Article 9 Items of financial statements

(6) an explanation on important items of financial statements

UNRWA will ensure adequate disclosure of items in its next published financial report, as appropriate.

UNHCR would consider including in the financial statements those items that the United Nations community would deem relevant.

UNHCR has already, as noted by the auditors, disclosed some items recommended by the auditors in its financial reporting.

Article 63 All financial statements, all items thereunder and all related figures in the financial statements between the current period and the previous period shall be mutually checked with each other.

(2) determining material financial items such as fund raising, investment, guarantee, donation, reorganization, remuneration for operators and income distribution and so on

The remaining items are being validated progressively by BOA as a lead in to their audit of UNDP financial statements for the current biennium.

Items

Items

On possible approaches to controversial items, several participants expressed their concern at stalemates over agenda items and items held in abeyance.

Items remaining, together with current items are being followed up for clearance.

Blockable items

Total Items

Agenda Items

UNOPS did not, however, perform data cleansing on 2005 financial data as a result, the unmatched items report was not generated and consequently the control could not be exercised.

Capital purchase items.

Those items include

Allocation of items

1.57 Additional Items

(g) Outstanding items

Proposals of agenda items

July 2008 10 Items

E. Balance sheet items

Other items of interest

Items 4 and 8

Common and specialized items

With respect to the financial decision making items under which the interests of any individual investor or operator run afoul of those of the enterprise, the related investor or operator shall withdraw.

Article 19 In case an enterprise enhances the paid in capital or converts the reversed capital or surplus reserves into paid in capital, the investors shall go through the related financial items and industrial and commercial registration of alteration after fulfilling the financial decision making procedures.

These are some our general comments relating to agenda items 45 and 55, which are important items.

As to the specific question of my United States colleague, under which agenda items the four items that you have mentioned are placed, I recommend him to read my food for thought paper, because there the items are clearly allocated to the agenda items.

The structure and content of the agendas The frequency of consideration of agenda items and the programme of work Approaches for dealing with controversial items, in particular items held in abeyance.

(a) Consider the following items

The Menu and Toolbar Items

Blockable items on this page

Only Show Items of Type

Agenda items 96 and 97

Allocation of items (Section V)

Agenda items 124 and 64

Agenda items 12 and 32

Agenda items 123 and 127

Agenda items 64 and 124

Items 9, 10 and 11

Agenda items 122 and 130

Agenda items 6 and 8