C. Empirical evidence on costs and benefits

C. Empirical evidence on costs and benefits 32 33

III. COSTS AND BENEFITS OF EMS STANDARDS

III. COSTS AND BENEFITS OF EMS STANDARDS 25 40

(31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits.

Less fees and support costs

The Executive Board, in proposing the share of proceeds to cover administrative expenses and registration fees to recover any project related expenses, may consider proposing lower fees for small scale CDM project activities.

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

Local consultants and journalists fees, translation services.

Of these, 32 of the centres reported no charges to the users for direct response to questions and 20 reported having minimal charges for direct services and other charges like membership fees and subscriptions.

Recovery charges cover the costs for programme support and management and administration.

The Administration stated that the revenue generated from sales was often not intended to cover the cost of the publication, but only to cover other expenses such as dissemination, storage and handling costs.

Supplementary funding and cost recovery

Other taxes and charges, particularly for the use of toll sections of roads and highways, bridges and tunnels, shall be imposed in accordance with the principle of national treatment.

Note 3. Support costs and management service agreement fees

Benefits of scientific progress and its applications

(ii) The yield determined in subparagraph (i) above would be reduced by an amount of 0.88 per cent per annum, to allow for administrative and investment expenses (0.13 per cent), and for longevity and currency risks (0.75 per cent)

Other receivables and deferred charges

Two formats of the PSD income statement are included in the present work plan and budget document table 1 PSD income statement and table 1A net income after allocation of operating expenses by revenue generating activity (Management statement supporting table 1).

Article 25 The Company shall present the data of the previous period, that of the current period and the percentage increase or decrease of the following business performance indicators rate of return on net assets, rate of return on total assets and business expense ratio in tabular form.

Article 76 The Company shall present the data of the previous period in tabular form, that of the current period and the percentage increase or decrease of the following business performance indicators rate of return on net assets, rate of return on total assets and business expense ratio.

Based on the consultants' analysis of the costs and benefits of relocation, the Secretary General had concluded that it would be neither operationally advantageous nor cost effective.

Higher actual requirements for bank charges and losses on exchange

4. United Nations revenue producing activities income generation and cost recovery.

Note 9. Accounts receivable and deferred charges

Contributions and miscellaneous income (including currency exchange gains) received in the course of the year amounted to US 805.2 million for the Annual Programme Budget plus US 10 million for Junior Professional Officers (JPO).

(i) UNDP strategic cost management and implications for cost recovery (DP 2004 36)

A range of economic instruments have already been tried such as depletion charges on resource use, product and emission charges on pollution, and deposit refund schemes to promote recycling and reuse.

Royalties, transfer and screening fees are collected as applicable shipping and messenger costs are borne by the requestor.

Although the system was provided as a donation, the initial and recurring operating costs, as well as other costs to UNEP, far exceeded the benefits, according to a cost benefit analysis carried out in December 1993 and January 1994, which indicated a negative net present value of 4.8 million.

Optimizing cost recovery

I don't get the fees.

Costs are charged to projects, ensuring full cost recovery.

Taxes and charges These can be used to change the behaviour of tourists and enterprises, for example through increasing prices, and also for raising revenue from them for use in conservation or social projects.

The importance accorded to these economic benefits is reflected in the larger share of income that developing country users spend on telecommunications as compared with users in developed countries.

The securities firm can charge management cost according to agreement.

2310 General sales taxes

(f) projected costs of operation of the Global Mechanism, the extent to which the institution would absorb them and the nature of charges to the Conference of the Parties for costs not absorbed.

In addition, the Agency was reviewing charges levied by host authorities for basic education services with a view to adopting similar ones.

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).

The no special fee system is defined as a charging system where the cost of reception, handling and disposal of ship generated wastes originating from the normal operation of the ship is included in the harbour fee or otherwise charged to the ship irrespective of whether wastes are delivered.

The scope of the term quot improper financial or other gain quot is implicitly specified in article 32, paragraphs 2 and 3, according to which quot only costs and expenses, including reasonable professional fees of persons involved in the adoption, may be charged or paid quot and quot the directors, administrators and employees of bodies involved in an adoption shall not receive remuneration which is unreasonably high in relation to services rendered quot .

Income generated by fees payable under the CDM in the context of project registration and accreditation, and, eventually, from the share of proceeds once credits have accrued and been issued, will be used to offset some of these costs.

Impose limits on what credit card companies can charge in interest and on what they can charge in fees.

Table 6. Cost recovery income estimates