II.SUMMARY OFSIGNIFICANT ACCOUNTING POLICIES (GREETING CARDOPERATION) •• -v-72 74 75I AFESD AGFUND EEC FAO OPEC PAHO UNCDF UNDP UNDRO UNEP UNESCO UNFPA UNHCR UNICEF UNRWA WHOABBREVIATIONS ArabFundforEconomic andSocial Development ArabGulfProgramme fortheUnitedNations Development Orqanizations European Economic Community FoodandAqriculture Organization oftheUnitedNations Organization ofPetroleum Exporting Countries PanAmerican HealthOrganization UnitedNations Capital Development Fund UnitedNations Development Programme OfficeoftheUnitedNations Disaster ReliefCo-ordinator UnitedNations Environment Programme UnitedNations Educational, Scientific andCultural Organization UnitedNations FundforPopulation Activities OfficeoftheUnitedNations HighCommissioner forRefugees UnitedNations Children'S Fund UnitedNations ReliefandWorksAgencyforPalestine Refugees inthe NearEast WorldHealthOrganization -vi-Itions :m intheLETTER OFTRANSMITTAL 17June1985 Sir, Ihavethehonourtotransmit toyouthefinancial statements oftheUnited Nations Children's Fund,including theGreeting CardOperation, forthefinancial periodended31December 1984,whichweresubmitted bytheExecutive Director. Thesestatements havebeenexamined andinclude theauditopinion oftheBoardof Auditors. Inaddition, Ihavethehonourtopresent thereportoftheBoardofAuditors withrespect totheaboveaccounts. Accept, Sir,theassurances ofmyhighest consideration. (Signed) R.T.NELSON Auditor General ofGhanaand Chairman oftheUnitedNations BoardofAuditors Thepresident oftheGeneral Assembly oftheUnitedNations NewYork, NY -vii-PARTONE UNITED NATIONS CHILDREN'S FUND -1-II.FINANCIAL REPORT FORTHEYEARENDED31DECEMBER 1984 Introduction 1.TheExecutive Director oftheUnitedNations Children's Fund(UNICEF) submits herewith theannualfinancial report ontheaccounts ofUNICEFfortheyearended 31December 1984,comprising sixstatements supported bytenschedu1e~. 2.UNICEF's financial systemisdescribed in"Anoverview ofUNICEFpolicies, organization andworking methods" (E/ICEF/670/Rev.3). Inaddition, themedium-term planfortheperiod 1984-1988 (E/ICEF/1985/3) compares theactual 1984fioures with thosepreviously planned for1984andshowsthefinancial projections forfuture years. Thefinancial reportprovides thedetails ofthe1984financial results of UNICEFactivities. Highlights aresummarized inthefollowinq paragraphs. 3.Incomein1984totalled $332million. Thisfigurereflects aone-time accounting adjustment of$23million madein1984tobetteraligntherecordino of income fromcertain donorstotheirfiscalyears.11Without thisadjustment, 1984 incomewouldhavebeen$355million. Expenditure in1984totalled $345million.6. $13 (su su adm loc cos ser 7. dur acc of 4.Basedona2.3percentdecrease during 1984intheUnitedNations indexof unitvalueofmanufactured exportgoods, whichreflects theeffectofbothexchange ratesandinflation, theresults of1984canbecompared withthoseof1983as follows: Nominal In1983dollars 1984 1983 % 1984 1983 % (Millions ofUnitedStatesdollars) Income 355 342 4 363 342 6 Expenditure 345 332 4 353 332 6 Income 5.UNICEF incomein1984totalled $332million. Virtually allGovernments of boththeindustrialized andthedeveloping worldcontributed toUNICEF in1984. Incomecomprised $223million forgeneral resources and$109million from supplementary funds. Thisincluded $24million incontributions fortheAfrican emergency. According tothetraditional sources ofUNICEF income, 79percent ($263million) camefromGovernments andintergovernmental organization~, 14percent($47million) fromprivate sources asaresultoffund-raising campaigns, greeting cardprofit andindividual donationsJ 2percent($5million)
**Analysis**
The text appears to be a financial report of the United Nations Children's Fund (UNICEF) for the year 1984. The report includes information on income, expenditure, and donations received. It also mentions a greeting card operation, which suggests that UNICEF is involved in fundraising activities. The report does not explicitly mention economic development, natural resources, or environmental issues, but it does provide information on income and expenditure, which could be related to economic development. Additionally, the report mentions donations received from governments and intergovernmental organizations, which could be related to humanitarian aid and relief.

**Category**
Humanitarian aid and relief, Education