Income from assessed contributions is recognized on an accrual basis based on the budget approved by the Conference of the PartiesCOP

Expenditures of the Tribunal are accounted for on an accrual basis, except for those relating to staff entitlements, which are accounted for on the basis of cash disbursements.

Interest income is from cash and term deposits is recorded on the an accrual basis during the financial period.

(i) Going concern, consistency and accrual are fundamental accounting assumptions.

Since 15 June 2004, Côte d'Ivoire has accumulated significant arrears on its debt obligations to the World Bank and, on 1 November 2004, it fell into non accrual status.

Thus, the programme budget is presented on a gross and net basis.

This perspective (funds available) is different from the perspective of income and expenditure based on accrual accounting.

This perspective (funds available) is different from the perspective of income and expenditure based on accrual accounting.

Prudential regulation discriminates on the basis of the transaction s currency of denomination or maturity, and that is good.

(a) The proportion of the confiscated proceeds of crime or property to be shared shall be determined by the Parties on a quantum meruit basis or on any other reasonable basis agreed upon by the Parties

(a) The proportion of the confiscated proceeds of crime or property to be shared shall be determined by the Parties on a quantum meruit basis or on any other reasonable basis agreed upon by the Parties

Maturity

The budget is based on an oil price of 80 per barrel.

Retirement benefit

Eligibility

The contributions made by States will be less uneven and instead of being discretionary will also be based on the number of insured families.

Staff costs have been shown on a net basis under budget line item 2(b).

National Child Benefit

(b) Eligibility and Registration

Professor Amor has been awarded the Order of the Republic, the Order of Educational Merit, the National Human Rights Prize and the Spanish Order of Merit, as well as a number of decorations and academic distinctions from foreign universities and institutions.

Staff costs have been shown on a net basis under line item 2 (b).

Staff costs have been shown on a net basis under budget line items 2 (b).

Staff costs have been shown on a net basis under budget line item 1.

In paragraph 46 of its report, the Board recommended that the Fund continue to invite all participating organizations to consider the feasibility of accounting for contributions on an accrual basis and by calendar year.

In conjunction with the implementation of a new integrated financial management system (PeopleSoft) during 2004, UNHCR further refined its accrual based expenditure accounting.

Section I. Payment of the benefit

Staff costs have been shown on a net basis under budget line item 2 (b).

96. Staff costs have been shown on a net basis under budget line item 2 (b).

Staff costs have been shown on a net basis under budget line item 2 (b).

Staff costs have been shown on a net basis under budget line item 2 (b).

44. Staff costs have been shown on a net basis under budget line item 2 (b).

Staff costs have been shown on a net basis under budget line item 2 (b).

335. Staff costs have been shown on a net basis under budget line item 2 (b).

Staff costs have been shown on a net basis under item 2 (b).

Management reiterates that the Fund cannot intervene in the accounting practices of member organizations to enforce accrual accounting.

The regular budget has been prepared on a needs based approach rather than finance constrained approach with provisions being made to incorporate and enhance new core programme activities and or implement government decrees promulgated by host authorities, to include resources required to meet the MTP objectives as well as to address unmet priority needs.

Staff costs have been shown on a net basis under budget line item 2 (b).

Staff costs have been shown on a net basis under budget line item 2 (b).

Staff costs have been shown on a net basis under budget line item 2(b).

Staff assessment . 162 700 Income from staff assessment . (162 700)

Staff costs have been shown on a net basis under budget line items 2 (b).

Staff costs have been shown on a net basis under budget line item 2 (b).

19. Staff assessment . 6 660 600

Staff costs have been shown on a net basis under budget line item 2 (b).

Chevalier of the National Order of Merit