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.

(b) Surplus deficit position of the fund

Consequently there was no proper system to determine the cash needs of the organization, to plan for those needs, to ascertain surplus cash available and to invest it to maximize the return on idle funds.

(h) Surplus

Deficit (surplus)

Cumulative surplus

4.5 Any cash surplus in the budget at the close of any financial period shall be apportioned among States Parties, International Organizations and the International Seabed Authority in proportion to the contributions determined for the financial period to which the surplus relates.

2. Operational reserve and annual surpluses of income over expenditure

Statement XLII (concluded)

(Signed) Jean Pierre Halbwachs

Total cumulative surplus 89 646 (14 983)

Difference (surplus deficit)

A going concern. It's no use lying around, waiting to be picked up.

The operating reserve amounted to 118,192, and the cumulative surplus to 431,116.

Authorized retained surplusd

Authorized retained surplusg

(c) A decision on the treatment of any surplus arising from the eventual liquidation of the remaining obligations in the special account of ONUMOZ.

Surplus funds substantially decreased following higher than anticipated spending in December 2004.

36. On the other hand, there were also the savings or surpluses resulting from fluctuations in the rates of exchange and inflation.

16. It was noted that the EMPRETEC Ghana Foundation had generated a financial surplus in 1996 it had now become self supporting and independent of donor contributions.

The eurozone is now running even larger ones, with swings in southern Europe augmenting Germany s longstanding surpluses. Indeed, countries from Singapore to Russia are running large surpluses.

I call it cognitive surplus.

3. Operating surplus (1 2) Annex III

Total authorized retained surplus 78 348 78 348

Net authorized retained surplus 68 356 68 356

Valuation results surplus (deficit)

As a result, expenditure exceeded income for the general purpose fund to the amount of 6,587,331, whereas for special purpose funds a surplus of 5,528,079 was recorded.

The regular valuation, as at 31 December 2003, revealed a fourth consecutive surplus, amounting to 1.14 per cent of pensionable remuneration.

In case surplus reserves are used for increasing capital, making up losses or distributing dividends, it is required to give the related resolution or basis.

The amount of 3,101,237 ( 2,285,613) represents the accumulated surplus under the general purpose segment of the Industrial Development Fund.

With respect to establishing a credible fiscal policy, we have returned the budget to surpluses.

Cognitive surplus is made up of two things.

(p) Surplus due to Member States

Any surplus would be classified as miscellaneous income.

Cumulative surplus fund balance as at 31 December 1995

7. The current budget surplus for 1997 is estimated at 42 million, a 60 per cent increase from the 26.2 million surplus in 1996.

Both of these rely on cognitive surplus.

The Agency ended the year 2004 with a deficit of 8.7 million on the original budget, but the difference between the actual cash income of 322.3 million and the actual cash expenditure of 308.3 million resulted in a surplus of 14 million in the cash portion of the regular budget.

At 31 December 2004, a cumulative surplus of the Tax Equalization Fund had reached 87.8 million.

According to the Governor of American Samoa, the Government was in the black again for the second consecutive year, with a surplus for 2004 that totalled 4 million.

The Swiss authorities had asked for the consequences of the substantial General Fund surplus to be placed on the agenda of the next meeting of the UNITAR Board of Trustees.

(iii) 15,671,000 dollars, being the balance in the surplus account as at 31 December 2003

(i) Reserves and fund balances The surplus account of the United Nations General Fund represents funds available for credit to Member States arising from unobligated balances of appropriations, savings in the liquidation of obligations for prior periods, contributions from new Member States and other designated income.

(iii) 25,395,513 dollars, being the balance in the surplus account as at 31 December 1999

(iii) 24,239,481 dollars, being the balance in the surplus account as at 31 December 1997