NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2017 1. GENERAL INFORMATION 1.1 Nature of Operations The main objective of the Forum is to provide legal and psycho/social assistance to the victims of organised violence and torture, and to document, research and report on human rights violations. The Zimbabwe Human Rights NGO Forum is a coalition of 21 human rights NGOs in Zimbabwe. It was formed 1998. 1.2 Programme Units The Forum operates under three Programme Units, which are as follows: a). Research and Documentation Unit - Monitors human rights violations, carries out human rights research, documents human rights violations and disseminates human rights literature to citizens. b). Public Interest Unit - Advocates and lobbies for promotion and protection of human rights for all citizens through provision of legal advice and litigation assistance to citizens. c). Transitional Justice Unit - Advocates and lobbies for the promotion and protection of human rights for all citizens through promotion and awareness raising on Transitional Justice. 1.3 Currency The Forum’s functional and presentation currency is the United States of America dollar (US$) 2. ACCOUNTING POLICIES 2.1 Basis of Preparation The principal accounting policies adopted in the preparation of financial statements are set out below. The policies have been consistently applied to all the years presented, unless otherwise stated. The financial statements are entity specific and are nit intended to comply with International Financial Reporting Standards. 47 ZIMBABWE HUMAN RIGHTS NGO FORUM ANNUAL REPORT 2017