(iv) Inter fund payables and borrowings

Increase (decrease) in payables 1 407.3 445.1

Miscellaneous field office payables 10 298 131 11 919 099

Actuarial Value of Accrued

Omission to record accrued liabilities

Present value of accrued benefits

Interest accrued on investments 579 075

Actuarial Value of Accrued Benefit Entitlements

Accrued interest from the euro cash pool

1. Recovery from accrued salary and emoluments

A. Recovery from accrued salary and emoluments

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

On the liability side, unliquidated obligations and other payables represent expenditures that have been incurred but not yet disbursed.

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

Corporate leaders realized that economic incentives accrued from being a good corporate citizen.

Serious delays in the investigation had accrued to cooperation in form rather than in substance.

The organization's total liability for such unpaid accrued leave compensation is estimated to be 27.8 million.

The organization's total liability for such unpaid accrued leave compensation is estimated to be 27.8 million.

Investment income is based only on interest received and accrued from investments during the financial period.

Interest accrued under the General Purpose segment of the Industrial Development Fund is credited to that Fund.

Seniority UNDP staff converted to United Nations appointments will retain their seniority and accrued benefits and entitlements.

The cumulative amount accrued as of 31 December 2004 is 135 million ( 108 million at 31 December 2003).

The revenue accrued by the groups controlling this production is many millions of United States dollars per year.

Interest income accrued from cash and term deposits not maturing until future periods is recorded as accounts receivable.

10. quot UNOPS income quot shall be defined as earnings for services rendered and any interest accrued thereon.

(c) Items in respect of receivables and payables ( 1.5 million and 1.2 million respectively as at 30 June 2005) remained outstanding while processes for recovery and reimbursement were ongoing.

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.

These amounts are currently included in accounts payable disclosed in statement II and are classified under the heading of miscellaneous field office payables in note 16 (b) to the financial statements.

(iii) Miscellaneous accounts receivable amounted to 249,365 comprising 110,272 advances to staff members, 19,497 accrued interest and 119,596 other items

Recognizing with concern that the benefits from global economic prosperity and trade liberalization have not fully accrued to all developing countries,

They might be excluded from participation in informal networks, or have limited influence in appropriating the accrued benefits of collective action.

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 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.

Terminating staff are entitled to be paid for any unused leave days they may have accrued, up to a maximum of 60 days.

In view of its problems, Tajikistan requested that consideration be given to writing off its arrears to peacekeeping accounts that accrued before 2000.

In expenditure terms, the Court has accrued total expenditures amounting to 19.5 million for the period from 1 July 2004 to 31 March 2005.

In paragraph 71, the Board indicated that UNODC agreed with the Board's recommendation to account correctly for accrued interest on the Euro cash pool.

The amounts appropriated biennially do not include funding for the accrued liability for after service health insurance benefits earned by employees during active service.

Terminating staff are entitled to be paid for any unused leave days they may have accrued up to a maximum limit of 60 days.

We are starting to profit from accrued experience in the field of controlling the illicit exploitation of natural resources, in particular through the Kimberley process.

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.

Under the rules of general international law, that part of the debt that had accrued subsequently would not pass to the charge of another State.

5. UNDP staff converted to United Nations appointments and UNDP staff on special secondment to UNOPS shall retain their seniority and accrued benefits and entitlements.