text: dollars include exchange rategainsfortheyearended31December 1984.Details oftheseploughed-back gainsareasfollows: -82-(b) $92,798 account. theexc Note9. (a) Basedon theFirs cost,wh otherha (b) accounti differ f reports (c) accrued fromthe isasfo] Note10. Fund theyear between t bytheAq follows:UnitedStatesdollars Jordanian dinars: 9.0%-JD3653382at2.4722 Austrian schillings: 4.0%- S22285579at0.04549031890 1011765 10043655 (b)Abalance of$742,460, comprlslng $649,662 (forJordanian dinars) and$92,798 (forAustrian schillings), remains intheexchange rateadjustmentsaccount. Theseamounts arebrought forward to1985andwilltherefore bemergedin theexchange rategainsandlossesofthatyear. Note9.Investments andinvestment income(Statement XXVandschedule 25.1) (a)Investments arevaluedatcostormarketvalue,whichever islower.Basedonthisprinciple, theinvestment portfolio entrusted totheBankofAmerica,theFirstNational BankofChicago andtheCreditanstalt Bankverein isshownatcost,whereas theportfolio withtheBankers Trustisatmarketvalue. Ontheotherhand,alltheinvestment managers havebasedtheirvaluations onmarketvalue. (b)Because ofthedifference invaluation aswellasthedifferentaccounting treatment ofaccrued management fees,theinvestment figures atyear-enddiffer fromthefigures indicated bytheinvestment managers intheirannualreports for1984. (c)Because ofthedifference invaluation andaccounting treatment ofaccrued management fees,investment yieldsoftheportfolio inschedule 25.1differfromtheyieldsreported bytheinvestment managers. Acomparison oftheseyieldsisasfollows: BankofAmerica Bankers Trust FirstNational BankofChicago Creditanstalt BankvereinManager's Schedule 25.1 Report (Percentage) 10.5 11.1 7.7 7.5 ~1.5 11.9 12.6 13.0 Note10.Contributions andfunding (Schedule 25.1) Fundsprovided totheinvestment managers (Creditanstalt Bankverein) duringtheyeartotalled $12,250,000. Thisamountrepresents essentially thedifferencebetween thetotalAgency andparticipant contributions received andpayments madebytheAgency onbehalfoftheProvident Fund. Acomputation ofthefigures isasfollows: -83-Less: Over-funding bytheGeneral Fund asat1January 1984 536971 23040821 Less: Payments madefromtheGeneral Fundduringtheyear 10880223 12160598 Less:Add: 8940223066957 510835 23577792 12250000UnitedStatesdollars -84-Adjustments during theyear (i.e.transfers, lumpsums, reinstatements lesswithdrawals) Over-funding bytheGeneral Fund asat31December 1984Funding totheinvestment managers fromtheGeneral Fundduring theyearContributions during theyear 85-21634 16040(E)
analysis: This text appears to be related to financial reporting and management, specifically in the context of a pension fund or provident fund. The language and terminology used suggest a focus on investments, exchange rates, and accounting practices. The text mentions various financial institutions and transactions, such as bank accounts, investments, and contributions. The content is technical and specialized, indicating that it is intended for a professional or expert audience.