38. After hearing the report of the Sub‑Committee on Financial Matters, the Executive Committee accepted the present format contained in document UNEP/OzL.Pro/ExCom/12/6, with the following amendments:
(a) under the definition of "expenditure", the term "obligation" was deleted; and
(b) the definitions mentioned in Annex II to the document should cover, in addition, "administrative support costs" and "interest earned".
39. The amended uniform format is attached as Annex III to this report.
40. The Executive Committee agreed that the Sub‑Committee would further review this format in the light of experience gained in its use.