4 772 100 Adjustment to prior years' programme expenditure (net) Adjustment to prior years' programme support costs (net) (166 742) Excess of income over expenditure (1988: Excess Of expenditure over inCOme) ASSETS cash 6 003 Convertible currencies 3 917 000 Investments 5 186 238 962 2 500 011 16 903 6 684 06.5 Operating funds provided to Governments for executing projects Operating funds provided to other executing agencies Due from UNDP Accrued interest LIABILITIES AND UNEXPENDED RESOURCES 450 8 609 7 913 1 099 257 Accounts payable 700 Operating funds payable to Governments for executing projects Operating funds payable to other executing agencies Unliquidated obligations of executing agencies Due to UNDP 1 116 229 5 734 578 (166 742) 5 567 836 6 h84 065 Unexpended resources Balance as at 1 January 1989 Excess of income over expenditure (1988r Excess of expenditure over income) Balance as at 31 December 1989 d (schedule 14) (schedule 15) 660 3 24h 862 639 295 1077 3 884, 894 3 721 928 12 653 7 161 3 741 742 (79 860) d 3 661 882 226 012 (schedule 18) 2 216 8 750 000 5 186 36 598 151 102 8 945 102 -- 8 609 2 192 528 812 765 136 652 3 151 254 5 567 836 226 012 5 793 848 8 945 102 e kte: Contributions due from Governments for the current and prior years total &#89,227 (1988,1,126,371). An analysis of this amount is provided in note 28. a_/ Consisting of: 1988 1989 Unspent allocations 3 815 383 1 466 777 Unencumbered funds 1 752 453 4 327 071 5 567 836 5 793 848 The accompanying notes are an integral part of the financial statements. -105- STATEMENT XVI UNDPI TRUST FUNDS ADi'lINJSTERED BY UNDP Trust funds established by the Administrator 
**Analysis**
The text appears to be related to financial reporting and management of funds for development projects, with mentions of governments, executing agencies, and UNDP (United Nations Development Programme). The focus seems to be on program expenditure, assets, and liabilities, which suggests a connection to economic development and international cooperation.

**Category**
Economic development, International trade