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      <Equipment>
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      <OtherLiabilities>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
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      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>Persons who receive compensation are precluded from voting on matters pertaining to their compensation. The President and the Director of Human Resources evaluate the reasonableness of officers' compensation, which is based on comparable remuneration for similarly qualified persons with consideration of background, experience, education, and organizational knowledge in similarly situated environments. Deliberations of the governing body are verbal with decisions regarding compensation arrangements documented in personnel files.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>Regular confirmation and certification by board members through internal controls put into place.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>The Audit Committee and the Director of Finance review Form 990 with the General Counsel and the Vice President of Corporate Affairs. The Audit Committee and the Director of Finance discuss the Form 990 with FSAP's independent auditors. The organization files Form 990 after Board of Director approval and acceptance.</Explanation>
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          <Country>FR</Country>
          <PostalCode>75008</PostalCode>
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        <PrimaryActivities>Protection of animal rights</PrimaryActivities>
        <LegalDomicileForeignCountry>FR</LegalDomicileForeignCountry>
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          <BusinessNameLine1>PETA Asia</BusinessNameLine1>
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          <Country>HK</Country>
        </AddressForeign>
        <PrimaryActivities>Protection of animal rights</PrimaryActivities>
        <LegalDomicileForeignCountry>HK</LegalDomicileForeignCountry>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
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        <NameOfDisregardedEntity>
          <BusinessNameLine1>PETA India</BusinessNameLine1>
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          <City>Pune</City>
          <Country>IN</Country>
          <PostalCode>411011</PostalCode>
        </AddressForeign>
        <PrimaryActivities>Protection of animal rights</PrimaryActivities>
        <LegalDomicileForeignCountry>IN</LegalDomicileForeignCountry>
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        <ControlledOrg>false</ControlledOrg>
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          <AddressLine1>PO Box 36678</AddressLine1>
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          <Country>UK</Country>
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        <PrimaryActivities>Protection of animal rights</PrimaryActivities>
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          <Country>GM</Country>
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