(i) Deferred charges.

Note 3. Deferred charges

The aggregate of accounts receivable, advances and deposits as at 31 December 2003 totalled 7,109,934.

Reimbursement to the United Nations

(u) Ex gratia payments

(m) Ex gratia payments

Less Funding to investment manager from the

a This amount represents the difference between advances paid to the United Nations Development Programme (UNDP) and expenditures reported by UNDP under the special clearing account.

3. There shall be set off against this allocation of advances

(ii) For balance sheet statement purposes, only that portion of the education grant advance which is assumed to pertain to the scholastic year completed as at the date of the financial statement is shown under deferred charges.

Reimbursement to the United Nations or UNDP and share of common costs

(c) Recovery of overpayments of entitlements or of grants used for ineligible purposes

Only the amounts payable to the contractor for crew accommodation were included in the cost estimates.

In addition, several new processes have been implemented to enable better monitoring of funds advanced to implementing partners.

As at the end of December 2004, commitments amounted to about 230 million and actual disbursements to about 115 million.

The ratio between assessments and payments had improved slightly, to 47 per cent of assessments at the end of 2003 and 61 per cent at the end of 2004.

In some countries, payments for environmental services could also contribute to resources mobilization.

(b) No distinction would be made between the amounts paid for duty stations H to E

quot (f) Information on the financing of the mercenaries, with an indication of how much, by whom and under what conditions they are paid

The following table is an analysis of the deferred charges, expressed in United States dollars, included in statement II as at 31 December 1993.

They further requested a deduction of 8.45 per cent for advance income tax payments for fiscal year 1985, pursuant to article 227 of the relevant tax legislation (Abgabenordnung).

The full amounts of the advances are maintained as accounts receivable from staff members until the required proofs of entitlement are produced, at which time the budgetary accounts are charged and the advances are settled

The Board has confirmed that, with the exception of one case amounting to 25,180, ITC has recovered the sums overpaid.

The USD 3,675,000 amount for payment of relief was re allocated between actual payments and interest on the amounts paid.

96. A comparison of the rate of refunds against premiums paid revealed that overall, the return has been approximately 35 per cent.

A comparison of the rate of refunds against premiums paid revealed that overall, the return has been approximately 35 per cent.

Amounts paid to foster families vary from KM 100 to 5,250 per month, depending on material capabilities of cantons and municipalities.

The cost estimate provides for payment of a daily allowance for incidental personal expenses to all troops at a rate of 1.28 per person per day.

Additional medical supplies and equipment, including ambulances for the evacuation of casualties, have been purchased and the payment of hospital costs and subsidies has been increased.

Paid in advance.

(i) Deferred charges comprise expenditure items which are not properly chargeable in the current financial period and which will be charged as expenditure in the subsequent financial period.

All payments made in reimbursement of sums allocated from the Fund's resources and income from investment of its capital are added to its resources.

A summary statement of all ex gratia payments shall be provided to the Auditor not later than three months following the end of the financial period.

The table below summarizes the status of assessed contributions received and unpaid, taking into account applied credits, as of 15 June 1993.

The Administration related the excess payment to aviation and generator fuel which was initially charged against the contract.

Contributions received in advance

The amounts disbursed over the two year period, 1 May 1992 to 30 April 1994, totalled 48,365.

Comment by the Administration. In conjunction with Atlas partners and experts in information technology, UNFPA reviewed options for designing and developing an ageing report for funds advanced to implementing partners.

24. This estimate provides for payment to troop contributing Governments of the costs of contingent owned equipment furnished

This estimate provides for payment to troop contributing Governments of the costs of contingent owned equipment furnished to their contingents at the request of the United Nations.

(g) Deferred income.

ammunition (on advance payment) 5 372.5

We were tipped off in advance.

Improved techniques for the review and consolidation of data were developed, which helped in the preparation of the final consolidated financial statements, and new tax reimbursement and quarterly tax advance systems were put in place.

In paragraph 83 of the report, UNFPA agreed with the Board's recommendation that it intensify its efforts to implement the age analysis using the Atlas system in order to better monitor funds advanced to implementing partners.