This document contains the interim financial statements for the biennium 2012-2013, as at 31 December 2012, which havenot been audited by the United Nations Board of Auditors. The interim financial statements are attached as an annex to this document and reproduced as received, without formal editing. 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 nineteenth session and the Conference of the Parties serving as the meeting of the Parties to the Kyoto Protocol at its ninth session