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Table of Contents
1. Introduction
This document provides additional information on the RIPE NCC Clearing House and should be read in conjunction with the RIPE NCC Standard Service Agreement. Agreement Link: http://www.ripe.net/publications/docs/service-agreement . The RIPE NCC Standard Service Agreement will be authoritative over this document.
The RIPE NCC is a not-for-profit organisation. Nevertheless, a positive or negative financial result can be achieved in a particular year. In principle, this would be subject to Corporate Income tax. However, the The RIPE NCC has set up special arrangements an arrangement with the Dutch tax authorities to move any that each year the membership decides on how to allocate the surplus or deficit. The surplus or deficit to can either accumulate in a “special” reserve. This “special” special reserve or it can be redistributed to the Members. This special reserve, known as the Clearing House, gives the RIPE NCC a stable financial position to operate soundly and continuously.
The
Dutch tax authorities have set a maximum to this reserve. To avoid any taxation or payout from the Clearing House, the RIPE NCC Board and the RIPE NCC Management aim to stay within this set boundary.The Clearing House procedure
The RIPE NCC Executive Board reserve reserves the right to make changes, in accordance with Dutch tax law, to this procedure as necessary.
2. Clearing House – General Information
The Clearing House procedure has been developed to comply with the Dutch tax ruling describing how to redistribute an excess amount to the RIPE NCC Members. A RIPE NCC Member is defined as a natural person or legal entity that receives services amount from the RIPE NCC and has been invoiced a service fee for the year at issue. The Clearing House may equal a maximum of three times the total amount of RIPE NCC service fees in the relevant financial year as stated in the audited financial report. This income excludes the sign-up fee and any other Service fees or payments made to the RIPE NCC that are not stipulated by the RIPE NCC Standard Service Agreement. Clearing House to the RIPE NCC Members.
Only Members that have fulfilled their financial obligations towards the RIPE NCC in the relevant financial year can participate in the Clearing House procedure. If during the year If, during the year, the RIPE NCC Standard Service Agreement has been terminated by either party party, no participation in the Clearing House procedure will take place.
3. Clearing House Procedure
The surplus or deficit that results from the audited financial statements of the financial year will be transferred to the Clearing House. The accumulated amounts will be reserved in the Clearing House. In case this total amount exceeds a total of three times the income from the Members Service fees of the financial year at issue, the RIPE NCC will redistribute the excess amount from the Clearing House3.1
In addition to the annual decision by the General Meeting, the Executive Board can propose to the General Meeting to redistribute a one-off amount from the Clearing House to the Membership. The General Meeting will have the right to approve or disapprove this redistribution from the Clearing House to the Members.
The Member's share of the excess amount annual decision for an amount to be redistributed from the Clearing House will be equal to the percentage of its fee contribution to the service fees paid to the RIPE NCC over the
past 3 years, including the relevant financial year in which the Clearing House exceeded the maximum.A Member's percent
past 3 years.This excess amount relevant financial year.
If the General Meeting decides on a one-off amount to be redistributed from the Clearing House, the Member's share of the excess amount will be equal to the percentage of its fee contribution to the service fees paid to the RIPE NCC over the past three years, including the relevant financial year. A Member's share of the total paid fees is calculated by dividing that Member's paid fee by the total of all other Members' paid fees for the past three years.
the excess amount payable will not be redistributed.
3.2 Timeline of Clearing House Procedure
The Clearing House procedure will take place within 90 days of receipt of the audited financial statements. The settlement for the excess amount will be done with the invoices for the year following the year in which the Clearing House procedure has taken place.
4 Changes in Member Status
4.1 Closing and/or Default of a Member
If during the year the RIPE NCC Standard Service Agreement has been terminated by either party, any excess amounts payable to the Member
4.2 Merging of Two Members
In4.3 Changes in Billing Size
Changes in billing size during the year at issue have no impact on the Clearing House redistribution of the excess amount as the fee paid by the Member determines the amount that will be settled.