Explanatory notes are shown following table 3.1.1. .

The following table summarizes these increases with the respective explanations

The view was also expressed that specific performance indicators should have been included in the narrative.

The main text of the report should be succinct, avoiding descriptions of information already presented in tables or in the annexes.

8. The range of sources of income from project implementation are detailed in schedule 1 of the financial statements.

Table 2 below illustrates how the expectation is derived in this case

UNFPA should show the value of contributions in kind in a note to the financial statements (para 9 (a)).

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.

The representatives of Lebanon, Pakistan and Israel explained the position of their delegations before the adoption of the draft resolution.

61. The disclosure advocated in paragraphs 57 to 60 could be provided either in the notes to the financial statements or in a separate section outside the financial statements.

5. The Bureau did not express any objection to any of the organizations listed in the annex to this note.

The representatives of Israel and Lebanon explained the position of their delegations after the adoption of the draft resolution.

A new rule was added specifying supporting schedules and notes classification of financial statements into Fund type.

All category F claimants were required to submit with the ir claim forms ... a separate Statement of Claim which had to include the following particulars

Some specific remarks to the information given in the matrix under OP 2

The table bellow shows this distribution for all women workers desegregated by race.

A summary description of the costs involved and additional staff required is provided in the table below.

The notes themselves were therefore informal and could be annexed to the Subcommittee apos s report only if the delegations circulating them made a formal request to that effect.

The above table shows the situation.

The value of non expendable property is recorded in memoranda accounts and is disclosed in notes to the financial statements.

2. The summary of significant accounting policies applied in the preparation of these statements is included as notes to the financial statements.

NOTES TO TABLE 1, 1994 1996

NOTES TO TABLE 2, 1994

NOTES TO TABLE 3, 1995

Notes to the financial statements 4 May 1998

Notes to the financial statements

F. NOTES Notes to the financial statements

Table 1 lists completed actions.

The representative of Israel had suggested that ESCWA had a political agenda, which was untrue.

Justifications and job descriptions for the proposed establishment of 52 additional posts are provided in annex V. The current and proposed staffing is shown in the table below.

(e) An expression of opinion on the financial statements as to whether

Schedule 1 shows the status of general purpose contributions and schedule 2 the status of special purpose contributions.

(a) The identification of the financial statements audited

The delegation of Kuwait wished to highlight a few examples to illustrate the true situation caused by the Israeli occupying forces.

Note by the delegation of France

Notes to the financial statements

F. NOTES TO THE FINANCIAL STATEMENTS

It stated its preference for the inclusion in the convention of an illustrative list of offences which would include terrorism.

It was suggested that paragraph 85 should make clear that the list provided therein was for illustrative purposes only.

Statements of objectives and results, and performance indicators not required for all policy making organs.

On the other hand, the Brazil United States agreement does not indicate any general criterion for notification, instead providing an exhaustive list of triggering circumstances which is largely similar to the illustrative lists provided in other agreements.

Thus, claims presenting losses that lend themselves to processing by the fast track approach have been included in the fifth instalment.As previously stated, there are many difficulties inherent in processing category C claims that derive from the condition, presentation and quality of the claims provided.

These increases are further detailed by appropriation line and location in summary table I by organizational unit and in summary table II by major expenditure category. The cost increase is attributable to the following factors

(a) Note the Secretariat staff levels, activities and expenditures for 2003 and 2004 included in tables 1.1 and 2.1, respectively, in the annex to the present note

Notes to the financial statements Annex I