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

PSD financial report and statements for the year ended 31 December 2004

Financial reports and audited financial statements

This information is supplemented by the financial statements, which continue to be issued as part of the interim financial performance report.

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

Comment by the Administration. Substantial improvements have been made to improve transparency and disclosure in the notes to financial statements, the financial report and the executive summary, as well as in the main statements.

PSD financial report and statements for the year ended 31 December 2004 (E ICEF 2005 AB L.5)

In paragraph 20, the Board recommended that the Secretariat provide comments on exchange rate fluctuations in the financial report that should accompany the financial statements.

As mentioned in note (q) to the financial statements, in 2004 UNHCR implemented the Board's recommendation to report actual disbursements and commitments as total expenditures and to disclose the change in a note to the financial statements.

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S

Interim financial report and statements for the year ended 31 December 2004, the first year of the biennium 2004 2005

(a) Financial report and audited financial statements for the 12 month period from 1 July 2003 to 30 June 2004 and the report of the Board of Auditors on United Nations peacekeeping operations 1

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S TRUST

Notes to the financial statements Annex I

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

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

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

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

Report of the External Auditors for the financial year 2003, with financial statements of the International Tribunal for the Law of the Sea as of 31 December 2003 (SPLOS 121).

The Executive Board had before it the financial report and audited financial statements for the biennium ended 31 Dec 2003 (A 59 5 Add.2), which was introduced by the Comptroller.

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.

UNFPA expects the report to be issued in time for the current liability to UNFPA to be reflected in the 2004 2005 financial statements.

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.

The financial highlights, the audited financial statements and the Report of the Board of Auditors, along with the associated report of the Advisory Committee on Administrative and Budgetary Questions, will be submitted to the General Assembly at its sixtieth session.

In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

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