text: WIPO 2 1 1 9 1 3- - - - 3 20 IFAD - 1 2 15 1----- - 19 ICCROM EPPO------------ Total 743 488 255 2836 499 761 57 19 49 2 242 5951-------------- - -=----Table3 ~a1ysis ofperiodic benefits asat31December 1984 Participants ortheirbeneficiaries Benefits discontinued,Wehresulting inaward AllothertoIII,pTypeof Totalasat ofsurvivor's benef.its TotalasatStaffPenbenefit 31December 1983New benefits discontinued 31December 1984examinati''1 oftheac Retirement 7001 746 (l09) (67) 7571 intheci thefinan Early periodan retirement 2784 488 (35) (10) 3227 statement wereappl. Deferred thetrans retirement 4281 255 (10) ',239) 4287 authority Widow 2317 56 159 (47) 2485 Widower 85 3 7 (2) 93 Disability 454 49 (13) (13) 477 Child 3937 761 (499) 4199 Secondary dapendant 40 2 1 (4) 39 Total 20899 2360 (881) 22378---- 17June1 ;;-;-, -38-j...ANNEXII Auditopinion, financial statements andschedules fortheyear ended31December 1984 Auditopinion Wehaveexamined thefollowing appended financial statements, numbered I toIll,properly identified, andrelevant schedules oftheUnitedNations Joint StaffPension Fundforthefinancial periodended31December 1984.Our examination included ageneral reviewoftheaccounting procedures andsuchtests oftheaccounting records andothersupporting evidence asweconsidered necessary inthecircumstances. Asaresultofourexamination, weareoftheopinion that thefinancial statements present fairlythefinancial position asattheendofthe periodandtheresults ofitsoperations fortheperiodthenended. Thefinancial statements wereprepared inaccordance withthestatedaccounting principles, which wereapplied onabasisconsistent withthatofthepreceding financial periodand thetransactions wereinaccordance withtheFinancial Regulations andlegislative authority. (Signed) R.T.,NELSON Auditor General ofGhana (Signed) A.DEFOY SeniorPresident oftheCourt ofAccounts ofBelgium (Signed) Francisco S.TANTUICO, Jr. Chairman, Commission onAudit, thePhilippines 17June1985 -39-Nat 1. bas 10s inc 2. are 3. acc 4. p1UE.. .... ....'"C3..... .J__ rli(i1ii..."" <iDili iliiIillilli~_""<'1_:E!!Iii-••_iII!..W"~__..I......_1t'ffl55=55=5 ~._~=----- UNITED NATIONS JOINTSTAFFPENSION FUND Noteonthefinancial statements fortbeyear ended31December 1984 Summary ofsignificant accounting policies Thefollowing aresomeofthesignificant accounting policies oftheUnited Nations JointStaffPension Fund. 1.Investments 3.BenefitsContributions refunded tomemberorganizations arerecorded onacashbasis. 4.principal oftheFundPayment ofbenefits, including withdrawal settlements, isrecorded onan accrual basis.Cashi Contri memt Accoun Accrue Receiv Invest Temp (m Bond (m Stoc b (m Real se (m PrepaiASSETS cost.Interest incomeisrecorded onanaccrual incomeonacashbasis;realized profits and Refunds onforeign taxeswithheld arerecorded as arereceived. 2.Contributions
analysis: The text appears to be related to the financial management of a pension fund, specifically the United Nations Joint Staff Pension Fund. The document discusses the financial statements, benefits, and contributions of the fund, which suggests that it is a financial or administrative document rather than a document related to a specific sector like agriculture or education. The language used is formal and technical, indicating that the document is intended for a specialized audience.