(i) Accounts receivable other

(e) Accounts receivable other

Apart from the estimated uncollectable amounts, recorded under the provision for doubtful accounts receivable, we expect all significant accounts receivable at 31 December 2004 to be collected.

Contributions receivable

(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

(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

Aging analysis of contributions receivable

2. A right securing payment of the assigned receivable is transferred under paragraph 1 of this article notwithstanding any agreement between the assignor and the debtor or other person granting that right, limiting in any way the assignor's right to assign the receivable or the right securing payment of the assigned receivable.

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

The amounts in statement II under accounts payable include amounts due to other agencies, as follows, in United States dollars

In paragraph 73 of the report, UNDP agreed with the Board's reiterated recommendation that it review on a regular basis the complete ageing of accounts receivable with a view to collecting long outstanding amounts.

(n) Provision for doubtful accounts receivable

Note 6 Provision for accounts receivable

Inventory and receivable revolving loan financing

(j) Proceeds means whatever is received in respect of an assigned receivable, whether in total or partial payment or other satisfaction of the receivable. The term includes whatever is received in respect of proceeds. The term does not include returned goods

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

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The aggregate corrected amounts per country or other submitting entity and instalment are as follows

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

The monthly review of accounts receivable is currently being undertaken.

This includes contributions receivable in the amount of US 1,447,600.

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.

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

Comment by the Administration. UNDP has designed the accounts receivable report.

Other countries, such as Papua New Guinea and Madagascar have also significantly reduced the annual amounts used.

(a) If payment in respect of the assigned receivable is made to the assignee, the assignee is entitled to retain the proceeds and goods returned in respect of the assigned 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.

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

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

The first instalment of 1,220,000 due from the Austrian Government towards the replacement of carpets and cables at the Vienna International Centre is reflected within accounts receivable other .

(b) The assignor has not previously assigned the receivable to another assignee and

The amounts due from United Nations and other agencies in statement II are as follows in United States dollars

Such amounts may not, under any circumstances, be transferred to other budgets unless the Council of Members decides otherwise.

The accumulated amounts of unrealized gains as at 31 December 2004, included in accounts payable other , are as follows

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

The age of contributions receivable is as follows, in thousands of United States dollars

It would also be responsible for the monthly reconciliation of receivable and revenue accounts.

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

(amounts in thousands)

(Amounts in euros)

As between assignees of the same receivable from the same assignor, the priority of the right of an assignee in the assigned receivable is determined by the order of conclusion of the respective contracts of assignment.

In paragraph 26 of its report, the Board recommended that the Tribunal (a) comply with the United Nations system accounting standards by not netting accounts payable off against accounts receivable and vice versa and (b) improve the financial application system to prevent the netting off of debit and credit amounts.

The remaining 4,570,237 was reported as receivable from UNDP in UNHCR's Financial Statements for 2004.

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