Net gain on exchange

The main reason for the reversal was that the 1994 1995 figure included a net gain on exchange of 1.1 million, while the 1996 1997 figure included a net loss on exchange of 4.5 million.

The amount of 174,307 represents the net realized exchange gain from regular budget activities.

Foreign exchange offices are authorized by the Central Bank for dealings in foreign notes and coin in accordance with the foreign exchange regulations in force.

(d) Currency exchange adjustments

(e) Unrealized exchange gains and losses

(f) Currency exchange adjustment

(Actual outlays, current prices)

Refunds of expenditures charged to prior financial periods, net gains on exchange and proceeds from the sale of surplus property, are credited to miscellaneous income.

Exchange adjustments resulting from the payment of government contributions shall be recorded separately from those exchange adjustments from other transactions and shall be offset to those contributions.

Results from fluctuations in exchange rates amounted to a net gain of 12,244.

Less Net loss on exchange on pledges

Table A shows the analysis of the currency exchange credit.

Table B shows the analysis of the currency exchange credit.

At present the official rate of exchange is 14.00 Dominican pesos to one US dollar.

Accordingly, the floor ceiling rates used for the years 1996 and 1997 were 1.75 and 1.89 guilders per dollar, based on the average exchange rate of 1.68 guilders for 1995 and 1.68 guilders for 1996.

(iv) On the closing of the accounts at the end of each financial period, if the balance of the exchange accounts reflects a net loss on exchange, it is charged to the budgetary account. If there is a net gain, this is credited to miscellaneous income

Any difference between the actual amount(s) received on exchange and the amount(s) that would have been obtained at the operational rate(s) of exchange shall be accounted for as loss or gain on exchange.

Refunds of expenditures charged to prior financial periods, net gains on exchange, moneys accepted for which no purpose is specified and proceeds from the sale of surplus property, are credited to miscellaneous income.

Well managed forests also constitute net carbon sinks.

Therefore, adopting conservation agriculture contributes to changing farmlands from net carbon sources to net sinks.

All other exchange adjustments shall be recorded separately and classified under miscellaneous income.

e 5 weeks based on 7 days (based on ratio determined by the MoSP).

For the year 1995, by applying the established formula of 4 per cent above and 4 per cent below the average exchange rate of the previous year, the floor ceiling exchange rates used were 1.75 and 1.89 guilders per dollar, based on the average exchange rate for 1994 of 1.82.

Expenditures actually incurred in 2003 increased by some 30 per cent, primarily as a result of exchange rate fluctuations, as the average euro to dollar exchange rate applied in 2003 increased from 0,836 in 2002 to 1,1876 in 2003.

For 1996, the Committee was provided with updated floor ceiling exchange rates of 1.55 and 1.67 guilders per dollar, based on the average exchange rate of 1.61 guilders per dollar in 1995.

(b) The General Assembly focuses on a wide range of political, economic and social issues as well as the financial and administrative aspects of the Organization

Realized exchange gains and losses are charged to miscellaneous income and operating expense accounts, accordingly.

The figures have been calculated using the latest exchange rate of 1.15 Swiss francs per United States dollar.

(b) Ensure that national exchange rates are consistent with market levels, and that exchange and capital control barriers do not encourage black market activities

The demand was declined by the printers owing to the small sum of money requested and in view of the fact that the clients were asking to print the equivalent of 30,000 shillings per United States dollar, when the printers were offering 25,000 shillings to the United States dollar.

From May to mid September, the spot rate of Hong Kong dollars was close to 7.85 with exchange of 1 most of the time.

b Represents gain on exchange from revaluation of accounts payable expressed in local currency.

The average annual rate of exchange to the dollar went from 1.46 in 1982 to 2.91 in 1986 and to 12.5 in 1990.

For the claims for Iraqi dinar losses that the Panel finds to be compensable, the Panel has valued the loss at the exchange rate of one Iraqi dinar to one Kuwaiti dinar, as this is the rate that the claimants were forced to accept at the time of the exchange.

For calculating national incomes in United States dollars, conversion rates should be based on MERs, except where that would cause excessive fluctuations and distortions in the income of some Member States, in which case PAREs or other appropriate conversion rates should be employed.

The Board considers that UNFPA should present the position more transparently in the financial statements and that, except for exchange losses on voluntary contributions, all other losses on exchange should be charged as expenditure rather than be netted off against miscellaneous income.

a Comprises interest income, exchange gain and loss, miscellaneous income, prior year adjustments and transfer between projects.

The Board accepts that exchange losses arising from voluntary contributions may properly offset the income.

The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.

I. Financial performance report for the period from 1 July 1997 to 30 June 1998 summary statement

Transactions in other currencies are converted for recording into United States dollars, in principle, at the United Nations operational rates of exchange.

See Economic and Social Survey of Africa, 1994 1995, paras. 616 621, and A. R. Khan, Reversing the Decline of Output and Productive Employment in Rural Sub Saharan Africa (Geneva, ILO, 1997, Issues in Development Discussion Paper 17), pp. 14 15.

Currencies, the use of which (mainly in respect of transferability and convertibility) is limited because of foreign exchange regulations or donor s wish.

(a) Exchange rate the weakening of the United States dollar has resulted in a net adjustment of 4.3 million in local staff costs