(v) notes to the financial statements.

Notes to the financial statements Annex I

Notes to financial statements shall be prepared according to the attached Provisions on Preparing the Notes to Financial Statements of Fund Management Companies.

3. Notes with concern the precarious financial situation of the Tribunal

Provisions on Preparing the Notes to Financial Statements of Fund Management Companies

(u) Ex gratia payments made in accordance with financial rule 109.13 are reported in the notes to the financial statements of the respective fund pursuant to financial regulation 9.3.

Article 4 Notes to financial statements shall include, but not limited to, the contents as follows

The Board also notes that UNOPS experienced challenges relating to the integrity of its financial data.

5. Notes a significant increase in the levels of payment of member States' financial contributions to the Institute

Substantial improvements have been made to improve transparency and disclosure in the notes to financial statements, the financial report and the executive summary, as well as in the main statements.

Notes the need to facilitate priority setting by providing Parties with timely information on the financial consequences of different options.

The Administration also notes that the Board has attested to the fairness of the financial statements in its audit opinion.

UN Habitat notes that this will be done and the adjustments reflected when the financial statements for 2006 are prepared.

The Company shall also give an explanation on contingent issues it is not required to indicate in the notes to financial statements.

(m) Commitments approved for future fiscal periods that are necessary in the interest of UNIDO, in accordance with financial rule 109.6, are disclosed in the notes to the financial statements of the respective fund.

Article 60 The Company shall make disclosure of the full text of the auditing report, the audited financial statements and the notes thereto.

Furthermore, the Board notes that responsibility for proper financial statements ultimately rests with the Commissioner General, to whom the Audit Inspection Committee reports.

The secretariat notes that additional financial resources are still needed to complete the remaining hands on training workshops outlined in the CGE work programme.

(i) Contributions in kind received or receivable and the value thereof are not accounted for, but disclosed in the notes to the financial statements.

The Advisory Committee notes that it continues to be unlikely that the 20 million level of the financial reserve will be reached by the end of 2005 in the light of the financial situation of UNEP.

The following appended financial statements, comprising Statements I to IV, relevant schedules and supporting notes, were properly prepared in accordance with the United Nations System Accounting Standards and article X of the Financial Regulations of UNIDO.

Notes that when required and authorized by the financial rules, the Executive Secretary should draw on reserves for funding both the secretariat and the Global Mechanism

Article 2 The Company shall prepare and make disclosure of notes to financial statements according to the requirements of the Accounting Standards for Enterprises and the present Provisions.

19. Notes with deep concern the inadequate staff structure and the insufficient financial resources allocated for the marketing of the conference centre of the Economic Commission for Africa

In paragraph 32 of its report, the Board recommended that UNITAR account for income in compliance with the accounting policies set in the notes to its financial statements.

5. Notes with satisfaction the implementation of a structural adjustment programme by Djibouti, and in that context appeals to all Governments, international financial institutions, the specialized agencies and non governmental organizations to respond adequately to the financial and material needs of the country

2. Notes that additional financial requirements for the meeting of the Committee of Experts on Public Administration in the amount of 58,300 United States dollars are no longer required

The Advisory Committee notes that the additional provision of 960,000 for 85 interpreters is based on the requirements for the full 12 months during the financial period 2005 06.

In paragraph 31, the Board recommended the disclosure of the updated valuation of liabilities for after service health insurance in the notes to the financial statements of the Institute.

6. Also notes that some developing countries have net inflows of financial resources, and requests the Secretary General, in continuing collaboration with international financial institutions and other relevant bodies, to analyse the range of reasons and consequences for this in his report under this item

In this connection, the Government notes the decision of the Financial Supervisory Authority that this language policy does not violate section 3 of the Financial Business Act No. 660 of 7 August 2002, as the measure involved is a practical measure resulting from limited resources.

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