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

In the interest of limiting documentation, financial statements for each United Nations trust fund have not been included in the published accounts.

13. The following paragraphs summarize the financial results for the biennium. As in previous accounting periods, UNRWA accounts will be published in summary form, highlighting the Agency s financial results for 1996 1997.

3. Accounts and financial reporting

1. Accounts and financial reporting

A summary of the audited accounts and balance sheet shall thereafter be published.

All publicly owned enterprises are subject to external audit and accounts are published.

Financial services in the national accounts

(c) Financial policies applicable to all accounts

1. Accounts and financial reporting Operational results

Moreover, the published financial statements were not available.

(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.

Establishing clear and comprehensible municipal accounts, independently audited with results published, would help municipalities to gain access to capital.

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.

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.

A report on the 1994 1995 economic accounts was published in October by the Central Administration for Statistics in cooperation with UNDP.

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 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.

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

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.

(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

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

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

The accounts consist of 12 statements supported by 8 schedules and notes to the financial statements.

The accounts consist of 11 statements supported by 19 schedules, and notes to the financial statements.

The last published accounts show that PSG made a profit of more than 10 million euros in 2015 16 on a turnover of 542.4 million euros.

All material accounts receivable have been included in the financial statements and represent valid claims against debtors.

Subparagraph (c) What legislation and procedures exist for freezing accounts and assets at banks and financial institutions?

All material accounts receivable have been included in the financial statements, and represent valid claims against debtors.