WHO世界卫生组织：2024年基金和捐赠者自愿捐款报告（英文版）

As set out in the Secretariat implementation plan on reform (document EB152/34), WHO is committed to enhancing visibility for Member States and advancing accountability and transparency. In line with this commitment, this report includes information on voluntary contributions from Programming Countries – see Schedule 2C. 3. The accounting policies for receivables, deferred revenue and revenue are summarized in sections 2.3, 2.9 and 2.15, respectively, of the audited financial statements for t