Another source of income for al Ittihad is fund raising.

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

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

9.2 Income derived from investments shall be credited to miscellaneous income or as provided in the rules relating to each fund or account.

(iv) Interest and miscellaneous income. 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.

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.

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.

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.

And the Fund has assisted low income countries with large loans at unprecedented zero interest rates.

The cash budget is funded through cash contributions recorded as income to the General Fund (GF).

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.

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

The other half of income attributable to the sales publications revolving fund less related costs is disclosed in the note to the General Fund (note 2(b))

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.

Taxes might rise somewhat in the high income ranges, with the proceeds going to fund entitlements and redistribution.

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

The projected income for the Environment Fund for 2006 2007 amounts to 142 million, comprising projected contributions of 135 million and other income in the amount of 7 million.

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

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

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

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

This undermines the IMF s relevance and is at the root of the early repayments that have left the Fund with almost no income.

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.

For example, revenues from tobacco taxation, which disproportionately affects lower income groups, should be used to fund cessation support programs that target disadvantaged smokers.

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

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

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.

The UNITAR General Fund is financed from voluntary contributions made by Governments, intergovernmental organizations, foundations and other non governmental sources, as well as from the programme support costs reimbursement income generated by expenditures of the Special Purpose Grants Fund.

The Committee notes that the core fund balance for the drug programme is currently insufficient (under 8 million) to cover the annual core fund expenditure of 15 million per annum and that most core fund income would be received in the second half of each year on a voluntary basis.

Upon request, the Advisory Committee was provided with the following information on projected and actual income and expenditure under the Environment Fund from 2000 to 2005

Comment by the Administration. 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.

The primary objective of an asset and liability study is to identify the optimal mix of strategic assets (i.e., equities vs. fixed income) for a pension fund.