(2)after plus or minus the accumulative amount of amortization incurred from amortizing the balance between the initially recognized amount and the amount of the maturity date by adopting the actual interest rate method and

(10) As regards intangible assets, it is required to list item by item their acquirement form, initial value, beginning balance, accrual at current period, amount transferred out at current period, amount of amortization at current period, amount of accumulated amortization, ending balance, the number of remaining years of amortization.

The gap between the post amortization cost of the financial asset and the amount on the maturity date shall also be amortized within the remaining period of the said financial asset by adopting the actual interest rate method and be recorded into the profits and losses of the current period.

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

Assessed contributions outstanding and cash levels

Article 38 During the reporting period, the Company shall make disclosure of information about the sales of funds by fund category, mainly including the name of funds sold during the reporting period, sales amount, sales quota, sales commission and total selling expenses during the reporting period.

This statement presents the allocation of costs of both marketing and support services between fund raising and sales to measure the net contribution of each activity.

The accumulative losses that are transferred out shall be the balance obtained from the initially obtained costs of the sold financial asset after deducting the principals as taken back, the current fair value and the impairment related losses as was recorded into the profits and losses of the current period.

C. Member States with unpaid balances representing an additional 25 per cent assessment for the reserve requirement

The outstanding assessed contributions and cash levels for all missions are indicated in table II.3.

Trust Fund to Support the Study of the Scale of Assessments for the Apportionment of the Expenses of the United Nations

The amount would also be capitalized and amortized to the income statement over the life of the activity.

The 41 per cent increase in outstanding assessed contributions meant that less cash was available and the ageing of unpaid assessments was cause for concern.

(on the scale of assessments)

After determining the level of unencumbered balances for the fiscal period, the amount actually received in cash becomes due for adjustment to Member States that have fully paid their contributions for the respective biennium, in proportion to their respective assessment rates.

Assessed contributions amounting to US 4,284,502 and or representing 25 per cent of the total contributions receivable in the biennium were outstanding.

Revolving fund for sales publications Estimates of gross and net revenue

They are reimbursed up to the maximum amount approved by the General Assembly.

Scale of contributions to the Trust Fund for the Implementation of the Rotterdam Convention for the year 2006

Assessed on economically developed countries to meet reserve requirementsc

Assessed on economically developed countries to meet reserve requirementsd

(3)The issuer of the financial assets can settle it with a sum which is obviously lower than the post amortization cost

Article 39For the financial assets and financial liabilities measured at the post amortization costs, the profits and losses that arise when such financial assets or financial liabilities are terminated from recognition, or are impaired or amortized, shall be recorded into the profits and losses of the current period.

(b) Assessment of the amount in paragraph (a) above at a monthly rate of 2,814,508.

The cash surplus for the financial period shall be determined by crediting to the provisional cash surplus any arrears of prior periods' contributions received during this period and any savings from the provisions made for unliquidated obligations as mentioned above.

Note by the Secretariat

(a) Scale of assessments 17 5

A. Scale of assessments

An initial start up provision will be required to bridge the gap for payments coming due in 2006.

These calculations are effected separately for each year of a biennium.

9. Notes also that, pursuant to General Assembly resolution 47 217, the assessment of Tuvalu for the Peacekeeping Reserve Fund should be calculated by the application of its first rate of assessment for peacekeeping operations to the authorized level of the Fund.

Total offsets

For currency areas with few education grant levels, the maximum admissible expenditure adjustment mechanism is triggered only if a minimum of five claims exceed the existing maximum admissible expenditure limit.

Approves the programme budget for the biennium 2006 2007, amounting to USD 53,501,583 (EUR 40,286,693) for the purposes specified in table 1 below

(i) Amounts necessary to finance the activities of the United Nations regular budget and peacekeeping operations as well as the Working Capital Fund are assessed on Member States according to the scale of assessments determined by the General Assembly

6. Decides to apportion the amount of 9,327,800 dollars gross (8,073,450 dollars net) among Member States in accordance with the scale of assessments for the year 1997

12. Decides to apportion the amount of 14,912,750 dollars gross (13,720,050 dollars net) among Member States in accordance with the scale of assessments for the year 1997 Resolution 49 19 B and decision 50 471 A.

5. Decides to apportion the amount of 5,557,475 dollars gross (4,435,550 dollars net) among Member States in accordance with the scale of assessments for the year 1997

21. Decides to apportion the amount of 9,201,250 dollars gross (7,551,850 dollars net) among Member States in accordance with the scale of assessments for the year 1997 Resolution 49 19 B and decision 50 471 A.

write off of arrears for South Africa a 30 359 41 921 41 921

The actual contribution shares paid by each donor country are based on the United Nations scale of assessments.

The amount of pension that the divorced person is entitled to is determined as follows

(on the scale of assessments and

The contribution assessment ceiling applicable in the statutory health insurance amounts to 75 per cent of the contribution assessment ceiling applicable in the statutory pension insurance (1996 DM 72,000 per year or DM 6,000 per month).

Since the Fund was established in 1992, a total of US 124 million has been disbursed, of which 111 million has been reimbursed.