Statement XLII (concluded)

(Signed) Jean Pierre Halbwachs

Total cumulative surplus 89 646 (14 983)

(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.

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

Cumulative surplus fund balance as at 31 December 1995

(a) A decision to credit Member States with the cumulative unencumbered balance of 42,556,800 gross ( 41,305,000 net)

The Committee was also informed that the cumulative balance of these reserves at present stands at about 63.5 million.

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

The Advisory Committee recommends that the Assembly credit Member States with the cumulative unencumbered balance of 42,556,800 gross ( 41,305,000 net) reflected in the report.

In order to start the fund, UNICEF is requesting an initial amount of 10 million from the fund balance, on the basis of accrued liabilities.

Total fund balance and income Expenditures

The accumulated sum was 13 percent higher than the level of participation suggested should be the case.

Cumulative surplus

8. Total available balance (5 6 7) Annex II

(c) A decision on the treatment of the balance of the cumulative miscellaneous income of 8,743,400

At year's end, cumulative pledges through 2004 totalled about 6.1 billion from a cumulative total of 191 donors.

The remaining six accounts showed credit balances totalling 23,204.

This situation primarily reflects the reduction in assessment amounts, resulting from the application of accumulated credits in respect of the unencumbered balances of peacekeeping missions.

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.

These totalled 10,002,662 and represented 94 per cent of total assessed contributions.

The additional unencumbered balance of 23,504,400 gross reflects the cumulative effect of adjustments to the expenditures reported in previous financial performance reports of ONUMOZ since the inception of the Operation.

In the case of transfer in, sale, replacement, mortgage, guarantee or seal up of any fixed assets under construction, an explanation thereon must be given.

(11) As regards assets depreciation reserves, it is required to list item by item the beginning balance, amount prepared at current period, amount carried back at current period, amount written off at current period and ending balance of such reserves.

Income from outstanding assessed contributions and cash balances foreseen for December 1997 and early 1998 are not expected to be sufficient to finance the staff separation programme.

As a result, based on the projected ending fund balance for 2004 of 9.21 million, the total 2005 year end cumulative fund balance is projected at 12.12 million.

Both current month contributions and current month loan repayments are excluded from members' Fund balances for the purpose of calculating the average balance.

Subsequently, under the terms of resolution 58 307 of 18 June 2004, the authorized retained surplus was further reduced by 63,312,709 representing the net accumulated surplus in the account of the Force from 1978 to 1993, leaving a balance of 19,565,240 as at 30 June 2005.

Expenditures amount to 37,001,246, resulting in an unencumbered balance of 4,180,356.

The balances of unexpended resources for the funds totalled 83 million ( 68 million in 2003), representing 3 per cent of the overall balance.

Hence, the associated funds are planned to be accumulated in a special account in order to be utilized when a sufficient funds balance is available for the implementation of these projects in due course.

The Department of Peacekeeping Operations anticipated that the level 3 evaluation would be implemented in each mission as from 1 July 2006.

The interest is calculated on monthly basis from the remaining outstanding loan amount.

The accounts receivable balance comprises the following (in United States dollars)

According to the statistics made by China, the bilateral trade volume between China and the ASEAN in 2015 reached 472.2 billion US dollars and the accumulated two way investment amount reached 156.5 billion US dollars.

As of at 31 December 2004, the secretariat has recorded a cumulative surplus from savings from operations of previous periods and interest income to the amount of US 3,197,370.

Less Estimated 1996 unencumbered balance

The unutilized balance of 24,400 resulted from actual requirements being lower than originally anticipated. 7. Naval operations

Balance

Balance

BALANCE OF

The unspent balance of 21,752,900 gross ( 19,524,600 net) represents, in gross terms, some 12 per cent of the amount appropriated.

The 32 million proposed for transfer consists of an estimated 16 million in cumulative investment income plus an additional 16 million of the cumulative surplus from contributions.

The accounting procedure provides for unspent balances to be returned by Governments.

The related expenditures amount to 1,159,000 gross and net, resulting in an unencumbered balance of 38,100 gross ( 26,800 net).