2019

ANNUALCOUNCILREPORT
www.worldathletics.org
www.worldathletics.org
1CONTENTS

Introduction ...............................................................................................5
1. President’s Report..............................................................................7
2. Executive Board Report................................................................13
3. Council Report..................................................................................17
3.1 Governance & Membership.................................................................................18
3.2 Competition & Events.............................................................................................28
3.3 Development.................................................................................................................34
3.4 Communications..........................................................................................................42
3.5 Marketing & Commercial........................................................................................44

4. Commissions & Working Group Reports..............................47
4.1 Athletes’ Commission..............................................................................................50
4.2 Competition Commission ....................................................................................52
4.3 Development Commission ...................................................................................53
4.4 Governance Commission .....................................................................................54
4.5 Gender Leadership Taskforce ...........................................................................55
4.6 Nationality Review Panel ......................................................................................56
4.7 Working Groups .........................................................................................................56

5. Audit Reports....................................................................................59
5.1 Financial audit ..............................................................................................................60
5.2 Non-financial audits .................................................................................................61

Appendices..............................................................................................65
Appendix A – 2019 Audited Financial Statements ....................................66
Appendix B – World Athletics 2019 Remuneration policy ................ 117
Appendix C – Athletics Olympic Dividend grant case studies........ 118

www.worldathletics.org

3﻿2019 Annual Council Report

4Introduction
This is the Annual Council Report for 2019 required
under Article 79 of the World Athletics Constitution,
for the period 1 January 2019 to 31 December 2019.
It includes the audited annual financial statements for2019 and outlines the key decisions and activities
during that period, as well as some additional
information mapping out the way forward.

The previous Council Report was presented to the2019 Congress on 25 September 2019, which due tothe transition from the previous reporting cycle (withthe move from the 2017 to 2019 Constitution), covered
the 2018 reporting period as well as information post
31 December 2018 through to September 2019 when
the report was presented at Congress to Members.
Some key activities and decisions are therefore
repeated in this Report for completeness.

The 2019 Annual Council Report is divided into thefollowing sections:

In addition, due to the transition and the governancestructure reforms that came into effect on 1 October
2019, namely the new structure and remit of the
Executive Board and re-structure to four Commissions(Athletes’, Competition, Development and Governance),these sections of this Report only cover the activity
from the effective date onwards and outline the remit ofthese bodies in 2020 for information.

1. President’s Report
2. Executive Board Report
3. Council Report
4. Commissions & Working Group Reports
5. Audit Reportsi.

Financial

ii. Non-financial (Governance & Ethical Complianceand Integrity & Anti-Doping)www.worldathletics.org

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Contents
Introduction2019 Annual Council Report

6

PRESIDENT’S REPORT

1
President’s Report
Introductionwww.worldathletics.org

7

1. President’s Reportsignificant progress with the reforms we implemented
in our 2017 Constitution and, last year, in our 2019
Constitution. Change is never easy, but we have laidstrong foundations upon which we can grow oursport. Foundations that enable us to have the right
discussions, with the right people at the right time.
Foundations that will help us navigate the changing
world around us and foundations that will enable us totake brave leadership decisions when we need to.
The next four years are a TIME TO BUILD.
First, we need to Build on the solid foundations of
the reforms we introduced so we can continue to
evolve and grow our sport. We established our new
Executive Board made up of our four Vice-Presidents
and three independent members and approved the twocommittees (Audit, Risk & Finance Committee and a
Remuneration Committee) reporting to it. Having clear
roles and responsibilities for both the Executive Boardand the Council will ensure we have the right discussions
and checks and balances to make the right decisions for
our Headquarters and our sport. Our Council elections atlast year’s Congress saw an increase in female candidates
to almost 40% of the individual candidates standing forelection, which enabled us to exceed our gender target
on Council and to elect our first female Vice-President.
The launch of our new name, World Athletics, and brandat the end of the year is the culmination of the reform
journey we have been on. It represents the modern, morecreative and positive face of our sport, making our sport
more accessible to a wider audience.

It seems somewhat surreal to be sitting in the world
we find ourselves in today and writing a report on lastyear. A year when we hadn’t yet heard of Covid-19 or
witnessed the devastating impact it would have on all
our lives, and of course our sport.
Back in March, when the impact of this pandemic
was beginning to bite, I wrote a letter to everyone in
our sport about how we were tackling the situation.
In the letter I said, ‘the spirit of human optimism andendeavour stands the test of time. When we getthrough this, and we will, we will be braver and moreinnovative. We will be more collaborative and resilient.
We will be stronger and more tolerant. We will be moreglobal, not less.’

We need to Build more partnerships – public andprivate – to put our sport at the heart of the healthand wellbeing agenda in every country. I spent timewith corporations and brands, Presidents and Prime
Ministers across the world in 2019 and they see oursport as a way to address a range of issues they are allconcerned about – increased levels of inactivity, health,education, sustainability and social cohesion. And they

I still believe this. And one of the reasons I still believe
this is because the journey we have taken together
over the last four years has established rock solid
foundations for future growth.
At last year’s Congress I talked about how the last four
years were a TIME FOR CHANGE. And while we all
acknowledge we haven’t got there yet, we have made2019 Annual Council Report8

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President’s Report

see us as a strong sport with integrity, the courage ofour convictions and as an exemplar for all sport. These
partnerships also help us support our athletes throughbetter funding and higher profiles. I am particularly proudof the 10-year partnership we signed with the Wanda
Group in 2019. It is the largest commercial partnership in
the history of World Athletics giving us the opportunity
to strengthen the Diamond League, our global showcase
series, and release World Athletics’ funds to focus onother one-day meetings. Our new out of competition
drug testing model and funding framework for labelroad races was another strong partnership initiative
which has seen associated financial burden being
shared by all stakeholders with race organisers, athlete
representatives, shoe manufacturers and, nominally, theathletes each contributing to the funding pot.

Member Federations strong across the world so wemust all look at how we can lend support and shareexpertise as we are not all equal. This is not just aboutmoney, it is also about skills and building capacity.
And work has begun in 2020 to review the grants,
programmes and resources available to Areas so they
can support and deliver what their Member Federations
most require. In 2020, fuelled by the pandemic, Member
Federation Info Sessions have taken place across a
range of topics to facilitate learning and sharing.
Building more skills and resources in every area aroundthe critical coaching and technical elements of the sport
by holding more courses, encouraging more people
to learn the skills of our trade, recruiting more people
to become part of the athletics family and celebrating
the roles they do. This has to be a priority across the
sport. The work the Areas did in 2019 around genderleadership paid dividends in the election process. I havebeen encouraged by the ingenuity and drive of ourAreas and Member Federations during the pandemic interms of the virtual courses and training initiatives they
have conducted and the numbers of people they havebeen recruiting and training in our sport. We need toretain and build on this engagement.

We must Build a better product that remains relevant in
the minds and actions of young people led by strong
event circuits in each Area that create clear pathways
for our athletes into our World events. Area circuits that
our fans can follow through to a coordinated global
calendar with world rankings that everyone can identify
with. Working together we can strengthen and build
our Area championships and our one-day meetings into
‘must attend’ events for the very best athletes in each
Area. A primary focus in 2019 has been to simplify the
global calendar and support the delivery of high quality
one-day meetings across the globe with the launchof our Continental Tour. The Continental Tour Gold
which, while severely impacted by the pandemic thisyear, is a strong circuit of 10 one-day meetings that
we will continue to invest in. The core principles set out
and agreed by the Diamond League Board were alsoa stepping-stone in 2019 to create the best one-day
meetings in a world class annual international circuit witha single final at the end of the season.

Build a greater profile of our sport through higher-profile
athletes who actively promote their sport through theirpersonalities as well as their performance. Our retired
athletes can help here and I am always delighted whenathletes, once retired from competition, find ways tostay involved in our sport. The performances of ourathletes at the World Athletics Championships in Doha
were collectively the best we have ever seen. Five world
records and six championship records were set, 43
countries won medals, 21 area records were set, and87 national records were broken. The quality and depthof performances produced by athletes from more than
200 nations was simply extraordinary. The creativity
and engagement our athletes have shown during
Covid-19, without the treadmill of training, travellingand competing, has seen an even deeper connection
between them and their fans. Continuing this level ofengagement is critical to growing our fan base.

We have to Build better support structures for ourMember Federations by sharing what we know acrossour sport and more importantly using resources fromthe centre, from across our Areas, and from each other,to assist and enhance Member Federations’ ambitions
and Area events. To be a strong sport we need to havewww.worldathletics.org

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President’s Report

If we continue to do this… we will BUILD OUR SPORT
and our reputation as the No. 1 sports federation fromthe ground up with:
•
•

•
•

We revisited our vision, our mission and set out clear
goals to drive growth in our sport, which we have laidout on the following page. I am delighted with the
feedback we have had on this plan and look forward
to working with you all on the World Plan which will
be put to Congress next year. Thank you all for yourcontinued efforts and support in these particularly
trying times and as I have said before, although we may
be separated physically during this period, my instinct
is that ultimately this pandemic will draw us closer
together, not further apart.

More athletes choosing the sport as pathways areclearer and financial rewards are better
More resources and skills across our Member
Federations, technical officials and coaches in our
sport so we have best in class knowledge to develop
the sport the way we all want to see it develop
More people participating in and following the sport
from the playground to the podiumMore partnerships that generate more revenue,
more activation opportunities and more media
opportunities which in turn will drive more fans.

Earlier this year we developed World Athletics’ Strategic
Plan for the next four years which we shared more
recently with all of you. It is based on many of the samebuilding blocks we talked about at last year’s Area
Congresses and our Congress in Doha.

Sebastian Coe
President

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1. President’s Report

STRATEGY FORGROWTH
2020-2023

Our Vision

TO USE THE
POWER ANDACCESSIBILITY OF
ATHLETICS AND OUR
ATHLETES TO CREATEA HEALTHIER AND
FITTER WORLD
Our Mission

GROW

Grow the sport of athletics and make it
relevant in people’s lives and in the lives of
their communities.

LEAD

INSPIRE

Create globally appealing and accessible
competitions, events, and activities so ourtalented athletes can entertain and inspire
the world.

Be the best example of a well-governed
sports federation taking brave leadershipdecisions and valuing partnerships thatdeliver athletics around the world.

Our Approach
By doing the good things we do already even better via a programme of continuous improvement, and by delivering new innovative initiatives and programmes.

Our Goals

PARTICIPATIONPEOPLEFANSPARTNERSHIPS

We will deliver more events at every
level of the sport. From more worldclass athletics competitions in allcontinents at national, regional
and international level, through toensuring there are opportunities forchildren to try our sport wherever
they live and campaigns for more
people to get active through running.

We will celebrate, support anddevelop the people (coaches,
officials, volunteers and professionals)
who deliver our sport throughout theworld, at every level, providing clear
access and pathways and we will
double the number of new recruits
who help deliver our sport - ascoaches and officials or in Member
Federation, event or club roles.

We want our fans to attend and watch
our athletes compete, as well as get
to know and engage with themthrough new platforms and initiatives.
By 2023 our aim is to grow ourbroadcast reach, double our digital
following and create a database of
1 million known fans who actively
choose to connect and engage with
us and our sport.

As the world’s most accessible
sport we rely on strong partnerships
to deliver events and programmes
at all levels. We value thesepartnerships and aim to double
our current number of meaningfulcommercial and non-commercial
partnerships to generate new financial
and activation opportunities for our
sport, our athletes, our MF’s and ourcommunities around the world.

Our Stakeholders

Our Values

Member Federations, Athletes, Partners, Media, Fans, and Our People. www.worldathletics.org
Respect, Integrity, Leadership, Commitment, Innovation, Excellence.

11© 2020 World Athletics. All Rights Reserved.

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1. President’s Report2019 Annual Council Report

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EXECUTIVE BOARD REPORT

2
Executive Board Report
1. President’s Reportwww.worldathletics.org

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2. Executive Board Report
This report covers the period from 1 October 2019,
following the establishment of the new structure andremit of the Executive Board (EB) in accordance withthe 2019 Constitution. The period from 1 January
2019 to 25 September 2019 was presented at the2019 Congress through the Council Report.

During their meeting on 20 November 2019, the five
Elected EB Members approved the appointments of thethree Appointed EB Members. The full composition of
the Executive Board is as follows:
•
•
•
•
•
•
•
•
•

Under the new governance structure, the EB is
responsible for governing the business of World
Athletics, focusing primarily on financial and commercial
aspects. The roles of the EB and the duties and powersof EB Members are set out in Articles 56 and 58 of theConstitution.
On 1 October 2019, the Elected EB Members, who
are the President and the four Vice-Presidents elected
at the 2019 Congress, as well as the Chief Executive
Officer (as ex-officio non-voting EB member) began
their term of office.

Sebastian COE (GBR), President
Sergey BUBKA (UKR), Senior Vice-President
Geoff GARDNER (NFI), Vice-President
Ximena RESTREPO (CHI), Vice-President
Nawaf AL SAUD (KSA), Vice-President
Abby HOFFMAN (CAN), Appointed Member
Hasan ARAT (TUR), Appointed Member
Sunil SABHARWAL (USA), Appointed Member
Jon RIDGEON (GBR), Chief Executive Officer (exofficio, non-voting member)

The term of office of the new Executive Board is four
years, ending at the start of the first Council meeting
held after the 2023 Election Congress meeting (Elected
EB Members) and until the conclusion of the firstCouncil meeting following the 2023 Election Congressmeeting (Appointed EB Members).

The application process to recruit and select candidates
for the three appointed EB Members commenced on
2 August 2019 led by the EB Appointments Panel(EBAP) comprising Gordon Orlikow as Convenor,
President Sebastian Coe and Council Member Nawal
El Moutawakel. An application pack was circulated
to all Member Federations and a call for applicantsalso published on the World Athletics website, with aclosing date for applications of 13 September 2019.
Following a robust interview and selection process, theEBAP identified the three recommended Appointed EB
Members to complement the skillsets, expertise andrepresentation of the Elected EB Members.

Other key decisions taken by the EB during the
20 November 2019 meeting are summarised on thenext page.

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Executive Board Report

Focus

Decision

Executive Board Committees

The EB agreed with the recommendation of the former Audit & FinanceCommission to establish two committees (Audit, Risk & FinanceCommittee and a Remuneration Committee) in the first instance and toreview in the future to potentially add others (such as split out Audit andRisk) if deemed necessary.

2020 Budget

The EB approved the 2020 budget, annual action plan to achieve abalanced budget, and three-year projections

The full EB met for the first time on 25 January 2020,
at which time there was also an induction for all EB
Members. The priorities for the EB in 2020 have been
the development of the World Athletics Strategic Plan
2020-2023 in conjunction with the headquarters,
which was approved by Council in June 2020; theestablishment and appointment of members to the

EB Committees; confirmation of new commercial
partnerships including Pinsent Masons; and oversight of
the financials including the grant criteria and distribution
process.
Details regarding the Executive Board are available on
the website here.

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COUNCIL REPORT

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Council Report
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Council Report

3.1 Governance & MembershipCouncil
In 2019, the Council continued to work towards the vision of being a top-four global sport by 2020. During theirfour-year term (2015-2019), the Council was initially focused on the governance and integrity reform process, but
throughout 2019 there was a greater focus on utilising the platform the reforms have provided to innovate, evolveand grow the sport, specifically in relation to competitions and developing a coherent global calendar, as well as
strengthening existing and establishing new partnerships.
The below listed Council Members were in office until the 2019 Election Congress and World Athletics
Championships in Doha.
Sebastian COE
Sergey BUBKA
Dahlan AL-HAMAD
Hamad KALKABA MALBOUM
Alberto JUANTORENA DANGER
José María ODRIOZOLA
Roberto GESTA DE MELO
Nawal EL MOUTAWAKEL
Abby HOFFMAN
Anna RICCARDI
Pauline DAVIS-THOMPSON
Geoff GARDNER
Sylvia BARLAG
Ahmad AL KAMALI
Bernard AMSALEM
Zhaocai DU
Victor LOPEZ
Hiroshi YOKOKAWA
Stephanie HIGHTOWER
Antti PIHLAKOSKI
Adille SUMARIWALLA
Nawaf AL SAUD
Svein Arne HANSEN
Vivian GUNGARAM

(GBR)
(UKR)
(QAT)
(CMR)
(CUB)
(ESP)
(BRA)
(MAR)
(CAN)
(ITA)
(BAH)
(NFI)
(NED)
(UAE)
(FRA)
(CHN)
(PUR)
(JPN)
(USA)
(FIN)
(IND)
(KSA)
(NOR)
(MRI)

President
Senior Vice-President
Vice-President
Vice-President
Vice-President
Treasurer
Member, South America Area Group Representative
Individual Member
Individual Member
Individual Member
Individual Member
Member, Oceania Area Group Representative
Individual Member
Individual Member
Individual Member
Individual Member
Member, NACAC Area Group Representative
Individual Member
Individual Member
Individual Member
Individual Member
Individual Member
Member, Europe Area Group Representative
Member, Africa Area Group Representative

In addition to the above, Iñaki Gómez (CAN), as the Chair of the Athletes’ Commission, joined Council in March2018 as a non-voting contributor through until 1 October 2019.

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3.1 Governance & Membership

The following did not participate in Council meetings in 2019: Mikhail Butov (RUS) given the suspension of theRussian Athletics Federation; Frank Fredericks (NAM) given his provisional suspension pending the outcome of theAthletics Integrity Unit’s investigation and that of the French criminal and IOC investigations; and Karim Ibrahim(MAS) (as Asia Area Group Representative) given his being found to be not eligible to hold office as a Council
Member by the Vetting Panel in August 2018 and dismissal of his appeal by the Court of Arbitration for Sport in
February 2019.
Following the Election Congress on 25-26 September 2019, the following Council Members will be in office for a
four-year term through until the 2023 Election Congress.
Sebastian COE
Sergey BUBKA
Geoff GARDNER
Nawaf AL SAUD
Ximena RESTREPO
Alberto JUANTORENA DANGER
Nawal EL MOUTAWAKEL
Abby HOFFMAN
Dahlan AL HAMAD
Hamad KALKABA MALBOUM
Anna RICCARDI
Sylvia BARLAG
Hiroshi YOKOKAWA
Antti PIHLAKOSKI
Adille SUMARIWALLA
Svein Arne HANSEN
Nan WANG
Willie BANKS
Raul CHAPADO
Dobromir KARAMARINOV
Beatrice AYIKORU
Mike SANDS
Helio GESTA DE MELO
Robin Sapong EUGENIO
Renaud LAVILLENIE
Valerie ADAMS

(GBR)
(UKR)
(NFI)
(KSA)
(COL)
(CUB)
(MAR)
(CAN)
(QAT)
(CMR)
(ITA)
(NED)
(JPN)
(FIN)
(IND)
(NOR)
(CHN)
(USA)
(ESP)
(BUL)
(UGA)
(BAH)
(BRA)
(NMI)
(FRA)
(NZL)

President
Senior Vice-President
Vice-President
Vice-President
Vice-President
Individual Member
Individual Member
Individual Member
Member, Asia Area Group Representative
Member, Africa Area Group Representative
Individual Member
Individual Member
Individual Member
Individual Member
Individual Member
Member, Europe Area Group Representative
Individual Member
Individual Member
Individual Member
Individual Member
Individual Member
Member, NACAC Area Group Representative
Member, South America Area Group Representative
Member, Oceania Area Group Representative
Member, Athletes’ Commission Chair
Member, Athletes’ Commission Representative

During its meeting on 20 November 2019, the Athletes’ Commission elected Renaud Lavillenie as Chair and Dame
Valerie Adams as Deputy Chair of the Commission. The Council confirmed their appointment as the two Athletes’
Commission representatives with full voting rights on the Council.

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Robin Sapong Eugenio was elected President of the Oceania Athletics Association (OAA) on 16 December
2019. An OAA Special Congress and election took place following the vacancy created through Geoff Gardner’s
resignation as Area President on 1 October 2019 given his election as World Athletics Vice-President.
The composition of Council for the 2019-2023 mandate comprises 31% female representation (above the minimum
gender requirement of 7 of 26 members) an increase from 22% female representation in 2015-2019.

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Council Report
3.1 Governance & Membership52nd Congress

COUNCIL MEETINGSThe Council met on five occasions in 2019:
•
•
•
•
•

The 52nd Congress and Convention was held on 25-26
September 2019 in Doha.

216th Council Meeting, 10/11 March 2019 Doha,
Qatar
217th Council Meeting, 8/9 June 2019, Monaco
218th Council Meeting, 23 September 2019 Doha,
Qatar
219th Council Meeting, 1 October 2019 Doha, Qatar
220th Council Meeting, 22/23 November 2019,
MonacoThe Congress Agenda, as approved by Council, and all
relevant reports and documentation were circulated toMember Federations on 25 July 2019 and presented
during the Congress meeting. A summary of the key
decisions taken by Congress is provided below:•

The Council meeting held on 23 September 2019was the final meeting of the four-year mandate for theCouncil elected in 2015.

•••

The Council meeting held on 1 October 2019 was thefirst meeting of the Council newly elected by Congresson 25 September 2019. During the 1 October meeting,
the Council elected Sergey Bubka as the Senior VicePresident and appointed Abby Hoffman as the Council
Member (non-voting member) of the Athletics Integrity
Unit (AIU) Board, and Antti Pihlakoski as the Council
Member on the AIU Board Appointments Panel.

•Elections of the President, Vice-Presidents andIndividual Council Members
Amendments to the World Athletics Constitution
Suspension of the Russian Athletics Federation
Award of the honorary life titles and the orders of
merit, plaques of merit and veteran pins
Appointments to the independent bodies (AIU
Board, Vetting Panel and Disciplinary Tribunal) and of
the auditors (financial and non-financial audits).

The below-listed titles and awards were granted by
Congress on the recommendation of Council.
Honorary Life Personal Member to the following former
Council Members:

In addition to the formal Council meetings, anInformation Session has been held ahead of eachmeeting to provide an opportunity for a more in-depth
briefing and discussion on relevant topics that haveincluded the Diamond League format, coordinationof the global calendar and the Label Road Races. An
Induction session for the new Council was held ahead of
the 220th Council Meeting. As well as meeting in person,
the Council has also made decisions via email on an asneeds basis to facilitate progress and meet deadlines asappropriate.

•••

Roberto Gesta De Melo (BRA) (first elected in 1991)
José Maria Odriozola (ESP) (first elected in 1999)
Pauline Davis Thompson (BAH) (first elected in 2007)

Orders of Merit in recognition of services to World
Athletics and the sport of athletics as follows:••

The key decisions of Council and their subsequent
implementation by the headquarters are summarised in
the relevant sections of this Annual Report.

Golden Order of Merit (HH The Amir, Sheikh Tamimbin Hamad Al Thani of Qatar)		
Silver Order of Merit (Victor Lopez (PUR), Roberto
Gesta de Melo (BRA) and José Maria Odriozola (ESP))

Plaques of Merit and Veteran Pins were awarded to
the recipients listed overleaf by Congress following
recommendations from the Council (based on
nominations from the Area Associations).

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3.1 Governance & Membership

PLAQUE OF MERIT
•
•
•
•
•
•

Mr Abdeslam AHIZOUNEGeneral Dahlan AL HAMAD
Mr José Luis DE CARLOS
Mr Adrian LORDEMr Filimoni VULI WAQA
Mr Juan Alberto SCARPIN

(MAR)
(QAT)
(ESP)
(BAR)
(FIJ)
(ARG)

AfricaAsia
Europe
NACAC
OceaniaSouth America

(ALG)
(ETH)
(NGR)
(CHN)
(JPN)
(IND)
(IRL)
(SWE)
(ROU)
(BAH)
(NCA)
(AIA)
(NMI)
(GUM)
(PYF)
(CHI)
(ECU)
(GUY)

AfricaAfricaAfrica
Asia
Asia
Asia
EuropeEuropeEurope
NACAC
NACAC
NACAC
Oceania
Oceania
OceaniaSouth America
South America
South America

VETERAN PIN
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

Mr Ammar BOURAS
Mr Jillo DUBE
Mrs Maria WHOPHILL
Mr Duan SHIJE
Mr Yukio SEKI
Ms P.T. USHA
Mr Nick DAVISMr Toralf NILSSON
Mrs Gabriela SZABO
Mr Ronald CARTWRIGHT
Mrs Xiomara LARIOS
Mrs Lorna ROGERS
Mr Robin Sapong EUGENIO
Mrs Josephine PINTO
Mr Daniel VINCENTE
Mr Juan Luis CARTER BELTRÁN
Mr Manuel Estuardo BRAVO CALDERON
Mr Aubrey HUTSON

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3.1 Governance & Membership

World Athletics Awards

During this awards ceremony individuals were alsocelebrated for their contributions to the sport in thefollowing categories:

During the World Athletics Awards held on 23
November 2019 in Monaco, the following athletes wererecognised for their outstanding achievements in 2019:••••

World Athlete of the Year (male) - Eliud Kipchoge
World Athlete of the Year (female) - Dalilah Muhammad
Rising Star (male) - Selemon Barega
Rising Star (female) - Yaroslava Mahuchikh

•
•
•
•
•

Coaching Achievement - Brother Colm O’Connell
International Fair Play Award - Braima Suncar Dabo
President’s Award - Vikki Orvice
Woman of the Year - Derartu Tulu
Athletics Photograph of the Year - Felix Sanchez
Arrazola

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3.1 Governance & Membership

Membership
MEMBER FEDERATION OBLIGATIONSMember Federations’ compliance with their Member obligations is monitored annually. In 2019, the following
Member Federations did not meet their Member obligations:
Member Federation

Basis of Member obligation breach

AFG

2018 Annual Report was not submitted by the 31 March 2019 deadline.
The Afghanistan Athletic Association subsequently remedied the above breach following
notification by the World Athletics CEO.

GAB

2018 Annual Report was not submitted by the 31 March 2019 deadline.
As the “Fédération Gabonaise d’Athlétisme” did not remedy the identified breach andrespond to any World Athletics correspondence, Council approved the sanction ofsuspension of the right to attend, speak and vote at the 2019 Congress. A caution was
also issued. World Athletics headquarters, with the assistance of the Confederation of
African Athletics, has subsequently seen the re-establishment of communication andactivities of the Federation in Gabon.

RUSSIAN ATHLETICS FEDERATION
Following the decision by Congress in August
2017 to approve the suspension of the Russian
Athletics Federation (RusAF) until such time as there
is full compliance with the verification criteria andreinstatement conditions set by the Russia Taskforce,
the Council has received reports at each subsequent
Council meeting from Rune Andersen, the independent
Chair of the Russia Taskforce, on progress against thecriteria and conditions. All reports have been notified toMember Federations and made available on the World
Athletics website.
At each Council meeting in 2019, based on the
progress reports and recommendations made by theTaskforce, the Council unanimously approved not toreinstate RusAF. Council’s proposal to Congress to
not reinstate RusAF and continue the suspension of
RusAF’s membership until Council decides that all of thereinstatement conditions established by Council fromtime to time have been met was approved by Congresson 25 September 2019 following presentations by both
RusAF and the Russia Taskforce.

In November 2019, charges were laid against
RusAF by the Athletics Integrity Unit (AIU). The AIU
charged RusAF with obstructing an investigationand provisionally suspended several senior RusAF
officials for tampering and complicity. As result, Council
unanimously approved the recommendation of theRussia Taskforce to immediately suspend the RusAF
reinstatement process pending resolution of thecharges. It was also agreed for the Taskforce and Doping
Review Board to review the Authorised Neutral Athlete(ANA) process and recommend whether the mechanism
could and should continue to be used, and if so in what
form, considering the charges. The ANA process was
suspended pending the outcome of the review. The
Taskforce was also mandated to make recommendations
to Council as to the sanctions that Council should
impose on RusAF if it is determined that RusAF has
breached its obligations under the Anti-Doping Rules,
and whether Congress should be asked to consider the
expulsion of RusAF from membership of World Athletics.
In March 2020, RusAF was found to have breached
the World Athletics Anti-Doping Rules and as a result
Council imposed a package of sanctions on RusAF,
including a USD 10 million fine, of which USD 5 million

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3.1 Governance & Membership

was payable by 1 July 2020. Following non-payment of
the fine, on 30 July 2020, Council unanimously agreed
with the Taskforce’s recommendation to recommend to
Congress to expel RusAF from membership of World
Athletics if it did not meet specific conditions including
making the outstanding payments (the USD 5 million fineand USD 1.31 million costs) before 15 August 2020. The
payments were received before the deadline, therefore
the first of the conditions set by the Taskforce has been
met in full. Detail on the full conditions are set out here.

•
•
•
•
•
•
•
•
•
•

RULES & REGULATIONS		

A summary of the key amendments is provided below.

In line with the governance and integrity reforms
approved by Congress in December 2016, on 1
January 2019, the new Constitution came into force.

•

Aligned to the new Constitution, new Governance
Rules took effect on 1 January 2019. These outline
the processes and procedures associated with the new
World Athletics governance structures, including for the
new Council, Executive Board and Commissions.
A new Book of Rules was approved and launched in late2019, which provides a consolidated library for ease ofreference for all World Athletics Rules and Regulations.
The Book, which can be found on the website here, isdivided into the following sections:
•
•
•
•
•
•

•

•

Contents, Rules of Interpretations, Definitions
Book A: The Constitution
Book B: Organisation
Book C: Competition
Book D: Integrity & Disciplinary
Table of Rule References•

The 2019 Constitution as amended by the 2019
Congress, and all new, or amended, Rules andRegulations approved by Council in 2019 (as listed
below), were communicated to Member Federations via
Circular and included within the new Book of Rules.

•

•
•
•

Athletics Integrity Unit Rules
Athletics Integrity Unit Reporting, Investigation andProsecution Rules (Non-Doping)
Bidding Rules

Candidacy Rules
Disputes and Disciplinary Proceedings Rules
Eligibility Regulations for Transgender Athletes
Governance Rules
Integrity Code of Conduct
Marketing and Advertising Rules & Regulations
Race Walking Challenge Regulations
Rules of CongressTechnical Rules
Vetting Rules

Athletics Integrity Unit Rules– Inclusion of a new Article (4.4) following
Congress’ approval to add two Independent
Members to the Athletics Integrity Unit Board.
Bidding Rules– Inclusion in the Rules of the principles, criteria,
procedures, and timelines for selecting a target
host Area for the World Athletics Championships
and the World Indoor Championships.
Eligibility Regulations for Transgender Athletes– New Eligibility Regulations for Transgender
Athletes from 1 October 2019. The Regulations
replaced the Regulations Governing Eligibility ofAthletes who Have Undergone Sex Reassignment
to Compete in Women’s Competition (2011)
and were drafted to align with the Eligibility
Regulations for the Female Classification(Athletes with Differences of Sex Development)
the updates reflect current medical standards
and the legal framework.
Marketing and Advertising Rules and Regulations– Amendments to the Marketing and Advertising
Rules and Regulations to allow for and set out
the conditions under which Member Federations
can display their national sponsor’s logo oncompetition attires.
Rules of Congress– Amendments to the Rules to reflect proceduresfor the 2019 Election Congress. An explanatory
note including the voting and election
procedures was circulated to all Members.

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3.1 Governance & Membership••Technical Rules– Amendments to the Technical Rules of theCompetition Rules were approved by Council in
March 2019 (to come in to force with immediate
effect) and in June 2019 to come in to force on 1
November 2019. Amendments were circulated toMembers and included in Book C2.1 of the Bookof Rules.
Other Rule-related matters– The Athletics Integrity Unit Rules; Integrity Codeof Conduct; Athletics Integrity Unit Reporting,
Investigation and Prosecution Rules (NonDoping); Disciplinary Tribunal Rules; as well as
the Procedural Rules of the Code of Ethics wereamended to enable the cases before the Ethics
Board to be transferred to the AIU and give it
legal jurisdiction to investigate the cases, decide
whether to prosecute them and if so, to issue
charges before the Disciplinary Tribunal. The Ethics
Board was disestablished from 31 March 2020.

APPOINTMENTS TO WORLD ATHLETICS BODIES
During 2019, Council approved the following appointments to World Athletics’ independent bodies.
World Athletics governanceor independent body

Membership and appointments

Term of appointment

Nominations Panel

Gordon Orlikow (CAN), Convenor
Vijay Makhan (MRI), Member
Chantal Brunner (NZL), Member
Catherine Thyra Forde (TTO), Member
Sebastian Coe (GBR), President

1 April 2019 until theconclusion of the 2023
Congress

Screening Panel

Carlota Castrejana Fernandez (ESP)*, Member
Leanne O’Leary (NZL/GBR), Member

1 October 2019 until theconclusion of the 2023 Congress

Executive Board
Appointments Panel

Gordon Orlikow (CAN), Convenor andIndependent Member
Nawal El Moutawakel (MAR), Council Member
Sebastian Coe (GBR), President

1 October 2019 until theconclusion of the 2023
Congress

Athletics Integrity Unit
Board Appointments Panel

Andrew Simpson (GBR), Independent Member
Antti Pihlakoski (FIN), Council Member

1 October 2019 until thefirst Council Meeting after
the 2023 Congress*Subsequently resigned following appointment to the Governance Commission

In addition, Congress approved Council’s recommended appointments of the chairs and members to the following
independent bodies:•••

Disciplinary Tribunal
Vetting Panel
Athletics Integrity Unit Board (recommendation to Congress by the AIU Board Appointments Panel)2019 reports from these independent bodies were circulated to Member Federations on 30 July 2020. Further
information about these bodies and their members can be found on the website here.
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3.2 Competition & Events
World Athletics Series (WAS) competitions
In 2019, the following WAS competitions took place:
Date

WAS competition

Location

30 March 2019

World Athletics Cross Country Championships

Aarhus, Denmark

11-12 May 2019

World Athletics Relays

Yokohama, Japan

27 September – 6 October 2019

World Athletics Championships

Doha, Qatar– First remote television production operation byWorld Athletics Productions

Key statistics and highlights from these events arebriefly summarised below:•

World Athletics Cross Country Championships
Aarhus 2019
– MFs 58 + Athlete Refugee Team (ART)– Spectators attendance 10,000– Innovative and challenging course setting theway forward for future cross-country events– Mass race participation successfully included•

World Athletics Relays Yokohama 2019
– MFs: 42 + ART– Spectators attendance 36,150– Two new events added: 2x2x400m mixed relay
and shuttle hurdles mixed relay•

World Athletics Championships Doha 2019
– MFs: 204 + Authorised Neutral Athletes + ART– Spectator attendance: 208,304– Best World Athletics Championships ever interms of results:» 3 world records» 2 world U20 records» 6 championship records» 21 area records» 87 national records– Great success of event presentation innovation
including projection mapping– New TV graphics

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FUTURE WAS COMPETITIONSIn 2019, the following WAS competitions were awarded to the Member Federations and host cities by Council:
Date

WAS competition

Location

20 March 2021*

World Athletics Cross Country Championships

Bathurst, Australia

1-2 May 2021

World Athletics Relays

Silesia, Poland

2022

World Athletics Indoor Championships

Belgrade, Serbia

27 March 2022

World Athletics Half Marathon Championships

Yangzhou, China*This WAS event has subsequently been postponed due to the Covid-19 pandemic

The date approved for the World Athletics Championships
in Budapest, Hungary is 19-27 August 2023.
Council also agreed to establish a new process to
support local organising committees (LOCs) andstrengthen the mechanism for monitoring and evaluating
progress and LOCs reporting to Council, throughthe creation of a World Athletics Championships
Assessment Team. This will be implemented for all futurechampionships, starting with Budapest 2023.

QUALIFYING PROCEDURES AND TIMETABLES
The qualifying procedures and/or timetables for thefollowing WAS competitions were approved by Council
with detailed information subsequently circulated toMember Federations and made available on the website:••••

World Indoor Championships Nanjing 2020
World Half Marathon Championships Gdynia 2020
World Race Walking Team Championships Minsk
2020
World U20 Championships Nairobi 2020

opportunities to achieve the entry standards throughan extended qualification window of two months formost events (starting 1 May 2019). It is also designed
to achieve 50% of the target numbers for each event
through entry standards and the remaining 50% throughworld rankings. This system has subsequently beenrevised following the postponement of the Games to2021 but maintaining the same principles.

COMPETITION PROGRAMME CHANGESNew competition programmes agreed for future WAS
competitions include:••

the addition of a 4x400m mixed relay and thereplacement of the men’s 10,000m with the
3000m (so that there are the same distances in the
programme for both genders) for the 2020 World
Athletics U20 Championships; and,the continuation of the mixed 2x2x400m and shuttle
hurdles at the 2021 World Relays (and given these
are not world record events the one false start ineach will be allowed as in combined events).

A set of principles to develop WAS competition
timetables was agreed by Council and will be used by
the Competition Commission, as the responsible bodyto construct future event timetables.

Following extensive consultation, led by the Race
Walking Committee, the need to change thecompetition programme for race walking in order toprotect and promote the discipline in major international
championships and its appeal and attractiveness to

In addition, the qualification system and entry standards
were approved for the Tokyo 2020 Olympic Games.
The system aims to provide athletes with more

new and younger audiences was agreed by Council in
March 2019.

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3.2 Competition & Events

Specifically in terms of the importance of:•••maintaining a four-medal discipline and gender
equity with two men’s and two women’s events at all
major international competitions;continuing the development of the race walking
electronic control system (i.e., the electronic chip
insole technology) with the goal of testing andvalidating the technology in competition during
2020; androlling out of two of the following events: 10km,
20km, 30km or 35km from 2022.

The Council subsequently agreed that the distances
for the race walk events should be 20km and 35km
given the limited progression of the insole technology
required to validate the 10km distance. No further
investment will be made in the insole technology given
the lack of credible commercial interest and a viablebusiness model.
The opportunity to include an out-of-stadium event,such as cross country, at the 2024 Olympic Gamesin Paris is being explored. The review will consider fit
within the current athlete quota, impact on other eventsand disciplines, and how facilities could be shared withother Olympic sports.

One-day Meetings
A primary focus in 2019 has been to simplify the global
calendar and support the delivery of high quality oneday meetings across the globe.

DIAMOND LEAGUE
Council approved the core principles set out andagreed by the Diamond League Board and meeting
directors at their General Assembly in February 2019 tobring together the best one-day meetings in a highquality annual international circuit, starting in 2020. The
principles were to:

•
•
•
•
•
•

include the best 12 meetings (based on set criteria)
lead to a single final at the end of the season
comprise 24 core disciplines (12 male and 12 female)with the longest event being 3000m
involve each meeting being broadcast globally in a
faster paced 90-minute televised event
have a more consistent date spread across the season
offer a focus on innovation around out of stadium/
city centre and in stadium field events, which will
enable the fans to get closer to the action.

Due to the Covid-19 pandemic and disruption to thecompetition programme, the above decisions were
ultimately not implemented in 2020.
In 2019, 973 athletes from 90 Member Federations
took part in the 14 Diamond League meetings. Full
results are available on the website here.

CONTINENTAL TOURCouncil approved the format of the World Athletics
Continental Tour, a new series of the world’s best
one-day meetings outside of the Diamond League.
Comprising meetings from around the world, theContinental Tour is divided into three levels – Gold,
Silver and Bronze with the status of meetings determinedby the quality of competition and prize money on offer.
World Athletics is supporting the investment in theGold level meetings to increase the number of highquality competitive opportunities available to showcase
the best athletes across all disciplines, and to give more
athletes more opportunities to earn prize money andworld rankings points, and to build their profiles. Area
Associations will be responsible for managing the Silver
and Bronze level competitions, which will number up to
100 meetings across the globe.
The 2020 Diamond League and Continental Tour dates
and meeting schedule were published in late 2019 but
have been significantly impacted due to the Covid-19
pandemic. Information about these one-day meetings isavailable on the website (here for the Diamond League
and here for the Continental Tour).

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3.2 Competition & Events

THE WORLD INDOOR TOURHAMMER THROW CHALLENGE

In 2019, 589 athletes from 73 Member Federations
took part in the World Indoor Tour. The circuit wascomposed of six meetings: Birmingham (GBR), Boston(USA), Dusseldorf (GER), Karlsruhe (GER), Madrid (ESP)and Torun (POL). The winners of the 2019 scoring
disciplines automatically qualified for the 2020 World
Athletics Indoor Championships in Nanjing with a wildcard. Full results are available on the website here.

In 2019, nine meetings awarded points for the 2019
Hammer Throw Challenge. Full results are available on
the website here.

RACE WALKING CHALLENGE

Global Calendar

The winners of the three Challenges mentioned
above automatically qualified for the World Athletics
Championships Doha 2019 with a wild card.

In 2019, 395 athletes from 44 Member Federations
took part in the Race Walking Challenge and full
results are available on the website here. The
Challenge comprised four individual Permit Meetings
and additional scoring opportunities at six othercompetitions. The following changes to the Race
Walking Challenge Regulations were approved byCouncil in June 2019:••

From 2021 onwards, global calendar dates will befully coordinated with two set National Championshipwindows per year in the northern hemisphere summer
season. In non-Olympic years, these will be three andsix weeks prior to the World Athletics Championships or
major global event, and in Olympic years, five and eightweeks prior to the start of athletics competition at the
Olympic Games.

only events included in A category (WAS eventsand Olympic Games) and B category (Permit Race
Walking meetings) can count for the Challenge
overall scoring;athletes must participate in at least two scoring
events of the Challenge to be eligible for the Race
Walking Challenge overall prize money.

Sanctions, such as non-recognition of results for world
rankings, may be imposed if National Championships areorganised outside of the set windows. Similar sanctions
may be imposed on other events not respecting
the global calendar principles. The global calendar
framework and principles will start with a pilot year
in 2021 for full roll out and implementation in 2022.
Throughout the pilot year, the overall process will be
reviewed in consultation with stakeholders.

COMBINED EVENTS CHALLENGE
In 2019, the challenge comprised five individual Permit
Meetings and additional scoring opportunities at fourother competitions, in which 193 athletes from 36
Member Federations participated. A new meeting in
Arona (Tenerife, ESP) joined the circuit. Full results areavailable on the website here.

The dates set out in the table overleaf were confirmed
as the protected windows for National Senior Outdoor
Championships in 2021 and 2022.

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Major Global Event

2021

2022

Olympic GamesTokyo 2020

World Athletics
Championships Oregon21

30 July-8 August

15-24 July

1st window for National
Championships

5-6 June25-26 June

2nd window for National
Championships

26-27 June–

Competition dates*The above dates were revised to reflect the new dates of the postponed Olympic Games and World Athletics Championships

Label Road Races

The development and roll out of this ambitious anddedicated anti-doping programme, which has an overall

In 2019, the Label Road Races programme included
136 races (staged in 44 countries/territories acrossall six Areas). Between 2018 and 2019, the number ofraces in the programme increased by 23% with Asia andAfrica driving growth. Full results are available on thewebsite here.

contribution projected in excess of USD 2.7 million, has
involved:

The introduction of a new anti-doping programme
based on an out-of-competition (OOC) testing modeland funding framework for Label Road Races was
agreed in 2019 to take effect from 2020. The purposeof introducing a new model and increased OOC testing
is to ensure the integrity of this area of athletics whichis considered by AIU to be at risk.

•••

167 road race organisers (from 50 countries/
territories in all six Areas);
40 Athletes’ Representatives on behalf of 305 pro
distance runners; and,three of the world’s leading shoe companies
sponsoring distance running (Asics, Adidas andNike).

In addition, a Global Running Conference took placein Lanzhou, China on 31 May to 1 June 2019 withmore than 100 road race organisations from all over theworld. The event will be replicated every second year.

The model was developed by World Athletics, throughthe Road Running Commission, and in conjunction
with the AIU, and will increase the OOC testing pool
for athletes who compete primarily in road races
with the associated financial burden being sharedby all stakeholders with race organisers, athlete
representatives and, nominally, the athletes eachcontributing to the funding pot.

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3.2 Competition & Events

World Records in 2019
Category

Men

Women

Mixed

Total

Outdoor

5

6

2

13

Indoor

3

0

0

3

U20

1

4

0

5

U20 Indoor

1

1

0

2

Total

10

11

2

23

World Records are listed on the World Athletics website here.

World Rankings

Trail, Mountain, Ultra and Masters

The concept of a new official world rankings was agreed
as both a marketing tool and a qualification mechanism
to drive athletics’ annual competition system. Following
a period of testing and consultation throughout 2018,
the world rankings system was launched on 26 February
2019. ‘Live’ world rankings are now posted on theWorld Athletics website here so athletes, Member
Federations and key stakeholders can track progression
and scores.

Considerable work has been undertaken in the past
year to clarify the governance and streamline theadministration of these disciplines of the sport, all whileboosting development in new territories. Cooperation
models with the associations historically in chargeof these areas, namely the World Mountain Running
Association; the International Trail Running Association;
the International Association of Ultrarunners; and World
Masters Athletics, are currently being re-worked withresearch being carried out on the best way forward.

It was agreed that for the Tokyo 2020 Olympic Gamesand the World Athletics Championships Oregon21, a
dual qualification system will be used, combining boththe entry standards and the world rankings system
to determine eligibility for selection. The aim is thatapproximately 50% of target numbers for each event will
be achieved through entry standards and the remaining
50% through the world rankings system.

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3.3 Development
World Athletics continues to support Member
Federations and Area Associations in the global growthand development of athletics through the provision offinancial grants and education and technical services
and guidance.

The approved budget for grant support for Member
Federations and Area Associations in 2019 is set out
below. Further detail is provided of actual expenditure in
the 2019 audited financial statement at Appendix A.

Area Associations
Area

2019 Grants (USD)
Administration

Competition

Development

Total

Africa300 000

634 500

1 000 000

1 934 500

Asia

250 000

395 000

474 000

1 119 000Europe250 000

531 500

250 000

1 031 500

NACAC

250 000

475 000

263 000

988 000

Oceania

200 000

375 000

270 000

845 000

South America

200 000

430 000

225 000

855 000

1 450 000

2 841 000

2 482 000

6 773 000

Total

A total budget of USD 6,773,000 was allocated to the six Area Associations in 2019.

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3.3 Development

AREA ADMINISTRATION GRANT•

The purpose of the Area Administration Grant is toassist Area Associations to operate including, forexample, support to maintain a permanent office as aheadquarters and to defray costs such as rent, utilities,
communications, website, staff salaries, and institutional
meetings. A total of USD 1,450,000 was provided toAreas for this purpose in 2019.

•

In addition, Area regional or pan-regional (such as
the CARIFTA Games) championships, and one-day
meetings, including combined events and race walkchallenges, road circuits and grand prix series events,
were also supported through the competition grant.

AREA COMPETITION GRANT
The purpose of the Competition Grant is to support theorganisation and delivery of competitions at continental
level, namely regional and international competitions
and Area Championships.

AREA DEVELOPMENT GRANT
The Area Development Grant is utilised to supportdelivery of education and development in each of theAreas primarily through the Area Development Centres(ADCs).

Overall distribution of 2019 Area Competition Grant

20%

Area Championships

6%

Regional Championships
74%

One-day meetings

As illustrated, in 2019, the grant was primarily
used by the Areas to support delivery of their Area
Championships, which included:
•
•
•
•
•
•
•

3rd African U18 Championships, Abidjan (CIV) (37MFs & 310 Athletes)
14th African U20 Championships, Abidjan (CIV) (38MFs & 358 athletes)
3rd Asian Youth (U18) Championships, Hong Kong
China (HKG) (31 MFs & 436 Athletes)
23rd Asian Athletics Championships, Doha (QAT) (42MFs & 595 Athletes)
European Athletics U23 Championships, Gavle(SWE) (49 MFs & 1,105 Athletes)
European Athletics U20 Championships, Boras(SWE) (47 MFs & 1,113 Athletes)
NACAC U18 & U23 Championships, Queretaro(MEX) (29 MFs & 466 Athletes)

Oceania Area Championships, Townsville (AUS) (20MFs & 664 Athletes)
South American U20 Championships, Santiago deCali (COL) (13 MFs & 262 Athletes)

Based on the concept of decentralisation agreed byCouncil in 2017, the Areas determine their plans andactivities, but World Athletics has an active oversightand mentoring role. The rationale being that the Areas
are best placed to determine effective policies todevelop athletics at a local and regional level in theirrespective regions. The Areas are therefore responsible
for the day-to-day management of the ADCs in theirrespective region. Areas are also responsible forproviding athlete scholarships (if they choose to doso) and the selection and organisation of educationalcoaching courses and seminars. Two activities remain
mandatory at the ADCs – women’s and youths.
New administrative processes and procedures wereagreed for 2019 that include the development andimplementation of business plans, employment contracts,
new financial and activity reporting systems, an annual
meeting of developments heads, and multi-year
action plans with key performance indicators. financial
guidelines have also been developed for the ADCs by
Deloitte LLP, and a financial audit and operational review
by Deloitte LLP of five of the ADCs was undertaken, as
part of the increasing focus on putting effective ethicaland governance frameworks in place.

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3.3 Development

Area
AfricaSummary of the ADCs status in 2019
•
•
•
•
•

Total of seven ADCs (Togo, Zambia, Nigeria, Mauritius, Dakar, Nairobi and Cairo)
Four of the ADCs (Togo, Zambia, Nigeria & Mauritius) are dedicated Athlete Training
Centres and are also subsidised through other partners
Dakar delivers education activities and athletes training
Nairobi and Cairo deliver only education activities
Cairo is shared between Africa and Asia

Asia

•
•
•
•

Total of three ADCs (Beijing, Jakarta and Cairo)
All ADCs deliver only education activities
Programme of activities also includes outreach education projects in MFs
As above, Cairo is shared with Africa

Europe••Mobile ADC so all activities organised by the Area HQ and delivered in MFs
EA supplements this development grant to deliver activities

NACAC

•
•

Mobile ADC so all activities organised by the Area HQ and delivered in MFs
NACAC suspended activity in October 2019 pending the transition to the new leadership

Oceania••

One ADC on the Gold Coast which delivers education activities at the Centre and in MFs
ADC also support athletes training

South America•

One ADC in Santa Fe which delivers education activities at the Centre and in MFs

Key points regarding the activities delivered through the ADCs using the 2019 Area Development Grant include:
•
•
•
•
•

In total, 10% of the total Area Development grant was spent on Athlete Development and 90% on Coaching andTraining Development.
The education activities delivered include courses for coaches (CECS), technical officials (TOECS), lecturers,
road race measurers courses, gender leadership, marketing, communications.
The total number of course participants was 2,080 – 68% were male and 32% female.
The total number of athletes training at the ADCs was 78 – 51% were male and 49% female.
The total number of MFs utilising and benefiting from the ADCs was 185 – more than 85% of the World
Athletics membership.

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3.3 Development

Member Federations
2019 Grants
Area

Number ofMFs

MemberFederation* (USD)

Africa46

690,000

Asia

16

EuropeNumberof MFsAthletics Olympic
Dividend (AOD)** (USD)

Total
(USD)

48

1,155,000

1,805,000

240,000

30

735,000

930,000

11

165,00047

1,165,000

1,325,000

NACAC

19

285,000

21

515,000

790,000

Oceania18

270,000

19

470,000

740,000

South America

9135,000

11

270,000

405,000

Total

119

1,785,000

176

4,310,000

6,095,000*119 MFs eligible to receive the Member Federation Grant of USD 15,000**all MFs eligible to receive the AOD Grant of up to USD 25,000, number of MFs indicates those with approved projects in 2019

MEMBER FEDERATION GRANT

A total of USD 6,095,000 was allocated to Member
Federations in 2019.
In addition to the above grants are the standard travel
and accommodation benefits provided to MFs linked totheir participation in WAS competitions and attendanceat Congress, which include:•••

World Athletics Championships and Congress: travel(economy class from the MF headquarters to theofficial airport) and accommodation (full board during
the 15-day official period of the World Athletics
Championships and Congress) for one Congress
Delegate from each Member Federation.
World Athletics Cross Country Championships:
travel (economy class from the MF headquarters
to the official airport) and accommodation (fullboard during the official three-day period on a twin
room basis) for all athletes within the quota andcontinental champions.
World Athletics Relays: travel (economy class from
the MF headquarters to the official airport) andaccommodation (full board during the four-night
official period for all athletes within the quota).

A total of 119 Member Federations were eligible toreceive the USD 15,000 Member Federation Grant
in 2019. The grant supports the basic administrative
functions and operations of the federation to maintaintheir Member obligations. As illustrated, the grantis evenly used by MFs to support administration,delivery of national championships, and participation incontinental and regional championships:
Overall distribution of 2019 Member Federation Grant

32%

36%

Administration of Federation
Organisation of
National Championships

32%

Participation in Regional
Continental Championships

In 2019, 115 MFs benefited from the MF Grant (44 in
Africa, 14 in Asia, 11 in Europe, 19 in NACAC, 18 in
Oceania and nine in CONSUDATLE) resulting in a total
distribution of USD 1,685,000.

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ATHLETICS OLYMPIC DIVIDENDThe Athletics Olympic Dividend (AOD) grant is a
project-based grant of up to USD 25,000 per annum,with 2019 the final year in the four-year cycle. The
grant is designed to support the individual strategic
priorities and development needs of Member
Federations and is open to all Member Federations. In
2019, 176 MFs benefitted from the AOD with total
funding of USD 4,310,000.

In 2019 more robust technical and financial reporting
was implemented including the introduction of ‘spot
checks’ on Member Federations benefitting from the
AOD grant. This additional monitoring and evaluation
approach facilitated a greater understanding of aFederation’s investment in a project and the associatedimpact and benefits, and greater accountability andtransparency of expenditure.

MFs may tailor their projects and utilise the AOD
grant to meet their specific needs but usage can be
categorised into one of eight categories. As illustrated,the majority of AOD grant funding in 2019 was used
for projects related to athlete support/ development(24%), education (18%), development and deliveryof competitions (13%), and youth and grassroots
programmes (12%). The MF Administration category(which reflects 11% of projects) combines support forhuman resource, administration and governance changes.

Examples of use and impact of the AOD grant overthe four-year cycle are provided in the case studies
included in Appendix C.

Overall distribution of 2019 AOD Grant

13%

11%

12%

24%

11%

5%
6%

MF Administration

Equipment

Facilities

Athlete Development

18%

International Competitions

Youth & Grassroots Programmes

Education

Development & Delivery of Competitions

The categorisation of AOD projects at a global level broadly reflects the breakdown at Area level.

2019 Annual Council Report38

3
Council Report
3.3 Development

Overall distribution of grant funding
Distribution of the total grant funding of USD
11,973,415 provided to Areas and MFs (Area
Development Grant, Area Administration Grant,

Area Competition Grant, Member Federation Grant andAthletics Olympic Dividend) in 2019 can be split into
seven main categories:

Overall distribution of 2019 Grants

6%5% 12%
10%
8%
21%
38%

Area Administration

Athlete Development

MF Administration

Facilities & Equipment

Competitions

Youth & Grassroots Programmes

Education

The USD 11,973,415 distributed in 2019 is below thetotal amount of USD 12,868,000 approved for the2019 budget. This is primarily due to underspend in the
Area Competition and Development grants based on
several competitions and activities not being deliveredin the Areas, as well as adjustments following the AOD
and MFG financial reporting.

eLearning
A focus in 2019 has been on the development of aneLearning platform, which will serve as the primary toolin the development and education of new and existingcoaches and technical officials.
The World Athletics Technical Officials Education andCertification System (TOECS) and the Coach Education
and Certification System (CECS) are being adapted sothat the theory and practical for these Level 1 courses

can be undertaken online. An introductory course has
also been developed for TOECS to teach the basics
and serve as a simple refresher for technical officials.
This approach to online learning will provide greater
opportunities for engagement by more people to help
build the workforce as well as a more cost-effective
solution for Member Federations. Registration to theplatform will support data collection and more efficient
communication and follow up with participants toencourage progression and retention. The eLearning
platform will be launched by the end of 2020.
The eLearning platform will also host additional
educational material and course content for access by
the athletics family. Within the first phase of delivery
courses will include medical managers race management,
gender leadership, ethical compliance and sustainability.
The platform will be made available for use by the Area
Associations and local organising committees.

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Council Report
3.3 Development

Education courses
In 2019, the following education courses were delivered by World Athletics:••

Gender Leadership Moderators Seminar. A train the trainer concept developed through the initiative of the
Gender Leadership Taskforce. 15 participants representing at least two from each of the six Areas attended afive-day training session to acquire the skills and knowledge to deliver gender leadership seminars back in their
Areas and MFs. Standardised seminar material was developed that can be tailored to relevant local or Area focus
and delivered. All Areas are expected to host mandatory gender leadership seminars through their ADCs.
Member Federation Strategy Seminar. A pilot project with the Zambian Athletics Federation to develop a four-year
strategic plan. The seminar content is being adapted for future online learning to enable broader impact and reach.

In terms of the World Athletics Coach Education and Certification System (CECS) and the Technical Officials
Education and Certification System (TOECS) courses, the numbers certified through these programmes in 2019are as set out below.
Number of CECS courses by Area:
Area

Level I

Level II
Total

Level II
Sprint/HurdlesLevel II
ThrowsLevel II
Middle/Long & RW

Level II
Combined
EventsLevel II
Jumps

Africa

20

6

4

-

2

-

-

Asia

42

11

1

3

2

2

3

Europe

5

0

-

-

-

-

-

NACAC

2

0

-

-

-

-

-

Oceania

2

1

-

-

1

-

-

South America

30

6

2

1

3

-

-

TOTAL

101

24

7

4

8

2

3

2019 Annual Council Report40

3Council Report
3.3 Development

Numbers of CECS participants and lecturers:
Type

Course

Men

%

Women

%

Total

PassedCECS Level I Course

101

1 521

78%

426

22%

1 947

895

CECS Level II Course

24

295

82%

65

18%

360

305

CECS Level I Lecturer/
Refresher Seminar

3

35

80%

9

20%

44

16

CECS Level I Lecturers
Seminar

1

9

75%

3

25%

12

12

CECS Level II Lecturers
Seminar

1

15

83%

3

17%

18

4

CECS Level II/III
Lecturers Seminar

3

28

80%

7

20%

35

17

TOTAL

133

1 903

-

513

-

2 416

1 249

Number of TOECS courses by Area:
Area

TOECS Level I

TOECS Level II

Africa

4

1

Asia

16

0

Europe

1

0

NACAC

3

0

Oceania2

1South America

10

0

TOTAL

36

2

Numbers of TOECS participants and lecturers:
Type

Course

Men

%

Women

%

Total

PassedTOECS Level I Course

36

483

65%

264

35%

747

553

TOECS Level II Course

2

11

73%

4

27%

15

15

TOECS Level I Lecturer
Seminar

4

25

71%

10

29%

35

20

TOECS Level I Lecturer/
Refresher Seminar

1

5

71%

2

29%

7

7

TOTAL

43

524

-

280

-

804

595

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Council Report

3.4 Communications
The communications strategy for 2019 was tounderstand more about our fans and connect with them.
A comprehensive Nielsen research study was
conducted at the end of 2018 / early 2019 across 15
major markets and shared with Member Federations
during their respective 2019 Area Congress. The
research also helped define the structure of our new
World Athletics website with the creation of a new Be
Active section (available here) aimed at connecting oursport with recreational runners.
Our focus on social media was to develop morecreative and tailored content to drive fan growth witha particular emphasis on YouTube. Our efforts paid off
with strong fan engagement across all our platforms as
illustrated by the 2019 summary graphic overleaf.
We repeated our Run 24/1 Campaign, which withthe huge support of Member Federations, was agreat success and we were able to collect data andinformation from around 60,000 registrations which
will stand us in good stead as we embark on a morecomprehensive fan data strategy in 2020.
We continued to support MFs with communication
resources (Oceania and Africa), held MF Press Chiefs
and Media workshops in Asia and South America andcontinued our social media clinics with athletes at the
one-day meetings. We were proud to receive the AIPS
Best Press Facility in 2019 for our press operations at
the World Athletics Championships Doha 2019.
The World Athletics 10-year Sustainability Strategy(2020-2030) was approved at the end of 2019 andpublished in early 2020. It outlines objectives andtargets in terms of World Athletics’ commitment toaccelerating athletics towards a sustainable future
and contributing to a better world. The Sustainability
Strategy is available on the website here.

2019 Annual Council Report423Worldathletics.org 16 November 2018 – 15Council
November
2019
Report
3.4 Communications

Press Conferences 2018 v 2019

Press Releases 2018 v 2019sessions

users

page views+75.4%+55.7%+67.1%

World Athletics Social Media
16 November 2018 – 15 November 2019

Global PR Campaigns 2018 v 2019

running events held in

957,027

269,914459,252

217,000

Likes

Followers

Followers

Subscribers+12.7%+16.3%

+73%

+123%

World Athletics Series accredited media

1355

Total media and broadcasters onsite
at the three WAS events of 2019

World Championships

World Relays

World Cross Country

World Athletics Coverage in Mainstream Media (top 20 countries)
14 January 2019 – 14 October 2019different countries, more thanparticipating kids and runners

Media Forums

forums in Asia andSouth America withMF Media in attendance

Athletes Forums & Clinics

athletes forums with

Events

TopicsSpokespeople

Doha World Champs

Cheating and Doping

Seb CoeDiamond League

Equality and Inclusion

Rune Anderson

Council Meetings

Competitions and Results

Jon Ridgeon

Lima Pan American Games(only athletics coverage)

Hyperandrogenism

Ximena Restrepo

Yokohama World Relays

Reinstatement of Russia

top athletessocial media clinics with

Dahlan Al Hamad
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43

top athletes

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Council Report

3.5 Marketing & Commercial
New Brand
A priority in 2019 was the review of the IAAF brand,
and subsequent launch and roll out of the new nameand logo. The review focused on redesigning the brandwith the aim for it to be easily identifiable and attractive
and a more positive, modern and relevant face ofworld athletics. The brand identity was developed andrefined following consultation with Council, Member
Federations, athletes and other key stakeholders. Thisculminated in the Council approving a new name ‘World
Athletics’ and logo in June 2019. The new name, ‘World
Athletics’, builds upon the organisation’s restructuring
and governance reform agenda of the past four years to
represent a modern, more creative and positive face forthe sport.
The new brand identity was rolled out in October after
the World Athletics Championships Doha 2019, andfollowing Congress’ approval of the legal name change
to World Athletics. This included the launch of the new
World Athletics website (worldathletics.org).

Commercial Affiliates of World
Athletics and the WAS Competitions
OFFICIAL PARTNERS
In 2019, World Athletics’ top tier partners were ASICS,
QNB, Seiko and TDK.
QNB, the largest financial institution in the Middle East
and Africa, was signed as a worldwide level Official
Partner in a four-year deal in which QNB will support all
World Athletics Series competitions from 1 January 2019
to the end of 2022. As part of the partnership, QNB had
exclusive branding on all female athlete bibs competing at
the World Athletics Championships Doha 2019.
10-year long term renewals of the agreements werealso concluded in 2019 with ASICS, Seiko and TDK
pursuant to which they will continue to be partners ofWorld Athletics until the end of 2029.

OFFICIAL SUPPLIER
Mondo was an official supplier and the relationship was
extended in 2019 with Mondo until 2023.

Partnerships

MEDIA PARTNERS

DENTSU ATHLETICS

TBS is a World Athletics official media partner and thearrangements with TBS were also extended in 2019 foranother 10 years until the end of 2029.

The World Athletics-Dentsu Steering Board continues
to work in partnership to grow commercial revenues,
which includes quarterly World Athletics-Dentsu
Steering Board meetings, as well as joint operations,sales, media and brand sub-group meetings. The
Steering Board met four times in 2019 and reported
to each Council meeting on progress against thecommercial strategy. Following the establishment of
the new EB and revised remit, the Steering Board now
reports to the EB.

EBU/ESPN are World Athletics’ official media
distribution partners.
World Athletics’ Official Partners are set out on thewebsite here.

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3Council Report
3.5 Marketing & Commercial

DIAMOND LEAGUE: NEW COMMERCIAL
PARTNERSWorld Athletics is the major shareholder in the Diamond
League and secured a new title sponsor for the
Diamond League, Wanda (a Chinese conglomerate).
In 2019, World Athletics signed up the Wanda Groupfor a 10-year deal and also secured a media rights
distribution agreement for the Diamond League fora five-year period (from 2025 to 2029) with Infront.
Infront will also distribute the Continental Tour media
rights for the next 10 years. Part of this partnership
includes Wanda having the right to co-host the World
Athletics Awards and funding a new annual event in
China. The Wanda investment in Diamond League has
also allowed World Athletics to redirect funds into otherareas of the sport.

World Athletics Productions assumed control of all hostbroadcasting responsibilities for the 2019 WAS events(World Athletics Cross Country Championships in
Aarhus, World Athletics Relays in Yokohama and World
Athletics Championships in Doha) with success andfulfilling the goal of innovating the coverage throughout.
A record number of broadcasters took the World
Athletics Productions’ feed from the above WAS events,
which are briefly summarised below:••

Non-commercial partnerships
UNITED NATIONS ENVIRONMENTPROGRAMME (UNEP)
The five-year partnership established in 2018
between World Athletics and the UNEP to address
the issue of air pollution which contributes to sevenmillion deaths annually worldwide continues to evolve
through the Air Quality Project. Though the work of theCommunications and Health and Science departments
Air Quality monitoring devices are now in five major
cities. Our research has also been expanded to coverathlete performances against air quality at the 2019
World Athletics Relays in Yokohama and measuring air
quality at marathons with a mobile unit has also started.

•

World Athletics Cross Country Championships
Aarhus 2019: overall success from a broadcast
perspective with more broadcasters taking coveragethan ever before and really engaging with the uniqueand challenging nature of the course.
World Athletics Relays Yokohama 2019: World
Athletics Productions won an Industry Award forthe coverage with the world’s first ever remote
production of athletics, laying the groundwork for
future events. TBS also saw record viewing figures
for the two days of competition with an average 15
million people tuning in each day.
World Athletics Championship Doha 2019:first World Championships as Host Broadcaster
successfully delivered, engaging rights holding
broadcasters in new ways and more than everbefore – new innovations such as new graphics onscreen were well received. Viewing figures were also
excellent considering the shift into September andOctober where there was competition with othermajor sports events around the world, as there wereclose to 900 million viewing hours around the world.

WORLD ATHLETICS PRODUCTIONSWorld Athletics Productions, a joint venture between
World Athletics and ITN Productions, was formed in2017, for host broadcasting and media production.

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Council Report
3.5 Marketing & Commercial

2019 Annual Council Report46

COMMISSIONS & WORKING GROUP REPORTS

4
Commissions & Working Group Reports
3.5 Marketing & Commercial

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47

4. Commissions & Working Group Reports
The following Commissions and Committees, establishedand appointed in March 2016, finished their mandate at
the Doha 2019 Congress in September 2019.
••

Committees– Cross Country– Race Walking– Technical– Women’s

New Commissions 2019-2023
Four permanent Commissions were established byCouncil to align with the four key pillars of strategic
focus for World Athletics, as follows:••••

Commissions– Athletes’– Coaches’– Competition– Development– Finance & Audit– Health & Science– International Relations– Legal– Masters– Road Running– Values

Athletes’ Commission
Competition Commission
Development Commission
Governance Commission

The Competition Commission and Development
Commission are slightly different in nature and scopefrom those that previously existed with the same names;
the Athletes’ Commission continues with a similar scope;and the new Governance Commission builds on thework of the former Working Group for Governanceand Integrity Reform. Further detail is provided in thesummary of each commission below.

Reports and presentations on the work of theseCommissions and Committees were provided to the2019 Congress, and therefore not repeated in thisreport.
The new structure and approach to Commissionsand Working Groups took effect from 1 October
2019 under the 2019 Constitution and Governance
Rules. The new approach reflects the principles of thegovernance and integrity reforms agreed at the Special
Congress in December 2016.

In addition to the Commissions, Working Groups will beestablished by Council to undertake specific projects
or tasks within a defined and concise period, on an adhoc basis.
The application process to identify, recruit and selectmembers for the Competition, Development andGovernance Commissions was launched in October
2019 led by the Nominations Panel. An application
pack was circulated to all Member Federations and acall for applicants also published on the World Athletics
website. The Nominations Panel reviewed and assessed
all applications to ensure that, as a primary principle,
each Commission would be comprised of individuals
with experience and relevant expertise in the subject
matter of the group’s mandate. The Nominations Panelalso considered the recommended composition of eachCommission including members from all Areas, at least 30%
of each gender, and Athletes’ Commission representation.
In total 153 applications were received across allcommissions (78% male and 22% female applicants).

2019 Annual Council Report48

4Commissions & Working Group Reports

Following the recommendations of the Nominations
Panel for the appointments of Members of theCompetition, Development and GovernanceCommissions, including each Commission Chairperson,
Council approved the appointments on 12 March 2020
for a term of approximately four years ending at theconclusion of the 2023 World Athletics Congress.
The work of the Competition, Development andGovernance Commissions has only just begun and thereports that follow therefore provide an outline of theirrespective Terms of References and Four-Year Plans,
which are available on the website here. No meetings
were held, or activities undertaken for these three
Commissions in 2019.

More detail is provided for the Athletes’ Commission
following the elections of six members at the World
Athletics Championships Doha 2019 and Council’s
approval of the six appointed members in October
2019. This meant a full meeting of the Athletes’
Commission could take place ahead of the Council
meeting in November 2019 to elect the Chair and
Deputy Chair of the Commission, as the Athletes’
Commission representatives on Council.

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4Commissions & Working Group Reports

4.1 Athletes’ Commission
The Athletes’ Commission is responsible for advising
Council on all matters related to athletics from anathlete’s perspective. Among other matters, theCommission is responsible for:•••Promoting and advocating for the rights andinterests of athletes within the sport of athletics
globally;
Advising and educating athletes on matters related
to athletics; andSupporting the establishment of Athletes’
Commissions in Area Associations and Member
Federations to provide athletes’ perspectives into
their respective decision-making processes.

Composition (2019-2023)
Members of the Athletes’ Commission were either
elected by athletes accredited at the 2017 and 2019
World Athletics Championships (12 elected members– six elected in 2017 and six elected in 2019) or
appointed by Council in November 2019 (six appointed
members). The term of each member is approximately
four years. The Commission is representative from ageographical, gender and discipline perspective. The
Athletes’ Commission comprises the following 18
members:
Chairperson• Renaud LAVILLENIE (FRA), elected 2019-2023
Deputy Chairperson• Valerie ADAMS (NZL), elected 2019-2023

•
•
•
•
•
•
•
•
•
•
•
•
•

Majd Eddin GHAZAL (SYR), appointed 2019-2023
Iñaki GÓMEZ (CAN), elected 2017-2021*
Adam KSZCZOT (POL), elected 2017- 2021*
Bernard LAGAT (USA), elected 2019-2023
Aisha PRAUGHT-LEER (JAM), elected 2019-2023
Thomas RÖHLER (GER), elected 2017- 2021*
Olga RYPAKOVA (KAZ), appointed 2019- 2023
Akani SIMBINE (RSA), appointed 2019- 2023
Ivana SPANOVIC (SRB), elected 2017- 2021*
Katerina STEFANIDI (GRE), elected 2019- 2023
Bingtian SU (CHN), appointed 2019-2023
Marie-Josée TA LOU (CIV), appointed 2019-2023
Benita WILLIS (AUS), elected 2017-2021**Following the postponement of the World Athletics
Championships Oregon21 to July 2022, the mandate ofthis Athletes’ Commission Member has been extended byapproximately one year until the confirmation by Council ofthe six Athletes’ Commission Members who will be electedduring the World Athletics Championships in 2022

The Athletes’ Commission held its first meeting on
20 November 2019. At this meeting members of theCommission formally confirmed Renaud Lavillenie (FRA)
as their Chairperson and Valerie Adams (NZL) as their
Deputy Chairperson (and second Athletes’ Commission
representative on Council).
Athletes’ Commission members have been nominatedto the other three Commissions (Development,
Competition and Governance). Work of the Athletes’
Commission will be intrinsically linked to theCompetition and Development Commissions and also
feed into the Governance Commission.

Member• Kevin BORLÉE (BEL), elected 2019-2023• Milcah Chemos CHEYWA (KEN), appointed 20192023• Kim COLLINS (SKN), elected 2017-2021*

2019 Annual Council Report50

4Commissions & Working Group Reports
4.1 Athletes’ Commission

Terms of Reference

The Athletes’ Commission Four-Year Plan is in alignment
with the World Athletics’ Strategic Plan and will berevised and updated on a regular basis; it is a working
document setting the road map for the next four years.
In summary, some key areas of focus of the Athletes’
Commission Four-Year Plan are:

The Commission’s Terms of Reference (available
here) outlines the role, composition, duties, andresponsibilities of the Commission, as well as themeeting and reporting procedures. These wereapproved by Council on 30 July 2020.

••

Four-Year Plan•
The Athletes’ Commission Four-Year Plan (available
here) focuses on representing, advocating, andcommunicating the athletes’ perspective and voice
within World Athletics, as it leads, governs, anddevelops athletics in all its forms worldwide. In addition,
the Plan seeks to protect the athletes on every level ofparticipation and maintain oversight over the integrityof athletics.

••

Athletes’ contacts database
Quota and qualification system for cross-country at
the Olympic Games
Qualification system for World Athletics Series
competitions including the World Athletics Indoor
Championships (2021) and Oregon World Athletics
Championships (2022)
Collaboration with the Athletics Integrity Unit andWorld Athletics Health & Science department todevelop campaigns to safeguard athletes’ integrity
Join forces with the Communications department to
set up educational and promotional strategies aimed
at young athletes.

The Plan also provides the framework for the efforts togrow the engagement with athletes and fans to promoteand celebrate the sport of athletics.

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4Commissions & Working Group Reports

4.2 Competition Commission
Terms of Reference

The role of the Competition Commission is to provide
expertise and advice to the Council on mattersnecessary to:••

The Commission’s Terms of Reference outlines therole, composition, duties, and responsibilities of theCommission, as well as the meeting and reporting
procedures. These were approved by Council on 30
July 2020.

Establish the format, qualifications, programme andorganisation of all World Athletics international
competitions including new competitions; and,Uphold the highest technical and operation
standards of international competition.

Four-Year Plan

Composition (2019-2023)
The Competition Commission members were appointed by
the Council on 12 March 2020 through to the conclusionof the 2023 Election Congress. Membership comprises:
•
•
•
•
•
•
•
•
•
•
•
•

Raul CHAPADO (ESP), Chairperson
Antti PIHLAKOSKI (FIN), Council Member
Anna RICCARDI (ITA), Council Member
Julio GOMEZ GAITÁN (COL), Member
Siddig IBRAHIM (SUD), MemberDavid KATZ (USA), Member
Cydonie MOTHERSILL (CAY), Member
Akani SIMBINE (RSA), Member (Athletes’
Commission representative)
Trevor SPITTLE (NZL), Member
Katerina STEFANIDI (GRE), Member (Athletes’
Commission representative)
Ellen van LANGEN (NED), Member
Mariko YAMADA (JPN), Member

The Competition Commission’s Four-Year Plan builds on
the work of the previous Competition Commission andfocuses on manifesting the World Athletics Strategic
Plan throughout the competition system; in WAS events,
one-day meeting circuits and other competitions.
In addition, the Plan seeks to ensure relevant changesof rules and regulations in accordance with the missionof the World Athletics Strategic Plan. The Plan also
provides the framework for the efforts to coordinate
work within the multiverse of athletics; both within
World Athletics, Member Federations and other key
stakeholders in the sport.
The Commission’s Terms of Reference and Four-Year
Plan are available on the website here.

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4Commissions & Working Group Reports

4.3 Development Commission
Terms of Reference

The role of the Development Commission is to provide
expertise and advice to the Council on mattersnecessary to:••

Support the growth, development and administrationof athletics at global, area and national level; and,Develop partnerships and uphold the role andrelationship between sport and social responsibility.

Four-Year Plan

Composition (2019-2023)
The Development Commission members were appointed
by the Council on 12 March 2020 through to theconclusion of the 2023 Election Congress. Membershipcomprises:
•
•
•
•
•
•
•
•
•
•
•
•

The Commission’s Terms of Reference outlines therole, composition, duties, and responsibilities of theCommission, as well as the meeting and reporting
procedures. These were approved by Council on 30
July 2020.

Geoff GARDNER (NFI), Chairperson
Beatrice AYIKORU (UGA), Council Member
Sergey BUBKA (UKR), Council Member
Adille SUMARIWALLA (IND), Council Member
Nick BITEL (GBR), Member
Carlos CAVALHEIRO (BRA), Member
Kim COLLINS (SKN), Member (Athletes’ Commission
representative)
Frank HENSEL (GER), Member
Annette PURVIS (NZL), Member
Donna RAYNOR (BER), Member
Edith SKIPPINGS (TKS), Member
Tendai TAGARA (ZIM), Member

The Development Commission’s Four-Year Planfocuses on supporting the growth, development andadministration of athletics, in all its forms, at global, areaand national level through specific actions that aim tobuild skills and capacity within the Member Federations
and key stakeholder groups, increase levels ofparticipation from grassroots to elite and across all age
groups, and use athletics to help address social issues
such as health, wellbeing, crime and social inclusion.
The Plan sets out the ambition for World Athletics todeliver world-class support and education programmes
to benefit and deliver measurable outcomes for ourMember Federations and athletes, and specifically
online education (through eLearning) to engage
and upskill new, and support the development ofexisting, coaches and officials thereby providing clear
opportunities and pathways for progression, retention
and sustained participation in our sport.
The Commission’s Terms of Reference and Four-Year
Plan are available on the website here.

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Commissions & Working Group Reports

4.4 Governance Commission
The role of the Governance Commission is to provide
expertise and advice to the Council on mattersnecessary to:••Ensure good governance practices in World
Athletics, its Area Associations and its Members;
and,Uphold the highest standards of integrity, including
ensuring that good governance and ethicalcompliance practices are embedded and monitored
in World Athletics, its Area Associations and its
Members.

The Commission is also mandated to review and reportits views and recommendations to Council on all Rules
and Regulations (except Technical Rules) before they
are submitted to Council for approval.

Composition (2019-2023)
The Governance Commission members were appointed
by the Council on 12 March 2020 through to theconclusion of the 2023 Election Congress. Membershipcomprises:
•
•
•
•
•
•
•
•
•
•
•
•

Francis DODOO (GHA), Chairperson
Sylvia BARLAG (NED), Council Member
Helio GESTA DE MELO (BRA), Council Member
Carlota CASTREJANA (ESP), Member
Dagmar FREITAG (GER), Member
Iñaki GÓMEZ (CAN), Member (Athletes’ Commission
representative)
David GRACE (AUS), Member
Jinaro KIBET (KEN), Member
Leung Hong (Alex) SHUN (HKG), Member
Sirje LIPPE (EST), Member
Ronald RUSSELL (ISV), Member
Norman WAIN (USA), Member

Terms of Reference
The Commission’s Terms of Reference outlines therole, composition, duties, and responsibilities of theCommission, as well as the meeting and reporting
procedures. These were approved by Council on 30
July 2020.

Four-Year Plan
The Governance Commission’s Four-Year Plan focuseson supporting the delivery of key objectives such as
facilitating alignment of Member Federations and Area
Associations with the World Athletics governancestructure and integrity reforms and monitoring thegovernance, ethical compliance and integrity structureof World Athletics to consider any appropriate
modifications to comply with good governance.
In addition, with the aim of improving the World
Athletics governance structure, the Plan provides
an outline of priorities areas to review and formulate
recommendations to Council. These include but are notlimited to the review of the Constitution and all Rules
and Regulations (except Technical Rules), best practiceand procedures related to the governance bodies,
ethical compliance and education, and an assessment of
the governance, ethical compliance and integrity audits.
The Commission’s Terms of Reference and Four-Year
Plan are available on the website here.

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4Commissions & Working Group Reports

4.5 Gender Leadership Taskforce
The Gender Leadership Taskforce was established byCouncil in late 2017 to develop a strategy to promotebalanced gender representation at all levels of the sport
but with the specific target to increase the pool, andcreate a strong and sustainable pipeline, of aspiring
female leaders to meet the minimum gender targets
set out in the Constitution. This report summarises theactivities and achievements of the Taskforce in 2019.

•

•

•

Composition
The Gender Leadership Taskforce is comprised of thefollowing members:
•
•
•
•
•
•
•
•

•

Stephanie HIGHTOWER (USA), Chairperson
Ximena RESTREPO (CHI), Member
Beatrice AYIKORU (UGA), Member
Annette PURVIS (NZL), Member
Kelly SOTHERTON (GBR), Member
May EL KHALIL (LBN), Member
Nuala WALSH (IRL), Member
Evelyn LOPEZ (PUR), Member••

Activities and achievements••

Exceeding the mandated minimum gender
requirements at the Congress in 2019 with theelection of the first female Vice-President andeight female Council members (above the minimum
gender target of seven and resulting in 31% female
representation on Council an increase from 22%
between 2015-2019)
Area Associations adopting and achieving increased
female representation within Area Councils withfour of the six Areas amending their Constitutions
to include increased minimum gender targets andincreased levels of female representation following
the 2019 Area elections

Delivering a Pilot Women’s Leadership Seminar in
conjunction with UK Athletics in London in 2018
and utilising this experience during 2019 to develop
standardised gender leadership material for roll out tothe Areas and Member Federations
Hosting the first ever Gender Equity Forum at theWorld Athletics Championships Doha 2019 with over
70 attendees from different Member Federations
Overseeing the development and delivery of a
Gender Leadership Moderators’ course in November
2019. A five-day seminar with 18 participants
representing all six Areas aimed at creating Area
Mentors who have since delivered Gender Leadershipworkshops through the Area Development Centreswith tailored content as appropriate for each Area
Supporting an increased profile and focus on womenin athletics, including the publication of monthly
stories focused on inspirational women in the sport
undertaking a range of leadership roles from coaching
and technical officials to administration, media, event
organisation
Creating an Empower Women in Athletics Facebook
page to help create a network and as a platform topost relevant information and forum for debate
Increasing the profile of World Athletics gender
equity actions and Taskforce work/ outcomes
including presenting at international forums in 2019such as the IOC Gender Equality Forum and theEverything in Sport Conference.

The work of the Taskforce will continue in 2020
but the scope of work reflects a stronger focus onproviding oversight and monitoring of agreed actions
and initiatives to ensure that they are not just delivered
but that there are sustainable frameworks to support
gender equity now and into the future. This approach
will enable gender equity responsibilities to be handed
over and mainstreamed within World Athletics and its
Commissions and other governance bodies as applicable.

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4Commissions & Working Group Reports

4.6 Nationality Review Panel
Established in 2018 by Council, the Nationality Review
Panel (NRP) comprises:
•
•
•
•
•
•
•
•
•

Hiroshi YOKOKAWA (JPN), Chair
Geoff GARDNER (NFI), Council Member
Márton GYULAI (HUN), Member
Catherine JORDAN (BAR), Member
Jinaro KIBET (KEN), Member
Rozle PREZELJ (SLO), Member
Miguel CARRIZOSA GALIANO (PAR), Member
Brian ROE (AUS), Member
M’Hammed RHAZLANE (MAR), Member

Upon the application of a Member Federation the NRP
determines the eligibility of an athlete to compete
on behalf of the Member Federation in National
Representative Competitions in accordance with therelated Rules and Regulations. In 2019, the NRP took
35 decisions, which are summarised here.

4.7 Working Groups
No working groups were established by the Council
between 1 October and 31 December 2019.

2019 Annual Council Report564Commissions & Working Group Reports
4.7 Working Groups

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Commissions & Working Group Reports
4.7 Working Groups

2019 Annual Council Report58

AUDIT REPORTS

5
Audit Reports
4.7 Working Groups

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Audit Reports

5.1 Financial audit
The 2019 budget and three-year projections to 2022
were approved by Council at the end of 2018.
The financial audit for 2019 was undertaken by Ernst& Young Audit Conseil & Associés in Monaco (EY), andthe full audited financial statements for 2019, whichwere approved by the Executive Board and Council aspart of this Annual Report, are provided at Appendix
A with details on our remuneration policy provided at
Appendix B.

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5
Audit Reports

5.2 Non-financial audits
The non-financial audits (governance and ethicalcompliance) for 2019 were also undertaken by EY, withQSA independently conducting the audit of the AIU’s
integrity and anti-doping programme compliance.
A summary of the 2019 non-financial audits(governance and ethical compliance, and anti-doping
and integrity) are provided below. These audits wereapproved by Council as part of this report.

Agreed upon procedures are not the same as anaudit. The reason agreed upon audit proceduresare performed as opposed to an audit is due tothe bespoke nature of the Constitution, Rules andRegulations requirements. Agreed upon procedures are
performed in accordance with ISRS 4400 ‘Engagements
to perform agreed upon procedures’, which provides
guidance to enable the professional accountant tocarry out procedures of an audit nature to which theprofessional accountant, entity and any appropriate
third parties have agreed and to report factual findings.
Although procedures of an audit nature are undertakenin this type of engagement, EY does not express an
opinion or overall conclusion. EY has performed theseprocedures for the use of the Executive Board only anddisclaim any liability or duty to any other third parties.

EY and QSA were appointed by the 2019 Congress as
the non-financial auditors for 2019 and 2020.

Governance and Ethical Compliance
Audit
The 2019 Constitution of World Athletics includes arequirement to appoint auditors to perform an auditof the annual financial statements (Article 79.2) andan audit of certain responsibilities set out in World
Athletics Rules and Regulations (Article 79.3).

The procedures performed are determined by World
Athletics and include review of evidence of compliancewith the certain provisions of the Constitution, Rules
and Regulations and covers the year ended 31
December 2019.

EY was appointed by the World Athletics Congress in2019 as its Auditors to perform certain agreed upon
procedures to assist World Athletics in addressing theserequirements and issue a final report.

In conducting the agreed upon procedures EY has
met with a number of World Athletics employees tounderstand activity during the year and to obtainevidence to support compliance with the requirements
set out in the Constitution, Rules and Regulations. EY
has then presented their long form report including theirfindings and recommendations to the Executive Board
Audit, Risk & Finance Committee.

The subject of the report is to present findings fromthe testing performed by EY at the request of World
Athletics specifically in relation to Article 79.3(a),referred to as the Non-Financial Audit on Governanceand Ethical Compliance.

Having discussed the findings and recommendations
with EY, the Executive Board consider that there were nofindings and/or recommendations that were sufficiently
significant to merit reporting and will follow-up the
implementation of the recommendations during 2020.

The Non-Financial Audit of the anti-doping andintegrity programmes under Article 79.3(b) isundertaken by another company, QSA.

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Audit Reports
5.2 Non-financial audits

Anti-Doping and Integrity Audit

The audit highlighted the capacity of the AIU to identify
applicable requirements coming from World Athletics (aswell as WADA), and consequently, develop and adapt
its processes to satisfy these requirements. The AIU
and World Athletics staff involved in the integrity ofathletics are competent and aware of the organisation
objectives and the applicable risks. The staff are also
aware of the implications of not conforming to thestandards and rules.

The scope of the audit conducted by QSA was toassess World Athletics’ compliance with its antidoping and integrity programmes, as set out in theConstitution, Rules and Regulations (Integrity Codeof Conduct, Athletics Integrity Unit Rules, AntiDoping Rules and Regulations, Athletics Integrity
Unit Reporting, Investigation and Prosecution Rules,
Manipulation of Sports Competitions Rules, Disciplinary
Tribunal Rules, and Disputes and Disciplinary
Proceedings Rules) for the period from 1 January
2019 to 31 December 2019. The audit covered the
management by the AIU of the integrity programmes
on behalf of World Athletics in relation to anti-doping,manipulation of competition results, bribery andcorruption, betting, age manipulation, transfer ofallegiance and other breaches of the Integrity Code of
Conduct. It also included assessing compliance by the
Disciplinary Tribunal with its functions.

Some findings arose during the audit, but these did notcompromise a general opinion of compliance with theWorld Athletics requirements.

The audit was conducted and managed in accordancewith the applicable parts of the standard ISO19011
Guidelines for Auditing Management Systems, using
two different checklists. The first was a detailed list for
the governance area, in which evidence of compliancehas been collected for each requirement and the second
was a more general checklist for operational processes
related to anti-doping activities and to combat against
ethical misconduct within athletics.

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Audit Reports
5.2 Non-financial audits

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Audit Reports
5.2 Non-financial audits

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Appendices5.2 Non-financial audits

APPENDICES

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Appendices

Appendix A – 2019 Audited Financial Statements

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Appendix A – 2019 Audited Financial Statements

Officers and Professional Advisers
PRESIDENT
Sebastian COE(GREAT BRITAIN & NORTHERN IRELAND)SENIOR VICE PRESIDENT
Sergey BUBKA(UKRAINE)

VICE PRESIDENTS
Nawaf AL SAUD(SAUDI ARABIA)

Geoff GARDNER(NORFOLK ISLAND)

Ximena RESTREPO(COLOMBIA)

COUNCIL MEMBERS
Valerie ADAMS(NEW ZEALAND)

Dahlan AL HAMAD(QATAR)

Beatrice AYIKORU(UGANDA)

Sylvia BARLAG(NETHERLANDS)

Willie BANKS(USA)

Raul CHAPADO(SPAIN)

Nawal EL MOUTAWAKEL(MOROCCO)

Robin Sapong EUGENIO(NORTHERN MARIANA ISLANDS)

Helio GESTA DE MELO

(BRAZIL)

Alberto JUANTORENA DANGER(CUBA)

Hamad KALKABA MALBOUM(CAMEROON)

Abby HOFFMAN(CANADA)

Dobromir KARAMARINOV(BULGARIA)

Renaud LAVILLENIE(FRANCE)www.worldathletics.org

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Appendices
Appendix A – 2019 Audited Financial Statements

Officers and Professional Advisers
Antti PIHLAKOSKI(FINLAND)

Anna RICCARDI(ITALY)

Mike SANDS(BAHAMAS)

Adille J. SUMARIWALLA(INDIA)

Nan WANG(CHINA)

Hiroshi YOKOKAWA(JAPAN)CHIEF EXECUTIVE OFFICER

Jon RIDGEON

AUDITORS

Ernst & Young Audit Conseil & Associes

MAIN BANKERSBARCLAYS BANKCOMPAGNIE MONEGASQUE DE BANQUE

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Appendices
Appendix A – 2019 Audited Financial Statements

STATEMENT OF EXECUTIVE BOARD RESPONSIBILITIES2019 CONSOLIDATED FINANCIAL STATEMENTS
In addition to the basic financial reporting requirements set out in the statutes of World Athletics (“theAssociation”), the Executive Board undertakes to prepare consolidated financial statements for each financial
period which give a true and fair view of the state of affairs of the Association as at the end of the financial period,of the surplus or loss and of the cash flow statement of the Association for that period.
In preparing those consolidated financial statements, the Executive Board considers that the Association has usedappropriate accounting policies in accordance with the note A and B of the consolidated financial statements,
consistently applied and supported by reasonable judgments and estimates, that all accounting standards
which they consider to be applicable have been followed and that the preparation of the consolidated financial
statements on a going concern basis is appropriate.
The Executive Board has responsibility for ensuring that the Association keeps accounting records, which disclosewith reasonable accuracy the financial position of the association.
The Executive Board has general responsibility for taking such steps as are reasonably open to them to safeguard
the assets of the Association and to prevent and detect fraud and other irregularities.
Approved by the Executive Board
And signed on behalf of World Athletics
On August 31, 2020

Sebastian Coe
President

Vineesh Kochhar
Chief Operating Officer

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Appendices
Appendix A – 2019 Audited Financial Statements

INDEPENDENT AUDITOR’S REPORT ON CONSOLIDATEDFINANCIAL STATEMENTS
To the Executive Board of World Athletics,

OPINION
We have audited the consolidated financial statements of World Athletics which comprise:• the consolidated balance sheet as at 31 December 2019,• the consolidated statement of comprehensive income for the year then ended,• the consolidated statement of changes in equity for the year then ended,• the consolidated statement of cash flows for the year then ended, and• the notes to the consolidated financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, theconsolidated balance sheet of the Association (including World Athletics and its subsidiaries) and its consolidated
financial performance and consolidated cash flows for the period then ended, in accordance with the accounting
principles described in the notes to the consolidated financial statements.

BASIS FOR OPINION
We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities underthose standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements
section of our report.
We are independent of the Association in accordance with the International Ethics Standards Board for
Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirementsthat are relevant to our audit of the consolidated financial statements in Monaco, and we have fulfilled our otherethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

EMPHASIS OF MATTER
We draw attention to Note 1 of the consolidated financial statements, which describes the first application ofInternational Financial Reporting Standards as adopted by the European Union (IFRS) and the key impacts in thecontext of the IFRS transition. Our opinion is not modified in respect of this matter.

OTHER INFORMATIONOther information consists of the information other than the financial statements and our auditor’s report thereon.
Management is responsible for the other information. Our opinion on the financial statements does not cover theother information and we do not express any form of assurance conclusion thereon. In connection with our audit of
the financial statements, our responsibility is to read the other information and, in doing so, consider whether the otherinformation is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise
appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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Appendix A – 2019 Audited Financial Statements

RESPONSIBILITIES OF MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE FOR THE
CONSOLIDATED FINANCIAL STATEMENTSManagement is responsible for the preparation and fair presentation of the consolidated financial statements inaccordance with IFRS, and for such internal control as management determines is necessary to enable the preparationof consolidated financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, management is responsible for assessing the Association’s
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using thegoing concern basis of accounting unless management either intends to liquidate the Association or to cease
operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Association’s financial reporting process.

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes
our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conductedin accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise fromfraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected toinfluence the economic decisions of users taken on the basis of these consolidated financial statements.
As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism
throughout the audit. We also:• Identify and assess the risks of material misstatement of the consolidated financial statements, whether due tofraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement
resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentionalomissions, misrepresentations, or the override of internal control.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that areappropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
Association’s internal control.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates andrelated disclosures made by management.
• Conclude on the appropriateness of management’s use of the going concern basis of accounting and, basedon the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may
cast significant doubt on the Association’s ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the
consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions
are based on the audit evidence obtained up to the date of our auditor’s report. However, future events orconditions may cause the Association to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the consolidated financial statements, including thedisclosures, and whether the financial statements represent the underlying transactions and events in a mannerthat achieves fair presentation.

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Appendices
Appendix A – 2019 Audited Financial Statements•

Obtain sufficient appropriate audit evidence regarding the financial information of the entities or businessactivities within the Association to express an opinion on the consolidated financial statements. We areresponsible for the direction, supervision and performance of the Association audit. We remain solely
responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope andtiming of the audit and significant audit findings, including any significant deficiencies in internal control that we
identify during our audit.

RESTRICTION ON USE OF OUR REPORTThis report is addressed to the Executive Board of the Association. We assume or take no responsibility in respectof a third party which may use this report.

This report shall be governed by, and construed in accordance with Monaco law. The courts of Monaco shall haveexclusive jurisdiction in relation to any claim or dispute concerning the engagement letter or this report, and any
matter arising from them. Each party irrevocably waives any right it may have to object to an action being brought
in any of those courts and to claim that the action has been brought in an inconvenient forum or that those courts
do not have jurisdiction.
Monaco, September 07, 2020
The independent auditor
ERNST & YOUNG Audit Conseil & Associés

Sandrine Arcin

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Appendices

Consolidated financial statements according to IFRSInformation about the association andsignificant events of the period

Notes to the consolidated statement ofcomprehensive income

I. General............................................................................................ 75
II. About World Athletics.......................................................... 75
III. New Brand Identity............................................................... 76
IV. Official World Athletics Partners................................. 77

1. Adoption Of IFRS To The Consolidated
Financial Statements.................................................................. 91
2. Revenue From Broadcast Rights And
Sponsorship Rights..................................................................102
3. Other Revenue From Activities..................................102
4. Competition & Events......................................................103
5. Grants & Development.....................................................104
6. Legal & Compliance...........................................................106
7. Administration........................................................................107
8. Financial Income...................................................................107
9. Financial Expenses..............................................................107
10. Investments In Equity.....................................................108

Consolidated Financial Statements
Consolidated Statement Of
Comprehensive Income............................................................ 78
Other Comprehensive Income............................................. 79
Consolidated Balance Sheet................................................ 80
Consolidated Statement Of Cash Flows...................... 81
Consolidated Statement Of Changes In Equity...... 82

Significant Accounting Policies

Notes to the consolidated balance sheet

A. General Information And Statement Of
Compliance....................................................................................... 84
B. Basis Of Preparation............................................................. 84
C. Consolidation Principles And Perimeter................. 85
D. Currency Translation............................................................ 86
E. Tangible Fixed Assets.......................................................... 86
F. Accruals And Provisions..................................................... 87
G. Debtors......................................................................................... 87
H. Revenue........................................................................................ 87
I. Operating Expenses............................................................... 88
J. Financial Income And Expenses.................................... 88
K. Financial Risk Management.............................................. 88
L. Going Concern......................................................................... 89
M. Accouting Policy.................................................................... 89
N. Critical Accounting Estimates And Judgment .. 90

11. Property, Plant & Equipment....................................110
12. Trade Receivables And Other Receivables.....111
13. Contract Assets................................................................111
14. Cash & Cash Equivalents............................................112
15. Equity.......................................................................................112
16. Post-Employment Benefit And Similar
Obligations....................................................................................112
17. Financial Liabilities Current & Non Current.....113
18. Trade Payables...................................................................114
19. Other Payables & Accrued Expenses.................114

Other Disclosures
20. Financial Risk Management........................................115
21. Commitments Given, Contingent Liabilities
And Off-Balance Sheet Events........................................115
22. Post Balance Sheet Events........................................115
23. Related Parties...................................................................1162019 Annual Council Report74

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AppendicesInformation about the association and significant eventsof the period
I. Generalprogramme, for standardised technical equipment
and for a list of official world records. All of theserequirements remain today.

World Athletics (previously known as the International
Association of Athletics Federations) is a non-profitmaking association, the members of which are the
National Federations, which represent athletics in eachcountry of the world.

Yet in an ever-changing world, international sport
federations such as World Athletics need to beproactive when trying to reach new audiences and find
new hosts for their events. It is also fundamental tounderstand that athletics is no longer just about highperformance, gold medals and records. It is also about‘sport for all’ and about ensuring that the maximum
number of citizens are able to participate in athletics.

Its object is to establish legal and friendly cooperation
between all members for the benefit of athletics. World
Athletics compiles rules with regulations governinginternational competitions and fosters the worldwide
development of athletics and the dissemination oftechnical and other information to its affiliated entities.

II. About World Athletics
Athletics is one of the world’s most ancient sports which
has continued to adapt through the centuries, offering a
dynamic, life-enhancing sport.
On 17 July 1912 in Stockholm, following the closing
ceremony of the Olympic Games in the Swedish capital,
the International Amateur Athletic Federation (IAAF)
was founded as the world governing body for the sportof track and field athletics.
During the 10 decades that followed, athletics
underwent many changes reflecting the political andsocio-economic evolution of the wider world. Even
the IAAF’s name changed in 2001, becoming the‘International Association of Athletics Federations’ toreflect the growth of a professional sporting world
which did not exist in 1912. More recently, in 2019, theFederation changed its name to ‘World Athletics’.

This means, of course, the thriving world of roadrunning, which is where a large number of people acrossthe globe connect directly with the world of athletics.
It also means athletics in schools, where World Athletics
is keen to ensure that we reach the maximum number ofchildren, all over the world, starting at the age of sevenbut also including those in their teens, where the dropoff from sport is most acute.
Despite the obvious benefits the sport brings tocommunities and society, World Athletics recognisesthat athletics is competing for the public’s attention
in an ever more varied and complex media andentertainment-driven world. This means the sport andall those within it embracing wider aspects touching onsocial responsibility, the environment and all mattersthat help advance athletics as a force for good andcreating a better world.
Athletics disciplines are among the oldest of all sporting
competitions known to humankind, with ‘run, jump,
throw’ the natural and universal forms of human physicalexpression. The sport also offers broader values that
help deal with life’s challenges.

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AppendicesInformation about the association and significant events of the period

World Athletics is adapting its competition programmes
to reflect the vast array of activities the public hasaccess to. Attracting, growing, and, most importantly,
retaining young people as both participant andspectator are essential if athletics is to retain its appeal.
And it is equally important to continue the close links
the sport has to the masters’ athletics movement as wellas ultra-distance running and mountain racing.
The biennial World Athletics Championships is the jewelof our World Athletics Series of events, which also
includes indoor, U20, relays, cross-country, race walking
and road running during a four-year cycle of WorldChampionships and/or Cup events for each of thesetypes of competition.
Athletics also carries the mantle of being the Olympic
Games’ leading sport. Athletics is the main spectator
stadium sport of the Games, central to the success ofeach summer Olympic Games. The histories of athletics
and the Olympic Games are closely entwined, andWorld Athletics is extremely proud of this association.
Both the World Athletics Championships and the
Olympic Games continue to play to packed stadiums
and attract TV audiences in their billions.
The marketing potential of each edition of the World
Athletics Championships is excellent with only thesummer Olympic Games and the FIFA World Cup bigger
in terms of global reach and impact. The next World
Athletics Championships will be hosted in Eugene, USA(2022) and Budapest, Hungary (2023).
The wide variety in the type, size and scope of therest of the World Athletics Series of competitions, with
their different demands in terms of logistics, budget
and facilities, also means that there are World Athletics
events available to fit the hosting ambitions andresources of cities, large and small, among most of the
sport’s 200+ national member federations.
Showing the sport’s ability to innovate and respond tochanging demands, an exciting new team competition,
the World Athletics Relays, was launched in 2014 in

Nassau, The Bahamas and has now been staged on
three further occasions, most recently in Yokohama.
This variety extends beyond championships.
In 2010, a new global one-day competition structure
was unveiled. It is headed by the Diamond League of
14 invitational track and field meetings in Africa, Asia,
Europe, and North America. The Continental Tour, with
Gold, Silver and Bronze one-day meetings held acrossall six World Athletics areas, provides the second tierof elite international competition along with our World
Challenge events. All these play out to large stadium
and TV audiences around the world.
As World Athletics enters its second century as an
official governing body, its aim is to further enhancethe vibrant sport to offer new and exciting prospects
for athletes and spectators alike. Following four yearsof reform, resulting in two revisions of the Association’sconstitution, the sport is working hard to ensurethat every area of athletics is reviewed, tested andencouraged to strive for excellence.

III. New Brand Identity
The IAAF Council approved the global governing
body’s new name and logo at the 217th IAAF Council
Meeting, which concluded 8 June 2019 in Monaco.
The new name, ‘World Athletics’, builds upon theorganisation’s restructuring and governance reform
agenda of the past four years to represent a modern,more creative and positive face for the sport. The new
brand, Council agreed, makes the sport more accessible
to a wider audience while giving the global governing
body the opportunity to more clearly communicate
its mission as the leader of the world’s mostparticipatory sport.
The new brand identity began its rollout in Octoberafter the IAAF World Athletics Championships Doha2019 and following Congress’s approval of the change
to the Federation’s legal name.

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AppendicesInformation about the association and significant events of the period

The logo design is comprised of three main elements:
the ‘W’ of World, which is also a symbol of an athlete’s
arms raised in victory; the ‘A’ of Athletics, which also
represents an athlete’s focus as they prepare for theroad ahead; and an arc over both to represent the entire
athletics community coming together. The logo also
includes the sweep of a running track, which appears
in an upward trajectory, symbolising the desire tocontinually push beyond limits. The patterns capture
the energy present in all four of athletics’ Association
disciplines: running, jumping, throwing and race walking.
The rebrand process began in January 2018 when the
IAAF invited five global brand and marketing agencies
to respond to the brief outlining the rebrand concept.
From those, an internal team selected a short list, whichthen underwent a consultation process where Member
Federations, partners, athletes and broadcasters
provided feedback before the final version waspresented to Council.

IV. Official 2019 World Athletics
Partners
World Athletics Partners

World Athletics Media Partner

World Athletics Media Distribution Partners

World Athletics Supplierwww.worldathletics.org

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Appendices

Consolidated Financial Statements
Consolidated Statement Of Comprehensive Income
Note

2019

2018
Restated

Television Rights & Sponsorship2

43 85542 402Other revenue

3

7 289

2 807

51 14445 210in k USD
Revenue

Total revenue

ExpensesCompetition & Events

4

29 54633 861

Grants & Development

5

15 385

14 586

Legal & Compliance6

14 85315 729Administration

7

8 051

8 286

Total expenses

67 83572 462

Operating Loss

(16 691)(27 252)

Financial Income

8

400

505

Financial Expenses

9(1 070)

(765)

(671)

(259)

(63)

(98)

(17 424)(27 609)

Financial Result (Loss)
Share of loss on investment in equity

10

Loss for the year

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6
Appendices
Consolidated Financial Statements

Other Comprehensive Income
in k USD

Note

Loss for the year
Items that will not be reclassified subsequently to profit or loss
Actuarial gain (loss) on retirement benefit obligations
Items that will be reclassified subsequently to profit or loss when
specific conditions are met
Currency translation differences
Other comprehensive income/(expense)
Total comprehensive loss for the Yearwww.worldathletics.org

79

16

2019

2018
Restated(17 424)(27 609)

130

(9)

-

-

130

(9)

(17 295)(27 618)

6
Appendices
Consolidated Financial Statements

Consolidated Balance Sheetin k USD

Note

31 Dec 201931 Dec 2018
Restated

01 Jan 2018
Restated

328

172

-

6 571

7 527

7 590

205

108

108

109

172

269

7 212

7 979

7 967

AssetsIntangible assets
Property, plant & equipment

11

Long term financial assets
Investments in equity-accounted investees

10

Non-current assets

Trade receivables

12

496

332

280

Prepayments & tax receivables

12

1 070

936

1 340

Other receivables

12

7 950

1 827

8 560

Contract assets

13

9 344

4 550

8 396

Cash and cash equivalents

14

34 30250 82062 786

Current assets

53 16158 46581 363

Total assets

60 37366 44589 331

Reserve Fund

10 000

10 000

10 000General Fund

36 28763 76683 805

Loss for the year

(17 424)(27 609)(20 030)15

28 86246 15773 775Trade payables

18

4 483

2 656

2 796

Other payables and accrued expenses

19

17 138

9 141

8 040

Financial liabilities

17

282

271

287

Deferred income

1 119

-

-

Current liabilities

23 021

12 06711 122

Total equity & reserves (general funds)

Liabilities

Provisions

16

1 102

1 105

1 078

Financial liabilities

17

3 003

3 285

3 298

Deferred income

4 385

3 831

58

Non-current liabilities

8 490

8 220

4 434

Total liabilities

31 51120 28815 556

Total liabilities and reserves

60 37366 44589 3312019 Annual Council Report806Appendices
Consolidated Financial Statements

Consolidated Statement Of Cash Flowsin k USD

Note

2019

2018
Restated(17 424)(27 609)

Operating activities
Net result for the year
Net financial income/(expense)

8,9

674

260

Depreciation

11

1 063

955

Share of loss on investment in equity

10

63

98

Increase/(Decrease) in provisions for pension obligations

16

(3)

27

(Increase)/Decrease in other receivables

12(4 844)11 159--13(4 794)

3 846

18,19

9 708

1 194

(15 558)(10 370)

(106)

(892)

(Purchase)/sale of intangible assets

(155)

(172)

Net cash used in investing activities(261)(1064)

Proceed from new loans / borrowings-

142

Reimbursement of loans / borrowings

(378)

(287)

Interest received

106

91

Interest paid

(428)

(478)

Net cash used in financing activities

(700)

(532)

(16 519)(11 966)

50 82062 786

Net decrease in cash & cash equivalents(16 518)(11 965)

Cash & cash equivalents as at 31 December

34 30250 820(Increase)/Decrease in prepaid expenses and accrued income(Increase)/Decrease in contract assets
Increase/(Decrease) in payables
Net cash used by operating activities

Investing activities(Purchase)/sale of property, plant & equipment

11

Net decrease in cash & cash equivalents

Cash & cash equivalents as at 1 January

14

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Appendices
Consolidated Financial Statements

Consolidated Statement Of Changes In Equity
in k USD

Note

Balance as at 31 December 2017 - aspreviously reported

Reserve Fund

Other Reserves
Transfer fromincomeTotal equity

10 00054 80264 802IFRS 16 - first application net of taxes

4

-

(136)

(136)

IFRS 15 - first application net of taxes

1-

10 486

10 486

Other first IFRS application impacts

1(1 378)(1 378)63 77573 775--

Balance as at 1 January 2018 - restated

10 000Net income allocation
Actuarial loss on retirement benefit
obligations, net of taxes

-

(9)

(9)

Other comprehensive expense for the period

-

(9)

(9)

(27 609)(27 609)-(27 618)(27 618)

10 00036 15746 157

-

-

130

130

130

130

(17 424)(17 424)-(17 295)(17 295)

10 00018 86228 862

Loss for the year
Total comprehensive loss for the period

As at 31 December 2018

Net income allocation
Actuarial gain on retirement benefit
obligations, net of taxes
Other comprehensive income for the period-

Loss for the year
Total comprehensive loss for the period

As at 31 December 20192019 Annual Council Report826Appendices
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FIRST ANNUAL REPORTING UNDER IFRSThe fiscal year ended 31 December 2019 represents
our first annual reporting period under IFRS. Previous
annual consolidated financial statements were prepared
under accounting policies determined by the IAAF.
Comparative figures as at 31 December 2018 and
1 January 2018 have been restated to comply with
International Financial Reporting Standards (IFRS) as
adopted by the European Union.
For a summary of the impacts related to the adoptionof IFRS on our consolidated financial statements,
see Note 1 – Adoption of IFRS to the consolidated
financial statements. It provides more details on themost significant adjustments to equity, net income,comprehensive income and cash flows.

IFRS 1 “First-time Adoption of International ReportingStandards”, the Association has applied the standards
effective at 31 December 2019 for all periods presented.

B. Basis Of Preparation
Since 1 January 2018, the Association has been
applying IFRS. Note that IFRS itself introduced thefollowing new standards during the period which wehave also applied:

IFRS 9This standard defines rules in terms of:• the classification and measurement of financial
instruments (Phase 1);•

All figures have been rounded off to the nearest
thousands, except if indicated otherwise. As a result,certain totals may not appear to cast.

A. General Information And
Statement Of ComplianceWorld Athletics’ consolidated financial statements
for the year ended 31 December 2019 have been
prepared in accordance with the IFRS as adopted by
the European Union. These standards are available on
the European Union’s website: here.
The financial statements are accompanied by disclosuresdeemed to be material as required by regulation no.
1606/2002 of the European Parliament and of the council,
which are available on the European Union’s website: here.
Since World Athletics has not previously preparedfinancial statements in accordance with IFRS, these are
the first consolidated financial statements preparedin accordance with IFRS. Accordingly, as required by•

impairment due to credit risk of financial instruments(Phase 2); andhedge accounting, excluding macro-hedging
transactions (Phase 3).

The IFRS 9 classification and measurement provisions,as well as its new impairment model are applied
retrospectively by adjusting the opening balance sheet
at 1 January 2018 (impact on shareholders’ equity).
The Association is thus presenting its 2019 financial
statements without adjusting the 2017 data to the IFRS
9 format. The Association is not applying Phase 3, which
is optional.
The impact of the new accounting methodology
for determining the impairment provision for tradereceivables and contract assets resulted in no materialchange in the provision for impairment of tradereceivables. Under the new policy, a loss allowancefor expected credit losses is recognised based upon
the lifetime expected credit losses in cases where thecredit risk on trade and other receivables has increased
significantly since initial recognition. In cases where thecredit risk has not increased significantly the Association

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measures the loss allowance at an amount equal to the
12-month expected credit loss. This assessment isperformed on a collective basis considering forwardlooking information. Trade receivables longer than
one-year overdue and specific risk trade receivables
with no reasonable expectation of recovery are impaired
and hence provided for in full, unless reliable supporting
information to determine otherwise is available. The
Association does not present its impairment losses
separately in the statement of profit or loss, but in thenotes thereto.

on 1 January 2019 with an early adoption possible.
The Association decided to adopt this new standard
as at 1 January 2018.
Under IFRS 16, for a contract to qualify as a lease, there
must be both the identification of an asset and control by
the lessee of the right to use said asset.
For the lessee, operating leases and finance leases will be
accounted for based on a single model, with recognition of:• an asset representing the right to use the leased item
during the lease term;• offset by a liability in respect of the lease payment
obligation;• straight-line depreciation of the asset and aninterest expense in the income statement using thediminishing balance method.

IFRS 15The Association has adopted IFRS 15 Revenue fromContracts with Customers from 1 January 2018,
which resulted in changes in accounting policies andadjustments to the amounts recognised in the financial
statements. In accordance with the transition provisions
in IFRS 15, the Association has adopted the new rules
retrospectively and has restated comparatives for the2018 financial year.

The Association has elected to apply IFRS 16 Leases. In
accordance with the transition provisions in IFRS 16, the
new rules have been adopted retrospectively with the
cumulative effect of initially applying the new standard
recognised on 1 January 2018. Comparatives for the
opening financial year have been restated. See note 1
below for further details on the impact of the change inaccounting policy.

Under IFRS 15, revenue is recognised when control ofa good or service is transferred to a customer, for theamount the seller is expected to be entitled to.
To this effect, the standard sets out a five-stage model,
enabling the entity to determine when and in whatamount the revenue from ordinary activities should berecognised:• identify the contract entered with the customer;• identify the performance obligations in the contract;• determine the transaction price;• allocate the transaction price to the performanceobligations in the contract;• recognise revenue when (or as) the entity satisfies a
performance obligation.

C. Consolidation Principles And
Perimeter
The Association consolidated its subsidiaries, i.e. entities
directly or indirectly controlled by the Association. The
Association controls an entity when (i) it is exposed to,or has rights, to variable returns from its involvement withthe entity, and (ii) it has the ability to affect those returns
through its power over the entity.

Analysis of IFRS 15 and identification of its effects aredescribed in the specific note 1.

Subsidiaries are accounted for using the full consolidation
method from the date the Association obtains control
and until the Association loses control of the subsidiary.

IFRS 16This new standard, which was published in early 2016
and adopted by the EU on 31 October 2017, took effect

Entities over which the Association has joint control
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D. Currency Translation

equity method. The Association is generally presumed
to have significant influence when it holds at least
approximatively 50% of the entity’s voting rights.

The consolidated financial statements are presented
in Thousands of United States Dollars, the functional
currency of the Association at the closing exchange
rate. Any resulting exchange differences are recognisedin the statement of comprehensive income.

The Association exercises significant influence overan entity when it has the power to participate in thefinancial and operating policy decisions of that entity
but does not have the power to exercise control orjoint control over those policies. Under the equity
method, the investment is initially recognised at cost,and subsequently adjusted to reflect changes in the net
assets of the associate or joint venture

Transactions in currencies that are not the US dollar
are translated into US dollars at the transaction dateexchange rate.

The perimeter of the consolidation comprises World
Athletics, Diamond League AG partially owned by World
Athletics (35.20%) and World Athletics Productions Ltd
as equity accounted investments.
World Athletics has been determined to exercise asignificant influence over both entities and concluded
these investments should be recorded as equity
accounted investments.
Separately, World Athletics owns a 6% participationin Athletics Australia (Nitro/AUS) and concluded thisnon-consolidated investment should be recorded atfair-value through other comprehensive income, and thishas no significant impact on the Association’s financial
statements.

Monetary assets and liabilities whose currency is not US
dollars are translated into US dollars using the closing
exchange rate.

E. Tangible Fixed Assets
Property, plant and equipment are measured at costless accumulated depreciation and accumulated
impairment losses. Gains and losses on the disposal ofproperty, plant and equipment are recognised in the
consolidated statement of comprehensive income.
Depreciation is calculated on a straight-line basis overits estimated useful lives that are as follows:

Office furniture and equipment

5 to 10 years

Computer equipment

5 years

Leasehold improvements

up to 15 years

Motor cars

5 years2019 Annual Council Report866
AppendicesSignificant Accounting Policies

Leases contracted by the Association are accounted forin accordance with IFRS 16 (Leases). The Association
recognises a right-of-use asset and a lease liability for
all its lease contracts, except for (i) leases relating to
low-value assets and (ii) short-term leases (12 months orless). Payments made in respect of leases not recognisedon the balance sheet are recognised as an operating
expense on a straight-line basis over the lease term.
On commencement of a lease, the liability for futurelease payments is discounted at the incremental
borrowing rate, which is a risk-free rate adjusted toreflect the specific risk profile of World Athletics.
Because lease payments are spread over the lease term,
the Association applies a discount rate based on the
duration of those payments.

Revenue is recognised to the extent that it is probablethat the Association will derive economic benefit from it
and that the revenue can be reliably measured.
World Athletics-related revenue consists primarily of thefollowing items:• television rights (i.e. media rights)• commercial rights (i.e. sponsorship)• value in kind
• technical certification

F. Accruals And Provisions
A provision is recognised when World Athletics has alegal or constructive obligation towards a third party
as a result of a past event, when it is probable that an
outflow or economic benefits will be required to settle
the obligation and when a reliable estimate can be madeof future cash outflows.

The exclusive broadcast partners payment is received
twice per year and covers the broadcast rights for
all World Athletics events for the year. The current
agreement was signed in April 2018 and covers theperiod from 1 January 2018 to December 31, 2023.

Any accrued liability not consumed within two years after
the recognition date shall be reversed in the consolidated
income statement unless specific circumstances justify
the balance to be maintained in the balance sheet.

Contingent liabilities are not recognised but are
disclosed in the notes to the financial statements
unless the possibility of an outflow of economic
resources is remote.

Trade receivables are amounts due from customers forservices performed in the ordinary course of business.
They are all classified as current. Trade receivables arerecognised initially at the amount of consideration thatis unconditional unless they contain significant financing
components, when they are recognised at fair value.
The Association holds the trade receivables with theobjective to collect the contractual cash flows andtherefore measures them subsequently at amortised
cost using the effective interest method.

H. Revenue

The payments used to determine the liability for futurelease payments exclude non-lease components but
include fixed payments that the Association expects tomake to the lessor over the estimated lease term.

Payables are not interest bearing and are stated at theirnominal value.

G. Debtors

Commercial sponsorship income is split in three parts:
the first part corresponds to the commercial rights
and yearly invoices amounts to $11m per year. The
second part relates to the TV rights in Japan andgenerates a revenue of $7m per year. The third part
corresponds to commission based on the value in kindunder sponsoring contracts. Value in kind in the formof products and services supplied by sponsors foruse in events is recognised as profit and loss in the
consolidated statement of comprehensive income.
Commissions on value in kind due to the Association’s

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marketing partner are accounted for based on the valueof in-kind contribution.
During 2018, an amendment to the agreement for theperiod of 2020-2029 was signed. This new agreement
calls for a minimum guarantee over the 10-year periodof $130m. The agreement with commercial sponsorshipalso includes a profit-share income clause.
The performance obligations are identified as the rightto access intellectual property and as such revenue isrecognised on a straight-line basis.
Regarding profit share revenue recognition,
management exercises its judgement to determine an
estimate of the profit share directly attributable to thefinancial year and recognises this in the period it isearned.
Technical certifications provided by World Athletics are
performed at a point in time with a certification durationof three or five years, regarding sportive infrastructures.
Revenue generated from technical certifications is
recognised at a point in time when the technicalcertification is provided.
The performance obligations have been determined foreach contract and the revenue recognition method foreach contract has been determined accordingly withIFRS 15 principles.

I. Operating Expenses

publications, hospitality and other event expenses,
information technology, employee salaries and benefits,depreciation and amortisation of non-current assets).
Expenditure relating to future events is deferred andrecognised in the consolidated income statement whenthe event takes place.

J. Financial Income And Expenses
The financial income and financial expenses positions
include the following:• financial income, consisting of interest income frominterest-bearing assets, as well as realised andunrealised foreign exchange gains.
• financial expenses comprising realised and unrealised
foreign exchange losses as well as bank charges andany interest costs.

K. Financial Risk Management
The Association’s overall risk management programme
focuses on the unpredictability of the financial markets
and seeks to minimise any potential adverse effects on
the Association’s financial performance.
The Management Board provides principles for theoverall management of risks such as foreign exchangerisk, credit risk and liquidity risk.

Total expenses are the gross outflow of economic
benefits that arise from the ordinary activity oforganising an event as well as from World Athletics
administrative activities.

(a)
Foreign exchange risk
The Association operates internationally and is exposed
to foreign exchange risk arising from transactions
denominated in currencies other than the United States
Dollar, which is the functional and presentation currencyof the Association.

Total expenses consist primarily of the following
items: contributions to member federations, antidoping integrity unit, event expenses (direct event
expenses, broadcast and media, marketing, promotion,

Operating income/expenses and the cash flows of the
Association are affected by exchange rate fluctuations,principally between the Euro and the US Dollar. The
Association estimates that the impact in absolute2019 Annual Council Report886
AppendicesSignificant Accounting Policies

terms of a 10% increase or decrease in this rate on its
operating income for the year ended 31 December
2019 would not have been material.
During the periods presented, the Association did not
engage in any hedging operations.
(b)
Credit risk
Credit risk is managed on an Association-wide basis.
Credit risk arises from cash and cash equivalents, anddeposits with banks and financial institutions, as wellas credit exposure to customers, including outstanding
receivables and committed transactions. The credit
risk on receivables is highly mitigated by the quality of
the client.
Credit risk linked to cash, deposits and current financial
instruments is not material given the quality of the co­contracting financial institutions.
(c)Liquidity risk
Management monitors rolling forecasts of the
Association’s liquidity requirements on a quarterly
basis to ensure it has enough cash available to meetits operational needs. Expenditure trends are balancedwith committed revenues to ensure adequate liquidity is
maintained.
World Athletics benefits from long term commercial
and broadcast contracts that provide flexibility inmanaging operational cash needs. In addition, theOlympic Dividend received every four years allows the
Association to smoothen its long-term expenditurepatterns.
As a result of Covid-19, the Tokyo 2020 Olympic
Dividend has already been delayed and could be further
delayed, curtailed or cancelled.
To safeguard against the financial impact arising from
Covid-19, management has conducted a detailed
review of activities that have slowed down during thistime and are rationalising expenditures to balance
the reduced activity. The future of Covid-19 remains

highly uncertain, however, should Covid-19 result in
the cancellation of the Tokyo 2020 Olympics moresignificant rationalisation of expenditures would be
required unless further income or other sources ofliquidity were identified.

L. Going Concern
The Council of World Athletics, having madeappropriate enquiries, consider that adequate resources
exist for the Group to continue in operational existence
for the foreseeable future and that, therefore, it isappropriate to adopt the going concern basis inpreparing the consolidated financial statements forthe year ended 31 December 2019. As part of thegoing concern assessment the Council considered thesufficiency of the group’s liquidity resources.

M. Accouting Policy
The retirement benefit obligations concerns Monaco
employees. Under legislation in Monaco, the Associationis required to provide a pension based on legal
requirements, or, on the collective labour agreement
requirements if these ones are more advantageousthan legal. Regarding Monaco employees, pension iscomputed on the last 12 months gross remuneration,
excluding bonuses and other complementary
remuneration. The liability which is paid once upon theretirement of the employee and is recognised in thebalance sheet in respect of defined benefit pension
plans. This is the present value of the defined benefit
obligation at the end of the reporting period. The
defined benefit obligation is calculated each year using
the projected unit credit method. The present valueof the defined benefit obligation is determined bydiscounting the estimated future cash outflows using
interest rates of high-quality corporate bonds that are
denominated in the currency in which the benefits will
be paid, and that have terms approximating to the termsof the related obligation.

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The net interest cost is calculated by applying thediscount rate to the net balance of the defined benefit
obligation. This cost is included in employee benefit
expense in the statement of profit or loss.

•

Remeasurement gains and losses arising fromexperience adjustments and changes in actuarial
assumptions are recognised in the period in which theyoccur, directly in other comprehensive income. They
are included in retained earnings in the statement ofchanges in equity and in the balance sheet.

•

N. Critical Accounting Estimates
And Judgment•

The preparation of financial statements requires theuse of accounting estimates which, by definition, will
seldom equal the actual results. Management also needs
to exercise judgement in applying the Association’s
accounting policies.
This note provides an overview of the areas thatinvolved a higher degree of judgement or complexity,
and of items which are more likely to be materiallyadjusted due to estimates and assumptions turning out
to be wrong. Detailed information about each of theseestimates and judgements is included in other notes
together with information about the basis of calculationfor each affected line item in the financial statements.
• Estimation of post-employment benefits andother employee benefits. The Association has
obligations to pay certain pension benefits to certain
employees. The cost of these benefits and thepresent value depend on several factors includingsalary increases and discount rates. Management
estimates these factors in determining the net
pension obligations (see note 16).
• Television rights and commercial rights performanceobligations. Management uses its judgement todetermine the unique performance obligation,
which is defined as the right to access intellectual
property.

•

Profit share expectation for the year end accrual.
Management exercises its judgement to determine
an estimate of the profit share directly attributable
to the financial year and when the recognition
criteria has been met.
Value in kind amount for year included in income.
Management are required to estimate the fair valueof any value in kind goods or services received
during the period and record these amounts asincome and expenses. Determining fair value requires
management to exercise significant judgement. In theevent fair value cannot be reasonably estimated, novalue is recognised
Consolidation perimeter regarding Diamond League
AG, a Swiss based company, owned 35.2% by
World Athletics. World Athletics has determinedthat they do not have control on this entity, withWorld Athletics being the single largest shareholder
with 35.2%, and 14 other shareholders owning
the balance 64.8%. Based on historical decision
processes and ownership structure, World Athletics
demonstrated that decisions have always been taken
unanimously and without control being exercised byWorld Athletics, even in day-to-day operations.
The operational impact and financial implicationsof the ongoing coronavirus pandemic are as yet
undeterminable.

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AppendicesNotes to the consolidated statement of comprehensive income
1. Adoption Of IFRS To The
Consolidated Financial Statements

These historical accounting policies were designed tomeet management reporting requirements and simplified
certain areas of accounting and disclosure.

A) OBJECTIVE
The objective of IFRS is to ensure that an entity’s
first IFRS financial statements contain high quality
information that:IFRS 1, First-time Adoption of International Financial
Reporting Standards, requires a first-time adopter toretrospectively apply all IFRS effective as at the endof its first annual reporting period (31 December 2019
for the Association). IFRS 1 also provides a first-time
adopter certain optional exemption and requires
certain mandatory exemptions from full retrospective
application. Most of these exemptions, if elected or
mandatory, must be applied as at the beginning of therequired comparative period (the transition date). The
Association transition date to IFRS is 1 January 2018.

1. is transparent for users and comparable over all
periods presented;
2. provides a suitable starting point for accounting inaccordance with International Financial ReportingStandards (IFRS); and3. can be generated at a cost that does not exceed
the benefits.

C) EXEMPTIONS FROM FULL RETROSPECTIVE
APPLICATION OF IFRS

B) DESCRIPTION

The mandatory exceptions cover areas in which
retrospective application of the IFRS requirements is
considered inappropriate.

The Association has adopted IFRS effective for its
annual consolidated financial statements beginning 1
January 2018. These consolidated financial statements
are the Association’s first annual consolidated financial
statements prepared in accordance with IFRS. For
all periods up to and including the fiscal year ended
31 December 2017, the Association prepared its
consolidated financial statements in accordance withprevious IAAF Accounting policies.

In accordance with the mandatory exemptions fromretrospective application of IFRS, the consolidated
statement of financial position as at 1 January 2018 do
not reflect all estimates, unless the bases adopted are
not compliant with IFRS, and any application of IFRS 9,
Financial Instruments. This includes classification andmeasurement of financial assets and the impairment offinancial assets requirements.

This note explains how the transition from previous
World Athletics Accounting policies to IFRS affected
the Association’s reported equity as at 1 January
2018 and 31 December 2018, as well as statementof comprehensive income, statement of othercomprehensive income and cash flows for the fiscal
year ended 31 December 2018. References to World
Athletics Accounting policies in this note refer toprevious World Athletics Accounting policies applicableto the Association for reporting periods up to andincluding the fiscal year ended 31 December 2017.

The optional exemptions cover standards for which the
IASB considers that retrospective application could
prove too difficult or could result in a cost likely to
exceed any benefits to users.
Under IFRS 1, the Association elected to apply thefollowing optional exemptions in preparing its opening
statement of financial position as at the transition date.

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1. Leases – The Association elected to apply IFRS
prospectively for leases from the date of applicationof IFRS 16 on 1 January 2018.
2. Customer contracts – a first-time adopter is not
required to restate contracts that were completed
before the earliest period presented.

3. Retirement benefits – The Association elected todisclose the defined benefit obligations, deficit,
and experience adjustments on retirement benefit
liabilities prospectively from the date of transition,
progressively building the data to present the four
years of comparative information required under
IFRS.

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RECONCILIATIONS OF EQUITY AND NET INCOME FROM IAAF GAAP TO IFRSThe following reconciliations illustrate the measurement and recognition differences in restating equity and net
income reported under previous IAAF Accounting policies to IFRS for the dates and period indicated.
General &reserve funds
01/01/2018

Result2018

Reserve funds
and Otherreserves

General &reserve funds
31/12/2018

World Athletics GAAP

64 802(19 555)-

45 247Pension benefits(1 078)(19)(9)(1 105)

In k USDNoteIFRS 15 first application- net of taxes

1

10 486(7 292)-

3 195

IFRS 16 first application- net of taxes

2

(136)

(119)

-

(255)

Other items

3

(300)

(625)

-

(925)

73 775(27 609)(9)46 158IFRS standards

The following reconciliations illustrate the reclassifications and restatements from previous IAAF Accounting
policies to IFRS to the opening statement of financial position and to the statement of income for the fiscal year
ended 31 December 2018.

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RESTATEMENTS TO THE BALANCE SHEET AT PERIOD OPENING 1 JANUARY 2018
in k USD

31 Dec2017

IFRS 15IFRS 16

Pensions

Other

01 Jan2018

AssetsIntangible assets
Property, plant & equipment
Long term financial assets
Investments in equity-accounted

-

-

4 141

3 449

7 590

-

108

269

108
269

investees
Non-current assets

4 411

Trade receivables

280

280

Prepayments & tax receivables

1 340

1 340

Other receivables

8 968

Contract assets

-

-

3 449

-

108

(408)
8 396

7 967

8 560
8 396

Cash and cash equivalents

62 78662 786

Current assets

73 375

8 396

-

-

(408)

81 363

Total assets

77 785

8 396

3 449

-

(300)

89 331

Reserve Fund

10 000General Fund

74 832

Loss for the year

(20 030)

Total equity & reserves (general funds)

64 80210 000
10 486(136)(1 078)(300)

83 805(20 030)

10 486(136)(1 078)(300)

73 775

Liabilities
Trade payables

2 796

2 796

Other payables and accrued expenses

8 040

8 040

Financial liabilities-

287

Deferred income

691

(691)

Current liabilities

11 526

(691)

287
-

287

-

-

1 078

11 122

Provisions

-

1 078

Financial liabilities-

Deferred income

1 457(1 399)Non-current liabilities

1 457(1 399)

3 298

1 078

-

4 434

Total liabilities

12 984(2 090)

3 585

1 078

-

15 556

Total liabilities and reserves

77 785

8 396

3 449

-

(300)

89 331

3 298

58

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RESTATEMENTS TO THE BALANCE SHEET AT PERIOD ENDING 31 DECEMBER 2018

in k USD

31 Dec 2018as previously
reported

IFRS 15IFRS 16

Pensions

Other

31 Dec2018
restated

172

172

AssetsIntangible assets
Property, plant & equipment
Long term financial assets
investments in equity-accounted investees

4 227

3 300

7 527

-

108

108

472

(300)

172

(20)

7 979

Non-current assets

4 698

Trade receivables

332

-

3 300

-

332

Prepayments & tax receivables

1 733

(797)

936

Other receivables

1 934

(108)

1 827

Contract assets

-

4 550

4 550

Cash and cash equivalents

50 82050 820Current assets

54 820

4 550

-

-

(905)

58 465

Total assets

59 519

4 550

3 300

-

(925)

66 445Reserve Fund

10 000General Fund54 802

10 486(136)(1 086)(300)

63 766

Loss for the year

(19 555)(7 292)

(119)

(19)

(625)

(27 609)

Total equity & reserves (general funds)

45 248

3 195

(255)

(1 105)(925)

46 15810 000Liabilities-

Trade payables

2 656

2 656

Other payables and accrued expenses

9 141

9 141

Financial liabilities-

271

Deferred income

557

(557)

Current liabilities

12 353

(557)

271

271

-

-

1 105

12 067

Provisions

-

1 105

Financial liabilities-

Deferred income

1 919

1 912

Non-current liabilities

1 919

1 912

3 285

1 105

-

8 220

Total liabilities

14 272

1 355

3 556

1 105

-

20 288

Total liabilities and reserves

59 520

4 550

3 300

(0)

(925)

66 445

3 285

2019 Annual Council Report

96

3 285
3 831

6
AppendicesNotes to the consolidated statement of comprehensive income

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AppendicesNotes to the consolidated statement of comprehensive income

RESTATEMENTS TO THE STATEMENT OF COMPREHENSIVE INCOME AT 31 DECEMBER 2018
in k USDIFRS 16

Pensions

Other

2018
IFRS

2018

IFRS 15

Television Rights & Sponsorship

44 762(2 360)42 402Other revenue

2 749

58

2 807

Total revenue

47 511(2 302)Competition & Events

28 246

4 990

Grants & Development

14 586

14 586

Legal and Compliance

15 72915 729Administration

8 279

Total expenses

66 840Operating Profit (Loss)(19 329)

Revenue---

45 210625

33 861

ExpensesFinancial Income

505

Financial Expenses(634)

Financial Result (Loss)(128)

Share of (loss)/profit on
investment in equity(98)

Loss for the year

(19 555)

4

2

8 286

4 990

4

2

625

72 462(7 292)

(4)

(2)

(625)

(27 252)
505

-

(115)

(16)

(115)

(16)

(765)
-

(259)
(98)

(7 292)

(119)

(19)

(625)

(27 609)

The following items explain the most significant restatements to equity and net income resulting from the change inaccounting policies upon adoption of IFRS.

2019 Annual Council Report98

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AppendicesNotes to the consolidated statement of comprehensive income

1. IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERSGeneral &reserve funds
01/01/2018

Result2018

Reserve funds
and Otherreserves

General &reserve funds
31/12/2018

IFRS 15 - Certification Deferred revenue

2 090

58

-

2 148

IFRS 15 - Profit Share opening
impact

8 396(8 396)--IFRS 15 - Profit Share FY18
impact

-

4 550

-

4 550

IFRS 15 - VIK ($6 232k), no
impact on P&L

-

-

-

-

IFRS 15 – Broadcast rights-(3 503)

10 486(7 292)in k USDIFRS 15 standards application
impacts

RECOGNITION OF BROADCAST RIGHTS ANDCOMMERCIAL RIGHTS:(3 503)-

3 195

VALUE IN-KIND:
Also included in commercial rights contract, a value inkind contribution is disclosed. Value in kind in the formof products and services supplied by sponsors foruse in events which had not recognised as income or
expenditure in the income and expenditure statement.
Commissions on value in kind due to the Federation’s
marketing partner were accounted for based on thevalue of in-kind contribution.

Broadcast Rights and Commercial rights are describedearlier in the financial statements. Application of IFRS
15 on this stream led to a change of recognition of
the profit-sharing portion, which is applicable to ourcommercial rights contract. Previously, profit share wasrecognised when confirmed and paid by the third party,
which was not on an annual basis. However, five steps
approach led to identify one performance obligation,
which is reached every year, based on the surplus
realised each year by the event related to these rights.
Thus, profit sharing is now recognised on a yearly basis,
based on excess profit performed during the dedicatedyear in the context of the variable consideration
constraint.

Application of IFRS 15 led to the recognition of thisvalue in kind as other income, and expenditure for the
goods and services received by World Athletics. The
new recognition approach does not impact opening
equity (gross up of income and expense of $6 232k)
and only impacts the gross presentation in the income
and expenditure statement.

This new recognition scheme led to the recognitionof a contract asset as of 1 January 2018 of $8 396k
(counterpart retained earnings), which was fully reversedand paid during the 2018 financial year and also of therecognition of $4 550k regarding 2018 profit shareportion.

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AppendicesNotes to the consolidated statement of comprehensive income

OTHER REVENUE – WORLD ATHLETICS
CERTIFICATION SYSTEM:
Certification system led in previous financial statements
to the recognition of deferred income. Indeed,
the certifications provided by World Athletics are
performed at a point in time with a certification durationof three or five years. Revenue recognition was basedon the certification duration. This postponed portion
was treated as deferred income, even if the performanceobligation was reached at the delivery of certification.
Application of IFRS 15 five steps approach led to therecognition at a point in time for this revenue.

This new recognition approach led to an impact
within the equity as of the transition date of$2 090k (counterpart reduction of the deferred income,corresponding to postponed portion as of January
1st, 2018) and of a 2018 financial year impact of $58k
complementary revenue.

2019 Annual Council Report1006AppendicesNotes to the consolidated statement of comprehensive income

2. IFRS 16 LEASES
Impacts of IFRS 16 leases are described in Note 11.
Here is a summary of the recognition of asset (right of use) and financial liabilities. Four leases are considered:
Lease #

Description

Monthly rentals k USD

Contract start date

Contract end date1

Monaco headquarters

19

01/01/2017

31/03/2030

2

Corporate accommodation

8

01/12/2018

30/11/2021

3

Corporate accommodation

2

01/01/2017

31/12/2022

4World Athletics archives

1

01/01/2017

31/12/2029

The lease for HQ Monaco can be extended for an additional 15 years after 2030.
Amounts recognised in the balance sheet (in k USD)

2019

2018

2017

Right of use assets

2 923

3 300

3 449

Lease liabilities

3 287

3 556

3 585

Amounts recognised in the statement of profit & loss (in k USD)

2019

2018

2017

Depreciation charge of right of use of assets

(380)

(291)

(296)

Interest expense

(106)

(115)

(130)

The following table represents a reconciliation of the operating lease commitments as of 31 December 2017 andthe lease liability recognised as at 1 January 2018:
in k USD
Operating lease commitments disclosed as at 31 December 2017
Add/(less): adjustments as a result of a different treatment of extension and termination options
Total

3 014
571
3 585

These liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’sborrowing rate applicable to each contract as of 1 January 2019. The rate related to the most significant contract(HQ Monaco) applied on 1 January 2019 was 3,71%.

3. OTHER
These adjustments primarily relate to assets recognised under previous accounting policies that do not meet therequirements of IFRS and which have therefore been charged in the period incurred.

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AppendicesNotes to the consolidated statement of comprehensive income

2. Revenue From Broadcast Rights And Sponsorship Rights
in k USD

20192018 RestatedBroadcast Rights

14 72514 725

Commercial Rights

18 00018 138Commercial Rights (Profit share)

4 794

4 550

Value in kind

6 336

4 990

Total revenue from Broadcast Rights and Commercial Rights

43 85542 402in k USD

2019

2018

Court of Arbitration for Sport refund

274

-

3 378

-

250

250

World Athletics certification system

1 831

1 337

Athletics Integrity Unit - Road Label Race

1 001

-

555

1 221

7 289

2 807

3. Other Revenue From Activities

Russian Athletics Federation reimbursement
International Olympic Committee contribution for Regional
Development Centres

Other income
Total revenue from other activities

Other revenue includes monies received across a host of miscellaneous areas; the largest portion for 2019 pertains
to a reimbursement for Legal and Task Force related costs arising from the suspension of the Russian Athletics
Federation.
Certification income pertains to monies received from across the globe where World Athletics assists in defining
and measuring standards for tracks and equipment used in athletics events.
In November 2019, World Athletics announced that $2.5m had been made available for the 2020 Road Running
Integrity Programme with contributions coming from 165 Label races, Athlete Representatives (managers) and athletes.
The dedicated programme includes greatly expanded out-of-competition testing of a pool of 300 professionalroad runners, intelligence and investigations initiatives, and education of athletes and support personnel.

2019 Annual Council Report102

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AppendicesNotes to the consolidated statement of comprehensive income

4. Competition & Eventsin k USD

2019

2018

World Championships

3 393

9 882

Diamond League

4 551

4 555

IAAF Challenge & Permit

1 265

1 298

Other expenses (Competition & Events)

1 027

1 480

260

313

Staff costs and consultants

2 291

2 128

Competition & Events

12 78719 655

Value in kind commissions

7 052

5 769

Information technology

2 961

2 435

Broadcasting

1 699

1 475

Marketing

789

665

Commercial partnerships

486

504

3 145

2 882

627

476

29 54633 861

International Organisation support

Communication & publications
Health & science
Total Competition & Events

This includes spend on our World Athletics Series (WAS) events and includes costs for departments that work mostclosely with our event cycle.
Our WAS events are held on a bi-annual basis. During 2018 we had five WAS events and three during 2019. This
explains the reduction in overall event-related spend for 2019. During 2019, we hosted our World Championships
in Doha.
This total includes our annual spend towards the support we offer to the Diamond League AG (“DLAG”). We are thesingle largest shareholder in DLAG, and this contribution has been consistent over the past ten years.
Also included above is the support we offer to the Continental circuit, World Indoor Tour, Combined Events
Challenge, Race Walking Challenge and the Hammer Throw Challenge.
Expenses for other departments listed above are consistent between 2018 and 2019 and there are no significant
items to report.

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AppendicesNotes to the consolidated statement of comprehensive income

5. Grants & Developmentin k USD

2019

2018

Regional Development Centre Operations (a)

2 386

2 416

Education

66

301

Publications (NSA)

0

14

Other items

691

314

Staff costs

1 225

1 101

Area Administration grant (b)

1 450

1 450

Competition grant (c)

2 781

2 532

Member Federation grant (d)

1 740

1 705

Athletics Olympic dividend (e)

4 799

4 530

247

223

15 385

14 586

Continental programme, exceptional support & tracks
Total Grants & Developments

This includes World Athletics spend on the Development of the sport and the support that we offer to ourAreas and Member Federations. These amounts are consistent between 2018 and 2019 and there has been no
significant change in the manner in which we make these disbursements.
Regional Development Centres (a): The World Athletics Development Programme has evolved from a centralised
to a decentralised concept. The Area Associations are considered best placed to determine development policy intheir respective regions.
The long-term vision of the Decentralised Development Cooperation includes but is not limited to:• Competent key players in athletics• Increased participation in athletics• Engaged athletics community• Adequate infrastructure for athletics• Effective/efficient administration of athletics
Area Administration Grants (b) are paid annually to assist Area Associations to operate and include:• Maintaining a permanent office as HQ• Defraying costs of rent, utilities, internet, telephone, website, office supplies, staff salaries, institutional
meetings etc.

2019 Annual Council Report104

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AppendicesNotes to the consolidated statement of comprehensive income

Competition Grants (c) are paid annually to support the organisation and delivery of competitions at a Continental
level including:• Regional and International Competitions• Area Championships
Member Federation Grants (d) are paid annually to ensure the MF can function, meet its basic membership
obligations and maintain good standing status. It covers:• Administration of MF (including office and communication equipment)• Organisation of Championships (national championships)• Travel to competitions/training camps• Clothing and equipment spend
Athletics Olympic dividend (e) is a project-based grant designed to provide tailored support to meet Member
Federation’s individual long-term strategic development needs and broadly supports delivery of the following
objectives:• Build new or improve facilities including maintenance• Provide education and training• Provide equipment• Support structural/organisational changes within the MF in line with good governance• Support development and delivery of competitions• Support athletes (training, competition, talent ID)• Support youth and grassroots projects (mass participation and school projects)

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AppendicesNotes to the consolidated statement of comprehensive income

6. Legal & Compliancein k USD

2019

2018

Congress

430

-

1 514

1 498

World Athletics committees

64

76

World Athletics commissions

272

286

World Athletics Independent Ethics board

400

1 255

World Athletics advisory Associations

21

68

World Athletics awards, forums & roadshows

810

1 593

International Associations meetings

158

227

Staff costs

459

434

Governance

4 128

5 437

Athletics Integrity Unit

8 316

8 645

Legal

2 409

1 647

Total Legal & Compliance

14 85315 729World Athletics Council and Executive Board

This includes World Athletics spend on Governance activities, Legal & Regulatory spend and spend associatedwith the Athletics Integrity Unit (AIU).
This spend between 2018 and 2019 is relatively similar and shows our continued focus on making our sport moretransparent. This total includes the spend on our bi-annual Congress that was held in 2019 and spend associatedwith our governing Council and Executive Board.
The AIU is an independent body created by World Athletics that manages all integrity issues – both doping andnon-doping – for the sport of athletics. Their annual budget is approved by the World Athletics Executive Board.
These cases were reviewed by the Ethics Board in the past which explains the significant reduction in expenses for
the Ethics Board from 2018 to 2019.
The increased Legal spend in 2019 is coming primarily from increased litigation costs incurred during the year.

2019 Annual Council Report1066
AppendicesNotes to the consolidated statement of comprehensive income

7. Administrationin k USD

2019

2018

Administration

6 342

6 657

Amortisation

1 063

955

646

673

8 051

8 286

Heritage
Total Administration

This includes spend for our administrative departments such as Finance, HR, and Heritage along with theirassociated staff costs. Expenses such as audit fees, rentals, telephony, travel, and translation are all included here.
This number has remained consistent between 2018 and 2019 and demonstrates our ongoing efforts to continue
to maximise our spend on the growth of athletics and keep our administrative spend at a minimum.

8. Financial Income
in k USD

2019

2018

Foreign exchange

225

414

Interests

175

91

Financial income

400

505

This includes our financial incomes during the year primarily related to the multi-currency impacts from our business
operations.

9. Financial Expenses
in k USD

20192018 RestatedForeign exchange

604

271

Bank charges

321

362

Interest expense

128

115

Post-employment benefit obligations

17

16

1 070

765

Financial expenses
This includes the financial and bank charges incurred during the year.

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AppendicesNotes to the consolidated statement of comprehensive income

10. Investments In Equity
in k USD

20192018 RestatedCarrying amount as at January 1st

172

269

Share of profit / (loss) on investment in equity

(63)

(98)

Investments in equity as at December 31st

109

172

Significant influence

Investments in equity is related to Diamond League AG, a Swiss company, owned partly by World Athletics (35.2%)
and to World Athletics Productions Ltd partly owned by World Athletics (50%).
Furthermore, World Athletics holds a 6% investment in Nitro Athletics Australia which is held at nil value.
World Athletics
Productions Ltd

Diamond League
AG

Current Assets

5 094

379

Current Liabilities

4 769

142

Revenue

15 22310 844453(252)

in k USD

Profit/(loss)

2019 Annual Council Report108

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AppendicesNotes to the consolidated statement of comprehensive income

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AppendicesNotes to the consolidated balance sheet
11. Property, Plant & Equipment
The Right of Use of assets detailed below predominantly relates to leased offices premises.
Property, plant, and equipment break down as follows:in k USD

Officefurniture &equipment

Computerequipment

Leaseholdimprovements

Motor
cars

Right ofuse asset

Total

514

1 312

4 119

82

-

6 027

3 745

3 745

Cost
Balance as at 31 December 2017
- as previously reported
Right of use - IFRS 16
Balance as at 1 January 2018 -

514

1 312

4 119

82

3 745

9 772

Additions

86

276

388

-

142

892

Balance as at 31 December 2018

600

1 588

4 508

82

3 887

10 664

Additions

20

70

16

-

-

106

Balance as at 31 December 2019

620

1 657

4 523

82

3 887

10 770

142

778

897

70

-

1 886

296

296

as restated

Accumulated depreciation
Balance as at 31 December 2017
- as previously reported
Right of use IFRS 16
Balance as at 1 January 2018 -

142

778

897

70

296

2 182

Depreciation

53

220

378

13

291

955

Balance as at 31 December 2018

195

998

1 275

82

586

3 137

Depreciation

62

224

397

-

380

1 063

Balance as at 31 December 2019

257

1 222

1 672

82

966

4 199

As at 31 December 2018

405

589

3 233

0

3 300

7 527

AS at 31 December 2019

363

435

2 852

0

2 921

6 571

as restated

Net carrying amount2019 Annual Council Report1106
AppendicesNotes to the consolidated balance sheet

12. Trade Receivables And Other Receivables
31 Dec 201931 Dec 201831 Dec 2017

In k USD

Gross

Provision

Net

Net

Net

Trade receivables

728

232

496

332

280

Trade receivables

728

232

496

332

280

31 Dec 201831 Dec 201731 Dec 2019
In k USD

Gross

Provision

Net

Net

Net

Receivables fromdirectors

2

-

2

2

3

Other receivables

8 662

715

7 948

1 824

8 557

Other receivables &current assets

8 664

715

7 950

1 827

8 560

Prepayments

404

-

404

250

578

Tax receivables (VAT)

666

-

666

687

762

Prepayments & tax
receivables

1 070

-

1 070

936

1 340

Trade receivables and other receivables that are not yet due are not considered impaired. The main reason for theincrease in other receivables during 2019 is on account of $5 010k to be received from Doha for hosting our WorldChampionships in 2019. In addition, prepayments of $735k for our 2020 Road Running Integrity Programme and$525k received as advance for Tokyo 2020 tickets are included here.
Allowances for doubtful accounts amounted to $947k in 2019 compared to $1 467k in 2018. The reduction of$520k relates to reversal of a provision for the Russian Athletics Federation that was collected during the year.

13. Contract Assets
in k USD

31 Dec 201931 Dec 2018

Commercial Rights Profit Share

9 344

4 550

Total Contract Assets

9 344

4 550

Contract assets correspond to receivable related to the Commercial Rights profit share. The amount of $9 344k is
related to the profit share revenue earned for the period 2018-2019. As of 31 December 2018, the balance was$4 550k which corresponds to the estimate that was communicated by our Commercial Rights partner.

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AppendicesNotes to the consolidated balance sheet

14. Cash & Cash Equivalents
At 31 December 2019, this item comprised cash at bank for $34 302k. There are no short-term investments.
Cash and cash equivalents break down as follows:in k USD

31 Dec 201931 Dec 201831 Dec 2017

US Dollars

33 10549 01661 275

Other currencies

1 184

1 791

1 499

Deposit and current accounts

34 28950 80762 774US Dollars

1

1

-

Other currencies

12

12

12

Cash on hand

13

13

12

34 30250 82062 786

Total cash & cash equivalents

15. Equity
The change in equity from 2018 to 2019 is on account of net loss of $17 424k.

16. Post-Employment Benefit And Similar Obligationsin k USD

Post-employment benefit obligations

Balance as at 1 January 2018 - restated

1 078

Operating costs

2

Financial expense

16

Other comprehensive expense

9

Balance as at 31 December 2018

1 105

Operating costs

109

Financial expense

17

Other comprehensive expense(130)

Balance as at 31 December 2019

1 102

2019 Annual Council Report112

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AppendicesNotes to the consolidated balance sheet

The significant actuarial assumptions were as follows:• Assumptions regarding future mortality are set based on actuarial advice in accordance with published statistics
and experience in the region. These assumptions translate into an average life expectancy in years for a
pensioner retiring the ages of 67.
• Probability of departure before retirement age for current employees.
• Financial discount rate of 1.55% and salary increase rate of 5.01% for the pension obligation as of
31 December 2018.
• Financial discount rate of 0.75% and salary increase rate of 5.01% for the pension obligation as of
31 December 2019.

17. Financial Liabilities Current & Non Current
in k USD

31 Dec 201931 Dec 2018

282

271

Non-current financial liabilities

3 003

3 285

Total lease liabilities

3 285

3 556

Current financial liabilities

The Financial liabilities balance as shown above is comprised of lease liabilities under IFRS 16. Of the total payableof $3 285k, amount due in the next 12 months $282k; amount due between one and five years is $1 115k andamount due in more than five years is $1 888k.

18. Trade Payables
in k USD

31 Dec 201931 Dec 201831 Dec 2017

Trade payables

4 483

2 656

2 796

Trade payables

4 483

2 656

2 796

Trade Payables include dues for regular operating expenses incurred by the Association. Other amounts include
regular trade payables across consultants, travel, and technology.

19. Other Payables & Accrued Expenses
in k USD

31 Dec 201931 Dec 201831 Dec 2017

57

13

568

16 070

8 223

6 502

Payable to directors
Other payables

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AppendicesNotes to the consolidated balance sheet

in k USD

31 Dec 201931 Dec 201831 Dec 2017

1 010

904

854

1

-

116

17 138

9 141

8 040

Accrued expenses
Tax payables
Trade payables

Other payables are significantly higher in 2019 and correspond to an amount of $7 744k payable as prize money
to athletes for Doha World Championships. This amount has been subsequently paid during 2020.

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Appendices

Other Disclosures
20. Financial Risk Management
The different types of financial risks and their impacts are detailed in note K of this document.

21. Commitments Given, Contingent Liabilities And Off-Balance Sheet Events
There are no additional commitments, contingent liabilities and off-balance sheet events that Management is awareof and need to be disclosed separately.

22. Post Balance Sheet Events
On 11 March 2020, the World Health Organisation declared that the outbreak of Covid-19 represents a pandemic.
This is considered to represent a non-adjusting post balance sheet event. Accordingly, the financial position andresults of operations as of and for the year ended 31 December 2019 have not been adjusted to reflect their impact.
Consequently, a number of sporting events on our calendar have been postponed. At present no World Athletics
Series events have been cancelled and we are confident that costs incurred to date in relation to future events
remain recoverable when events are rescheduled.
The Association continues to have long-term revenue commitments and has sufficient cash and reserves tocontinue with day-to-day operations and to meet future liabilities as they come due. Refer to Liquidity and Going
Concern sections on page 89 for further details.

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Appendices
Other Disclosures

23. Related Parties
Under IFRS guidelines, the following are treated as related parties: Executive Board Members, Council Members,
President, Chief Executive Officer, Diamond League and World Athletics Productions Ltd. The table below includes
amounts paid to related parties during the year.
in k USD

31 Dec 2019

Executive Board, Council Members, President and Chief Executive Officer

1 100

Allowances

1 049

Other benefits (housing)

9

Other long-term benefits (retirement)

41

Amounts paid to World Athletics Productions Ltd. during 2019 were $1 118k primarily on account of salaryreimbursements and office costs. As on 31 December 2019 amount due to World Athletics Productions Ltd. was$150k
Amounts paid to Diamond League during 2019 were $4 551k primarily to cover costs in relation to Diamond meets
organisation. As on 31 December 2019 amount due to Diamond League was $0.
In 2019, World Athletics has recorded an amount of $157k payable to the Complete Leisure Association, forservices and workspace of an executive assistant to the President during time spent in London in connection withWorld Athletics business, provided at cost pursuant to a secondment agreement.

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Appendices

Appendix B – World Athletics 2019 Remuneration Policy
World Athletics position

Remuneration and expenses

Executive Board (EB)(base fee for all members including President andVice-Presidents)

USD 22,500 per annum

Chair of EB Committee(supplementary fee)

USD 2,500 per annum

President

USD 250,000 per annum (plus EB base fee above)

Council(all members, including EB members)

Per diem of USD 300 per day, plus allowance of USD
6,000 per annum (except for Area Presidents where
the allowance is USD 3,000 due to the additional
allowance)
Travel, meals and accommodation provided by World
Athletics (travel based on business class airfare plus
per diem for each day (12 hours) of travel)

Council (Area Presidents)

Per diem of USD 300 per day, plus allowance of USD
3,000 per annum and:• USD 12,000 per annum (if lives in the same city as
Area HQ)• USD 18,000 per annum (if does not live in thesame city as Area HQ)

Commissions(members other than Council Members)

Per diem of USD 50 per day
Travel, meals and accommodation covered

Working Groups(members other than Council Members)

Per diem of USD 50 per day
Travel, meals and accommodation coveredAIU Board members(independent members and supplementary fee forCouncil Member)

USD 15,000 per annum

AIU Board Chair

USD 25,000 per annum

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Appendices

Appendix C – Athletics Olympic Dividend grant case studies
Mauritius Athletics Association

AIM:

programme of courses and activities for coaches, officials
and administrators. In addition, the AOD grant was also used
to increase the number of schools involved in Kids’ Athletics.

Development of national athletics structures

OBJECTIVES:
1. Increase the number of CECS qualified level I coaches
2. Increase the number of NTOs through delivery of
the TOECS

Some of the outcomes achieved following the fouryears of AOD investment include:•

3. Deliver training for selected talented athletes
4. Deliver Kids’ Athletics in more than 250 schools
nationwide

KEY PERFORMANCE INDICATORS:
1. Number of CECS Level I qualified coaches
2. Progress of athletes (based on previous personal bests)•

3. Number of schools and pupils reached through Kids’
Athletics
In the course of this four-year project seven regional
training centres were opened in Mauritius. A key aim ofthese centres was to provide the facilities and infrastructure
to support the development of athletes, coaches, technicalofficials and administrative assistants. The AOD investment
was used to provide new and additional equipment at thecentres, as well as to support delivery of a training andcompetition programme for selected athletes and a full•Athletes training at the centres have demonstrated
improved levels of performance and a number
have achieved selection for the national team. The
successful progression of athletes is thought tobe due to the training at the centres as well as theregular competitions that are now organised among
the centres where the selected athletes compete
against each other and athletes from the otherislands of the Indian Ocean.
CECS Level I and TOECS courses were organised
which led to an increase in the number of qualifiedcoaches and officials in Mauritius and helped
to ensure an improved quality of delivery andexperience for the athletes, particularly in the U12 toU18 categories.
251 schools participated in the Kids’ Athletics
programme. As part of this programme talented
athletes were identified in the U12, U14, U16 andU18 age categories to participate in the national
competitions sponsored by the Bank of Mauritius.

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Palestine Athletic FederationAIM:
To increase the awareness of athletics in Palestine andto develop a competition system

OBJECTIVES:
1. To increase the number of qualified coaches andofficials through delivery of three CECS & TOECS
courses per year
2. To support the progression of talented athletes
through the organisation of an annual training campalso used to organise new national and age groupcompetitions and to develop and deliver a talent
identification programme.
The AOD grant supported the achievement of thefollowing outcomes:••

3. To increase levels of participation of active
athletes through the delivery of new competition
opportunities
4. To establish a cooperation with educational
institutions to deliver joint activities by the end of
the project••

KEY PERFORMANCE INDICATORS:
1. Number of coaches and referees
2. Good working relationship with Ministry of
Education to promote the dissemination of athletics
3. Participation levels of female athletes
4. Improved performances in regional and international
competitions (number of personal bests)•

This two-year project and AOD investment enabled theFederation to develop their technical, administrativeand organisational capabilities. The AOD grant was

TOECS and CECS Level I Courses were organised
resulting in an increased number of qualified coaches
and officials.
The Federation contracted a foreign athletics coachto train the Palestinian team to deliver specialised
training which has led to increased performancelevels.
New competitions such as the annual Half Marathon
Championships and the Kids’ Athletics Festival wereintroduced supporting increased levels of athletics
participation and engagement.
By the end of the project in 2019, the overall
number of active athletes in Palestine rose to 2,000
and the number of female athletes rose from 12
in 2018 to 70 (in the U20 and senior category).
Development of female athletes was further
supported through the delivery of a female only
training camp in 2019.
A partnership was established with the Ministry of
Education and a talent identification programme
was implemented with support and investment from
the Ministry. The Federation also partnered with
universities to organise University Championships forboth sexes.

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Belarus Athletic Federation

AIM:

•

Athletics talent identification in the Republic of Belarus
and training in specialised educational institutions•

OBJECTIVES:
1. To promote athletics in schools•

2. To engage children across the country, specificallyin the rural villages, in athletics and provide
opportunities for sustained and competitive
participation

select 300 talents (43 per region)
Stage 3: delivering a one-week training camp forthe regions including in the city of Minsk for theselected talents to prepare them for the final stage.
Stage 4: staging a final athletics competition
involving all the 300 talents each representing theirregion.

A total of USD 75,000 from the AOD grant wasinvested over a period of three years (USD 25,000
per annum) to contribute to the organisation of 21
training camps at Stage 3 of the project (seven peryear). The AOD investment made up 30% of the total
project budget with the Ministry of Education and the

3. To identify and select talented children for the
Academy of Athletics

KEY PERFORMANCE INDICATORS:
1. Number of children involved in athletics

Ministry of Sports & Tourism contributing an additional
USD 175,000.

2. Number and level of interest of children in villages
participating in athletics

IMPACT:

3. Number of students studying at the talent Academy
under the supervision of experienced coaches•

The “300 talents for the Queen” project was initiated in2015 with the support of the Ministry of Education and
the Ministry of Sports and Tourism of the Republic of
Belarus. On an annual basis it consists of four stages:•

Stage 2: testing the best children selected in Stage
1 under the supervision of athletics coaches to•Stage 1: testing the physical ability of children
in schools under the guidance of teachers andidentifying and selecting the best in each region

Each year, approximately 200,000 school children
were involved in the project and experienced
athletics – a total of more than 225,000 children
participated in 2019
In 2019, the overall winner of the 300 talents for the
Queen competition came from a region in Belarus
where there has traditionally been no athletics
culture and who had never previously participatedin the athletics. This shows the initiative taken by
the Belarus Athletic Federation is encouraging thepractice of athletics in other regions of the country.

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Federación Peruana de Atletismo (Peru)AIM:
To develop and improve the performance levels of Peru
athletes in the throwing disciplines

OBJECTIVES:
1. To have qualified athletes in throwing events at the
Pan American Games 2019
2. To have a team of athletes competing in throwing
events at continental competitions in all age
categories by the end of 2019
3. To have athletes meet the qualification standards forthrowing events at World Athletics Championships
and the 2020 Olympic GamesAs a result, with the support of the AOD investment,
throwing event training and competition facilities havebeen renovated and new equipment including three
cages along with hammers, javelins, discuses and shot
puts were bought. The new facilities and equipment
have provided the opportunity for higher level training
and competitions to be delivered in the country, as
well as provide the chance for younger athletes toexperience and try the throwing events.
In addition to the facilities and equipment, the AOD
investment was also used to achieve the following:•

KEY PERFORMANCE INDICATORS:
1. Progression of junior and senior athletes(performances, physical condition etc)
2. Installation of new throwing facilities
3. Number and qualification level of coaches•

4. Number of athletes on throws talent programme
The four-year project was dedicated to developing
the throwing disciplines in Peru. This was based on aprevious lack of participation in the throwing events inthe country and an identified shortfall of coaches andthrowing equipment and facilities.

•

The organisation of seven training camps andtechnical workshops in each of the different
throwing disciplines. These training camps weredelivered across the country in the different regions
including in the more remote areas and also served
to identify young throwing talent in the U18 andU20 categories.
The training of 10 CECS Level II Coaches and six
CECS Level III Coaches to enable increased deliveryof specialist throws related coaching.
More than 70 athletes have been part of the talent
programme. One female hammer thrower was a
finalist at the Pan American U20 Championships in2019 and at the Pan American Games 2019.

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