Omission to record accrued liabilities

21. The liabilities of UNICEF include contributions received in advance, special accounts, unliquidated obligations, other accounts payable, credit balances and accrued expenses.

The liabilities for pensioners and their beneficiaries were valued on the basis of their accrued pension entitlements as of the valuation date.

The liabilities for pensioners and their beneficiaries were valued on the basis of their accrued pension entitlements as of the valuation date.

In order to start the fund, UNICEF is requesting an initial amount of 10 million from the fund balance, on the basis of accrued liabilities.

The excess of income over expenditure of the Environment Fund ( 501,838) has to be viewed in the context of this omission of the accrued liabilities.

In line with United Nations accounting standards, liabilities for end of service payments comprise end of service allowance, repatriation grant and compensation for accrued annual leave.

In 2004, the liabilities for after service health insurance, accrued leave and termination benefits were 336 million, compared with 290 million in 2003 and 263 million in 2002.

In 2004, the liabilities for after service health insurance, accrued leave and termination benefits were 336 million, compared to 290 million in 2003, and 263 million in 2002.

Actuarial Value of Accrued

Present value of accrued benefits

Interest accrued on investments 579 075

Actuarial Value of Accrued Benefit Entitlements

Those obligations which are wholly or partially outstanding at the end of the financial period and which represent valid liabilities are accrued as expenses and disclosed in the financial statements as unliquidated obligations.

liabilities.

Liabilities.

Accrued interest from the euro cash pool

1. Recovery from accrued salary and emoluments

A. Recovery from accrued salary and emoluments

Comment by the Administration. Regarding liabilities for accrued annual leave and repatriation grants, UNITAR has continued to build up a dedicated reserve that is expected to cover total liability by six or seven years.

(b) Liabilities

So liabilities.

So liabilities.

While recognizing the accrued annual leave and repatriation costs as net contingent liability as reflected in the notes to the financial statement, UNICEF had not developed a mechanism for funding these or contingent termination related liabilities.

(v) Other accounts payable, credit balances and accrued expenses

(w) Contingent liabilities

b Total liabilities.

(c) Contingent liabilities

Short term liabilities

Assets and liabilities

LIABILITIES AND RESERVES

RESERVES AND LIABILITIES

liabilities as well.

liabilities are overstated.

liabilities plus equity.

This is liabilities.

liabilities plus equity.

Percentage of projected liabilities

Total short term liabilities

Total, reserves and liabilities

Accounts payable and liabilities

Note 7. Contingent liabilities

When they made money, it accrued principally to the family itself.

28. A test check of payments made in the two months following the end of the biennium 1992 1993 disclosed expenditure of 129,972 related to the liabilities accrued for the biennium that had not been taken into account while finalizing the financial statements.

These increasing liabilities are unfunded.