Deferred retirement benefit

, or had commuted a deferred retirement benefit under article 30 (c) .

(a) To apply cost of living adjustments to deferred retirement benefits as from age 50

Income, deferred

Deferred chargesc

(m) Deferred charges.

Note 4. Deferred charges

Note 13. Deferred income

(b) To apply cost of living differential factors to deferred retirement benefits as from the date of separation

(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.

For trust funds, balances shown in statement II represents deferred charges.

Deferred credits and other liabilities

When fixing the minimum wage only the following components have been excluded bonuses for a period of employment (anniversary bonuses), pension bonuses, rewards from an establishment reward fund, bonuses from profit, payments from balance surplus in cooperatives and remuneration for overtime.

(b) Note by the Secretary General transmitting the report of the Executive Director of the United Nations Population Fund on the United Nations Population Award.

(d) The cost of living differential factor in subparagraph 5 (b) (i) above shall not apply to deferred retirement benefits.

Other receivables and deferred charges

(vi) Unspent allocations deferred income UNDP, UNFPA and UNEP The unspent balance of allocations issued for the current year, together with allocations issued for future years, is reflected as an asset and as deferred income.

Note 9. Accounts receivable and deferred charges

(h) Deferred income Deferred income as at 31 December 1997 and 1995, in millions of United States dollars, is shown in statement V

II. System of performance awards or bonuses

Scholarships

WINNER, GOLDEN LION

(c) Note by the Secretary General transmitting the report of the Executive Director of the United Nations Population Fund on the United Nations Population Award (A 53 406)

Moreover, non cash awards have often proven to be more effective than financial incentives.

(k) Deferred charges shown under other assets

For study within Panama, more women than men receive scholarships at all educational levels for study abroad, men are in the majority.

Who do I have to see about the reward?

My prize money.

For the General Fund, the other accounts receivable and deferred charges as shown in statement II consist of the following (in thousands of United States dollars)

34. At a later stage, consideration might be given to other forms of awards, possibly travel, sabbaticals or study leave, as well as cash awards or bonuses.

Total 54.2 63.0 b Includes awards from Nobel Peace Prize, Olaf Palme Prize and Hastings Foundation.

University scholarships

Social scholarships

Are we going prize hunting?

200 peso prize.

(b) The deferred charges shown in statements III, IV, V.1, V.2 and VII.1 represent education grant advances as follows (in United States dollars)

(b) The deferred charges shown in statements II and VI represent education grant advances and other prepaid expenses, as follows (in United States dollars)

Scholarships for students (of a social character and for results in studies) cannot exceed 90 per cent of the lowest basic income of an assistant.

ITC has been in consultation with the Accounts Division of the Office of Programme Planning, Budget and Accounts at United Nations Headquarters on the accounting treatment of deferred charges and deferred income for financial reporting.

Full time Part time Scholarships

34. University scholarships.

University scholarships.

145. University scholarships.

163. University scholarships.

182. University scholarships.