1 430 912 (376 313) 3 720 417 (498 097) (81 343 277) (76 060 677) (statement II) 998 675 447 aJ Exclusive of the investments of the Operational Reserve and of the Reserve for Field Accommodation. The accompanying notes are an integral part of the financial statements. -61- STATDENT IV UNDP% UNITED NATIONS DEVELOPMENT PROGRPMME ACCOUNT Summary of movement in subsidiary programme funds and general resources for the vear ended 31 December 1989 JUnited States dollars) Special Measures Fund for the Least Extrabudgetary General Developed Countries Cost-sharing Cash counterpart activities resources Total Balance at 1 January 1989 40 313 174 Adjustment to opening balance 74 145 Adjusted opening balance Transfer between resources Income received in 1989 15 183 724 Less: Expenditure during 1989 Programme expenditure Reimbursement of programme support costs to executing agencies Other expenditure Total expenditure Excess of income over expenditure (Excess of expenditure over income) Balance as at 31 December 1989 (statement II) 40 387 319 40 387 319 12 005 SO6 1.07 853 710 I1 75s 438 c/ 12 005 506 116 659 938 11 865 052 i' 3 178 218 43 565 537 127 446 100 12 65% 436 (3 493 351) a&l 127 446 100 9 165 085 205 610 127 651 710 9 165 085 118 351 511 9 636 994 8 806 228 109 614 1 691 573 (2 228 058) 129 343 283 6 937 027 1: 418 991 -580 902 087 776 739 588 (85 877) (3 505 083) 1.5 418 991 580 817 010 773 234 505 1 039 726 k/ (1 245 336) 16 458 717 579 571 674 773 234 505 22 931 172 987 850 099 1 153 953 500 “-! 771 771 588 y 903 386 242 c/ 
**Analysis**
The text appears to be a financial report for a development program, specifically mentioning "Operational Reserve" and "Reserve for Field Accommodation". The report also mentions "Special Measures Fund for the Least Developed Countries" and "Extrabudgetary General Developed Countries". This suggests that the report is related to economic development and international cooperation, possibly related to the United Nations Development Programme (UNDP). The report includes financial data and notes, which further supports this hypothesis.

**Category**
Economic development, International trade