Income, deferred

Deferred retirement benefit

Deferred chargesc

(m) Deferred charges.

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

(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.

Note 4. Deferred charges

Note 13. Deferred income

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

Deferred credits and other liabilities

Other receivables and deferred charges

Note 9. Accounts receivable and deferred charges

In paragraph 30 of its report, the Board recommended that UNU complete its reconciliation of the deferred charges and accordingly record expenditures in the appropriate financial periods to ensure that expenditures classified as deferred charges pertained only to future financial periods.

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

(k) Deferred charges shown under other assets

Deferred income consists of contributions received in advance for future periods and included the following (in United States dollars)

(iii) Expenditures for future financial periods are not charged to the current financial period and are recorded as deferred charges, as referred to in paragraph (l) (v) below

a Excludes deferred credits (reimbursable by Member States but not for the current period) of 127.4 million.

Obligations established prior to the financial period to which they pertain, pursuant to regulation 3.7 and rule 103.6, shall be recorded against a deferred charge account.

(iii) Deferred credits include income received for future periods and income received but not yet earned

(i) Deferred charges comprise expenditure items that are not properly chargeable in the current fiscal period and that will be charged as expenditure in a subsequent fiscal period

(ix) Income relating to future financial periods is not recognized in the current financial period and is recorded as deferred credits, as referred to in paragraph (m) (iii) below

(v) Deferred charges normally comprise expenditure items that are not properly chargeable to the current financial period. They will be charged as expenditure in a subsequent period.

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.

(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

(iii) Deferred charges comprise expenditure items that are not properly chargeable in the current financial period and will be charged as expenditure in a subsequent period.

, 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

15. Deferred charges comprise expenditure items that are not properly chargeable in the current financial period and will be charged as expenditure in a subsequent financial period.

(iv) Deferred charges comprise expenditure items that are not properly chargeable in the current financial period and that will be charged as expenditure in a subsequent period.

The increased requirements result from the application of a 5 per cent vacancy factor, compared with a 40 per cent delayed deployment factor in the 2004 05 budget.

(iii) Deferred charges comprise expenditure items that are not properly chargeable in the current financial period and will be charged as expenditure in a subsequent period.

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

(k) Deferred charges comprise expenditure items that are not properly chargeable in the current financial period and which will be charged as expenditure in a subsequent financial period.

(iii) Deferred income includes pledged contributions for future periods, advance sales realized under revenue producing activities and other income received but not yet earned

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).

(i) staying actions that are not stayed or extending the stay of action under paragraph (2) (a)

Any multi year contracts will be thoroughly reviewed to ensure that obligations that are not chargeable to the current biennium but will be chargeable as expenditures in future bienniums will be recorded as 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.

The computation of international staff costs reflects the application of a 5 per cent delayed recruitment factor.

Pledges received for future years are recorded as deferred income

(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

In accordance with United Nations system accounting standards, the organization has recorded commitments incurred against future financial periods as deferred charges (see note 13 below).

In accordance with United Nations system accounting standards, the organization has recorded commitments incurred against future financial periods as deferred charges (see note 13 below).

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