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virtue of agreements with the League of Nations or in any other manner whatsoever; but the Board may, where in its discretion it considers this course to be justifiable, make a composition with any debtor Government for a lesser sum than is due, on condition that such a sum or the agreed instalments thereof shall be paid as promptly as possible. The report provided for in paragraph 21 shall give particulars of the debts which have been collected in full, those in regard to which a composition or only a partial payment has been made, and those, if any, towards which no payment has been made. If any amounts due in respect of the International Labour Organization remain unpaid at the date of the completion of the liquidation, a report on the collection of such contributions shall be communicated by the Board to the International Labour Organization and such amounts shall be recoverable by that Organization. 7. (1) Subject to the provisions of subparagraph (2) below and of any relevant decisions embodied in the Report of the Finance Committee, any cash balances resulting from the liquidation shall be divided among the Members of the League in the manner set out in the Report of the Finance Committee. (2) Balances to the credit of the Reserve Fund and of the fund to cover exchange losses shall be paid to the Staff Pensions Fund and the balances in respect of the various funds, extrabudgetary and suspense accounts, enumerated in the Report of the Supervisory Commission on the Work of its Onehundredth Session (document A. 19.1946.X) shall be dealt with as recommended in the Commission's report. 8. The Auditor of the League shall remain in office until he has audited the final closed accounts of the League of Nations and of the Board of Liquidation and drawn up a report thereon for communication to the Members of the League. If for any reason he should be unable to act, the Board shall appoint another Auditor. 9. The Board shall, as soon as possible after the transfer of the material assets, and every three months thereafter, make interim reports on the progress of its work and shall take into consideration any observations thereon made by Members of the League. 10. The present High Commissioner for Refugees shall remain in office until the end of the year 1946, or such earlier date as may appear to the Board desirable, and his expenses shall be met out of the provision made for this purpose in the Budget of the Secretariat.