(i) as regards receivables, it is required to separately list the details of receivable management fee, other receivables and advanced payments

(b) Existing receivable means a receivable that arises upon or before conclusion of the contract of assignment and future receivable means a receivable that arises after conclusion of the contract of assignment

(3)loans and the account receivables and

(3)loans and account receivables.

(1)loans and accounts receivables

Rule 107.4

Apart from the estimated uncollectable amounts, recorded under the provision for doubtful accounts receivable, we expect all significant accounts receivable at 31 December 2004 to be collected.

Figure 13 Non receipt delay in receipt of benefits

(a) Such sums as may be necessary to finance budgetary appropriations pending the receipt of contributions sums so advanced shall be reimbursed as soon as receipts from contributions are available for that purpose

(a) Individually as receivables to which the assignment relates or

Kosovo wide billings and collections by publicly owned enterprises are increasing, approaching 100 per cent for PTK (collections up 5 per cent to 70 per cent) 84 per cent for water sector utilities (collections up 15 per cent to 50 per cent) 60 per cent for KEK (collections 32 per cent).

Income section 2

Income section 1 Income from staff assessment

(b) If payment in respect of the assigned receivable is made to the assignor, the assignee is entitled to payment of the proceeds and also to goods returned to the assignor in respect of the assigned receivable and

(a) If payment in respect of the assigned receivable is made to the assignee, the assignee is entitled to retain the proceeds and goods returned in respect of the assigned receivable

Outstanding contribution pledges

Assignment of receivables

Recovery of payments

In addition, a comprehensive review of the receivable and payable accounts is being conducted to prevent netting off of the accounts payable against the accounts receivable and vice versa.

Funds received for future years for purposes specified by donors are considered deferred income and recorded as contributions received in advance .

Provision for uncollectible contributions receivable

2. A right securing payment of the assigned receivable is transferred under paragraph 1 of this article notwithstanding any agreement between the assignor and the debtor or other person granting that right, limiting in any way the assignor's right to assign the receivable or the right securing payment of the assigned receivable.

Advances to be recovered

Contributions received in advance

(i) Accounts receivable other

No ex gratia payments were made in 2004.

(e) Accounts receivable other

(a) Such sums as may be necessary to finance budgetary appropriations pending the receipt of contributions sums so advanced shall be reimbursed as soon as receipts from contributions are available for that purpose

3. If the debtor receives more than one payment instruction relating to a single assignment of the same receivable by the same assignor, the debtor is discharged by paying in accordance with the last payment instruction received from the assignee before payment.

Recognizing further that there is a need to address and promote conditions for cheaper, faster and safer transfers of remittances in both source and recipient countries, and the need to facilitate the potential of their productive use in recipient countries by beneficiaries that are willing and able to do so,

The Fund relies on three sources of income (a) employers' contributions (b) employees' contributions and (c) investment income.

Aging analysis of contributions receivable

4. Paragraphs 2 and 3 of this article apply only to assignments of receivables

Accounts receivable are presented in statement II, net of a provision of 2,581,147 for doubtful accounts receivable comprising

Further to contributions received in advance, pledges amounting to 153,212,000 have already been received for future years.

(c) Except where a paid cheque is returned by the bank or a debit advice is received from the bank, a payee's written receipt shall be obtained for all disbursements.

(c) If payment in respect of the assigned receivable is made to another person over whom the assignee has priority, the assignee is entitled to payment of the proceeds and also to goods returned to such person in respect of the assigned receivable.

In practice, Protection of Information Section did not wait for proof of payment. As a consequence, outstanding receivables for issues No. 10 and 11 amounted to 72,035 while payments received amounted to 52,221, as at May 2004.

In practice, the Protection Information Section did not wait for proof of payment. As a consequence, outstanding receivables for issues No. 10 and 11 amounted to 72,035 while payments received amounted to 52,221, as at May 2004.

A provision for a possible write off of this receivable is included in accounts payable.

These audits are risk oriented and are designed to ensure the collection of any tax due.

(iii) Moneys accepted in respect of which no purpose is specified are treated as miscellaneous income

(b) In any other manner, provided that they can, at the time of the assignment or, in the case of future receivables, at the time of conclusion of the original contract, be identified as receivables to which the assignment relates.

(e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits such advances shall be repaid as soon as credits are available in the Tax Equalization Fund

Note 12 Other receivables