This document contains the financial statements for the biennium 2008–2009, which have been audited by the United Nations Board of Auditors. It is presented in accordance with the financial procedures of the Convention, which require the Executive Secretary to provide to the Conference of the Parties (COP) a final audited statement of accounts for the full financial period. The financial statements are attached as an annex and reproduced as received, without formal editing. The Board's report is provided in document FCCC/SBI/2010/14, and comments by the secretariat thereon are presented in document FCCC/SBI/2010/14/Add.1. The Subsidiary Body for Implementation may wish to propose appropriate actions, which may be included in draft decisions on administrative and financial matters for adoption by the COP at its sixteenth session and the Conference of the Parties serving as the meeting of the Parties to the Kyoto Protocol at its sixth session