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• FINANCIAL OPERATING REPORT FOR 2010
• TABLE OF CONTENTS
• Foreword by the Secretary-General
• I – Statement of financial position – Balance sheet at 31 December 2010
• II – Statement of financial performance for the period which closed on 31 December 2010
• III – Statement of changes in net assets for the period which closed on 31 December 2010
• IV – Comparison of budgeted amounts and actual amounts
• V – Table of cash flows for the period closed on 31 December 2010
• Notes to the financial statements
  • Note 1. General information
  • Note 2. Principles governing preparation of the financial statements
  • Note 3. Main accounting principles
    • Foreign currencies
    • Financial assets and liabilities
    • Determination of the provision for asset impairment
    • Use and release of a provision for asset impairment
    • Financial debts and trade debts
    • Inventories
    • Property, plant and equipment
    • Fixed assets acquired under lease
    • Intangible assets
    • Provisions
    • Contingent assets and liabilities
    • Employee benefits
    • Recognition of funds
    • Reserve Account
    • Recognition of revenue
    • Segment reporting
    • Budget comparison
  • Note 4. Management of net assets and financial risks
  • Note 5. Judgment and accounting estimates
  • Note 6. Conversion to IPSAS
  • Note 7. Cash and cash equivalents
  • Note 8. Investments
  • Note 9. Receivables
  • Note 10. Inventories
  • Note 11. Other receivables
  • Note 12. Property, plant and equipment
  • Note 13. Intangible assets
  • Note 14. Suppliers and other creditors
  • Note 15. Deferred revenue
  • Note 16. Borrowings and other financial debts
  • Note 17. Employee benefits
  • Note 18. Provisions
  • Note 19. Other debts
  • Note 20. Allocated and unallocated funds
  • Note 21. Assessed contributions
  • Note 22. Voluntary contributions
  • Note 23. Other operating revenue
  • Note 24. Other revenue
  • Note 25. Finance revenue
  • Note 26. Employee expenses
  • Note 27. Mission expenses
  • Note 28. Contractual services
  • Note 29. Rental and maintenance of premises and equipment
  • Note 30. Equipment and supplies
  • Note 31. Shipping, telecommunication and service expenses
  • Note 32. Auditing of accounts, inter-organizational contributions
  • Note 33. Other expenses
  • Note 34. Finance expenses
  • Note 35. Segment reporting – Statement of financial performance
  • Note 36. Reconciliation between budgeted amounts and actual amounts
  • Note 37. Related-party disclosures
  • Note 38. Obligations
  • Note 39. Events after the reporting date
• I Regular budget (Annex A1)
• II Staff Superannuation and Benevolent Funds (Annex A2)
• III United Nations Joint Staff Pension Fund
• IV United Nations Development Programme (Annex A3)
• V Trust Funds (Annex A4)
• VI Voluntary Contributions (Annex A5)
• VII ICT Development Fund (Annex A6)
• VIII External Audit of Union Accounts
• ANNEX A1 – Statement of Financial Performance for the 2010 Financial Period – Accounts at 31 December 2010
• ANNEX A2 – Staff Superannuation and Benevolent Funds
• ANNEX A3 – UNDP Projects
• ANNEX A4 – Trust Funds
• ANNEX A5 – Voluntary Contributions
• ANNEX A6 – Information and Communication Technology Development Fund – (ICTDF)
• ANNEX B – Arrears Situation at 31.12.2010
• ANNEX C – List of debtors at 31.12.2010 for closed ITU TELECOM events
• ANNEX D – List of sponsors at 31 December 2010