Annex. Statement of changes in financial position . 61

STATEMENT BY THE CONTROLLER

Statement of changes in financial position for the biennium

Statement by the Controller on the current financial situation of the United Nations

As at 30 June 2005, however, an amount of US 726,171 (from 1999 2003) is still outstanding.

They are recorded under joint programming' in the balance sheet.

Statement of the Core Budget Administration Account 11

IAS 7 Statement of Changes in Financial Position

(ii) For balance sheet statement purposes, only that portion of the education grant advance which is assumed to pertain to the scholastic year completed as at the date of the financial statement is shown under deferred charges.

Statement IV. Statement of changes in financial position for the biennium ended 31 December 1993 . 41

Contingency fund consolidated statement of programme budget implications and revised estimates

(vi) For purposes of the balance sheet statements only, those portions of education grant advances that are assumed to pertain to the scholastic years completed as at the date of the financial statement are shown as deferred charges.

44. The statement of assets and liabilities presents the financial position of the organization at a given moment in time.

Contingency fund consolidated statement of programme budget implications and revised estimates

Statement III. Statement of changes in financial position for the biennium ended 31 December 1993 .... 71

(ii) For balance sheet statement purposes, only that portion of the education grant advance which is assumed to pertain to the scholastic year completed as of the date of the financial statement is shown as deferred charges.

(ii) For balance sheet statement purposes only, that portion of the education grant advance, which is assumed to pertain to the scholastic year completed as at the date of the financial statement is shown under deferred charges.

From the point of view of the budgetary presentation, DOF and OBM have not yet been separated out in the budget estimates for the biennium 1994 1995.

(ii) For balance sheet purposes only, that portion of the education grant advance which is assumed to pertain to the scholastic year completed as of the date of the financial statement is shown as a deferred charge.

The figures that will be presented are the result of a lengthy process, in which the bureaucracy closely consulted with LDP.

A breakdown by budget line item of the cost estimate is contained in annex I to the present report.

A breakdown by budget line item of the cost estimate is contained in annex III to the present report.

(ii) For balance sheet statement purposes only, those portions of education grant advances which are assumed to pertain to the scholastic years completed as at the date of the financial statement are shown under deferred charges.

Increase financial support for implementation of resolution 1325 (2000), including through regular budgetary and extrabudgetary resources.

The Committee had before it a statement of the programme budget implications of the draft resolution (A C.2 60 L.70) and also considered an oral statement of programme budget implications provided in response to the oral amendment to the draft resolution.

One post is to provide budgetary and financial support to the new mission in the Sudan in the Financial Support Section.

The estimated cost of peace keeping operations carried out under the United Nations regular budget is included in the table.

Staff costs have been shown on a net basis under budget line item 2 (b).

The consolidated balance sheet and income and expenditure account have no 1990 1991 comparative figures either.

A statement of programme budget implications was before the Committee in document A C.3 48 L.87.

On the basis of the budget approved by the Governing Council, the Controller will issue allotments and authorize staffing tables for the administrative budget of the Office.

The Council had before it a statement pertaining to programme budget implications of the draft resolution (E 1993 116).

Staff costs have been shown on a net basis under budget line item 2 (b).

The Committee trusts that more complete information on the role and activities of these officers will be provided in the next budget submission.

A statement of programme budget implications was before the Committee in document A C.1 60 L.61.

A statement of programme budget implications was before the Committee in document A C.2 48 L.85.

A statement of programme budget implications was before the Committee in document A C.2 48 L.84.

A statement of the programme budget implications of the recommendations is to be submitted to the General Assembly at its forty ninth session.

Yes, the soaring deficits may contribute somewhat to international financial instability.

At the time the General Assembly adopted the Convention in 1979, no statement of programme budget implications was issued, nor has one been issued subsequently with regard to secretariat servicing.

Proposals for 2006 2007 are described in detail in each section of the programme budget.

The level of extrabudgetary resources anticipated during the biennium 2006 2007 is included in table 8.

The document provides the views of the Advisory Committee on budget presentation, income and expenditure projections and the financial reserve.

The resource proposals contained in the present programme budget compared with the amounts approved in recent bienniums are as follows

A statement of programme budget implications was before the Committee in document A C.3 48 L.82.