(a) 技术合作活动
(a) Technical cooperation activities
本项目项下所列技术合作活动包括工发组织通过使用工业发展基金、信托基金和与开发计划署、环境规划署和其他组织达成的组织间安排所提供的资金而执行的活动。
Technical cooperation activities reported under this heading comprise activities executed by UNIDO with funds provided through the Industrial Development Fund, trust funds and inter-organization arrangements with UNDP, UNEP and other organizations.
这些活动受两方或多方即捐助方和工发组织方签订的各项协议制约。
These activities are governed by various agreements signed by two or more parties, i.e. donor(s) and UNIDO.
(b) 用欧元编制技术合作活动报表
(b) Euro presentation of technical cooperation activities
对于几乎完全可用美元规划的项目，收到的绝大部分自愿捐款是美元。
The significant majority of voluntary contributions are received in United States dollars for projects programmable almost exclusively in that currency.
从2004年起，对有些项目采用了以欧元为基础的技术合作方案管理。
From 2004, euro-based management of technical cooperation programmes was introduced for some projects.
根据大会GC.9/Dec.15号决定，向捐助方报告还是以美元进行。
In accordance with General Conference decision GC.9/Dec.15, donor reporting is also undertaken in United States dollars.
然而，为了编制2004年12月31日终了年度工发组织的合并财务报表（表一和表二），所有技术合作活动都需要折算成欧元。
However, in order to present consolidated financial statements (Statements I and II) of UNIDO for the year ending 31 December 2004, all technical cooperation activities required conversion to euros.
因此，附件一表1和2同时使用美元和欧元。
Annex I, Tables 1 and 2 are, therefore, provided in both United States dollars and euros.
编制欧元报表的依据是：
The approach for preparing the euro statement is based on the following:
㈠ 非欧元收入、支出和储备金与基金余额变动—下文强调说明者除外—将按使用截至交易认定日期的联合国业务汇率折算的相当欧元数报表；
(i) Non-euro income, expenditure and changes in reserves and fund balances—other than as highlighted below—will be stated at the equivalent amount of euros applicable as at the deemed date of the transaction applying the United Nations operational rate of exchange as at that date;
㈡ 截至2004年12月31日的非欧元资产、负债、储备金和基金余额将按截至2004年12月31日的联合国业务汇率折算成相当的欧元（参考GC.9/Dec.15）。
(ii) Non-euro assets, liabilities, reserves and fund balances as at 31 December 2004 will be converted to a euro equivalent using the United Nations operational rate of exchange as at 31 December 2004 (reference GC.9/Dec.15).
㈢ 货币汇兑调整数实质上反映当年非欧元交易的已实现损益和2004年结清往年美元债务所实现的节余。
(iii) The currency exchange adjustment figure essentially represents the realized gain or loss on non-euro transactions during the year and the savings achieved in 2004 on the liquidation of prior year United States dollar obligations.
(c) 蒙特利尔议定书项下本票
(c) Montreal Protocol promissory notes
截至2004年12月31日止由多边基金持有的用于执行蒙特利尔议定书并以工发组织为受益人的20,264,334美元（16,231,732欧元）的本票已在2004年期间兑现。
Promissory notes in favour of UNIDO held by the Multilateral Fund for the implementation of the Montreal Protocol to the value of $20,264,334 (€16,231,732) at 31 December 2003 were encashed during 2004.
(d) 捐助资金的利息
(d) Interest on donor funds
对于普通用途资金除外的工业发展基金以及从上个两年期起对于信托基金来说，已扣银行手续费的基金投资所赚取利息和已实现汇兑收益已实现和未实现损失列为“应付账款—其他”内的一项负债。
For the Industrial Development Fund, other than the general pool, and from the last biennium for trust funds, interest earned from the investment of funds, net of bank charges, realized exchange gains, realized and unrealized losses is represented as a liability within “accounts payable—other”.
As at 31 December 2004, the amounts were as follows:
工业发展基金 5,801.9 4,276.0
Industrial Development Fund 5,801.9 4,276.0
信托基金 2,748.7 2,025.8
Trust funds 2,748.7 2,025.8
全球环境基金 361.4 266.4
Global Environment Fund 361.4 266.4
利息收入的处理受与捐助方的协议制约。
The disposal of the interest income is governed by agreements with donors.
处理方式可能包括向捐助方退还这类资金或将其转到其他项目上，在后一种情况下列为自愿捐款。
This may include the return of such funds to donors, or their transfer to other projects, in which case they will be shown as voluntary contributions.
(e) 未实现汇兑损益
(e) Unrealized exchange gains and losses
根据联合国系统会计标准，货币资产和负债按2004年12月31日实行的联合国业务汇率进行了重新估值。
In accordance with the United Nations System Accounting Standards, monetary assets and liabilities are revalued at the United Nations operational rate of exchange in effect at 31 December 2004.