Financial statements

Financial Statements of UPU cover the period ending 31 December 2017.

They are prepared in accordance to International Public Sector Accounting Standards (IPSAS) established by the Public Sector Accounting Standards Board (IPSASB).

The statements provide detailed information on assets and liabilities, revenues and expenses as well as the cash flow of the organization, including financial risks posed by persistent and significant underfunding of the Union.

In compliance with Article 38 of Financial Regulations these financial statements have been audited by the External Auditor of UPU and found to be representing true and fair view on the financial performance and position of the organization.

Financial statements 2017


Financial statements 2016


Financial statements 2015


Financial statements 2014


Financial statements 2013


Financial statements 2012