
UKNSF	(FCDO)	grant			255,467		255,467
			2020	2020	2020	2020	2020
			E	E	E	E	E
UKNSF	(FCDO)	grant			93,867		93,867

		Unrestricted	Designated	Restricted	Endowment	Total funds
		funds	funds	funds	funds
		2021	2021	2021	2021	2021
		E	E	f	E	E
Income	from listed investments	163,847		151,129	1,064	316,040
Interest	receivable	8 425				8,425
		172,272		151,129	1,064	324,465
		2020	2020	2020	2020	2020
		E	E	E	E	f
Income	from listed investments	173,798		149,627		323,425
Interest	receivable	16,211				16,211
		190,009		149,627		339,636

Other	Income
		Unrestricted	Designated	Restricted	Endowment	Total funds
		funds	funds	funds	funds
		2021	2021	2021	2021	2021
		E	E	f	E	f
Sundry	income	10,222				10,222
		2020 E	2020 E	2020 E	2020f	2020 f
Sundry	income	3,474				3,474

			Unrestricted funds	Designated funds	Restricted funds	Endowment funds	Total funds
			2021	2021	2021	2021	2021
			E	E	E	E	E
Ministry and mission costs			718,564	100,280	393,252		1,212,096
Housing costs			13,896				13,896
Grants				53,381	129,618		182,999
Chadtable	activities			133,661	248,986		382,647
Allocated	support	costs	586,519		6,344		592,863
			1,318,979	287,322	778,200		2,384,501
			2020	2020	2020	2020	2020
			E	E	E	f.	E
Ministry and mission costs			697,803	22,945	237,224		957,972
Housing costs			8,718				8,718
Grants			11,287	32,748	145,129		189,164
Charitable	activities			188,668	93,867		282,535
Allocated	support	costs	631628		4,569		636,197
			1,349~6	244,361	480,789		2,074,586

			Activities	Grant
			undertaken	funding of	Charitable	Support	Total funds
			directly	activities	activities	Costs
			2021	2021	2021	2021	2021
			E	E	E	E	E
Charitable		Activities
Ministry	and mission costs		1,212,096		129,618	592,862	1,934,576
Housing			13,896				13,896
Grants				382,647	53,381		436,029
			1,225,992	382,647	182,999	592,862	2,384,501
			2020	2020	2020	2020	2020
			E	E	E	E	E
Charitable		Activities
Ministry	and mission costs		957,972		93,867	636,197	1,688,036
Housing			8,718				8,718
Grants				377,832			377,832
			966,690	377,832	93,867	636,197	2,074,586

				Unrestricted	Designated	Restricted
				funds	funds	funds	Total funds
				2021	2021	2021	2021
				E	E		E
Central staff costs				350,734			350,734
Central office and premises				62,942			62,942
Depreciation				10,495			10,495
Legal and professional	fees			84,361			84,361
Trust management costs						6,344	6,344
Other support costs				48,264			48,264
Governance
Auditors fee:
- Current year statutory			audit	19,800			19,800
- Non audit fee payroll		services		4,000			4,000
Synod and Bishop's	Councii			5,923			5,923
				586,519		6,344	592,863
				2020	2020	2020	2020
				E	E	E	E
Central staff costs				359,278			359,278
Central office and premises				79,923			79,923
Depreciation				12,641			12,641
Legal and professional	fees			77,091			77,091
Trust management costs						4,569	4,569
Other support costs				78,820			78,820
Governance
Auditors fee:
- Current year statutory			audit	14,760			14,760
- Prior year statutory		auri't		1,200			1,200
- Non audit fee payroll			services	2,064			2,064
Synod and Bishop's	Council			5,851			5,851
				631,628		4,569	636,197

Analysis oftransfers between	Analysis oftransfers between	Analysis oftransfers between		Unrestricted	Unrestricted	Funds	Restricted
				General	Designated		funds
				funds		funds
				2021		2021	2021
				E		E	E
Transfer from unrestricted		to designated	funds:
- Grants				(10,000)		10,000
- Hardship Fund				(150,000)	150,000
—Safeguarding	Past Case	review 2		(100,000)	100,000
Transfer from unrestn'cted		to restricted	funds;
—Digital Diocese				(12,695)			12,695
				(272,695)	260,000		12,695
				Unrestricted		Funds	Restricted
				General	Designated		funds
				funds		funds
				2020		2020	2020
				E		E	E
Transfer from	unrestricted	to designated	funds:
- Ordination	Candidates	Fund		(11,243)		11,243
- Hardship Fund				(200,000)	200,000
—Safeguarding	Past Case	review 2		(25,000)		25,000
				(236,243)	236,243

		Freehold	Leasehold	Equipment	Total
		E	E	E	E
Brought forward 1January 2021		685,012	53,390	40,322	778,724
Additions				2,614	2,614
Disposals				(749)	(749)
Carry forward	31December 2021	685,012	53390	42187	780 589
Depreciation
Brought forward 1January 2021		142,120	53,390	31,334	226,844
Depreciation	charge for the year	6,850		3,645	10,495
Written back	on disposal			(749)	(749)
Carry forward	31December 2021	148,970	53,390	34,230	236,590
Net book value
At 31December 2021		536,042		7,957	543,999
At 1January	2021	542,892		8,988	551,880

Investments
			Social
	Listed investments		investments	Total
	Unrestricted	Restricted	Unrestricted
	E	E	E
Brought forward 1January 2020	4,491,458	6,162,455	200,000	10,853,913
Net gain on investments	648,190	757,545		1,405,735
Carry forward 31December 2021	5,139,648	6,920,000	200,000	12,259,648

15	Debtors
				2021	2020
				E	E
	Amounts due from chaplaincies			125,000	125,000
	Prepayments and accrued income			71,630	209,875
	Other debtors			266,734	282,224
				463,364	617,099
16	Creditors:fallingdue	within 1year
				2021	2020
				E	E
	Amounts owed to chaplaincies			1,157,970	1,192,632
	Other creditors			73,945	105,217
	Accruals and deferred	income		259,058	282,411
				1,490,973	1,580,260
17	Creditors: falling due	after	more than 1year
				2021	2020
				E	E
	Loan (see note below)			450,000
	Pension deficit repayment		creditor (see note 26)	938	3,696
				450,938	3,696

18(a) Summary offund movements	18(a) Summary offund movements	18(a) Summary offund movements	18(a) Summary offund movements	-current year	-current year
								Investment
					As		Grants &	gains and		As
					at 1.1.21	Income	Expenditure	losses	Transfers	at 31.12.21
Unrestricted Funds:								E	E
General funds:
Diocesan Fund					4,455,051	1,290,442	(1,318,979)	648,190	(272,695)	4,802,009
Designated funds:
Ordination Candidates Fund					51,274	16,784	(22,418)			45,640
Mission Opportunities Fund					194,497		(28,063)			166,434
Hardship Fund					79,986	16,317	(133,661)		150,000	112,642
Safeguarding Past Case Review				2	2,055		(100,280)		100,000	1,775
Diocesan grants							(2,900)		10,000	7,100
Total Unrestricted Funds					4,782,863	1p323~543	(lp606 301)	648,190	(12,695)	5,135,600
Restricted funds
Ackland Troyte Trust (Pau)						1,303	(1,303)
Ag Saints (Dresden) Trust	(Germany)					4,632	(4,632)
Armstrong Trust (Istanbul)					65,236	5,741	(5,292)			65,684
Bagneres de Bigorre Fund	(France)					1,684	(1,684)
Bertie Watson (Algarve)					86,430	13,855	(64,178)			36,107
Clement Jones (Suffragan	Bishop)				2,935	2,697	(922)			4,710
Col Doughty Wylie Fund (FCO)					15,050	10	(578)			14,482
Crimean Memorial Church		(Istanbul)				2,494	(2,494)
Daphne Willoughby -Waters			(Palma)		8,257	2,128	(5,106)			5,279
Diocesan Development Fund					66,895	14,625	(2,781)			78,739
Emma Tebbs Trust (Rome)						3,638	(3,638)
Frank Pratt Barlow (Monte		Carlo!				35,075	(1,765)			33,310
Houlton Fund (Malta)						1,203	(1,203)
Undi ey Fund (Germany)						1,666	(1,666)
MMS (Gibraltar & Marseilles)					(13,909)	10,045	(11,502)			(15,366)
Overseas Bishopdcs Fund					20,122	6,055	(303)			25,874
Philip Coleman Trust (Palma)						1,303	(1,303)
Riga Mission Trust					14,416	20,322	(9,134)			25,603
Spicer Trust (Needy clergy)					11,427	3,154	(1,494)			13,087
St Andrew's (Tangier)					4,642	14,014	(9,498)			9,158
StGeorges (Berlin)						2,879	(2,879)
Stephenson Bequest (Mal	age)					2,606	(2,606)
Ministry division RME Ordinands'				gran	29,656	210,798	(208,791)			31,663
UKNSF (FCDO) grant						255,467	(248,986)			6,481
Strategic ministry fund						159,071	(157,071)			2,000
Digital Diocese (Allchurches			grant)		110,000		(6,832)		12,695	115,864
Ministry Experience Scheme						54,488	(20,559)			33,929
					421,157	830,953	(778,200)		12,695	486,605
Balance c/f					5,204,020	2,154,496	(2,384,501)	648,190		5,622,205

18(a) Summary offund movem	ents -curre	nt year (cont	inued)
					Investment
		As		Grants &	gains and		As
		at 1.1.21	Income	Ex enditure	losses	Transfers	at 31.12.21
		E	E			E	E
Balance c/f		5,204,020	2,154,496	(2,384,501)	648,190		5,622,205
Endowment Funds:
Ackland Troyte Trust (Pau)		44,533			6,403		50,936
All Saints (Dresden) Trust	(Germany)	159,260			22,900		182,160
Armstrong Trust (Istanbul)		156,853			20,479		177,332
Bagneres de Bigorre Fund	(France)	48,010			6,903		54,913
Bertie Watson (Algarve)		532,104			68,157		600,261
Clement )ones (Suffragan	Bishop)	93,461			7,193		100,655
Col Doughty Wylie Fund (FCO)		121,099			13,452		134,551
Continental Chaplaincies		1,139,363			98,937		1,238,300
Crimean Memorial Church	(Istanbul)	85,797			12,337		98,134
Daphne Willoughby - Waters (Palma)		117,323	1,064		11,663		130,050
Diocesan Development Fund		410,419			65,828		476,247
Emma Tebbs Trust (Rome)		125,174			17,999		143,173
Frank Pratt Barlow (Monte	Carlo)	1,453,190			216,439		1,669,629
Houlton Endowment Fund	(Malta)	41,384			5,951		47,335
Lindiey Endowment Fund (Germany)		57,306			8,240		65,546
MMS (Gibraltar & Marseilles)		371,395			46,881		418,276
Overseas Bishoprics Fund		238,913			29,953		268,865
Philip Coleman Trust (Palma)		49,520			(3,267)		46,253
Riga Mission Trust		505,500			13,608		519,108
Spicer Trust (Needy clergy)		31,522			2,840		34,362
St Andrew's (Tangier)		491,460			69,327		560,787
St.George's (Berlin)		157,046			13,205		170,251
Stephenson Bequest (Malaga)		91,865			2,117		93,982
		6,522A97	1,064		757,545		7,281,106
Totalfunds		11,726,517	2,155,560	(2,384,501)	1,405,735	-	12,903,311


18(b) Summary offund movements-			previous	year
								Investment
				As			Grants &	gains and		As
				at 1.1.20		Income	Expenditure	losses	Transfers	at 31.12.20
Unrestricted Funds:						f	f	f	f	f
Generalfunds:
Diocesan Fund				4,255,170		1,516,740	(1,349,436)	268,820	(236,243)	4,455,051
Desienoted funds:
Ordination Candidates Fund					44,187	18,394	(22,550)		11,243	51,274
Mission Opportunities Fund					204,695		(10,198)			194,497
Hardship Fund						68,654	(188,668)		200,000	79,986
Safeguarding Past Case Review 2							(22,945)		25,000	2,055
Total Unrestricted Funds				4,504,052		1,603,788	(1,593,797)	268,820		4,782,863
Restricted funds
Ackland Troyte Trust (Pau)						1,250	( 1,250)
All Saints (Dresden) Trust (Germany)						4,491	(4,491)
Armstrong Trust (Istanbul)					65,685	5,843	(6,292)			65,236
Bagneres de Bigorre Fund (France)						1,347	(1,347)
Bertie Watson (Algarve)					96,567	13,936	(24,073)			86,430
Clement Jones (Suffragan Bishop)					1,802	2,836	( 1,703)			2,935
Col Doughty Wylie Fund (FCO)					15,747	85	(782)			15,050
Crimean Memorial Church (Malta)	(Istanbul)					2,408	(2,408)
Daphne Willoughby- Waters		(Palma)			6,206	2,159	(108)			8,257
Diocesan Development Fund					65,250	15,626	(13,981)			66,895
Emma Tebbs Trust (Rome)						3,513	(3,513)
Frank Pratt Barlow (Monte	Carlo)					34,982	(34,982)
Houlton Fund						1,161	(1,161)
Undley Fund (Germany)						1,608	(1,608)
MMS (Gibraltar &Marseilles)				(11,232)		9,814	(12,491)			(13,909)
Overseas Bishoprics Fund					17,837	5,847	(3,562)			20,122
Philip Coleman Trust (Palma)						1,625	(1,625)
Riga Mission Trust					12,867	18,717	(17,168)			14,416
Spicer Trust (Needy clergy)					8,584	2,993	(150)			11,427
St Andrew's (Tangier)					2,259	13,533	(11,150)			4,642
StGeorges (Berlin)						2,819	(2,819)
Stephenson Bequest (Malaga)						3,034	(3,034)
Ministry division RME Ordinands'			grant			230,480	(200,824)			29,656
UKNSF (FCDO) grant						93,867	(93,867)
Strategic ministry fund						36,400	(36,400)
Digital Diocese (Allchurches		grant)				110,000				110,000
Total Restricted Funds					281,572	620,374	(480,789)			421,157
Balance c/f				4	785624	2 224'162	(2~074586)	268,820		5,204,020

18(b) Summary offund movements	year (continued)	year (continued)
				Investment
	As		Grants &	gains and		As
	at 1.1.20	Income	Ex enditure	losses	Transfers	at 31.12.20
		E	E	E	E
Balance c/f	4,785,624	2,224,162	(2,074,586)	268,820		5,204,020
Endowment Funds:
Ackland Troyte Trust (Pau)	41,657			2,876		44,533
All Saints (Dresden) Trust (Germany)	148,973			10,287		159,260
Armstrong Trust (Istanbul)	145,101			11,752		156,853
Bagneres de Bigorre Fund (France)	44,909			3,101		48,010
Bertie Watson (Algarve)	501,487			30,617		532,104
Clement Jones (Suffraga n 8ishop)	88,248			5,213		93,461
Col Doughty Wylie Fund (FCO)	132,695			(11,596)		121,099
Continental Chaplaincies	1,085,405			53,958		1,139,363
Crimean Memorial Church (Istanbul)	80,254			5,543		85,797
Daphne Willoughby —Waters (Palma)	110,753			6,570		117,323
Diocesan Development Fund	384,086			26,333		410,419
Emma Tebbs Trust(Rome)	117,089			8,085		125,174
Frank Pratt Barlow (Monte Carlo)	1,374,322			78,868		1,453,190
Fioulton Endowment Fund (Malta)	38,711			2,673		41,384
Lindley Endowment Fund (Germany)	53,605			3,701		57,306
MMS (Gibraltar & Marseilles)	351,838			19,557		371,395
Overseas Blshoprics Fund	225,458			13,455		238,913
Philip Coleman Trust (Palma)	47,857			1,663		49,520
Rlga Mission Trust	526,638			(21,138)		505,500
Splcer Trust (Needy clergy)	29,640			1,882		31,522
StAndrew's (Tangier)	460,317			31,143		491,460
St. George's (Berlin)	150,780			6,266		157,046
Stephenson Bequest (Malaga)	87,664			4,201		91,865
	6,227,487			295,010		6,522,497
Total funds	11,013,111	2,224,162	(2,074,586)	563p830		11,726,517

At 31December 20 follows:	21,	the DBFhad f	uture minimum	payments und	er non cancell	able o	p	erating	lease as
								2021	2020
Land and Buildings								f	E
	Not later than 1year							30,000
Net assets by fund
	Tangible fixed assets		Investments	Current assets	Current liabilities	Amounts falling due			Total Funds
						after	1year
						E
2021
Unrestricted
General		543,999	5,339,648	860,272	(1,490,973)	(450,938)			4,802,009
Designated				333,591					333,591
Endowment			6,920,000	361,106					7,281,106
Restdcted				486,605					486,605
Total Funds		543,999	12,259,648	2,041,574	1,490,973)	450,938)			12,903,311
Unrestricted
General		551,880	4,691,458	795,669	(1,580,260)		(3,696)		4,455,051
Designated				327,812					327,812
Endowment			6,162,455	360,042					6,522,497
Restricted				421,157					421,157
Total Funds		551,8N	10,853,913	1,904,680	(1,5N, 260		(3,696)		11,726,517

Funds held	as custodian trustee
		2021	2020
		E	E
investments	(at Market Value 31stDecember)	1,794,792	1,676,141
Cash on deposit		511,465	521,141
Total assets	held on behalf ofchaplaincies	2,306,257	2,197,282

%ofpensionable	stipends	January 2018to	January 2021to
		December 2020	December 2022
Deficit repair contributions		11.9%	7.1%

		2021	2020
Balance Sheet liability at	1lanuary	3,695	5,423
Deficit contribution paid		(2,027)	(2,500)
Interest costs (recognised	in SOFA)		45
Remaining change tothe	balance sheet liability *	(730)	727
Balance Sheet liability at	31December	937	3,695

		December 2021	December 2020	December 2019
Discount rate		0.0%pa	0.2% pa	1.1N pa
Price inflation		n/a	3.1%pa	2.8%pa
Increase to total pensionable	payroll	-1.5%pa	1.6'Yo pa	1.3%pa

							Total
				Unrestricted	Restricted	Endowment	funds
				funds	funds	funds	2020
			Note	f	f	f	f
Income and endowments	from:
Donations and legacies
- Common Fund				912,771			912,771
-Archbishops' Council grant				167,072			167,072
-Archbishops' Council sustainability		grant		210,000			210,000
- Other donations				120,462	376,880		497,342
Chaitabble activities					93,867		93,867
Investments				190,009	149,627		339,636
Other				3,474			3,474
Total income				1,603,788	620,374		2,224,162
Expenditure on:
Charitable activities			8/ 9	(1,593,797)	(480,789)		(2,074,586)
Net surplus before gaIn	on Investments			9,991	139,5$5		149,576
Net gain on fixed asset investments			14	268,820		295,010	563,830
Net movement in funds				278,811	139,5$5	295,010	713,406