Article 4 The Ministry of Finance shall be responsible for instituting the rules and regulations on enterprise finance.

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

Rule 8 of the proposed financial rules provides that

This provision shall not apply to offences of a fiscal nature.

2 The risk control indicators comply with the relevant stipulations and the financial status and compliance status are sound

(1) studying out enterprise internal financial management rules, financial strategies, financial plans, preparing financial budgets

Pursuant to regulation 12.1 of the Financial Regulations of the International Tribunal for the Law of the Sea

Financial regulations 5.3 and 5.5 require that remaining balances of appropriations be surrendered.

(b) That the financial transactions reflected in the statements have been in accordance with these Regulations and the Financial Rules, the budgetary provisions and other applicable directives

These payments were made contrary to United Nations financial rule 110.5, which requires that

(1) examining and approving the internal financial management system, financial strategy, financial plan and financial budget of the enterprise

Applicability and authority

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

Expand conflict of interest and financial disclosure requirements

The financial statements were prepared in accordance with the stated accounting policies and

The Code includes provisions for financial disclosures by senior officials.

(iv) Financial regulations and rules

(u) Ex gratia payments made in accordance with financial rule 109.13 are reported in the notes to the financial statements of the respective fund pursuant to financial regulation 9.3.

The financial management of an enterprise shall consist such financial behaviors as raising funds rationally, operating assets effectively, controlling the cost, regulating the income distribution and reorganization and liquidation, and strengthening financial supervision and financial information management in accordance with the formulated financial strategy.

The terms of reference (annex II), which are similar to the terms of reference applied to audit reports for the financial periods 1999 to 2004, were also communicated to those firms.

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

They are promulgated pursuant to the Financial Regulations of the United Nations.

Almost all corporate governance codes describe the basic responsibility of the board for reviewing financial statements, approving them, and then submitting them to shareholders.

The instructions also define the conditions for implementing financial rule 101.2, under which any staff member who violates the Financial Regulations and Rules of the United Nations (ST SGB 2003 7) or corresponding administrative instructions, may be held personally accountable and financially liable for his or her actions.

6. Financial rule 110.25 and ST AI 374 specify the requirement for controls and for the maintenance of property records for United Nations owned property.

(a) as otherwise provided by the Convention, the financial rules referred to in Article 7, paragraph 2 (k) of the Convention or the present rules of procedure .

As the financial system operated by the Office does not record forward commitments, the financial statements do not comply with paragraph 41.

Expressing concern about the financial instability of the Office of the Special Representative and its adverse impact on the implementation of the mandate,

3. In addition to the audit of the accounts and financial transactions, the Board carried out reviews under regulation 12.5 of the Financial Regulations and Rules of the United Nations.

whether goods and services have been procured in accordance with the procedure provided for in the Financial Regulations and

All financial and accounting information which has important impact on the decision making of users of financial statements shall be sufficiently disclosed by the Company.

4. Establishment of the Revolving Credit Fund would constitute a major addition to the financial arrangements set out in the Financial Regulations and Rules of the United Nations.

In case it is otherwise stipulated by the state, such provisions shall prevail.

Article 1 With a view to strengthening the financial management of enterprises, regulating the financial behaviors of the enterprises, protecting the legitimate rights and interests of the enterprises and related parties and boosting the establishment of modern enterprise system, the present General Rules are formulated under the provisions of the related laws and administrative regulations.

In accordance with financial regulation 11.4, I have the honour to submit the financial statements of the Fund of the United Nations International Drug Control Programme for the biennium 1996 1997 ended 31 December 1997.

Goods and services have been procured in accordance with the procedures provided for in the Financial Regulations of the United Nations and

Financial regulation 3.9 provides that Supplementary estimates for the current fiscal period for the regular and operational budgets shall, when required, be submitted by the Director General.

The sums derived from such savings should be reimbursed to Member States in accordance with the Financial Rules and Regulations of the United Nations.

2. As prescribed by regulation 2.1, the financial period of the organization consists of two consecutive calendar years, the first one being an even year.

4. Recalls the relevant provisions of the Financial Regulations and Rules of the United Nations ST SGB 2003 7.

The establishment of such a reserve should be provided for in the financial rules of the Fund.

(a) The accounts are maintained in accordance with the Financial Regulations of the United Nations as adopted by the General Assembly, the rules formulated by the Secretary General as required under the regulations, including the Financial Rules of the Fund of the United Nations Environment Programme, specific decisions of the Governing Council of UNEP and administrative issuances, and in conformity with generally accepted accounting principles.

An enterprise group company may determine its internal financial management system by itself.

The Code also outlawed levirate, provided for the sharing of domestic chores between spouses and stipulated that women and girls could inherit property.

In violation of financial rule 110.16, which stipulates that contracts for purchase of goods and services shall be entered into only by officials authorized for the purpose, the Chief Procurement Officer procured such services, which involved a financial commitment well above his authorized limit of 70,000.