All payments made in reimbursement of sums allocated from the Fund's resources and income from investment of its capital are added to its resources.

More than 65,000 young people have been given loans from the Credit Fund and the realization of loans is nearly 89 per cent.

(33) As regards investment yield, it is required to make disclosure of investment yield in current year and that in last year by securities category (like government securities and funds, etc.).

(vi) Proceeds from the sale of surplus property are credited to the miscellaneous income of the respective funds.

If they are closed, the proceeds shall be credited to the Fund account as miscellaneous income.

11. Any cash balances in the Revolving Credit Fund would be invested and the income and capital gains or losses added to or substracted from the Fund.

Funds received under the Iraq Trust Fund are commingled with funds received from other donors and posted to project 04 SB Iraq RP 332.

The main reason that the Adaptation Fund has been included in this study is because it taps proceeds from voluntary activities (the CDM) as a way to assist developing countries.

Gains arising from revaluation of cash and term deposits are considered realized, however specifically, for the Industrial Development Fund and trust funds, any gain arising from the revaluation of euro cash and term deposits are similarly set aside on the grounds of prudence (IDB.27 9 PBC.19 9 and decision IDB.27 Dec.5).

These represented the fifteenth and sixteenth consecutive years in which the Fund had achieved positive returns.

Gains arising from the revaluation of non euro cash and bank amounts are treated as realized

There is also a possibility to obtain income from additional sources (for example, foundations, sponsors).

The report reflects responses received from countries through UNFPA representatives.

Over the past 20 years, the first component of the benchmark, the Morgan Stanley Capital International World Index, had achieved a total annualized return of 14.6 per cent compared to 14.1 per cent achieved by the Fund apos s total equities. The second component, the Salomon Brothers World Government Bond Index, had achieved a total annualized return of 9.9 per cent compared to a total annualized return of 10.9 per cent achieved by the Fund apos s bond portfolio.

The administrative costs of the Fund would be chargeable against income in the normal way.

The commingled total amounted to 15 million, including 7 million in income received from the Iraq Trust Fund.

(iv) Miscellaneous income to the regular budget including income from investment of the Working Capital Fund and the General Fund, proceeds from the provision or rental of goods or services, or adjustments arising subsequent to the closing of an operational budget account such as a trust fund, special account, project, etc.

All realised and unrealised gains or losses on contributions receivable are accounted for under the Annual Programme Fund, unless required to maintain the Working Capital and Guarantee Fund.

UNITAR is totally self funding and does not receive any contributions from United Nations core funds, nor does it charge any fees to the beneficiaries of its programmes.

The Fund apos s exposure to United States equities contributed more to the total return than did any other asset class held by the Fund, having provided total returns of 18.9 per cent and 45.5 per cent, respectively, for the years ending 31 March 1997 and 31 March 1998.

It shall also make disclosure of the amount of money prepared as the management cost of each fund and the amount of revenue from management cost as confirmed by the Company.

(o) quot Resources quot available to the Fund shall include pledges of voluntary contributions, other governmental or intergovernmental payments to the Fund, donations from non governmental sources, interest earnings and miscellaneous income

When contributions can no longer cover benefit payments, investment income and capital returns will have much bigger implications for achieving the Fund's mission of going forward.

All realized and unrealized gains or losses on contributions receivable are accounted for under the Annual Programme Fund, unless required to maintain the Working Capital and Guarantee Fund.

This Fund benefited at the start of the biennium from a carryover of 1,169,251 from the special voluntary fund for participation and 287,500 from a contribution for COP 3.

(b) The proceeds are held by the assignor for the benefit of the assignee separately and are reasonably identifiable from the assets of the assignor, such as in the case of a separate deposit or securities account containing only proceeds consisting of cash or securities.

(26) As regards income from fund sales, it is required to list the amount of such income at current period and last period by category (fund sales commission income and fund sales service charges).

The decrease in reserves and fund balances to 141.7 million at the end of 2004, compared with 171 million at the end of 2003, was attributable principally to the one off currency exchange gain of 41 million in 2003.

Income, capital gains or losses and any associated expenses will be credited or debited to the Revolving Credit Fund as received.

(iii) Contributions income trust funds and Industrial Development Fund (IDF).

The actual positive balance of the General Fund results mainly from an increase in programme support income received from the Special Purpose Grants.

Contributions receivable from Member Statesb

The management of the Fund continued to maintain a careful balance between risk and reward expectation over the medium to long term, rather than taking the risk inherent in seeking very high short term returns.

The Fund apos s real estate investments outperformed both bonds and cash during the biennium, with a total return of 8.6 per cent for the year ending 31 March 1997 and 18.9 per cent for the year ended 31 March 1998.

It's the subordination of genetic interest to other interests.

Nearly 400,000 individuals and their families (over 660,000 beneficiaries) would benefit from the rate increases, which would provide an additional 100 million in income support.

For the Industrial Development Fund, other than the general pool, and from the last biennium for trust funds, interest earned from the investment of funds, net of bank charges, realized exchange gains, realized and unrealized losses is represented as a liability within accounts payable other . As at 31 December 2004, the amounts were as follows

(d) The Administration should establish a more frequent interval for the transfer of sales proceeds to UNICEF by the National Committees to improve the recovery rates of sales proceeds.

For this purpose, IFAD would hold a Global Mechanism Special Account into which such proceeds would be paid and accounted for.

(a) the income and expenditures of all funds

Due by other funds 1 862 048

Inter fund balances receivable 1997 1995 a

Donations to the Emergency Fund.

The illicit monies are often laundered, creating the impression that they are the proceeds of legitimate business activities.

As regards income from securities investment fund management cost, it is required to list by fund name the amount of such income from each fund at current period and last period for income from social security fund management income, it is required to list by the serial number of social security funds under trusted management the amount of such income from each fund at current period and last period.