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

Other receivables

VI. Other Receivables

(3)loans and the account receivables and

(3)loans and account receivables.

(1)loans and accounts receivables

Due from UNPREDEP

Due by other funds 1 862 048

Due from UNMIBH

Note 6. Inter fund balances receivable

(2) Receivables shall be disclosed according to the following format requirements

Charges or credits arising after the closure of project accounts shall be accounted for under miscellaneous income.

Due from UNTAES

These audits are risk oriented and are designed to ensure the collection of any tax due.

Income from investments

Due from the United Nations General Fund

Note 3. Pledges receivable from Governments

V. Due from United Nations Agencies

(3) An assignment of receivables is effective to transfer the rights to cash received upon collection or other disposition of receivables, provided that the cash may be identified as proceeds of the receivables.

In certain cases, when the Organization received a sum in full or partial settlement of an item of accounts receivable, the Integrated Management Information System (IMIS) was not able to match or correlate this sum with the corresponding item of accounts receivable.

Due from UNMLT

Due from UNOSOM Due from UNTAC

Due from the United Nations General Funda

Due from the United Nations General Fundd

The accounts receivable balance comprises the following (in United States dollars)

Accounts receivable included the following (in United States dollars)

Apart from the estimated uncollectable amounts, recorded under the provision for doubtful accounts receivable, we expect all significant accounts receivable at 31 December 2004 to be collected.

All commitments against resources of future financial periods have been disclosed as required by the United Nations System Accounting Standards.

2. Unless otherwise agreed, an assignment of one or more future receivables is effective without a new act of transfer being required to assign each receivable.

(ii) it is required to list the proportion of the amount of receivables of different ages (less than one year, 1 2 year, 2 3 years and more than three years) to the total amount of receivables, and the amount and proportion of overdue receivables and

Provision is made for account receivables for which no reasonable expectation of recovery exists.

Due from ONUMOZ

24. Included in this balance are amounts due from other United Nations agencies.

Income derived from investments, other than trust fund investments, shall be credited to the general fund as miscellaneous income.

Due from ONUSAL

Due from UNOMIL

(a) Assets had been identified for transfer to UNOTIL or other missions or for donation

When, for example, the Organization received a sum in full or partial settlement of an item of accounts receivable, in certain cases IMIS was not able to match or co relate the sum with the corresponding item of accounts receivable instead IMIS recorded the sum as an account payable by the United Nations.

However, article 35 should continue to apply to UNHCR trust funds, that is, income is recognized when received and commitment of funds should be based on income received.

However, article 35 should continue to apply to UNHCR trust funds, that is, income is recognized when received and commitment of funds should be based on income received.

Due from UNTAGb

Due from UNTAGe

This service, however, has a cost that should be recognized.

11. Write off of losses of cash, receivables and property

2. Write offs of losses of cash, receivables