~ -101550 1577 103 127 80149 828 80977 22150 Swiaa-ollITAR 8HIin.r - ~ -128291 1130 129421 113947 601 114548 14873 ft.illlllOJ l'r~_ fOr~ II:»reign ~r.,ic. Officieltl lJIlDP - 1.000- 14000 13676 324 14000 a-gi_1 SV8'P08iua inznq1i.h aadPr~antheModernization ofPUblic ~ini.tr.tion IinAfrica..w I C~a - 187464 6945 194409 87641 3872 91513 102896 Dip1aa.tic Tr.ininq Progr.... forft~-Spe.lrino African countc.... Prledrlch Ha_nn Foundation - 26086- 26086 26086- 26086 UNI'1'JlRGeneral Fund - 1205- 1205 1205- 1205--- -SUIlt4t.1 - 27291- 27291 27291- 27291--- ------ S.-ieee onPr••identTruaan Uni~Hation.Tru.tFund forPeraona1 .ndReal hopertl' .U1edtothe .,.ited..tions -15000- 15000 11788 3212 15000 Tr.ining Frogra... inBa.ic Dip1CIIaCY UnitedHation. Nationhood Proar... forHa.ibi. -103348 2495 105843 92101 5141 97242 8601 Training Publication Project - WorldBank -11300 361 11661 4684 898 5582 6079 WOrldSocialProapects As.ociation - 100000 1368 101368 24580 (14441) 10139 91229~, Fundbalance 31Dece.ber 1984 TOtalEXpenditure unliquidated oblicrations DisbursellentsFunds availableSCHEDULE 5.1(concluded) Other income' adjust­ ~!.IIncomefrolll grantsFundbalance 1January 1984 Projects Strateqies fortheFuture ofLatinAmerica - Spain 36374 636 37010 37010 Training S~inar forLatin American Diploaat onMarine POllution through Radioactive Waste Spain 36374 636 37010 37010 Interest incOllle 17810 (17566).!?/ 244 244 Special Account forcoepleted projects TOtalconvertible currencies~£I 26508 725412 1479 4638355 111 13364976 231600850411 153335613989 15149864400 1684854576 631154 B.NOn-eonvertible currencies I ~ FundforTraininQ andResearch I China Hungary USSR43323 13340 758548(20202) 4430 128700 6970223121 17770 956 9502919 4769 84600 230002919 4769 10760020202 13001 849350 FundforScholarship RoIIlanla TOtal non-eonverti~le currencies1942 817153 112928 697021942 999783(4568) 87720 23000(4568) 1107206510 889063 TOtalconvertible andnon­ convertible currencies 1542 565 1592391 180835 3315791 1621076 174498 1795574 1520217 !./Comprises interest income, savinqs inliquidation ofprioryear'sobliqations andmiscellaneous income. £IRepresents $70,056 interest incomedistributed toparticipating fundsless$52,490 current yearinterest income. £ISevenprojects listedinschedule 5.1fortheyearended31December 1983havebeenincluded intheSpecial Account forcompleted projects.VII.SUMMARY OFSIGNIFICANT ACCOUNTING POLICIES Thefollowing arethesignificant accounting policies ofUNITAR: (a)Asprovided inarticle VIIIofitsstatute, theUnitedNations Institute forTraining andResearch accounts aremaintained inaccordance withtheFinancial Regulations oftheUnitedNations asadopted bytheGeneral Assembly, therules formulated bytheSecretary-General asrequired undertheregulations, administrative instructions issuedbytheUnder-Secretary-General for