Article 63 All financial statements, all items thereunder and all related figures in the financial statements between the current period and the previous period shall be mutually checked with each other.

Statement I Statement of income and expenditureexpenditures and changes

The financial statements present fairly the financial position as at the end of the period and the results of the operations for the period

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

(v) Financial statements should show corresponding figures for the preceding period

(v) Financial statements should show corresponding figures for the preceding period

(v) Financial statements should show comparative figures for the corresponding period of the preceding financial period

A. Audit opinion

for the 12 month period from 1 July 2004 to 30 June 2005

They will often have the right to receive periodic reports and financial statements.

Annex

on the Financial Reports and Audited Financial Statements,

The operating period of the organization, covered by the financial statements, is on a biennial basis.

We have audited the accompanying financial statements, comprising statements I to III, schedules 1 to 6 and the supporting notes of the United Nations International Drug Control Programme for the financial period ended 31 December 1997.

Financial statements for the biennium ended 31 December 1997

13. The administration will seek clarification from the Executive Board when it reviews the financial statements for the 1996 1997 biennium, which will contain the status of the reserve fund for field office accommodations.

Notes to financial statements shall be prepared according to the attached Provisions on Preparing the Notes to Financial Statements of Fund Management Companies.

IV. Financial statements for the biennium ended 31 December 1997

V. Financial statements for the biennium ended 31 December 1997

(a) The financial statements present fairly the financial position as at the end of the period and the results of their operations for the period then ended

(a) The financial statements present fairly the financial position as at the end of the period and the results of operations for the period then ended

The financial report includes the statement of income and expenditures (Statement 1), the statement of assets, Liabilities (Statement 2), the Notes to the Financial Statements, and Annex I (exhibit V).

Schedules to the financial statements

can either be included in those financial statements, in the notes to the financial statements or, in certain cases, in a section of the report outside the financial statements themselves.

(v) notes to the financial statements.

In accordance with article XII of the Financial Regulations, we have also issued a long form report on our audit of the Fund s financial statements.

(Agenda item 9 (a))

Produce interim financial statements for 1998 using an integrated accounting system.

V. Financial statements for the biennium ended 31 December 1997

V. Financial statements for the biennium ended 31 December 1997

V. Financial statements for the biennium ended 31 December 1997

Article 62 Financial statements include the Company's balance sheet at the end of the reporting period and at the end of the previous year, the profit statements of the current year and the previous year, the cash flow statement of the current year, and table of changes in owners' equities of the current year.

Audited financial statements for the biennium 2002 2003 Budget performance for the biennium 2004 2005

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.

(h) Certain reclassifications have been made to some of the comparative numbers shown in the financial statements for the period from 1 January to 30 June 1994 in order for them to conform to the new financial statement formats.

In our opinion, these financial statements present fairly, in all respects, the financial position as at 31 December 1997 and the results of operations and cash flows for the period then ended in accordance with the Office s stated accounting policies set out in note 2 to the financial statements, which were applied on a basis consistent with that of the preceding financial period.

In our opinion, the financial statements present fairly, in all respects, the financial position as at 31 December 1997 and the results of operations and cash flows for the period then ended in accordance with the United Nations Joint Staff Pension Fund apos s stated accounting policies set out in note 1 of the financial statements, which were applied on a basis consistent with that of the preceding financial period.

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

Such notes shall include all information related to the financial status, business performance and cash flow of the Company and all important information which can help users of such statements better understand information of such statements, and shall make explanations on data of two dates or periods as included in comparative statements.

In our opinion, the financial statements present fairly, in all respects, the financial position at 31 December 1997 and the results of operations and cash flows for the period then ended in accordance with the United Nations Children s Fund s stated accounting policies set out in note 2 to the financial statements, which were applied on a basis consistent with that of the preceding financial period.

Financial statements

In addition, the two staff officers for food had no specific qualifications for food supply.

(d) To coordinate its activities with the Ssecretariats of other relevant international bodies and conventions

Presentation of financial statements

Notes to the financial statements 4 May 1998