text: -59- STATEMENT II (concluded) I,IABICITIES, RESERVES AND UNEXPENDED RESOURCES 1 683 440 14 452 903 33 178 57s 88 401 097 185 268 924 48 622 266 2 228 074 43 763 186 3 296 120 Operating funds payable to Governments Operating funds payable to other executing agencies (note 4) Uncleared cheques on zero balance accounts Accounts payable (note 9 (b)) Onliquidated obligations of executing agencies (note 4) Management service agreements (net) (schedule 9) Due to United Nations Due to trust funds administered by UNDP (note 5) Junior Professional Officers programme (schedule 12) 116 360 5 717 956 32 506 741 I.10 633 132 180 742 269 18 090 474 3 565 319 51 907 567 1 310 480 420 894 585 404 590 298 25 000 000 Reserve for Field Accommodation 25 000 000 200 000 000 Operational Reserve 200 000 000 225 000 000 225 000 000 40 313 174 127 446 100 12 658 436 15 418 991 Special Measures Fund for the Least Developed Countries Cost-sharing Cash counterpart Extrabudgetary activities (statement JV) (statement IV) (statement IV) (statement IV) 43 565 537 129 343 283 6 937 027 17 959 128 195 836 701 197 804 975 580 902 887 Balance of general resources (statement IV) 523 164 039 776 139 588 720 969 014 1 422 634 173 1 350 559 312 Liabilities Reserves Unexpended resources &I This balance sheet consolidates the assets and liabilities of general resources as well as all other funds credited to the UNDP account. statetint See notes 6 and 7 for a discussion of contingent liabilities and other items not reflected in thi . c/ Unspent allocations issued against resources of the UNDP account as at 31 December 1989 amounted to approximately Sl,497.0 million, against which forward commitments reported by executing agencies were 
analysis: This text appears to be a financial report, specifically a balance sheet, detailing the assets and liabilities of the United Nations Development Programme (UNDP). The report lists various accounts, funds, and reserves, which suggests that it is related to the management of resources for development purposes. The focus on financial transactions and reserves rather than specific sectors or activities leads me to hypothesize that the category is more general, related to the overall administration of development programs rather than a specific area like agriculture or industry.