text: Initial Initiative against Avoidable Disablement (IMPACT) Status of funds as at 31 December 1989 (United States dollars) 1988 1989 48 981 69 919 (20 938) Voluntary contributions from Governments and other contributors Less: Expenditure Project costs Excess of income over expenditure (1987: Excess of expenditure over income) (schedule 14) 67 581 60 889 6 692 ASSETS 13 234 13 234 Due from UNDP 23 488 23 488 - LIABILITIES AND UNEXPENDED Unliquidated obligations RESOURCES 11 796 of executing agencies 15 358 11 796 15 358 Unexpended resources 22 376 (20 938) 1 438 13 234 Balance as at 1 January 1989 Excess of,income over expenditure (1988; Excess of expenditure over income) 1 438 6 692 Balance as at 31 December 1989 a-/ -- 8 130 23 488 - INCCME AND EXPENDITURE FOR THE YEAR a_/ Consisting oft 1988 1989 Unspent allocations Allocations in excess of resources 2 852 12 780 (1 414) (4 650) 1438 8 130 ' The accompanying notes are an integral part of the financial statements. -106- STATEMENT XVII UNDPI TRUST FUNDS ADMINISTERED BY UNDP Trust funds established by the Administrator Trust Fund for the Training in the USSR of Specialists from Developing COLIntries Status of funds as at 31 December 1989 (United States dollars) 1988 1989 3 029 666 Voluntary contributions from Governments 31 189 Interest income 17 006 Miscellaneous income 3 077 861 INCOME AND EXPENDITURE FOR THE YEAR 2 432 479 321 743 95 000 2 849 222 (223) 2 848 999 228 862 489 666 Operating funds provided to executing agencies 3 948 507 Due from UNDP 3 938 173 Less: Expenditure Project costs Reimbursement of programme Support costs to I Executing ageIdeS UNDP Adjustment to prior years' programme expenditure (net) Excess of expenditure ovsr income (1988x Excess of income over expenditure) ASSETS 
analysis: The text appears to be related to a trust fund established by the Administrator, with a focus on training specialists from developing countries in the USSR. The fund's income and expenditure seem to be primarily related to program support costs, project costs, and reimbursement of program expenses. Given the emphasis on training and capacity building, it is likely that the fund's activities are related to human development and capacity building.