This document contains the interim financial statements for the biennium 2008-2009 as at 31 December 2008, which have not been audited by the United Nations Board of Auditors. The Subsidiary Body for Implementation may wish to take note of the report and propose appropriate recommendations to be included in draft decisions on administrative and financial matters to be adopted by the Conference of the Parties at its fifteenth session and the Conference of the Parties serving as the meeting of the Parties to the Kyoto Protocol at its fifth session