Omission to record accrued liabilities

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.

Sometimes pension liabilities or some type of litigation

The Transfer Agreements provided that the pension rights accrued while they were participants in the UNJSPF would be taken into account in the determination of their national pension benefits.

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

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

The operation of the pension scheme of the first tier is based on insurance principles the pension amount is based on the notional pension capital that has been accrued during the person's working life, i.e., information about contribution payments made for pension insurance that is divided by the projected life expectancy at the respective age upon retirement.

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.

Of course, the discipline of the market is not perfect the bond market does not see implicit future liabilities (like promised pension payments) to any great degree.

(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.

The proposed agreements with ADB and EBRD were of the quot outer circle quot type and therefore provided for the transfer of the actuarial equivalent value of a participant apos s accrued pension benefits.

(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.

(For purposes of pension benefits and pension contributions)

7. Notes that the Fund has transferred to the Social Security Fund of the former Union of Soviet Socialist Republics the actuarial value of the pension rights accrued by individual former participants, as required under the Agreements

Percentage of projected liabilities