text: (a)Asurplus of$58.5million inrespect ofUNDPmainresources; (b)Asurplus of$3.3million inrespect oftheSpecial Measures Fundforthe LeastDeveloped Countrles; (c)Asurplus of$2.4million inrespect ofgovernment cost-sharing contributions; (d)Asurplus of$3.3million inrespect ofgovernment cashcounterpart contributions; (e)Asurplus of$4.5million inrespect ofextrabudgetary activities. 15.Asstatement Ishows,therehasbeenanoverall decrease inexpenditure of $33.3million compared to1983.Forthesameperiod, i~comedecreased by $48.5million. Statement IIIgivesdetailsofthechanges inthefinancial position duringtheyearandshowsthatcashandinvestments heldby!JNDPincreased from$304.9millionatthebeginning oftheyearto$352.1million asat 31December 1984. Government contributions 16.Asat31December 1984,thearrears ofgovernment contributions toUNDPfor 1984andprioryearsamounted to$86.4million asshowninstatement II.This represented anetincrease of$14.2million overtheposition asat 31December 1983,whenthesearrears amounted to$72.2million, andismainly attributable toanincrease inoutstanding voluntary contributions from $13.2millionattheendof1983to$43.2millionattheendof1984.Note5to thefinancial statements showsananalysis ofthearrears asat31December 1984by typeofcontribution andbyyear. Extrabudgetary activities 17.Asshowninschedule 8,extrabudgetary expenditure in1984amounted to $6.8million. Incomereceived fortheseactivities in1984totalled $11.3million. Theunexpended balance fortheseactivities is$10.0million asat31December 1984. Special Programme Resources 18.Expenditure incurred byexecuting agencies onprojects financed bytheSpecial Programme Resources ~n1984amounted to$5.3million asshowninschedule 6.The statusoftheSpecial Programme Resources forthethirdIPFcycleisshownin note2tothefinancial statements. .L-6-I' iUNDPAccount 13.Asshowninthestatement ofincomeandexpenditure (statement I),total incomefortheyearended31December 1984amounted to$789.7million andtotal expenditure to$717.7million, resulting inanexcessofincomeoverexpenditure for1984of$72.0million. 14.Asshowninstatement IV,theexcessofincomeoverexpenditure o[ $72.0millionisattributable asfollows: (a)Asurplus of$58.5million inrespect ofUNDPmainresources; (b)Asurplus of$3.3million inrespect oftheSpecial Measures Fundforthe LeastDeveloped Countrles; (c)Asurplus of$2.4million inrespect ofgovernment cost-sharing contributions; (d)Asurplus of$3.3million inrespect ofgovernment cashcounterpart contributions; (e)Asurplus of$4.5million inrespect ofextrabudgetary activities. 15.Asstatement Ishows,therehasbeenanoverall decrease inexpenditure of $33.3million compared to1983.Forthesameperiod, i~comedecreased by $48.5million. Statement IIIgivesdetailsofthechanges inthefinancial position duringtheyearandshowsthatcashandinvestments heldby!JNDPincreased from$304.9millionatthebeginning oftheyearto$352.1million asat 31December 1984. Government contributions 16.Asat31December 1984,thearrears ofgovernment contributions toUNDPfor 1984andprioryearsamounted to$86.4million asshowninstatement II.This represented anetincrease of$14.2million overtheposition asat 31December 1983,whenthesearrears amounted to$72.2million, andismainly attributable toanincrease inoutstanding voluntary contributions from $13.2millionattheendof1983to$43.2millionattheendof1984.Note5to thefinancial statements showsananalysis ofthearrears asat31December 1984by typeofcontribution andbyyear. Extrabudgetary activities 17.Asshowninschedule 8,extrabudgetary expenditure in1984amounted to $6.8million. Incomereceived fortheseactivities in1984totalled $11.3million. Theunexpended balance fortheseactivities is$10.0million asat31December 1984. Special Programme Resources 18.Expenditure incurred byexecuting agencies onprojects financed bytheSpecial Programme Resources ~n1984amounted to$5.3million asshowninschedule 6.The statusoftheSpecial Programme Resources forthethirdIPFcycleisshownin note2tothefinancial statements. .L-6-the sed by :>n. 384. lalSpecial Measures FundfortheLeastDeveloped Countries 19.Asshowninschedule 6,theexpenditure incurred in1984outoftheSpecial Measures FundfortheLeastDeveloped Countries amounted to$10.6million. Contributions received bytheFundduring1984totalled $13.6million, asshownin schedule 1,part11.Theexcessofincomeoverexpenditure duringtheyear
analysis: The text appears to be a financial report of the United Nations Development Programme (UNDP) for the year 1984. It discusses various aspects of UNDP's financial performance, including income, expenditure, and surpluses. The report also touches on specific programs and funds, such as the Special Programme Resources, Special Measures Fund for the Least Developed Countries, and extrabudgetary activities.