Y Gofrestr Elusennau - Y Comisiwn Elusennau WHALE AND DOLPHIN CONSERVATION

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WDC's work combines concern for the welfare of individual whales, dolphins and porpoises with efforts to ensure the protection of the species, populations and their habitats. We conduct research, provide advice to decision makers about how to protect the animals and fund conservation and education projects around the world, working for solutions which benefit people and animals.

Incwm a gwariant

Data ar gyfer y flwyddyn ariannol yn gorffen 30 September 2023

Gwariant elusennol

Charitable expenditure

Some charities generate all, or a substantial part, of their income from investments which may have been donated to the charity as endowment or set aside by the charity from its own resources in the past. Such investments usually take the form of stocks and shares but may include other assets, such as property, that are capable of generating income and/or capital growth.

In managing their spending and investments charities need to strike a balance between the needs of future and current beneficiaries. They also need to take account of spending commitments that may stretch over a number of future years. To do this, charities will normally adopt an investment strategy designed to generate both income and capital growth. To maximise returns trustees may commit to investment strategies for several years.

Investments can experience large swings in value so trustees may, in a particular year, decide to realise and spend part of their charity’s capital or to invest part of its income.

By clicking the investment gains checkbox the charitable spending bar is adjusted to take account of capital growth as well as income. This shows the balance the charity is striking, between spending on current beneficiaries and retaining resources for future beneficiaries.

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