Write off of losses of cash, receivables

Writing off of losses of cash and receivables

Write off of losses of cash and receivables

Write off of losses of cash and receivables

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

B. Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property 39 41

Write off of losses of cash, receivables and property ex gratia payments

Property written off, ex gratia payments and write offs of cash and receivables

Property written off, ex gratia payments and write offs of cash and receivables

Examples include Fixed Assets, Long term borrowings, Accounts payable, Accounts receivables, Cash and Bank Balances.

(See also rule 110.9 with respect to the writing off of losses of cash and receivables.

The net cash available amounted to 7.2 million and uncollected assessments and other receivables amounted to 37.7 million.

UNHCR wrote off 1.3 million in cash, receivables and property in accordance with UNHCR financial rules 10.6 and 10.7.

UNHCR wrote off 1.3 million in cash, receivables and property in accordance with UNHCR financial rules 10.6 and 10.7.

Receivables

The Board was also given details of an ex gratia payment of 36,413 and write offs of cash and receivables amounting to 154,941.

Assignment of receivables

In accordance with financial rule 106.8, losses of cash and receivables amounting to 446,570 were written off during the period ended 30 June 2005.

As per financial rule 110.14, the write off of amounts in excess of 10,000 relating to losses of cash and book value of accounts receivables and notes receivables deemed to be irrecoverable shall require the approval of the Secretary General.

In accordance with UNHCR financial rule 10.6, the Board was informed that cash and receivables amounting to 63,361 were written off during the year 1993.

Note 12 Other receivables

Note 12 Other Receivables

Write off of receivables

We further confirm that all losses of cash or receivables, ex gratia payments, presumptive frauds and fraud, wherever incurred, were communicated to the Board of Auditors.

We further confirm that all losses of cash or receivables, ex gratia payments, presumptive frauds and frauds, wherever incurred, were communicated to the Board of Auditors.

39. In accordance with UNHCR financial rule 10.6, the Board was informed that cash and receivables amounting to 63,361 were written off during the year 1993.

24. Provisions related to personal responsibility are also included in financial rules 109.5 on losses of cash or negotiable instruments, 110.14 on the writing off of cash and receivables and 110.15 on the writing off of losses of property.

Delayed reporting of paid receivables

This included losses of cash and receivables amounting to 1,073,684 for the United Nations General Fund and related activities written off in accordance with financial rule 110.14 additionally, a loss of cash of 2,400 relating to a trust fund was reported.

(f) Generally, absolute transfers of receivables

A. Legal aspects of receivables financing

(Increase) decrease in receivables 297.2 (421.9)

(iii) Receivables, including contributions outstanding, inter fund receivables and advances, and debit balances and advances under other accounts.

Such recommendations are primarily those requesting compliance with procedures for routine functions, such as reviewing obligations, management and ageing of receivables, bank and cash management practices, and evaluation of vendors.

Cash! Cash!

Transfer of rights securing the assigned receivables