(二十 ) 本中心是参与联合国合办工作人员养恤基金的成员组织，联合国大会设置养恤基金以提供退休金、死亡抚恤金、残疾津贴和有关福利。
(xx) The Centre is a member organization participating in the United Nations Joint Staff Pension Fund, which was established by the General Assembly to provide retirement, death, disability and related benefits.
养恤基金是确定福利的注资养恤金计划。
The Pension Fund is a funded defined benefit plan.
本中心对该基金的财务责任包括按联合国大会订立的比率缴付规定的款额，以及根据养恤基金条例第26条支付其为弥补任何精算短缺而应分摊的款额。
The financial obligation of the Centre to the Pension Fund consists of its mandated contribution at the rate established by the United Nations General Assembly together with its share of any actuarial deficiency payments under article 26 of the Regulations of the Pension Fund.
只有联合国大会根据在估值之日对养恤金资金情况作出的精算评估，确定有需要付款以弥补短缺并援引第26条规定时，才应支付这种款项。
Such deficiency payments are payable only if and when the General Assembly has invoked the provision of article 26, following determination that there is a requirement for deficiency payments based on an assessment of the actuarial sufficiency of the Pension Fund as of the valuation date.
截至编写本期财务报表之时，大会未曾援引这一规定。
As at the date of the current financial statement, the General Assembly has not invoked that provision.
(k) 技术合作账户：
(k) Technical cooperation accounts:
㈠ 附表一、二和三列有各信托基金和联合国开发计划署资助的各项技术合作活动的财务报告；
(i) Statements I, II and III include the financial reports on technical cooperation activities financed by the trust funds and the United Nations Development Programme;
㈡ 在组织间安排下收到的资金——开发计划署。
(ii) Funds received under inter-organizational arrangements — UNDP.
㈢ 自2002年1月1日起，由本中心担任联系机构和/或合作机构的开发计划署项目数据，反映在财务报表的主要部分中，而不是如过去报告那样，反映在附注中；
(iii) Effective 1 January 2002, UNDP projects for which the Centre is acting as an associated agency and/or cooperating agency are reflected in the main body of the financial statements, rather than in the notes, as in previous reports;
㈣ 自愿捐款——信托基金。
(iv) Voluntary contributions — trust funds.
自2002年1月1日起，关于确认技术合作信托基金自愿捐款的会计政策改为收付实现制，已经收到但尚待确定具体项目的款项，也改用此制。
Effective 1 January 2002, the accounting policy on recognition of voluntary contributions for technical cooperation trust funds has been changed to the cash basis of accounting, including amounts received pending the identification of specific projects.
这项改变是为了使本中心的会计政策与联合国保持一致，因为联合国自2002年1月1日起作出了类似的改变。
The change was made in order to keep the accounting policies of the Centre in line with those of the United Nations, which adopted a similar change effective 1 January 2002.
已重新编列上一个两年期的数额以反映会计政策的改变。
Amounts for the previous biennium have been restated to reflect the change in accounting policy.
㈤ 在捐助者指定用途下接受的所有款项均按照信托基金或特别账户处理。
(v) All monies accepted for purposes specified by the donor are treated as trust funds or special accounts.
㈥ 信托基金应计利息首先贷记业务准备金，使该准备金维持议定的数额(见(k)(十二 )段)，然后贷记支助费用以弥补由于货币波动而引起的任何年度亏损，最后贷记捐助者基金。
(vi) Interest accruing from trust funds is credited first to the operating reserve to maintain that reserve at the agreed level (see paragraph (k) (xii)), then to support costs to meet any annual deficit attributable to currency fluctuations and thereafter to donors' funds.
信托基金出售剩余财产或从先前支出获得退款所得的杂项收入，贷记原来为购买财产或有关支出提供资金的项目。
Trust fund miscellaneous income accruing from the sale of surplus property or refunds of expenditure is credited to the project from which the purchase or expenditure was originally financed.
㈦ 信托基金预先收到的捐款为向预算期超过本期的项目预算提供的已收捐款，其中包括与这些项目预算有关的方案支助收入；
(vii) Contributions received in advance for trust funds comprise contributions received in respect of project budgets which extend beyond the current period, including the programme-support income relating to those project budgets;
㈧ 与信托基金和开发计划署资助活动有关的本期未清偿债务，在债务发生的年度终了后、而不是在债务发生的两年期终了后12个月内继续有效。
(viii) Unliquidated obligations for the current period in respect of trust funds and UNDP-financed activities remain valid for 12 months following the end of the calendar year, rather than the biennium, to which they relate.
不过，根据开发计划署的报账规定，必须偿还债务的责任在12个月后仍然存在时，执行机构可保留未清偿债务。
However, in accordance with UNDP reporting requirements, executing agencies may retain unliquidated obligations beyond 12 months when a firm liability to pay still exists.
㈨ 未来财政期间的未清债务既列为递延费用，又列为未来年度未清债务；
(ix) Unliquidated obligations for future financial periods are reported both as deferred charges and as future-year unliquidated obligations;
㈩ 对开发计划署和信托基金的项目采用平均费用计算法，根据这种办法，专家实际费用中属专家个人独有的那部分费用按平均费用记在项目账下。
(x) A system of average costing is used for UNDP and trust fund projects whereby those elements of experts' actual costs that are unique to the individual expert are charged to projects at average cost.
(十一 ) 外汇利得或损失。
(xi) Gain or loss on exchange.
信托基金项目日常交易所产生的任何差额由适当的项目预算承担。
Any differences accruing on trust fund projects in respect of normal day-to-day transactions are borne by the appropriate project budgets.
(十二 ) 业务准备金——信托基金。
(xii) Operating reserve — trust funds.