(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.

Another study of longlining in the Atlantic and Gulf of Mexico found that full time longline vessels lost on average a total of about 3,500 per year and part time longline vessels lost 23,500 per year, although these losses may not be apparent due to subsidization of the longline fishery.

Deferred credits and other liabilities

(k) Deferred charges shown under other assets

Deficit (surplus)

(31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits.

Income, deferred

Difference (surplus deficit)

Deferred retirement benefit

Deferred chargesc

(m) Deferred charges.

This was because the cumulative deficit in reserve had decreased from minus 4.2 million to minus 3.8 million and there was a continued recovery in the values of assets such as construction costs.

Valuation results surplus (deficit)

Note 4. Deferred charges

Note 13. Deferred income

(1) to fetch up the losses of the previous year

Pledges received for future years are recorded as deferred income

(b) Surplus deficit position of the fund

c Excludes deferred credits of 127.4 million, being expenditures reimbursable by Member States.

Due from UNAVEM b Comparative figures are reclassified to conform to current presentation.

However, such flat taxes may significantly reduce the progressive impact of taxation.

There is no risk, gain or loss to the Fund itself as a result of this arrangement.

Other receivables and deferred charges

A 2005 study of 20 Hawaii based longline vessels found an average loss of 39,897 per vessel.

The notification also said that the overseas investors actually recovered the direct investment which enjoyed the policy treatment of temporary exemption from withholding income tax via equity transfer, repurchase and liquidation. The deferred tax should be reported and paid to the tax department according to stipulated procedures within 7 days after actually collecting relevant payments.

In fact, 48 percent of the swordfish vessels lost money that year.

In case the pretax profit gained within the prescribed number of years is insufficient to fetch up the loss, such losses shall be fetched up with the after tax profit gained in the following years or with the surplus reserves after being discussed by the investors.

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

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

Formerly, such balance had been treated as deferred charges pending an accounting by IAEA of the unspent balance.

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

Thus, goods in transit to and from Paraguay can now remain in storage without payment of duties, taxes and other levies for up to 180 days, extendable for a further 90 days.

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

The presentation of deferred charges in previous financial statements included inter office transactions pending processing, which is now shown as a separate category

(5) where the fund is for making up loss, relieving loss or other purposes, it shall be dealt with as an income of the enterprise.

They wished to entrap him, but We made them greater losers.

And they wished to cause him harm, so We made them the greatest of losers.

They desired to outwit him so We made them the worse losers,

And they intended to do him an evil, but We made them the worst losers.

And they wanted to harm him, but We made them the worst losers.

They planned to harm him, but We made them the worst losers.

They had sought to do evil to him, but We caused them to be the worst losers,

And they wished to set a snare for him, but We made them the greater losers.

They plotted to harm him, but We made them the biggest losers.