وهي تسجل بناء على ذلك بصورة منفصلة لتمييزها عن الأموال التي تتلقاها والتي تنفق على البرامج التي أقرها المجلس التنفيذي.
They are therefore recorded separately to distinguish them from the funds that are received for and are spent on programmes approved by the Executive Board.