text: liabilities described instatement III,note17,produced aninflowofnet operating transactions of$15,075,406, whichwasapplied foranamountof $13,042,933 totheexcessofexpenditure overincome. Assetsandliabilities 9.Asat31December 1984,cashinbanks,intransit andonhandtotalled $139,576,760 (Statement II).Itwasheldasfollows: $129,302,949 incurrencies ofunrestricted use;and$10,273,811 inothercurrencies. Amongtheliabilities forwhichtheseassets wereheldwerefunds-in-trust for$23,443,597 incashand pledges (Statement II),mainlyforprocurement ofgoodsandservices ona reimbursable basis. 10.Totalpledges outstanding were$119,145,017, ofwhich$81,715,489 werefor supplementary fundswherepayment toUNICEFisnormally related totheprogress of implementation ofspecific projects andoccursinaccordance withpayment schedules agreadwithdonors. Thebalance of$37,429,527 represents outstanding pledges to general resources. Itincludes $30,056,002 foradoptions ofgeneral resources projects usually paidaccording tothefinancial requirements oftheprojects, leaving abalance of$3,543,934 duefrom1984and$3,829,591 duefromprioryears. 11.Supplementary fundcontributions havebeenpledged/paid inadvance for $17,656,382 tofinance "noted" projects in1985andbeyond. Details aregivenin Schedule 7,whichalsoincludes $1,459,525 paidinadvance bothforgeneral resources andprojects underdefinition. Thesecontributions willberecorded as incomein1985andfollowing yearsinaccordance withtheconditions specified in therelevant pledges. 12.Accounts receivable otherthanforcontributions ($9,309,171) areshownin detailinSchedule 5together withadministrative deposits andpre-payments ($4,299,083) andadvances madetotheGreeting CardOperation forcurrent and futurecampaigns andtosuppliers ($11,892,735). Theaggregate totalof $25,500,989 appears inStatement II. 13.Theconsolidated valueofprogramme supplies instockatthePacking and Assembly CentreatCopenhagen andtheGreeting CardOperation stocksofraw materials andfinished products areshownas"inventories" inStatement II. Details areprovided inschedule 6foreachoftheseoperations separately. Total inventories attheyear-end were$36,550,156. 14.Inrecentyears, UNICEFhaspurchased buildings foroffice accommodation and usebyfieldofficestaffasauthorized bytheExecutive Boardatitssession in May1974(E/ICEF/633, para.195). Theacquisition costsofthesebuildings ($3,610,966) lessaccumulated amortization ($957,196) attheendof1984was $2,653,770. Thissumisincluded inthe$3,059,584 shownunder"capital assets" in statement IIandschedule 10.Thebalance ($405,814) represents thedepreciated valueofmachinery andequipment purchased bytheGreeting CardOperation. The inclusion ofthisequipment in"capital assets" istheresultofachangein Greeting CardOperation accounting procedures approved bytheExecutive Boardand introduced in1983. -34-17.statement IIIgivesthe decrease inassetsotherthan fundsfor$28,865,605, outof otherassets andliabilities. oftheoperation asreflectedisetsand !t ,ed Irrencies lilities lashand ,refor ogressof schedules ,edgesto ,urces ects, oryears. or givenin al ordedas ifiedin ownin ts and and aw I. y.Total tionand sionin gs was assets" in eciated The in C)ardand15.Accounts payable andotherunliquidated obligations amounted to$30,794,790 (seeStatement 11).Details areprovided inSchedule 8.At31December 1984, therewereinaddition outstanding contractual obligations foranetamountof $36,518,021 forsupplies andequipment ordered against unfulfilled commitments, trustfundsandforthereplenishment ofthepacking andassembly Centrewarehouse effective atthatdate. 16.Toreplace lostsupplies andequipment, $6,970hasbeenusedfromthe insurance reserve. Byatransfer oftheequivalent amount fromUNICEF income, the reserve hasbeenrestored to$200,000.
analysis: The text appears to be a financial report of an organization, likely a non-profit, detailing its assets, liabilities, and transactions. The report mentions various financial transactions, such as pledges, contributions, accounts receivable and payable, inventories, and insurance reserves. It also mentions specific projects and programs, including the Greeting Card Operation. Based on this information, it is likely that the organization is involved in humanitarian or development activities.