(n) Provision for doubtful accounts receivable

(ii) Any amounts which ought to have been received but which have not been brought to account

Only earnings taken out in time can be secured.

Provision is made for accounts receivable for which no reasonable expectation of recovery exists.

Further to contributions received in advance, pledges amounting to 153,212,000 have already been received for future years.

Noting that such corrupt practices include State funds being illegally acquired, transferred and invested abroad,

Comment by the Administration. UNICEF reviews its provision for uncollectible contributions annually and states that it will ensure the adequacy of the provision for doubtful amounts.

And when taxes are levied to retire the added debt induced by the stimulus, they will be levied at some time at which nominal interest rates are not stuck at zero.

Accounts receivable are presented in statement II, net of a provision of 2,581,147 for doubtful accounts receivable comprising

Fishing is allowed only in certain remote areas of the Amazon basin, and must be catch and release, or harvesting by native peoples for consumption.

An amount of 1,219,380 provided for in 2003 as a doubtful accounts receivable bank balance was recovered during 2004.

An IEA survey shows that tariff rates charged for renewable energy equipment in over 100 countries vary widely.

These are limited in materiality to statement I, wherein doubtful accounts receivable are included in expenditures, whereas in previous years they were included in adjustments to prior year expenditures.

To be effective, any tax on financial transactions would have to be implemented on a global scale, which currently does not seem realistic.

As a result of that review, bad debt provision of 9.0 million was made after ensuring that in accordance with established procedures due diligence was performed that the adequate effort had been made to recover these amounts.

In paragraph 76 of its report, the Board recommended that UNICEF review each year the adequacy of its provision for uncollectible contributions and cover all receivables identified as in doubt.

Agenda item 71 Human rights questions (continued)

In the face of severe financial pressures, a city budget was finally passed in June and a major effort commenced to recover several million euros worth of uncollected revenues inherited from the former city municipalities.

Item 39

Item 74

Item 156

Item 157

Item 158

Section 1 General provision

Section 2 Functions and organization

Section 3 Executive Secretary

Section 4 Office of the Executive Secretary

Section 5 Deputy Executive Secretary

Section 6 Least Developed Countries Coordination Unit

Section 7 United Nations Information Services

Section 8 Poverty and Development Division

Section 9 Statistics Division

Section 10 ESCAP Pacific Operations Centre

Section 11 Environment and Sustainable Development Division

Section 12 Trade and Investment Division

Section 13 Transport and Tourism Division

Section 14 Information, Communication and Space Technology Division

Section 15 Emerging Social Issues Division

Section 16 Programme Management Division

Section 17 Administrative Services Division

Section 18 ESCAP Regional Institutions

Section 19 Final provisions

Item 4 Gender in UNDP

Item 5 United Nations Capital Development Fund

Item 6 United Nations Office for Project Services