12. The statement of income and expenditure does not include funds received and expenditures made from special accounts.

Note 2. Accounts receivable (statement III)

(b) The special accounts for programme support costs (statement XVI) derive their income in part from levies made on other United Nations funds.

21. Statement V shows income and expenditure for the General Fund alone (see also statement II). Statement VI shows assets and liabilities for the General Fund, see also Statement III. Schedule 1 shows expenditure of the General Fund in more detail, schedule 2 the same for income in cash, schedule 3 for income in kind, schedule 4 for miscellaneous income and schedule 5 adjustments to these accounts. Schedule 6 shows income from sales by various production units.

Interest credited to participants accounts Net investment income (schedule 18) Income from loans

Schedule 4. Summary statement of accounts receivable from

Statement I Statement of income and expenditureexpenditures and changes

17. The administrative instructions for maintenance of programme support accounts recognize interest income in these accounts.

Statement VIII (technical cooperation activities) includes 29.3 million as expenditure and statement IX (general trust funds) includes 23.3 million as expenditure for the amounts transferred as income to the special accounts for programme support costs.

PP Trust Fund Expenditure report and statement of accounts

(b) Statement of income and expenditure

Special accounts for programme support costs (statement XVI) 3.5 17.0

Note 16. Special accounts for programme support costs (statement XVI)

Accounts receivable are presented in statement II, net of a provision of 2,581,147 for doubtful accounts receivable comprising

Accounts receivable are presented in Statement II net of a provision of 2,581,147 for doubtful accounts receivable comprising

f Comprises amounts transferred from the balance of the excess of income over expenditure in the special accounts of UNTAG ( 49,242,762) and UNIIMOG ( 18,156,200) and from retained surpluses in the General Fund ( 82,601,038). Statement XXI Statement XXI (concluded)

office statement of income and expenditure and

13. Interest income includes all interest and related investment income earned on invested funds and various bank accounts.

and 778 (1992) statement of income and expenditure

Statement I. Statement of income and expenditure and changes in reserves and fund balances

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

Statement XVI. Special accounts for programme support costs 31 December 1997 . 139

Statement IV of the accounts shows the status of regular budget appropriations.

(vi) Interest income includes all interest and related investment income earned on invested funds, various bank accounts and time deposit

(vii) Interest income includes all interest and related investment income earned on invested funds, various bank accounts and time deposits

(vi) Interest income includes all interest and related investment income earned on invested funds, various bank accounts and time deposits

(x) Interest income includes all interest and related investment income earned on invested funds, various bank accounts and time deposits

Two formats of the PSD income statement are included in the present work plan and budget document table 1 PSD income statement and table 1A net income after allocation of operating expenses by revenue generating activity (Management statement supporting table 1).

Net excess (shortfall) of income over expenditure (statement I)

Equities Statement XXVII Add. Net investment income (schedule 19)

Net excess (shortfall of income over expenditure) (Statement 1)

(2) The business income generated in the last fiscal year by the assets purchased or sold accounts for not less than 50 of the business income of the listed company in the audited consolidated statement of the last fiscal year of the listed company

The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of PSD.

Accordingly, the published accounts show a total income for the biennium for the Technical Cooperation Trust Fund for Provision of Junior Professional Officers of 203,000 against total expenditure of US 40,000 (see statement VIII).

Statement I. Income and expenditure and changes in Fund balances

Schedule 5. Summary statement of accrued income from investments 98

Realized exchange gains and losses are charged to miscellaneous income and operating expense accounts, accordingly.

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.

Statement III Cash flows for the year ended 31 December 1997 Schedules to the accounts

Income generating project, Gaza (Germany) Statement XV Expanded programme of assistance

Among households headed by women, non agricultural income accounts for 77 per cent of the total.

(a) Expenditures in statement V (United Nations General Fund) include 36.9 million relating to the regular programme of technical cooperation shown as income in statement VIII (technical cooperation activities), 15.4 million shown as income in statement XVIII (construction in progress and Integrated Management Information System (IMIS), and 0.4 million shown as income in statement XX (funds held in trust).

reserves and fund balances as at 31 December 1997 ..... 98 Statement VII. United Nations Special Account statement of income

Accounts payable shown in statement II consists of the following in thousands of United States dollars)

Statement of income and expenditure for the year ended 31 December 2004