text: Japan 993 625 1.3 0.9 -- 385 148 0.3 0.2-- 322.3 157.9 OtheLcountLies ~557 1.2 0.8 --1231 418 0.9 0.7-- 33.3 27.9 6054 19954.23:l --49611477IT '2.4-- 35.1 22.0 SOUTH-WEST PACIFIC AustLalia 2215 894 1.8 1.4 61.36 152 2315 737 1.b 1.2 411.58 153 21.3 (4.3) NewZealand 595 18b 0.4 0.3 56.41 187 654 ll1l 0.4 0.3 57.28 207 2.11 (9.0) OtheLcountLies 16 2- - - - 6 3- - -- 33.3 Ib6.7~----:Lii82 2.2177 - - 29'1s 9212.0 l.5-- 17.5 (5:0) TOTAL 11255948099 100.0 74.7--114592468110100.0 79.2 -- 2.6 (1.8)------------ ------------ --SCHEDULE 2 (United Statesdollars) Refunds ofprioryearexpenaitures, oankinterest, saleofobsolete stock,etc.Otherincomeandlossesforthe1983seasonwithcomparatlve flgures forthe1982season 1983season 1982season staffassessment plan 646003.87 633077.56 DOnatlons andcontrlbutlons forpostage 18117.80 7530.54 Discounts fromvendors onmaterial purchased 85492.64 68351.90 Othermiscellaneous incomey 421842.40 65148.11 TOTAL 1171456.71. 774108.HIncrease 12926.31 10587.26 17140.74 356694.29 39734H.601.ThE theunit theGreE relatinc; UNICEF c 1984,tr inter-of 2.The procedur Operatic 3.The Statesc Nations maintair (inOctc reportir, Nations income. accountf: onexcha 4.Per dollars operatic thosera statemen 5.The products ofasset 6.Del standard 7.Ret 8.Gre attheU reported isrecor timerem 9.Pur recorded thetime rather t 10.Cap capitali toexpen -74-85-2114]7.Returns represent valueofgoodsdelivered butnot ~old,inclUding losses.~I.SUMMARY OFSIGNIFICANT ACCOUNTING POLICIES (GREETING CARDOPERATION) 6.Deliveries arevaluedatsalepriceandthecostsofgoodsdelivered at standard costarecharged asoperational expenses ofthefinancial year. -75- 85-21141 2295-96b (E)2.Thefinancial periodis1May-3DApril. Consistent year-end cut-off procedures areineffect, inorderforUNICEFtoincorporate Greeting Card Operation accounts intoitsfinancial statements. 4.Periodically, assets andliabilities incurrencies otherthanUnitedStates dollars arevaluedforaccounting purposes attheprevailing UnitedNations operational ratesofexchange. Anyvariance invaluation duetofluctuation of thoseratesisaccounted forasincomeorlossandshownseparately inthe statement ofincome andexpendituLe. 5.Theinventories ofrawmaterials, products inprocess, finished products and products intransit arevaluedatstandard costandappearassuchonthestatement ofassets andliabilities.1.Theaccounts aremaintained inaccordance withtheFinancial Regulations of theUnitedNations, withsuchmodifications asreauired bythespecific natureof theGreeting CardOperation. IntheUNICEFaccounts, assets andliabilities relating totheGreeting CardOperation areconsolidated attheclosure ofthe UNICEFaccounts. AttheendoftheGreeting CardOperation fiscalyearon30April 1984,thenetoftheassetslesstheoutstanding liabilities isreflected inthe inter-office account astheamount duetoUNICEF. 3.Theaccounting unitistheUnitedStatesdollar. Theeauivalent inUnited Statesdollars ofothercurrencies isestablished onthebasisoftheUnited Nations operational ratesofexchange. Formanagerial purposes, theaccounts are maintained atthebudgeted rateestablished atthetimetheworkplanisprepared (inOctober, sixmonthsbeforethefinancial periodbegins). Forfinancial reporting, however, thesefigures areadjusted toactualfigures attheUnited
analysis: The text appears to be a financial report from a humanitarian organization, UNICEF, detailing the financial activities of their Greeting Card Operation. The report includes information on income, expenses, assets, and liabilities, as well as accounting policies and procedures. The content suggests that the Greeting Card Operation is a small-scale program, and the report is focused on financial management and accountability.