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

(3)loans and the account receivables and

(3)loans and account receivables.

(1)loans and accounts receivables

expected recoveries

Other receivables

VI. Other Receivables

(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

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

In addition, 6,716 was received under interorganization arrangements, 541,805 under programme support income and 94,512 under interest and other income, bringing the total income to 999,792.

Due from UNPREDEP

Due by other funds 1 862 048

Revenue collected is pooled and shared by the group.

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.

All commitments against resources of future financial periods have been disclosed as required by the United Nations System Accounting Standards.

Provision is made for account receivables for which no reasonable expectation of recovery exists.

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

(ii) Refunds of expenditures charged to prior fiscal periods are credited to miscellaneous income

Due from UNMIBH

Note 6. Inter fund balances receivable

Figure 1 Contributions received, by regional group

Remittances received during 2004 against this allotment advice amounted to 26,400,000.

Figure 1 illustrates the contributions and pledges received during the period by regional group.

Due from UNTAES

The Institute received contributions from the Government of Sweden for project financing and from the United States for a specific project.

(3) An assignment of receivables is effective to transfer the rights to cash received upon collection or other disposition of receivables, provided that the cash may be identified as proceeds of the receivables.

(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

If other officials receive money intended for the Tribunal, they must immediately convey this money to an official authorized to issue an official receipt.

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Due from the United Nations General Fund

(ii) Monies accepted in respect of which no purpose is specified

Note 3. Pledges receivable from Governments

V. Due from United Nations Agencies

Weapons collection in exchange for development projects

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

In certain cases, when the Organization received a sum in full or partial settlement of an item of accounts receivable, the Integrated Management Information System (IMIS) was not able to match or correlate this sum with the corresponding item of accounts receivable.

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

(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

Due from UNMLT

Due from UNOSOM Due from UNTAC

Due from the United Nations General Funda

Due from the United Nations General Fundd

The accounts receivable balance comprises the following (in United States dollars)

Accounts receivable included the following (in United States dollars)

(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