Accounts payable

(i) Accounts receivable other

(e) Accounts receivable other

In paragraph 66, the Board recommended that the Private Sector Division review its policy on the determination of the provision for uncollectible accounts receivable and ensure that it excludes written off receivables from provisions for uncollectible receivables.

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 23 of its report, the Board recommended that, in the future, UNICEF ensure that the value of payables and receivables is disclosed in full, in compliance with the United Nations system accounting standards.

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

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

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

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

Contributions receivable

Pending the disbursement of the funds, 1,000,000 of this amount is shown under accounts payable other .

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.

Recovery of indebtedness to the Fund

1999 and 2000 2001 amounting to 4,367,691 were distributed to eligible Member States.

Debt to Member States

(i) Contributions in kind received or receivable and the value thereof are not accounted for, but disclosed in the notes to the financial statements.

Expansion of the categories entitled to unemployment benefits.

Aging analysis of contributions receivable

(p) Surplus due to Member States

In the unlikely event of the claim not being settled, full provision has been made within accounts payable other .

Pursuant to decision GC.8 Dec.10, this amount is added to accounts payable established for this purpose in 1999.

Expansion of the categories entitled to participate in programmes

This burden includes both public debt (owed by the government) and external dent (owed by the country as a whole to foreigners).

Unrealized exchange gains are not recorded as income, but set aside in accounts payable on the grounds of prudence until realized at which point they would be treated as income.

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

In line with the recommendation of the external auditors (A 51 5 Add.12, paragraph 35), UNICEF maintains a provision for potentially uncollectible contributions receivable.

Unrealized exchange gains are not recorded as income, but set aside in accounts payable on the grounds of prudence until realized at which point they would be treated as income.

7. Welcomes initiatives that have been undertaken to reduce outstanding indebtedness

Write off of losses of cash, receivables and property

Payments that were not received due to death can be inherited.

Write off of losses of cash, receivables and property

Accrued interest from the euro cash pool

In paragraph 46 of the report, UNU agreed with the Board's recommendation that it review the validity of other accounts payable to accurately reflect balances.

Any resultant unrealized gain is not recorded as income for the period, but set aside within accounts payable other .

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

Payments of the United Nations Institute for Training and Research owed to the United Nations 2003 2004a

The buyer was ordered to pay the outstanding amounts owed on the contract.

Comment by the Administration. UNICEF will ensure that payables and receivables are disclosed in the financial statements for the 2004 2005 biennium, in accordance with United Nations system accounting standards.

Principal and interest on outstanding debt have been left intact.

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

The amounts owed to UNIDO by the United States are as follows

Six months later, after substantial official funds had been used to pay private creditors, the outstanding private debt was substantially restructured.

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 .

Of this, debts to foreign governments constituted more than 11 billion rubles.