Services account (i) Income All income is accounted for on an accrual basis.

Income group

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).

CONTRIBUTIONS TO PRODUCTIVE AND REPRODUCTIVE

(b) Timely reporting on revenue and expenditure

(27) As regards other business income, it is required to list by category (like income from transfer of intangible assets, lease income and guarantee income) the amount at current year, the amount at last year and the percentage increase or decrease item by item.

Table 11 Employee monthly income and gross income per hour, by occupation 2002

Income distribution in percentages by gender

RANKING OF COUNTRIES BY INCOME DISTRIBUTION PATTERN

Table IS3.2 Summary by individual activity estimates of gross and net revenue (after recosting) (Thousands of United States dollars)

Income is currently accounted for on a cash basis.

(25) As regards income from management cost, it is required to make disclosure of the amount of such income at current period and last period according to such categories as income from securities investment fund management cost and income from social security fund management cost.

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.

EMPLOYED POPULATION BY MONTHLY INCOME AND BY SEX, 1993 1995

Heads of private household, by sex of head of

Key indicators by revenue stream have been agreed upon with the national committees and have been included in revenue and expenditure reporting.

All 198. Average personal income according to gender (thousands of DKr)

I will split Tanzania in five income groups, from the highest income to the lowest income, and here we go.

(Thousands of United States dollars)

(26) As regards income from fund sales, it is required to list the amount of such income at current period and last period by category (fund sales commission income and fund sales service charges).

By World Bank classification, 34 government donors were high income countries, 19 were upper middle income, 26 were lower middle income and 19 were low income countries.

(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.

Table 2. Ranking of countries by income distribution pattern

11. Cash received against pledges is recorded at the dollar equivalent calculated at the United Nations operational rate of exchange prevailing on the date of receipt.

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

199. Average personal income by employment category (thousands of DKr)

Table 11.1 PERCENTAGE DISTRIBUTION OF EMPLOYED POPULATION BY INCOME

Distribution of the employed EAP aged 10 years and over, according to monthly

Broken down in percentage terms, the revenue generated from the project portfolio of services is estimated at 60.1 per cent revenue generated from direct service provision is estimated at 36.5 per cent and revenue from rental and interest represents 3.4 per cent of total projected 2004 revenue.

(d) Generally, income, expenditure, assets and liabilities are recognized on the accrual basis of accounting, although for assessed income see paragraph (j) (ii) below.

3 Proposed expenditure and income by major programme 14

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

Income, capital gains or losses and any associated expenses will be credited or debited to the Revolving Credit Fund as received.

4 Proposed expenditure and income by major object of expenditure 17

Particularly important is the ability to report actual expenditures on a monthly basis a proxy for programme implementation rate.

The system will be rolled out to field offices through 2005 2007, and payroll, budget, and travel and expenses modules will also be developed and implemented, in order to enhance efficiency and financial management capacity.

In line with United Nations General Assembly resolution A 57 278, UNHCR has undertaken two major studies pertaining to governance structures, principles and accountability.

In August 2004, the Joint Inspection Unit (JIU) issued a report Review of Management and Administration in the Office of the United Nations High Commissioner for Refugees .

The report was considered by the Office's Executive Committee in October 2004 and prior to its submission to the United Nations General Assembly in 2005, progress has already been made on the recommendations referred to the Standing Committee for consideration.

Table 14.17 DISTRIBUTION OF RURAL EMPLOYED POPULATION PAID IN KIND,

The administrative costs of the Fund would be chargeable against income in the normal way.

The rate of contributions for health insurance is calculated on net incomes (the employed, 15 per cent, pensions 3.75 per cent and cadastral income of farmers at 15 per cent).

(d) In accordance with article VIII, paragraph 3, of the revised statute of UNITAR, income is recognized on a paid in contributions basis

Interest income is from cash and term deposits is recorded on the an accrual basis during the financial period.

Consistent with prudent accounting principles, these pledges will be recognized as income in 2005 and have not been accounted for in the financial statements of 2004 as deferred income.