(5) an explanation on changes in accounting policies and accounting estimates as well as correction of errors

Article 8 The Company shall make disclosure of the changes in accounting policies and estimates and corrections of errors according to the provisions of the Accounting Standards for Enterprises No.28 Changes in Accounting Policies and Estimates and Corrections of Errors and the guidelines for the application of the Standards.

The planned assessment of the compacts at the end of 1998 and the review of the implementation plan and the strategic plan should allow UNDP to evaluate the objectives of the change process. D. United Nations Children s Fund

20. The Board recommends that UNDP assess the financial and non financial benefits expected to flow from its change programme and use this assessment to carry out a full investment appraisal of the change initiative (para. 140).

I thought that might speed your arrival.

Change from previous cost estimates

UNDP agrees with the recommendation that the financial and non financial benefits of the change should be fully assessed and analysed.

The future evolution of ozone in the Arctic is more difficult to estimate, due to the more complex feedback processes involved. Some key remaining needs challenges include

Its success criteria and the linkage of results to the objectives of the change will provide a solid basis for a comprehensive assessment of the specific change implementation activities for 1998.

Such estimates may even be surpassed.

The planned comprehensive evaluation of the change process to be undertaken in July September 1999 would include the investment appraisal element.

We made it very easy for them.

I suppose that's why I prefer horses.

The estimates thus represent a continuation of the current level of resources.

Monitoring and evaluation of the change process 21. The Board recommends that UNDP develop appropriate performance indicators and measures to assess specific change implementation activities, relating these directly to the main objectives of the change process (para. 150).

(ii) To improve estimates for change by stratifying parameters that would reduce the variance of forest area changes such as demography, economic indicators and infrastructure

Report of the Secretary General

As originally estimated, the cost of petrol at 0.262 per litre remained unchanged.

Plan for a modified organizational structure of the Secretariat

Maternal mortality in Pakistan remains high. It is estimated to be 340 per 100,000 live births and some estimates put it higher.

It is difficult to track the evolution of all the indicators linked to target 9.

The amount is an estimate because it varies for each payment

For land use, land use change and forestry (LULUCF) estimates, consideration should be given to the spatial disaggregation of estimates, where relevant and applicable.

Takes note of the revised estimates arising from the recosting of the effects of changes in the rates of exchange and inflation

Takes note of the revised estimates arising from recosting due to the effects of changes in the rates of exchange and inflation

(1)Where there is a very small range for the variation of the reasonable fair value estimate of the said financial instrument

(q) Evaluate changes in accounting principles to determine the appropriateness of accounting principles and financial disclosure practices

The central estimate of 35 deaths is the result of using the central values for all four variables.

The correction for electricity trade amounts to approximately 11 per cent of total gross CO2 emissions in 1990, which totalled 58,400 Gg. Carbon sequestration from land use change and forestry was estimated to be about 2,600 Gg of CO2.

Change, change.

The framework is used to estimate the changes in trade due to the introduction of an NTB.

Takes note of the revised estimates arising from recosting due to the effects of changes in the rates of exchange and inflation

Estimates of seabird bycatch may even be much higher for some species.

Expected estimate

Estimate type

Expected estimate

Estimate Type

Estimate

Estimate

That situation was expected to change soon with the advent of commercial remote sensing satellites.

Through both visible and infrared imagery, it is now possible to make reasonable estimates of the precipitation that has fallen in a particular river basin, and thus to estimate the run off and change in the river flow.

On this basis and as a very preliminary first estimate, the emerging long term savings owing to the introduction of the 110 per cent cap provision were estimated to be in the order of 0.27 per cent of pensionable remuneration at the time the change in the cap was proposed, the actuarial savings had been estimated at 0.20 per cent of pensionable remuneration.

It has fully integrated all key elements of the change process.

Takes note of the revised estimates arising from recosting due to the effects of changes in the rates of exchange and inflation

An initial start up provision will be required to bridge the gap for payments coming due in 2006.