text: IQ 11 Includes a transfer of $0.1 mfllton to United Nations Capital Davrlopmrnt Fund Operational Reserve. p/ Includrs a transftr of Jo.9 million from the Unftrd Nations Oovrlopmrnt Fund for Woman Oparational Resorvr. 9. As shown in the statement of income and expenditure (statement I), total income for the year ended 31 Deaember 1989 amounted to $1,154.0 million, and was exaseasa in the amount of $52.2 million by total expenditure of $1,206.2 million. 10. Statement IV shows the shortfall of income over oxpsnaiture of $52.2 million attributable a8 follows: (a) A deficit of $56.4 million in respect of URDP general re8ourcosJ (b) A surplus of $3.2 million in respect of the Special Measures Fund for the Least Developed CountriesJ (a) A surplus of $1.7 million in respsat of cost-sharing oontributionsJ u (a) A aefioit of $2.2 million in respect of cash counterpart contributionsl (e) A surplus of $1.5 million in respect of extrabudgetary activities. 11. There haa been an overall increase in expenditure of $97.2 million compared to 1988 (statement I). For the same period, income aeareassa by $9.1 million, The provision to reduce the book value of accounts rsosivable and deferred charges decreased by $0.4 million. Statement III gives details of the chenges in the financial position during the year and shows that cash and investments held by URDP decreased from $1,074,7 million at the beginning of the year to $1,004.1 million as at 31 Dscemper 1909. Government aontribytipaa 12. The arrears of government contributions to UNDP for 1989 end prior years amounted to $157.9 million at 31 Dsasmbsr 1989, a8 shown in note 6 to the finanaial statements. This represented a net increase of $53.1 million over the position aa at 31 December 1988, when these arrears amounted to $104.8 million, and was mainly 
analysis: The text appears to be related to the financial activities of the United Nations Development Programme (UNDP), which is a global development agency focused on reducing poverty and improving living standards. The text mentions various financial transactions, such as transfers, income, and expenditure, as well as government contributions and arrears. This suggests that the text is related to economic development and international cooperation.