(k) Liabilities and reserves and fund balances

(j) Liabilities and reserves and fund balances

10.2 (c) (ii) A statement of assets, liabilities, and reserves and fund balances

10.2(c)(ii) A statement of assets, liabilities, and reserves and fund balances

Other assets, net of liabilities, supplement investments to from the balance of unexpended resources.

Fund balance Fund balances and reserves represent the difference between the assets and the liabilities of the organization.

b Total liabilities.

STATEMENT OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCES

Statement II Assets, liabilities, liabilities and reserves and fund balances at 31 December 1997

Formerly, all such reserves were considered to be liabilities of the Organization, and were included in the liability totals shown on the financial statements. Reserves are now considered to be one component of a new category encompassing both reserves and fund balance, and they are accordingly included in the totals for Reserves and fund balances shown on the financial statements

Formerly, all such reserves were considered to be liabilities of the Organization and were included in the liability totals shown on the financial statements. Reserves are now considered to be one component of a new category encompassing both reserves and fund balances and they are accordingly included in the totals for Reserves and fund balances shown on the financial statements

Statement II includes a summary of assets, liabilities, reserves and fund balances as at 31 December 1997.

Savings on, or cancellation of, prior periods obligations

Total liabilities, reserves and fund balances

Total liabilities, reserves and fund balances

Statement II. Assets, liabilities, reserves and fund balances at 31 December 1997

Approximately 1.045 billion (82 per cent) of the balance of unliquidated obligations relates to current year obligations, while the balance of 234 million represents prior year obligations.

The surplus of 417.3 million under the regular valuation as at 31 December 1997 represented only 1.0 per cent of the projected liabilities of the Fund.

9. Liabilities included contributions received in advance from UNDP of 572,860, other liabilities of 358,242 (deferred income), unliquidated obligations of 594,491, and inter fund balances payable of 40,395.

Article 13The post amortization cost of a financial asset or financial liability refers to the following result after adjustment of the initially recognized amount of the financial asset or financial liability

Table 2. Combined statement of assets, liabilities, and reserves and fund balances as at 31 December 2004

a statement of assets, liabilities, reserves and fund balances

(c) Statement of assets and liabilities, reserves and fund balances

Statement II. Assets, liabilities and reserves and fund balances

22. If, on the other hand, the termination liability for all active participants is less than the assets remaining in the Fund after the reserve for pensioners is deducted, the share allocated to WTO should not exceed its termination liability.

The consolidated balance sheet shows the unremitted amounts as balances due to or due from the quot undistributed quot fund and the construction funds of the respective offices.

Net excess (shortfall) of income over expenditure

Statement II. Statement of assets, liabilities, reserves and fund balances

Note 5 Peacekeeping special account fund summaries income and expenditure and changes in reserves and fund balances (statement I) assets, liabilities and reserves and fund balances (statement II) and cash flow (statement III)

Note 5. Peacekeeping special account fund summaries income and expenditure and changes in reserves and fund balances (statement I) assets, liabilities and reserves and fund balances (statement II) and cash flow (statement III)

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.

23. The liabilities of UNICEF include contributions received in advance, special accounts, unliquidated obligations, other accounts payable, credit balances in asset accounts and accrued expenses.

21. If the termination liability for all active participants, under the Regulations and with the provision for cost of living adjustments, is greater than the value of assets remaining after the reserve for pensioners has been deducted, the proportionate share allocated to WTO would be less than the termination liability of that organization.

The remainder of the total external debt stock of Iraq, approximately 80 billion, is largely owed to official Arab bilateral and commercial creditors.

As for the debt itself, its weight must not be greater than two and a half times the value of exports.

(18) As regards deferred income tax assets liabilities, it is required to list the beginning balance and ending balance in the account book of the confirmed deferred income tax assets liabilities item by item, and list the deductible temporary variance and deductible losses of unconfirmed deferred income tax assets.

Liabilities consisted of unliquidated obligations of 769,464.

This resulted in overstatement of both assets and liabilities by the same amount.

(e) Working with the Office of Human Resources Management to complete the review for the restructuring of the Field Service category.

(c) Following the Board's audit, UNMEE had to redesign its leave form to ensure verification of a sufficient leave balance before authorization of leave

Meanwhile, the grading guidelines for the Professional and Field Service categories were revised in July 2004.

The Integrated Training Service was to issue in January 2006 instructions to guide the implementation of a level 3 evaluation.

The risk assessment was reviewed quarterly and adjustments were made accordingly if additional risks were identified or if audits had to be rescheduled for another financial year because of special assignments.

The survey forms could add value by providing constructive comments on the audit report and the audit process followed by the resident auditor.

(b) An attempted theft of fuel was perpetrated at UNAMSIL by two of the security guards and a domestic worker stationed at the Special Representative of the Secretary General's premises.