Omission to record accrued liabilities

21. The liabilities of UNICEF include contributions received in advance, special accounts, unliquidated obligations, other accounts payable, credit balances and accrued expenses.

(v) Other accounts payable, credit balances and accrued expenses

There are other liabilities other than debt.

Other end of service liabilities

The liabilities for pensioners and their beneficiaries were valued on the basis of their accrued pension entitlements as of the valuation date.

The liabilities for pensioners and their beneficiaries were valued on the basis of their accrued pension entitlements as of the valuation date.

In order to start the fund, UNICEF is requesting an initial amount of 10 million from the fund balance, on the basis of accrued liabilities.

The excess of income over expenditure of the Environment Fund ( 501,838) has to be viewed in the context of this omission of the accrued liabilities.

In line with United Nations accounting standards, liabilities for end of service payments comprise end of service allowance, repatriation grant and compensation for accrued annual leave.

In 2004, the liabilities for after service health insurance, accrued leave and termination benefits were 336 million, compared with 290 million in 2003 and 263 million in 2002.

In 2004, the liabilities for after service health insurance, accrued leave and termination benefits were 336 million, compared to 290 million in 2003, and 263 million in 2002.

Actuarial Value of Accrued

Present value of accrued benefits

a Actual disbursements include net changes in other assets and liabilities.

Interest accrued on investments 579 075

Actuarial Value of Accrued Benefit Entitlements

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

Those obligations which are wholly or partially outstanding at the end of the financial period and which represent valid liabilities are accrued as expenses and disclosed in the financial statements as unliquidated obligations.

liabilities.

Liabilities.

Accrued interest from the euro cash pool

1. Recovery from accrued salary and emoluments

A. Recovery from accrued salary and emoluments

Comment by the Administration. Regarding liabilities for accrued annual leave and repatriation grants, UNITAR has continued to build up a dedicated reserve that is expected to cover total liability by six or seven years.

(b) Liabilities

So liabilities.

So liabilities.

Other assets, net of liabilities, supplement investments to from the balance of unexpended resources.

(iii) Miscellaneous accounts receivable amounted to 249,365 comprising 110,272 advances to staff members, 19,497 accrued interest and 119,596 other items

While recognizing the accrued annual leave and repatriation costs as net contingent liability as reflected in the notes to the financial statement, UNICEF had not developed a mechanism for funding these or contingent termination related liabilities.

(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.

liabilities plus equity.

Percentage of projected liabilities

Total short term liabilities