At least three implementing partners included in the Board's sample submitted consolidated, audited annual financial statements, without project specific audits.

However, in order to present consolidated financial statements (Statements I and II) of UNIDO for the year ending 31 December 2004, all technical cooperation activities required conversion to euros.

It presents an overview of the consolidated results and analysis of the financial statements by fund, highlighting important trends and significant changes.

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 reports and audited financial statements

Statements by non signatory States.

Although the breakdown of non expendable property was provided in note 6 to the 2004 financial statements, appropriate and detailed disclosure of whether the non expendable property has been sold or donated, with explanations for any adjustments, will be reflected in the final financial statements for the biennium 2004 2005.

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S TRUST

Notes to the financial statements Annex I

Improved techniques for the review and consolidation of data were developed, which helped in the preparation of the final consolidated financial statements, and new tax reimbursement and quarterly tax advance systems were put in place.

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

Financial information used elsewhere is consistent with that in the financial statements.

Statements by non governmental organizations and civil society.

The Committee is aware of the importance of the circulation of the consolidated list and that the proper implementation of sanctions measures depends on Member States circulating the consolidated list to all appropriate authorities, intelligence agencies, designated non financial entities and professionals as relevant.

The financial statements are not reliable as the general ledger function does not exist and the double entry system was non functional in the NPA.

The Board has not audited those 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

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

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

In this context, the appended financial statements (see chap.

Financial statements for the year ended 31 December 2004

Financial statements for the year ended 31 December 2004

b Classified as contractual services in the financial statements.

The Board notes, however, that non expendable property approved for disposal costing 1,882,651 and non expendable property pending approval for disposal costing 16,493 were not disclosed in the financial statements as at 31 December 2004.

Prior to the biennium 2002 2003, the financial statements of the United Nations Compensation Commission (UNCC) were included in the financial statements of the United Nations.

Non Financial Disclosures

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

Item 106 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 P.122

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

These financial statements are the responsibility of the High Commissioner.