A/RES/53/234 Page 4 ANNEX Special arrangements with regard to the application of article IV of the financial regulations of the United Nations 1. At the end of the twelve-month period provided for in financial regulation 4.3, any unliquidated obligations of the financial period in question relating to goods supplied and services rendered by Governments for which claims have been received or which are covered by established reimbursement rates shall be transferred to accounts payable; such accounts shall remain recorded in the Special Account for the Civilian Police Support Group until payment is effected. 2. (a) Any other unliquidated obligations of the financial period in question owed to Governments for goods supplied and services rendered, as well as other obligations owed to Governments, for which required claims have not yet been received shall remain valid for an additional period of four years following the end of the twelvemonth period provided for in regulation 4.3; (b) Claims received during this four-year period shall be treated as provided for under paragraph 1 of the present annex, if appropriate; (c) At the end of the additional four-year period, any unliquidated obligations shall be cancelled and the then remaining balance of any appropriations retained therefor shall be surrendered.