Write off of amounts receivable

Accounts receivable after provision for uncollectible amounts

Apart from the estimated uncollectable amounts, recorded under the provision for doubtful accounts receivable, we expect all significant accounts receivable at 31 December 2004 to be collected.

The missions responded that they had significantly reduced both the accounts receivable from staff and the time period for which the amounts remained outstanding.

Account receivable from a staff member

The Department of Peacekeeping Operations reminded missions to regularly review accounts receivable and promptly recover all outstanding amounts.

In practice, resources available may be defined as cash, amounts receivable from UNCCD less liabilities and balances owed to IFAD and other funds administered by IFAD.

(ii) Accounts receivable totalled 1,479,497 and included 1,238,274 in respect of amounts due from other agencies, advances to staff members of 81,149 and miscellaneous items, 160,074

Account receivable from a staff member 107

Apart from the estimated uncollectable amounts, recorded under the provision for doubtful accounts receivables, we expect all significant accounts receivable at 31 December 2004 to be collected.

This includes a receivable of 3,414,060 due from IAEA.

These amounts are included in the contributions receivable of 7.6 million shown in the footnote to statement V and detailed in note 31.

Contributions receivable

Loans receivable

(d) Allocations in excess of resources were issued on the basis of contributions receivable from Governments in the amounts of 12.4 million for cost sharing and 3.1 million for sub trust funds.

These amounts are included in the contributions receivable amount of 15.8 million shown in the footnote to statement VII and detailed in note 31.

These amounts are included in the contributions receivable amount of 2.5 million shown in the footnote to statement XI and detailed in note 31.

(d) Allocation in excess of resources were issued on the basis of contributions receivable from Governments in the amounts of 0.9 million and 1.6 million for cost sharing and sub trust funds respectively.

(b) Accounts receivable.

(g) Allocations in excess of resources were issued on the basis of contributions receivable from Governments in the amounts of .3 million and 6.9 million for cost sharing arrangements and sub trust funds respectively.

However, the Board noticed that in December 1993, the write off of amounts receivable in excess of 10,000 were approved by the Acting Under Secretary General.

(b) Existing receivable means a receivable that arises upon or before conclusion of the contract of assignment and future receivable means a receivable that arises after conclusion of the contract of assignment

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

(i) Accounts receivable other

(e) Accounts receivable other

Note 9. Accounts receivable

Note 2. Accounts receivable

Aging analysis of contributions receivable

Accounts receivable and accounts payable

Note 9 Voluntary contributions receivable

Note Accounts receivable and payable

Accounts receivable advances and deposits

(vi) Interfund balances receivable 397,243

The difference arises from the cash balance brought forward from 1992 of 40,744.08 and accounts receivable of 17,267.35.

(i) Another assignee of the same receivable from the same assignor, including a person who, by operation of law, claims a right in the assigned receivable as a result of its right in other property of the assignor, even if that receivable is not an international receivable and the assignment to that assignee is not an international assignment

The remaining 4,570,237 was reported as receivable from UNDP in UNHCR's Financial Statements for 2004.

(n) Provision for doubtful accounts receivable

Note 6 Provision for accounts receivable

Inventory and receivable revolving loan financing

Voluntary contributions receivable and unrecorded liabilities

Miscellaneous accounts receivable 593 127 365

Accounts receivable are presented in statement II, net of a provision of 2,581,147 for doubtful accounts receivable comprising

Accounts receivable are presented in Statement II net of a provision of 2,581,147 for doubtful accounts receivable comprising

The full amounts of the advances are maintained as accounts receivable from staff members until the staff members produce the required proofs of entitlement to the education grants, at which times the budgetary account is charged and the advances recovered.

The remaining 4,570,237 was reported as receivable from UNDP in the UNHCR financial statements for 2004.