Examples of using In the notes to the financial statements in English and their translations into Chinese
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Political
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Ecclesiastic
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Programming
These weaknesses create a risk that the amount of non-expendable property disclosed in the notes to the financial statements may be misstated.
We refer also to the explanations in the notes to the financial statements and the financial report contained in appendix I.
In the notes to the financial statements, the amount of non-expendable property pertaining to UNU-BIOLAC aggregated $15,000 as at 31 December 2005.
Non-expendable equipment is not capitalized in the accounts of UNDP but is only disclosed in the notes to the financial statements.
If the contingency is found to be material, it will be disclosed in the notes to the financial statements for the biennium 2002-2003.
Contributions in kind received are not accounted for, but the value is disclosed in the notes to the financial statements.
Acquisitions/disposals of non-expendable property since the time of last update were not reflected in the notes to the financial statements.
Environmental liabilities should be separately disclosed either in the balance sheet or in the notes to the financial statements.
However, such disclosure shall be made in the notes to the financial statements when the International Public Sector Accounting Standards are implemented on 1 July 2013.
(p) Carry out full and complete physical verifications to support the amount of non-expendable property that is disclosed in the notes to the financial statements;
Delay in write-off and disposal processes is one of the main reasons for a significant amount of obsolete or unusable non-expendable properties being reflected in the notes to the financial statements.
(h) Contributions in kind received or receivable and the value thereof are not accounted for but disclosed in the notes to the financial statements.
Contributions in kind received are not accounted for, but the value is disclosed in the notes to the financial statements.
Ex gratia payments made in accordance with financial rule 109.3.1 are reported in the notes to the financial statements of the respective fund pursuant to financial regulation 9.3.
For the period under review, however, UNICEF continued to disclose its end-of-service liabilities in the notes to the financial statements.