Therefore, for the Organization's consolidated financial statements purposes, these accounts are converted to euros using the methodology stated in note 1(g) below.

Final consolidated financial statements

(j) Non consolidated financial statements

3. Accounts and financial reporting

1. Accounts and financial reporting

(iii) Consolidated financial report audited biennial accounts (2002 2003) report of the Inspector General update on the WFP management plan (WFP EB.A 2004 6(A,B,C,E) 2)

Financial services in the national accounts

(c) Financial policies applicable to all accounts

1. Accounts and financial reporting Operational results

(b) Financial policies applicable to the special accounts

1. Accounts and financial reporting . 10 20 103

Numbered accounts are not allowed in the Brazilian Financial System.

(a) Statements I, II and III contain financial results for all United Nations peacekeeping funds, which are totalled into three groups of related funds and consolidated into a grand total reflecting all individual peacekeeping accounts of the Organization.

Accounts for the last financial year are yet to be published.

Identification of beneficial owners of accounts, corporate bodies and other financial assets

Number and Functions of Financial Accounts (as prepared by the PrepCom II)

(b) Financial statements submitted to the Auditor for all accounts shall include

1,002,663 being the financial reserve (ref. statement XI of the audited accounts)

As required by its Financial Regulations, the Office maintains the following accounts

19. Financial transactions are recorded in the accounts on an accrual basis.

A consolidated version of the Financial Regulations and Rules of the Tribunal is reproduced below.

The Financial Services Section provides comprehensive financial services for the Fund's operations through its Payments, Accounts and Cashier units.

Recently, the United States asked for assistance in locating any financial accounts held by a certain individual and a freezing of the accounts.

The Tribunal has consulted the Accounts Division of the Office of Programme Planning, Budget and Accounts, and the financial statements have been amended accordingly.

In fact, one State has reported freezing bank accounts of individuals not on the Consolidated List, but who held assets on behalf of listed persons.

In addition to the audit of the accounts and financial transactions, the Board carried out reviews under financial regulation 12.5.

It shall control financial policy, and shall examine and approve the statement of accounts, the budget and the financial rules.

28B.27 Responsibility for financial accounting and reporting is entrusted to the Accounts Division.

In the area of financial reporting, the use of automation techniques has improved the review and consolidation of data in final consolidated financial statements.

Accordingly State Bank of Pakistan directs all banks development financial institutions for freezing of those funds accounts and reporting to SBP of funds accounts so frozen.

5. Special accounts not related to programmes approved by the UNICEF Executive Board are not entered in the financial accounts of UNICEF as income and expenditures.

What legislation and procedures exist for freezing accounts and assets at banks and financial institutions?

Action to reclassify some accounts has been taken and reflected in the 2004 financial statements.

Requested financial allocations were made from the 2004 Kosovo consolidated budget for recovery and reconstruction assistance (a priority).

Ms. FEROUKHI (Algeria) noted with satisfaction that UNIDO had consolidated its financial situation and improved technical cooperation delivery.

Funding to the 1997 consolidated appeal for assistance to Afghanistan updated financial summary as of 26 September 1997

more use could be made of the sort of segmental reporting techniques used for consolidated financial reporting purposes

Annex I to the present report contains a summary of the consolidated financial performance information for the period.

Financial performance report for the period from 1 July 1997 to 30 June 1998 consolidated budget summary statement

(iii) Refunds of expenditures which had been charged in the same financial period against the budgetary accounts are credited against the same accounts, but refunds of expenditure relating to the prior financial periods are credited to miscellaneous income

Unliquidated obligations for the regular programme of technical cooperation that are outstanding at the end of a financial period are transferred from the United Nations General Fund accounts to the technical cooperation accounts in the following financial period

It continues to believe that Financial Intelligence Units can play a vital role in identifying financial transfers associated with individuals and entities on the Consolidated List.

In addition to the audit of the accounts and financial transactions, the Board carried out reviews of peacekeeping operations under financial regulation 7.5.

(e) The proposed budget as well as all questions pertaining to the accounts and financial arrangements.

(d) The proposed budget as well as all questions pertaining to the accounts and financial arrangements