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General Conference Twenty-fifth Session, Paris 1989 25 c
25 C/48 30 August 1589 Original: English
Item 10.3.of the provisional agenda -.- -
FINANCIAL REPORT AND INTERIM FINANCIAL STATEMENTS RELATING TO THE ACCOUNTS OF UNESCO AS AT 31 DECEMBER 1988
FOR THE FINANCIAL PERIOD ENDING 31 DECEMBER 1989
SLJMMAKY
In accordance with Financial Regulation 12.10, the interim financial report of the Director-General and supporting unaudited financial statements of Unesco as at 31 December 1988 for the financial period ending 31 December 1989 are hereby transmitted to the General Conference.
Point for decision: paragr-aph 3.
1. This document incorporates document BOG/103 annexed hereto containing the report of the Director-General and supporting unaudited financial statements of Unesco as at 31 December 1988 for the financial period ending 31 December 1989.
2. The document is also being submitted to the Executive Board at its 132nd session and the decision and comments, if any, of the Board will be reported to the General Conference as an addendum to this document.
3. The General Conference is invited to receive and accept this report and these financial statements. It may wish, therefore, to adopt a resolution along the following lines:
The General Conference,
having examined document 25 C/48 and Add.,
Receives and accepts the financial report of the Director-General together with the interim financial statements of Unesco as at 31 December 1988 for the financial period ending 31 December 1989.
-4 SEP. 1989
bOC/103 PARIS, 17 July 1989 Original: English
UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION
FINANCIAL REPbRT AND INTERIM FINANCIAL STATEMENTS OF UNESCO AS AT 31 DECEMBER 1988 FOR THE FINANCIAL PERIOD ENDING
31 DECEMBER 1969
BOC/l03 - page 2
CONTENTS
Financial Report of the Director-General on the interim accounts of Unesco as at 31 December 1988 for the financial neriod ending 31 December 1389
Significant accounting policies of Unesco
Financial Statements as at 31 December 1988 together with supporting schedules as follows:
Statement I
Statement II
Statement III
Statement IV
Statement V
Statement VI
Statement VII
Statement VIII
Statement IX
Statement X/A
Unesco General Fund - Interim status of appropriations as at 31 December 1988 for the financial period ended 31 December 3.989
Unesco General Fund - Interim income and expenditure account as at 31 December 1988 for the financial neriod ended 31 December 1989
Unesco General Fund - Statement of assets and liabilities as at 31 December 1988
Working Capital Fund - Statement of assets and principal of the Fund as at 31 December 1988
Special Account for meeting the financial situation arising from the withdrawal of a Member State from Unesco - Income and expenditure account, Statement of assets and liabilities as at 31 December 1988
Improvement and extension of conference facilities and office accommodation at Headquarters - Statement of expenditure IID to
31 December 1988, Statement of assets and liabilities as at 31 December 1988
Special Account for end-of-service grants and indemnities - Income and expenditure account, Statement of assets and liabilities as at 31 December 1988
Self-financing funds - Income and expenditure account, Statement of assets and liabilities & at 31 December 1988
Welfare Funds - Income and expenditure account, Statement of assets and liabilities as at 31 December 1988
Special Accounts and Trust Funds - Balances as at 1 January 1988, Receipts and disbursements for the year 1988 and balances as at 31 December 1988
BOG/103 - Page 3
Statement X/B Special Accounts and 'Trust Funds - Summary statement of assets and liabilities as at 31 December 1988
Statement XI Snecial Account for the International Institute for Educational Planning - Status of Appropriations; Income and expenditure account; Statement of assets and liabilities as at 31 December 1988
Statement XII United Nations Development Programme - Status of funds as at 31 December 1988
Schedule 1
Schedule 2
Schedule 3
Schedule 4
Schedule 5
Schedule 6
Appendix 1
Appendix 2
Cash in hand and at bank as at 31 December 3.388 Working Capital Fund, Ilnesco General Fund
Annex 1.1 Bank current accounts as at 31 December 3.988
Contributions receivable from Member States as at 31 December 1388
Annex 2. 1 Current financial period 1988 Annex 2.2 Current financial neriod 1383 Annex 2.3 Prior financial periods Annex 2.4 Arrears payable in annual instalments Annex 2.5 Suoplementary estimates for 1386-1387
Advances to the Working Capital Fund as at 31 December 1988
General Fund - Due from/to other funds as at 31 December 1988
Capital assets and investment in capital assets as at 31 December 1988
Budgetary surpluses as at 31 December 1988
Annex 6.1 Surpluses on budgets of previous financial periods as at 31 December 1988
UNDP Expenditure by country for the year ended 31 December:1988
Geheral Fund - Analysis of specific assets and liabilities headings
~oc/103 - page 4
FINANCIAL REPORT OF THE DIRECTOR-GENERAL
ON THE INTERIM ACCOUNTS OF UNESCO AS AT 31 DECEMBER 1988
FOR THE FINANCIAL PERIOD ENDING 31 DECEMBER 1989
Introduction
1. In accordance with the provisions of Financial Regulation 11.2, the Director-
General presents herewith his financial report on the unaudited interim accounts
of Unesco as at 31 December 1988 for the financial period ending 31 December 1989.
2. This report covers the regular programme and all extra-budgetary accounts
including the United Nations Development Programme. The accounts are presented on
twelve financial statements supported by six schedules. In the interest of eco-
nomy, some of the individual extra-budgetary accounts have been grouped together
in columnar form in order to reduce the overall number of individual statements
that are required, as follows :
(a) Self-financing Funds (Statement VIII);
(b) Welfare Funds (Statement IX);
(c) Special Accounts and Trust Funds (sub-divided into Programme and non-
Programme Accounts - Statements X/A and X/B).
3. The financial report begins with a tabular summary of the overall programme
expenditure and continues with a commentary on important budgetary, financial and
operating results connected with the individual financial statements. The signi-
ficant accounting policies of Unesco appear in a separate section of this docu-
ment, before the financial statements begin.
Proqramme expenditure - all sources of funds
4. Programme expenditure for 1988, as shown on the following table, covers the
following sources of funds :
(a) Regular and Participation Programmes (Statement I);
(b) Special Account for meeting the financial situation arising from the
withdrawal of a Member State from Unesco (Statement V);
(c) United Nations Development Programme (project costs) (Statement XII);
(d) Special Accounts and Trust Funds (Statement X/A) :
(i) United Nations sources;
(ii) Other extra-budgetary operational programmes.
BOG/103 - page 5
Expenditures incurred on construction (Statement VI), Special Account for end-of-
service grants and indemnities (Statement VII), Self-financing funds (Statement
VIII), Welfare Funds (Statement IX), Non-operational Special Accounts and Trust
Funds (Statement X/A), and the International Institute for Educational Planning
(Statement XI) are not included in this analysis.
Distribution of 1988 proqramme expenditure
bv source of funds
Proqramme
Regular and Participation Pro rammes (at current rates of exchange 3
Expenditure
$
168,192,757
Percentaqe 9 0
71.06
Special Account for meeting the financial situation arising from the withdrawal of a Member State from Unesco 277,079 0.12
United Nations Development Programme 30,823,949 13.02
United Nations extra-budgetary sources other than UNDP 9,938,037 4.20
Other extra-budgetary operational programmes 27,442,357 11.60
236,674,179 100.00 ----------- ------ ----------- -----_
STATEMENT I
Unesco General Fund - Interim Status of Appropriations as at 31 December 1988 for the financial period ending
31 December 1989
5. The appropriation of $ 350,386,OOO for 1988-1989 adopted by the General
Conference at its twenty-fourth session was increased by an amount of $ 38,895
resulting from donations and special contributions, thereby increasing the total
appropriation as at 31 December 1988 to $ 350,424,895.
BOG/103 - page 6
6. At its 129th session the Executive Board approved a proposal for budget
reductions submitted by the Director-General to balance the budget for 1988-1989.
These reductions required between-line transfers in order to absorb the following
mandatory expenditure in 1988-1989 for which provision had not been made in 24 C/5
Approved :
$
Absorption of Reserve for draft reso submitted by Member States
lutions
Mandatory increases in the Organizat contribution to the Medical Benefits
ion's Fund
Amortization of the account for end-of-service grants and indemnities
Amortization of capital expenditure of which an amount of $ 1,240,OOO was yet to be identified for transfer to Part VI from Part I at 21 December 1988 pending the Executive Board's decision regarding savings to be made in the cost of its own sessions and those of the General Conference
1 ,ooo,ooo
300,000
4,025,200
3,191,ooo
8,516,200 ----___--
7. The Executive Board also authorized two withdrawals amounting to $ 5,869,600,
out of the approved provision of $ 9,840,OOO under Part VII of the budget (Appro-
priation Reserve), for the purpose of :
$
(i) Financing statutory and inflation increases in staff salaries and allowances
(ii) Meeting increases in the costs of goods and services
5,737,100
132,500
Total 5,869,600 --------- ----_----
8. The balance remaining in the Appropriation Reserve at 31 December 1988 after
taking into consideration these withdrawals was $ 3,970,400. This balance may be
used by the Director-General with the approval of the Executive Board to meet
additional costs due to inflation in 1989.
~oc1103 - page 7
9. Obligations for the year 1988 amounted to $ 168,192,757 composed of expendi-
ture against Parts I to VII of the Budget of $ 162,709,238 which includes French
and Swiss francs expenditure translated at the standard rates of 6:45 and 2.01
respectively to the dollar, and $ 5,483,519 against Part VIII of the Budget. This
Part VIII currency fluctuation figure is the net result of two categories of
transactions - $ 9,422,901 being the extra cost of expenditure in French and
Swiss francs at actual rates of exchange as compared with the above-mentioned
standard rates, less a credit amount of $ 3,939,382 representing the difference
between the equivalent in US dollars of the contributions paid in French francs
converted at the exchange rate of FFr 6.04 to the dollar (the rate at which the
budget was voted) and the equivalent in US dollars of these contributions
converted at the United Nations operational rate of exchange applicable at the
time when these contributions were credited to a bank account of the Organization.
STATEMENT II
Unesco General Fund - Interim Income and Expenditure Account as at 31 December 1988
for the financial period ending 31 December 1989
10. Statement II shows the full income anticipated for the two-year financial
period 1988-1989 and voluntary donations to the Regular Budget received in 1988
totalling $ 38,895 approved by the Executive Board. As explained in a footnote
to the statement, Member States are required to remit one half of their assessed
contribution in each year of the biennium. Only part of the other income esti-
mated is expected to be received in each of the two years.
11. Graphic Figure I on the following page shows the Regular Budget contributions
brought to account,each month during 1988, in respect of the one half of the con-
tributions payable by Member States during the first year of the financial period.
12. During the year 1988, payment of contributions in respect of the year 1988
amounted to $ 148.9 million against an assessed total of $ 168.0 million, the
amounts assessed and paid in French francs having been translated into US dollars
at the approved budget rate of $ 1 = FFr 6.04, which represents 88.64%'of the
total payable during the year. The comparative figures in respect of the year 1986
were $ 117.5 million against an assessed total of $ 127.9 million, which repre-
sents 91.87% of the total payable during the first year of the preceding biennium.
~oc/103 - page 8
GRAPHIC FIGURE I
REGULAR BUDGET CONTRIBUTIONS BROUGHT TO ACCOUNT BY MONTH DURING 1988 IN RESPECT OF THE AMOUNT TO BE REMITTED IN 1988 FOR THE FINANCIAL PERIOD
1988 - 1989
JFMAMJ-JAS Q N D
MONTHS
Note : Contributions received in French francs have been translated at the approved budget rate of % 1.00 = FFR 6.04
~oc/103 - page 9
Although the percentage of contributions received has decreased compared with the
situation at the end of the interim year in the previous biennium, it should be
noted that in cash terms, Member States have paid almost 40% more in 1988 than in
1986.
13. As in previous biennia, Statement II of the interim accounts of Unesco incor-
porates miscellaneous income budgeted for the whole two-year financial period. A
detailed breakdown of the miscellaneous income received during 1988 compared to
the budget for the whole financial period is as follows :
(i) Miscellaneous Income Refunds of previous years'
expenditure Transfer from the Public
Information Liaison and Relations Fund
Contributions from Associate Members
Interest on investments and exchange adjustments (net)
Other receipts
Sub-total
(ii) Contribution of new Member States forj1986-1987
(iii) Contributions from the United Nations Development Programme for agency support costs for 1988-1989
(iv) Amortization of the Account for End-of-Service Grants and Indemnities
Estimated Actual miscellaneous miscellaneous
income income (1988-1989) 1988
$
250,000
50,000
143,742
120,000 (855,527) 41,698 40,454
605,440
9,880,OOO
4,025,200
$
261,519
143,742
(409,812)
4,437,561
4,025,200
Excess (receivable)
in 1989
$
11,519
(50,000)
(5,442,439)
Total 14,510,640 8‘052,949 ---------- --------- ---------- __------_
(6,457,691) ---___--- ---------
BOG/103 - page 10
The entry under interest on investments and exchange adjustments (net) is in
deficit because of losses on exchange suffered on holdings in French francs
contributed under the split-level assessment system. The deficit recorded under
this heading should in thecry be compensated by a credit balance under Part VIII,
currency fluctuation of the budget, at the time of the closure of accounts for the
current biennium.
STATEMENT III
Unesco General Fund - Assets and Liabilities as at 31 December 1988
Cash in hand and at bank
14. Out of the total balance of $ 25,624,274, an amount of S 3,324,246, was held
as cash in hand at Headquarters and in bank accounts at Field Offices, an amount
of $ 8,997,594, was held on current accounts and a total of $ 13,302,434, was held
on deposit accounts. Most of the total balance in current accounts, represents US
dollar and French franc holdings, on which special arrangements have been nego-
tiated for interest to be received, equivalent to that available on short-term
bank deposits.
15. As in the previous year, most Unesco current accounts maintained at banks
were pooled by currency irrespective of the source of funds, in order to reduce
the overall number of bank accounts required. A breakdown of the currencies held
in current accounts by Unesco for all programmes and accounts appears on Annex 1.1
to this document. Funds in currencies other than US dollars are translated at the
official operational-exchange rates prevailing for the United Nations System at
31 December 1988. -
Contributions receivable from Member States
16. Details of the amounts due from Member States in respect of assessments for
the current and previous financial periods, together with arrears payable in
annual installments are shown on Schedule 2 and Annexes 2.1 to 2.5 to this docu-
ment.
~OC/103 - Page 11
17. Contributions denominated in French francs have been translated at the
approved budget rate of $ 1 = FF 6.04 for the purposes of Schedule 2. Any differ-
ence between the equivalent in US dollars of the contributions translated at FF
6.04 and the equivalent in US dollars converted at the United Nations operational
rate of exchange applicable at the time when they were credited to a bank account
of the Organization, has been debited or credited to Part VIII (Note 2 of State-
ment I).
Advances to finance capital expenditure not Vet amortized
18. In accordance with 21/C Resolution 34.21, the General Conference authorized
the Director-General to make use of the Organization's own cash balances for the
financing of construction costs. Consequently, as at 31 December 1988, a total of
$ 3,034,633, had been advanced from the General Fund, and $ 8,423,617 from the
Working Capital Fund. These advances were made to finance the improvement and
extension of Conference facilities and extension of office accommodation at head-
quarters (Statement VI).
Capital Assets (Schedule 5)
19. The construction costs of the Headquarters premises at Place de Fontenoy are
shown at $ 15,960,192. The land on which the buildings are located is rented from
the French Government at a nominal rent of French francs 10 per annum and the land
lease covers a period of 99 years starting with the year 1953. The balance of the
loan due to the French Government as at 31 December 1988 for the construction of
the Place de Fontenoy premises, which is classified in the accounts as a long-term
liability, amounted to FF 885,070 (equivalent to $ 151,036).
20. Also included- under the heading of Capital Assets are the construction costs
of the Headquarters Fifth Building $ 7,898,954 (1 rue Miollis). The land on which
the Fifth Building is located is rented from the French Government at a nominal
rent of French francs 100 per annum and the land lease covers a period of 84 years
starting from 1 January 1969.
21. The construction costs of the Industrialized Building, situated at rue
Francois Bonvin, have been capitalized at $ 703,766, which represents the total
expenditure of FF 4,627,092 incurred for that Building, translated at variable
rates of exchange.
BOG/103 - page 12
22. On the basis of the latest insurance valuation of FF 14,694,500, the Chateau
du Bois du Rocher and adjoining premises are taken into account as at 31 December
1988 at $ 2,507,594.
23. The Ocampo villa in Buenos Aires has been valued in the same manner as the
Chateau du Bois du Rocher, namely land is taken at a nominal valuation of $ 1 and
structures are included at their insurance valuation of $ 250,000.
24. An agreement has been signed between Unesco and FIPOI (Property Foundation
for International Organizations) of Switzerland for the purchase of three floors
of a building situated at 17 Route des Morillons, Geneva, to house the Inter-
national Bureau of Education. Finance has been assured by a donation of Swiss
francs 2,255,300 by the Conseil d'Etat of the Republic and Canton of Geneva and by
a loan amounting provisionally to Swiss francs 4,000,OOO from FIPOI bearing
interest at the rate of 3% per annum and repayable, from 31 December 1984 to
31 December 2013, by 30 fixed annual installments of Swiss francs 200,000. This
initial 30-year repayment schedule will probably be revised, however, to take into
account the decision of the Swiss authorities to allow the postponement beyond
31 December 2013 of annual payments normally falling due on 31 December 1986 and
1987, and, possibly of additional interest charges. When the final construction
costs of the building are know, an amendment to the existing contract will be
signed and the building will be brought to account. The land on which the
building is situated has been made available by the Republic and Canton of Geneva
for a period of 99 years.
Interest set aside for the Incentive Scheme for
prompt pavment of contributions
25. In accordance with 24 C/Resolution 35.2, an incentive scheme has been intro-
duced effective 1 January 1988 for a trial period of four years, whereby interest
earned on investments of the General Fund for each financial period, excluding
investments of the Working Capital Fund, shall be distributed to Member States
that had paid their contributions in full for each year of the financial period in
question. The appropriate share of interest so calculated shall be distributed to
each eligible Member State at the end of the first year of the two-year financial
period following that in which such interest was brought to account. As at
31 December 1988, an amount of $ 1,563,868 has been set aside under this incentive
scheme and it together with interest earned on investments of the General Fund in
1989, shall be distributed to each eligible Member State at the end of 1990.
BOG/103 - page 13
Other Assets and Liabilities
26. Analyses of the following assets and liabilities headings may be found in
the information appendix 2 at the end of this financial report as follows:
(i) Accounts receivable and other debit balances;
(ii) Sundry credit balances;
(iii) Deferred income.
STATEMENT IV
Working Capital Fund
27. At its twenty-fourth session, the General Conference decided to establish
the level of the Working Capital Fund at $ 15 million for the financial period
1988-1989 (24 C/Res.36.1). Schedule 3 gives the details on the amount assessed on
the individual Member States and related advances received or outstanding as at
31 December 1988.
28. The cash position of the General Fund at the end of each month of the
year 1988, net of advances for construction accounts, is shown on Graphic
Figure II on the following page. The cash position of the Organization based on
the total resources of the General Fund together with the Working Capital Fund
(excluding extra-budgetary resources) is also shown on the same graph.
STATEMENT V
Special Account for meeting the financial situation arising from the withdrawal of a Member State from Unesco
29. In accordance with decision 4X EX/Decision 2, paragraph III 7 d taken by the
Executive Board at its fourth special session in February 1985, the Director-
General opened a "Special Account for meeting the financial situation arising from
the withdrawal of a Member State from Unesco", into which contributions could be
paid, and against which expenditure for activities approved by the General
Conference could be charged. It is expected that the balance remaining on this
account of $ 691,639, as a 31 December 1988 will be expended by the end of the
biennium 1988-1989.
BOG/103 - page 14
GRAPHIC FIGURE II
CASH POSITION OF THE REGLrLAR BUDGET BY MONTH DURING 1988
0
v3 =r
i-i:
0 i.‘.
f-j
I;<, i:;: ::;: ;:i:
:;.a ;_i-
~
$8 :::-
:::: i-i: :::: g: ::,a :-
$1: ;:;- ::;: i:i 1::: ;:;: ::*a :::
._
=r cu
co . . :.: .:-: :.: :::
\o .i.j _. . .;:i .:-: .:.:
i
.::: ..-; ,a:: .i:i .:-z ._..
.:-: ::,a j: . . . . d .I.: .i.f
, -::.
a - . ;T\D
03 ::
r’ :..I .*.I 1::: y::
J F M A M
l!Irzl $d::..:;,*: :.+C.+ IIncorpbrating Construction Accounts
. _. . . . . . . x.x.:-:.:. III ._. ._. ._. ._ i-:':'.K.I-I- IIncorporating Construction Accounts and
'Working Capital Fund
BOG/103 - page 15
STATEMENT VI
Improvement and Extension of Conference Facilities and Extension of Office Accommodation at Headquarters
30. At its 21st session the General Conference authorized (21 C/Resolution
34.21) the Director-General to undertake improvements and extensions to existing
premises up to a maximum cost of French francs 80,047,000, exclusive of taxes. As
at 31 December 1988, the total expenditure incurred was $ 11,887,838 (FF
79,718,X0).
31. The entire financing for this project as at 31 December 1988 has been
provided from the resources of the General Fund and the Working Capital Fund. The
first amortization installments of the cost of these improvements and extensions
amounting to $ 187,335, was provided from the 1984-1985 budget, and, in accordance
with 24 C/Resolution 36.2 Part II, the unamortized balance will be eliminated no
later than 31 December 1993 by ensuring that appropriate provision is made in
Part VI of the budgets of the three biennia commencing with 1988-1989. The neces-
sary steps are being taken to provide the 1988-1989 instalment of amortization
through budget austerity measures; an amount of $ 251,033 has been provided in
1988 for this purpose, in addition to the amount of $ 1,279,267 provided to final-
ize the amortization of the sixth building (Bonvin). However, an amount of
$ 1,240,OOO has yet to be identified for transfer from Part I to Part VI of the
budget, to complete the 1988-1989 portion of the six-year plan decided at the 24th
session of the General Conference.
STATEMENT VII
Special Account for end-of-service Grants and Indemnities
32. Following Resolution 38 adopted by the General Conference at its twenty-third
session and Decision 7.6 of the Executive Board at its 125th session, the
Director-General established a Special Account for end-of-service Grants and
Indemnities to be financed by two transfers totalling $ 10,000,000, from the
excess in Miscellaneous Income for 1984-1985, it being understood that the amount
should be replenished at no extra cost to Member States and that the benefit to
Member States of such excess should not be forfeited but only deferred until
31 December 1993 at the latest. The notional interest on this special Account at
BOG/103 - page 16
31 December 1988 amounted to $ 1,233,144, and a replenishment for 1988-1989 of
$ 4,025,200 has been made which leaves an amount of $ 7,207,944 to .be restituted
to Member States in 1990-1991 and 1992-1993 as well as future interest that could
be earned thereon.
33. Decision 7.4 taken by the Executive Board at its 130th session, authorized
the Director-General to finance, on a temporary basis, further expenditure of
$ 830,000 from the General Fund, pending the adoption of a decision by the General
Conference at its twenty-fifth session concerning modes of financing. As at
31 December 1988, the total expenditure on this account amounted to $ 10,235,834.
STATEMENT VIII
Self-financing Funds
34. Statement VIII groups in tabular form those special accounts which have been
established over the years to identify certain activities that support themselves
from the revenue they generate. The Organization retains residual rights of
ownership in the accumulated surpluses of these accounts.
35. The following are the results of the operation of these funds for the year
1988 compared to 1987 (deficits are shown between brackets) :
Public Information Liaison and Relations Fund
Publications and Auditory and Visual Material Fund
Funds-in-Trust Overhead Cost Account
Utilization of Headquarters Fund
Special Account for the Support Costs Contribution for UNFPA
s B
68,425 (65,050)
335,922 470,538
(1,286,383) (2,869,610)
217,534 178,ti20
262,346 22,796
BOG/103 - page 17
36. The Public Information Liaison and Relations Fund which recorded a deficit in
1987, has returned to surplus in 1988. Both the Public Relations Activities and
Philatelic and Numismatic Programmes of this fund recorded surpluses in both 1988
and 1987. The coupons programme, however, still had a small deficit which at
$ 1,014 was much improved compared with the deficit of $ 175,751 for 1987.
37. The deficit on the operations of the Funds-in-Trust Overhead Costs Account
has been reduced from $ 2.9 million for 1987 to $ 1.3 million for 1988. Further
economy measures have been taken, notably by a reduction in the number of posts
financed from the account and the deficit continues to diminish during 1989.
Further measures will be taken if income does not improve from increased extra-
budgetary activity. It is to be noted that the reserves of this account still
remained at the satisfactory level of $ 3.9 million at the end of 1988.
STATEMENT IX
Welfare Funds
38. This statement groups, in tabular form, accounts that have been established
in connection with staff welfare activities. A further sub-grouping has been made
to differentiate between the Medical Benefits Fund, Staff Compensation Fund and
Staff Housing Loan Fund, which are funded by the Organization (50% only for the
Medical Benefits Fund since members contribute on an equal basis with the Organi-
zation), and Stafi Funds which support themselves from the revenue they generate
namely the Unesco Staff Savings and Loan Service, Unesco Commissary Funu and
Unesco Restaurant SeWices.
39. The following are the operational results of these funds for the year 1988
compared to 1987 (deficits are shown between brackets) :
BOG/103 - page 18
UNESCO FUNDS
Medical Benefits Fund
Staff Compensation Fund
Staff Housing Loan Fund (interest paid to General Fund)
1988 1987
B $
(1,424,276-i (758,609)
51',965 34,963
87,663 98,482
STAFF FUNDS
Unesco Staff Savings and Loan Service
Unesco Commissary Fund
Unesco Restaurant Services
16,390,384 15,460,540
(17,386) 35,585
15,030 117,134
40. The deficit on the Medical Benefits Fund has been the subject of a compre-
hensive report submitted to the Executive Board at its 131st session (document 131
EXj35). The Executive Board has decided to defer any decision on the question of
the Medical Benefits Fund to its 132nd session.
41. The Unesco Commissary Fund has experienced a deficit in its 1988 operations,
as a result of which its Management Committee is considering further cost cutting
measures, with a view to restoring financial equilibrium to the Fund.
STATEMENT X/A
Special Accounts and Trust Funds (excluding UNDP operations)
42. This statement presents the balances at the beginning of the year, the
receipts and disbursements effected during 1988 and the balances at 31 December
1988 in respect of special accounts (mainly financed from assessed or voluntary
Government contributions) and trust funds administered by the Organization.
43. A comparison of the contributions and other amounts received, disbursements
made and the account balances at 31 December 1988 over the last three years is
provided below:
BOG/103 - page 19
1988 1987 1986 (in thousands of dollars)
Opening balance 69,171 75,438 77,539
Receipts 46,299 35,961 37,038
115,470 111,399 114,577
Disbursements 40,206 42,228 39,139
Closing balance 75,264 69,171 75,438 _-__--~___-__--_-------~---~
By reference to this table, it will be seen that receipts have increased by $ 10.3
million in 1988 compared with 1987, but that disbursements have fallen by $ 2.0
million during that year. The closing balance at end 1988 has risen by $ 6.1
million to $ 75.2 million, which will hopefully provide the financing base for an
increase in future extra-budgetary operational activities.
STATEMENT XII
United Nations Development Programme
44. Statement XII presents the status of funds of the United Nations Development
Programme (UNDP) activities executed by Unesco for 1988 and Appendix 1 gives the
breakdown of expenditure by country.
45. In 1988 expenditure for Unesco-executed UNDP projects was $ X),823,949, which
is an increase of 12.4 per cent over that for 1987. A comparison of the breakdown
by project delivery, over the last three years is provided below:
1988 1987 1986 $ 000s 9 0 $ 000s 9 0 $ 000s %
Project personnel 12,052 39.0 12,376 45.1 14,694 41.8
Training 6,323 20.5 4,942 18.0 7,413 21.1
Equipment 7,968 25.8 6,614 24.1 9,352 26.6
Sub-contracts 3,305 10.7 2,262 8.3 2,248 6.4
Miscellaneous 1,176 4.0 1,217 4.5 1,420 4.1
Total 30,824 100.0 27,411 100.0 35,127 100.0 __----_------___--______________________------------- __-----------___--______________________-------------
BOC/l03 - page 20
46. The decline in the percentage that project personnel costs bear to the total
is due to the increase in the proportion of services of national professionals,
which accounted for 65 per cent of all work-months delivered by Unesco in 1988,
against 57 per cent in 1987 and 53 per cent in 1986. This trend is even more
marked if the period 1980-1981 is taken as a point of reference, when the services
of national professionals accounted for only 14 per cent of work-month delivery.
The average cost per man-month has declined from $ 5,375 per work-month in 1981 to
$ 2,680 in 1988 because national professional costs are much lower than inter-
national expert costs. The ratio of the relative cost between international
experts and/or consultants to national professionals in 1988 has remained around
10 to 1, at $ 6,487 per work month for international expertise against $ 623 for
national professionals.
47. After many years of decline in absolute dollar terms, the UNDP implementation
rose to $ 30.8 million in 1988 compared with $ 27.4 million in 1987. It is hoped
that this improvement in UNDP programme delivery will continue.
BOG/103 - page 21
SIGYIFICAYT ACCOCYTISG POLICIES OF UNESCO
1. ALL FUNDS (Statements I to XII)
(a) Unesco accounts are maintained in accordance with the Financial Regulations of Unesco as adopted by the General Conference, the rules formulated by the Director-General as required under the regulations. special regulations for Trust Funds r Reserve or Special Accounts established by the Director-General, procedures issued in the Unesco Yanualt and administrative instructions issued by the Comptroller.
(1)) The financial period of the Organization is a biennium and consists of two consecutive calendar years, beginning with an even-numbered year.
(cl Unesco does not present a consolidated statement of income and expenditure or assets and liabilities but a note to the statement of assets and liabilities of the General Fund records that Unesco has residual rights of ownership in all Self-Financing funds and those h’elfare funds not held in a trustee capacity.
((1) Translation of currencies. The accounts of the Organization are presented in United States dollars. Accounts maintained in other currencies are converted into United States dollars at the time of the transactions at operational rates of eschange established for United Sations programmes as applied by- Unesco. At year-end, accounts expressed in currencies other than United States dollars are translated at the applicable rates of eschange then prevailing. Unliquidated obligations of not less than S 3,000 incurred in currencies other than US dollars are revalued at rates of eschange prevailing at the closure of the accounts.
7 -. GESERAL FUND INCLUDING REGULAR BUDGET (Statements I to III)
(a) The income and espenditure and asset.s and liabilities are recorded and reported on the accrual basis of accounting.
(bl 50 provision is made for accrued annual leave or repatriation grant entitlements since such costs are charged to the budget of the financial period when paid.
(cl For the Regular Budget of the Organization all disbursements in French francs ahd Swiss francs are translated at the standard rates of FF 6.15 and SF 2.01 respectively to one US dollar and the difference between the translation at standard and .operational rates of exchange is transferred to a separate appropriation line of the budget; unliquidated obligations are similarly brought to account at the closure of each year. Cont.ributions to the budget are assessed in French f rants and U.S. dollars. Any difference between the equivalent in U.S. dollars of the contributions payable in French francs converted at the approved budget rate and the equivalent in U.S. dollars of these contributions converted at the United Nations operational rate of exchange applicable at the time when these contributions are credited to a bank account of the Organization is debited or credited to Part VIII of the Regular Budget.
BOG/103 - page 22
(d) Income other than assessed contributions or donations to the budget:
(i) Interest earned on investments of the General Fund, escluding investments of the Working Capital Fund, is distributed to eligible Yerrtber States under an incentive scheme for prompt payment of contributions. Interest on investments of the resources of the Korking Capital Fund is reported as miscellaneous income: on the closing of the accounts at the end of each financial period, the balance of the exchange variation account, is added to or deducted from such interest.
(ii1 Refunds of expenditure !;hich had been charged in the same financial period against the budgetary accounts are credited against the same accounts, but refunds of espenditure relating to prior financial periods are credited to miscellaneous income.
(iii) All moneys accepted for purposes specified by the donor have been treated as Trust Funds or Special Accounts. Ho&ever, moneys accepted
no purpose is specified have been treated as
(iv) The proceeds from the sale of surplus propert!- are credited to miscellaneous income.
(v) Contributions from the United Sations DeVelOpNtent Prqgramme to Unesco for .Igenc\_- Support Costs of the current financial period are treated as other inccme because related support costs espenditure is integrated vith that of the regular budget.
(vi) Any excess or deficit in miscellaneous income as compared with that estimated is carried forward and adjusted against miscellaneous income of the first available future financial period.
(e) Fised assets - furniture, equipment and motor vehicles are not included in the assets of the Organization. Acquisitions are charged against budgetary accounts in the year of purchase. However, the total cost price of all fised assets held by Unesco is shown as a footnote to Statement III.
(f) Capital assets - buildings are reported under the historical cost convention except for donated properties where land is shown at nominal valuation and Structures at insurance valuation. No provision is made for depreciation of buildings. Yajor construction in progress is capitalized when a project is completed. ?laintenance and repairs are charged against the appropriate budgetary accounts. :
3. SPECIAL ACCOUNT FOR YEETING THE FINANCIAL SITUATION ARISING FROM THE WITHDRAWAL OF A #E;YBER STATE FROM UNESCO (Statement 1’)
This account is presented on the cash basis for income and on the accrual basis for espendi ture.
BOG/103 - page 23
4. SPECIXL .4CCOUXTS AND TRUST FLNDS (Statement Ku)
(a) These are reported on the receipts and payrrlents basis of accounting, except for interest receivable on pooled bank deposit accounts which is reported on the accrual basis.
(b) Provision for repatriation grant entitlements is established in a Terminal Paynlents Fund by appropriate transfers frorrr Special Accounts and Trust Funds.
(c) A Funds-in-Trust Overhead Costs Account has been established to perrrlit central administration of support costs charged to Trust Funds and Special Qcounts in accordance with relevant agreements and/or financial regulations. A separate SUppOrt costs account is maintained, however, for the United Sations Fund for Population Activities.
UXITED KI\TIO?;S DEVELOP?lENT PROGRA?ME (Statement XII)
(a) The accounts for the programwe are presented in accordance with UNDP accounting policies and in the form prescribed by WDP which show espenditure on an accrual basis of accounting and income on the basis of cash drawn (plus miscellaneous income) to finance project and support cost espenditure.
(b) The following criteria are applied for the recording of expenditure and unliquidated obligations by components in project accounts at \-ear-end:
Espert and other Costs relating to the period of contractual service project personnel: between 1 January and 31 December of the current year.
Travel on official business :
Cost of travel taking place in the current year; as well as cost of travel which commences before the end of the current year but estends into the nest future year.
Sub-contracts: Payments falling due in the current year according to the terms of the contract or payment schedule.
Fellowships: Cost of the fellowship from the anticipated date of commencement of study to completion of study or 31 December of the current year, whichever is earlier.
Group training: The full cost of any training activity which was held in the current year. In the case of meetings beginning in the current year and ending in the next future year, the full cost is charged to the current year.
Equipment: The full cost of purchase orders and contracts entered into prior to the end of the current year, based upon a signed contractual agreement or a firrrl irrevocable order placed with the supplier whether or not delivery and/or payment have taken
BOG/103 page 24
Yiscel .laneous
place: or been scheduled to take place in the current year.
Cost of events occurred (e.g. hospitality), goods or services delivered or firm orders placed for delivery in current year.
(c) Lnliquidated obligations remain available for twelve months following the end of the year they are established to meet payments for related liabilities. At the end of that tvelve-month period savings or over-espenditure resulting from the liquidation of prior year’s obligations are credited or debited to the specific project. which had originally been charged when the obligation was established. In those cases uhere it is known that a liability to pay still exists, the amount required for payment is retained in a budgetary-controlled account payable.
(d) Commitnients for future years are not included in the financial statements, but are controlled through separate project accounting records.
(e) Yo provision is made for accrued annual leave or repatriation grant entitlements since such costs are charged to the programme w’h*en paid.
(f) Equipment purchased for projects is charged as current espenditure. tihich includes purchase costs, shipping and insurance. For cant rol purposes, inventory records are kept, at purchase costs, outside the accounts: these records cover all equipment classified as non-expendable, i.e. items of equiixrlent that have a serviceable life of at least five l-ears and in respect of which the cost per item esceeds US dollars 400.
6. OTHER FL’XDS (Statements VII VII, VIII, IX and SI)
(a) The income and expenditure and assets and liabilities of these funds are recorded and reported on the accrual basis of accounting.
(b) So provision is made for accrued annual leave or repatriation grant entitlement since such costs are charged to the budget of the financial period uhen paid.
GENERALFUND INIERIM SIA’IUS OF APPROPRIATIONS AS AT 31 DECEMBER 1988
FOR THE FINANCIAL PERIOD ENDING 31 DECEMBER 1989 (Expressed in US dollars)
Appropriations Expenditure
Statement I Page 1 of 3
Appropriation line Other Unliquidated Unobligated
Original credits Transfers Revised Disbursements Obligations Total balance
Part I 1 2 3 4 5
Part II 1I.A
I II
III Iv V
VI VII
VIII Ix X
XI
GENERALK%ICYANDDIREXIION General Conference Executive board Directorate Services of the Directorate Participation in the Joint Machinery of the United Nations System
5,425,900 ( 800) 5,425,lOO 454,734 63,915 518,649 4,906,451 6,358,900 11,500 6,370,4(X 2,582,06O 72,864 2,654,924 3,715,476 1,027,400 7,800 1,035,200 563,951 6,694 570,645 464,555
12,713,900 302,400 13,016,300 6,111,134 51,131 6,162,265 6,854,035
1,023,200 ( 7,700) 1,015,500 343,230 166,496 509,726 505) 774
TYrAL wart I) 26,549,300 313,200 26,862,500 10,055,109 361,100 10,416,209 16,446,291
Reflection on world problems 1,825,900 Education for all 26,230,900 Cmmunication in the service of man 9,966,900 The formulation of education policies 28,630,300 Education, training and society 13,341,400 ‘Ihe sciences and their application 22,910,m Information system 10,250,400 Principles of action for development 12,008,OOO Science, technology and society 5,730,4Oo ‘Ihe human environment 26,038,100 Culture and the future 22,634,5(X
17,857 ( 3,038 (
I
I (
18,000 (
62,200) 1,781,557 742,588 158,529 901,117 880,440 144,324) 26,089,614 10,490,414 1,981,OOl 12,471,415 13,618,199 162,200) 9,804,700 3,864,667 705,997 4,570,664 5,234,036 578,919) 28,051,381 11,981,277 1,478,878 13,460,155 14,591,226 112,990) 13,228,410 5,635,436 893,887 6,529,323 6,699,087 362,400) 22,547,8(X 9,824,307 .1,585,815 11,410,122 11,137,678 109) loo) 10,141,300 4,228,432 642,545 4,870,977 5,270,323 39,200 12,065,200 5,822,912 531) 149 6,354,061 5,711,139 62,600) 5,667,800 2,482,429 304,429 2,786,858 2,880,942
377 ) 300) 25,660,8(X 11,251,552 1,406,770 12,658,322 13,002,478 366,600) 22,267,900 9,520,124 1,228,360 10,748,484 11,519,416
Appropriations Fkpenditure
Statement I Page 2 of 3
Appropriation line Other Unliquidated Unobligated
Original credits Transfers Revised Disbursements Obligations Total balance
XII XIII XIV
1I.B 1 2 3 4
5
Part III Part IV Part V Part VI
The elimination of prejudice 1,796,800 ( 27,900) 1,768,900 616,748 126,935 743,683 1,025,217 Peace and humn rights ’ 5,243,300 ( 95,667) 5,147,633 2,080,264 545,014 2,625,278 2,522,355 Status of warn 415,300 10,100 425,400 182,585 3,678 186,263 239,137
Sub-total 1I.A 187,022,400 38,895 ( 2,412,W) X%,648,395 78,723,735 11,592,987 90,316,722 94,331,673
GEtEGUPRCXBWEA(JIWITB CopVtight 1,542,300 2,200 1,5vt,500 589,254 73,381 662,645 881,855 Statistics 4,264,OOO 66,200 4,330,200 1,826,282 134,409 1,960,691 2,369,509 Unesco Courier and periodicals 4,148,400 ( 2,700) 4,145,7(x 1,778,386 144 ) 535 1,922,921 2,222,779 Fkternal Relations and Public
Information 22,756,500 93,200 22,849,700 10,754,2&l 717,942 11,472,142 11,377,558 Participation Progranm (Note (1))
Sub-total II .I3 32,711,200 158,900 32,870,100 14,948,132 1,070,267 16,018,399 16,851,701
Total (Part II) 219,733,6&l 38,895 ( 2,254,OOO) 217,518,495 93,671,867 12,663,254 106,335,121 111,183,374
F5tcxws SUPPORTING SERmcEs 29,450,400 458,000 29,908,400 14,574,948 152,570 14,727,518 15,180,882 CENERAL ADMINIm SERVICES 25,020,900 783,900 25,804,8(X 12,897,270 283,291 13,180,561 12,624,239 m SERVICES 25,716,800 ( 407,700) 25,309,lOO 10,725,473 -1,631,223 12,356,696 12,952,404 CAPITAL ETxEmDIluRE 1,364,OOo 1,951,ooo 3,315,Ooo 1,568,424 99,509 1,667,933 1,647,067 RESERVE FOR IXAET mL.urIoNs ( l,OOO,ooo) l,~,@)O LWXTIZATI~NOF’I~-IEA~~~~NTF~R
ENDX)F-SERVICE GRANIS AND INDRINITIFS 4,025,m 4,025,m 4,025,200 4,025,200
TurAL (parts I to VI) 326,835,WCI 38,895 5,869,6(X) 332,743,495 147,518,291 15,190,947 162,709,238 170,034,257
m 0 c-l \ I-. 0 w
Appropriations Expenditure
Statement I Page 3 of 3
Appropriation line Other Unliquidated Unobligated
Original credits Transfers Revised Disbursements Obligations Total balance
Part VII APF%OPRIATIoN RESERVE 9,~,~ ( 5,869,600) 3,970,W 3,970,400 Part VIII - E-LLKnJATIoN (Note (2)) 13,711,OOo 13,711,ooo 4,956,828 526,691 5,483,519 8,227,481
Total Appropriation 350,386,OCO 38,895 - 350,424,895 152,475,119 15,717,638 X8,192,757 182,232,138
Note 1: In the implmentation of 24CAksolution 19, expenditure incurred in respect of the Participation Progmnne appears under the individual paragraphs of Part II - Programne Operations and Services, as approved on the basis of requests received.
Note 2: Disbursrments under Part VIII Currency Fluctuation include a credit amount of $3,939,382 representing the difference between the equivalent in US dollars of the contributions paid in French francs converted at the exchange rate of FP 6.04 to US$ 1 and the equivalent in US dollars of these contributions converted at the United Nations operational rate of exchange applicable at the time when these contributions were credited to a bank account of the Organisation.
om 0 \
0’ w
EOC/103 - page 28
Statement II
lNlERD1 INCOE A??J EPlZVl~W ACCOLW AS AT 31 DECXVEER 1988 FCR THE FIXWX\L PERIOD !ZQlIKG 1989
Eqressed in US Dollars)
YEXBER STATES ASSESSED CWIRIBUI’IONS FOR 1988-1989 (Xote (a) 1 335,875,360
Xiscellaneous income Refund of previous years’ expenditure Transfer from the Public Information, Liaison and Relations Fwd
Contributions from Associate hkmbers Interest on investments and eschance adjustments (net) Other receipts
Colltributions from nev Member States for 1986-1987
Contributions from the United Xations tkvelopnent Frogranmle for a~enq~ support costs for 1988-1989
.‘knortizaticn of the &count for End-of-Service Grants and Indemnities (Statements I and VII)
OTHER CREDITS
Donations 38,895
(Xote (b))
(Yote cc) 1
250,000
50,000 143: 742 120,ooo 41,698
--
9,880,0X?
4,025,200 14,510,640
TOTAL INco?tE 350.424.895
Deduct I
Total espenditure (Statement I) x8,192,757
Ihm EIALANCE FOR THE ETNAXCIAL PEIUOD ENDING 31 DEEMBIZ 1989
Notes :
182,232,138
(a) The Financial Regulations provide for ,the Director-General to request Member States to remit one half of their contribution for the two-&x financial period in the first ywr and the other half in the second year (See’schedule 2).
(b1 Miscellaneous Income estimates cover the whole two-year fiinancial period. Part of the Miscellaneous Incune is expected to accrue in the first year and part in the second.
(4 Contributions shown as due from UNDP for agency support costs similarly cover the whole two-y-r period. Only part of these contributions is expected to be received during the first year and part during the second.
BOG/103 - page 29 Statement III
uNEscocENERALEuND ST- OF AS!EIS AND LIABILITES AS AT 31 DECEMBER 1988
(Expressed in US dollars)
Cash in hand aud at bank (Schedule 1) 25,624,274 Contributions receivable from Member States (Schedule 2) 197,315,610 Rs,timated other incane receivable during 1989 6,457,691 Accounts receivable and other debit balances (Appendix 2) 5.281.882 hue from other funds (Schedule 4) 4,279,376
Total current assets 238.958.833
Long-term assets (Note la))
Housing Loan E’und (Statement IX) 1,084,669 &lvances to finance capital expenditure not yet amortized 3,034,633 Capital assets (Schedule 5) 57,745,848
Total long-term assets 61,865,150
Total assets 300,823,983
LIABILITIES
Current liabilities
&liquidated obligations (Statement I) Sundry credit balances @ppendix 2) Due to other funds Ckhedule 41 Deferred incane (Appendix 2) hterest set aside for the Incentive Scheme for praxpt payment of contributions
Total current liabilities
Long-term liabilities
Loan due to French Government for construction of initial Headquarters premises
(Note (b) 1
15,717,638 11,752,248 20,505,072 1,x4,489
1,563,868
50,703.315
151,036
Total liabilities
ExESsoFASSEISmkRLIm1LITIEs
50.854.351
249,969,632
Represented by:
Interim balance of incum and expenditure as at 31 December 1988 (Statement II) 182.232.138 Budgetary surpluses - net klxdule 6) 10,142,682 Invesbmnt in capital assets Ckhedule 5) 57,594,812
249,969,632
(a) Investment in equipment, furniture and motor vehicles as at 31 December 1988 amounted at cost price to $17.145.348.
(b) Unesco retains residual rights of owrwrship in the net assets of the funds tabulated in Statement VIII and the following Welfare E+unds tabulated in Statement IX: Medical Benefits EXmds, Staff Gmpensation fund, Staff Housing Loan Fund.
BOG/103 - page 30
Statement IV
STATEM%I OF ASSEB AND PRINCIPAL OF ‘IHE EUND AS AT 31 D- 1988
(Expressed in US dollars)
ASSETS
Cash at bank (Schedule 1)
Advances to finance capital expenditure not yet amortized (Note)
Advances receivable from Member States (Schedule 3)
6.568.423
8.423.617
7.960
Total Assets equivalent to Principal of the Fund $ 15.Om.000
Note : The Working Capital Fund has been used to absorb that part of capital expenditure not yet amortized that could not be financed by the General Fund as at 31 December 1988
BOG/103 - page 31
Statement V SPECIALACCaMTFORMEEITNGlHJZFINANCIALSFDJATIONARISINC
FROMTHEWTDRWWLOFAMEMBERSTATEFRMUNESCO IN~ANDEXPENDIlUREAoUNrASAT31DEcEMBER1988
S'lYm OF ?sSETS AND LIABILITIES AS AT 31 DECEMBER 1988 (Expressed in US dollars)
Surplus as at 1 January 1988
Interest
Total
ExPENDrIuRE General Policy and Direction 1. General Conference 2. Executive hoard Lfajor Programe IW
II Education for all III Gnnnunication in the service of man IV The formulation and application of education policies V Education, training and society
VI ?he sciences and their application to development VII Information systems and access to luwwledge
VIII Principles, methods and strategies of action for development M Science technology and society XThe human environment andterrestialandmarine resources
XI Culture and the future XtI The elimination of prejudice, intolerance, racism and apartheid
XIII Peace, international understanding, human rights and rights of people General Prograrnne Activities IIEI
1 Copyright 4 External Relations and Public Infonmtion
Total 181,812
Staff Costs Bureau of Studies, Action and Co-ordination for Development
Social and HLIIRan Sciences Culture and Gmammication
50,342 19,126 25,799
Total Expenditure
Ekcess of income over ekpenditure as at 31 Dew&x 1988
Represented by: Assets - due franGeneral Fund Less: Unliquidated obligations
EXCF.SSOFASSEI.SOVERLIABILITIES
866,029
101,889
( 12,870) 3,675
( 12,200) 6,398
( 2,196) 5,710
13,767 ( 124) ( 18,389)
21,293 18,374 70,550
( 10,424) 3,895
291 94,062
95,267
968,718
277,079
( 277,079)
931,729 240,090
s 691,639
Note: Figures in brackets represent savings on liquidation of obligations
~0~1103 - page 32
Statement VI
IMPROWIENI AND JzxlENs1m OF CONFERENCE FACILITIES AND EXTENSION OF OFFICE ACCCMQDATTON AT HENQUARTERS
STATEPlINY OF EXPENDITURE U-F’ To 31 DECEMBER 1988 AND STATIXNT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 1988
(&pressed in US dollars)
.PATENENlY OF EXPENDITURE
CCN.SIRUCrIoN am-S Building Costs
Contracts for preparation of site Architects and consultants Building contracts Purchase of equipment and fixtures Other expenses
18.764 933.138
8.359.955 1.711.492
108.309
Total building costs 11.131.658
Headquarters planning office 756.180
Total construction costs 11.887.838
STATlZlEN- OF ASSEIS AND LIABILITIES
Construction costs to date (Note) Sundry debit balances
11.887.838 85
LIABILITIES Due to General and Working Capital Funds 11.458.250
Represented by:
MEMBER SrATEs’ DyJ-rN Budgetary appropriations Exchange variation account
11.887.923
429.673
438.368 ( 8.695)
$ 429.673
Note: In addition to construction costs financed fran this account, capital czqmditure estimated to total $669,132 for Improvement and Extension of Conference Facilities and the Extension of Office Accomnodatiou at Headquarters has been financed fran the Regular Budget and the Utilization of Headquarters Fund up to 31 December 1988. These additional costs will lm included in the total capital value of the buildings that will later be reflected in the Unesco General Fund, Statement of Assets and Liabilities, in respect of this capital construction project.
BOG/103 - page 33
Statement VII
SPECIAL ACCCUNI FOR IXD-OF-SERVICE CRANKS AND INDEWITIES IIKOtIE AMI EXPJZNDI'IURE ACCOUNT AS AT 31 DECE?IBER 1988
F7MTBEN OF ASSETS AND LIABILITIES As AT 31 DECEMBER 1988
(expressed in US dollars)
INCOPlEANDEXPENDIlUREACCCUNI
Transfer of part of the excess in Miscellaneous Income for the 1984-1985 financial period (Note (a))
EXPENDITURE
Termination indemnities 6,521,827 Repatriation grants 1,038,428 Repatriation travel 72,015 Transportation of personal effects and household goods 248,632 Accrued annual leave 622,650 Pm-separation salaries 1,586,971 Study leave 127,755 Other 17,566
1o,oCO,ooo
10,235,834
ExcEssExPENDrIuREomIN~mTHE PERIOD ENDED 31 DECEMBER 1988 (Note (b) 1 ( 235,834)
Represented by:
Due to General Fund Unliquidated obligations
185,804 50,030
235,834
Note (a) Author&d by Reskution 38 adopted by the General Conference at its Wrd session and Decision 7.6 of the Executive Board at its 125th session, it being understood that the amount, increased by such interest as it could have earned, would be replenished in three-equal biennial instalments in 1988-1989, 1990-1991 and 1992-1993.
Transfer as above Interest to 31 Dew&x 1988
1o,ooo,oDD 1,233,144
11.233.144 Less replenishment 1988-1989 4,025,2m
Balance to be restituted (before the addition of future interest thereon) 7,207,944
Note (b) Financing of further &ture to US.$ 830,CCO was authorized on a teqxxary basis, fran the General Fund by Decision 7.4 of the Executive Board at its 130th session pending the adoption of a decision by the General Conference at its 25th session concerning modes of financing.
Ststemcnt VIII Page 1 of 2
SELF-FINANCING FUNDS INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 1988
STATEMENT OF ASSETS AND LlAl3lLlTlES AS AT 31 DECEMBER 1988 (Expressed in US dollars)
Publications Funds- Special Account Public and Auditory in-Trust UtiLization for the
Information and Visual Overhead of Support Cost Liatson and Material costs Headquarters Contribution
Relations Fund Fund Account Fund from UNFPA Total
INCOME AND EXPENDITURE ACCOUNT
INCWE Sales and royalties 199,082 2,575,845 Rental and charges from letting premises Programne support COS{S Bank fnterest 641,001 Other tncane 279,766 a/
2,774,927 1,6a1,605 2,826,33a 2,114,933
781,686
1,681,605 1,898,619 1.419.900
' 861121 415,799
3,404,640 zynqaz
927,719 54,032
m TOTAL INCOnE m 2, Deduct EXPENDITURE
Cost of goods sold Staff costs
84,281 461,015 763,289 l,oai,59a 203,854 697,310
4,557,766 1,266,877 133,256 612,993 d/
545.296 719,405
Other expenditure a,3aa;935 1,647,413
TOTAL EXPENDfTURE 1,051,424 2,239,923 4,691,022 1,879,870 719,405 io,581,644
EXCESS/(SHORTFALL) OF INCOHE OVER EXPENDITURE FOR THE YEAR
Exchange adjustments SURPLUS AS AT 1 JANUARY 1988
68,425 ( 14,2391b/
419,456
335,922 (
847,567
1,183,489 Lt=ltD===
1,286,382) 217.534 ( 19: 736)e/
1,444,630
262,346
685,150
iz?ynz ----m--e- ..--------
( 402,155) ( 33,975)
8,545,187
SURPLUS AS AT 31 DECEMBER 1988
5,148,384
3,862,0oi! 5::EI:zz:
1,642,428 r==z=:=z=
a,io9,054 _-_-___--_ ----------
REPRESENTED BY:
ASSETS Cash in hand and at bank Accounts rccelvable Due from General Fund Stock on hand, at Lower of cost
or net realitable value Other assets and deferred charges
1,902,907 125,816 1,455,579 1,107,656
ii,295,840 1,292,109 227,427 985,179
3,634,575 921,868 947,496
2,028,723 3‘775,841
18,091,888
315,394 116,885 5,102 8,189
82,055 f/ 514,334 13,291
TOTAL ASSETS ‘14,974,822 2,650,655 3,862,002 1,989,102 . . . . . . . . .
947,496 24,424,077
Deduct: LlABlLlTfES
Accounts payable Unredeemed c
o"K%7ces Sundry credit Reserves
l,a44,782 10,832,817
7,314 1,816,267 c/
303,098 331,030
1,164,068
TOTAL LIABILITIES
SURPLUS AS AT 31 DECEMBER 1988 AS ABOVE
for Notes a/ to f/ see over
14,501,180
s 4nn,64z SE:====:Z5=
1,467,166
1,183,489 -m-_-e--- --_-__--a
3,862,002 ====:=i==
15,644
346,674
1,642,428 EIS:=:=:P
2,478,9io lo,a32,817
7,314 2,995,979
16,315,020
a,lo9,057 irrfffIZE:
P P,
m (D
w .i=
a/ Includes handling charges on coupons redeemed of $257,621.
b/ Represents exchange adjustments for the Philatelic and Nmismatic Programme on translation of French francs. into US dollars using an annual closing rate method.
C/ The reserves for the Public Information Liaison and Relations Fund are made up as:
s 0
Currency conversion reserve Adninistrative Costs reserve
500,913 1,064,500
Programme for Activities aimed at fostering lrrproved Public Information and Liaison Balance 1 January 1988 263,030 Expenditure during year ( 12,176)
25P,854
1,816,267 z========
d/ Includes a contribution to Fifth Building amortization of $ 72,399
e/ Represents the exchange adjustment on the French franc amount advanced to the Unesco Restaurant Service.
f/ Represents: Petrol S 1,343 Diplomatic rations of alcohol 80,712
f 82,055 - - - - - - - ---s-m-
BOG/103 - page 36
Statmmt IX Pagelof3
sales tJmsc0 caRrihtions Staff contributi~ Interest on loans to staff menbers 8nnk ad illmmtmt interest Othfxincme
Ikduct: ExIlmrluKE
cost of goods sold Staff costs Ccrpersation/aenefits paid Other expenditutx
mAREFuNDs INaxANDICxmDrIuRE~mmyEAR~31DEcplBER1988
slImEQmwI\ssEIsANDLIABlLrrrESASAT31-1988 UZxpes& in US dollars)
Fbzdical Staff Staff Benefits Cuqxnsatim Aousing
LmnEbKl Total
2.979.598 2.979.598
748.724 154,083
6,862,003
403,224 7,732,499
150,556
133,352
35,415
168,767
50,550 66,252 b/
87,663
3,112,950 2,979.spe
87,663 748,724 189 ,‘t98
3,318,844 13,627,828
46,974
2.981.491
3,302 2,99a 61.039
3.318.844 l3,631,130
111,011
5,162,184 3,112,950 2,979,598 3,406,507
14,379,854 m,-
87,663 7,118,433 16,993,646 2.987.791 2,X1,732 22,223,169 29,341,602
2,479,746 744,030 3,223,776 488,545 1.425.392 2,314,937
87,663 c/
403,224 7,783,049
304,471
401,000
202,262 57,280 296,428
3.223.776 2,718,161 7,783,049
fjoo,@g
!mEFEuNDs
Unesco Staff Umsco IhSCO
Savingsfmd (Lmtisary Restaurant r.mn service Service Total
2.180.693 5,162,X&
8,286,279 116,802 87,663 8,490,744 603,262 3,005,177 2,226,702 5,835,141 14,325,885
Firccss/(mAu) OF INxm cm? ExrFmorluREmm:~oo
Transfers frcm (to) reserves &mud distribution to umhers ExdmFadj-ts
(1,4%,276) 51,965
( 337,949w tURlUJS/(~CIT) As AT 1 JAMIARY 1988 9,847,016
$xJwuJs/(mcIT) As AT 31 Lxxnmm 1988 8,084,791
62,330
( 62,33O)d/ 185,401, 78,343
237.369 78,343
(1.372.311) 62,330
( 400,279) 10,110,763
16,390,384 ( 844,727) ( 15,545,983)
15,030 16,388.m ( 844,727) (15,545,983)
17,734 a/ 20,883 326 ( 87,857) ( 494,867) ( 582,398)
8,400,503 ( 102,094) ( 462,103) ( 564,197) 7,836,306
Total
15,015,717 ( 782,397) (15,545.%3) ( 379,396)
9,528,365
BOG/103 - page 37
Cashinbmdandatbmk Inveaamts Accamts receivable rhefrmGmeralEhd
!Xockcmhtmdatlcserofco5t or net realizable mlue
bans to staff umber5 otberassets
lurALAssEls lkduct LJA8m
t~counts payable Payable to mmbms hetoGeh?ralF\md r4dms’ deposits Reserve5
5iuRmJs/(rnrn) s AT 31 IEEmR 1988 fs AmE
nedical Staff Staff Benefits Ccqmsation kusing
ILxmRcod Total
8,122,983
208,107 78,127 d 66 165,494
1,628,3X f/ =O,Oo
8,591,0X 243,621 1.628.396
407,666 6,252
98,633 1,084,669
QQj,3@ d
506,299 6,252 1,550,053
$ 8,034,791 237,369 78,343
For notes a/ to i/ see ovtx
1,628,X30 260,~
10,463,107
413.918
1,183,302
465,384
2,062,6@t
388,783 MB.918 870,367 i/ 1,948,06!3 15,687.260 15,687,260
191,577&8 45,162 5.718,056 II/
213,371,347 734,030
191,622,410 5,718,056
870,367 214,975,794 217,038,398
8,400,503 ( 102,094) ( 462,103) ( 564,197)
Staterent IX Page2of3
hesco Staff Unesco Savingsand -xy Restaurant
Loan!Tervice Service Total Total
171,172,408 52,447 100,677 171,32!&532 6,621.W 6,621,684 1,863,295 41,302 247,871 2.152.468
533,286 46,740 fjfm=fj 33,643.m 33,643,777
70,183 4,951 12,976 88,110
213.371.347 631,986 4owfiQ 214.411.597
179,448,515 6,621,664 2,438,768
165,494
=,o= 35,272,107
348,110
2%,874,704
2,361,986 15,687,260 1,183,302
191.622.410 6,183,440
Staterent IX Page3of3
Notes: Statmfmt IX
id Represents loss 011 exchmge cm &gnsit accounts of the Pledical Benefits Fund. b/ Rqnxsmts insmmce prmims paid. Jthdeupasfollaus: InterestpaidtotheGrxmalEhd 85,169 . .
AckuuWative Expmses 2,494
$ 87,663 __..
d/ Represeats exchfme adjushmts on translatiaa of French francs into US dollars using the annual closing rate method. d In&ds?s an aam; of $75,513 dw al i.llsmm claim outstanding. f/hdaupa~follows: Lmnsoutstandinga~1Jammy1988
Add: LAlUtSiSSU6iillperiOd 10,468,793 1,729,oOo
LA3S:RepeyrentspedeinpiOd
. axbbdmg at 31 decmber 1988
at EF.5.86
g/ Represents cw -al rsenre. h/tk&upasfollass:Bfhnc43at1Jmmaxyl988
Transfers frcn tm&mhted incurle Escchangevaliationcn~francreserves . RefmdofpmaHhed- Available for dktrihtioo to embers
Ealanceat31Decmber1988
i/ Includes an mamt of $537,099 due to the Utilizatim of lh&parters Fund.
l2,197,793 2,655,778
FF 9,542,015
$ 1,628,330
5,2P+,618 844,727
( 125,292) ( 84,720) ( 141,277)
$ 5,718,056
Statement X/A 1 of 7
SPECIAL ACCOUNTS AND TRUST FUNDS BALANCES AS AT 1 JANUARY 1988,RECEIPTS AND DISBURSEMENTS FOR THE YEAR ENDED 31 DECEMBER 1988
AND BALANCES AS AT 31 DECEMBER 1988 (Expressed in US dollars)
Receipts Disbursements
Balances Government Amounts fin Regular 1 January Contribu- -anced from Budget
1988 tions UN,UN Agen- and other ties and Receipts
Development Banks
Total Project Programne Total Balances Disburse- Support Disburse- 3lDecember
ments costs ments 1988
PROGRAMME EXPENDITURE
PART I - UN SOURCES
UNESCO/WHO cooperation Preventive Education AIDS UN Anti-Apartheid Year Projects 9,636 UN Enviromient Prograrmie ( 207,366) UN Financing System for Science and Technology for Developnent
59,743
UR Fwd for Drug Abuse Control 41,493 UN Fti for Population Activities ( 3yg; UN Trust Fuid for Nationhood prograasne for the Fund of Namibia (
50;650 UN Trust Fund for Sudano-Sahelien Activities UNDP Energy Account 10,815 UNDP Trust Fund for projects financed by the Voluntary
Fund for the United Nations Decade for Women 53,458 UNICEF Co-operative Prograimie ( 171,116) UNICEF Trust Fund for International Year of the child 12,425 UFP Co-operative Prograrmae 70,426
TOTAL PART I ( 508,402)
144,900 144,900 116,632 116,632 28,268 9,636 9,636
664,413 1,274,119 ( 457,047 1,274,119 ( 25) 59,718 34,301 4,459 38,760 8;;,;;'
355,000 396,493 251,069 32,644 283,713 112:780 8,283,OOO ( 569) 7,900,063 7,236,139 927,719 8,163,858 ( 263,795)
( 56,198) 379,064 379,064 ( 50,650 4;y;'
10,815 10,819 40 10,859 ( ' 44)
( 53,458) 387,768 216,652 324,884 324,884 ( 108,232)
12,425 5,075 5,075 7,350 266,488 336,914 305,935 305,935 30,979
10,048,111 ( 594) 9,539,115 9,938,037 964,862 10,902,899 (1,363,784)
PART 11 -OTHER EXTRA - BUDGETARY SOURCES A.CO -OPERATIVE PROGRAMMES IJITH DEVELOPMENT BANKS
African Development Bank 71,317 245,862 317,179 370,826 9,000 379,826 ( 62,647) Asian Development Bank 5,993 5,993 5,993 Uorld Bank ( 304,633) 1,756,902 625,185 2,077,454 2,215,743 2,215,743 ( 138,289)
SUE -TOTAL -PART II A ( 227,323) 2,002,764 625,185 2,400,626 2,586,569 9,000 2,595,569 ( :94,943)
B.TECHNICAL ASSISTANCE PROJECTS FINANCED BY LOANS / GRANTS FROM INSTITUTIONS
African Development Bank: Central African Republic Cameroon Canoros Ga&ia Guinea Guinea -Eissau Mali Sierra Leone Seychelles
11,595 392 14,430
11.987 272,517 286;947 157 20 104,803 5.022
10,747 109,825
750,000 760;747 12.980
6,343 1,817
.825 ( 209,808) 571,964 367,803 36,780
263,082 362,156
327,721 13,031 276,113 32,369 2,589 17,481 345,202 9,147 915
80,000 391 80,391 878 114 ( 2,565) ( 2,565)
177 14,797
7,168 404,583 (
34,958 10,062
992 (
11,987 286,770
95,028 753,579
42,427) 241,155 335,140
79,399 2,565)
‘D P,
09 CD
W u)
Statement X/A 2 of 7
Disbursements
Project Program Total Balances Disburse- Support Disburse- 31 December
ments costs ments 1988
Receipts
Balances Goverrment Amounts fin Regular 1 January Contribu- -anced from Budget
1988 tions UN,UN Agen- and other ties and Receipts
Development Banks
Total
39,576 2,114 41,690 109,109 5,828 114,937
( 5,641) 152,740 5,557 152,656
298
126,222
42
12,622
340
138.844
41,350 114,937
13,812
Somalia
TogO Uganda
Arab Fwd For Economic Development: Feasibility Study on the Develoixnent of low cost
Education Buildings and Facilities , Assessment and Mitigation of earthquake Risk - Jordan Earthquake Risk Reduction (Pamerar) - Morocco Earthquake Risk Reduction - Tunisia Feasibility Study on the Development of
Educational Industries in Arab cowtries Arab Fmd for Economic Development / Islamic Development
Bank Joint Project for Assessment and Mitigation of Earthquake Risk in the Arab Region
Assessment and Mitigation of Earthquake Risk - Syria
Asian Development Bank: Bangladesh Indonesia
Inter-American Development Bank: Ecuador Trinidad and Tobago
Islamic Develcqment Bank: Ccmoros Lebanon Mauritania Yemen ( People's Democratic Republic)
Opec Fund: Benin Central African Republic Ethiopia Senegal
World Bank: Bangladesh Benin Burkina Faso Burundi Central African Republic Chad Dominican Republic Gambia Guinea Haiti Iran Ivory Coast Kenya
309,261 35,027
( 16,790)
14,317 323,578 966 35,993
86,900 70,110 69,510 69,510
( 17,470)
128,701 16,731 145,432 178,146 65,199 8,476 73,675 ( 37,682) 61,588 8,006 69,594 516 22,503 2,925 25,428 44,082
44,081 3,527 47,608 ( 65,078) ( 17,470)
39,871 2,130 42,001 148,439 7,748 156,187
6,085
42,001 131,945 21,453 2,789 24,242
47,575 74,249 93,695 12,180 105,875 ( 31,626) 130,960 48,184 6,746 54,930 76,030
( 73,326) 124,875
26.132 ( ( 3;4841
( 47,752)
71,127 378,255
26,132)
( 55,186) 84,302
( 10,125) ( 8,703)
( 3,484) ( 3,484)
( 47,752) 27,644 1,002,644
3,274 74,401 18,681 396,936
7,742 1,006 8,748
8,158 1,142 9,300 53,652 5,281 58,933
( 56,500) 1,002,644
65,101 338,003
975,000
40,710 215,776
47,000
49,301 48,257 84,560
1,065,084
( 14,476) 300,078
( 10,125) ( 8,703)
73,678 5,894 79,572 257,782 20,623 278,405 172,815 13,825 186,640
I,
( 94,048) 21,673
( 196,765) ( 8,703)
364,301 9,155
411,301 9,155
6,243 874
4,753 618 71,818 9,336
49,583 6,446
7,117
5,371 81,154
56,029
404,184 9,155
( 5,371) 80,262
1,712 16,921
( 42,864) 5,267
112,115
I 46,545) 11,610)
( 42,864) 5,267
( 351,002) 40,494
( 84,689) 14,474 14,827
161,416 1,712
72,950 ( 42,864)
5,267
‘0 cu
09 m
J= 0
7141082 40,494
( 84,689) 14,474 14,827
470,983 47,107 518,090 27,420 2,742 30,162
700 91 791
1951992 10,332
( 84,689) 13,683 14,827
Statement X/A 3 of 7
Receipts
Balances Govert-ment Amounts fin Regular 1 January Contribu- -anced from Budget
1988 tions UN,UN Agen- and other ties and Receipts
DeveLopment Banks
Total
Disbursements
Project Program Total Balances Disburse- Support Disburse- 31 December
ments costs ments 1988
Morocco Nicaragua Niger Pakistan Peru Rwanda Senegal Sasalia Tanzania (United Republic of) Taisia
I 102t323) 119,370 41,838) 41,838
17;842 165,629 ( 165,629)
2,214 28,717
203,355 3,863 8,264
10,081 ( 10,081) 35,066
17,047 6,436 837 7,273 9,774
17,842 15,989 2,079 18,068 ( 226)
2,214 2,214 28,717 2,975 387 3,362 25,355
207,218 318,272 31,827 350,099 ( 142,881) 8,264 2,901 406 3,307 4,957
35,066 35,066
SUB-TOTAL PART II B , 227,930 4,209,038 156,410 155,838 6,749,216 2,593,501 267,625 2,861,126 3,888,090
C.SELF BENEFITING PROJECTS Aga Khan fotndation Algeria Arab Folklore Centre Arabian Gulf University Bahrain Brazil India Iraq Islamic Conference (Organiration of) Japan Korea, Recublic of Libyan Arab Jamahiriya l4orocco Nigeria Qnan Pakistan Portugal Qatar Saudi Arabia Sri Lanka United Arab Emirates Venezuela Yemen, Arab Republic
1,813;228 64,563 65,954 87,263
6,908;864 46.084
291;245 206,431
7.209 181643
1.135.373 '763;123
353.736
85,237 1,898;465 ( 579) 63,984
10,000 3,835 79,789 4,558 91,821
3,513,815 430,656 10,853,335 2,461 48,545
11,416 302,661 10,486 216,917
386 7,595 52,% 1,187,959 19,374
38,083 801,206 11,926 365,662
( 13,020) 8,200
1,831 36,101
591,483 18,000
6,297 4,000
1,157,400 20,950
( 1,810) ( 19,310
50,497 -641,980 1,256;485 2,520 20,520 43,464
6,297 73,492 4,000 87,821
84,695 1,242,095 9,611,240 1,676 22,626 25,919
235) ( 2.045) 304.706 2,704 22;014 194;903
7.595
( 13;020) 8,200
34,270
6,580 176,225 186,959 181,280
6,580 12;794 24,672 200,897 987,062 14,957 201,916 599,290
9,064 190,344 175,318 ( 13,020)
8,200 36,101
SUB-TOTAL PART II C 12,678,917 3,623,806 708,182 17,010,905 2,725,497 236,575 2,962,072 14,048,833
210,387 218,922 429,309 182,710 24,386 4,573 28,959 75
192,012 ( 192,012) 264,646 10,292 274,938 107,825 179,829 99,991 12,058 291,878 63,463
15,149 669 15,818 4,433 1.342 67 1.409 317
23,752 206,462 222,847 6 81 28,878
14,017 121,842 153,096 8,250 71,713 220,165
4,433 11,385 317 1,092
D.DONATED PROJECTS Arab Gulf Program-w for United Nations Development Associate Experts' Scheme:
Eelgiun Denmark Finland France Germany, Federal Republic of Italy
4,253,652 777,536 5,031,188 1,959,471 216,578 2,176,049 2,855,139
162,950 973,345 19,931 1,156,226 506,378 60,765 567,143 589,083 ( 15,369) 158,026 2,901 145,558 112,810 13,537 126,347 19,211
243,030 140,890 12,738 396,658 150,811 18,097 168,908 227,750 5,788 306 6,094 72 6,014
163,654 335,959 3,640 503,253 206,395 24.7687 231,l:; 272,091 75,850 1,162 77,012 781,198 93,744 874,942 ( 797,930)
w 0 w
P P,
l-3 CD
Jz
Y
Japan NetherLands Noruay Sueden Switzerland
Agency of cultural and technical cooperation Belgian Trust Fund Bl4FT(Bundesministeriun fur Forschung tnd'Technologie1
Cooperative Ecology Research Project -CERP/China Canadian Trust Fti (CILIA) Catholic Famine and Development Coirtsittee Danish Trust Fund
471,490 155,076 2,491,503
41,533 157,536 59,305 320,343 28,249 55,709 30,691 14,776
27,326 130,779
( 3,977)
23 868
653,892 2.622.282
'195;092 379,648
84,842 31,320 15,644
112,525 13,503 126,028 80,260 9,630 89,890
160,755 19,291 180,046 293,427 35,212 328,639
73,192 8,784 81,976 29,490 1,474 30,964
527,864 2,532,392
15,046 51,009
2,866 356
15,644
Finnish Trust Fti French Trust Ftnd Germany, Federal Republic of, Trust Fund Germany, Federal Republic of, Church Organitation
(K.E.D) Aid for Schools in Peru C T 2 -(Deutsche Cesellschaft fur Technische Zusam-
menarbeit)African Network of Science and Technology Institutions - supplementary fuding
International Centre for Technical Research International Programse for the Development
of Cormunication Trust Funds: Canada France
574,247 1,164,439 48,140 1,786,826 374,258 48,654 422,912 1,363,914 72,937 1,967 74,904 53,068 4,246 57,314 17,590
125,747 111,304 237,051 78,962 4,738 83,700 153,351 357,750 18,497 9,936 386,183 166,996 21,709 188,705 197,478 389,776 347,898 18,494 756,168 258,755 33,638 292,393 463,775
37,908 60,214 1,306 99,428 60,053 4,803 64,856 34,572 3,241,926 3,195,878 221,074 6,658,878 2,507,871 280,625 2,788,496 3,870,382
12,590 87 12,677 4,280 214 4,494 8,183
( 9,256) 253,743 244,487 179,307 14,345 193,652 50,835 4,183 150 4,333 2,000 260 2,260 2,073
Korea, Republic of Netherlands
66,564 656,935 302,625
( 27,746) 60,000 60.356
1,847 35,531
1.684
36,573 4,754 41,327 185,010 20,919 205,929
27,084 789,162
33,938 49.712
United States of America Iraq Trust Fwd
175;042 49,195 448,493 ( 442,617)
3,926,770 606,805
867.446 981,300
21043 7,709 4,089
204,694
11,227 1,460 12,687 192,540 21,780 214,320
Islamic Call Society Trust Furd Italian Trust Fund Japanese Trust Fund Netherlands Trust Fund Nordic Joint Project for Regional Development of
C-ications in Africa Noruegian Trust Fwd Opec Trust Fund Otto Benecke Stiftung - Contribution to Mass Media
Training for Namibian students Saudi Arabian Trust Fund Spanish Trust Fund Swedish Trust Fund Su;ss Trust Fund Suiss and Dutch Catholic Lenten Fund Assistance to a Vocational Agricultural School in Haiti United States of America Trust Fund University of Montreal Trust Fund World Federation of Unesco Clubs
81;936 . 76,193
2,209
68,411 995,091
33,938 62,399
231,946 9,965
4,131,464 606,805
1,924,939 84,145
183,442 23,908 207,350 37,634 4,892 42,526
353,793 42,256 396,049 56,956 4,938 61,894
17;626 9,965
3,924,114 564,279
1.528.890 22;251
91,653 25,746 117,399 22,593 2,417 25,010 92,389 2,056,661 1,638,9OD 122,561 3,818,122 1,024,256 113,161 1,137,417 2,680,705
80,000 3,479 83,479 20,351 2,645 22,996 60,483
256,457 170.729 5,329;096
497‘359 160,152 708,531 947,533 435,821 394,500
9,537 259,215
40,448 17,314
265,994 5,588,311
657,511 1,696,512
847,635
330,880 311,502 577,804 554,644
8,536 179,265 86,729 43,014 373,894 5,214,417 15,163 326,665 330,846 74,627 652,431 1,044,081 35,003 589,647 257,988
3,833 10,019 ( 7,425)
1,432
2:: 11,619
3,870 2,795
11,619 1,432
2,172 174 2,346 90 7 97
3,870 449
11,522 1,432
SUB- TOTAL PART TT D 28,561,568 11,774,778 2,467,080 42,803,426 12,224,530 1,348,276 13,572,806 29,230,620
Statement X/A 4 of 7
Receipts
Balances Goverwnt Amounts fin Regular 1 January Contribu- -anced from Budget
1988 tions UN,UN Agen- and other ties and Receipts
Development Banks
Total
Disbursements
Project Programme Total Balances Disburse- Support Disburse- 31 December
ments costs ments 1988
Statement X/A 5 of 7
Receipts Disbursements
Balances Covertwent Amounts fin Regular Project Programne Total Balances 1 January Contribu- -anced from Budget Total Disburse- Support Disburse- 31 December
1988 tions ?IN,UN Agen- and other ments costs ments 1988 ties and Receipts
Development Banks
E.FUNDS FOR CULTURAL CAMPAIGNS, VOLUNTARY CONTRIBUTIONS AND INTERNATIONAL APPEALS
Ford Foundation Grant (NEIDA) Intergovernmental Informatics Prograrnne International Education Reporting Service International Campaign to Safeguard the Historic quarters and nonunents of :stanbul andfthe Site of Goreme, Turkey
International Fund for the Development of Physical Education and Sport
International Ftnd for the Promotion of Culture Iraqi Contribution for:
Literacy Prize Prize for Arab Culture
Japan Shipbuilding Industry Foundation Endowment for Unesco Peace Prize
Jevad Husain "Yowig Scientist" Prize Lizzie Hands Fund harian Miner Fud National Literacy Carrpaign in Nicaragua National Literacy Canpeign in Honduras Nessim Habif Fund DC- Donations Special Account Romanian Disaster Fund Special Account for African Research
and Development Special Account for the Asian Prograssne of
Educational Innovation for Development Special Account for Assistance in the
Event of Natural Disasters Special Account for Fellowship Prograrmne
for Palestinian Students Scholarship Fund for higher education of students
of occupied territories Special Account for General Histories:
Caribbean Central Asia Africa Mankind Latin America Uork on various aspects of Islamic Culture
Special Account for Increased aid to Developing Countries
Special Account for the International Programme for the DeveIopnent.of Camu?ication
Special Account for the International Simon Bolivar Prize Special Account for the Protection of
Cultural Property in the Middle East in the Event of Armed Conflict
Special Account for the Protection of the Uorld Cultural and Natural Heritage
8,518 171,016 116,255
282,605 690
9,405
9,208 9,208 453,621 453,621 125,660 125,660
47,665 29,391 77,056 77,056
6,253 10,000 92,271 108,524 98,910 98,910 9,614 4,047,149 154,022 443,042 4,644,213 458,469 458,469 4,185,744
213,611 17,066 230,677 10,000 150,221 10,nr 160,952 28,901
1,135,301 121,255
62 9,386 3,577 1,149
363,954 829,794
921
110,337 9,810
104,140
10,000 220,677 28,901 132,051
104,140 1,141,498 131,065
10,146: 3.867
8,292
761 290
24,:: 65,541
75
1‘245,638 131,065
62 10,147
3,867 1,242
388,796 903,627
996
1,418 1,418 58,956 58,956
1,242 387,378 844,671
996
294,281 317,474 22,160 22,160 295,314
354,055 50,012 431,428 89,195 89,195 342,233
9,961
23,193
27,361
807
521
14,991
10,768 10,768
6,435 6,956 6,956
5,000 25,680 45,671 45,671
74,368 55,944
1,744,Oll 40,928 86,598 28,307
16,377 50,095
213,442 52,115 41.552
2;133
90,745 42,432 42,432 48,313 106,039 7,989 7,989
1,957,453 98,050
366,253 366,253 1,591,200 93,043 24,330 24,330
128,150 68,713
12,740 12,744 30,440
115,410 3,178 3,178 27,262
467,862
3,786,076 215,591
29,139
2,809,362 224,773 70,000 26,734
497,001
6,820,211 312,325
218,012 218,012 278,989
2,072,606 2,072,606 4,747,605 33,868 33,868 278,457
155,819 3,125 12,838 171,782 171,782
48,918 4,054 52,972 62 62 52,910
Receipts
Balances Government Amounts fin Regular 1 January Contribu- -anced from Budget
1988 tions UN,UN Agen- and other ties and Receipts
Development Banks
Statement X/A 6 of 7 Disbursements
Project Programwe Total Balances Total Disburse- Support Disburse- 31 December
ments costs merits 1988
Special Account for the Restoration of the Architectural coa-plex of San Francisco de Lima Peru
Special Account for Safeguarding the City of Sanala Special Account for Safeguarding the
Cultural Triangle of Sri Lanka Special Account for Safeguarding the
Historic Sites of Paharpur and Bagerhat Special Accent for Safeguarding Fez Horbcco Special Account for Safeguarding the Historic sites of Malta Special Account for Safeguarding the Island of Goree-Senegal Special Account for Voluntary Contributions:
African Refugees Development of Knouledge of Hunan Rights Educational Prograamne for Foreign
Migrant Uorkers and their Children Emergency Relief Fund Integral study of the Silk Roads: Roads of Dialogue lntergoverrmental Oceanographic Comnission (1.O.C) International Hydrological Prograrm'ta Contribution of the Rep&lic of Korea to the study of the
effect of rapid social changes in the status of women in Asian and Arab Countries
Preservation and Restoration of Cultural Property in Italy Special Education for Handicapped Children and Young People Uorld Literacy Fund
Special Account in Favour of Yiddish Special Appeal for El Asnam Earthquake Disaster Special Appeal for Safeguarding the
Ancient Cities of Mauritania Special Fund for Youth Theresa HcKay Memorial Fvd Fellowships Trust Fund for the Preservation of Hoenjcdaro Trust Fund for the Establishment of the Nubia
Huseun in Asuan and the National M%?un of Egyptian Civilization in Cairo
Trust fund for the Preservation of Sukhothai Trust Fund for Safeguarding the Hcnuaen ts of Venice Trust Fund for Safeguarding the Acropolis Trust Fund for Safeguarding the Monunents of Borobudur Trust Fund for the Safeguarding of Monunents of Haiti Trust Fund for Safeguarding the City of Shibam
and the Valley of Uadi Hadramaut Trust Fund for Safeguarding the
Cultural Heritage of Hontenegro Trust Fund for Safeguarding the Monunents of Nubia Trust Fund for Safeguarding the Honunents of Vietnam Study of Buddhist Art and Archaeology Uorld Heritage Fund
2,905 1,400 2,108
235 3,140 3,140 172 3,680 3,680
9,069 1,747 10,816 10,816
3,191 256 3,447 6,625 537 7,162
53,441 590 54,031 79,896 6,473 86,369
14,239 14,239
3,447 7,162
39,792 86,369
2,946 12,585 10,000
239 3,185 6,601 29,186 7,132 7,132
3,185 22,054
506 41
496,490 30,880
6,299
1,154,839 17,937
10,500 973,942 166,224
2,020
547 6,299
973,942 1,828,053
50,837
119,904 119,904 765,410 765,410
13,229 13,229
547 6,299
854,038 1,062,643
37,608
607 18,715 32,421
133,985 5,682
3,029
1,5:97 2,379 9,900 5,074
246
656 20,232 40,482
143,885 5,074 3,275
9,837 9,837 25,656 25,656
656 20,232 30,645
118,229 5,074 3,275
158,246 12,751 170,997 7,693 624 8,317
132,331 36,064 168,395 745,336 60,149 805,485
42,115 42,115
6,300 6,300 3,943 3,943
128,882 8,317
162,095 801,542
1,610,122 71,752
142,159 107,241 392,713
954
10,000 16,932 1,637,054 941 72,693
610,009 752,168 8,744 115,985
31,546 424,259 78 1,032
150 150 24,203 24,203
339,193 339,193
30,945 30,945
1,636,904 48,490
412,975 115,985 393,314
1,032
2,108 2,108 2,108
5,966 30,623
4,999 2,739 2,739
2,834,951 1,199,301
405 16,393
360,447
5,966 30,623
5,404 16,393
4,394,699 1,705,332 1,705,332
5,966 27,884
5,404 16,393
2,689,367
Sub-Total Part II E 21,734,018 5,815,690 16,182 3,887,795 31,453,685 6,763,946 6,763,946 24,689,739
Statement X/A 7 of 7
Receipts Disbursements
Balances Government Amounts fin Regular Project Total Balances 1 January Contribu- -anced from Budget Total Disbuise-
Programe Support Disburse- 31 December
1988 tions UN,UN Agen- and other ments costs ments 1988 ties and Receipts
Development Banks
F. GOVERNMENT CONTRIBUTIONS TO REGIONAL OFFICES Centre for higher Education in Latin
America (CRESALC): Special Account for the Contribution of the Goverrment of Venezuela Special Accomt for Post-Graduate Studies
in Latin America Contribution of the Goverrment of Venhzuela
to the Regional Co-ordinatorls Office for Latin America and the Caribbean
Regional Co-ordinating Unit for the Educational Innovation Prograatae for Development in Arab States (EIPDAS)
Special Account for the Contribution of the Goverrment of Qatar for the Operation of the Unesco Regional Representative's Office in the Arab States of the Gulf
Strategies and Alternatives of Financing Latin America and Caribbean Institutions in Higher Education
Venice Liaison office
SUB-TOTAL - PART I1 F
( 11,132) 78,365 67,233 92,118 92,118 ( 24,885)
2,671 2,671 2,671
( 34,042) 83,001 48,959 50,281 50,281 ( 1,322)
170,871 ( 672) 170,199 91,706 91,706 78,493
( 174,809) 299,659 124,850 252,822 252,822 ( 127,972)
10,270 10,270 2,734 2,734 7,536 1,402 87,312 88,714 58,653 58,653 30,061
( 45,039) 558,607 ( 672) 512,896 548,314 548,314 ( 35,418)
TOTAL - PART II
TOTAL PROGRAMME EXPENDITURE PARTS I AND II
NON- PROGRAME EXPENDITURE
Special Account for Amounts held on behalf of the Goverrment of Egypt
ASFEC Staff Provident Fund
TOTAL PRCGRAHME EXPENDITURE 4,749,841 250,707 5,000,548 5,000,548
GRAND TOTAL
64,930,071 25,981,919 2,175,356 7,843,408 100,930,754 27,442,357 1,861,476 29,303,833 71,626,921 =Dr=t===I=r=511====================5========--------===========================================================
64,421,669 25,981,919 12,223,467 7,842,814 110,469,869 37,380,394 2,826,338 40,206,732 70,263,137 ‘IEIII=IIP=======r===========================================================================================
4,680,562 245,101 4,925,663 4,925,663 69,279 5,606 74,885 74,885
69,171,510 25,981,919 12,223,467 8,093,521 115,470,417 37,380,394 2,826,338 40,206,732 75,263,685 t=============:=====:-:=========ll==LD===============================================================================
m 0 c) \ CL 0 w
BOG/103 - page 46
Statement-X/B
SPECIALA(xxKlNIsAND'lRU~EUNDS Sunnary Statement of Assets and Liabilities
as at 31 December 1988
(ErrplclessedinUSdollars)
Cashatbank: Field offices Current accounts a) Depositaccounts
695,703 5,974,272
68,723,oal
Accounts receivableandotherdebit balances 4,480,576 Inv~tsof NessimHabifM 216,509
75,392,976
Total Assets 80,090,061
Acunmtspayableandother creditbdlances LhetoGener~ Fund Totalbalances Special Accounts and Trust E'undsasshownanStatemzntX/A
1,890,171 2,936,205
75,263,685
Total Liabilities 80,090,061
Note:
a) Repmsentedby: Eboledbank CuTTeLlf: accouats l!ktrmaW to meet letters of'credit
5,902,471 71,801
I
~oc/i03 - page 47
Statement XI Page 1 of 3
SPECIAL ACCOUNT FOR THE INTERNATIONAL INSTITUTE FOR EDUCATIONAL PLANNING
STATUS OF APPROPRIATIONS FOR THE YEAR ENDED 31 DECEMBER 1988
(Expressed in US dollars)
EXPENDITURE
Appropriations Unliquidated Unobligated 1988 Disbursements Obligations Total Balance
1. PROGRAMME COSTS
Training Research Documentation Centre External Co-operation Dissemination
1,567,324 162,676 536,572 185,428 123,090 35,910 45,355 19,645
488,376 54,624
Sub-total I
1,730,000 1,298,324 269,000 722,000 474,224 62,348 159,000 113,728 9,362 65,000 38,022 7,333
543,000 452,048 36,328
3,219,OOO 2‘376,346 384,371 2,760,717 458,283
II. GOVERNING BOARD AND GENERAL ADMINISTRATION
Governing Board General Administration
Sub-total II
129,000 98,473 30,252 128,725 550,000 472,781 16,367 489.148
679,000 571,254 46,619 617,873
275 60,852
61,127
111. APPROPRIATION RESERVE 237,000 237;OO0
TOTAL 4,135,ooo 2,947,600 430,990 3,378,590 756,410 q ======== ========= ===z=== ========= ==========
BOC/lO3 - page 48
Statement XI
Page 2 of 3
INTERNATICMAL INSTITUTE FUt EDUCATIONAL PLANNING
INCOHE AND EXPENDITURE ACCWNT FOR THE YEAR ENDED 31 DECEMBER 1988
(Expressed in US dollars)
INCOME
Contributions received: Unesco Regular Budget
MEMBER STATES
Canada 100,000 Denmark 85,295 Finland 124,378 Ireland 18,743 Norway 159,236 Sueden 504,916 Suitzerland 179,856
Institutions DSE(25th Anniv Seminar.) GTZ(Zimbabue) SIDA(Tanzania) SWISS (Fed Rep. For. Affairs) Niger UNICEFfChina)
26,771 14,205 47,512
4,021 15,000
Total contributions received
Reimbursement of Staff Services Sale of Publications Bank interest Exchange Adjustments
Gains on liquidation of previous years' obligations
Total income 3.576.170
Less: Total Expenditure a/
Excess of income over expenditure for the year Surplus as at 1 January 1988
Less: Special Account for the Promotion of Research in Developing Countries
Surplus as at 31 December 1988
155,127 10.827
169]800 49,023
1,255,9oa
232,047
1,876,519
1,172,424
107,509
3,156,452
384,777
34,941
3,378,590
197,580
1,023,861
1,221,441 =========
BOG/103 - page 49
Statement XI
Page 3 of 3 STATEMENT OF ASSETS AND LIABILITIES
AS AT 31 DECEHBER 1988
(Expressed in US dollars)
ASSETS Cash in hand and at bank 1,196,346 Due from the General Fund 1,414,594 Other debtor balances 123,723
Deduct: LIABILITIES
Trainees Clearing account Accounts payable Special accounts b/
EXCESS OF ASSETS OVER LIABILITIES
NOTES:
a/ See details in status of appropriations for the year ended 31 December 1988
b/ Unliquidated obligations on Special Accounts as at 31 December 1988 amounted to S 202,329
c/ Investment in equipnent an&furniture at cost as at 31 December 1988 amounted to f 239,328
2,734,663
8,270 731,169 773,783
1,513,222
1,221,441 =========
--- . ..-
BOG/103 - page 50
Statement XII
UNITED NATIONS DEXELOPMEPR PRSRAWE Status of Funds as at 31 December 1988
Expressed in US dollars)
Operating Fund
E@ance at 1 January 1988 ( 4,832$X8)
Add: Cash drawings from UNOP IOVS Other charges/credit (net) Miscellaneous income and exchange adjustments (net) Miscellaneous items refunded to UNDP (net)
14,822,OOO 20,784,360 (6,140,659) ( 30,617)
84,214 29,519,298
Less: Expenditure during 1988 For projects Disbursenleflts Uriliquidated obligations
For progrmne support costs
21,102,483 9,721,466 3.962.574
Balance at 31 December 1988 (10,099,833)
Representti by: Cash at banks Accounts receivable
1,584,ti 1,577,464
Less: Accounts payable 1988 Unliquidated obligations Dw to General Fund
2.382.473 9,721,466 1,157,367
24,686,690
34,786,523
3,161,473
5,048,627
13,261,306
(10,099,833)
BOG/103 - page 51
Schedule 1
CASH IN HAND AND p;r BANK AS AT 31 DECMER 1988
Cash in hand at headquarters
Cash at bank with field offices
Ebnk current accounts
8ank deposit accounts
Note (a) and (cl) = 8,997,594
(Note (b)) 6,568,423 13,302,434
Working Capital unesco FlUId General Fund
$ S
=
6.568.423 25,624,274
Note : (a) Special arrangements exist with certain banks, principally
for US dollars and French francs, uherw interest equivalent to that available in short term bank deposits is obtained.
(b) Deposit accounts are principally in US dollars and French francs
(c) Represented by : Pooled bank current accosts Mnnex 1.1) Emmarked to meet future camti.tments
8,895,@34 102,500
8,997,594
17,066
3,307,180
BOG/103 - page 52
BANK CURRENT ACXXXJMS AS AT 31 IEENBER 1988
Currency Specification Amolmtin .4nolmt in
local currency US dollars
United States dollars French francs Australian dollars E?elgian francs Bulgarian leva Canadian dollars CubanpesoS
Danish kroner Finnish marks German (Federal Republic) marks Hungarian forints Indianrupees Italian lire Japanese yen New Zealand dollars Yigerian nairas Nonmgian kroner Polish zlotys Qatar riyals Rcmmian lei Spanish pesetas %&ish kronor Swiss francs United Kinqdan pounds USSR roubles Yuqoslav new dinars Other currencies
6,X%,055 28,445,655
37,706 3,702,187
66.813 77,922 93.173
318,047 672,634
1,547,322 3,636,368 2,034,911
132.525.604 8,769,St-B
93,608 257,523
4.2.32.754 27,233,274
222,343 1.155.172 5.454.456
342,084 65,839
140,756 1,121,9??9
126,870,720
Note: ‘Ike currencies held on most current accounts are pooled in order to reduce the overall nunber of bank accounts required. ‘Ihe overall pition of the major funds vis-a-vis these bank accounts as at 31 Decwber 1988 is as follows:
llnesco General Fund 8,895,094 Special Accounts and Trust Funds 5.902.471 ?ledical Benefits Fund 115,951 United Nations Dewlwt Progranwm 1.347.291
h
6,18i,O55 4,854,207
32,788 102,554 39,302 65,480
120,068 47,899
164.057 899,606 67.340
135,933 103,133 71,882 61,182 33,016
651,193 55,806 61,252 81,236 43,269 57,014 45,721
259,220 1,833,331
30,171 153,092
16,260,807
16,260,807
Schedule 2
CONTRIBUTIONS RECEIVABLE FROM MEMBER STATES
AS AT 31 DECEMBER 1988
(Expressed in US dollars)
Arrears
Prior payable in
Current financial period financial annual Supplementary
1988 1989 periods instalments estimates
(Annex 2.1) (AMeX 2.2) (Annex 2.3) (Annex 2.4) (Annex 2.5) Total
Contributions receivable
as at 1 January 1988 14,929,408 339,320 15,26a,72a
Contributions assessed
1988-1909 (Note) 168,009,551 168,009,551 20,503,602 356,522,704
Less:
Paid and other credtits
1988 (Note)
168,009,551 168,009,551 14,929,408 339,320 20,503,602 371,791,432
148,905,956 523,595 5,121,196 33,976 19,891,099 174,475,822
Total due (Note) 19,103,595 167,485,956 9,808,212 305,344 612,503 197,315,610 -----------------------------================================================================= __________________-----------
Note:
c!ontributions dena&nated in French francs have heen translated at the
appmved budget rate of $1 = FF6.04.
Statement of contributions due for 1988 as at 31 December 1988 / Etat des contributions dues pour 1988 au 3 dgcembre 1988 ----- ___________I___---------------------------------------------------------------------------------------------------------
Assessedlfixies Paidlpayies Balance due/solde di Etats membres
Annex 2.1
Page 1 of 5
-m--e---
Hember States
Afghanistan Albania Algeria Angola Antigua and Barbuda Argentina Austria Australia
Bahamas
Bahrain
Bangladesh
Barbados
Belgium Belize Benin Bhutan
Bolivia Botswana
Brazil Bulgaria Burkina Faso
Burma
Burundi
Byelorussian SSR Cameroon
Canada Cape Verde Central African Rep. Chad
Chile China Colombia Comoros
1% I FF I t 1 FF I t I FF I I I I I I I I I ,Ol I 85.189 I 9.853 I I I 85.189 I I ,Ol I 85.189 I 9.853 I 85.189 I 9.853 I I I ,14 I 1.192.651 I 137.937 I 1.192.651 I 137.937 I I I $1 I 85.189 I 9.853 I 35.273 I 4.080 I 49.916 I I ,(I1 I 85.189 I 9.853 I I I 85.189 I
I ,61 I 5.196.550 I 601.013 I I I 5.196.550 I I ,73 I 6.218.822 I 719.245 I 6.218.822 I 719.245 I I I 1,64 I 13.971.052 I 1.615.839 I 13.971.052 I 1.615.839 I I I ,Ol I 85.189 I 9.853 I 78.750 I 9.108 I 6.439 I I to2 ! 170.379 I 19.705 I 71.077 I 8.313 I 98.502 I I ,02 I 170.379 I 19.705 I 125.876 I 14.558 I 44.503 I I ,Ol I 85.189 I 9.853 I 85.189 I 9.853 I I I 1,17 I 9.967.153 I 1.152.763 I 1.758.221 I 203.349 I 8.208.932 I I ,Ol I 85.189 I 9.853 I 85.189 I 9.853 I I I ,Ol I 85.189 I 9.853 I 1.986 I 230 I 83.203 I I ,Ol I 85.189 I 9.853 I 85.189 I 9.853 I I I ,Ol I 85.189 I 9.853 I I I 85.189 I I ,Ol I 85.189 I 9.853 I 85.189 I 9.853 I I I 1,38 I 11.756.129 I 1.359.669 I I I 11.756.129 I I ,16 I 1.363.030 ,I 157.643 I 1.363.030 I 157.643 I I I ,Ol I 85.189 I 9.853 I I I 85.189 I I ,Ol I 85.189 I 9.853 I I I 85.189 I I ,Ol I 85.189 I 9.853 I I I 85.189 I I ,34 I 2.896.438 I 334.991 I 2.896.438 I 334.991 I I I ,Ol I 85.189 I 9.853 I 793 I 92 I 84.396 I I 3,02 I 25.727.181 I 2.975.508 I 25.727.181 I 2.975.508 I I I ,Ol I 85.189 I 9.853 I I I 85.189 I I ,Ol I 85.189 I 9.853 I I I 85.189 I I ,Ol I 85.189 I 9.853 I I I 85.189 I I ,07 I 596.326 I 68.968 I I I 596.326 I I ,78 I 6.644.769 I 768.509 I 6.644.769 I 768.509 I I I ,13 I 1.107.462 I 128.084 I 1.107.462 I 128.084 I I I ,Ol I 85.189 I 9.853 I I I 85.189 I.
9.853
5.773 9.853
601.013
745 11.392
5.147
949.414
9.623
9.853
1.359.669
9.853 9.853 9.853
9.761
9.853
9.853
9.853
68.968
9.853
Afghanistan Albanie Alg6rie Angola Antigua-et-Barbuda Argentine
Autriche Australie Bahamas
Bahrein Bangladesh Barbade
Belgique 8Clize Benin
Bhoutan
Bolivie Botsuana
Brbsil Bulgarie Burkina Faso
Birnanie Burundi RSS de Biilorussie Caneroun
Canada Cap-Vert
R;p.centrafricaine Tchad
Chili Chine Colombie Comores
m 0 c3 \
0’ W
Annex 2.1 Page 2 of 5
Statement of contributions due for 1988 as at 31 December 1988/ Etat des contributions dues pour 1988 au 31 dCcembre 1988 ____---------------- __---- _________^______________________________----------------------------------------------------------------------------------
Member States Assessed/fixies Paid/payies Balance due/solde d; Etats membres
--------- ------------ ___-______---------^-------------- ___^____----____^__------------------------------------------------------------------
Congo
Costa Rica C$te d' Ivoire Cuba
Cyprus Czechoslovakia Democratic Kampuchea Der.People’s Rep.Korea Democratic Yemen Denmark Dominica Dominican Republic Ecuador
Egypt fl Salvador Ethiopia Equatorial Guinea Fiji Finland France Gabon Gambia German Democratic Republic Germany, Federal Republic Ghana Greece Grenada Guatemala Guinea Guinea-Bissau Guyana Haiti Honduras Hungary
1% I I ,Ol I I ,02 I I ,02 I I ,09 I I ,02 I I ,69 I I ,Ol I I ,05 I I ,Ol I I ,71 I I ,Ol I
: ,03 I ,03 I
I ,07 I I ,Ol I I ,Ol I I ,Ol I I ,Ol I I ,49 I I 6,29 I I ,03 I I ,Ol I I 1,31 I I 8,16 I I ,Ol I I ,43 I I ,Ol I I ,02 I I ,Ol I I ,Ol I I ,Ol I I ,Ol I I ,Ol I I ,22 I
FF I 85.189 I
170.379 I 170.379 I 766.704 I 170.379 I
5.878.065 I 85.189 I
425.947 I 85.189 I
6.048.444 I 85.189 I
255.568 I 255.568 I 596.326 I
85.189 I 85.189 I 85.189 I 85.189 I
4.174.278 I 53.584.096 I
255.568 I 85.189 I
11.159.804 I 69.514.503 I
85.189 I 3.663.142 I
85.189 I 170.379 I
85.189 I 85.189 I 85.189 I 85.189 I 85.189 I
1.874.166 I
d 1 9.853 I
19.705 I 19.705 I 88.674 I 19.705 I
679.834 I 9.853 I
49.263 I 9.853 I
699.540 I 9.853 I
29.558 I 29.558 I 68.968 I
9.853 I 9.853 I 9.853 I 9.853 I
482.781 I 6.197.334 I
29.558 I 9.853 I
1.290.700 I 8.039.784 I
9.853 I 423.665 I
9.853 I 19.705 I
9.853 I 9.853 I 9.853 I 9.853 I 9.853 I
216.759 I
FF I I
81.309 I I
129.127 I 169.767 I
5.275.770 I I
178.106 I I
6.048.444 I I I I I I
85.189 I I
29.868 I 4.174.278 I
53.584.096 I I I
11.035.242 I 69.514.503 I
4.097 I 3.663.142 I
I 29.507 I
I I I
14.997 I 85.189 I
1.874.166 I
d 1 I
9.404 I I
14.934 I 19.634 I
610.174 I I
20.599 I I
699.540 I I I I I I
9.853 I I
3.454 I 482.781 I
6.197.334 I I I
1.276.295 I 8.039.784 I
474 I 423.665 I
I 3.412 I
I I I
1.734 I 9.853 I
216.759 I
FF I 85.189 I 89.070 I
170.379 I 637.577 I
612 I 602.295 I
85.189 I 247.841 I 85.189 I
I 85.189 I
255.568 I 255.568 I 596.326 I
85.189 I I
85.189 I 55.321 I
I I
255.568 I 85.189 I
124.562 I I
81.092 I I
85.189 I 140.872 I 85.189 I 85.189 I 85.189 I 70.192 I
I I
$ 9.853
10.301 19.705 73.740
71 69.660
9.853 28.664
9.853
9.853 29.558 29.558 68.968
9.853
9.853 6.399
29.558 9.853
14.405
9.379
Congo
Costa Rica CSte d’Ivoire Cuba Chypre Tchicoslovaquie Kampuchia dimocratique Rip.pop.dim.de CorCe YCmen dimocratique Danemark Dominique Rip.dorinicaine Equateur
Egypte El Salvador Ethiopie GuinGe Cquatoriale Fidji Finlande France Gabon Garbie Rip.d~n.allemande Allemagne,Rip.fgd.dt Ghana Grice
9.853 16.293 9.853 9.853 9.853 8.119
Grenade 0 Guatemala cl
\ Guinie Guinie-Bissau
0’ w
Guyane I Hai’ti a Honduras Hongrie ii
(0
WI ul
Annex2.1
Page 30f 5
Statement of contributions due for 1988 as at 31 December 1988/ Etat des contributions dues pour 1988 au 31 d6cerbre 1988 ------------ .~_____----------------------------------------------------------------------------------------------^______
Member States Assessedlfixies Paidlpayies Balance due/solde d; Etats reabres
-^--------------I-I--- ______I_^_----------_______^____________---------------------------------------------------------------------------
1% I Iceland I ,03 I India I ,34 I Indonesia I ,14 I Iran, Islamic Republic of I ,62 I Ireland I ,18 I Iraq I ,1a I IsraFl I ,22 I Italy I 3,74 I Jamaica I ,02 I Japan I 10,71 I
FF I 255.568 I
2.896.438 I 1.192.651 I 5.281.739 I 1.533.409 I 1.022.272 I 1.874.166 I
31.860.814 I 170.379 I
91.237.785 I 85.189 I 85.189 I
2.470.491 I 85.189 I 85.189 I 85.189 I 85.189 I
425.947 I 2.214.923 I
85.189 I 85.189 I
851.894 I 85.189 I 85.189 I 85.189 I 85.189 I 85.189 I 85.189 I
425.947 I 7.496.662 I
85.189 I 85.189 I 85.189 I
14.652.567 I
t 1 29.558 I
334.991 I 137.937 I 610.866 I 177.348 I 118.232 I 216.759 I
3.684.901 I 19.705 I
10.552.217 I 9.853 I 9.853 I
285.727 I 9.853 I 9.853 I 9.853 I 9.853 I
49.263 I 256:169 I
9.853 I 9.853 I
98.526 I 9.853 I 9.853 I 9.853 I 9.853 I 9.853 I 9.853 I
49.263 I 867.035 I
9.853 I 9.853 I 9.853 I
1.694.660 I
FF I t 1 FF I 201.962 I 23.358 I 53.606 I
2.880.908 I 333.194 I 15.530 I 305.992 I 35.390 I 886.659 I
I I 5.281.739 I 1.533.409 I 177.348 I I
I I 1.022.272 I 1 .B74.166 I 216.759 I I
30.860.431 I 3.569.194 I 1.000.383 I 170.379 I 19.705 I I
91.237.785 I 10.552.217 I I 54.737 I 6.330 I 30.452 I
I I 85.189 I 2.470.491 I 285.727 I I
I I 85.189 I I I 85.189 I I I 85.189 I I I 85.189 I
425.947 I 49.263 I I I I 2.214.923 I
4.875 I 564 I 80.314 I 85.189 I 9.853 I I
I I 851.894 I 33.665 I 3.894 I 51.524 I
I I 85.189 I 85.189 I 9.853 I I
3.234 I 374 I 81.955 I 47.956 I 5.546 I 37.233 I 85.189 I 9.853 I I
180.591 I 20.887 I 245.356 I 6.402.837 I 740.529 I 1.093.825 I
85.189 I 9.853 I I 34.474 I 3.987 I 50.715 I 55.351 I 6.402 I 29.838 I
14.652.567 I 1.694.660 I I
t 6.200 1.797
102.547 610.866
118.232
115.707
Jordan I ,Ol I Kenya I ,Ol I‘ Kuwait I ,29 I Lao People’s Democratic Rep. I ,Ol I Lesotho I ,Ol I Lebanon I ,Ol I Liberia I ,Ol I Luxembourg I ,05 I Libyan Arab Janahiriya I ,26 I Madagascar I ,Ol I Halawi I ,Ol I Malaysia I ,lO I Maldives I ,Ol I Mali I ,Ol I Malta I ,Ol I Hozarbique I ,Ol I Hauri tania I ,Ol I Hauritius I ,Ol I norocco I ,05 I Hexico I ,88 I
Monaco I ,Ol I Mongolia I ,Ol I Nepal I ,Ol I Netherlands I 1,72 I
3.523 9.853
9.853 9.853 9.853 9.853
256.169 9.289
98.526 5.959 9.853
9.479 4.307
28.376 126.506
5.866 3.451
Islande Inde Indonisie Iran,Rkp.islamique d’ Irlande Irak Israg Italie Jamai'que
Japon
Jordanie Kenya
Koweit RCp.dim.populaire lao Lesotho
Liban LibCria Luxembourg
Jam.arabe libyenne
Madagascar
Malaui Malaisie Maldives Mali Halte z Mozambique Hauritanie ?
Maurice E w
Haroc Hexique I
Monaco a
Kongolie ; NCpal (D
Pays-Bas u-l m
Annex 2.1
Page 4 of 5
Statement of contributions due for 1988 as at 31 December 198B/ Etat des contributions dues pour 1988 au 31 dCcenbre 1988 ___---------------- -------___-----__-------------- ______-_____________________---_______^___-_-_-_______-------~_______-__-~----_______________-____^___________
Member States Assessed/fixGes Paid/payGcs Balance due/solde dG Etats membres
__________________-___-_________________-____________________-_^-_________________________-______________-_____^______________--------------------
I I I I I I I I I I I I I I I I I I I I I
% I FF I t 1 ,24 I 2.044.545 I 236.464 I ,Ol I 85.189 I 9.853 I
,Ol I 85.189 I 9.853 I ,I9 I 1.618.598 I 187.201 I ,53 I 4.515.035 I 522.192 I ,u2 I 170.379 I 19.705 I ,06 I 511.136 I 59.116 I ,02 I 170.379 I 19.705 I ,Ol I 85.189 I 9.853 I ,02 I 170.379 I 19.705 I
,07 ! 596.326 I 68.968 I ,lO I 851.894 r 98.526 I ,63 I 5.366.929 I 620.718 I ,la I 1.533.409 I 177.348 I ,04 I 340.758 I 39.410 I ,20 I 1.703.787 I 197.053 I ,19 I 1.618.598 I 187.201 I ,Ol I 85.189 I 9.853 I ,Ol I 85.189 I 9.853 I ,Ol I 85.189 I 9.853 I ,Ol I 85.189 I 9.853 r ,Ol I 85.189 I 9.853 I ,Ol I 85.189 I 9.853 r ,Ol I 85.189 I 9.853 I ,96 I 8.178.177 r 945.857 r ,Ol I 85.189 I 9.853 r ,Ol I 85.189 I 9.853 I ,Ol I 85.189 r 9.853 r ,Ol I 85.189 I 9.853 r
2,00 I 17.037.869 I 1.970.535 I ,Ol I 85.189 I 9.853 I ,Ol I 85.189 I 9.853 I ,Ol I 85.189 I 9.853 I ,Ol I 85.189 I 9.853 I
FF I 2.044.545 I
I I I
4.515.035 I 170.126 I 511.136 I
I 999 I
I I I I
647.081 I I
1.703.787 I I
85.189 I I
85.189 I 35.274 I 33.881 I 85.189 I
I 8.178.177 I
I 33.881 I
I I
17.037.869 I 34.061 I
I I
67.408 I
t 1 236.464 I
I I I
522.192 I 19.676 I 59.116 I
I 115 I
I I I I
74.839 I I
197.053 I I
9.853 I I
9.853 I 4.080 I 3.919 I 9.853 I
I 945.857 I
I 3.919 I
I I
1.970.53s I 3.939 I
I I
7.796 I
FF I I
85.189 I 85.189 I
1.618.598 I I
253 I I
170.379 I 84.190 I
170.379 I 596.326 I 851.894 I
5.366.929 I 886.328 I 340.758 I
I 1.618.598 I
I 85.189 I
I 49.915 I 51.308 I
I 85.189 I
I 85.189 I 51.308 I 85.189 I 85.189 I
I 51.128 I 85.189 I 85.189 I 17.781 I
d New Zealand
Nicaragua Niger Nigeria
Noruay
Oman
Pakistan Panama
Papua New Guinea Paraguay
Peru
Philippines Poland Portugal Qatar
Republic of Korea
Romani a Ruanda
Saint Christopher and Nevis Saint Lucia
9.853
9.853
187.201
29
19.705 9.738
19.705 68.968 98.526
620.718 102.509 39.410
187.201
9.853
Saint Vincent and Grenadines I Saroa I San Rarino I Sao Tome and Principe I Saudi Arabia I Senegal I Seychelles I Sierra Leone I Soinalia I
Spain I Sri Lanka I
Sudan I Surinare I
Suaziland I
5.773 5.934
9.853
9.853 5.934 9.853 9.853
5.914 9.853 9.853 2.057
Nouvelle-ZClande Nicaragua Niger
Nigiria Norvkge
Oman
Pakistan
Panama
Papouasie-Nlle.GuinCe Paraguay
PCrou
Philippines Pologne Portugal Qatar
Rdpublique de Corie
Roumani e Ruanda
St.Christ.et-Nevis Sainte-Lucie St.Vincent-Grenadines Samoa
Saint-Marin Sao Ton&et-Principe Arabie saoudite SinCgal Seychelles Sierra-Leone g
cl Soralie \ Espagne 0' Sri Lanka W
Soudan I
Suriname '0 Swaziland ii
m
BOG/103 - page 58 Annex 2.1
Page 5of 5
Statement of contributions due for 1988 as at 31 December lg88/ Etat des contributions dues pour 1988 au 31 dgcenbre 1988 --------------- --II_ -I----P I-_---__---_-----_---------------------------------------------------------------------
Herber States Assessed/fixges Paidlpayies Balance due/solde de Etats membres
----------- ___---_________^_-------__I________________-----------^----------------------------------------------------_____I________I__
Sweden
Switzerland Syrian Arab Republic Thailand logo Tonga Trinidad and Tobago lunisia Turkey
Uganda Ukrainian SSR United Arab Emirates United Republic of Tanzania Uruguay
USSR
Venezuela Viet Nar Yeren Yugoslavia Zaire Zarbia Zirbabwe
Associate Members -_-------
Aruba
British Virgin Islands Netherlands Antilles
Total Do1 lar equivalent / Equivalent en dollar (Note Schedule 2)
1% I FF I
I I,24 I 10.563.479 I I 1,ll I 9.456.017 I I ,04 I 340.758 I I ,09 I 766.704 I I ,Ol I 85.189 I I ,Ol’ I 85.189 I I ,04 I 340.758 I I ,03 I 255.568 I I ,34 I 2.896.438 I I ,Ol I 85.189 I I 1,26 I 10.733.857 I I ,18 I 1.533.409 I I ,Ol I 85.189 I I ,04 I 340.758 I I lo,08 I 85.870.856 I I ,59 I 5.026.171 I I ,Ol I 85.189 I I ,Ol I 85.189 I I ,45 I 3.833.521 I I ,Ol I 85.189 I I ,Ol I 85.189 I, I ,02 I 170.379 I
t 1.221.732 1.093.647
39.410 88.674
9.853 9.853
39.410 29.558
334.991 9.853
1.241.437 177.348
9.853 39.410
9.931.499 581.308
9.853 9.853
443.370 9.853 9.853
19.705
I FF I t 1 I 10.563.479 I 1.221.732 I I 9.456.017 I 1.093.647 I I I I I 766.704 I 88.674 I I 1.384 I 160 I I 35.610 I 4.119 I I 143.751 I 16.626 I I 97.041 I 11.223 I I I I I I I I 10.733.857 I 1.241.437 I I I I I 85.189 I 9.853 I I 125.366 I 14.499 I I 85.870.856 I 9.931.499 I I 4.809.492 I 556.246 I I 38.515 I 4.455 I I I I I I I I I I I I I I I I
FF I I I
340.758 I I
83.805 I 49.579 I
197.007 I 158.527 I
2.896.438 I 85.189 I
I 1.533.409 I
I 215.392 I
I
216.679 I 46.674 I 85.189 I
3.833.521 I 85.189 I 85.189 I
170.379 I
t
39.410
9.693
5.734 22.784 18.335
334.991 9.853
177.348
25.062 5.398 9.853
443.370 9.853 9.853
19.705 -------- ^-----------------------------------------------------------------------__
I 70,lO I 597.177.281 I 69.067.269 I 529.365.524 I 61.224.403 I 67.811.757 I 7.842.866 ^-_L-I---------------------------------------------------------------------- ------------------------------------------------------------------------------------=======
I I I I I I I I I I I I I I I ,Ol I 85.189 I 9.853 I 17.209 I 1.990 I 67.980 I 7.863 I ,Ol I 85.189 I 9.853 I 85.189 I 9.853 I I I ,Ol I 85.189 I 9.853 I 33.632 I 3.890 I 51.557 I 5.963 I ------^-----------------------------------------------------------------------------------
I I 255.567 I 29.559 I 136.030 I 15.733 I 119.537 I 13.826 I _________I---------_---------------------------------------------------------------------------- __________--__---_--__________________^_---------------------------------------------------------
5'37,432.048 69,096,828 529,501.554 61,240,136 67,931,294 7,856,692
98,912.723 87,665,820 11,246.903
168,009,551 148,905,956 19,103,595
Suide
Suisse RCp.arabe syrienne
lhai’lande Togo Tonga Trinitg-et-Tobago Tunisie Turquie Ouganda
RSS d'ukraine
Eairats arabes unis RCp.unie de Tanzanie Uruguay
URSS
Venezuela Viet Nar Yhaen Yougoslav Zai’re Zambie Zi rbabue
ie
Membres associgs ---------------_-____
Aruba
Iles vierges britan. Antilles n;erlandaises
BOG/103 - page 59 Annex 2.2
ADVANCE PAYMENTS AND BUDGET SURPLUSES CREDITED TO 1989 CONTRIBUTION AS AT 31 DECEMBER 1988
AVAKES ET EXCEDENTS WDGETAIRES AU CREDIT DE IA CONTRIE%UTIDN 1989 AU 31 DE- 1988
Member States FF t Etats membres _-_-----
Albania
Algeria Austria
Australia Barbados
Belize Botsuana
Bhutan
British Virg.Isles Bulgaria Byelorussian SSR Canada
China Colombia Denmark
Ethiopia Finland France
Germany ,Fed.Rep. Greece Honduras
Hungary
Ireland Israfl Jamaica Japan
Kuwait
Luxembourg
Ralawi Malta Mauritius Ronaco Netherlands Reu Zealand Norway Pakistan Republic of Korea Ruanda
Saint Lucia San Ilarino
Saudi Arabia
Spain Sweden Switzerland Thailand
Ukrainian SSR United Rep.of Tanz USSR
653 75 509 59
3.013 348 6.667 771
27.533 3.184 33 4 33 4
1.326 153 9.128 1.055
747 86 1.691 196
13.455 1.556 9.182 1.062
148.787 17.209 3.097 358
62 7 2.003 232
206.041 23.833 35.250 4.077
1.610 184 85.189 9.853
757.781 87.642 681 79 981 113
92 11 40.595 4.695
893 103 234 27
72.640 8.401 62 7 62 7 62 7
7.055 816 1.172 135 2.102 243
341.348 39.479 703 81
62 7 33 4 38 4
2.757 319 7.242 038 5.682 657 4.441 514
388 45 6.220 719 3.677 425
48.073 5.652
-----------
Albanie AlgCrie Autriche
Australie Barbade
8Glize Botswana
Bhoutan
Iles vierges britanniques
Bulgarie RSS de Biglorussie Canada
Chine Coloabie Danemark
Ethiopie F inlande France
Alleaagne,Rip.FCd. GrGce Honduras
Hongrie Irlande Isra’el JaaaYque Japon
Kowei t Luxembourg
Ralaui Malte Maurice Monaco
Pays 8as
Nouvelle ZClande Norvgge
Pakistan RCp. de Corde Rwanda
Sainte-Lucie Saint Marin Arabie saoudite
Espagne
Suade
Suisse
Thai'lande
RSS d'ukraine
RGp.unie de lanzanie URSS
Total 1.861.885 215.336
D3llar equivalent/ f5quivalent en f
(Note Schedule 2)
308.259 523.595
~oc/103 - page 60
Member States
1973-1974
Paraguay 46,576 29,711 16,865
1975-1976
Paraguay
1977-1978
Paraguay
1979-1980
Daninican Republic Paraguay
1981-1983
Annex 2.3 Page 1 of 3
-0NS RECEIVABLE AS AT 31 DECEMBER 1988 IN RESF’ECT OF PRIOR FINANCIAL PERIODS
Bolivia Cmoros Daninican Republic
P=mw Ramnia Sao Tome and Principe Ua~
1984-1985
Antigua and Barbuda 34,470 18.263 16,207 Bolivia 34,470 34,470 Chad 34,470 7,610 26,860 Chows 34,470 34,470 Daninican Republic- 103,410 103,410 Lebanon 68,940 @,M Paraguay 34.470 34,470 Fkxu 241,290 213,327 27,963 Romania 654,930 654,930 Sao Tane and Principe 34,470 34,470 Uganda 34,470 34,470
Paid and L?rssesed other credits Balance due
$ $ $
32,576 32,576
43,260 43,260
58,080 29,264 28,816 29,040 29,040
87,120 29,264 57,856
59,748 51,402 8,346 59,748 7,611 52,137
179,244 179,244 179,244 86,070 93,174 59,748 59,748
1.254.708 845,815 408,893 59,748 34,372 25,376 59,748 53,446 6,302
1,911,936 1,078,716 833,220
1,309,@0 239,200 1,070,660
1986-1987
Antigua andBarbuda Argentina Bolivia Brazil Burkina Faso Burundi Cape Verde Central African Republic Chad Cmoros Congo Gte d'Ivoire Dominican Republic Ecuador Emt El Salvador Equatorial Guinea Gabon Gambia Grenada Guinea-Bissau
Iran, Islamic Republic of Kenya Lebanon Liberia ,?lali Nicaragua Niger PaIlaIM Paraguay Peru Philippines Poland Ranania SaoTane and Principe Sierra Leone Somalia
Syrian Arab Republic Turkey Uganda United Arab tirates Zambia
BOG/103 - page 61
Afma2.3 Page 2 of 3
Paid and Assessed other credits Balance due
s
36,498 2,226,378
36,498 5,036,724
36,498 36,498 36,498 36,498 36,498 36,498 36,498 72,996
109,494 109,494 255,486 36,498 36,498
109,494 36,498 36,498 36,498 36,498
2,X2.876 36,498 36,498 36,498 36,498. 36,498 36,498 72,996 72,996
255,486 364,980
2,299,374 693,462 36,498 36,498 36,498 36,498
145,992 1,24Q,932
36,498 656,964 36,498
s
1,309,915
3,810,619 16,825 3,588
9 8,022
6,048 37,364
83,548 207,516
9,142 7,8*&G
07,587 962
11,295 2.017
14,393 34,907
17 28,768
8 18,266 56,570
362,609 301,042
2,729 18,999 1,465 2,=J
431,766
401,630 20,877
$
36,498 916,463 36,498
1.226.105 19,673 32,910 36,489 28,476 36,498 36,498 30,450 35,632
109,494 25,946 47,970 27,356 28,634 1,907
35,536 36,498 25.203 34,481
148,483 1,591
36,498 36,481 7,730
36,490 18,232 16,426 72,996
255,486 2,371
1,998,332 693,462 36,498 33,769 17,499 35,033
143,742 809,166 36,498
255,334 15,621
16.971.570 9,418,617 7.552.953
BOG/103 - page 62
Associate Members
1969-1970
British Eastern Caribbean Group 14,310 14,212 98
1971-1972
British Eastern Caribbean Group 16,260 16,260
1973-1974
British Eastern Caribbean Group
1975-1976
Britkh Eastern Caribbean Group
1977-1978
British Eastern Caribbean Group
1979-1980
British Fastem Caribbean Group
1981-1983
British EastemCaribbeanGroup
1984-1985
British EastemCaribbeanGroup
TOTAL alrmmunms REcErvABLE EmF¶uoR -PERIODS
Annex 2.3 Page 3 of 3
Paid and tk5sessed other credits Balance due
$ S $
23,288 23,288
16,288 16,288
21.630 21,630
29,040 29,040
59,748 59,748
34,470 34,470
9,808,2x?
BOG/103 - page 63 Annex 2.4 Page 1 of 3
ARREARS PAYABLE IN ANNUAL INSTALl4ENTS as at 31 December 1988
ARRIERES PAYABLES PAR VERSEMENTS ANNUELS au 31 dkembre 1988
In accordance uith the decisions taken at the tuenty-first session of the General Conference, the arrears of contributions due from Nicaragua up to 31 Oecenber 1980 are being paid in annual instalments commencing from the year 1981,in accordance
with the decisions of the twenty-second session the arrears of contributions due fron Grenada and Chad up to 31 Oecember 1983 are being paid in annual instalaents commencing from the year 1984 and in accordance with the decisions of the twenty-third session the arrears of contributions due from Burkina Faso up to 31 December 1985 are being paid in annual instalments commencing from the year 1986.
ConformCment aux d;cisions prises par la Confgrence gCn;rale i sa vingt-et-uniime session, les arriGr;s de contributions dus jusqu’au 31 d;cembre 1980 par le Nicaragua sont rdglis par versements annuels i dater de 1981, confora&ment aux dCcisions de la vingt-deuxiime session, les arrigrgs de contributions dus jusqu’au 31 dgcembre 1983 par Grenade et le Tchad sont rCglis par versements annuels
i dater de 1984 et conformgment aux dCcisions de la vingt-troisikae session , Ies arrigrgs de contributions dus jusqu’au 31 ddcembre 1985 par le Burkina Faso sont rCgI;s par versements annuels i dater de 1986.
I-BURKINA FASO
(Payable over 10 years/payables sur 10 ans)
Contributions -__------
1981-1983 1984-1985
t
31.925 34.470
Less payments/A d;duire paienents:
1986 (Total amount paid/pay: en totalit;) 1987 (due/d: $6,639)
1988 11 ,I
t $
66.395
6.644
6.644
Balance due/solde dG 59.751
BOG/103 - page 64 Annex 2.4 Page 2 of 3
II-CHAO/TCHAO -_--------
(Payable over 10 years/payables sur 10 ans)
Contributions
H.C.F 320 1973-1974 4.928 1975-1976 32.576 1977-1978 43.260 1979-1980 29.040 1981-1983 59.748
169.872
Less payments/A dkduire paiements:
1984 (Total amount paid/pay; en totalit; 1985 II 0
1986 (due/d;je $16,987) 1987 II I, 1988 II II
16.989 16.987
- 33.976
Balance due/solde dG 135.896
III-GRENADA/GRENADE ---------------
(Payable over 10 years/payables sur 10 ans)
Contributions
1977-1978 38.790 1979-1980 29.040 1981-1983 39.832
Less payaents/A diduire paierents:
1984 (Total amount paid/pay; en totalitk) 1985 It ,,
1986 (due/d; $10,766) 1987 ” ,t 1988 ” II
Balance due/solde dCi 86.128
107.662
10.768 10.766
- 21.534
IV-NICARAGUA -_---em
(Payable over 10 years/payables sur 10 ans)
Contributions --------- t
1977-1978 28.421 1979-1980 29.040
--
Less payments/A d;duire paieaents:
1981 (Total aaount paid/pay; en totalitd) 1982 I, II 1983 ,I I, 1984 (1 I, 1985 II ,I
1986 (Part payment/pay; en partie) 1987 (due/d; $5,746) 1988 II 1,
BOG/103 - page 65
t t t
57.461
5.747 5.746 5.746 5.746 5.746 5.161
Balance due/solde dCi
TOTAL OUE/lOlAL OU
33.892 ----
23.569
--- 305.344 ---- ----
Page 2.4 Page 3 of 3
BOG/103 - page 66 Annex 2.5
Page 1 of 4
SUPPLENENTARY ESTIMATES FOR 1986-1987 as at 31 December 1988
PREVISIONS SUPPLEHENTAIRES POUR 1986-1987 au 31 dkembre 1988
Heaber States Assessed/fixGe Paid/paybe Balance due/ Etats aembres
solde dc
Afghanistan
Albania
Algeria Angola
Antigua and Barbuda
Argentina
Austria
Australia Bahamas
Bahrain
Bangladesh Barbados
Belgium Belize Benin Bhutan
Bolivia Botsuana
Brazil
Bulgaria Burkina Faso Burma
Burundi Byelorussian SSR
Cameroon
Canada
Cape Verde
Central African Republic Chad
Chile China Colombia Comoros Congo Costa Rica CGte d’Ivoire Cuba
Cyprus
Czechoslovakia Oeaocratic Kampuchea
Oen.People’s Rep.of Korea
Oenocratic Yemen
Oenaark
Oorinica Ooeinican Republic Ecuador
I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I
4, I I
,Ol I ,Ol I ,14 I ,Ol I ,Ol I ,61 I ,?3 I
I,64 I ,Ol I ,02 I ,02 I ,Ol I
I,17 I ,Ol I ,Ol I ,Ol I ,Ol I ,Ol I
I,38 I ,16 I ,Ol I ,Ol I ,Ol I ,34 I ,Ol I
3,02 I ,Ol I ,Ol I ,Ol I ,O? I ,?8 I ,I3 I ,Ol I ,Ol I ,02 I ,02 I ,09 I ,02 I ,69 I ,Ol I ,05 I ,Ol I ,?l I ,Ol I ,03 I ,03 I
--f- i I
2.924 I 2.924 I
40.936 I 2.924 I 2.924 I
178.363 I 213.451 I 479.534 I
2.924 I 5.848 I 5.848 I 2.924 I
342.107 I 2.924 I 2.924 I 2.924 I 2.924 I 2.924 I
403.510 I 46.784 I
2.924 I 2.924 I 2.924 I
99.416 I 2.924 I
883.045 I 2.924 I 2.924 I 2.924 I
20.468 I 228.071 I
38.012 I 2.924 I 2.924 I 5.840 I 5.848 I
26.316 I 5.848 I
201.755 I 2.924 I
14.620 I 2.924 I
207.603 I
2.924 I 8.772 I 8.772 I
t ~~ I I
2.048 I 2.924 I
40.936 I 2.924 I
I 142.415 I 213.451 I 479.534 I
2.924 I 5.848 I 5.848 I 2.924 I
342.107 I 2.924 I 2.924 I 2.924 I
5 I 2.924 I
277.766 I
46.784 I 5 I
2.050 I 2.031 I
99.416 I 2.924 I
883.045 I 2.029 I 2.031 I
I 14.335 I
228.071 I 38.012 I
3 I 2.031 I 5.848 I 5.848 I
26.316 I 5.848 I
201.755 I 2.048 I
14.620 I 2.048 I
207.603 I 2.035 I
2 I 4.061 I
$ I--~-- 1
876 I Afghanistan I Albanie I Algirie I Angola
2.924 I Antigua-et-Barbuda 35.948 I Argentine
I Autriche I Australie I Bahamas I Bahrein I Bangladesh I Barbade
I Belgique I BClize I Benin I Bhoutan
2.919 I Eolivie I Botswana
125.744 I 8rCsil I Bulgarie
2.919 I Burkina Faso
874 I Eirnanie 893 I Burundi
I RSS de 8iClorussie I Careroun
I Canada 895 I Cap-Vert
893 I RCp.centrafricaine 2.924 I Tchad
6.133 I Chili I Chine I Colombie
2.921 I Coaores
893 I Congo
I Costa Rica I Ccte d’Ivoire I Cuba
I Chypre
I Tchgcoslovaquie 876 I Kampuchda d;rocratic
I RCp.pop.dgm.de Co&c 876 I YCaen dCmocratique
I Oanenark
889 I Ooainique 8.770 I RCpublique doainicai 4.711 I Equateur
BOG/103 - page 67 Annex 2.5
Page 2 of 4
SUPPLEMENTARY ESTIMATES FOR 1986-1987
PREVISIONS SUPPLEHENTAIRES POUR 1986-1987
Member States Assessed/fixGe Paid/pay&e Balance due/ Etats membres solde di
Egypt El Salvador Equatorial Guinea Ethiopia Fiji Finland France Gabon Gambia
German Democratic Republic Geraady ,Federal Republic of Ghana Greece Grenada
Guatemala Guinea Guinea-Bissau
ic Repub
Guyana Haiti Honduras
Hungary
Iceland
India
Indonesia Iran, Islam Iraq Ireland Isra’e’l Italy Jamaica Japan Jordan
Kenya
Kuwait
lit of
I
I
I
I
I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I
Lao People’s Democratic Republic I Lebanon I Lesotho I
Liberia I Libyan Arab Jarahiriya I Luxembourg I
Madagascar I
Malawi I Malaysia I Maldives I Mali 1 Malta I Mauritania
lo I
,07 I ,Ol I ,Ol I ,Ol I ,Ol I ,49 I
6,29 I ,03 I ,Ol I
1,31 I 8,16 I
,Ol I ,43 I ,Ol I ,02 I ,Ol I .Ol I ,Ol I ,Ol I ,Ol I ,22 I ,03 I ,34 I ,lG I ,62 I ,12 I ,18 I ,22 I
3,74 I ,02 r
10,71 I ,Ol I ,Ol I ,29 I ,Ol I ,Ol I ,Ol I ,Ol I ,26 I ,05 I ,Ol I ,Ol I ,lO I ,Ol I ,Ol I ,Ol I
I ,Ol I
t 1 20.468 I
2.924 I 2.924 I 2.924 I 2.924 I
143.275 I 1.839.189 I
8.772 I 2.924 I
383.042 I 2.385.976 I
2.924 I 125.731 I
2.924 I 5.848 I 2.924 I 2.924 I 2.924 I 2.924 I 2.924 I
64.328 I 8.772 I
99.416 I 40.936 I
181.287 I 35.088 I
52.632 I 64.328 I
1.093.572 I 5.848 1
3.131.593 I 2.924 I 2.924 I
84.796 I
2.924 I 2.924 I 2.924 I 2.924 I
76.024 I 14.620 I
2.924 I 2.924 I
29.240 I 2.924 I 2.924 I 2.924 I 2.924 I
$ I $ I 14.222 I
2.031 I 2.026 I 2.924 I 2.924 I
143.275 I 1.839.189 I
4.057 I 2.031 I
383.042 I 2.385.976 I
2.924 I 125.731 I
1.998 I 5.848 I 2.048 I
2.031 I 2.031 I 2.924 I 2.924 I
64.328 I 8.772 I
99.416 I 40.936 I
115.882 I 24.476 I 52.632 I 64.328 I
l-093.572 I 5.848 I
3.131.593 I 2.924 I 2.031 I
84.796 I 2.048 I
14 I 2.048 I 2.031 I
52.894 I 14.620 I
2.924 I 2.924 I
18.381 I 2.924 I 2.031 I 2.924 I 2.924 I
6.246 I Egypte
893 I El Salvador 898 I GuinCe Gquatoriale
I Ethiopie I Fidji I Finlande I France
4.715 I Gabon
893 I Gaabie I Rip.dCe.allenande I Alleaagne, R6p.fCd.d’ I Ghana
I GrGce 926 I Grenade
I Guateeala 876 I GuinCe
893 I GuinCe-Bissau 893 I Guyana
I Hai’ti I Honduras
I Hongrie I Islande I Inde
I Indonisie 65.405 I Iran, RCp.islamique 10.612 I Iraq
I Irlande I IsraFl I Italie I JaaaPque I Japon
I Jordanie
893 I Kenya
I Koweit 876 I Rgp.dGm.populaire la
2.910 I Liban 876 I Lesotho
893 I Libgria 23.130 I Jaa.arabe libyenne
I Luxembourg
I Radagascar
I Malaui lo.859 I Halaisie
I Maldives 893 I Mali
I Malte I Mauritanie
BOG/103 - page 68 Annex 2.5 Page 3 of 4
SUPPLEMENTARY ESTIMATES FOR 1986-1987
PREVISIONS SUPPLEHENTAIRES POUR 1986-1987
Member States Assessedlfixke Paid/payCe 8alance due/ Etats menbres
solde dTj
Mauritius Mexico Monaco
Mongolia Morocco
Horambique
Nepal Netherlands New Zealand Nicaragua Niger Nigeria tiorway
Oman
Pakistan Panama
Papua New Guinea Paraguay
Peru
Philippines Poland Portugal
Qatar Republic of Korea Romania Rwanda
Saint Christopher and Nevis Saint Lucia Saint Vincent and Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Seychelles Sierra Leone Soaalia Spain Sri Lanka Sudan Suriname Suaziland Sueden
Suitzerland Syrian Arab Republic Thailand Togo
,Ol I ,88 I
,Ol I ,Ol I ,os I ,Ol I ,Ol I
1,72 I ,24 I ,Ol I ,Ol I .19 I ,53 I ,02 I ,06 I ,02 I ,Ol I ,02 I ,07 I ,lO I ,63 I ,18 I ,04 I ,20 I ,19 I ,Ol I ,Ol I ,Ol I ,Ol I ,Ol I ,Ol I ,Ol I ,96 I ,Ol I ,Ol I ,Ol I ,Ol I
2,00 I ,Ol I ,Ol I ,Ol I ,Ol I
1,24 I 1,ll I
,04 I ,09 I ,Ol I
$ 1 2.924 I
257.311 I 2.924 I 2.924 I
14.620 I 2.924 I 2.924 I
502.926 I 70.176 I
2.924 I 2.924 I
55.556 I 154.971 I
5.848 I 17.544 I 5.848 I 2.924 I 5.848 I
20.468 I 29.240 I
184.211 I 52.632 I 11.696 I 58.480 I 55.556 I
2.924 I 2.924 I 2.924 I 2.924 I 2.924 I 2.924 I 2.924 I
280.703 I 2.924 I 2.924 I 2.924 I 2.924 I
584.798 I 2.924 I 2.924 I 2.924 I 2.924 I
362.575 I 324.563 I
11.696 I 26.316 I
2.924 I
$ 1 2.924 I
257.311 I
2.924 I 2.924 I
14.620 I 2.924 I 2.924 I
502.926 I 70.176 I
2.028 I 2.031 I
38.674 I 154.971 I
5.848 I 17.544 I 4.061 I 2.924 I
I 28 I
18.311 I 145.958 I
52.632 I 6.122 I
58.480 I 110 I
2.924 I 2.362 I 2.924 I 2.924 I 2.924 I 2.924 I
I 280.703 I
2.475 I 2.924 I 2.031 I 2.031 I
584.798 I 2.924 I 2.048 I 2.031 I 2.924 I
362.575 I 324.563 I
6.089 I 26.316 I
2.924 I
P 1 I Maurice I Mexique I Monaco
I Rongolie I Haroc I Moraabique I NGpal I Pays-8as
I Nouvelle-ZGlande 896 I Nicaragua
893 I Niger 16.882 I Niggria
I Norv;ge
I Oman
I Pakistan
1.787 I Panama
I Papouasie-Nlle.GuinGe 5.848 I 'Paraguay
20.440 I Pkrou
10.929 I Philippines 38.253 I Pologne
I Portugal 5.574 I Qatar
I RGpublique de CorCe 55.446 I Rouaanie
I Rwanda
562 I St.Christ.et-Nevis I Sainte-Lucie I St.Vincent-Grenadines I Sanoa I Saint-Marin
2.924 I Sao Toa&et-Principe I Arabie saoudite
449 I S<nigal I Seychelles
a93 I Sierra-Leone 893 I Somalie
I Espagne
I Sri Lanka 876 I Soudan a93 I Suriname
I Suaziland I Suide I Suisse
5.607 I RCp.arabe syrienne I Thai’lande I Togo
~oC/103 - page 69
SUPPLEMENTARY ESTIUATES FOR 1986-1987 Annex 2.5
Page 4 of 4
PREVISIONS SUPPLEHENTAIRES POUR 1986-1987
Reaber States Assessedlfixie Paid/payGe Balance due/ Etats nembres
solde dii
1 % 1 t I $ I t I Tonga
Trinidad and Tobago
Tunisia Turkey
Uganda
Ukrainian SSR United Arab Emirates United Republic of Tanzania Uruguay
USSR
Venezuela
Viet Nam Yeaen Yugoslavia Zaire Zambia Zimbabwe
Associated Members
Aruba British Virgin Islands Netherlands Antilles
Total
I 801 I ,04 I ,03 I ,34 I 801 I 1 ,26
I ,18 I JO1 I $04 I lo,08 I $59 I ,Ol I a01 I 945 I to1 I no1 I JO2 I I 70,lO I =zz=
I I I I I .Ol I .Ol I .Ol I I 1 --
I 2.924 I 2.924 I I I 11.696 I 11.696 I I I 8.772 I 8.772 I I I 99.416 I 62.924 I 36.492 I I 2.924 I 5 i 2.919 I I 368.423 I 368.423 I I I 52.632 I 32.286 I 20.346 I I 2.924 I 2.924 I I I 11.696 I 11.696 I I I 2.947.382 I 2.947.382 I I I 172.515 I 172.515 I I I 2.924 I 2.924 I I I 2.924 I 2.048 I 876 I I 131.579 I 91.752 I 39.827 I I 2.924 I 2.080 I 844 I I 2.924 I 2.063 I 861 I I 5.848 I 4.013 I 1.835 I I I I I I 20.497.169 I 19.884.666 I 612.503 I Iz=m--- 1 L~=~~~~ 1 ===zzzzzE== 1
I I I I I I I I I I I I I I I I I 585 I 585 I I I 2.924 I 2.924 I I I 2.924 I 2.924 I I I I I I I 6.433 I 6.433 I I I --^ --- I -------- I ~-=--===~ I
f20.503.602 $ 19.891.099 S 612.503 =========z ========== ------- -------
Tonga
Trinit&et-Tobago Tunisie Turquie Ouganda
RSS d’llkraine Emirats arabes unis RGp-Unie de Tanzanie Uruguay
URSS
Venezuela Viet Nam Yimen Yougoslavie Zayre Zambie Zimbabue
Hembres associis
Aruba
Iles vierges britan. Antilles n6erlandaise
-- --
BOG/103 - page 70
Schedule 3 Page 1 of 4
ADVANCES TO THE WORKING CAPITAL FUND AVANCES AU FONDS DE ROULEHENT
Advances due/ Paid/ Balances due/ Member States Soames fixees Soames recues Soldes dus Etats membres _______---_-------------------------------------------------------------------------------------------------------------------------
x Afghanistan .Ol Albania .Dl Algeria .I4 Angola .Ol Antigua and Barbuda -01 Argentina .61 Austria .73 Australia 1.64 Bahamas .Ol Bahrain -02 Bangladesh .02 Barbados .Ol Belgium 1.17 Belize .Ol 3enin -01 Bhutan .Ol Bolivia .Ol Botswana -01 Brazil i.38 Bulgaria .16 Burkina Faso -01 Burma -01 Burundi .Ol Byelorussian SSR .34 Cameroon .Ol Canada 3.02 Cape Verde .Ol Central African Republic -01 Chad -01 Chile .07 China .78 Colombia .13 Comoros .Ol Congo .Ol Costa Rica .02 Cdte d’ Ivoire .02 Cuba -09 Cyprus -02 Czechoslovakia .69 Democratic Kaapuchea .Ol Democratic People’s Rep-of Korea .05 Democratic Yemen .Ol Denmark .?I Dominica .Ol
s s s 2,140 2,140 Afghanistan 2,140 2,140 Albanie
29,957 29,951 Algerie 2,140 2,140 Angola 2,140 2,140 Antigua et Barbuda
130,528 130,528 Argentine 156,205 156,205 Autriche 350,927 350,927 Australie
2,140 2,140 Bahamas 4,279 4,279 Bahrein 4,279 4,279 Bangladesh 2,140 2,140 Barbade
250,357 250,357 Belgique 2,140 2,140 Belize 2,140 2,140 Benin 2,140 2,140 Bhoutan 2,140 2,140 Bolivia 2,140 2,140 Botswana
295,292 295,292 Bresil 34,237 34,237 Bulgarie 2,140 2,140 Burkina Faso 2,140 2,140 Birmanie 2,140 2,140 Burundi
72,753 72,753 RSS de Bielorussie 2,140 2,140 Cameroun
646,220 646,220 Canada 2,140 2,140 Cap-Ver t 2,140 2,140 Rdpublique Centrafricaine 2,140 2,140 Tchad
14,978 14,918 Chili 166,904 166,904 Chine 27,817 27,817 Colombie 2,140 2,140 Comores 2,140 2,140 Congo 4,219 4,279 Costa Rica 4,279 4,279 Cdte d’Ivoire
19,258 19,258 Cuba 4,279 4,279 Chypre
147,646 147,646 Tchecoslovaquie 2,140 2,140 Kampuchea Democratique
10,699 10,699 Republique populaire dem.de Coree 2,140 2,140 YAmen Democratique
151,926 151,926 Danemark 2,140 2,140 Dominique
~0~1103 - page 71
Schedule 3 Page 2 of 4
______-____--_____-_-------------------------------------------~------------------------------------------------------------------- Advances due I Paid/ Balances due/
Member States Somines f ixees Sommes recues Soldes dus Etats membres ___________--_____-_____________________-------------------------------------------------------------------------------------------
Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Ethiopia Fiji Finland France Gabon Gambia German Democratic Republic Germany,Federal Republic Ghana Greece Grenada Guatemala Guinea Guinea-Bissau Guyana Haiti Honduras ,Hungary Iceland India Indonesia Iran, Islamic Republic of Iraq Ireland Israel Italy Jamaica Japan Jordan Kenya Kuma i t
x -03 .03 .07 .Ol .Ol .Ol .Ol -49
6.29 .!I3 -01
1.31 8.16 .Ol .43 .Ol -02 .Ol .Ol .Ol .Ol -01 -22 .03 .34 .14 .62 .12 .18 .22
3.74 $02
10.71 .Ol -01 .29
Lao People’s Democratic Republic .Ol Lesotho .Ol Lebanon .Ol Liberia .Ol Libyan Arab Jamahiriya .26 Luxembourg .05 Wadagascar .Ol Malawi .Ol llalaysia -10 Maldives .Ol Mali .Ol
$ s t 6,419 3,429 2,990 Republique Dominicaine 6,419 6,419 Equa teur
14,978 14,978 Ewpte 2,140 2,140 El Salvador 2,140 2,140 Guinee-Equatoriale 2,140 2,140 Ethiopie 2,140 2,140 Fidji
104,850 104,850 Finlande 1,345,934 1,345 ( 934 France
6,419 6,419 Gabon 2,140 2,140 Gambie
280,314 280,314 Republique democratique allemande 1,746,077 1,746,077 Allemagne,Republique Federate d’
2,140 2,140 Ghana 92,011 92,011 Grece 2,140 2,140 Grenade 4,279 4,279 Guatemala 2,140 2,140 Guinee 2,140 2,140 Guinea-Bissau 2,140 2,140 Guyane 2,140 2,140 Haiti 2,140 2,140 Honduras
47,076 47,076 Hongr ie 6,419 6,419 Islande
72,753 72,753 Inde 29,957 29,957 Indonesie
132,668 132,668 Iran,RepubLique islamique d’ 25,678 25,678 Irak 38,516 38,516 Ir lande 47,076 47,076 Israel
800,285 800,285 Italie 4,279 4,279 Jamaique
2,291,726 2,291,726 Japan 2,140 2,140 Jordanie 2,140 2,140 Kenya
62,054 62,054 Roveit 2,140 2,140 Republique dempopulaire Lao 2,140 2,140 Lesotho 2,140 2,140 Liban 2,140 2,140 Liberia
55,635 55,635 Jamahiriya arabe Libyenne 10,699 10,699 Luxembourg 2,140 2,140 Wadagascar 2,140 2,140 Malawi
21,398 21,398 Halaisie 2,140 2,140 Haldives 2,140 2,140 Mali
BOG/103 - page 72
Schedule 3 Page 3 of 4
_______________________________I________------------------------------------------------------------------------------------------ Advances due I Paid/ Balances due/
Member States Sommes fixees Sommes recues Soldes dus Etats membres ____________________---------------------------------------------------------------------------------------------------------------
Malta Hauritania Mauritius Mexico Wonaco Mongolia Morocco Wozambique Nepal Nether lands New Zealand Nicaragua Niger Nigeria Norway Oman Pakistan Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Qatar Republic of Korea Romania Rwanda Saint Christopher and Nevis Saint Lucia Saint Vincent and Grenadines Samoa San Warino Sao Tome and Principe Saudi Arabia Senegal Seychelles Sierra Leone Somalia Spain Sri Lanka Sudan Suriname Swaziland
x a .Ol 2,140 .Ol 2,140 .Ol 2,140 -88 188,302 .01 2,140 .Ol 2,140 .05 10,699 .Ol 2,140 -01 2,140
1.72 368,046 -24 51,355 .Ol 2,140 .Ol 2,140 .19 40,656 -53 113,409 .02 4,279 .06 12,839 -02 4,279 .Ol 2,140 -02 4,279 .07 14,978 .lO 21,398 .63 134,807 .18 38,516 -04 8,559 .20 42,796 .I9 40,656 .Ol 2,140 .Ol 2,140 -01 2,140 -01 2,140 -01 2,140 .Ol 2,140 .Ol 2,140 -96 205,421 -01 2,140 ,Ol 2,140 .Ol 2,140 -01 2,140
2.00 427,960 “Ol. 2,140 -01 2,140 .Ol 2,140 .Ol 2,140
s 0 2,140 Halte 2,140 Hauritanie 2,140 Haur ice
188,302 Mexique 2,140 Monaco 2,140 Mongol ie
10,699 Waroc 2,140 Mozambique 2,140 Nepal
368,046 Pays-Bas 51,355 Nouvelle-Zelande 2,140 Nicaragua 2,140 Niger
40,656 Nigeria 113,409 Norvbge
4,279 Oman 12,839 Pakistan 4,279 Panama 2,140 Papouasie-Nouvelle Guinee 2,000 2,279 Paraguay
14,978 Perau 21,398 Philippines
134,807 Pologne 38,516 Portugal 8,559 Qatar
42,796 Republique de Coree 38,230 2,426 Roumanie 2,140 Rwanda 2,140 Saint Christophe-et-Nevis 2,140 Sainte-Lucie 2,140 Saint-Vincent et Grenadines 2,140 Samoa 2,140 Saint-Marin 2,000 140 Sao-Tome-et-Principe
205,421 Arabie Saoudite 2,140 Sh!gal 2,140 Seychelles 2,140 Sierra-Leone 2,140 Somalie
427,960 Espagne 2,140 Sri Lanka 2,140 Soudan 2,140 Suriname 2,140 Swaziland
BOG/103 - page 73
Schedule 3 Page 4 of 4
-----_-----------___---------------------------------------------------------------------------------------------------------------
Advances due/ Paid/ Balances due/ Member States Sommes f ixees Sommes recues Soldes dus Etats membres
Sweden Switzerland Syrian Arab Republic Thailand Togo Tonga Trinidad and Tobago Tunisia Turkey Uganda Ukrainian SSR United Arab Emirates United Republic of Tanzania Uruguay USSR Venezuela Viet Nam Yemen Yugoslavia Zaire Zambia Zimbabwe
x s s J 1.24 265,335 265,335 Suede 1.11 237,518 237,518 Suisse .04 8,559 8,559 Republique arabe syrienne .09 19,258 19,258 Thailande .Ol 2,140 2,140 Togo .Ol 2,140 2,140 Tonga -04 8,559 8,559 Trinite-et-Tobago .03 6,419 6,419 Tunisie -34 72,753 72,753 Turquie .Ol 2,140 2,015 125 Uganda
1.26 269,615 269,615 RSS d’ukraine .18 38,516 38,516 Emirates arabes unis .Ol 2,140 2,140 Republique-Unie de Tanzanie .04 8,559 8,559 Uruguay
10.08 2,156,919 2,156,919 URSS -59 126,248 126,248 Venezuela .Ol 2,140 2,140 Viet Nam -01 2,140 2,140 Yemen .45 96,291 96,291 Yougoslavie .Ol 2,140 2,140 Zaire -01 2,140 2,140 Zambie .02 4,279 4,219 Zimbabwe
- 70.10 15,000,000 14,992,040 7,960 ----- EII====I=3==Ill:I=‘====~===~=====================~=======-----
~oc/103 - page 74
schedule 4
CKJIZ FRW’I-0 OTHER EUNDS AS AT 31 DECEMBER 1988
he frcm other funds
Special accounts and trust funds 2,936,205 Account for end-of-service grants and indemnities 185,804 United Nations Development Progrm 1,157,367
4,279,376
Due to other funds
Special account for meeting the financial situation arising fran the withdrawal of a Member State fran Unesco
Self-financing funds
Welfare funds
International Institute for Educational Planning
931,729
18,091,888
66,861
1,414,594
20,%X,072
~-~1~--4-.-1-. -- .-- ---..--- .-..,.- ” ,..
~oc/103 - page 75
Schedule 5
CAPITAL ASSETS
CAPITAL ASSETS AND INVESTMENT IN CAPITAL ASSETS
AS AT 31 DECEBBER 1988
Headquarters premises, Place de Fontenoy at cost
Headquarters Fifth building, rue Miollis at cost
Headquarters Sixth building, rue Fran9ois Bonvin
Industrialized building, rue Fran9ois Bonvin at cost
Chateau du Bois du Rocher
Land, at a nominal valuation Structures, at insurance valuation
Ocampo Villa, Buenos Aires Land, at a nominal valuation Structures, at insurance valuation
t $
15.960.192
7.898.954
30.425.340
703.766
1 2.507.594
2.507.59s
1 250.000
250.001
57.745.848 =
INVESTMENT IN CAPITAL ASSETS
Headquarters premises, Place de Fontenoy
Member States’ Equity
Headquarters Fifth building, rue Biollis Member States’ Equity
Headquarters Sixth building, rue frangois Bonvin Neaber States’ Equity
Industrialired building, rue Frangois Bonvin at cost Member States’ Equity
Chateau du Bois du Rocher (donated) 2.507.59s
Ocampo Villa. Buenos Aires (donated) 250.001
15.809.156
7.898.954
30.425.340
703.766
57.596.812
Note:
An agreement uas signed on 31 July 1984 betueen Unesco and FIPOI (Property foundation for International Organirations) of Suitzerland for the purchase of three floors of a building situated at 17 Route des Morillons, Geneva to house the International Bureau of Education. Finance has been assured by a donation of Suiss francs 2,255,300 by the Conseil dIEtat of the Republic and Canton of Geneva and by a loan bearing interest at the rate of sl. per annum amounting provisionally to Suiss francs 4,000,000, from FIPOI, to be repaid by 30 fixed annual instalments from 31 December 1984 to 31 December 2013. Since the Swiss authorities have alloued the postponement of repayment instalments on the loan foreseen for 1986 and 1987, the interest due for these tuo years has been
added to the balance of the loan to be repaid. When the final construction costs of this building are knoun an amendment to the existing contract uill be signed and the building uill be brought to account
together with the related loan.
ROC/103 - page 76
Schedule 6
BUlEE%WY SURPUJSES AS AT 31 DECEMBER 1988
$
Unapportioned surpluses on budgets of previous financial periods Mnnex 6.1)
Not yet available for apportionment Available for apportionment
Surpluses apportioned but not surrendered (in accordance with the provisions of Financial Regulations 4.3 and 4.4)
4,498,377 45
4,498,422
5,f@+,=o
Total budgetaq surpluses 10,142,682
Note: The balance of unapportioned surpluses as at 31 December 1988 is calculated as follows:
Ekilance of unapportioned surpluses as at 31 December 1987
Less: Amounts apportioned 15 November 1988 258,109
Add: Unobligated balance of appropriations in respect of the financial period 1986-1987
Savings on liquidation of previous years ’ obligations realized during 1988
Balance of unapportioned surpluses as at 31 December 1988
2,617,935
2,359,8X
47,634
2,090,%2 2,138,596
4,498,422
BOG/103 - page 77
Anneu 6.1 Page 1 of 2
SURPLUSES ON BUDGEIS OF PREVIOUS FINANCIAL PERIODS
AS AT 31 DECEMBER 1988
Budgetary Unapportioned Contributions Outstanding Period Surpluses as at 31 December 1988
Not yet available Available for for apportionment apportionment -.*
1973-1974 s
16,865
1975-1976 36,424
1977-1978 103,776
1979-1980 139,505
1981-1983 958,099
1984-1985 1,105,157
Paraguay
Chad Paraguay
Chad Grenada Paraguay
3,848 32,576
36,424
43,260 17,256 43,2E0
103,776
Chad Dominican Republic Grenada Nicaragua Paraguay
29,@%0 28,816 29,040 23,569 29,040
139,505
Bolivia Burkina Faso Chad Ccmxos Dminican Republic Grenada Lebanon Paraguay Romania Sao Tune and FVincipe Uganda
8,346 25,281 59,748 52,137
179,244 39,832 93,174 59,748
408,893 25,376
6,302 958,081
Antigua and Barbuda Bolivia Burkina Faso Chad Canoros Dminician Republic Lebanon Paraguay Peru Romania Sao Tane and Principe Uganda
s S s 16,865
16,865
16,207 34,470 34,470 26,860 34,470
103,410 68,940 34,470 27,963
654,930 34,470 34,470
1,105,1x)
18
27
_ ---___- -.-... -^ __ __... ---..--
BOG/103 - page 78
hex 6.1 Page 2 of 2
Budgetary Unapportioned Contributions Outstanding Not yet available Available for Period Surpluses as at 31 December 1988 for apportionment apportionment
-
$
1986-1987 2,138,596 Antigua and Barbuda h-gent ina Bolivia Brazil Burkina Faso Burundi Cap Verde Central African Republic Chad Cmoros Congo CC&e d’Ivoire Dominican Republic Ecuador kmt El Salvador Equatorial Guinea Gabon Gambia Grenada Guinea-Bissau
Iran, Islamc Republic Kenya Lebanon Liberia Mali Nicaragua Niger PaMlIb?l ~raf3-w Peru Philippines Poland Raw&a Sao Tome and F’rincipe Sierra Leone Samlia Suriname Syrian Arab Republic Turkey Uganda United Arab Emirates Zambia
4,498,422
s $ s 36,498
916,463 36,498
1,226,105 19,673 32,910 36,489 28,476 36,498 36,498 30,450 35,632
109,494 25,946 47,970 27,356 28,634 1,907
35,536 36,498 25,203 34,481
148,483 1,591
36,498 36,481 7,730
36,490 18,232 16,426 72,996
255,486 2,371
1,998,332 693,462 36,498 33,769 17,499 35,033
143,742 809,166 36,498
255,334 15,621
7,552,953
9.912.734 45
Ekpencliture by Country for the year ended 31 December 1988
-
Afghanistan 273,125 38,376 Albania 129,198 621,489 Algeria 100,934 101,378 Angola 536,821 228,520 Armilla 9,600 51500
eatirain 42,561 6,428 BanglaJesh 990,159 273,453 Bhutan 59,134 9,087 Bolivia 65,721 36,422 Brazil f 12,507) 27,095 Bulgaria 18,881 37,892 Bufkina Faso 5,057 69,558 Burra 180,478 33,504 Burundi 441,126 90,470
Cayran Islands Chad Chili C h i n a Colorbia Congo Costa RitB Cotr d’Ivoire Cuba krocratii People’s Republic of Korea
L;em:rat ic Yeren
(Expressed in US dollars)
_____-_----_________------------------------- ____________________-----------------------------------------------------------------------------------------
SPECIAL HEASVRES FU!G INDICATIVE PLANNING FIGURES SPEZ!At PROGRAtiKE FOR LEAST i]ECELOPED
AND COST WARING RESOURCES COUNTRIES TOTAL Unliquidated U II 1 i 81 IJ i ij 3 t f j U n 1 1 1; u 1 d a t E ~j Unlipuidate~j
Disburserents Obligations [iisburseuterlts Obligatiorts Disk~urseoerlts Obligatioi~s Cisburses?rits Ott igat iohs __-_-_____-_-_-_____--------------------------------------------------------------------------------------------- -----___------_--------------------------
$ 1 1 3 $ I t f
213,125 38,316 129rf96 b?i,ld9 100,934 101,378 536,827 228,520
9,600 5,508
2,403 1,511 701,617 141,01?
( 5,253) 85,879 562,541
( 20,531) 171,683 4,450 41,993 41,719 97,980 15,565 55,654 38,402
9,213 375 50,015 aij,3ac
34s,e29 13,333 421568 6,428
11339,048 28b,785 59,734 9,087 65,121 35,422
I 12,507) 27,095 18,881 37,892 5,057 59,559
iao,476 33,504 526,689 97,244
2,4ij: 1,st: 701 ,t17 141,012
( 5,253) 65,879 5A2,541
I 20,531) 171,683 4,450 41,993 41,719 97,980 1515t5 55,654 3E,40!
9,273 375 5i;,015 83,xt
m 0 n \ c 0 w
Appendix 1 Page 2 of 5
Ecuah ( 2,365) ( 2,365) Ewt 367,734 1,009,222 367,734 1,()0’3,222 El Salvador 12,608 7,095 12,608 7,095 Equatorial Cuinea ( 379) 2,272 ( 3791 2,27,!
6aton 242,346 2,625 242,340 2,125 Ghana 478,871 91,036 478,871 9t ,036 6reeie ( 7,496) ( 7,496) Cuateiala 268,558 37,883 268,558 37,883 Suinea 6,560 60,197 6,560 60,197 Suinea l?issau 39,618 26,303 39,618 26,303
Haiti Hungary
India Indonesia
Jamaica
Kenya
Kuuai t
Lao People’s Derocrat ii Reputl ir
Lebanon
fladagasrar 354,032 flalavi 278,488 Halaysia lb,631
____________---__--_---------------------------------------- ________________________________________------------------------------------------------------ SPECIAL ifEGURES FUHD
INDICATIVE PLANNING FIGURES SFECIAL PRWN’iXE FOR LEAST DE!‘ELOPED AND COST SHARING KSDUIKES CGUNTKES TOTAL
Unliguidated UriliquidateJ Unl ijilidditd Unliy~iJated Disburserents Ottligations DisburseBents Otll igat ions Distjtjrsmetits Otfligations Disbursebents Otl igat idns
________________________________________------------------------------------------------------------------------------------------------------------------ $ $ 0 4 1 $ $ i
88 sa
11031,546 188,581 i ,031,546 188,591 30,317 21,899 30,317 27,899
183,934 238,171 183,934 238,171 11166,478 123,559 i,l66,478 123,559
119,856 4,697 119,856 4,697
87,347 24,616 871347 24,blb ( 3,365) 1 3,365)
1,201,864 129,032
514,851
9(!,017 78,659
1,201,864 514,851 129,032
354,032 90,Oil 278,488 78,669 16,631
Appendix 1 Page 3 of 5
Hali Hexico Mongol ia Horocco tiozarbiqul
Nepal
Nicaragua Niger ia
Pakistarl Panama Peru Philippines Portugal
Republic of Korea Rwanda
Saudi Arabia Seychelles Sierra Leone Singapore Soral ia Sri Lanka Sudan Swaziland
Thailand Togo Trinidad and Tobago Turkey lurks and Caicos Islands
_---__-------------------------------------- ________________________________________------------------------------------------------------------ ______--_-
SPECIAL tiEAWES FUND INDICATIVE PLANNIffi-FIGURES SPECIAL PRIXRAM FOR LEAST DEVELCiPiD
AND COST SHARING RESOURCES COUNTRIES TOTAL Unliquidated Unl iquidatel Uiill:~ljidated U n I i 9 u i j a t e d
Disburserents Obligations DisbursemerIts Obligatior~s Disburseieot 5 Clbl igat ions Disturserents Obligations --_----------------------------------------- _____________-______--------------------------------------------- ______-__--________--------------------------
t
29,436 4,956)
11,910 182,829 14,357
529,845 189)
497,842
40,568 2,268
57,652 14,251 3,269
103,681 24,430 103,641 24,430 661,125 125,343 661 lqz I LJ 125,343
9,389) 1,498
267,426 16,837
442,868 483,635
7,383 192,167
38,926 12,316 38,926 845,414 98,274 845,414 10,109 706 10,109 77,472 188,434 17,472 7,655 795 7,655
8,964
7,600 67,848 67,738
83,619 3ii8,259 l&p3 (
m,io5
8,736
16,338 25,077 10,000
40,000 63,350 12,509
167,387 487,272
1,324 19,630
t
29,436 4,956)
11,910 182,829 14,357
83a,io4 189)
497,842
40,568 21268
57,652 i&Z57 3,269
9,389) : i ,498 4(t,O$j p
267,426 63,350 + 16,837 12,;lp 15:
442,868 167,337 I 483,635 467,272
7,383 1,324 :: 192,167 19,630 ;
a,w
i,ji)ij t7,848 67,735
P 7 3: U,I ”
al 12,316 r 99,274
706 188,434
795
Tuvalu
-------------------------------------------------------------------------------------------~-------------------------------------------------------------
SPECIAL #EASURES FUND INDICATIVE PLANNING FIGURES SPECIAL PR06RAME FOR LEAST DEVELOPED
AND COST SHARING RESOURCES COUNTRIES TOTkL UnI iquidated Uh!iqiJiihttd hliqljidated
Disbursements Otl igat ions Urn1 iguidateil
Bi5tU~5fZ?rit 5 iltl igat ions Disb,rsehent 5 Otl igat ions Disburselent 5 Otligat ions -__--_-__-------------------------------------------------------------------------------------------------------------------------------------------------
$ f I 0 $ I I I
1,223 1,223
Uganda United Arab Emirates United Republic of Tanzania
123,243 36,498 123,243 ( 244) ( 244)
3,230 3,230
Vanuatu 142 Verrezuela 29,614 Viet Nar 393,278 401,885
61,741 61,889 29,614
393,278 401 ,885
Yeren 53,406 80,362 Yugoslavia 49,328
53,406 2,660
80,362 49,328 Z,,$&J
Zaire larbia 1 irtatue
86,407 49,164 385,742
86,4D7 188,802
49,764
15,789 385,742
4,868 188,aii:
15,789 4,868
blat iobal Literat ion Hoverent 5
hlti Island Country Projects (RLA)
251,760 341,938 251,768 341,938
612 _----------------------------------------------------------------------------------------------------------------------------- !!I _-------_________________ Total 151959,936 1,939,478 797,658 32,430 161757,794
Appendix 1 Page 4 pf 5
Region __---- Afrlia Arat States Asia and the Pacific Europe tat in America
Total
Inter-regioeal ___-_-------_--
Clotal -m---e
6RAMD TOTAL
Notes :
________________________________________-----------------------------------------------------------------------------------------------------------------
SPECIAL I4EASURES FUND INDICATIVE PLANNING FIGURES SPECIAL PROGRAME FOR LEAST DEVELOPED
AND COST SHARING RESOURCES COUNTRIES TOTAL Unliquidated Urlliqiidated UnliquidatEd hi iquidat ed
Disbursements Obligations Disbursetwr~ts Otligations Disbursements Obligations Disburserents Obligations ________________________________________------------------------------------------------------------------------------------------------------------------
I $ $ I f $ $ $
21206,932 720,728 21206,932 ml728 84,296 22,286 84,296 22 l 286
11022,253 408,319 11022,253 408,319 68,992 14,710 68,992 14,710
875,607 578,796 875,607 57d,79& ________----_---------------------------------------------------------------------------------------------------------------------------------------------
4,258,oio 1,744,839 4,258,oao i ,744,839 __________--________--------------------------------------------------------------------------------------------------------------------------------------
_^-___------____------------------------------------------------------------------------------------------------------------------------------------------ ?I
20,218,O16 9,684,317 797,858 32,430 :i,o15,874 9,716,747 c ____-_-------_-_------------------------------------------------------------------------------------------------------------------------------------------ ____-_-----__--------------------------------------------------------------------------------------------------------------------------------------------- +I
0 w
(a) The designations employed a~ as required by LNDf for financial reporting p~nposes and do mt imply the expression of any opinion on the part of the Directo~eral. of Unesco concerning the legal status of any country or territory, or of its authorities, or concerning the ckllmitation bf the frontiers of any country or territory.
% (b) Total disbureanen ts and unliquidated obligations shcm on Statawnt XII 21,102,483
Less : Covet cash counterpart contrlbutim 86,609
‘Ibtal expmditum by country 1988 as above 21,015,874
I
‘D w
m
% 0
9,721,466 03 W
4,719
99716,747
~oc/103 - page 84
Appendix 2
GENERAL FUND
ANALYSES OF SPECIFIC ASSETS AND LIABILITIES HEADINGS
31 DECEMBER 1988
(a) Accounts receivable and other debit balances ___________-------_-------------------------
(i) Expenditure incurred in field offices in process of analysis
(ii) Amounts receivable for goods and services (iii) Paper stock accounts
(iv) Advances for salaries and emoluments
of staff members and consultants
(v) Accrued interest receivable (vi) Value added tax recoverable
(vii) Advances for seminars and aeetings
(viii) Deferred charges
(ix) Travel advances and related debit balances (x1 Others
Sundry credit balances
(i) Reserve for terrinal benefits of
non-UNDP extra-budgetary experts
(ii) Contribution from Member State awaiting credit to a bank account
(iii) Contributions arising from the December payroll due to the UN Joint Staff Pension
(iv) Accounts payable arising from undrawn salaries, overtime and accrued terminal emoluments
(v) Available balance on Special Account for documents and publications services
(vi) Insurance premiums payable (vii) Others
(c) Deferred income
(i) Excess of other income over the estimates for 1966-1987 _
(ii) Contributions of Member States received
in advance
$
1 .344,126
964,436
027,359
396,089
264,268
206,958
135,051
129.659 94,932
899,004
5,281,682 --------- ---------
5,377,150
1.885,742
1,136,520
1 ,049,203
330,514
187,506 1,785,613
11 .752,248 --___----- ----------
1,144,025
20,464
1,164,489 --------- ----------
General Conference Twenty-fifth Session, Paris 1989 25 c
25 C/48 Addendum 18 October 1989 Original: English
Item 10.3 of the provisional agenda
FINANCIAL REPORT AND INTERIM FINANCIAL STATEMENTS RELATING TO THE ACCOUNTS OF UNESCO AS AT 31 DECEMBER 1988 FOR THE FINANCIAL PERIOD ENDING 31 DECEMBER 1989
At its 132nd session, the Executive Board examined document 132 EX/25 comprising the interim financial report of the DIrector-General and supporting unaudited financial statements of Unesco as at 31 December 1988 and adopted decision 8.3 thereon which reads as follows:
The Executive Board,
1, Havinp examined document 132 EX/25,
2. Decides to transmit the financial report of the Director-General together with the interim financial statements of Unesco as at 31 December 1988 for the financial period ending 31 December 1989 to the General Conference;
3. Invites the Director-General to make maximum savings under Part I of the budget for transfer to Part VI, as the General Conference requested at its twenty-fourth session.
18 ocT, 4989
