IAS 13 Presentation of Current Assets and Current Liabilities

The current assets of 817.5 million exceeded current liabilities of 478.7 million by 338.8 million.

34. The current assets of 817.5 million exceeded current liabilities of 478.7 million by 338.8 million.

To meet the current liabilities there is continued reliance on other funds.

Current financial situation

(b) Current financial

The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of PSD.

D. Current financial situation

Working capital is measured through the difference between resources in cash or readily convertible into cash (Current Assets), and cash requirements (Current Liabilities).

33. The excess of current assets over current liabilities, or total liquid funds, amounted to 17.7 million compared to 76 million in 1991.

We need to take the fact that the current employees, the future liabilities they create, that should come out of the current budget.

Multi bilateral agreements should provide a safeguard against unforeseen financial liabilities of UNFPA (para. 119).

In addition, it doesn t ignore the positive the current and future taxes available to cover these liabilities.

The current cash holdings are not adequate to meet the immediate liabilities (see paras. 89 and 90).

23. The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of the Greeting Card and related Operations.

liabilities.

Liabilities.

D. Current financial situation . 68 72 21

The issue is not just illiquidity financial institutions with short term liabilities and longer term illiquid assets.

(b) Liabilities

So liabilities.

So liabilities.

In so far as such liabilities are not fully provided for, appropriate disclosure should be made in the notes to the financial statements and the total estimated liabilities quantified where possible.

60. The overall liquidity position of the peace keeping operations portrayed by the current ratio of 1.37 1 (current assets to current liabilities see statement XVIII) does not give an accurate or satisfactory picture.

Multi bilateral (trust fund) agreements should provide a safeguard against unforeseen financial liabilities of UNFPA (rec. 6 (j)).

UNFPA has also amended multi bilateral agreements to include a procedure for resolution of problems involving financial liabilities.

31.7 The estimated requirements reported in table 31.2 above address the current end of service benefit liabilities for retired staff.

VIENNA Europe s current financial squeeze defies easy solutions.

Information on performance for the current financial period

Forty two per cent of the current assets was in short term investments totalling 340.4 million which could be used to settle 72 per cent of the current liabilities.

Forty two per cent of the current assets was in short term investments totalling 340.4 million which could be used to settle 72 per cent of the current liabilities.

Prepare additional financial statement to show income and expenditure, assets and liabilities, and the balance of this special account.

The Fund has also amended multi bilateral agreements to include a procedure for resolution of problems involving financial liabilities.

Even after excluding these contributions, which cannot be utilized to meet the current liabilities, the liquidity ratio does not vary significantly.

(w) Contingent liabilities

b Total liabilities.

(c) Contingent liabilities

Short term liabilities

Assets and liabilities

LIABILITIES AND RESERVES

RESERVES AND LIABILITIES

liabilities as well.

liabilities are overstated.

liabilities plus equity.

This is liabilities.