Net Value

Recording the contract value in the United Nations accounting system

The change in accounting policy has no net effect on aggregated fund balances.

29. Changes in the value of the United States dollar (the accounting unit) in relation to other currencies in which assets and liabilities were held resulted in a net decrease of 35,758,000 in the accounting value of these assets and liabilities during the biennium ended 31 December 1997, composed, for the most part, of the following (in thousands of United States dollars)

25. The Board noted that the year end reconciliation between UNDP and UNITAR accounting records identified outstanding inter office vouchers with a net value of 51,214 that had still to be cleared (analysed in table 1).

For increased effectiveness and efficiency, UNOPS will use net present value or internal rate of return to determine the expected value of the investment.

21 Debt buy backs involve buying back the claims at the net present value of the remaining cash flows the net present value is calculated by discounting cash flows at risk free rate plus a market referenced common country risk spread.

The study shows that the highest net present value for palm oil is on land that's been degraded.

(d) Net effect of changes in the value of United States dollar and actual inflation on pensionable remuneration

(3) Net value of the assets purchased or sold accounts for not less than 50 of the net value of the total assets at the year end in the audited consolidated statement of the last fiscal year of the listed company and exceeds RMB50 million.

The Board recommends that UNFPA comply with United Nations accounting standards by showing the value of those contributions in the financial statements.

Therefore, export losses should be estimated net of the value of redirected exports and net of the cost of imports that the affected country would have used to produce the corresponding exports.

According to International Accounting Standard 18, contributions in kind should be valued at fair market value, and the valuation method should be disclosed.

(4) important accounting policies and accounting estimates

In UNICEF, this includes income other than the value of the voluntary contributions and the net income of greeting card and related operations.

(b) UNFPA did not disclose in its financial statements the value of contributions in kind, contrary to the requirements of the United Nations System Accounting Standards

It is estimated that the debt export ratio in net present value terms is high (187 per cent), suggesting that Haiti's debt is unsustainable.

On that basis, Kuwait states that the net present value of damage to its shoreline resources amounts to 1,402.6 discounted service hectare years ( DSHY ).

(c) Net effect of changes in the value of United States dollar and cost of living adjustments for pensioners, and other gains affecting pensioners

if the assets sold are non equity assets, the total assets and the net assets are respectively the book value of the assets and the difference between the related assets and the book value of the liabilities

For starters, when it comes to public debt, there is a big difference between the gross and net figures. While Japan s gross public debt, for example, is a massive 246 of GDP, the net figure, accounting for intra government debts, is 127 of GDP.

In case the net asset value after the combination is more than the registered capital, the exceeding part shall be dealt with as capital reserve in case the net asset value is lower than the registered capital, alteration shall be made to the registered capital or the investors shall contribute to make up the insufficient part.

In April 2004, Ethiopia reached the completion point under the enhanced HIPC Initiative, and in May 2004 it benefited from a 90 per cent reduction in the net present value of its debt stock, thus reducing the country's debt owed to Paris Club creditors from US 1,087 million to US 153 million in net present value terms.

Accounting

Where the result of this calculation is a net sink of greenhouse gases, this value shall be added to the assigned amount of that Party.

The amount of the financing will be based in part on the creditor's estimate of the net realizable value of the assets to be encumbered.

Burkina Faso is expected to receive assistance of about 115 million (net present value terms), representing a debt reduction of about 14 per cent.9

Where the result of this calculation is a net source of greenhouse gas emissions, this value shall be subtracted from the assigned amount of that Party.

Illustration of the effects of the quot net quot interest rate and of the market value of the assets on the calculations of the proportionate share

Accounting convention

Environmental accounting

Accounting period

Reset Accounting

Volume accounting

No Accounting

2 If the assets purchased are non equity assets, the total amount is the book value of the assets or the transaction amount, whichever is higher, and the net value of assets is the difference between the related assets and the book value of the liabilities or the transaction amount, whichever is higher

As regards large sum intangible assets increased at current period, in case evaluation value is taken as the basis for entering the original value of such assets into the accounting book, it is required to make disclosure of the evaluation agency and its evaluation methods.

The Commission is also of the view that in order to secure the sustainable development of our marine resources we need to reconsider how we value the oceans, in particular by introducing explicitly into systems of national income accounting their intrinsic and ecological value.

Some Parties, however, are net exporters of fossil fuels, with the value of these exports ranging from 20 to 67 per cent of the country's total exports.

The results are intended solely to illustrate the effect of changes in the quot net quot interest rate assumption and in the market value of the assets.

Although accounting rules often permit banks to price these assets at face value, it is generally believed that the fundamental value of many toxic assets has fallen significantly below face value. The Obama administration came out with a plan to spend up to 1 trillion dollars to buy banks toxic assets, but the plan has been put on hold.

For the Agreement to have entered into force definitively under paragraph 1 of article 61, it would have been necessary for Governments accounting for at least 80 per cent of net exports, as set out in annex A to the Agreement, and Governments accounting for at least 80 per cent of net imports, as set out in annex B of the Agreement, to have deposited their instruments of ratification, acceptance, approval or accession.

Thus, the annual net value per inhabitant of official development assistance averaged 90 dollars for the period 1992 1996, or the equivalent of 25 per cent of GDP.

The value of supplies and equipment for programmes owned by the organization, as well as the greeting card and related operations materials at the end of an accounting or financial period.

Scandinavia s Accounting Trick