Note 7. Provision for uncollectible contributions receivables

Aging analysis of contributions receivable

Contributions receivable from Member Statesc

Note 9 Voluntary contributions receivable

Voluntary contributions receivable from Member States

Pledges collected

Voluntary contributions receivable from Member Statesd

Voluntary contributions receivable from Member Statesg

Voluntary contributions receivable from Member Statese

Provision for uncollectible contributions receivable

This includes contributions receivable in the amount of US 1,447,600.

Note 3. Pledges receivable from Governments

Revaluation of contributions receivables

Voluntary contributions receivable and unrecorded liabilities

CONTRIBUTIONS RECEIVED

(iv) Contribution income trust funds Contributions from Member States or other donors are recorded upon receipt of the contributions or written pledges

Funds received or pledges recorded as receivable, attributable to future financial periods and, therefore, not credited to the income account of the period reported on.

The allotments for specific purposes projects should only be issued after sufficient contributions have been received from donors.

Outstanding contribution pledges

In kind contributions received

A. Payment of contributions

Overestimation of income from contributions

Collection of pledges

118. The Tribunal has received several offers of voluntary contributions for 1998, which should make it possible to cover a number of basic needs.

Contribution or payments received in advance

Funds received for future years for purposes specified by donors are considered deferred income and recorded as contributions received in advance .

Contributions to the Fund should always be marked as follows payee United Nations Voluntary Fund for Victims of Torture, account CH .

Contributions received in advance

Income from contributions and others

Voluntary contributions received

Contributions received in 1997

Pledges due for collection

II. Contributions and pledges

17. Reaffirms that it is desirable that the Programme should receive an adequate amount of funding in the form of general purpose contributions.

9. Voluntary contributions from Member States and other donors are recorded as income upon receipt or on the basis of a written pledge from the donor.

These advances have to be reimbursed as a first charge against the voluntary contributions received in response to consolidated appeals.

At 31 March 1998, 17,392,702 of the above pledges receivable had been paid.

UNICEF regularly reviews its long outstanding contribution receivables and takes appropriate action to collect.

B. Contributions received in 1998 or pledged for 1998

Losses and gains on exchange arising from the payment of voluntary contributions from Governments shall be recorded as a debit or credit to such contributions.

The Administration should also consider recognizing pledges as income only when the funds are received

Pledges received for future years for purposes specified by donors are considered deferred income and recorded as pledged and received in advance .

The Administration should also consider recognizing pledges as income only when the funds are received.

A. Voluntary in kind contributions received

Special purpose contributions represented 71.1 per cent of total extrabudgetary income and general purpose contributions accounted for 28.9 per cent.