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Doc 10128. Edition 1

Last modified:1/1/2019

Financial Statements and Reports of the External Auditor for the Financial Year Ended 31 December 2017

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Documentation for the 40th Session of the Assembly in 2019INTERNATIONAL CIVIL AVIATION ORGANIZATIONDoc 10128Financial Statements and Reports of theExternal Auditor for the Financial Year Ended31 December 2017

Documentation for the 40th Session of the Assembly in 2019INTERNATIONAL CIVIL AVIATION ORGANIZATIONDoc 10128Financial Statements and Reports of theExternal Auditor for the Financial Year Ended31 December 2017

Published in separate English, Arabic, Chinese, French, Russian and Spanish editions by the INTERNATIONAL CIVIL AVIATION ORGANIZATION 999 Robert-Bourassa Boulevard, Montral, Quebec, Canada H3C 5H7 For ordering information and for a complete listing of sales agents and booksellers, please go to the ICAO website at www.icao.int Doc 10128, Financial Statements and Reports of the External Auditor for the financial year ended 31 December 2017 Order Number 10128 NOT FOR SALE ICAO 2019 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, without prior permission in writing from the International Civil Aviation Organization.

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Doc 10074. Edition 1. Budget of the Organization 2017-2018-2019Doc 10135. Edition 1. Report of the Administrative CommissionВСЕ ДОКУМЕНТЫALL DOCUMENTS

Table Of Contents

COVER PAGE

PART I REPORTS BY THE SECRETARY GENERAL

PART II OPINION OF THE EXTERNAL AUDITOR

PART III FINANCIAL STATEMENTS

PART IV TABLES

PART V REPORT OF THE EXTERNAL AUDITOR

INTRODUCTION

AUDIT CERTIFICATE

STRUCTURE OF THE ACCOUNTING STATEMENTS

STATEMENT OF FINANCIAL POSITION 2017

STATEMENT OF FINANCIAL PERFORMANCE 2017

STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 31 DECEMBER 2017

STATEMENT OF CASH FLOW

STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS

THE EVALUATION AND INTERNAL AUDIT OFFICE (EAO)

FOLLOW-UP TO PREVIOUS RECOMMENDATIONS AND SUGGESTIONS

ANNEX 1

ANNEX 2