All financial statements will be prepared by United Nations OPS for consolidation into the United Nations financial statements.

Statement of cash flows

Schedules to the financial statements . 62

Notes to the financial statements

None of the claimants in this instalment fall into Stream 3.

Accounts for the year 2004

Statement of revenues and expenses 4

Financial statements 7 22

4. Audited financial statement

Notes to the financial statements . 157

Notes to the financial statements . 56

Notes to the financial statements . 144

Notes to the financial statements . 68

Notes to the financial statements . 213

Notes to the financial statements . 175

Notes to the financial statements . 30

Part I. Financial statements

Statements after the adoption of the decision

Adoption of financial arrangements for the Meeting.

Financial disclosures

a 2003 04 restated to classify UNIKOM as a closed mission.

Final consolidated financial statements

Secretariat of the United Nations Convention to Combat Desertification

(a) The identification of the financial statements audited

The Managing Director of the GM reports directly to the President of IFAD.

accounting standards Framework for the Preparation and Presentation of Financial Statements

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS . 26

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS . 17

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS . 22

Financial statements for peace keeping operations

Double counting in the financial statements

Financial statements and schedules prepared 96 104 188 195

Provision is made for the acquisition of data processing equipment as follows

57. The inclusion of comparative figures in the financial statements is a generally accepted accounting practice and this fact is emphasized by the adoption by the United Nations of International Accounting Standard 1 which, among other things, requires that financial statements should show comparative figures for the preceding period.

Financial statement presentation and disclosure

Financial statement presentation and disclosure

Non Financial Disclosures

The Board has not audited those financial statements.

Notes to the financial statements Annex I

Note Changes in financial statement presentation

Notes to the financial statements . 30

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS

13. The financial statements include 16 notes.