text: • UNITED NATIONS CHILDREN'S FUND FINANCIAL REPORT and AUDITED FINANCIAL STATEMENTS fortheyearended31December 1984 and REPORT OFTHEBOARD OFAUDITORS GENERAL ASSEMBLY OFFICIAL RECORDS: FORTIETH SESSION SUPPLEMENT No.5B(A/40/5/Add.2) UNITEDNATIONS NewYork,1985INOTE Symbols ofUnitedNationsdocuments arecomposed ofcapitalletterscombined with figures.Mentionofsuchasymbolindicates areference toaUnitedNationsdocument.[Original: English] [18July1985] CONTENTS ABBREVIATIONS ••••••••••••••••••.•••••••••••••••••••••••••••••••••••••••••••• vi LETTER OFTRA.NSMITTAL ••••••••••••••••••••••••••••••••••••••••••••••••••••••• vii PARTONE:UNITED NATIONS CHILDREN'S FUND I.FINANCIAL REPORT FORTHEYEARENDED31DECEMBER 1984•••••••••••••••••• 2 II. Ill.REPORT OFTHE AUDITOPINIONBOARD OFAUDITORS •••••• a _••••••••••••••••••••••••••••••• 5 15 IV.OBSERVATIONS OFTHEEXECUTIVE DIRECTOR OFUNICEF ONTHE COMMENTS ANDRECOMMENDATIONS OFTHEBOARDOFAUDITORS ••••••••••••••••• 16 V.FINANCIAL STATEMENTS FORTHEYEARENDED31DECEMBER 1984............... 23 Statement I.Comparative statement ofincomeandexpenditures fortheyearended31December 1984••••••••••••••••••• 24 Statement II.Comparative statement ofassets,liabilities and thefinancial position asat31December 1984••••••••• 25 Statement Ill.Statement ofchanges infinancial position fortheyearended31December 1984••••••••••••••••••• 26 Statement IV.Commitments in1984(summary ofstatement V)•••••••••• 27 Statement V.Programme co-operation: statement ofcommitments, expenditures andunspent balances ofcommitments to befinanced fromgeneral resources, supplementary fundsandfunds-in-trust fromtheUnitedNations systemfortheyearended31December 1984•••••••••••• 28 Statement VI.Statement ofbudgetestimates, obligations incurred andunencumbered balances forthebiennial budget 1984-1985 ............................•....•.••......•. 32 Notestothefinancial statements ••••••••••••••••••••••••••••••••••••• 33 Schedules tothefinancial statements 36 Schedule 1.Contributions received orpledged fortheyear ended31December 1984••••••••••••••••••••••••••••••••• 36 -iii-CONTENTS (continued) Schedule 2.Otherincomein1984withcomparative figures for1983 40 Schedule 3.Cashholdings asat31December 1984•••••••••••••••••• 41 Schedule 4.Contributions receivable asat31December 1984 forgeneral resources andsupplementary funds••••••••• 42 Schedule 5.Accounts receivable, advances anddeposits -1984 compared with1983•.•..•.....••..••...•.......••.•..•. 44 Schedule 6.Inventories -1984compared with1983••••••••••••••••• 45 Schedule 7.Contributions forfollowing yearspledged/paid inadvance asat31December 1984••••••••••••••••••••• 46 Schedule 8.Accounts payable andotherunliquidated obligations - 1984compared with1983••••••••••••••••••••••••••••••• 47 Schedule 9.Trustfundsforreimbursab1e procurement and services (summary of1984transactions) ••••••••••••••• 48 Schedule 10.Capital assetsasat31December 1984••••••••••••••••• 51 VI.SUMMARY OFSIGNIFICANT ACCOUNTING POLICIES (UNICEF) ANNEXTOPARTONE52 Statistics andotherdata PARTTWO:GREETING CARDOPERATION55 FOREWORD.................................................................... 64 I.FINANCIAL REPORT FORTHE1983SEASON•••••••••••••••••••••••••••••••••• 65 Statement I.Comparative statement ofincomeandexpenditure fortheseasonended30April1984•••••••••••••••••••• 66 Statement II.Comparative statement ofassetsandliabilities asat30April1984•...••.••....•.•....•••••.•....•..• 67 Statement III.Comparative statement ofthe1983workplanandthe actualresults fortheseason ended30April1984••••• 68 -iv-40 41CONTENTS (continued) Notestothefinancial statements .'................................... 69 Schedules tothefinancial statements ••••••••••••••••••••••••••••••••• 72I 42 44 45 46 47 48 51 52 55 64 65 66 67 68Schedule 1.Grossproceeds ofsalesbyareaandmajorselling country andnumbers ofcardssold1983season compared with1982••••••••••••••••••••••••••••••..••••• Schedule 2.Otherincomeandlossesforthe1983season withcomparative figures forthe1982season•••••••••••
analysis: The text appears to be a financial report of the United Nations Children's Fund (UNICEF), which provides humanitarian aid and relief to children and mothers around the world. The report includes financial statements, auditor's opinion, and comments from the Executive Director. The contents of the report suggest that it is primarily focused on the financial activities of UNICEF, with no clear connection to economic development, natural resources, agriculture, industry, transport, international trade, health, education, employment, culture, or science and technology.