Table 3

(2) basis for the preparation of financial statements

The approach for preparing the euro statement is based on the following

l. Collection, checklisting, indexing, maintenance and preservation of United Nations documents and publications

(d) Guidance for the preparation of safety data sheets

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

Table 2 Staffing funded from regular budget

Table 2 Staffing requirements for UNPOS

The Recruitment and Staffing Branch of the Division for Human Resources has created a roster of internal and external candidates to enable the placement of representatives and deputy representatives in a timely manner.

(b) Euro presentation of technical cooperation activities

Table 3 Staffing in the tribunals funded from assessed contributions

Mr. Iida (Japan) said that his delegation shared the dissatisfaction expressed by several delegations at the current scale methodology, which should better reflect the status and responsibilities of Member States.

Table 28B.9 Resource requirements programme planning and budgeting

This calendar had not been received at the time that the present report was prepared.

Data collection forms have been prepared and sent to the regions.

The new policy will be implemented in the preparation of the financial statements for 2006.

The post establishment in the context of the full budgets is summarized in table 30.5.

(b) The financial statements were prepared in accordance with the stated accounting principles

Indebtedness must also be properly incorporated into the scale methodology.

Staffing requirements by level and category are presented in table 3.

Provisions on Preparing the Notes to Financial Statements of Fund Management Companies

A catalogue was prepared, and data collection forms and survey guidelines were also developed.

A description of the board's duties in overseeing the process of producing the financial statements should be provided.

Finally, the representative supported the Mr. Biró's offer to prepare a working paper.

The staffing requirements of the expanded UNPOS by category and level are presented in table 2.

Mr. Nikitov (Ukraine) welcomed the exchange of ideas on the scale methodology that had taken place at the sixty fourth session of the Committee on Contributions and supported the Committee's conclusion that stability in the scale methodology should be promoted.

The principle of capacity to pay must be taken fully into account in the review of the scale methodology in 2006.

That matrix is currently being developed, coordinated by the secretariat, to be circulated later in 2005.

The Director General of the United Nations Industrial Development Organization is responsible for the preparation and integrity of the financial statements.

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

One delegation indicated its willingness to share the data and information it had compiled at the national level about fish stocks, pollution, salinity and temperature.

The experience gained during the reporting period indicates that the new force structure of UNFICYP is adequate for the implementation of the mandate and that the reconfiguration of the Force has not led to deterioration in the overall security situation.

(a) Assessing the integrity of the financial statements of the organizations and their accounting, financial reporting and disclosure policies and practices

With regard to the first of those concerns, he could assure delegations that the Administration would carefully examine the provisional organizational chart.

The family of the Kuwaiti shareholder also submitted a letter dated 11 June 2004 from the auditor who had prepared the audited statements provided by the individual claimant, which stated that these accounts had been prepared on the basis of documents given to them by the individual claimant.

A standard questionnaire should be developed for that purpose and sent regularly to the relevant partners identified in the concerned countries.

UN Habitat notes that this will be done and the adjustments reflected when the financial statements for 2006 are prepared.

Diagram editor

It took note of the simplified presentation of the budget which continued to be established using results based budgeting methods.

During the December 2004 technical mission to Kuwait, the Kuwait Association of Accountants and Auditors and the Kuwait Ministry of Commerce and Industry advised that audited financial statements are not required for unincorporated establishments unless an individual holds more than five business licences, in which case consolidated audited financial statements must be prepared.

Addendum

B. Staffing

The drafting of the twelfth Supplement, covering the period 1993 1995, was proceeding concurrently with that of a contemporary, streamlined Millennium Supplement, covering the period 2000 2003.

Where the accounting concepts differ from environment statistics concepts, supplementary tables for data collection should be developed.

Concerning the elements of the scale methodology, the income measure must give a clear and unbiased picture of overall economic performance.