b Total liabilities.

(k) Liabilities and reserves and fund balances

(j) Liabilities and reserves and fund balances

The existing international strategies for debt reduction and rescheduling were insufficient to alleviate the debt burden of heavily indebted poor countries.

In addition, however, the level of external debt, the debt service burden, and the availability of foreign assistance assume particular importance in Africa.

As for the debt itself, its weight must not be greater than two and a half times the value of exports.

Liabilities consisted of unliquidated obligations of 769,464.

3. External debt of the heavily indebted poor countries (HIPCs), 1992 1996

This resulted in overstatement of both assets and liabilities by the same amount.

The Territory's foreign debt stood at 50 million, while the domestic debt was estimated at 40 million.5

His delegation therefore supported the application of the debt burden adjustment based on the debt stock approach.

The debt burden adjustment was an integral part of the scale methodology, for external debt not only affected a country's capacity to pay but also placed a significant burden on its economy.

Moreover, China now holds a massive volume of overseas assets and liabilities its non financial corporations have borrowed as much as 1 trillion abroad. As devaluation causes businesses debt burdens to grow in renminbi terms, the risk of non performing loans and bankruptcies rises.

Fiscal year ending 30 September

213. Multilateral debt accounts for a high proportion of the external debt of a number of heavily indebted developing countries.

This raises the question of the adequate level of debt relief which would truly allow debtor countries to grow out of their debt problems.

(b) The amount to be apportioned according to the ratio of the liability of active participants in the terminating organization to that of the entire Fund shall be calculated as the market value of the assets of the Fund as at 31 December 1998, minus the pensioners liability calculated under subparagraph (a) above

In Niger, no provisions existed concerning the debts and liabilities of judges, irrespective of the amount involved.

Meanwhile, the volume of bonds outstanding declined by 13 per cent and its share in total external debt fell to 14 per cent.

Indebtedness must also be properly incorporated into the scale methodology.

10.2 (c) (ii) A statement of assets, liabilities, and reserves and fund balances

10.2(c)(ii) A statement of assets, liabilities, and reserves and fund balances

7. In mid 1998 the territorial Government was approximately 600 million in debt.

Category 1 financially quantified data relating to environmental liabilities and provisions exceptional environmental costs green levies and taxes

He supported the reduction of the floor rate to 0.001 per cent, the maintenance of the ceiling at 25 per cent, and the practice of basing the low per capita income adjustment and the debt burden adjustment on the actual volume of debt of Member States.

To address the debt burden problem, many African countries at first resorted to repeated debt rescheduling which focused on debt service flows, resulting in steadily increasing debt stocks and related service payments.

The debt burden adjustment should be retained as an element of the scale methodology because external debt had a substantial impact on Member States' capacity to pay.

The data on foreign bank debt of those countries (see table 5) provide an indication of that concentration, with short term liabilities representing more than 60 per cent of the total at the end of 1997.

The burden of external indebtedness is one of the most serious obstacles to progress.

36. Africa s external debt burden is the highest among developing countries in terms of the ratio of external debt to GDP and its debt service ratio.

An integrated asset liability structure is needed that also encompasses domestic debt and off balance sheet items.

b Total public debt denominated in pesos and foreign currency.

Section 1514 provides for additional time to be given to foreign creditors with respect to notice and submission of claims.

Regarding liabilities for accrued annual leave and repatriation grants, UNITAR has continued to build up a dedicated reserve that is expected to cover total liability by six or seven years.

Table I.3 Available cash versus liabilities as at 30 June 2005 active missions

The remainder of the total external debt stock of Iraq, approximately 80 billion, is largely owed to official Arab bilateral and commercial creditors.

In Yemen, total external debt has been rising as a result of substantial budget deficits. That process appears to have accelerated in 2004, and total external debt is estimated at some 6.6 billion.

The external debt of SSA amounts to roughly 10 per cent of the total debt owed by developing countries to official creditors.

The burden of external debt, which we inherited, needs to be addressed.

The table below presents the evolution of total external debt of the public sector, with a breakdown of creditors.

As a group, those countries debt burden remains severe, with a debt stock to export ratio of well over 300 per cent (far above the 200 per cent threshold used to indicate a debt overhang) and a debt stock to GNP ratio of 127 per cent in 1996 after several years of improvement.

(d) The debt burden approach employed in the scale of assessments for the period 1995 1997

(d) The debt burden approach employed in the scale of assessments for the period 2004 2006

49. Mr. Tcholakov (Bulgaria) said that the element of debt burden adjustment should be retained in any future scale of assessments as an additional incentive for debt repayment discipline.

The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of PSD.