131 The ICJ has stated in Interpretation of the Agreement of March 25 1951 between the WHO and Egypt: Advisory Opinion, ICJ Reports 1980, 73 at 89–90: ‘[i]nternational organisations are subjects of international law and, as such, are bound by any obligations incumbent upon them under general rules of international law’. See the Final Report of the Committee on the Accountability of International Organisations, Report of the Seventy-first International Law Association Conference Berlin 2004, London, 2004, where it is stated (at 20) that ‘international organisations are subjects of international law and, as such, are bound by any obligations incumbent upon them under general rules of international law in carrying out their functions and in exercising the powers attributed to them’. See also J Alvarez, International Organizations as Law-makers (OUP 2005).