(i) Accounts receivable other

(e) Accounts receivable other

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

(n) Provision for doubtful accounts receivable

Note 6 Provision for accounts 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.

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.

The monthly review of accounts receivable is currently being undertaken.

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

As mentioned, above, the accounts receivable function would be transferred from the Payments Unit to the Accounts Unit.

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

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

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

All material accounts receivable have been included in the financial statements and represent valid claims against debtors.

As part of the realignment, the accounts receivable function would be transferred from the Payments Unit to the Accounts Unit and, at the same time, enhanced.

The proposed transfer of the accounts receivable function to a new sub unit within the Accounts Unit would offer some relief in the workload of the Unit.

An amount of 1,219,380 provided for in 2003 as a doubtful accounts receivable bank balance was recovered during 2004.

Comment by the Administration. The Finance Section has instituted measures to ensure that the accounts receivable and accounts payable are separated and posted in the respective accounts when first entering transactions in the accounting system.

Indeed, the proportion of deficit spending among enterprises is on the rise, and the accounts receivable turnover rate is falling.

5. Urges once again those Member States which have outstanding balances on foreign tax accounts receivable to provide the reimbursement due to the Fund

During the 2004 2005 biennium, the Tribunal has made great improvements in accounts receivable, specifically with respect to former employees and their outstanding receivables.

Nowadays, India accounts for less than 5 of Pakistan s total trade turnover.

Contributions receivable

Assessed contributions amounting to US 4,284,502 and or representing 25 per cent of the total contributions receivable in the biennium were outstanding.

(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

(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

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 .

These are limited in materiality to statement I, wherein doubtful accounts receivable are included in expenditures, whereas in previous years they were included in adjustments to prior year expenditures.

Second, investment in real estate development accounts for nearly one quarter of the total.

In tears, lysozyme accounts for approximately 20 to 40 percent of total protein content.

Trade within Asia now accounts for more than half of the continent s total trade turnover.

External financing frequently accounts for more than 80 per cent of the total capital budget.

The second hand EEE market accounts for a large share of total domestic EEE sales.

In paragraph 43, the Board indicated that UNODC agreed with the Board's recommendation to define a write off policy of its long outstanding receivables and clear its old outstanding accounts receivable.

Aging analysis of contributions receivable

Indeed, intra EU trade today accounts for nearly two thirds of EU member states total trade.

The net value added of total Chinese foreign trade accounts for only about 15 of GDP.

Indeed, investment in Japan currently accounts for less than 3 of the EU s total outward FDI.

Among households headed by women, non agricultural income accounts for 77 per cent of the total.

In the case of ASEAN, intraregional FDI accounts for close to one fifth of the total FDI.

A total of seven new posts are proposed for the Office of Programme Planning, Budget and Accounts

Inventory and receivable revolving loan financing

In paragraph 481, the United Nations Postal Administration agreed with the Board's recommendation that it pursue its plan to initiate a periodic review of accounts receivable so that corrective action can be taken immediately.

UNICEF agrees to review the policy of the Private Sector Division on the determination of the provision for uncollectible accounts receivable and to ensure that the provision excludes receivables that have been written off.

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.