(b) a statement of estimated income, including income classified as miscellaneous in accordance with regulation 7.1 information on revenue producing activities shall show estimated gross revenue and expenditure for each activity as well as the credit to the income section of the budget in respect of the net revenue from each activity.

Interest income and dividends are recorded on an accrual basis and foreign taxes withheld are recorded as receivables.

The Committee is of the view that income recognition for those special programmes should be on an accrual basis.

The Committee is of the view that income recognition for those special programmes should be on an accrual basis.

In accordance with article 14 of the Regulations of the Fund and the United Nations Accounting Standards, financial statements are prepared on a biennial basis, covering activities for the period 1996 1997 with comparative figures for the period 1994 1995.

2. One of the fundamental accounting assumptions contained in the general framework of the United Nations accounting standards is that an accrual basis of accounting for revenue is used, i.e., income is recognized when it is due and not when it is received.

Estimates of income

One of the fundamental accounting assumptions contained in the general framework of the United Nations Accounting Standards (UNAS) is that an accrual basis of accounting for revenue is used, i.e. income is recognized when it is due and not when it is received.

Schedule 5. Summary statement of accrued income from investments 98

Actual income as a percentage of estimated income

There will be a system of annual and supplementary programmes, the income for which will be recognized on an accrual basis.

(h) The income and expenditures and assets and liabilities are recognized on the accrual basis of accounting.

There will be a system of annual and supplementary programmes, the income for which will be recognized on an accrual basis.

Table IS3.19 Estimates of gross and net revenue (Thousands of United States dollars)

Table IS3.26 Estimates of gross and net revenue (Thousands of United States dollars)

Actual compared to estimated income from contributions

Including projected secondary income, further 1998 income was projected at 213.6 million.

Revenue estimates

TOTAL, INCOME SECTIONS

Subtotal estimated income

Grand total, income estimates

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

43. The current low per capita income adjustment involves a reduction of assessable national income for those countries whose per capita national income is below the agreed threshold.

Income projections for 2005 2009

Income and expenditure projections

Original estimate of income

Total 1996 1997 final estimated income

The Board recommended, and the Administration accepted, that the deferred credit account only show future years income and not be operated as a suspense account for unidentified income.

Estimated income to the budget

92. In paragraph 15 of its report, the Board considers that contributions in kind should be recognized as income only when received.

7. In paragraph 15 of its report, the Board considers that contributions in kind should be recognized as income only when received.

Revolving fund for sales publications Estimates of gross and net revenue

Table IS3.10 Estimates of gross and net revenue by organizational unit

Table IS3.20 Estimates of gross and net revenue (Thousands of United States dollars)

Table IS3.21 Estimates of gross and net revenue (Thousands of United States dollars)

Table IS3.24 Estimates of gross and net revenue (Thousand of United States dollars)

(a) Estimates of gross national income

(ii) Allocation income UNDP.

Total fund balance and income Expenditures

Income from investments

Accordingly, UNHCR follows the accrual basis of accounting for revenue and for expenditure, which provides for proper matching of revenues and costs.

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

Income estimates for the biennium 2004 2005

Income estimates for the biennium 2006 2007

Income estimates for the biennium 2008 2009