Includes disbursements and accruals for goods and services received, and the use or impairment of assets, dependent on the implementation arrangement and in accordance with administrative instructions issued by the Comptroller for a financial period.
The difference between current assets and current liabilities. In the specific context of UNDP, this shall normally be taken to mean the sum of working capital and reserves.
The resources of UNDP that are comingled and untied. These will include voluntary
contributions, contributions from other governmental, intergovernmental or nongovernmental sources and related interest earnings and miscellaneous revenue.