8.The1984financial statements havebeenprepared inaccordance withthe revised financial regulations forUNDPwhichwereapproved bytheGoverning Council atitstwenty-eighth session,11andwhichbecameeffective on1January 1982.One newlyproposed regulation andcertain proposed revised regulations, whichhadbeen submitted totheCouncilatitstwenty-eighth session, weredeferred forfurther consideration atthetwenty-ninth session. Atitstwenty-ninth, iIthirtieth 21 andthirty-first f!sessions, theCouncil didnotreachaconsensus onproposed revised regulations 3.5,3.6,12.3and12.4andthenewlyproposed regulation 3.6. TheCouncil decided thattheexisting regulations 6.4,6.6,4.2and4.3shall,in theabsence ofsuchaconsensus, continue toapplyuntiladecision isreached by theGoverning Councilatitsthirty-second session. 9.Inaccordance withfinancial regulation 14.1(a),theAdministrator established revised financial ruleswhichcameintoeffecton1January 1985. Theserevised financial ruleswerecirculated tothemembers oftheGoverning Council, forinformation purposes, asrequired bythisfinancial regulation. Accounting policies 10.Asummary ofsignificant accounting policies applied inthepreparation ofthe financial statements for1984isprovided innote1tothefinancial statements. Thepolicies arethesameasthoseapplied in1983. Presentation ofaccounts 11.The1984accounts arepresented inessentially thesameformatasthatusedin previous years. Combined statement ofincomeandexpenditure fortheyearended31December 1984 12.Table1belowrepresents acombined statement ofincomeandexpenditure for theyearended31December 1984inrespect oftheUNDPAccount, the UNDP-administered TrustFundsandtheJuniorProfessional Officers' Programme. Thisprovides anoverall viewofthefinancial activities duringtheyearofall fundsforwhichtheAdministrator.is responsible. Thebalance ofeachfundasat 31December 1984represents therecorded valueofthenetassetsofeachfundasat thatdate,exclusive offully-funded reserves. iI~.,1982,Supplement No.6(E/1982/l6/Rev.l), decision 82/34. 21~.,1983,SUpplement No.9(E/1983/20), decision 83/35. !I~., 198~,Supplement No.10(E/1984/20), decision 84/36.Sour UIi Tr -4- ..1.Table1.Combined incomeandexpenditure fortheyearended31December 1984 (Millions ofUnitedstatesdollars)I Adjustea Balance asat 1January 1984 Sourceoffunds UNDPAccountIncome dunng1984Expend1ture dunng1984Balance asat 31December 1984 Voluntary contribut10ns andother1ncome Special Measures FundfortheLeast Developed Countries Government cost-sharing contributions Government cashcounterpart contr1Dutions Extrabudgetary activities SUbtotal (statement IV) Trustfunds TrustFundforAssistance toColonial Countries andPeoples (statement VI) UnitedNat10nscapital Development Fund (statement VII) UnitedNations Revolving FundforNatural Resources Explorat10n (statement VIII) UnitedNat10ns TrustFundforSudano-Sahelian ActiVities (statement IX) UnitedNations Volunteers programme (statement X) UnitedNations Financing SystemforScience andTechnology forDevelopment (statement XI) Un1tedNations Special FundforLand-locked Developing Countries (statement XII) UNDPTrustFundfortheNationhood Programme oftheFundforNamibia (statement XIII) UNDPTrustFundforprojects financed bythe Voluntary FundfortheUnitedNations Decade forWomen(statement XIV) Additional contriDutions toUNDPinsupport oftheUnitedNations DecaaeforWomen projects (statement XIV). UNDPEnergyAccount (statement XV) Trusttundsestab11shed DytheAdministrator (statement XVI) OtherUNDP-administered trustfunds (statement XVII) Sub-trust fundsestab11shed bythe Adminis~rator (statement XVIII) SUbtotal Jun10rProfessional Officers' Programme (scnedule 13) Total58.0 24.5 60.0 3.6 5.4 151.5 1.2 75.9 16.7 9.9 3.4 14.3 0.9 2.8 &.3 0.4 5.8 48.6 1.1 1.7 189.0 341.9672.2 13.6 84.1 8.5 11.3 789.7 0.0
**Analysis**
This text appears to be a financial report for the United Nations Development Programme (UNDP), which is focused on economic development and humanitarian aid. The report provides an overview of the financial activities of the UNDP for the year 1984, including income, expenditure, and balances for various funds and programs. The text does not mention natural resources, environment, agriculture, forestry, fishing, industry, transport, communication, international trade, health, education, employment, or culture.

**Category**
Economic development, Humanitarian aid and relief