Article 42Where a financial asset measured on the basis of post amortization costs is impaired, the carrying amount of the said financial asset shall be written down to the current value of the predicted future cash flow (excluding the loss of future credits not yet occurred), and the amount as written down shall be recognized as loss of the impairment of the asset and shall be recorded into the profits and losses of the current period.

The proposed adjustment would lower the gross salaries by 20 per cent, but it would have no effect on net salaries.

non pensionable component, i.e., 100 per cent of total net salary.

23. The revised 1998 resource requirements for the Registry amount to 45,441,100 gross ( 42,104,200 net of staff assessment and rental income), reflecting an increase of 1,091,900 gross ( 1,055,600 net of staff assessment and other income) over the 1997 appropriation of 44,349,200 gross ( 41,048,600 net of staff assessment and other income).

(5 of total A, less United Nations subvention)

(Increase) decrease in inter fund balances receivable

(15 of total A and B less United Nations subvention)

49. The 1999 resource requirement for the Registry amounts to 70,888,300 gross ( 65,876,800 net of staff assessment and other income), reflecting an increase of 26,539,100 gross ( 24,828,200 net of staff assessment and other income) over the 1998 appropriation of 44,349,200 gross ( 41,048,600 net of staff assessment and other income).

The information showed that average taxes had increased or decreased at relevant income levels by approximately 0.5 per cent of gross salaries.

(2)after plus or minus the accumulative amount of amortization incurred from amortizing the balance between the initially recognized amount and the amount of the maturity date by adopting the actual interest rate method and

The overall decrease in post requirements is also reflected in reduced requirements under staff assessment offset by an equal amount recorded under income from staff assessment.

Not only have net resources flows to Africa declined, but Africa s share in total flows to developing countries has also fallen, from 15.5 per cent in 1992 to 7.4 per cent in 1996.

As if all of this weren t bad enough, the banks reportedly will be able to use government money to write down the value of mortgages, which amounts to subsidizing them to pay their own meaningless fines.

Less Transfer from the United Nations Logistics Base, Brindisi

As a result, net domestic resources available for investment, as represented by domestic savings less net transfers abroad (or gross national savings), were reduced by that much, thereby adversely affecting the level of domestic investment and increasing the gap between investment and savings.

(i) The cash and term deposits figure shown represents the net total of all cash balances (including funds held in non convertible currencies) less any overdrafts

The cash surplus for the financial period shall be determined by crediting to the provisional cash surplus any arrears of prior periods' contributions received during this period and any savings from the provisions made for unliquidated obligations as mentioned above.

The limits apply to the gross amount of the fee for service indicated in a special service agreement and to the gross amount of salary, less staff assessment, for retired staff who receive a letter of appointment.

Peacekeeping cash levels were expected to be even lower as at 31 December 1997, reflecting the decreasing level of peacekeeping assessments and consequent reduced cash inflows.

Total contributions for United Nations Capital Development Fund (UNCDF) regular resources decreased by 9.7 million, or 36 per cent, bringing the total amount received in 2004 to 17.2 million from 26.9 million in 2003.

In view of expected refunds to this Fund, UNHCR has also reduced the operating level of this Fund to 8 million.

The core resources available have declined more sharply than total resources.

Additional financing for development can be obtained from cuts in military expenditures.

There is a decrease of 14,000, which represents a provision for inflation after taking into consideration a negative resource growth of 40,300.

The amount shown in Statement II for cash and term deposits represents the total of all cash balances (including funds held in non convertible currencies) net of any negative bank balances.

The members can withdraw only from their individual credits in the Fund (i.e., the accumulation of the 7.5 per cent monthly salary deductions).

Since then our aid has halved.

(v) The proceeds from the sale of surplus property are credited to the miscellaneous income of the respective funds.

The unencumbered balance resulted from a lower average troop strength, the recording of expenditures for international staff salaries against the UNSMIH accounts and the non rental of heavy duty vehicles.

The proposed reduction in posts would contribute to a decline of approximately 25 per cent from the peak of 11,994.

Less reduction in the appropriation for 1998

Reduction in the appropriation for 1998

Total contributions to UNICEF decreased by 6 per cent, from 1.7 billion in 2003 to 1.6 billion in 2004.

A long term alternative requires some capacity to write down debt where it has reached excessive levels. But it is also necessary to establish an iron clad guarantee of some part of the outstanding debt, in order to remove fear of a complete write down.

With regard to the financial assets with insignificant single amounts, an independent impairment test may be carried out, or they may be included in a combination of financial assets with similar credit risk features so as to carry out an impairment related test.

In short, collections are down and that decrease markedly affects the cash position of the regular budget.

The Committee understands that, should additional voluntary funds become available, they would be used to offset the amount of the regular budgetary requirement.

When such adjustments result in reductions, they will be reflected under the relevant sections and will be accompanied by a commensurate increase in the reserve fund section up to the level initially approved for the section.

The decrease of transaction settlement fund balance in the securities market in July was smaller than that in June, while the net bank securities transfers stood at negative RMB 66.6 billion.

Less Net loss on exchange on pledges

(g) A reduction in the overall estimates by 300,000, comprising 200,000 in the Investment Management Service and 100,000 in the administrative costs of the Fund

(ii) the amount of the benefit payable to the spouse shall not be larger than the amount of the benefit payable to the retired participant after reduction for the elections.

(b) Less 690,100 dollars, being the estimated decrease in income from staff assessment approved by the Assembly in resolution B above

The net result of these cash flows has been a reduction of 3,208,969 in the total cash and term deposits during the biennium. Schedules

Without including UNCDF, the 2006 2007 gross appropriations would reflect a net volume decrease amounting to 0.3 million.