ii.the surplus after accumulative amortization as determined according to the principles of the Accounting Standards for Enterprises No.

I. GENERAL PRINCIPLES

TOTAL FUND

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

Total net Total net remuneration is the sum of the non pensionable component and the net pensionable salary.

5. Analysis of the programme costs of the

Section I. General principles

In 2004, total contributions represented 94.8 per cent of benefit payouts, with payouts exceeding total contribution income by 68.1 million.

Aggregate net resource flows

Otherwise only one year apos s salary is paid.

91. In principle, everyone is paid the same amount of old age pension, and the pension must be of a reasonable amount to enable pensioners to lead a life on their own terms.

a Sum of cash and term deposits and the cash pool.

Total 2004 expenditures were 97 per cent of total funds available for the Annual Programme Fund.

Total 2004 expenditures were 79 per cent of total funds available for the Supplementary Programme Fund.

As a result, the Fund would pay approximately 83.3 per cent of the total audit costs as opposed to 50.9 per cent under the existing arrangements.

(d) Size of the contingency fund expressed as a percentage of the overall level of resources

Total 2004 expenditures were 97 per cent of total funds available for the Annual Programme Fund.

Total 2004 expenditures were 79 per cent of total funds available for the Supplementary Programme Fund.

I. OVERALL PRESENTATION OF THE SET OF PRINCIPLES

(d) Size of the contingency fund expressed as a percentage of the overall level of resources

127. Periodical benefits are liable to taxation. Lump sum payments are not taxed as income.

The total pensionable remuneration of General Service staff was 7.5 per cent lower than at the end of 1995, mainly owing to the strengthening of the United States dollar against other currencies (the salaries of such staff are set in local currencies and their pensionable remuneration is the dollar equivalent of their gross pensionable salary).

The sum came to over 20,000 yen.

Financial requirements total current revenue

Total compensation comparisons under the Noblemaire principle to determine the highest paid civil service

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.

This means that total investments in ESA contracts since 1985 have generated a total turnover that is almost 4.4 times as large as the monetary input.

Formerly, all such reserves were considered to be liabilities of the Organization, and were included in the liability totals shown on the financial statements. Reserves are now considered to be one component of a new category encompassing both reserves and fund balance, and they are accordingly included in the totals for Reserves and fund balances shown on the financial statements

Formerly, all such reserves were considered to be liabilities of the Organization and were included in the liability totals shown on the financial statements. Reserves are now considered to be one component of a new category encompassing both reserves and fund balances and they are accordingly included in the totals for Reserves and fund balances shown on the financial statements

Total expenditure on rental of premises from all sources of funds

It also reflects the adjustment of the Director General's gross and net base salary level whenever the General Assembly, in accordance with approved methodologies, adjusts the gross and net base salary level of staff in the Professional and higher categories.

These amounts included in the total cash balance are not expendable resources of the Tribunal.

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

I. OVERALL PRESENTATION OF THE SET OF PRINCIPLES 16 43 5

(5 of total A, less United Nations subvention)

Total UNJSPF Administration Investments

47. The principle of the capacity to pay should remain the fundamental criterion for establishing the scale.

The financial volume of the new programme amounts to a total of DM 3,000 million.

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

13. Resource flows are analysed in this section under two main concepts aggregate net resource flows and net resource transfers.6

The amount payable as pension is conditioned by the age of the contributor, the period of contribution and the total amount he has paid as contributions.

Paragraph 1 (a) of the guidelines (funds)

The bulk of that amount comprised long term debt (80 per cent), while short term debt accounted for 18 per cent of the total.

The temporary assistance had not been subject to geographical distribution, but the proposed permanent posts would be governed by that principle.

Amount of funds available for the seventeenth session