10 Revenue is recognized in United States (US) dollars, the Organization's functional currency.
20 Donations or contributions received in other currencies are converted into US dollars to record revenue at the United Nations' operational rate of exchange (UNORE) using the monthly exchange rate available when the award is created or when the cash is received, whichever is the first. The award funding will be granted at the USD value of the recorded revenue. The only exception could be where there are large foreign currency receivables - see section IV.2.6 paragraph 50.
