In order to bring you the best possible user experience, this site uses Javascript. If you are seeing this message, it is likely that the Javascript option in your browser is disabled. For optimal viewing of this site, please ensure that Javascript is enabled for your browser.
Did you know that your browser is out of date? To get the best experience using our website we recommend that you upgrade to a newer version. Learn more.

ESC Rules for Working Groups - Part 2

ESC Legal Status and Corporate Financial Rules

Back to Working Groups Rules

The ESC, being a non-profit association, should report and justify all funding received and the use of these funds.

From a fiscal point of view, the ESC is tax registered (VAT and corporate tax). All financial transactions should be reported and taxes should be paid in accordance with local regulations.

The Working Group financial transactions are made under the control of the ESC Audit committee and ESC auditors (Ernst and Young).

One of the members of the Audit committee, elected by the general assembly,represents the Working Group


In accordance with the ESC corporate governance rules, it is the responsibility of the chairperson of each Working Group to ensure transparency and legal oversight towards the ESC. 

No financial commitments may be made on behalf of any Working Group, Nucleus, Task Force or Study Group, without the express written approval of the Chairperson and the Working Group Treasurer in advance of the commitment being made.

All contracts, commitments, or written undertakings of a business nature entered into on behalf of the Working Group, or any constituent part of it, must be reviewed by the ESC Finance Director and signed by the ESC CEO in order to validate proposed terms and conditions.

For legal, fiscal and internal control reasons it is critical and mandatory to have all the activities, assets and liabilities of the Working Group reported within the ESC structure.

In case of non compliance with these obligations the personal responsibility of the WORKING GROUP Chairperson and Treasurer and of the ESC Board, financial Director and CEO could be engaged (penal or civil offence).

Example: If a WORKING GROUP organises a meeting with the support of an external Congress Organizer (so called PCO) or a hospital, there is an imperative need to:

  • Have a contract set up in advance with the institution or PCO in order to define financial responsibilities, including VAT and losses/surplus management.
    In addition this contract should define the legal frame including the responsibilities of both parties in case of problem
  • Have the final result of the event (profit or loss) booked in the ESC books


Working Groups bank accounts are managed under the responsibility of the European Society of Cardiology.

These bank accounts must be imperatively held in the bank of the ESC in France (in the Banque Populaire de la Cote d’Azur)

Working Groups are part of the cash management of the ESC. Financial interests are allocated and transferred to all the Working Groups bank accounts at the end of the fiscal year.
No overdraft is authorised on the Working Groups bank accounts
Any exception should be approved in advance by the ESC Finance Director

For special projects & needs, a financial advance could be made to the bank account of an institution, under the responsibility of the Treasurer and should be cleared with the original invoices within the agreed time frame, after ESC Finance Director’s approval.


Any reimbursement of expense should be claimed using the enclosed form (Appendix A) which has to be filled in. The originals of plane tickets or invoices (originals) must be attached to this form. Without the originals of these documents no reimbursement is possible under French tax legislation.

Whenever a meeting takes place, the place and date of the meeting as well as the list of participants to be refunded should be communicated to the Finance Department to ensure proper follow up.

The WG Relations Coordinator can approve standard expenses but in case of questionable items, expenses will be checked with the Chairman and the Treasurer of the Working Group who will authorize payments from the Working Group bank accounts (Authorization by email is possible)

Upon receipt of these instructions, the payment will be made by the Finance Department of the ESC from the Working Group’s individual bank account.

Please note that payments can also be made directly to the supplier by the Finance Department at the European Heart House upon request of Working Groups. In this case, an invoice (original only) must be issued to the ESC’s name and address.

Expenses claims and invoices should be sent to:
European Society of Cardiology
The European Heart House
Finance Department
2035 Route des Colles
Les Templiers – B.P. 179
06903 Sophia Antipolis Cedex

REVENUES: Rules for industry Sponsorship & Grants

Financial support from the industry is treated as:

  • Sponsorship if the industry receives a direct benefit (mention of logo, free invitations, free session presentation, free space for booth…), in this case, a contract must be established and an invoice will be issued by the accounting department and sent to industry on behalf of your Working Group.
    No invoice can be issued directly by Working Groups.

  • Unrestricted Grant if the industry is NOT receiving any direct benefit.
    In this case, a contract is not mandatory but the ESC cannot establish an invoice .A donation letter should be signed (see appendix B). For a grant, a receipt can be issued.
    Working Groups chairmen have the responsibility to ensure that the Industry provides the ESC with a formal Donation letter , mentionning the allocated amount, the purpose of the donation and the agreement of the fact that no advantage is being granted in consideration for this amount.


The book-keeping will be done by the Finance Department at European Heart House as well as the management of the bank accounts.

Bank account status are available upon request to the ESC office for Working Groups

NEW FINANCIAL SUPPORT FOR WORKING GROUPS (in the limit of 10000 euros)

What is the purpose of the ESC Support allocated as per the recent decision of the Board?
As previously announced the Board has decided to incite WG to have an additional nucleus meeting outside the ESC Annual Congress and wish to support this particular initiative up to 10000 euros per WG for the fiscal year 2007/2008.
The WG should justify of a one day meeting to allow proper exchange and interaction between nucleus members.
This amount is entitled to cover all travel expenses generated by such meeting and will be reimbursed upon receipt only after the meeting.
Reconduction of this support is not automatic and will be decided by the ESC board.

Who should apply?
The request must be signed and submitted by the WG chairperson.

When to apply?
This financial support follows the frame of the ESC fiscal year, starting on 1st April year N until 31 March year N+1.
For budget planning reason, WG must submit their request before 15 December year N to allow approval by the ESC.

How to apply?
Please fill in the required information in the Request form  and submit it to the ESC office for Working Group.
The ESC Office for WG will transfer it to the Vice President in charge of WG who will totally or partially approve the estimated budget.
You will be notified by email about the decision.

Who is concerned?
All nucleus members attending the meeting will get expenses covered.
One or two (max) non-nucleus experts or industry representative can be included if the valueof their participation is recognised.

Once approved, how will it work?
Once approved by the ESC Vice President in charge of Working Group, the ESC Financial Department will transfer the 10000 euros onto your ESC Working Group Bank Account.
The participants’ receipts will be deducted on the relevant Working Group budget.

How to get reimbursed?
After the meeting, each participant will have to send his Travel Reimbursement form as well as all original receipts to the ESC Office for Working Group (or to the Financial department), referring to this meeting.
The ESC will reimburse participants with the allocated money.

Conditions for renewal:
Your Working Group will continue to have the opportunity to receive up to 10000€ the following year (by submitting a new request).

However, the following conditions must be respected:

- The treasurer will have to provide the balance sheet of the event.
i.e.: if some remaining money can cover the expenses an additional meeting, the next request might be partially approved or rejected.

- Detailed minutes of the whole meeting must be sent to the ESC Office for Working Group, within a month after the meeting (see attached template for meeting minutes).
This will help in the consolidation of the documentation history for each WG.

ESC Venue
The European Heart House, located at 20 minutes from Nice Airport, has 3 meeting rooms asubjectto availability to run this meeting.
Each room is equipped with audiovisual material.
Catering can be easily organised on site.
Accommodation is also possible nearby the European Heart House, in Sophia Antipolis.
Please contact the ESC Office for Working Groups if you wish to book a room.


Read the full Rules and Regulation
Download the application form to be filled in and sent back to teh ESC Office for Working Groups


For any general Working Groups request, please contact

  • Mrs Corine Gomez, email, Tel: +33 (0)4 89 87 20 16

  • Mrs Jenny Pena, email, Tel : +33 4 92 94 77 58

For specific financial request, please contact:

  • Mrs Francoise Heraud, ESC Finance Director,  email
  • Mr Hervé D’Espagnac, WORKING GROUP Book-Keeper, email

Back to Working Groups Rules