Income, deferred

Deferred retirement benefit

Deferred chargesc

(m) Deferred charges.

Note 4. Deferred charges

Note 13. Deferred income

Deferred credits and other liabilities

Other receivables and deferred charges

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

(k) Deferred charges shown under other assets

The establishment of a Personnel Conduct Unit at Headquarters will require 8 additional posts estimated at 994,200 for the post and non post resources, including a delayed recruitment factor of 50 per cent.

(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.

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

, 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

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

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

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).

1 Public Information Officer (P 4)

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

(2) the top five shareholders' name, proportion of stock, and whether their stocks have been mortgaged or frozen and

Indian equity participation is largely majority owned.

Big man, and he had hair, in his words, down to his ass.

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

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

After the transaction is completed, Geely Holding will own 8.2 of the Volvo Group, becoming its largest shareholder and holding 15.6 of the voting rights.

(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 charges shall be transferred to the appropriate account when the necessary appropriations and funds become available.

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.

It should be noted that the Department of Statistics defines foreign controlled companies as either wholly owned (100 per cent) or majority owned (at least 50 per cent of paid up shares).

Deputy Special Representative of the Secretary General

I own 51 percent of the voting stock.

Ownership and shareholder rights

2 Actually control 5 equity or more of the securities firm by holding equity of the shareholders of the securities firm or by any other means.

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

Widely held and controlled companies differ considerably in the governance problems their investors face. In widely held firms, the concern is about opportunism by managers, who exercise de facto control in controlled firms, the concern is about opportunism by the controlling shareholder at the expense of minority shareholders.

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.

2 Long term Equity Investments