IAS 13 Presentation of Current Assets and Current Liabilities

(v) An operating reserve is maintained to meet contingent liabilities.

The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of PSD.

The current assets of 817.5 million exceeded current liabilities of 478.7 million by 338.8 million.

34. The current assets of 817.5 million exceeded current liabilities of 478.7 million by 338.8 million.

To meet the current liabilities there is continued reliance on other funds.

23. The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of the Greeting Card and related Operations.

Working capital is measured through the difference between resources in cash or readily convertible into cash (Current Assets), and cash requirements (Current Liabilities).

33. The excess of current assets over current liabilities, or total liquid funds, amounted to 17.7 million compared to 76 million in 1991.

We need to take the fact that the current employees, the future liabilities they create, that should come out of the current budget.

In addition, it doesn t ignore the positive the current and future taxes available to cover these liabilities.

The current cash holdings are not adequate to meet the immediate liabilities (see paras. 89 and 90).

liabilities.

Liabilities.

(b) Liabilities

So liabilities.

So liabilities.

60. The overall liquidity position of the peace keeping operations portrayed by the current ratio of 1.37 1 (current assets to current liabilities see statement XVIII) does not give an accurate or satisfactory picture.

31.7 The estimated requirements reported in table 31.2 above address the current end of service benefit liabilities for retired staff.

Forty two per cent of the current assets was in short term investments totalling 340.4 million which could be used to settle 72 per cent of the current liabilities.

Forty two per cent of the current assets was in short term investments totalling 340.4 million which could be used to settle 72 per cent of the current liabilities.

16. The Working Capital of UNRWA is not a statutory operating reserve but the balance remaining in the General Fund after liabilities are deducted from assets.

Even after excluding these contributions, which cannot be utilized to meet the current liabilities, the liquidity ratio does not vary significantly.

(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.

The surplus of current assets to current liabilities has declined by 31 per cent from 346 million as at 31 December 1991 to 240 million as at 31 December 1993.

This makes its current operating company, Gulf Air, one of the oldest carriers in the Middle East.

In March 2009, the airline registered a new trademark RwandAir ltd which is its current operating name.

Clearly, the market is not uniformly responding to UNOPS current service offerings, value propositions and operating models.

Percentage of projected liabilities

Total short term liabilities

Total, reserves and liabilities

Accounts payable and liabilities

Note 7. Contingent liabilities

UNOPS will reduce ongoing operating expenses by 2 million in 2005 as compared to current estimates for 2004.