Deferred chargesc

(m) Deferred charges.

Note 4. Deferred charges

Other receivables and deferred charges

Note 9. Accounts receivable and deferred charges

(k) Deferred charges shown under other assets

(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

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

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

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.

Income, deferred

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.

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

Deferred retirement benefit

(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.

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

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

Note 13. Deferred income

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).

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

(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.

(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.

(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.

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.

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

Deferred credits and other liabilities

(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

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.

(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)

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

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.

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

They were incorrectly classified as deferred charges accounts and were not separately disclosed in the financial statements.

(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)

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)

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

However, Other assets, including deferred charges, will be disclosed in line with paragraph 49 (iv) of the United Nations system accounting standards, as applicable.

(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)

(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.

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.

(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.

(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