Final consolidated financial statements

Annual standard costs

Number of persons

months Annual standard costs

Number of persons Annual standard costs

The preparation of the annual financial statements is the responsibility of the Registrar of the Tribunal.

1994 annual standard costs

IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries

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

The preparation of consolidated financial statements had previously required manual entries for the insertion of data from offices away from headquarters.

(c) Preparing and submitting financial statements to United Nations Headquarters for inclusion in the annual financial reports of the Secretary General

Summary of common data processing standards

37. The Board assessed the extent to which ITC apos s financial statements for the 1992 1993 biennium conform to the Common Accounting Standards.

In the area of financial reporting, the use of automation techniques has improved the review and consolidation of data in final consolidated financial statements.

Our responsibility is to express an opinion on the annual financial statements, together with the bookkeeping system.

(iv) Copies of its annual reports with financial statements and a list of members of the governing body and their country of nationality

We conducted our audit of the annual financial statements in accordance with section 317 of the German Commercial Code and the German generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer (IDW).

An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the annual financial statements.

Compilation and analysis of statistical data and annual reports

Therefore, for the Organization's consolidated financial statements purposes, these accounts are converted to euros using the methodology stated in note 1(g) below.

For 2001, as an Article 5 Party, the Federated States of Micronesia was required to freeze its consumption of CFCs (Annex A, group I) over the control periods 1 July 2000 30 June 2001 and 1 July 2001 31 December 2002.

All financial statements will be prepared by United Nations OPS for consolidation into the United Nations financial statements.

Statement of cash flows

Schedules to the financial statements . 62

Notes to the financial statements

Our responsibility is to express an opinion on these annual financial statements and the following aspects of the operational procedures

In accordance with the United Nations common accounting standards, forward currency transactions have been excluded from the balance sheet, while being disclosed in note (7) to the financial statements.

Improved techniques for the review and consolidation of data were developed, which helped in the preparation of the final consolidated financial statements, and new tax reimbursement and quarterly tax advance systems were put in place.

None of the claimants in this instalment fall into Stream 3.

Accounts for the year 2004

Statement of revenues and expenses 4

Financial statements 7 22

4. Audited financial statement

Notes to the financial statements . 157

Notes to the financial statements . 56

Notes to the financial statements . 144

Notes to the financial statements . 68

Notes to the financial statements . 213

Notes to the financial statements . 175

Notes to the financial statements . 30

Part I. Financial statements

With a maximum of 40 appeals resolved annually by the current three Professional staff members and 55 to 60 appeals received annually, a backlog inevitably will build up yearly.

15. The consolidated financial statements did not show comparative figures for the biennium 1990 1991 as required by generally accepted accounting practice (see paras. 56 and 57).

This process has been integrated into WFP's annual data collection exercise.

For The total annual financial implications read The total monthly financial implications