Income from outstanding assessed contributions and cash balances foreseen for December 1997 and early 1998 are not expected to be sufficient to finance the staff separation programme.

With the exception of a petty cash balance of US 1,000, the Office does not handle any other cash directly.

A net negative cash balance of 24 million is currently projected at 31 December 2005.

The cash surplus for the financial period shall be determined by crediting to the provisional cash surplus any arrears of prior periods' contributions received during this period and any savings from the provisions made for unliquidated obligations as mentioned above.

Review of staffing requirements to meet UNFPA objectives

The 2004 other resources cash balance was 718 million.

These amounts included in the total cash balance are not expendable resources of the Tribunal.

We found that cash and investment balances were well managed.

Closing of the existing trust fund (PP) and transfer of the unused balance

Net transfers (to) from fund balances

5. Unencumbered fund balance

Inter fund balances payable

Contributions receivable from Member Statesb

Transfers from fund balances

Transfers to fund balances

Note 5 Peacekeeping special account fund summaries income and expenditure and changes in reserves and fund balances (statement I) assets, liabilities and reserves and fund balances (statement II) and cash flow (statement III)

Note 5. Peacekeeping special account fund summaries income and expenditure and changes in reserves and fund balances (statement I) assets, liabilities and reserves and fund balances (statement II) and cash flow (statement III)

The amount of US 2,656,767 shown in statement II represents balances of project imprest accounts advanced by UNDP and maintained by the Office at project sites.

A balance of 37,600 remaining in the reserve for programme support costs has been transferred back to the general purpose fund balance.

Table 2 of the report provides the breakdown of the net cash balance of 126,304,000 by peacekeeping mission.

The balance will be provided after adequate resources are mobilized for this purpose.

(k) Liabilities and reserves and fund balances

(j) Liabilities and reserves and fund balances

As at 28 February 1998, contributions received totalled 1,093.6 million, leaving a balance of outstanding assessments of 65.7 million, and cash balances amounted to 29.3 million.

(i) The cash and term deposits figure shown represents the net total of all cash balances (including funds held in non convertible currencies) less any overdrafts

The Executive Director of the United Nations Children's Fund (UNICEF) submits herewith the financial report of UNICEF, accompanied by 10 statements and supported by 1 schedule.

Total fund balance and income Expenditures

E. Fund balance at the end of the year (C D)

Formerly, all such reserves were considered to be liabilities of the Organization, and were included in the liability totals shown on the financial statements. Reserves are now considered to be one component of a new category encompassing both reserves and fund balance, and they are accordingly included in the totals for Reserves and fund balances shown on the financial statements

Formerly, all such reserves were considered to be liabilities of the Organization and were included in the liability totals shown on the financial statements. Reserves are now considered to be one component of a new category encompassing both reserves and fund balances and they are accordingly included in the totals for Reserves and fund balances shown on the financial statements

This would help recycle unused balances to current projects.

Less Loss on exchange on cash balance

Table 2 Fund balance of the PP Trust Fund

Fund balance as at 31 December

The fiscal flexibility of the Fund of UNDCP provided by the existing fund balance was noted.

Total cash and in kind income received by the Agency in 1997 was 317.2 million, of which 270.9 million was for the regular budget, with the remainder, 46.3 million, being for projects.

Reserves and fund balance as at 1 January

6. UNICEF has total cash of 417 million (which includes the unspent balances from special accounts in the amount of 50 million).

It was further noted that the expected cash flow generated by investments would be more than sufficient to meet the excess of benefit payments over contributions.

Microfinance Objectives and strategy to 2010

The efforts of the Office to clarify the status of the fund balances were welcomed.

Project ledger account balances

Account Balances by Institution

With regard to closed missions that were in a position of net cash surplus, the unencumbered balances should not exceed 27 million, which was the only amount available to the Organization for cross borrowing, should that practice again become necessary.

Some confusion in the identification of the partners resulted in incorrect postings of X21 balances between subprojects, but this did not have an impact on the overall level of outstanding X21 balances.