Accrual basis accounting

(i) Going concern, consistency and accrual are fundamental accounting assumptions.

An accounting accrual of 27 million was made in 2004 for after service health insurance benefits.

UNDP has made an accounting accrual of 27 million for the year ended 31 December 2004.

This perspective (funds available) is different from the perspective of income and expenditure based on accrual accounting.

This perspective (funds available) is different from the perspective of income and expenditure based on accrual accounting.

Management reiterates that the Fund cannot intervene in the accounting practices of member organizations to enforce accrual accounting.

In conjunction with the implementation of a new integrated financial management system (PeopleSoft) during 2004, UNHCR further refined its accrual based expenditure accounting.

UNRWA will ensure full compliance with the accrual basis in 2006 as recommended earlier by the microfinance and microenterprise programme Advisory Board.

The Payroll Unit is already working with the Staff Administration Unit to follow up with former staff to determine the validity of the accrual of the repatriation grant.

The claim preparers were often listed as the contact persons in the claim files and some claim files included attestations from the claim preparers opining on the merits of the claim.

The deferred part of claim No. 5000458 is reviewed as part of the second claim unit (terrestrial resources) of this claim.

At the request of Saudi Arabia, the secretariat incorporated that claim in the current claim (Claim No. 5000463).

This claim was originally part of category F3 claim No. 5000194.

(f) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting except for trust funds, the Industrial Development Fund, Montreal Protocol and Global Environmental Facility.

Second claim unit Claim preparation costs Saudi Arabia seeks compensation in the amount of USD 5,874 for claim preparation costs.

The claim comprises four claim units with an asserted value of USD 161,000,000.

Third claim unit Claim preparation costs Jordan seeks compensation in the amount of USD 1,700,000 for claim preparation costs for its fourth and fifth F4 instalment claims, including its public health claim.

Sixth claim unit Claim preparation costs Iran seeks compensation in the amount of USD 4,500,000 for administrative, technical and legal expenses of the preparation of this claim.

The deferred part of claim No. 5000379 has been included in claim No. 5000301.

Recommended award for claim No. 5000301 Claim No. 5000288 Other resources Claim No. 5000288 comprises six claim units, with a total asserted value of USD 7,916,024,475, for losses resulting from Iraq's invasion and occupation of Kuwait.

The sixth claim unit is for claim preparation costs.

The fifth claim unit is for claim preparation costs.

The third claim unit is for claim preparation costs.

This claim is the deferred portion of claim No. 5000259 relating to remediation of coastal mudflats.

In paragraph 46 of its report, the Board recommended that the Fund continue to invite all participating organizations to consider the feasibility of accounting for contributions on an accrual basis and by calendar year.

Comment by the Administration. The recommendation has not been implemented because the Pension Board, at its fifty second session in July 2004, did not accept accrual accounting for contributions.

Since 15 June 2004, Côte d'Ivoire has accumulated significant arrears on its debt obligations to the World Bank and, on 1 November 2004, it fell into non accrual status.

Recommended award for claim No. 5000468 Claim No. 5000183 Public health Claim No. 5000183 comprises four claim units, with a total asserted value of USD 1,476,336,427, for losses resulting from damage or risk of damage to public health.

The elements of Claim No. 5000309 were originally part of claim 5000208 in the F2 claims category.

The Ministry of Agriculture and Water of Saudi Arabia originally submitted this claim unit as claim 5000207.

The claim preparation costs in claim No. 5000464 relate to all of Jordan's fourth and fifth F4 instalment claims, and not only its public health claim.

THE E2 CLAIM Background to the E2 claim The E2 claim in this instalment was initially filed in category D .

The first claim unit is for reduction in crop yields and the second claim unit is for claim preparation costs.

Recommended award for claim No. 5000463 Claim No. 5000219 Public health Claim No. 5000219 comprises three claim units, with an asserted value of USD 19,861,782,707, for damage or risk of damage to public health resulting from Iraq's invasion and occupation of Kuwait.

The Palestinian individual claimant whose claim had been identified as potentially overlapping with the E4 claim has provided evidence to support the claim for loss of stock.

The monitoring and assessment claim of Jordan that was awarded funding in the first F4 instalment and is relevant to claim No. 5000464 is claim No. 5000353.

The monitoring and assessment claim of Syria that was awarded funding in the first F4 instalment and is relevant to claim No. 5000462 is claim No. 5000371.

The monitoring and assessment claim of Syria that was awarded funding in the first F4 instalment and is relevant to claim No. 5000467 is claim No. 5000372.

The monitoring and assessment claim of Syria that was awarded funding in the first F4 instalment and is relevant to claim No. 5000303 is claim No. 5000419.

The Claim

The claim

Overlapping claim

The Panel considers that this claim unit is for claim preparation costs.

The Panel considers that this is a claim for claim preparation costs.