(1) as for those occurred in the reorganization of the enterprise, they shall be paid off in the undistributed profits, surplus reserves, capital reserves and paid in capital in turn or

(20) As regards capital reserves, it is required to list item by item the fluctuations in such reserves during the reporting period.

16. The United Nations as an Organization has no capital and it has no cash reserves.

Reserves and fund balances available for programme activities amounted to 115.0 million (reserves and fund balances for the Working Capital and Guarantee Fund, the Annual Programme and Supplementary Programme Funds).

Under option one, UNOPS relies on short term, rapid return portfolios to build its investment capital and reserves.

UNRWA began 1998 with depleted working capital, low cash reserves and no indication of a significant increase in overall income.

Nevertheless, the Agency ended 1996 with a fourth consecutive year end deficit in its approved budget and depleted cash and working capital reserves.

First, the flow of foreign investment could be reversed, and it was therefore useful to accumulate sufficient international reserves to counteract possible capital outflows.

Article 19 In case an enterprise enhances the paid in capital or converts the reversed capital or surplus reserves into paid in capital, the investors shall go through the related financial items and industrial and commercial registration of alteration after fulfilling the financial decision making procedures.

Reserves and

At the end of 1995, 22 industrial countries and 18 developing countries with access to international capital markets controlled 91 per cent of international reserves.

A wide range of official measures could be employed to support domestic demand while protecting medium term fiscal sustainability. And, to address volatile capital flows, countries should increase exchange rate flexibility, maintain adequate international reserves, and implement carefully designed capital controls.

Concurrently, repeated deficits depleted the Agency s working capital reserves, severely limiting its ability to withstand significant funding shortfalls except through further reductions in expenditure.

It was necessary throughout the biennium to draw upon the cash reserves of the working capital and special accounts to meet current operating requirements for the regular budget.

Reserves and fund balances

Reserves and fund balances

(21) As regards general risk reserves, it is required to the purpose of the establishment of risk reserves, sources of preparing such reserves, standards for calculating and preparing such reserves and accounting methods, etc.

(iv) special risk reserves, it is required to make disclosure of the purpose of calculating and preparing special risk reserves, sources for preparing such reserves, standards for calculating and preparing such reserves and accounting methods, etc.

In case surplus reserves are used for increasing capital, making up losses or distributing dividends, it is required to give the related resolution or basis.

The continued replenishment of the Working Capital Fund is a priority of the Organization to ensure that prudent minimum levels of cash reserves are maintained.

Reserves and fund balances available for programme activities amounted to 115 million (reserves and fund balances for the Working Capital and Guarantee Fund and the Annual and Supplementary Programme Funds). This represents barely six weeks of expenditure for the organization and reflects the delicate balance between operational needs and availability of funds.

Reserves

There has been a continued increase in the costly build up of precautionary reserves as a form of self insurance against volatility in international capital flows.

Total reserves and fund balances

Total reserves and fund balances

(c) Reserves and fund balances

Short term investments and reserves

The Company shall also make brief analysis on the preparation and use of risk reserves (including general risk reserves and special purpose risk reserves) during the current period.

Nor do large international reserves guarantee financial stability. There are better ways to enhance stability, from strengthening prudential supervision to taxing and controlling destabilizing capital flows and letting the exchange rate adjust.

80. UNRWA continued to face a critical financial situation characterized by large funding shortfalls for the regular budget and project accounts, continued enforcement of austerity measures and depleted working capital and cash reserves.

By 1987, all the major banks had strengthened their capital base and boosted their loan loss reserves, while smaller banks had sold their non performing loan portfolios on the secondary market.

No reserves.

Artificially low exchange rates, restrictions on capital flows, and excessively large currency reserves all create global imbalances. Any strategic partnership between Europe and Asia must encourage global economic responsibility based on cooperation and transparency.

Total liabilities, reserves and fund balances

Total liabilities, reserves and fund balances

(k) Liabilities and reserves and fund balances

(j) Liabilities and reserves and fund balances

(k) Liabilities and reserves and fund balances

The international reserves of Russia include foreign exchange reserves, gold reserves as well as the reserve positions and special drawing rights (SDRs) in the International Monetary Fund (IMF).

b Including management and administrative services that support all Agency programmes, as well as working capital reserves to be allocated to programmes during the budget biennium in addition to prior years' adjustments.

Moreover, the successive shortfalls in funding in recent years had led to a further depletion of the Agency s working capital reserves, representing the difference between assets and liabilities in the regular budget.

(l) Other reserves

(j) Operating reserves

Note 9. Reserves

Right. Any reserves?