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Doc 10129. Edition 1
Last modified:1/1/2019
Financial Statements and Reports of the External Auditor for the Financial Year Ended 31 December 2018
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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 10129, Financial Statements and Reports of the External Auditor for the financial year ended 31 December 2018 Order Number 10129 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 Organizatio
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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 2018
STATEMENT OF FINANCIAL PERFORMANCE 2018
STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 31 DECEMBER 2018
STATEMENT OF CASH FLOW
STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS
FOLLOW-UP TO PREVIOUS RECOMMENDATIONS AND SUGGESTIONS
ANNEX 1
ANNEX 2