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 