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.

11 Expenditure basis.

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

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.

Exchange rate All costs have been calculated on the basis of actual expenditures.

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

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

(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

Retirement benefit

Eligibility

Expenditure 12. All expenditure of UNICEF is accounted for on an accrual basis, except for that relating to staff entitlements, which is accounted for on the basis of cash disbursements only.

As the proposed adjustments would be calculated based on actual past expenditures and not on exchange rate speculations, the required amount would be accurate.

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.

15. The overhead charge for administering these trust funds would be levied on the basis of actual costs incurred.

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.

The amounts in respect of cost sharing and cash counterpart contributions are based on budgeted expenditure for the year and will be adjusted on the rephasing of these budgets.

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

The original cost estimates under utilities were based on actual expenditures incurred during the prior period.

Section I. Payment of the benefit

Particularly important is the ability to report actual expenditures on a monthly basis a proxy for programme implementation rate.

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

Statement VI excludes expenditures on projects executed by the following offices on an associated agency basis for UNDP United Nations 15 200 982

Chevalier of the National Order of Merit

LL.B. (Hons) (Singapore), 1963

The main criterion is merit and qualifications.

Audit of certificates of entitlement

All expenditure of UNDP is accounted for on an accrual basis, except for that relating to staff entitlements and projects executed by Governments, which is accounted for on the basis of cash disbursements only.

This entitlement can only be exercised once, the insured person has no entitlement with regard to subsequent marriages.

2. To that effect, Finland has participated in the international system of standardized reporting of military expenditures on an annual basis.

(f) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting except for trust funds, the Industrial Development Fund, Montreal Protocol and Global Environmental Facility.

Provision for commercial communications is based on the average monthly expenditure of 18,600 during the prior period.

This expenditure has been included in the financial statements of UNFPA on a basis consistent with the unaudited reports from the executing agencies concerned.

The Impact of the NCB on the Incomes of Families with Children a Simulation Analysis Report shows that the NCB is making a difference.

Our sense of entitlement has run far ahead of our ability to pay for it.

The amount of the parental benefit is calculated on the basis of income that was subject to social tax and was earned during the calendar year prior to the date on which the right to receive the benefit arose.

Figures in the tables presented below have been reported by participating States on the basis of the standard instrument for international reporting of military expenditures.

This expenditure has been included in the financial statements of UNDCP on a basis consistent with the unaudited reports from the executing agencies concerned.