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

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

Income, deferred

(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.

Deferred chargesc

(m) Deferred charges.

At the end of 1997, these deferred charges had been reduced to 113,619.

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

(e) Deferred charges The totals below provide a comparison of the amounts shown in statement V as deferred charges, in millions of United States dollars, as at 31 December 1997 and 1995

(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.

In the 2004 05 period, provisions reflected the application of a 5 per cent delayed recruitment factor.

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

Deferred credits and other liabilities

For interim periods, current year unliquidated obligations for UNDP, UNFPA and technical cooperation trust funds are reported as deferred charges and as liabilities

Pledges received for future years are recorded as deferred income

(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

a Cost estimates for additional 2005 06 requirements are inclusive of a 25 per cent delayed recruitment factor.

UNITAR will ensure that deferred income is recorded correctly at the closure of the biennium 2004 2005.

(ii) Unliquidated obligations for future years are reported both as deferred charges and as unliquidated obligations

Note 9. Accounts receivable and deferred charges

Since 1994 a satellite simulator is included allowing individual measurement of the difference of the transmit and receive delays in conjunction with each time transfer measurement.

(k) Deferred charges shown under other assets

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)

(iii) Unliquidated obligations for future years are reported both as deferred charges and as unliquidated obligations.

(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)

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.

As at 31 December 2004, the breakdown of the periodic benefits in award was as follows 17,338 retirement benefits 12,092 early retirement benefits 6,613 deferred retirement benefits 8,676 widows' and widowers' benefits 8,156 children's benefits 960 disability benefits and 44 secondary dependants' benefits.

On 31 December 1997, the breakdown of the periodic benefits in award was as follows 13,803 retirement benefits, 8,587 early retirement benefits, 6,338 deferred retirement benefits, 6,214 widows apos and widowers apos benefits, 7,391 children apos s benefits, 768 disability benefits and 48 secondary dependants apos benefits.

The computation of national staff costs is based on the salary scale in effect from 1 September 2004 and takes into account the application of a 2 per cent delayed recruitment factor, as well as common staff cost requirements estimated at 28 per cent of net salaries.

(a) The following is an analysis of the amount shown in statement VI as deferred charges as at 31 December 1997 (in United States dollars)

(ii) For balance sheet statement purposes only, that portion of the education grant advance, which is assumed to pertain to the scholastic year completed as at the date of the financial statement is shown under deferred charges.

(v) For purposes of balance sheet statements, those portions of education grant advances that are assumed to pertain to the scholastic years completed as at the date of the financial statement are shown as deferred charges.

(iii) With respect to deferred pensions for individuals under age 55, the nominal yield to maturity on 30 year United States non indexed Government Bonds, minus 0.88 per cent per annum, would be used for projections to age 55

(a) Deducting from the market value of the assets of the Fund on the termination date the capital value of all benefit obligations to current pensioners, their beneficiaries and deferred retirees (hereafter referred to as quot pensioners quot )

ITC, in liaison with United Nations Headquarters, should review the accounting treatment of deferred charges and deferred income to ensure that it is consistent with best accounting practice (para. 13).

(a) The following is an analysis of the amount shown in statement II as deferred charges as at 31 December 1997 (in United States dollars)

Consistent with prudent accounting principles, these pledges will be recognized as income in 2005 and have not been accounted for in the financial statements of 2004 as deferred income.

The Strategy has been extended for five years at the same funding levels.

Consistent with prudent accounting principles, these pledges will be recognized as income in 2005 and have not been accounted for in the 2004 financial statements as deferred income.