ANNUAL REPORT ON THE ACTIVITIES

Transcription

1 ANNUAL REPORT ON THE ACTIVITIES OF THE CATHOLIC CHURCH IN SPAIN YEAR 2015 June 2017

2 ANNUAL REPORT ON THE ACTIVITIES OF THE CATHOLIC CHURCH IN SPAIN YEAR 2015 INDEX 1. INTRODUCTION 2. TAX ALLOCATION 2015 AND DISTRIBUTION OF FUNDS 3. ACTIVITIES OF THE CATHOLIC CHURCH Celebratory Activity Pastoral Activity Evangelizing Activity Educational Activity Cultural Activity Charitable and Care-Giving Activity 4. IMPACT ASSESSMENT 5. ANNEX

3 1. INTRODUCCIÓN 1. INTRODUCTION

4 1. INTRODUCTION 4 REASONABLE ASSURANCE REPORT BY DE PwC The prestigious international auditor PwC, at the request of the Spanish Episcopal Conference, has for the fifth consecutive year drafted a Reasonable Assurance Report on the Annual Report on the Activities of the Catholic Church in Spain for the year We have executed our commission of conformity assurance with the International Standard on Assurance Engagements 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information issued by the International Auditing and Assurance Standard Board ( IAASB ) of the International Federation of Accountants ( IFAC ) for a reasonable level of assurance. PwC CONCLUSION In our opinion, the Annual Report on Activities for the year 2015 of the Spanish Episcopal Conference has been drafted in an appropriate and trustworthy manner in all of its significant aspects, in accordance with the process described in the Manual for drafting the Annual Report on the Activities of the SEC.

5 1. INTRODUCTION 5 THE PATH OF TRANSPARENCY Each year the Spanish Episcopal Conference presents the Annual Report on the activities of the Church in Spain. This commitment to the State was acquired in the year 2007 and places at the disposal of society as a whole both the financial information derived from the tax allocation and the activities performed by the different Church institutions in our country. Every year the Episcopal Conference renders accounts at the Ministry of Justice through this Annual Report on Activities. It consists of the details of what the tax allocation consigned by tax payers has entailed and of how it has been distributed among the dioceses and other institutions. To endow the process with greater transparency, it is subject to an external review by a company of the utmost international prestige, which issues an assurance report. The Report is not limited to explaining the distribution of the money received; it also conducts an exhaustive analysis of what these funds represent within the resources administered by the dioceses and other institutions. This report seeks to show that behind the figures there are also people, people who are devoted to others and people who receive the embrace and comfort of the Church through the different activities: celebratory, pastoral, evangelizing, educational, cultural and care-giving.

6 1. INTRODUCTION 6 PRESENTACIÓN Yet another year, the Episcopal Conference is presenting the Annual Report on the Activities of the Catholic Church for the year 2015 after having received the definitive figures for that year's tax allocation. The Report is a veritable opportunity to bring to everyone the activities performed by the Church during the year. The celebration of the sacraments, the proclamation of the Gospel and the charitable, social and cultural activities performed thanks to the work and commitment of millions of people who, through their time or their assets, take part in the mission of the Church, in the awareness that this is also a contribution to the benefit of society. This is the work featured throughout these pages. We trust that this Report shall also serve as recognition and gratitude for all those who perform this work and for those who support it for the benefit of all. Cardenal Ricardo Blázquez Pérez President of the Spanish Episcopal Conference

7 1. INTRODUCTION 7 In Spain the Church is present through 70 dioceses spread around the entire territory, presided over by a bishop or archbishop In Spain, the Church is present through 69 territorial dioceses (plus the military archbishopric) spread around the entire territory, presided over by a bishop or archbishop. Belonging to these dioceses there are currently 22,999 parishes, which are attended to by 18,576 priests, together with other diocesan realities. The religious orders and congregations, their houses, the monasteries and the rest of the forms of religious life (brotherhoods, fraternities, associations, foundations, movements, etc.) complete the map of the Church's realities in Spain. A Church comprised of the millions of Catholics who contribute through our testimony, dedication and work to make the message of the Gospel present in society. 70 DIOCESES 69 TERRITORIAL DIOCESES 1 MILITARY DIOCESE

8 1. INTRODUCTION 8 The agreement of 3 January 1979 between the Holy See and the Spanish State establishes the State's commitment to collaborating in the appropriate support of the Catholic Church, providing for this purpose a tax allocation system. It was years later, when the 18th additional provision of Act 42/2006 of 28 December on the General State Budget for 2007 set up the new tax allocation system, in force since 2007, that the Church receives through this system only what the taxpayers decide to allocate to it in their annual tax returns. The exchange of notes on 22 December 2006 between the Apostolic Nuncio and the Ministry of Foreign Affairs and Cooperation covers the Church's commitment to present every year an explanatory report on the amounts received from the State as well as the purposes for which they have been earmarked. This Report has the purpose of providing details of the functions for which these amounts have been earmarked, aimed at supporting the tasks inherent to the Catholic Church: maintaining worship and the clergy, exercising apostolate and charity. Celebratory Activities National and International Pastoral Activities Protection of the National Cultural Heritage Educational and Training Activities Evangelization and Social Work Abroad Care-Giving Activities

9 1. INTRODUCCIÓN TAX ALLOCATION AND DISTRIBUTION OF FUNDS

10 TAX ALLOCATION AND DISTRIBUTION OF FUNDS TAX ALLOCATION The percentage of tax returns in favour of the Catholic Church is consolidated at 35%, with an increase of 55,841 in the total number of taxpayers over the previous year TOTAL ALLOCATED AMOUNT Figures in thousands of No. OF TAX RETURNS IN FAVOUR OF THE CATHOLIC CHURCH Total number of persons and percentage 254, , , ,287 7,700,000 7,600, , , , , , , , , , , , ,614 7,500,000 7,400,000 7,300,000 7,200,000 7,100, , % 7.260, % 7,454, % 7,357,037 7,339, % % 7,291,771 7.,268, % % 7,347, % 240,000 7,000, , ,000 6,900, % 236,000 6,800, ,000 6,700, Data corresponding to the 2016 Tax Declaration (Tax Return for 2015)

11 TAX ALLOCATION AND DISTRIBUTION OF FUNDS TAX ALLOCATION Variation in the percentage of tax returns in favour of the Catholic Church compared to the previous year: 9 Autonomous Regions showed an increase in the total number of tax returns in favour of the Catholic Church: Balearics, Canaries, Castile-La Mancha, Castile-León, Madrid, Murcia, La Rioja, Valencian Region and Basque Country. This increases the total number of people who wished to collaborate with the Church through their Tax Return. Percentage of tax returns with allocation to the Catholic Church in 2015 by autonomous region 46.37% 39.72% 32.04% 27.34% 39.25% 44.91% * 37.35% 36.23% 19.76% 46.86% 48.87% 33.17% 30.12% 41.90% 46.05% 28.33% * Álava: 34,89% Guipuzcoa: 24.34% Vizcaya: 31.61% Taking joint tax returns into account, a total of 9 million taxpayers ticked the box in favour of the Catholic Church in our country, approximately 900,000 more than those who did so in 2006

12 TAX ALLOCATION AND DISTRIBUTION OF FUNDS TAX ALLOCATION Settlement of Tax Allocation 2015 RESOURCES 1 Tax Allocation received in Financial revenue TOTAL RESOURCES JOBS 1. Remittance to dioceses for their support 2. Social Security of the Clergy 3. Extraordinary contribution to Diocesan Caritas 4. Educational centres (Eccl. faculties, Salamanca Pontifical Univ. and centres in Rome and Jerusalem) 5. Funding campaign for the Church 6. Aid to church refurbishment and construction projects (compensation for VAT) 7. National pastoral activities 8. Running of Episcopal Conference 9. Remuneration of bishops 10. Pastoral activities abroad 11. Conference of the Religious 12. Aid to island dioceses 13. Holy See institutions TOTAL JOBS CARRYOVER Figures in thousands of REALIZED 246, , ,719 16,233 6,200 5,990 4,530 4,070 3,031 2,606 2,127 1,272 1, ,873 7

13 TAX ALLOCATION AND DISTRIBUTION OF FUNDS TAX ALLOCATION The detail and explanation of the resource and job items from Tax Allocation is shown below: RESOURCES During 2015, the Episcopal Conference received a total of 247,880,093 from: JOBS Tax Allocation, comprising the payment on account for 2015 and the definitive settlement for 2013: 246,911,426. Interest: 968, Remittances to dioceses: 199,718,758 were distributed monthly among the 70 Spanish dioceses, aimed at covering the performance of their activities. 2. The amount of the contributions paid to Social Security by diocesan priests as a whole was 16,233,383. Priests pay contributions according to the Minimum Inter-Professional Salary. 3. The extraordinary contribution remitted to diocesan Caritas was 6,200,002, which was distributed in proportion to what the dioceses received. 4. Total aid to different educational centres: 5,990,417, distributed to: Ecclesiastical faculties: : 4,206,878. Salamanca Pontifical University: 1,621,215. Spanish College of Rome, Montserrat Centre in Rome and Casa de Santiago in Jerusalem: Funding Campaigns for the Church: Tax Allocation Campaign: : 3,546, Diocesan Church Day: 983,

14 TAX ALLOCATION AND DISTRIBUTION OF FUNDS TAX ALLOCATION JOBS 6. Aid for church refurbishment and construction projects. This aid compensates the institutions for the construction and refurbishment of churches: 4,070,081 corresponding to 48 construction projects and 274 refurbishment projects. 7. Contribution to the budget for running the structure of the Episcopal Conference: 2,606, Total amount employed in remunerating all bishops in Spain: 2,126, Contribution to pastoral activities abroad. This includes: Contribution to the New Evangelization Fund: 1,111,647. Aid for Third-World Episcopal Conferences: 159, Contribution to projects corresponding to national pastoral activities: 3,030, Contribution to the general purposes of the Conference of the Religious: 1,067, Island contributions. Aid for compensating for specific transport expenses of the island and assimilated dioceses (Canaries, Tenerife, Mallorca, Menorca, Ibiza, Málaga and Cádiz-Ceuta): 527, Contribution to Holy See institutions: Contribution to Alms of St Peter: 199,461. Contribution to the maintenance of the Roman Rota: 300,419.

15 TAX ALLOCATION AND DISTRIBUTION OF FUNDS 15 DISTRIBUTION OF TAX ALLOCATION Remittance to the dioceses for their support Remittance to the dioceses for their support 80.6% 80.6% Social Security of Clergy Extraordinary contribution for Diocesan Caritas Educational centres (Eccl. Faculties, Salamanca Pontifical Univ. and centres in Rome and Jerusalem) Church funding campaign Aid for church refurbishment and construction projects (VAT) National pastoral activities Running of Episcopal Conference Remuneration of bishops Pastoral activities abroad Conference of the Religious Aid to island dioceses Holy See institutions 6.5% 2.5% 2.4% 1.8% 1.6% 1.2% 1.1% 0.9% 0.5% 0.4% 0.2% 0.2% Almost 81% of resources collected from the Tax Allocation are sent directly to the dioceses for their support The remaining 19.5% of resources is distributed according to the criteria approved annually in a Plenary Assembly: social security of clergy and bishops, church refurbishment and construction projects in the different dioceses, pastoral activities, diocesan Caritas, etc. Distribution criteria among the dioceses on page 17

16 TAX ALLOCATION AND DISTRIBUTION OF FUNDS 16 DISTRIBUTION OF TAX ALLOCATION Remittance to the dioceses I Year 2015 Figures in thousands of ALBACETE 2,332 ALCALÁ DE HENARES 2,373 ALMERÍA 1,960 ASTORGA 3,371 ÁVILA 2,025 BADAJOZ 3,314 BARBASTRO 1,311 BARCELONA 4,671 BILBAO 2,940 BURGOS 4,560 CÁDIZ-CEUTA 2,258 CALAHORRA & LA CALZADA-LOGROÑO CANARIAS 2,281 CARTAGENA 4,707 CIUDAD REAL 2,848 CIUDAD RODRIGO 1,044 CÓRDOBA 3,490 CORIA-CÁCERES 1,918 CUENCA 2,804 GERONA 1,935 GETAFE 3,473 GRANADA 3,348 GUADIX-BAZA 1,318 HUELVA 1,863 HUESCA IBIZA JACA JAÉN JEREZ DE LA FRONTERA LEÓN LLEIDA LUGO MADRID MÁLAGA MALLORCA MENORCA MONDOÑEDO-FERROL ORENSE ORIHUELA-ALICANTE OSMA-SORIA OVIEDO PALENCIA PAMPLONA & TUDELA PLASENCIA SALAMANCA SAN SEBASTIÁN SANT FELIU DE LLOBREGAT SANTANDER ,984 1,840 3,152 1,447 3,360 14,985 3,457 2, ,934 3,434 3,564 1,726 4,439 2,837 4,492 2,190 2,597 2,776 1,613 3,181 SANTIAGO DE COMPOSTELA 5,205 SEGORBE-CASTELLÓN 2,465 SEGOVIA 2,023 SEVILLA 4,985 SIGÜENZA-GUADALAJARA 2,659 SOLSONA 1,272 TARAZONA 1,335 TARRAGONA 1,810 TENERIFE 2,764 TERRASSA 1,944 TERUEL & ALBARRACÍN 1,710 TOLEDO 5,472 TORTOSA 1,564 TUI-VIGO 2,480 URGELL 1,498 VALENCIA 8,877 VALLADOLID 3,031 VIC 1,844 VITORIA 2,489 ZAMORA 1,868 ZARAGOZA 4,655 MILITARY ARCHBISHOPRIC 126 TOTAL 199,719

17 TAX ALLOCATION AND DISTRIBUTION OF FUNDS 17 CRITERIA FOR DISTRIBUTION TO THE DIOCESES The distribution of the money received from the Tax Allocation is performed according to an assessment of the needs of the Spanish dioceses for performing their pastoral and care-giving activities. They all receive a fixed amount corresponding to their basic general expenses. The rest of the amount received will vary according to the more particular needs of each diocese in the field of their liturgical, pastoral and care-giving activities. The specific pastoral needs of each diocese are thus assessed according to each one's own characteristics such as the extension of the diocese, number of inhabitants, number of parishes, number of priests, seminaries and vocational pastoral care; these criteria are annually approved in a Plenary Assembly. This distribution model is based on solidarity and communion of assets in which the ability to attend to basic needs prevails and paying special attention to the dioceses with fewer resources and lower capacity for obtaining them. Once the overall amount for the different items is received, each diocese integrates it into its budget for distribution, attending to their own diocesan economic organization rules and appropriate coverage of their pastoral and care-giving activities. ECCLESIASTICAL PROVINCES IN SPAIN Remittance to the dioceses 199, % of Tax Allocation Figures in thousands of

18 TAX ALLOCATION AND DISTRIBUTION OF FUNDS 18 THE DIOCESAN ECONOMY: RESOURCES Where do the resources of the Spanish dioceses come from? 12% 2% 5% 36% The direct and voluntary contributions of the faithful are the dioceses' main source of funding and can account for more than a third of the resources available to them 21% In the year 2015 they accounted for 36% of their resources 24% Voluntary contributions of the faithful Tax allocation Other current income Income from assets and other activities Extraordinary income Need for funding The Inter-Diocesan Common Fund (constituted through the Tax Allocation) contributes an average of 24% to the basic funding of Spanish dioceses. This percentage may vary according to each diocese's size owing to asset communion criteria between dioceses. For smaller dioceses this can account for as much as 80% of their resources.

19 TAX ALLOCATION AND DISTRIBUTION OF FUNDS 19 THE DIOCESAN ECONOMY: JOBS For what are the resources of the Spanish dioceses earmarked? 12% 10% 20% 6% 25% 27% Pastoral and care-giving actions Conservation of buildings and running costs Remuneration of clergy Remuneration of lay personnel Extraordinary expenses Contribution to educational centres In the period, more than half the expenses of Spanish dioceses as a whole were pastoral and care-giving expenses, together with building conservation expenses and running costs During 2015, jobs in the dioceses in pastoral and care-giving activities, together with conservation expenses and running costs, are yet another year those with the highest relative weight in job totals (51%). More than million were allocated by Spanish dioceses to care-giving activities in 2015 (an amount 10% higher than the previous year). For 53% of dioceses, building conservation expenses and running costs accounted for more than a third of their ordinary expenses. The amount allocated by the dioceses to refurbishment programmes during 2015 reached more than 42 million (42,108,541 ) and to new churches 13 million (13,387,197 ).

20 TAX ALLOCATION AND DISTRIBUTION OF FUNDS 20 THE DIOCESAN ECONOMY: JOBS During 2015, diocese jobs in pastoral and care-giving activities, together with conservation and running costs, are yet another year those with the highest relative weight in job totals (51%). More than half of diocese resources were allocated to pastoral and care-giving activities as well as to conservation and running expenses. More than 57 million were allocated by Spanish dioceses to care-giving activities in 2015 (an amount 10% higher than in the previous year). For 53% of dioceses, building conservation expenses and running costs accounted for more than a third of their ordinary expenses. The amount allocated by the dioceses to refurbishment programmes during 2015 reached more than 42 million (42,108,541 ) and to new churches 13 million (13,387,197 ).

21 TAX ALLOCATION AND DISTRIBUTION OF FUNDS 21 ECONOMIC VALUE GENERATED BY THE CHURCH Social cash flow of the Spanish Episcopal Conference (SEC) Social cash flow is a way of demonstrating how an organization generates and distributes value among the different actors in society, taking as its basis the cash flows generated by its activities. This exercise helps to visualize the Church's contribution to society's social and economic development. The Church generates wealth for its staff, suppliers and the beneficiaries of its care-giving activities: ECONOMIC VALUE GENERATED 882 M Voluntary contribution 320 M Parish collections Subscriptions Collections for Church institutions Sale of assets ECONOMIC VALUE DISTRIBUTED 882 M Church personnel 278 M Remuneration of Clergy Remuneration of lay personnel Receivables from operations 208 M Property lettings Economic activities Services inherent to the activities Diocesan institutions Subsidies 289 M Tax Assistance (218 M ) Public subsidies Capital grants Extraordinary income 23 M Financial collections 22 M Funding need 20 M Suppliers 284 M Building conservation and running Church acquisitions and refurbishments Seminary Investment in community 302 M Pastoral activities Care-giving activities Aid to Universal Church Remittances to dioc. institutions Colleges Heritage refurb. programmes Funding capacity 18 M Investment in the community by the Catholic Church: equivalent to more than 138% of what it receives through the Tax Allocation For each euro collected through the Tax Allocation the Church invests 1.38 euros in society

22 3. ACTIVITIES OF THE CATHOLIC CHURCH CELEBRATORY PASTORAL EVANGELIZING EDUCATIONAL CULTURAL CHARITABLE AND CARE-GIVING

23 CELEBRATORY ACTIVITIES

24 3. CELEBRATORY ACTIVITIES OF THE CATHOLIC CHURCH 24 CELEBRATORY ACTIVITIES IN 2015 Sacraments COMMUNIONS CONFIRMATIONS MARRIAGES CHRISTENINGS ANOINTMENTS OF THE SICK 231, , ,764 51,810 25,354 The Eucharist transforms our life, it is the daily nourishment that strengthens faith, feeds fraternity and the commitment to the neediest. Pope Francis, Angelus 16.VIII.2015 More than 10 million people regularly attend mass More than 9.5 million Eucharist services are celebrated each year Source: SEC Statistics and Sociology Office

25 PASTORAL ACTIVITIES

26 3. PASTORAL ACTIVITIES OF THE CATHOLIC CHURCH 26 PASTORAL ACTIVITIES The Church, through the Word of God, the celebration of the sacraments and the exercise of charity, wishes to bring forth the joy of the Gospel in the hearts of Christians. A church on a mission at the service of our people. Pastoral Plan of the Spanish Episcopal Conference ( ) 22,999 PARISHES 18,576 PRIESTS 101,751 CATECHISTS 827 MONASTERIES 55,367 RELIGIOUS 9,154 CLOISTERED NUNS/MONKS

27 3. PASTORAL ACTIVITIES OF THE CATHOLIC CHURCH 27 PASTORAL ACTIVITIES The Church, through its pastoral activities, also performs personal accompaniment of the faithful: those essential moments in the life of each person reflected in the celebration of the Church, from the birth into faith through baptism or the recovery of Christian life through the sacrament of forgiveness to the celebration of human love in matrimony or accompaniment at times of weakness through the anointment of the sick. This task becomes especially intense in the rural sphere, where the majority of our country's parishes are located and where accompaniment tasks of priests and pastoral agents becomes even more necessary. 11,396 parishes in rural localities

28 3. PASTORAL ACTIVITIES OF THE CATHOLIC CHURCH 28 PENITENTIARY PASTORAL CARE To attend to a prison population of 64,319 people who are in Spanish penitentiary facilities. 170 CHAPLAINS 2,526 VOLUNTEERS RELIGIOUS AREA Prison and Reinsertion Liturgical celebrations Christian education Bible courses Prayer 83 CHAPLAINCIES IN PENITENTIARIES 792 COLLABORATING PARISHES AND INSTITUTIONS SOCIAL AREA Prison / Deprivation of liberty Varied education Sports and entertainment activities Group therapy Work camps Reinsertion Accompanying the sick Visits to families Halfway houses Wardrobe Prevention Awareness-raising workshops Source: Social Pastoral Episcopal Commission. Penitentiary Pastoral Care statistic. LEGAL AREA Reinsertion Legal advice

29 3. PASTORAL ACTIVITIES OF THE CATHOLIC CHURCH 29 PASTORAL HEALTHCARE He has taught us that the human person is always valuable, that he always has a dignity that nothing nor anyone can take way from him, not even illness. Pope Francis The Lord's commandment to His Church is still obeyed today by taking Christ to the sick and to their families wherever they may live, in their homes, hospitals and oldage homes, through priests, religious and laypersons. And this is done not only through visits and the solace of faith but also by working on prevention, creating health centres and training healthcare professionals. 2,730 parishes with 142 healthcare groups for the sick 841 volunteers in hospitals who accompany more than 147,000 people 63,589 sick people and families accompanied in their homes 18,714 volunteers and pastoral healthcare agents

30 3. PASTORAL ACTIVITIES OF THE CATHOLIC CHURCH 30 PASTORAL ACTIVITIES This announcement of God's love which saves us starts in the family and grows through numerous channels, in the parishes and in the schools: catechesis, preaching, reflection and teaching groups focused on the Bible, catechesis, the church's training centres, etc. The pastoral activities in parishes focus most especially on children and young people, on married couples, on the catechumenate of adults and on the elderly. In addition to personal and spiritual accompaniment and the proclamation of the Gospel, priests administer the sacraments: anointment of the sick, funerals, confession and visiting the sick in their homes. There are currently 12,609 Catholic religious bodies entered in the register of religious institutions, of which 5,100 are associations

31 3. PASTORAL ACTIVITIES OF THE CATHOLIC CHURCH 31 PASTORAL DEDICATION The Church performs its activities with the participation of many people, volunteers and laypersons. Their dedication entails a huge amount of work Participation in the principal sacraments Presence in spiritual retreats Preparation and participation in catechetical activities Organizing camps, pilgrimages and excursions Financial organization of the parishes Their most valuable contribution is time Millions of people giving a few hours of their time each week, millions of hours of incalculable value from those who are proud to be part of the Church and to collaborate with it.

32 3. PASTORAL ACTIVITIES OF THE CATHOLIC CHURCH 32 HOURS OF PASTORAL DEDICATION BY ACTIVITY Hours of sacramental services and pastoral care Catechesis The sick Groups of activities (assemblies, meetings, courses) Diocesan priests 29,298, ,380 2,391,896 - Volunteers and laypersons 5,455,088 8,173, ,361 Total hours of dedication 32,508,000 14,521, million hours devoted to pastoral activities by priests, volunteers and laypersons

33 3. PASTORAL ACTIVITIES OF THE CATHOLIC CHURCH 33 ACTIVATION OF RESOURCES The pastoral, sacramental and personal care activities provided by the Church involve the activation of an extraordinary number of human and material resources which, were they to be hired in the market, would represent an amount of billion billion euros 882 million The Catholic Church, providing resources free of charge and applying efficiency to their use, undertakes these activities to a value of 882 M billion SAVINGS This therefore represents savings of more than Billion in the provision of these activities. Each 1 employed in the Church yields 2.24 in its equivalent service in the market

34 EVANGELIZING ACTIVITIES

35 3. EVANGELIZING ACTIVITIES OF THE CATHOLIC CHURCH 35 EVANGELIZING ACTIVITIES ABROAD Distribution of Spanish missionaries by continent EUROPE 1, % ASIA % 13,000 missionaries 502 families on mission AMERICA 9, % AFRICA 1, % OCEANIA % 54% 46% LAYPERSONS 7.5% BISHOPS 1.1% PRIESTS 34.7% Every generation is called to be missionary. Pope Francis FEMALE RELIGIOUS 49.7% MALE RELIGIOUS 7%

36 3. EVANGELIZING ACTIVITIES OF THE CATHOLIC CHURCH 36 1,201 Spanish dioceses with the most MISSIONARIES ABROAD 1, PAMPLONA & TUDELA BURGOS MADRID LEÓN PALENCIA ASTORGA 82 Spanish dioceses with missionary presence in the MOST COUNTRIES MADRID PAMPLONA & TUDELA BURGOS CÓRDOBA ASTORGA BILBAO The Spanish missionaries from these dioceses are present in 129 countries on 5 continents

37 3. EVANGELIZING ACTIVITIES OF THE CATHOLIC CHURCH 37 NEW EVANGELIZATION FUND What is it? How is it constituted? The New Evangelization Fund provides financial aid for undertaking pastoral and evangelization projects in those Christian communities that are lacking in sufficient financial resources in Latin America, Africa, Asia and Eastern European countries. It is constituted from a provision by the Spanish Episcopal Conference drawn from the Tax Allocation. Also contributing to it are virtually all Spanish dioceses, monasteries and institutes for religious life, other ecclesial institutions and the donations of the faithful. Distribution of aid granted in 2015: 242 PROJECTS AMERICA 38% AFRICA 39% ASIA 13% EUROPE 10% Construction and restoration of churches Monasteries Aid for the pastoral training of priests Religious Aid for diocesan seminaries Teaching materials for catechesis Catechists Acquisition of vehicles for missionaries The total of economic aid granted by the New Evangelization Fund amounted in 2015 to 2,583,871 FONDO NUEVA EVANGELIZACIÓN

38 EDUCATIONAL ACTIVITIES

39 3. EDUCATIONAL ACTIVITIES OF THE CATHOLIC CHURCH 39 EDUCATIONAL ACTIVITIES If schools exclude parents and their beliefs, their values, their spiritual and moral heritage, they would be committing a serious amputation in children's education, depriving them of an essential dimension for their lives. Pope Francis to Catholic schools 2,593 Catholic schools 1 1,476,918 pupils 8, 649 more than in ,517 workers 1,682 more than in % Lay personnel 6.8% Religious personnel 2,447 Chartered Catholic Schools represent savings for the State of billion euros 1 1. Statistic on Public Spending on Education 2014 Ministry of Education. Data prepared by Catholic Schools based on the Statistic for non-university teaching Ministry of Education and Teaching in Catholic educational centres Catholic Schools.

40 3. EDUCATIONAL ACTIVITIES OF THE CATHOLIC CHURCH 40 EDUCATIONAL ACTIVITIES 61,828 CLASSROOMS 101,998 TEACHING STAFF 70,940 FOREIGN PUPILS 402 SPECIAL EDUCATION CENTRES 12,427 PUPILS IN SPECIAL EDUCATION CENTRES 30,936 TEACHERS OF RELIGION 3,521,370 PUPILS REGISTERED FOR RELIGION LESSONS

41 3. EDUCATIONAL ACTIVITIES OF THE CATHOLIC CHURCH 41 EDUCATIONAL ACTIVITIES 15 universities 1 athenaeum 86,776 students 69% of students at private universities (in-person) Pontifical universities 11,241 students Catholic universities 21,217 students Catholic-inspired universities 51,731 students Ecclesiastical universities 2,587 students Students in universities increase in 2015

42 3. EDUCATIONAL ACTIVITIES OF THE CATHOLIC CHURCH 42 EDUCATIONAL ACTIVITIES 22 ecclesiastical faculties 6,176 students in undergraduate and postgraduate studies 1 71 higher institutes 9,317 students 2 1. Data provided by the Ecclesiastical Faculties. 2. Data from the Annual General Questionnaire 2015.

43 3. EDUCATIONAL ACTIVITIES OF THE CATHOLIC CHURCH 43 SOCIAL IMPACT OF THE CHURCH'S EDUCATIONAL ACTIVITIES IN SCHOOLS Catholic educational activities in schools Catholic education in schools generates important benefits compared to the Spanish average, reflected in aspects such as a lower repetition rate in all stages and lower cost per pupil per year, among others. Direct benefits from a Catholic education in schools Pupils enjoying a Catholic education have a lower repetition rate than the Spanish average, favouring children staying in compulsory education (repeating pupils have between 2 and 11 times more possibilities of not completing compulsory education). Indirect benefits from a Catholic education in schools Improvement in health Greater tendency to donate Better control of expenditure Reduces social differences Reduces criminality Profitability of investment in education in schools 1:5 Average in Catholic schools 1:3.5 Average in schools in Spain 1.5 The extra added value (40% more) provided by Catholic schools compared to the Spanish average is due, among other things, to the impact of the following concepts: Lower repeater rates Primary: between 3.4 and 1.1 p. lower Secondary: between 10 and 5.4 p. lower Sixth Form: between 12 and 7 p. lower Expenditure per pupil 33% lower than the average of Spanish schools SROI methodology has been used for the calculation. It is described in the annexes.

44 3. EDUCATIONAL ACTIVITIES OF THE CATHOLIC CHURCH 44 SOCIAL IMPACT OF THE CHURCH'S EDUCATIONAL ACTIVITIES IN SCHOOLS Catholic educational activities in secondary Catholic education in secondary generates important benefits compared to the Spanish average, reflected in aspects such as a lower repetition rate in all stages and lower cost per pupil per year, among others. Direct benefits from a Catholic education in secondary Pupils who have enjoyed a Catholic education earn throughout their working lives 8% more than pupils who have received Compulsory Secondary Education / Vocational Training. Indirect benefits from a Catholic education in secondary Improvement in health Greater tendency to donate and better control over expenditure Reduces social differences and criminality Profitability of investment in secondary education 1:5 Average in Catholic secondary education 1: Average in secondary schools in Spain The extra added value (100% more) provided by a secondary education in Catholic schools compared to the Spanish average is due, among other things, to the impact of the following concepts: Repetition rates between 1.2 and 7 p. lower Expenditure per pupil 41% lower than the average of Spanish schools The Church, through its universities and colleges, provides quality education that generates important benefits for society and its students alike in aspects such as higher salaries, lower academic failure rates, etc. SROI methodology has been used for the calculation. It is described in the annexes.

45 3. EDUCATIONAL ACTIVITIES OF THE CATHOLIC CHURCH 45 SOCIAL IMPACT OF THE CHURCH'S EDUCATIONAL ACTIVITIES IN UNIVERSITIES The educational activities undertaken in both schools and universities by the Church in Spain generates important benefits for both society and for the people who receive the education, providing significant added value compared to other educational activities. Comparison of profitability from investment in Catholic university education compared to the Spanish average. To put in context the high profitability of investment in Catholic university education, a comparison has been established with the average of universities in Spain. As can be seen, educational activities in Catholic universities generates 30% more impact on society than the average of universities in Spain. Profitability of investment in university education 1: :7 The extra added value (30% more) provided by Catholic universities compared to the Spanish average is due to the impact of the following concepts: Average salary 12% higher than for average university graduate Dropout rate 11 p. lower than the university average Average in Catholic universities Average in universities in Spain Average payment 14% higher from tax charge For each euro invested in Catholic educational activities in universities, almost 9 euros are directly generated in society SROI methodology has been used for the calculation. It is described in the annexes.

46 3. EDUCATIONAL ACTIVITIES OF THE CATHOLIC CHURCH 46 SOCIAL IMPACT OF THE CHURCH'S EDUCATIONAL ACTIVITIES IN UNIVERSITIES Direct benefits of a Catholic university education during the student's working life Purchasing power Taxes paid Social Security contribution 80% 14% 6% Considering all students of Catholic universities, the direct economic impact generated by these students throughout their working lives is more than 4.7 billion. Indirect benefits of a Catholic university education More inclined to volunteering More inclined to healthy lifestyle habits Reduction of poverty in their environment Higher labour productivity Higher life expectancy Lower criminality rates Integration of foreign students The above-mentioned indirect benefits for students and society alike can be as high as twice the monetization of the direct benefits. Educational activities in Catholic universities generate 30% more impact on society than the average of universities in Spain SROI methodology has been used for the calculation. It is described in the annexes.

47 CULTURAL ACTIVITIES

48 3. CULTURAL ACTIVITIES OF THE CATHOLIC CHURCH 48 CULTURAL HERITAGE Numerous movable, immovable, documentary assets: pictorial, architectural and cinematic works, exhibitions and concerts express the cultural importance of the Church in Spain. An important presence in our country's wide-ranging cultural heritage, a source of vast wealth and value for society as a whole. The cultural heritage has a liturgical, evangelizing and pastoral purpose while remaining open to study and contemplation by society. This is why the Church places it at everyone's disposal. Furthermore, all the activities generated by the presence of the Church's cultural heritage in our country are estimated to have a total impact on GDP in Spain of billion euros, with its contribution to employment being more than 225,000 direct, indirect and induced jobs. There are also millions of people who each year take part in some of the pilgrimages, Holy Week celebrations and popular religious festivals in our country. These festivities also generate economic impact and jobs: a total of 9.8 billion euros is the estimated impact, plus 97,000 jobs directly supported by these activities, which can reach a total of as much as 134,000 jobs generated. In total, the overall estimated impact of assets of cultural interest and religious festivals equivalent to more than 3% of Spain's GDP* * Survey conducted by KPMG. Estimations for the year 2014 based on available information. An input-output framework has been used for calculating indirect and induced impact.

49 3. CULTURAL ACTIVITIES OF THE CATHOLIC CHURCH 49 CULTURAL HERITAGE In 2015, 48 heritage-related construction projects and 274 refurbishment projects received the financial aid of the box ticked in favour of the Church by taxpayers in their tax return. The Church is aware of the interest generated by its cultural heritage and places it at everyone's disposal. Each year it carries out the necessary maintenance so that its preservation allows everyone to continue enjoying it. This heritage, which needs to be conserved and refurbished, involves major, continuous ordinary refurbishment and maintenance expenditure. 55,495,738 were allocated by the dioceses to 322 conservation and refurbishment projects in 2015

50 3. CULTURAL ACTIVITIES OF THE CATHOLIC CHURCH 50 In Spain there are many municipalities in which the only Asset of Cultural Interest, the highest protection category covered by the Historical Heritage Law, is the church or churches in their location. For such enclaves, the presence of these assets represents a clear contribution to the area's economic development thanks to their great cultural value and the tourists they attract. Of the 44 Spanish cultural assets listed as World Heritage Sites by UNESCO, 22 enjoy a significant presence of Church institutions, either as properties (cathedrals of Burgos, Seville and Toledo, etc.) or due to their origins (The Way of St James, Alcalá de Henares), their presence in the complexes of numerous churches or convents (Ávila or Santiago de Compostela) or other varied reasons. 3,168 immovable assets of cultural interest are owned by the Church

51 3. CULTURAL ACTIVITIES OF THE CATHOLIC CHURCH 51 The diversity of shrines in Spain is undeniable, since it expresses different social, human, cultural and religious realities that are in turn a reflection of the wealth of religious expressions of Spain's churches. Each one of them is the embodiment of the mystery of Incarnation and Redemption, which is the story of God's love for each man and woman and for all of humanity. Each shrine is a unique place, a place of refuge, an experience of faith, of ecclesial communion that invites us to turn our gaze to the Father of us all, whether we are believers or not. Cfr. Redemptor homini, N shrines in Spain: Basílica de El Pilar, Javier, Covadonga, Guadalupe, El Rocío, Montserrat, Caravaca de la Cruz, Loyola, Torreciudad

52 3. CULTURAL ACTIVITIES OF THE CATHOLIC CHURCH 52 CELEBRATIONS AND RELIGIOUS FESTIVITIES In total, 347 celebrations and religious festivities in Spain (Holy Week, pilgrimages, Corpus Cristi, etc.) are listed as being of national and international tourist interest, and 21 of them are listed as Intangible Cultural Heritage. 40 religious festivals of international tourist interest Seville Holy Week, Ávila, Zaragoza or Murcia 90 religious festivals of national tourist interest Burgos, Mérida or Huelva

53 3. CULTURAL ACTIVITIES OF THE CATHOLIC CHURCH 53 BROTHERHOODS Brotherhoods are religious, ecclesial associations whose mission and work is part of the diocesan Church. They celebrate the faith, participate in the evangelizing mission, train the members of their brotherhood and perform important care-giving tasks. There are currently 3,418 brotherhoods entered in the Register of Religious Institutions, not counting many more in existence whose activities are circumscribed to a more reduced sphere or to the parish

54 CHARITABLE AND CARE-GIVING ACTIVITIES

55 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 55 CHARITABLE AND CARE-GIVING ACTIVITIES Evolution of the Church's Social and Care Centres 7,743 8,135 8,490 9,062 8,966 5, The Church is not an enterprise or an NGO but a community of people, animated by the Holy Spirit, who have lived and are living the wonder of the encounter with Jesus Christ. Pope Francis, Message for World Mission Day 2013 In total 4,791,593* people ere accompanied and cared for in some of the Church's 8,966 social and care centres during 2015 * 1,272,029 in the Healthcare area, 244,747 in Education and Culture and 3,274,817 in the Care area.

56 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 56 CHARITABLE AND CARE-GIVING ACTIVITIES HEALTHCARE Hospitals Outpatient clinics/dispensaries Homes for the elderly and disabled and hospices CENTRES BENEFICIARIES 826, ,012 81,925 TOTAL 894 1,272,029 EDUCATION AND CULTURE Centres for peace education Cultural and artistic centres Nurseries CENTRES BENEFICIARIES 25, ,569 20,760 TOTAL ,747 HEALTHCARE 894 1,272,029 EDUCATION & CULTURE ,747 CENTRES BENEFICIARIES CENTRES BENEFICIARIES

57 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 57 CHARITABLE AND CARE-GIVING ACTIVITIES CARE-GIVING Centres for promoting work Centres for mitigating poverty Centres for caring for immigrants Centres for the rehabilitation of drug-dependent persons Centres for the young and other centres for child protection Family counselling and other pro-life and family centres Centres for the promotion of women and victims of violence Legal advice centres CENTRES 307 6, BENEFICIARIES 95,559 2,826, ,212 22,476 10, ,600 25,921 17,871 TOTAL 7,580 3,274,817 CARE-GIVING 7,580 3,274,817 CENTRES BENEFICIARIES The Church with everyone

58 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 58 THE CHURCH'S CARE-GIVING ACTIVITIES BY AUTONOMOUS REGION Love is therefore the service that the Church carries out in order to attend constantly to man's sufferings and his needs, including material needs. Pope Benedict XVI, Deus Caritas Est Encyclical (2005) , , , , , , , , , , , , , , , , , ,863 Military Archbishopric: ,580 centres 3,274,817 beneficiaries

59 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 59 CENTRES FOR PROMOTING WORK After food and housing, among the most in-demand assistance during 2014 was the search for a job. The projects carried out in this area are aimed at accompanying people who are going through special difficulties owing to being out of work, people in long-term unemployment or those in precarious employment. Guidance and advice in searching for a job Information Monitoring and accompanying Educational actions Skills-training actions 4 1, , , , , , , , , , , , centres 95,559 beneficiaries 13 1, , ,

60 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 60 CENTRES FOR MITIGATING POVERTY The centres for mitigating poverty are the most numerous ones and where we attend to the basic needs of the highest number of people. The social and care-giving tasks performed by dioceses, parishes and other ecclesial institutions who attend to the most disadvantaged brings the Church's true face to many people in our society who were unaware of it. Families, young people, the unemployed, immigrants, the homeless: they all receive in these centres basic care in the form of material, human and spiritual support. Food, clothes, payment of bills, advice, etc. are some of the needs we address. 1,784,307 1,793, ,250, ,480, ,856, ,826, , , , , , , , , , , , , , ,692 6,298 centres 2,826,767 beneficiaries , , , ,935 Military Archbishopric:

61 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 61 CENTRES FOR CARING FOR IMMIGRANTS The work carried out with immigrant people in which the Church's different institutions work together is aimed at housing, preventing and palliating exclusion: Reception and accompaniment centres Legal service Social care service Job orientation service Welfare flats Accompaniment in internment facilities for foreigners Training and awareness-raising encounters: Specific pastoral care for integration and communion (encounters, co-habitation, retreats). Awareness-raising: Migrants with Rights Network Information, guidance and social support Access to the labour market Access to a home Training itineraries Accompaniment Migrations are an opportunity for the development of peoples, not only for the societies of origin or in transit but also for our own societies that today are already being configured as melting pots, enriched thanks to co-existing with others Caritas, Episcopal Commission for Migrations, CONFER, the Social Sector of the Society of Jesus and Justicia y Paz (Justice and Peace) approve the Intra-Ecclesial Common Framework to 31 7, , , , , , , , , , , , , centres 175,212 beneficiaries 3 3, , , ,088

62 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 62 CENTRES FOR FAMILY COUNSELLING AND OTHER PRO-LIFE AND FAMILY CENTRES Family Counselling Centres (COF) are a place were families can be heard and hosted. We perform specialized work, providing comprehensive care for the problems of families in all their dimensions. In addition to these, there are other centres and projects in which special attention is paid to the needs of mothers and fathers in difficulties, in situations of crisis, with dependent minors in unfavourable situations, single mothers, pregnant women, etc. Youth centres Safe houses Pro-life associations Advice Accompaniment Working with other networked associations School for parents Guidance for married couples and families in crisis situations Marriage preparation courses 37 3, , ,893 4, , , , , , , centres 100,600 beneficiaries , ,629

63 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 63 CENTRES FOR THE YOUNG AND OTHER CENTRES FOR CHILD PROTECTION These are primarily centres that cater for collectives dealing with children and young people at risk to contain the danger of falling into exclusion. Centres and shelters for minors. Centres and shelters for minors under family guardianship. Educational support projects and school tutoring. Day centres and open centres providing comprehensive care for children and their families. Training projects for young people, labour integration and professional training. Assisted living programmes for young people under guardianship when they reach legal age. Family reintegration programmes. Shelters for mothers with minors in their care or pregnant women. Street education projects. Truancy prevention projects. Leisure, free time and sports activities. 18 3, , centres 10,411 beneficiaries ,

64 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 64 PROMOTION OF WOMEN On their own or with children, in social difficulties, at risk of exclusion, victims of violence, former prostitutes, victims of trafficking or of any kind of sexual or labour exploitation. Through these centres and programmes we work to combat these especially difficult situations in a quest for gaining dignity and integration for them and for promoting affected women through accompaniment, guidance and material, psychological legal and labour aid. 7 5, , , , , , centres and programmes 25,921 women attended 5 1, ,

65 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 65 ECONOMIC IMPACT OF THE CHURCH'S CARE-GIVING ACTIVITIES Impact on the community Through its care-giving activities, specifically in employment, poverty and immigration, the church has generated 589,629,655 of value for society. Social yield on investment The value of the generated impact (589,629,655 ) is equivalent to 2.71 times the funds received by the SEC through the Tax Allocation (217,586,243.60). Tax allocation 217,586,243.6 Impact generated in society 589,629,655 Ranking in Autonomous Regions Through its care-giving activities, the Catholic Church generates an economic value for society greater than the third Autonomous Region in the ranking in expenditure on care-giving activities devoted to addiction, employment, family, equality and gender violence, childhood, youth, minors, social inclusion, support for immigrants and poverty. Ranking of expenditure of Autonomous Regions on care-giving activities Autonomous Region 1 Autonomous Region 2 Autonomous Region 3 Value of the impact generated by the Church through care-giving activities Catholic Church 589,629,655 4 Autonomous Region 4 The calculation and ranking of Autonomous Regions has used information from the 2015 settled budget of the Autonomous Regions for the following items: addiction, employment, family, gender equality and violence, childhood, youth, minors, social inclusion, support for immigration and poverty. The impact of the Church's activities are estimated on its investment in communication for these items based on the methodology applied in 2014 and by applying the 2015 results.

66 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 66 CÁRITAS AND MANOS UNIDAS Programmes for Social Development International Cooperation Emergencies Awareness-Raising Campaigns Development Projects 328,642,469 43,267, ,909,602 were allocated in 2015 to charitable and care-giving activities by Caritas and Manos Unidas

67 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 67 CARITAS The actions undertaken by Caritas were made possible by the participation of 83,712 volunteers and 4,677 paid workers, who carried out their activities through the 7,825 centres and services. 6,051 PARISH CARITAS 70 DIOCESAN CARITAS 328,642,469 4,053,763 invested total beneficiaries 1,974,378 in Spain 88,389 people devoted to Caritas actions in 2015 Source: Cáritas Española 2015 Confederal Annual Report

68 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 68 MANOS UNIDAS ASIA % In 2015 Manos Unidas launched its 56th campaign with the slogan of We Fight Poverty. Will You Join Us?. This campaign promoted the work carried out in the previous eight years as part of the Millennium Development Goals. Working to open up new avenues in the fight against poverty; in favour of a social model that does not exclude the weak, the most impoverished, the least able. In short, working to accompany the poorest among the poor. 595 new development cooperation projects in 58 countries 938 projects around the world AMERICA % Promotion of women 14% 71 DELEGATIONS 5,052 VOLUNTEERS Social promotion 18% AFRICA % Educational 37% Healthcare 17% 43,267,133 Agricultural 14% allocated to improving the quality of life of more than 2,867,037 people living in poverty and deprived of their most basic rights Source: Manos Unidas 2015 Annual Report

69 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 69 SOCIAL INITIATIVES OF CATHOLIC INSPIRATION These are some examples of the hundreds of social initiatives of Catholic inspiration in place in our country.

70 3. CHARITABLE AND CARE-GIVING ACTIVITIES OF THE CATHOLIC CHURCH 70 ACKNOWLEDGEMENT The Church is deeply grateful to all those people who yet another year have in some way collaborated in the performance of its tasks, donating their time, their resources and ticking the box in favour of the Catholic Church on their tax returns, and encourages everyone to continue to collaborate in helping so many who need so much. THANK YOU

71 4. IMPACT STUDIES

72 4. IMPACT STUDIES 72 SOCIOECONOMIC IMPACT OF RELIGIOUS CELEBRATIONS Christenings, communions and weddings There is also a socioeconomic impact derived from celebrating the sacraments of christenings, first communions and weddings in our country. 108,436,864 Christenings 21.2% Total expenditure associated with religious celebrations Weddings: 1,331,378 Communions: 589,014 Christenings: : 516,366 Figures in thousands of 279,589,420 Weddings 54.7% 123,692,877 Communions 24.1% 43,436 direct jobs generated from expenditure on religious celebrations 12,700 enterprises benefit from expenditure on religious celebrations 511,719,161 of taxes collected as a consequence of the Church's celebratory activities 602,165,718 of expenditure on religious celebrations that ultimately translate into salaries Carry-over effect in other sectors from wage outlay Supermarkets and other purchases 138,498,115 Vehicles and transport 78,281,543 Expenditure on leisure and culture 66,238,229 Estimations for 2014 based on available information KPMG Asesores S.L. Spanish limited liability company and a member of the KPMG network of independent firms affiliated to KPMG International Cooperative ( KPMG International ), a Swiss company. All rights reserved.

73 4. IMPACT STUDIES 73 SOCIOECONOMIC IMPACT OF RELIGIOUS CELEBRATIONS Christenings, communions and weddings Total expenditure by sector in 2014 Directly associated jobs Businesses that benefit Food and beverage services 1,230,753,000 29,925 7,932 Retail 583,084,783 4,573 1,264 Other professional, scientific and technical actions 196,240,850 3,761 1,861 Clothing production 170,985,445 1, Actions by travel agencies and tour operators 122,050, Creative and artistic actions and spectacles 64,598,900 1, Graphic arts 41,175, Other personal services 14,508, Land transport 7,218, Accommodation services 6,141, Totals in Euros 2, ,906 43,436 12,700 Estimations for 2014 based on available information 2016 KPMG Asesores S.L. Spanish limited liability company and a member of the KPMG network of independent firms affiliated to KPMG International Cooperative ( KPMG International ), a Swiss company. All rights reserved.

74 4. IMPACT STUDIES 74 SOCIOECONOMIC IMPACT OF RELIGIOUS CELEBRATIONS Christenings, communions and weddings Impact on Spain's GDP 4,942,278 of total impact Impact in terms of employment 62,382 total jobs generated 2,436,758 Direct impact Includes 511,719 of taxes 1.095,729 Indirect impact 43,436 jobs Direct impact 8,357 jobs Indirect impact 22% 13% 49% 70% 17% 29% Figures in thousands of 1,409,791 Induced impact 10,589 jobs Induced impact The estimated overall impact of religious celebrations is equivalent to around 0.47 of Spain s GPD in 2014 Estimations for 2014 based on available information. An input-output framework was used for calculating indirect and induced impact KPMG Asesores S.L. Spanish limited liability company and a member of the KPMG network of independent firms affiliated to KPMG International Cooperative ( KPMG International ), a Swiss company. All rights reserved.

75 4. IMPACT STUDIES 75 SOCIOECONOMIC IMPACT OF THE CHURCH'S ASSETS Direct economic impact of each immovable asset of cultural interest owned by the Church Asset listed as a World Heritage Site by UNESCO; Million An asset of cultural interest that is a cathedral: 70.2 Million Other asset of cultural interest that is not a cathedral: 702,000 Total impact on GDP of an asset listed as a World Heritage Site 398 Million Total impact on GDP of a cathedral that is not a World Heritage Site 142 Million Total impact on GDP of other asset of cultural interest 1.4 Million Million Direct impact 88 Million Indirect impact 70.2 Million Direct impact 31,4 Millones Indirect impact 702,000 Direct impact 314,000 Indirect impact 22% 22% 22% 49% 49% 49% 29% 29% 29% Million Induced impact 40,6 Millones Induced impact 406,000 Induced impact Estimations for 2014 based on available information. The information used was drawn from the Familitur and Egatur surveys of the National Statistics Institute (INE), from the Spanish Episcopal Conference (SEC) and from the lists of Spanish Cathedrals and World Heritage Sites. The input-output framework was used for calculating indirect and induced impact.

76 4. IMPACT STUDIES 76 SOCIOECONOMIC IMPACT OF THE CHURCH'S IMMOVABLE ASSETS Employment directly related to the direct tourist impact associated with each immovable asset of cultural interest owned by the Church Asset listed as a World Heritage Site by UNESCO; jobs An asset of cultural interest that is a cathedral 1,010 jobs Other asset of cultural interest that is not a cathedral: 10.1 jobs Total impact on employment of an asset listed as a World Heritage Site 4,000 jobs Total impact on employment of a cathedral that is not a World Heritage Site 1,420 jobs Total impact on employment of other asset of cultural interest 14.2 jobs 2,800 jobs Direct impact 500 jobs Indirect impact 1,010 jobs Direct impact 170 jobs Indirect impact 10.1 jobs Direct impact 1.7 jobs Indirect impact 12% 12% 12% 71% 17% 71% 17% 71% 17% 700 jobs Induced impact 240 jobs Induced impact 2.4 jobs Induced impact Estimations for 2014 based on available information. The information used was drawn from the Familitur and Egatur surveys of the National Statistics Institute (INE), from the Spanish Episcopal Conference (SEC) and from the lists of Spanish Cathedrals and World Heritage Sites. The input-output framework was used for calculating indirect and induced impact.

77 4. IMPACT STUDIES 77 SOCIOECONOMIC IMPACT OF THE CHURCH'S IMMOVABLE ASSETS Impact on Spain's GDP Billion of total impact Impact in terms of employment 225,300 total jobs Billion Direct impact 5 Billion Indirect impact 160,000 jobs Direct impact 27,500 jobs Indirect impact 22% 12% 49% 71% 17% 29% 6.45 Billion Induced impact 37,800 jobs Induced impact The estimated overall impact of immovable assets of cultural interest owned by the Church is equivalent to around 2.17 of Spain s GDP in 2014 Estimations for 2014 based on available information. The information used was drawn from the Familitur and Egatur surveys of the National Statistics Institute (INE), from the Spanish Episcopal Conference (SEC) and from the lists of Spanish Cathedrals and World Heritage Sites. The input-output framework was used for calculating indirect and induced impact.

78 5. ANNEX

79 5. ANNEX 79 ABOUT THIS ANNUAL REPORT Below we provide details on the drafting process of the information contained in the Annual Report on Activities for the year 2015 of the Spanish Episcopal Conference (the 2015 Annual Report ). The Spanish Episcopal Conference (hereafter SEC) is a permanent institution comprised of the Spanish Bishops, in communion with the Roman Pontiff, for the joint exercise of certain pastoral functions of the Spanish Episcopate. Every year the SEC drafts an Annual Report with information on the activities of the Catholic Church for its dissemination. The first part of the Annual Report explains the tax allocation, how those funds are spent and what they represent in the economy of the Spanish dioceses, while the second part includes an approximation to the total number of activities undertaken by the different religious institutions in our country. The 2015 Annual Report features information on the activities of the Spanish Episcopal Conference during the fiscal year 2015 (01 January 2015 to 31 December 2015). In addition it includes updated data and quantitative indicators and identifies for this purpose the period to which they correspond. The SEC spreads its actions to 14 Ecclesiastical Provinces divided into 69 dioceses and the military Archbishopric, which covered a total of 23,071 parishes on 31 December The 2015 Annual Report contains aggregate information on all of them. The processes followed by the SEC in drafting the 2015 Annual Report are described below, with details on the content of each reported indicator. Process for obtaining the information on revenue and expenditure: The Vice Secretariat for Economic Affairs of the SEC has a homogeneous model for requesting information on revenue and expenditure, which it sends to the different dioceses, in which they include information relating to their revenue and expenditure for the year For the individual consolidation of each Diocese's revenue and expenditure, they send to the parishes a request-for-information model that includes revenue and expenditure items. The parishes return the completed model to the Dioceses for consolidation, together with the diocese's own accounts. Finally, once the SEC has received the individual revenue and expenditure models from all the Dioceses, this information is consolidated.

80 5. ANNEX 80 Process for obtaining statistical information on activities. A homogeneous General Annual Questionnaire (GAQ) is available, which the SEC's Statistics and Sociology Office sends to the different Dioceses for compiling statistical information (e.g. number of christenings, care-giving centres, number of catechists, etc.). Once the dioceses send the completed GAQs to the SEC, the information is consolidated by the SEC. Process for obtaining information from external sources: To complete the content of the 2015 Annual Report, it includes information taken from external sources outside the SEC and the dioceses and parishes (e.g. INE, independent surveys conducted by other bodies, etc.), which is used by the SEC to provide additional information on the Church's activities. Should the data be obtained through other processes of information compilation that are different from the ones described, they are listed in this Annex in each one of the indicators. The periodicity for publishing the Explanatory Report on Activities is annual. The SEC has commissioned from the professionals of PricewaterhouseCoopers Auditores, S.L. ( PwC ) the verification of whether the drafting process of this report has been carried out according to the criteria and guidelines included in the Manual for Drafting the SEC Annual Report on Activities (the Drafting Manual ). The 2015 Annual Report contains information on Tax Allocation for 2015 and the distribution of funds to the dioceses as well as information on the Activities of the Catholic Church in 2015: celebratory, pastoral, educational, training-related, evangelizing and missionary, cultural and charitable and care-giving. Below we show the process the SEC has followed for obtaining information and for processing the data to then incorporate them into the Annual Report.

81 5. ANNEX 81 Summary of the Manual for Drafting the Explanatory Annual Report on Activities of the SEC CATEGORY OF INDICATOR TAX ALLOCATION GENERAL DESCRIPTION Tax allocation and constitution and distribution of funds. This is the amount assigned in favour of the Catholic Church in 2015 (2015 Tax Declaration Campaign) and drawn by the State Tax Administration Agency and Provincial Agencies for the SEC reported by the Treasury (external source), whose data are processed by the Vice Secretariat for Economic Affairs of the SEC for inclusion in the 2015 Annual Report. The data included in the 2015 Report are provisional, since at the date of publication of this Report, the Secretariat of State for the Treasury has not provided the final allocated value. The information is drawn from a report by the Secretariat of State for the Treasury. DISTRIBUTION OF THE INTER- DIOCESAN COMMON FUND CONSOLIDATED STATEMENT OF REVENUE AND EXPENDITURE (DIOCESAN ECONOMY) Constitution and distribution of the 2015 Inter-Diocesan Common Fund (FCI). The fund was constituted and approved by the General Meeting of the SEC, the distribution of which includes the items of Funding Campaign, VAT Compensation, contribution to the 70 Diocesan Caritas, allocation to the dioceses and payment of general allocations. The distribution of the Inter- Diocesan Common Fund among the different dioceses takes place according to a fixed module or general distribution (standard for all dioceses) and on the basis of a series of variable modules for each diocese according to personnel costs, number of canonically established parishes, square kilometres of the diocese, pastoral activity undertaken and number of seminarians and seminaries in their charge, which is approved in a Plenary Assembly and registered in the SEC's internal systems. The information on the Statement of Income and Expenditure for 2015 is drawn from the individual statements of the 69 dioceses of the Catholic Church. To obtain it, the SEC annually sends to the dioceses a homogeneous Profit and Loss Account model. The dioceses then send the completed model to the SEC, which is in charge of consolidating the information. Drafting the Statements of Income and Expenditure for the dioceses is the task of their bursar or the person that heads the Administration Department, since on occasion it is they who are in charge of keeping the accounts of the dioceses. In the Profit and Loss Account, each diocese integrates the information on income and expenditure of the diocese itself as well as of the parishes under it; in some cases the dioceses also include the information on the seminary and the cemetery, among others. Below we describe the indicators that comprise the statements of income and expenditure of the dioceses:

82 5. ANNEX 82 CATEGORY OF INDICATOR CONSOLIDATED STATEMENT OF INCOME AND EXPENDITURE (DIOCESAN ECONOMY) GENERAL DESCRIPTION Resources: Voluntary contributions of the faithful: these are funds received from the faithful without compensation (parish collections, subscriptions, collections for Church institutions such as Caritas, Manos Unidas, Domund, etc., donations for luminaires and other income from the faithful). Tax Allocation: effective amount received from the SEC in the annual distribution of the Inter-Diocesan Common Fund (overall collection from the diocese, from the residing Bishop and aides, Social Security and rest of collections should there be any, such as aid to islands), together with other possible tax revenues. Income from assets and other activities: this includes income derived directly or indirectly from the assets of the diocesan institution (property lettings, financial revenue and financial activities such as publishing houses, bookshops, museums, etc.). Other income: this includes other income received in the dioceses, which owing to their typology cannot be included in the above lists, such as income from services (e.g. charges for services), current public subsidies (e.g. subsidies received institutionally, intended for funding actions and events) and income from diocesan institutions (income received from the diocese). Extraordinary income: any income not related to the Church's activities: capital subsidies, disposal of assets or other extraordinary income (e.g. inheritances). Utilizations: Pastoral and care-giving activities: this includes pastoral and liturgical activities (they are generally necessary expenditure for celebration of worship, catechesis, etc. such as material, books and photocopies for catechesis and celebrations, wax for candles, etc.), care-giving activities (includes items of care-giving activities performed directly by the parish or ecclesiastical body such as delivery of aid to the needy), aid to the Universal Church (includes, for example, collections of funds for Domund, Manos Unidas, Caritas, Diocesan Church World Day, etc.) and other deliveries to diocesan institutions (includes contributions to diocesan funds by the parishes or aid from the diocese for parish maintenance).

83 5. ANNEX 83 CATEGORY OF INDICATOR CONSOLIDATED STATEMENT OF INCOME AND EXPENDITURE (DIOCESAN ECONOMY) GENERAL DESCRIPTION Remuneration of the Clergy: remuneration of priests and religious as well as Social Security and other social benefits that may be incurred. Remuneration of Laypersons: wages and salaries, as well as Social Security, of laypersons and other personnel costs that may be incurred. Contributions to educational centres: contributions by the diocese or the parishes to different educational initiatives (seminaries, schools, other educational centres, etc.). Conservation of buildings and running costs: this includes ordinary expenditure for the running of the dioceses and parishes (provisioning, supplies, repairs, financial expenses, etc.). Extraordinary expenses: amounts employed in the construction of new churches, refurbishment of heritage and other expenses (staging of synods, major events, etc.). The result of the resources and utilizations tells us whether the institution has the need/capacity for funding in the financial year. ECONOMIC VALUE GENERATED AND DISTRIBUTED BY THE CHURCH - SOCIAL CASH FLOW The economic value generated and distributed by the Church (social cash flow) is obtained from a study conducted by an external professional services company on Impact Study Cases of the Catholic Church 2015 (external source). The calculation of the cash flow took into account the statement of income (generation of value) and expenditure (distribution of value) described above according to the following classification: Income: Collections from voluntary contributions; Receivables from activities; Finance charges; State funds; and Extraordinary income. Expenditure: Church personnel; Suppliers; Investment in the community.

84 5. ANNEX 84 CATEGORY OF INDICATOR GENERAL DESCRIPTION CELEBRATORY ACTIVITIES Number of christenings, first communions, confirmations and marriages (weddings) celebrated in 2015, obtained from the consolidated Annual General Questionnaire (AGQ) of the 69 dioceses plus the military archbishopric, based on the information requested from the parishes. This information is then reviewed and consolidated nationally by the SEC Statistics and Sociology Office and, should discrepancies be found, it contacts the diocese for an explanation. In the case of anointments of the sick, they are calculated on the basis of INE data on deaths (external source) and on the hypothesis that of total number of deaths, anointments are celebrated in 6% of them. The number of Eucharist services celebrated in 2015 is obtained through an estimation based on the real number of parishes and the hypotheses of frequency of Eucharist celebrations during the week (one Eucharist service per day) and on the weekend (three masses on weekends). The number of people who attended mass in 2015 is calculated according to the results of the Barometer published by the Sociological Research Centre (external source), where people are asked how often they attend mass. These results are extrapolated to the total population over 8 years old in 2015 (source: INE). On the data obtained, the most unfavourable attendance hypotheses are applied for each answer (defining the total per year as 60). The socioeconomic impact of religious celebratory activities (weddings, christenings and communions) is obtained from a study conducted by an external professional services company on Socioeconomic Impacts of the Church's Activities (external source). In calculating the economic impact of the Church's celebratory activities (weddings, christenings and communions), the following was taken into consideration: The information used was drawn from the Federation of Independent Users and Consumers (FUCI), from the Spanish Episcopal Conference (SEC) and from the National Statistics Institute (INE). Taking as a reference the information available on expenditure items for religious celebrations, the average outlay associated with each type of celebration has been calculated separately: weddings, communions and christenings.

85 5. ANNEX 85 CATEGORY OF INDICATOR GENERAL DESCRIPTION CELEBRATORY ACTIVITIES The results of expenditure per sector, and the sector employment data and turnover from the INE, have been used as the basis for calculating the number of jobs that could be associated at that level in each one of the sectors considered. The expenditure on religious celebrations that ultimately translate into wage outlay in each sector was estimated according to the sector data provided by the INE. Given that the majority of expenditure items in celebrations occur in sectors subject to standard tax rate, the tax collected as a consequence of the Church's celebratory activities has been calculated by applying a rate of 21% to outlay in each type of celebration. The socioeconomic impact of religious celebratory activities (weddings, christenings and communions) has been calculated by using the breakdown of expenditure by sector. The socioeconomic impact of celebratory activities and religious festivities is obtained from a study conducted by an external professional services company on Socioeconomic impact of the Church's activities (external source). The following steps were taken to calculate the impact of religious celebrations and festivities: The average number of visitors and average outlay in each type of festivity has been calculated on the basis of information published in the press and of impact reports. The average data obtained have been applied to the 40 religious festivities of international tourist interest and to the 85 religious festivities of national tourist interest. Following an analysis of a sample of religious festivities, estimations have been established for each sector on accommodation, food and beverages, purchases, cultural leisure and entertainment. Jobs and generated tax were estimated with the above data and with the economic information available from the Survey of Industrial Companies, the Annual Trade Survey and the Annual Services Survey of the INE. By using the breakdown of outlay by visitors to religious festivities and celebrations by sector, we have proceeded to estimate their effect on the economy as a whole.

86 5. ANNEX 86 CATEGORY OF INDICATOR PASTORAL ACTIVITIES GENERAL DESCRIPTION Pastoral activities will include the number of monasteries, religious, priests, catechists, nuns and monks as well as their canonical status and parishes. This will also include information on Penitentiary Pastoral Care (number of chaplaincies and chaplains, volunteers and collaborating parishes and institutions); information on Pastoral Healthcare (number of people accompanied in hospitals, volunteers, groups of patient carers and collaborating parishes, sick people and accompanied families); associations entered in the Register of Religious Institutions and a study on the cost of the services conducted by the Church and the savings they represent for the State. Monasteries, nuns and monks and their canonical status: to obtain the data, the monasteries are sent a form so that they complete the information relating to the number of nuns and monks as well as their canonical status. These data are managed internally to create a database that is also updated during the year whenever changes occur in the data. Once the SEC receives the information, it consolidates the data. Religious personnel attached to the Spanish Catholic Church to perform its pastoral activities, obtained through an Annual General Questionnaire (religious, catechists) or the Survey of the Inter-Diocesan Common Fund (priests). It also includes Penitentiary Pastoral Care personnel, with information taken from the Report on pastoral resources 2015 statistic drafted by the department of Penitentiary Pastoral Care, which annually sends to the different penitentiary delegations of the 69 dioceses a questionnaire model requesting, among others, the number of prisons, penitentiary chaplains and volunteers to which the diocese is linked. This information is then reviewed and consolidated by the director of Penitentiary Pastoral Care. Information on Pastoral Healthcare: contains information on pastoral activities in healthcare (number of accompanied people in hospitals, volunteers, groups of patient carers and collaborating parishes, sick people and accompanied families). To obtain the data, the Spanish Episcopal Conference annually sends to the 69 dioceses a questionnaire to be filled in with the necessary information, which it then proceeds to consolidate. Associations entered in the Register of Religious Institutions: these are religious associations that wish to obtain legal civil status. The information is obtained by consulting the Register of Religious Institutions of the Ministry of Justice for the year 2015 (external source).

87 5. ANNEX 87 CATEGORY OF INDICATOR PASTORAL ACTIVITIES GENERAL DESCRIPTION Hours and financial resources devoted to pastoral activities and the savings these Catholic Church activities represent for the State. Estimations made the Vice Secretariat for Economic Affairs and the Statistics and Sociology Office of the SEC, based on the number of hours of dedication in pastoral activities carried out by the Catholic Church. To determine the total resources allocated to agents of the Church (priests and laypersons) in 2015, we take the items of Remuneration of the Clergy and Remuneration of Lay Personnel from the consolidated statement of income and expenditure of the 69 dioceses. To define the resources allocated to each agent and each activity (sacramental services, catechesis and the sick) we took the proportion of hours devoted by agent and activity over the total hours, which is then multiplied by the expenses for remuneration of the clergy and laypersons (volunteers do not receive financial remuneration), thus obtaining the proportional expenditure. The estimation of hours devoted by priest is based on real 2015 data on the number of sacraments given (except for last rites to the sick and confession), active priests, number of canonically established parishes and on the estimation of the total annual hours devoted by the total number of priests in Unfavourable hypotheses on average duration (hours) and weekly periodicity are applied to these data. To determine the number of hours devoted to catechesis (Communion - 2h/week, Post- Communion - 1h/week, Confirmation - 1h/week and Marriage - 14h), we establish hypotheses of hours per week and catechesis groups, which are applied to the total of First Communions, Confirmations and Marriages (already verified through the GAQ). While volunteers have 100% participation in this type of activity, for priests we have defined 10% participation over the total of volunteer hours. The number of hours devoted to groups of activities is the total hours devoted to spiritual retreats, assemblies, training courses, camps and hostel care. For each one of them we have defined a weekly duration and periodicity, although retreats, camps and hostel care are not activities undertaken in all parishes, taking the unfavourable hypothesis that only 10% of parishes undertake these types of activities. Lastly, the hours devoted by laypersons to parish admin work are defined by the hypothesis of full-time dedication. To determine the hours of dedication of laypersons, we have established an annual dedication of 1,750 hours.

88 5. ANNEX 88 CATEGORY OF INDICATOR PASTORAL ACTIVITIES GENERAL DESCRIPTION To determine the market cost and savings of the activities performed by the Church, we have established market salaries by working hours for both clergy and laypersons, which have a direct correlation with salaries of public servants with an analogous educational level. In addition, in the calculations we considered the previously calculated number of hours of dedication. In this way we obtained a ratio that determines the yield of each euro employed in the Church in relation to its equivalent service in the market. EDUCATIONAL ACTIVITIES Number of pupils in Catholic schools in 2014 and 2015, number of Catholic schools and classrooms, personnel (teaching and religious), special education centres and financial savings for the State provided by chartered Catholic schools. The data are obtained from the Catholic Schools (FERE-CECA) organization (external source), which conducts an annual survey (commissioned by the SEC) under the name of Statistics - Data and Figures on Catholic Education on the total number of Catholic schools and number of classrooms, pupils and teachers (both lay and religious) that comprise them. For the organization, a school has Catholic status when its ownership is under a legal form pertaining to the Church (subject to canon law) or when it has recognition as a Catholic school granted by the pertinent bishop. These data are obtained directly from the schools, with the organization having created an online database in which, through the use of personal and non-transferable codes, the schools being studied update their data on number of classrooms, pupils and teaching staff in that year. The data are verifiable by consulting the study conducted by Catholic Schools (FERE-CECA) (external source) for the SEC. Number of teachers of religion and pupils registered for religion class. For the number of teachers and pupils registered for religion class, the data are obtained from a report sent by each diocese to the Episcopal Commission for Teaching, with the SEC then generating a document with all the consolidated data. Savings generated for the State by the educational activities of the Catholic Church in 2015 A study conducted by Catholic Schools (FERE-CECA) at the request of the SEC.

89 5. ANNEX 89 CATEGORY OF INDICATOR EDUCATIONAL ACTIVITIES GENERAL DESCRIPTION Number of universities that are Catholic or Catholic-inspired, pontifical and ecclesiastical, and students enrolled for the year in the universities, plus the percentage of students from these universities of total number of students in private universities. Data drawn from a statistic on the year prepared by the General Secretariat for University Coordination and Monitoring, Ministry of Education, Culture and Sport (external source), recording the number of ecclesiastical faculties in Royal Decree 1619/2011 of 14 November of the Ministry of Education and in Royal Decree 477/2013 of 21 June of the Ministry of Education. Social return on investment in educational activities (SROI): The methodology defined below is applicable for calculating social return on investment in educational activities as a Benefit of the SEC (secondary, colleges and universities where: Benefit = [NPV - NPVP] x n B NPV: Net present value of total income throughout the working life of a student who has finished their studies. NPVP: Net present value of total income throughout the working life of a student who has finished their studies in a previous stage. n: Number of students egressed in the educational stage studied. B: Total budget of educational centres studied. Below we give a brief detailed description of the sources, assumptions and estimations applied in the calculation: NPV: For estimating the salary throughout the working life of a student who has finished their studies (NPV), we have applied the wage growth determined by the INE based on the education acquired (Ministry of Education, Culture and Sport). The working life of university students is estimated to begin at 23 years of age; for pupils with completed secondary studies the starting age is estimated to be 18; whereas for the rest of students it is estimated that their working life begins at 16. It is additionally considered that all workers finish working at 67 years of age, applying the INE'S average unemployment and inactivity rates by age brackets for 2016.

90 5. ANNEX 90 CATEGORY OF INDICATOR EDUCATIONAL ACTIVITIES GENERAL DESCRIPTION NPVP: For estimating the salary throughout the life of the student from the previous stage (NPVP), we have applied the wage growth determined by the INE based on the education acquired (Wage Structure Survey, INE, 2014), obtaining the duration of working life, unemployment rate and activity rate by age bracket of the INE. N: Number of students egressed per year in each educational stage. The source of the number of pupils egressed in each educational stage were the statistics for non-university teaching (Ministry of Education, Culture and Sport) and FERE (Data and Figures in Catholic Education ). P: For the calculation denominator we have used the budget of educational centres, estimated as the number of pupils enrolled by expenditure per pupil/year. For this we have obtained the enrolled students from the Ministry of Education (Ministry of Education, Culture and Sport, from the FERE (Data and Figures in Catholic Education ) and costs per pupils of Public and family expenditure in education in Spain: differences between public and chartered schools (Rogero-García and Andrés-Candelas, 2014) and of the Education Accounts in Spain (Ivie and BBVA Foundation). The economic data referring to NPV and NPVP correspond to their Net Updated Value (NUV) based on interest on a 30-year Spanish bond (auction of 20 April 2017). As additional variables used in the calculation, we have used, among others: inflation rate, unemployment rate, activity rate, dropout rate, year repetition rate, etc. For greater detail on the methodology and criteria applied, consult the SEC. Number of universities that are Catholic and Catholic-inspired, pontifical and ecclesiastical and pupils enrolled for the year provided by the universities, together with the percentage of pupils at these universities on the total number of private university students. Data taken from the statistic on the year prepared by the General Secretariat for University Coordination and Monitoring, Ministry of Education, Culture and Sport (external source). The number of ecclesiastical faculties is recorded in Royal Decree 1619/2011 of 14 November of the Ministry of Education and in Royal Decree 477/2013 of 21 June of the Ministry of Education.

91 5. ANNEX 91 CATEGORY OF INDICATOR EDUCATIONAL ACTIVITIES GENERAL DESCRIPTION Number of higher institutions and pupils enrolled obtained from the consolidated Annual General Questionnaire of the 69 dioceses. For completing this section of the AGQ, there are two possible sources of information: the dioceses' schooling committees, which are in contact with the schools under their supervision, for finding out the number of pupils enrolled in the year, or the parishes themselves, which report to the dioceses the number of schools under their jurisdiction and the people enrolled in them. All this information can be verified through the information submitted by the 69 Spanish dioceses through the AGQ. Universities associated with the Catholic Church and students: the data are taken from the statistic for the academic year prepared by the General Secretariat for University Coordination and Monitoring, Ministry of Education, Culture and Sport (external source) and, therefore, the data stream is from the Ministry of Education - Statistics and Sociology Office of the SEC. EVANGELIZING ACTIVITIES Number of missionaries and most prominent dioceses currently on mission (data as at February 2016) taken from Pontifical Missionary Works (PMW). The process is based on the information available to the PMW, which is compared with that sent by the religious institutions, dioceses with missionary priests reporting to them and that sent directly by the missionaries. Where there is a mismatch, the PMW tries to contact the missionary, who is sent a data sheet in which they must include details such as date of birth, canonical status, diocese to which they belong and the start and end date in the mission country, among others. All this information about missionaries is included in the computer application by Alfa/Integra Plan, which is accessed via Regarding the data collected, this is live information that is constantly being updated as information is received from the different institutions or communications with missionaries. The data reported in the Annual Report are not real figures but rather an estimation made by the PMW. The PMW is aware that much information is lost in the process of standardizing the data owing to the impossibility of establishing the destination of certain missionaries and the inability to contact them. Number of projects funded and amount of the projects funded by the New Evangelization Fund, payment orders for projects in Data drawn from the SEC Vice Secretariat for Economic Affairs.

92 5. ANNEX 92 CATEGORY OF INDICATOR CULTURAL ACTIVITIES GENERAL DESCRIPTION Number of religious festivities listed as being of national and international tourist interest drawn from the data of external sources ( website), a website managed by the State Society for Managing Innovation and Tourist Technologies (SEGITTUR), and from the Official Bulletin of the State or Autonomous Region for each festivity. Number of immovable assets listed as Assets of Cultural Asset (BIC) owned by ecclesiastical institutions in 2015: data drawn from the Ministry of Education, Culture and Sport. In the Ministry of Education, Culture and Sport, within the section of its website (external source): Spanish assets listed as World Heritage Sites that are owned by the Church and Spanish assets listed as World Heritage Sites with a presence in monumental sites owned by the Church: data drawn from the website of the Ministry of Culture (external source) and the UNESCO website (external source), which lists all the assets listed as World Heritage Sites and the UNESCO World Heritage listings for the 22 associated with the Catholic Church from a total of 44 World Heritage assets, of which 21 are listed by UNESCO as Intangible World Heritage owned by the Church (figure drawn from UNESCO). Shrines: data drawn from an internal SEC database that is updated as changes occur in the data on shrines. In addition, all communications with the principals of the shrines are filed. Having changed the person responsible for compiling the information, this new person is making visits to the different shrines to explain the correct compilation of data and to properly explain what is considered a shrine. For data compilation, once a year the SEC sends data sheets to the shrines, which they have to complete. Once filled in, the SEC proceeds to perform the data consolidation. Rural status of parishes: data drawn from the AGQ sent by the dioceses to the SEC, listing all the parishes in each diocese. The population in each municipality with a parish is calculated on the basis of data published by the INE (external source). Those parishes that do not have pastoral activity are not counted. In addition, this indicator includes Andorra, since it belongs to the Urgell diocese.

93 5. ANNEX 93 CATEGORY OF INDICATOR CULTURAL ACTIVITIES GENERAL DESCRIPTION The consideration of whether a parish is rural or not is determined by the following hypothesis: Parish in a municipality of more than 2,000 inhabitants: urban Parish in a municipality of less than 2,000 inhabitants: rural. The data presented correspond to INE data as at January 1st For the case of Andorra, the population data was obtained from the statistics department using official 2015 data. The economic impact of the Church's immovable assets is obtained from a study conducted by an external professional services company on Socioeconomic impact of the Church's activities (external source). To calculate the economic impact of the Church's immovable assets, the following was taken into consideration: The analysis takes into account the 3,168 immovable assets of cultural interest owned by the Church. The assumption is that each Cathedral is on average associated with 0.085% of tourist expenditure in Spain. Comparing the number of visitors to a sample of assets in each category, and given the absence of precise external information, we estimated that each World Heritage asset receives 2.8 times the number of visitors received by a cathedral. And that an asset of cultural interest that is not a cathedral receives 0.01 times the number of visitors received by a cathedral. Using the breakup of tourist expenditure on travel in which cathedrals are visited, we proceeded to calculate the economic impact of the Church's immovable assets.

94 5. ANNEX 94 CATEGORY OF INDICATOR CHARITABLE AND CARE-GIVING ACTIVITIES GENERAL DESCRIPTION Economic resources and the resources of agents engaged in providing social care on behalf of Manos Unidas and Caritas, drafted with information contained in the 2015 Annual Reports of Caritas and Manos Unidas. To draft these reports, these institutions compile data throughout the year that are then included in the reports. It is from here that the SEC extracts the data it needs for its annual report. Number of centres and people cared for in the Church's care and social centres obtained from the Annual General Questionnaire and its consolidated annex submitted by the dioceses, based on information requested from the parishes. For completing this annex there are several possible data sources: the Secretary Chancellor of the diocese, who is responsible for communicating with the centres under his diocese, for learning about the number of people assisted in the year; the parishes, which inform the diocese on the number of care centres under their jurisdiction and the people cared for in them; the reports on activities of some centres, which publish real data corresponding to their centres; or the websites of some centres which also publish these data. The information received from the dioceses is then reviewed in the SEC Statistics and Sociology Office in order to identify possible significant differences; in addition, with the breakdown they have to make in the annex, they identify whether there is any duplication and correct the data if this is necessary. In the case of lack of data, and in order to report the most accurate data possible, they contact the centres by telephone so that they can report the necessary information for completing the data. The number of brotherhoods is obtained from information provided by the Ministry of the Interior (external source). The socioeconomic impact of the charitable care-giving activities of the Church is obtained from a study conducted by an external professional services company on Impact Study Cases of the Catholic Church 2015 (external source). To calculate the economic impact of the Church's care-giving activities, we took into consideration the results obtained in the socioeconomic impact study for the year 2014 ( Socioeconomic impact of the Church's activities ) and adjusted it according to the difference between the number of beneficiary centres for 2014 and Below we include the premises used in the 2014 study:

95 5. ANNEX 95 CATEGORY OF INDICATOR CHARITABLE AND CARE-GIVING ACTIVITIES GENERAL DESCRIPTION The analysis was based on the number of the Church's care centres and the people who benefited in each one of them. The analysis was bolstered by reviewing the detailed information contained in the annual activity reports of the different organizations involved in the care-giving activities, such as the diocesan Caritas. We analyzed a sample of activity reports from diocesan Caritas to obtain information on their care-giving work aking as a reference the information available in the reports, we estimated the figure for the entirety of diocesan Caritas. Depending on the care programme, we assumed a different percentage in regards to the number of diocesan Caritas that carry them out. Based on the overall information on people cared for in the Church's care centres, we estimated that the aid provided by the care-giving programmes of the diocesan Caritas accounts for 70 per cent of all of the Church's job placement aid. Based on this final figure, we proceeded to estimate a value for the care-giving activity. For this we used data from the INE, the SEPE, different academic studies and the Food Bank, among others. In the case of job placement rate, we followed a different procedure. We estimated the average job placement rate over the total of people cared for in the employment programmes of the diocesan Caritas. We applied this rate to the total number of beneficiaries of the centres to promote the work of the Church. Additionally, in order to compare the impact of the Catholic Church on the expenditure of the Autonomous Regions on social services, we analyzed the expenditure settled in 2015 by Autonomous Region for typologies of care-giving activities aligned with the Church's activities: Addiction, Employment, Family, Equality and gender violence, Childhood, Youth, Minors, Social inclusion, Support for immigrants and Poverty.

96 5. ANNEX 96 INDEPENDENT REASONABLE ASSURANCE REPORT

97 5. ANNEX 97

98 6. ANNEX 98

99 Annual Report drafted by the Transparency Office of the Spanish Episcopal Conference

100