Rule 107.4

(i) as regards receivables, it is required to separately list the details of receivable management fee, other receivables and advanced payments

Provision for uncollectible contributions receivable

(iv) to encumber the assigned receivables with the expenses of the insolvency administrator in maintaining, preserving or enforcing the receivables at the request and for the benefit of the assignee

(a) Such sums as may be necessary to finance budgetary appropriations pending the receipt of contributions sums so advanced shall be reimbursed as soon as receipts from contributions are available for that purpose

Other receivables and deferred charges

Note 9. Accounts receivable and deferred charges

It was explained that such receivables involved single, large or small amount, claims of depositors against the depositary institution.

An analysis of the collection of assessed contributions was performed to evaluate the level of recovery of current assessments, as well as contributions that remain outstanding from prior financial periods.

As at 31 December 2004, the Fund was fully replenished to the level of Member States' advances and the status of the Fund was as follows

(a) Such sums as may be necessary to finance budgetary appropriations pending the receipt of contributions sums so advanced shall be reimbursed as soon as receipts from contributions are available for the purpose

(a) Such sums as may be necessary to finance budgetary appropriations pending the receipt of contributions sums so advanced shall be reimbursed as soon as receipts from contributions are available for that purpose

(a) Such sums as may be necessary to finance budgetary appropriations pending the receipt of contributions sums so advanced shall be reimbursed as soon as receipts from contributions are available for that purpose

In this type of financing, it is also common for the lender to obtain a security right in the bank account into which customer payments (i.e. the proceeds of inventory and receivables) are deposited.

The interest income is determined by the interest rates on United States dollar call accounts and short term deposits and the cash balance maintained by UNDCP.

Interest income is based only on amounts received and accrued from cash and term deposits relating to the financial period.

(e) The collection rate of 2005 assessed contributions was 58.6 per cent, compared to the 2004 and 2003 rates of 48.8 and 67.6 per cent, respectively

During 2004, repayments of 148,278 were received net of Agencies collection fees and charges of 13,196.

All funds received are deposited into the Tribunal's bank accounts, including those under special account arrangements (see note 6), and reflected as cash holdings.

It was suggested that the list should include, in addition to receivables arising from deposit accounts, receivables arising from investment securities, repurchase agreements, wire transfers, swaps and cheque collection systems.

It entitles maintenance payees to automatic interest on the amount of maintenance in default.

Contribution schedules supporting the financial statements disclose both contributions received and those still outstanding.

The aggregate of accounts receivable, advances and deposits as at 31 December 2003 totalled 7,109,934.

(f) The collection rate of prior years' arrears, as compared to the current year's assessments, was 2.3 per cent.

During 2004, repayments of 148,278 were received net of agency collection fees and charges of 13,196.

Income on deposits Estimates for income on deposits are based on anticipated interest earnings on cash balances in the General Fund, Working Capital Fund, and Operational Budget Account for Support Costs.

Charges on remittances are also much higher than costs associated with transfer of funds among developed countries.

Interest income accrued from cash and term deposits not maturing until future periods is recorded as accounts receivable.

Several measures might be envisaged to implement more transparent policies with regard to total fees and transfer conditions including, inter alia, all applied fees, exchange rates and delivery times.

On the basis of United Nations policy, no provision is made for delays in collection.

In addition, average figures on remittances' costs mask the fact that fees can be much higher in some developing countries and vary according to the amount being transferred.

Management service agreement Inter office voucher charges awaiting clearance

In accordance with the loan construction and charging for repaying loan principle, Jining City Anping Canal Logistics Service Center will collect channel tolls according to the charge standard approved by Shandong Provincial Price Bureau.

(c) All moneys received shall be deposited in an official bank account as soon as practicable.

(b) The declarations referred to paragraph 1 (a) of this Article shall be deposited with the Depositary, who shall immediately inform the High Contracting Parties of any declaration received under this paragraph.

Because the revolving loan structure matches borrowings to the borrower's cash conversion cycle (that is, acquiring inventory, selling inventory, creating receivables, receiving payment and acquiring more inventory to begin the cycle again), this structure is, from an economic standpoint, highly efficient and beneficial to the borrower, and helps the borrower to avoid borrowing more than it actually needs.

33. A backlog situation currently exists in processing of inter office vouchers and their reconciliation as well as for applying deposits and credits to receivables.

(i) Cash and term deposits comprise funds on deposit in interest bearing bank accounts, certificates of deposit and call accounts

All documents necessary for customs payments are to be completed, namely budget transfer notice of customs fees and customs fee receipt.

An additional appropriation of 412,100 would also be required under section 32, Staff assessment, to be offset by a corresponding amount under income section 1, Income from staff assessment.

Other sources of income for the centres included participation fees and contributions from local sources.

Another view was that there was no reason to exclude the assignment of receivables arising from deposit accounts.

As regards commission income, it is required to make disclosure of the amount of such income at current period and last period by category (income from application fee, income from redemption fee, income from transition fee and income from subscription fee).

The provision represents contributions receivable from Member States for prior bienniums and from new Member States at the balance sheet date.

Reimbursement of standard troop costs will be authorized upon approval by the General Assembly of the Mission s proposed budget and receipt of assessed contributions.