An amount of $6,759,371, shown in schedule 4 and included in the $12,758,453 figure in sohedule 7, represents interest earned in 1988 on aost-sharing contributions, whioh was transferred from UNDP general resources to UNDP extrebudgetary resources in 1989. It is anticipated that a similar amount will he transferred in 1990. Note 19. wited Nations Capital Develoomeau (a) The amount of $1,335,351 shown on statement VII as extrabudgetary account for support costs, represents the unspent balance as at 31 December 1989 of amounts charged to UNCDF projects for its indirect costs. The Status of that account is as follows: United Statea d-8 Balance as at 1 January 1989 650 053 Amounts charged to UNCDF projects during the year 2 137 773 2 987 826 Amounts utilised during the year (1) Balance as at 31 December 1989 (b) At its twenty-sixth session, the governing Counoil decided that UNCDP should establish and maintain an Operational Reserve of St 1SSSt 20 pet Cant of the Fund’s project commitments and contingent liabilities for gUstMtsOS l teted into by UNCDF in respect of bank loans to Governments (excluding sub-trust fund ~nnb cost-sharing arrangements). Accordingly, the fully funded Operational Reserve, established in 1979, was adjusted at 31 December 1989 to $45.5 million. (c) At its thirty-fourth session, by decision 87137, the governing Counoil modified the partial funding formula. In conformfty with that dealsion, actual project allocations of $75.7 million were made in 1999 (exoluding sub-trust fundr but including cost-sharing arrangements) and, as shown in fOOtnOte a/ to statement VII, unspent allocations were $128.5 million in excess of resources as at 31 December 1989. (d) That amount represents a loan to a government advanced in socordMce with qoverning Coricil decision 85/24; the loan is repayable over 8 period of 10 years. -173- Note 20, United Nationa Revolvina Y&& for N&ma1 Resouraes Exala 
**Analysis**
The text appears to be related to the financial management and budgeting of the United Nations Development Programme (UNDP), specifically discussing various accounts, transfers, and allocations. The mention of "extrabudgetary resources", "operational reserve", and "project commitments" suggests a focus on development and economic activities. However, the text does not specifically mention any projects or initiatives that would fall under a particular sector, such as agriculture, health, or education.

**Category**
Economic development, International trade