(26) As regards income from fund sales, it is required to list the amount of such income at current period and last period by category (fund sales commission income and fund sales service charges).

(a) Income derived from General Fund investments shall be credited as miscellaneous income.

As regards income from securities investment fund management cost, it is required to list by fund name the amount of such income from each fund at current period and last period for income from social security fund management income, it is required to list by the serial number of social security funds under trusted management the amount of such income from each fund at current period and last period.

Another source of income for al Ittihad is fund raising.

(iii) Contributions income trust funds and Industrial Development Fund (IDF).

(25) As regards income from management cost, it is required to make disclosure of the amount of such income at current period and last period according to such categories as income from securities investment fund management cost and income from social security fund management cost.

The Fund relies on three sources of income (a) employers' contributions (b) employees' contributions and (c) investment income.

Income on deposits Estimates for income on deposits are based on anticipated interest earnings on cash balances in the General Fund, Working Capital Fund, and Operational Budget Account for Support Costs.

Additional income was derived from miscellaneous sources, such as currency exchange adjustments, interest income, inter fund transfers and other adjustments.

a statement of income, expenditures and changes in reserves and fund balances

6.4 Income derived from investments of the Working Capital Fund in accordance with regulation 9.1 shall be credited to miscellaneous income.

Financial rule 9.3 specifies the conditions for the recording of investment income it provides, inter alia, that income from investments shall be credited to the Annual Programme Fund, unless required to maintain the Working Capital and Guarantee Fund.

Owing to a declining level of contributions to the General Fund and an increase in the number and scope of special purpose grants, support costs reimbursement income has gradually become the major source of income for the General Fund.

Sales publication revolving fund In 2000 2001, a sales publications revolving fund was established with income earned from the sale of publications during the biennium.

Interest income arising from the RPTC is credited to the General Fund however, the miscellaneous income relating to the RPTC is credited to the special account.

Table 2 Statement of income and expenditure and changes in reserves and fund balances for 2000 2004

Table 2 Statement of income and expenditure and changes in reserves and fund balances for 2000 2004

The income from that fund would be used to supplement the voluntary trust funds of the Authority.

Income from private sector fund raising activities and related expenses are recorded separately in the PSD accounts.

Interest income arising from UNDP activities is credited to the operating fund account maintained with that organization.

Additionally, the World Bank's Low Income Countries under Stress Trust Fund and Post Conflict Fund provide flexible sources of grant funding for many conflict affected areas in Africa.

The commingled total amounted to 15 million, including 7 million in income received from the Iraq Trust Fund.

(d) revenue derived from staff assessment, shall be classed as miscellaneous income, for credit to the General Fund.

Figure 3 United Nations Joint Staff Pension Fund evolution of income and benefit payments (Billions of United States dollars)

Their main investment was a low cost index mutual fund, and the Clintons reported dividend and interest income of 109,000.

Combined statement of income and expenditure and changes in reserves and fund balances for the year ended 31 December 2004

6.3 Advances made from the Working Capital Fund to finance budgetary appropriations shall be reimbursed to the Fund as soon as and to the extent that income is available for that purpose.

In paragraph 134, the Board recommended that UNHCR review its priorities in order to ensure that sufficient resources are devoted to income generating activities, with a view to increasing the fund raising income.

Total funds available consist of voluntary contributions, interest and miscellaneous income, currency exchange adjustments, transfers and adjustments, and beginning fund balances.

The budget document indicates how the Agency expects to fund the budget from the different income sources on which it relies.

Where its operation is concerned, the trust fund has received the following contributions and interest income as at 31 December 2004

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

Mindful also that, in 2004, the International Monetary Fund will review its role in assisting low income countries over the medium term,

As the Fund continues to mature it will rely more heavily on investment income for the payment of pensions and related benefits.

Table 1. Combined statement of income and expenditure and changes in reserves and fund balances for the year ended 31 December 2004

Table 1 Trust Fund for Participation in the UNFCCC Process income and expenditure by biennium as at 31 December 2004 (United States dollars)

In paragraph 114 of its report, the Board recommended that UNICEF harmonize the accounting methods for fund raising income of the National Committees.

The actual positive balance of the General Fund results mainly from an increase in programme support income received from the Special Purpose Grants.

Table 2 provides the figures of the statement on income and expenditure and changes in reserves and fund balances over the past five years.

Such initiatives should include efforts by the International Monetary Fund and the World Bank to develop a debt sustainability framework for low income countries.

The financial situation of the General Fund of UNITAR improved significantly in 2004, with income in excess of expenditure of over 400,000, compared to a shortfall of income over expenditure of 130,000 at the end of the previous biennium.

(3) where the fund is a loan of discounted interest or a special subsidy, it shall be dealt with as an income of the enterprise.

(5) where the fund is for making up loss, relieving loss or other purposes, it shall be dealt with as an income of the enterprise.

Net income from the private sector includes proceeds from the sale of greeting cards and other products, private sector fund raising and contributions from NGOs.

(c) Income derived from investments pertaining to trust funds reserve and special accounts shall be credited to the trust fund, reserve or special account concerned.