(b) Existing receivable means a receivable that arises upon or before conclusion of the contract of assignment and future receivable means a receivable that arises after conclusion of the contract of assignment

Account receivable from a staff member

Contributions receivable

Loans receivable

Account receivable from a staff member 107

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

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

(b) Accounts receivable.

(i) Accounts receivable other

(e) Accounts receivable other

Note 9. Accounts receivable

Note 2. Accounts receivable

This includes a receivable of 3,414,060 due from IAEA.

Aging analysis of contributions receivable

Accounts receivable and accounts payable

Note 9 Voluntary contributions receivable

Note Accounts receivable and payable

Accounts receivable advances and deposits

(vi) Interfund balances receivable 397,243

Write off of amounts receivable

(a) The assignor has the right to assign the receivable

(i) Another assignee of the same receivable from the same assignor, including a person who, by operation of law, claims a right in the assigned receivable as a result of its right in other property of the assignor, even if that receivable is not an international receivable and the assignment to that assignee is not an international assignment

(t) Account debtor means a person liable for payment of a receivable.

(n) Provision for doubtful accounts receivable

Note 6 Provision for accounts receivable

Inventory and receivable revolving loan financing

Voluntary contributions receivable and unrecorded liabilities

Miscellaneous accounts receivable 593 127 365

When the revenue is recognized, it is recorded as a receivable.

(p) Assignment means the creation of a security right in a receivable or the transfer of a receivable, whether the transfer is for security purposes or is an absolute outright transfer.

Write offs of cash receivable and property

Contributions receivable for current and prior years

Accounts receivable after provision for uncollectible amounts

Cash and accounts receivable amounted to 17,922.

Accounts receivable included, in United States dollars

Total accounts receivable 61.8 6.3 68.1 61.5

(q) Assignor means the person that makes an assignment of a receivable.

The ageing of contributions receivable is as follows

(ii) Contributions receivable for future years totalled 3,540,306

Note 3. Explanatory notes on assessed contributions receivable

In addition, a comprehensive review of the receivable and payable accounts is being conducted to prevent netting off of the accounts payable against the accounts receivable and vice versa.

A provision for a possible write off of this receivable is included in accounts payable.

(r) Assignee means the person to which an assignment of a receivable is made.

The cash losses represent uncollectible accounts receivable written off.

Schedule 4. Summary of foreign tax accounts receivable . 84