Explanatory or supporting analyses accompanying financial statements. SPECIAL ACCOUNTS

The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.

We have audited the accompanying financial statements of the United Nations peacekeeping operations comprising statements numbered I to XLIII and the supporting notes for the financial period ended 30 June 2005.

We have audited the accompanying financial statements of the United Nations High Commissioner for Refugees, comprising statements numbered I to III, schedules numbered 1 to 5 and the supporting notes for the year ended 31 December 2004. These financial statements are the responsibility of the High Commissioner.

Financial reports and audited financial statements

Financial report and audited financial statements

Financial reports and audited financial statements,

We have audited the accompanying financial statements of the United Nations High Commissioner for Refugees, comprising statements numbered I to III, schedules numbered 1 to 5 and the supporting notes for the year ended 31 December 2004.

Final consolidated financial statements

CBD CBD Financial Statements.

Financial statements 7 22

Part I. Financial statements

FINANCIAL REPORTS AND AUDITED FINANCIAL STATEMENTS, AND REPORTS

Financial reports and audited financial statements, and reports

Notes to the financial statements

NOTES TO THE FINANCIAL STATEMENTS

Notes to the financial statements

NOTES TO THE FINANCIAL STATEMENTS

Notes to the financial statements

IV. CERTIFICATION OF FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

FINANCIAL REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE BIENNIUM

AUDITED FINANCIAL STATEMENTS FOR THE CONVENTION'S

Notes to the financial statements . 157

Notes to the financial statements . 56

Schedules to the financial statements . 62

Notes to the financial statements . 144

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS

Notes to the financial statements . 30

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS

Notes to the financial statements . 68

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS

Notes to the financial statements . 213

Financial statements for peace keeping operations

Notes to the financial statements . 175

Double counting in the financial statements

Notes to the financial statements . 30

IV. CERTIFICATION OF THE FINANCIAL STATEMENTS

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

In management's opinion, the accompanying financial statements present fairly the financial position of the Office as at 31 December 2004, the results of its operations and the cash flows of its individual programmes, funds and accounts for the year then ended.