Cancellations of prior years' obligations amounted to 17.5 million or 20 per cent of prior years' unliquidated obligations in 2004, compared to 18 million or 23 percent in 2003, and 13.1 million or 17 per cent in 2002.

The increase in 2003 compared to 2002 was due primarily to the significant increase in the supplementary programme budget.

Management continues to pay close attention to the amounts recorded as unliquidated obligations throughout the year.

Management systems renewal project (MSRP)

This integration of information systems is a major step towards the availability of on line real time financial and related management information.

Implementing partner expenditures

(ii) Unliquidated obligations for future years are reported both as deferred charges and as unliquidated obligations

Unliquidated obligations

Unliquidated obligations

C. Unliquidated obligations

(q) quot Unliquidated obligation quot shall mean an obligation or that portion of an obligation which is not yet disbursed.

servicing of the company debts.

Unliquidated obligations current period

(iii) Unliquidated obligations for future years are reported both as deferred charges and as unliquidated obligations.

The unliquidated obligations charged during the last month of the fiscal year constituted 80 per cent of the total of unjustified unliquidated obligations.

The unliquidated obligations charged during the last month of the fiscal year constituted 80 per cent of the total of unjustified unliquidated obligations.

3 failure to discharge due liability or

Fund balance 31 December 1997

Expenditure Liquidation of prior period obligations

6. Annex IV to document A 52 680 Add.1 indicates that of the amount of 18.4 million in unliquidated obligations, 11.4 million relates to Governments and 6.9 million to others.

Savings from prior years unliquidated obligations

Unliquidated obligations are reflected in column 6.

The unliquidated obligations are shown in column 6.

Unliquidated obligations UNOPS account

Savings from prior years unliquidated obligations

Unliquidated obligations IFAD projects

The non expendable property, disclosed in Note 11 to the financial statements, was owned by the organisation and was free from any charge.

Unjustified unliquidated obligations

Unliquidated obligations prior periods

Unliquidated obligations United Nations International Drug Control Programme

Unliquidated obligations other United Nations agencies

Article 14 10 . Discharge of obligations to debtor 161 163 35

Miscellaneous savings in liquidating obligations and adjustments

Unliquidated obligations comprised the following (in United States dollars)

a Includes an amount of 27,681,900 in unliquidated obligations.

a Includes 3,344,100 in unliquidated obligations.

a Includes 1,841,900 in unliquidated obligations.

a Includes 1,502,000 in unliquidated obligations.

Prepayments involve paying off at par the outstanding stock of debt.

The obligations still outstanding at year's end increased by 5.7 per cent from the previous year.

The obligations still outstanding at year's end increased by 5.7 per cent from the previous year.

Expected savings from prior year apos s unliquidated obligations

Annex V Unliquidated obligations as at 28 February 1998

a Excludes field unliquidated obligations in the amount of 1,812.7.

Liabilities consisted of unliquidated obligations of 769,464.