The present report summarizes the overexpenditures caused by write offs, cancellations, and or refunds of pledges, revaluations of contributions, and other charges.

Recommendation for funds to cover overexpenditures due to write offs, refunds, cancellations, revaluations and other charges for completed projects financed by other resources

Recommendation for funds to cover overexpenditures due to write offs, refunds, cancellations, revaluations and other charges for completed projects financed by other resources

Recommendation for funds to cover overexpenditures due to write offs, refunds, cancellations, revaluations and other charges for completed projects financed by other resources 6 (c)

More cancellations.

Six cancellations.

Refunds received from supplier

(f) Refunds of overpaid taxes

I keep thinking about those dreadful cancellations.

Savings on or cancellations of prior period obligations

(i) Refunds of expenditure charged to prior financial periods

a Includes adjustments to prior year contributions and expenditure and cancellations of prior year obligations.

(c) direct refunds of expenditures made during the financial period

(b) Direct refunds of expenditure, charged in the same financial period.

The Government was also in arrears in paying vendors, workers and personal income tax refunds.

It includes refunds of the prior years apos expenditure and gains on the translation of currencies.

Refunds of expenditure of prior financial periods shall be credited to miscellaneous income.

quot Charged in the same financial period quot was added for expenditure refunds.

It corresponds to refunds of the prior years apos expenditure and gains on the translation of currencies.

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

Expenditure refunds of the same financial period are credited to the original charge and not to miscellaneous income.

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

Savings on prior biennium s obligations Refunds to donors and transfers (to) from other funds, net Fund balances, 1 January

(iii) Refunds of expenditures which had been charged in the same financial period against the budgetary accounts are credited against the same accounts, but refunds of expenditure relating to the prior financial periods are credited to miscellaneous income

But fears of mass cancellations have failed to materialise and some organisers say there has even been a last minute surge.

a Includes expenditure, adjustments for prior periods, transfers to and from reserves for allocation, refunds to donors and transfers to other funds.

Income tax refunds are charged to the year in which they are made to the staff member.

Income tax refunds are charged to the year in which they are made to the staff member

In the absence of such well founded reasons, cancellations will be effected automatically at the year end closure of accounts.

It was decided to gradually remove trade distorting measures of support in agriculture as well as the export refunds.

Between that date and 1 August 1998, further allocations and some cancellations were made, leaving a balance of 4.9 million available for the remainder of the year.

The Board recommends that the Administration assess the reasons for the increase in savings and cancellations of prior year unliquidated obligations and implement measures to address the shortcomings.

Refunds of expenditures charged to prior financial periods, net gains on exchange and proceeds from the sale of surplus property, are credited to miscellaneous income.

Member States credits for staff assessment income not required to meet the cost of income tax refunds (non United States share)

In view of expected refunds to this Fund, UNHCR has also reduced the operating level of this Fund to 8 million.

71. In a number of instances the Unit had, since the establishment of its database in 1994, detected overpayments and duplicated claims and had made appropriate recoveries, cancellations and adjustments.

In the absence of such well founded reasons, cancellations will be effected automatically at the time of the year end closure of accounts.

Miscellaneous income includes income from sale of used or surplus property, refunds of expenditures charged to prior periods, settlement of insurance claims, and other sundry income.

a The difference in expenditures is due to the fact that the PP Trust Fund accounts reflect credits from cancellations of prior year obligations

For 1996, miscellaneous income is estimated at 375,000 with 270,000 relating to refunds of expenditures of prior years and 105,000 for gains on the translation of currencies.

Refunds to donors In accordance with terms and conditions stipulated in funding agreements, donors were refunded amounts surplus to the requirements of specific projects which were completed.

14. Miscellaneous income includes income from sale of used or surplus property, refunds of expenditures charged to prior periods, settlement of insurance claims, and other sundry income.

There had been insufficient clarification of how the numerous postponements, delays and cancellations would affect the capacity of the Organization to implement mandates entrusted to it by intergovernmental organs.

The commentator from Japan cited a JETRO survey in November 2003, which highlighted certain weaknesses, namely frequent change of governments regimes, the labour laws, slow VAT refunds and poor infrastructure.

The reduction of the export refunds and of the subsidized export quotas will increase the chances of the developing countries becoming more actively involved in the world market in future.