Examples of using Included in the financial statements in English and their translations into Russian
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Official
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Colloquial
Advances to implementing partners included in the financial statements.
This expenditure was included in the financial statements on a basis consistent with the unaudited reports from the executing agencies concerned.
Figures include adjustments andout-of-book entries not included in the financial statements.
UNRWA will review the list of project staff liability to be included in the financial statements.
During the period under review, ITC did not systematically review andchallenge the information included in the financial statements.
A statement of income andexpenditure of the special account for programme support costs has been included in the financial statements.
This is important, as the loans have yet to be fully repaid, and,as at 31 December 2012, loans included in the financial statements amounted to $13.46 million.
It should be noted that for the preparation of the unpaid assessed contribution schedule included in the financial statements, correct input parameters were used, and the resulting ending balance accurately reflected the status of unpaid assessed contributions for the United Nations General Fund as at 31 December 1999.
There have been no events since the reporting date of 31 December 2012 that necessitate revision of the figures included in the financial statements or a note thereto.
Each entity in the Group determines its own functional currency and items included in the financial statements of each entity are measured using that functional currency.
Although the collection of receivables may be affected by economic factors,management believes that there is no significant risk of loss in excess of the impairment provisions included in the financial statements.
Notes with concern the information contained in the report of the Board of Auditors(DP/2002/CRP.13) on the past and projected financial situation of the United Nations Office for Project Services, including the substantial unfunded liabilities regarding end-of-service benefits,which were not included in the financial statements;
As stated in note 2.(u),all other adjustments resulting from the reconciliation have been included in the financial statements and no further reconciliation is required.
Given that the Investment Management Division had received fees from those entities and the Board of Auditorshad requested their disclosure, the fees had been included in the financial statements for the biennium.
UNFPA further stated that effective 31 December 2011 the value of inventory other than Global Contraceptive Commodity Programme inventory,will be included in the financial statements, and will be part of the UNFPA preparation for IPSAS effective 2012.