The preparation of the annual financial statements is the responsibility of the Registrar of the Tribunal.

Annual financial statements are prepared by UNIDO and audited by its Internal Oversight Group.

(c) Preparing and submitting financial statements to United Nations Headquarters for inclusion in the annual financial reports of the Secretary General

Our responsibility is to express an opinion on the annual financial statements, together with the bookkeeping system.

(iv) Copies of its annual reports with financial statements and a list of members of the governing body and their country of nationality

We conducted our audit of the annual financial statements in accordance with section 317 of the German Commercial Code and the German generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer (IDW).

An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the annual financial statements.

Compilation and analysis of statistical data and annual reports

For 2001, as an Article 5 Party, the Federated States of Micronesia was required to freeze its consumption of CFCs (Annex A, group I) over the control periods 1 July 2000 30 June 2001 and 1 July 2001 31 December 2002.

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

Our responsibility is to express an opinion on these annual financial statements and the following aspects of the operational procedures

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

With a maximum of 40 appeals resolved annually by the current three Professional staff members and 55 to 60 appeals received annually, a backlog inevitably will build up yearly.

This process has been integrated into WFP's annual data collection exercise.

For The total annual financial implications read The total monthly financial implications

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the annual financial statements are free of material misstatements.

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