Fifth Committee 1. Financial reports and audited financial statements, and reports of the Board of Auditors (D.111)

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

on the Financial Reports and Audited Financial Statements,

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).

3. The present report, which is designed to be read in conjunction with the financial statements, can also be considered alone.

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.

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

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

Notes to the financial statements

1. Financial statements . 12 19

F. NOTES Notes to the financial statements

Accounts for the year 1997

International Drug Control Programme and the initial draft financial rules of the Fund 38

Financial reports and audited financial statements,

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

The present document was submitted for processing after the established deadline since it was prepared in response to the report of the Board of Auditors of the United Nations, which was finalized after the said deadline.

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

Financial reports and audited financial statements

Financial reports and audited financial statements and reports of the Board of Auditors 113

111. Financial reports and audited financial statements, and reports of the Board of Auditors

111. Financial reports and audited financial statements, and reports of the Board of Auditors

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

a As per schedule 1.1 of the financial statements.

10. The financial statements are supported by six schedules.

55 220. Financial reports and audited financial statements, and reports of the Board of Auditors

56 233. Financial reports and audited financial statements, and reports of the Board of Auditors

57 278. Financial reports and audited financial statements, and reports of the Board of Auditors

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

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

51 225. Financial reports and audited financial statements, and reports of the Board of Auditors

52 212. Financial reports and audited financial statements, and reports of the Board of Auditors

1. Financial reports and audited financial statements and reports of the Board of Auditors 113

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

Board of Auditors

The financial statements shall include

Notes to the financial statements

IV. Certification of the financial statements

IV. Certification of the financial statements

F. NOTES TO THE FINANCIAL STATEMENTS