Therefore, for the Organization's consolidated financial statements purposes, these accounts are converted to euros using the methodology stated in note 1(g) below.

Financial services in the national accounts

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports, audited financial statements and reports of the Board of Auditors

Financial reports and audited financial statements

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

55 220. Financial reports and audited financial statements, and reports of the Board of Auditors

56 233. Financial reports and audited financial statements, and reports of the Board of Auditors

61 233. Financial reports and audited financial statements, and reports of the Board of Auditors

62 223. Financial reports and audited financial statements, and reports of the Board of Auditors

58 249. Financial reports and audited financial statements, and reports of the Board of Auditors

59 264. Financial reports and audited financial statements, and reports of the Board of Auditors

60 234. Financial reports and audited financial statements, and reports of the Board of Auditors

57 278. Financial reports and audited financial statements, and reports of the Board of Auditors

3rd meeting Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Item 106 Financial reports and audited financial statements, and reports of the Board of Auditors

ALTERNATIVE PRODUCERS

Financial data and reports for audit purposes

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

A single rulebook for financial services is being put in place for the single market.

A consolidated version of the Financial Regulations and Rules of the Tribunal is reproduced below.

Agenda item 121 Financial reports and audited financial statements, and reports of the Board of Auditors (continued)

Agenda item 106 Financial reports and audited financial statements, and reports of the Board of Auditors (continued)

It may be noted that the following Auditors have been previously selected to conduct the audit of the financial statements of the Tribunal

Comment by the Administration. Action to reclassify some accounts has been taken and reflected in the 2004 financial statements.

D5 (bank accounts and securities) losses

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

Identification of beneficial owners of accounts, corporate bodies and other financial assets

28B.27 Responsibility for financial accounting and reporting is entrusted to the Accounts Division.

The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.

1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above mentioned organizations

Therefore, audits of nationally executed projects will continue to be based on the disbursements reported in the combined delivery reports for those projects.

1. Accepts the financial reports and audited financial statements and the reports and audit opinions of the Board of Auditors for the above mentioned organizations

Technical competency in understanding financial statements and reporting, generally accepted accounting principles, audit and investigation

The cooperative programme should also include a systematic annual financial auditing component.

The report of the Auditor on the financial operations of the Tribunal for the financial period shall be submitted to the Meeting of States Parties through the Tribunal.

Financial statements of the United Nations Joint Staff Pension Fund and report of the Board of Auditors

Auditors' independence is a prerequisite for the reliability and credibility of the audit of financial statements.

It is proposed that the control functions relating to the processing of financial accounting records be regrouped within the Accounts Unit.

J. Financial report and audited financial statements for 2002 2003 and the report of the Board of Auditors

A 60 561 Item 121 Financial reports and audited financial statements, and reports of the Board of Auditors Report of the Fifth Committee A C E F R S

An audit includes examining, on a test basis, and as considered by the auditor to be necessary in the circumstances, evidence supporting the amounts and disclosures in the financial statements.