Article 54 The Company shall make disclosure of the name of each liquidated fund, reasons for the termination of the fund contract and summary of the liquidation report contents, including the liquidation expense, the amount of the residual assets after liquidation, the balance (if any) of the residual assets after deducting the liquidation expense, and the distribution of such balance, etc.

Cleared balance

Cleared Balance

Most of the amounts have been cleared.

Net pension Net pensionable salary is that part of net salary that is used to derive the gross pensionable salary. Net pensionable salary is the total net salary less the

Annex V Supplementary information on significant variances backlog clearance budget

192. The amount of the disability pension is calculated similarly to the amount of the old age pension.

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

Accordingly, the level of the operational budget reserve shall be established at 15 per cent of the estimated biennial expenditure.

List of inventory review resources relevant for the calculation of adjustments

Overview of UNCDF Support Budgets and Posts

V. Supplementary information on significant variances backlog clearance budget

KMyMoney either calculates the new interest rate or the amount for principal and interest. If you know the amount for principal and interest then enter it here. If KMyMoney should calculate this value for you, then leave the field blank.

The final estimates of expenditure for 1998 1999 will therefore consist of the level of expenditure approved for 1996 1997, to which will be added the amount required to maintain that level of resources in 1998 1999 at 1997 prices, plus resource growth for a limited number of items and an allowance for inflation.

The pension is calculated on the basis of paid contributions.

NPC The non pensionable component is that part of net salary excluded from the application of staff assessment in determination of the gross pensionable salary.

For the biennium 2004 2005, the estimated total such funds was US 4.2 billion.

The estimate under this heading represents the difference between gross and net emoluments, that is, the amount of staff assessment to which United Nations staff members are subject, in accordance with staff regulations of the United Nations.

The proposed gross budget estimate for UNIFEM is presented in table 13.

The amount of 174,307 represents the net realized exchange gain from regular budget activities.

This reduction in liquidation timescales translates directly into significant savings in liquidation budgets.

152. An officer retiring after completion of 30 years of service is entitled to draw a pension calculated at 90 per cent of his last drawn salary and to a commuted pension, is eligible for a monthly pension of 80 per cent of his last drawn salary and to a commuted pension of 24 times his monthly pension.

Annex II contains a list of new and abolished posts by section of the proposed programme budget.

C. Introduction of volume adjustments in the Fund budget and the programme support cost budget 41 18

C. Introduction of volume adjustments in the Fund budget and the programme support cost budget

(d) The level of regular budget cash resources (including the Working Capital Fund) was 50.6 million.

The so called net budgeting treatment of these posts had injected an element of confusion into the actual number of continuing established posts funded from the regular budget.

(2)the commitments to grant loans which can be settled with the net amount of cash or by way of exchange or by issuing any other financial instruments and

Under the procedures for the reserve fund, in off budget years the General Assembly would decide on the level of the fund, which would be included in the proposed programme budget for the next biennium.

This is achieved by absorbing some requirements within the Fund budget and the redistribution of resources from the Fund budget to the programme support cost budget as follows

Total assessable payments

UNITAR salaries are charged to the budget on a net basis during the year in which the services have been rendered.

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.

(2) as for those occurred in the liquidation of the enterprise, they shall be paid off in priority with the liquidating property of the enterprise after subtracting the liquidating costs.

Gross salaries are established for purposes of separation payments and as the basis for calculating tax reimbursements whenever United Nations salaries are taxed.

The budgeted amount is based on average consumption of 5 of sanitation and cleaning materials per person for 397 persons per month.

The result is a net budget of 657.8 million including UNCDF, and 647.8 million without UNCDF.

Step 4. Calculate taxes payable to arrive at net remuneration.

That section shall be entitled reserve fund .

The volume adjustments are accommodated by a reduction in the Fund budget of 488,400 and an increase in the programme support cost budget of the same amount.

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

Their amount is fixed proportionally to the allowances which the deceased would have received (i.e. the old age or disability pension).

15. Decides that the contingency fund shall be set at the level of 0.75 per cent of the preliminary estimate, namely at 21.6 million dollars, that this amount shall be in addition to the overall level of the preliminary estimate and that it shall be used in accordance with the procedures for the use and operation of the contingency fund.

(b) Approved the level of the operating reserve for the biennium 2006 2007 at 3.03 million, representing 15 per cent of the estimated operational budget expenditure for that biennium

(b) Approves the level of the operating reserve for the biennium 2006 2007 at 3.03 million, representing 15 per cent of the estimated operational budget expenditure for that biennium