IV. Voluntary Contributions Receivable

Aging analysis of contributions receivable

Provision for uncollectible contributions receivable

Note 9 Voluntary contributions receivable

Contributions receivable from Member States

Contributions receivable from Member Statesb

Contributions receivable from Member Statesc

Contributions receivable and in kind contributions (off balance sheet)

Voluntary contributions receivable and unrecorded liabilities

Voluntary contributions receivable from Member States

Assessed contributions receivable from Member Statesc

Voluntary contributions receivable from Member Statesd

Voluntary contributions receivable from Member Statesg

Assessed contributions receivable from Member Statesg

Assessed contributions receivable from Member Statesd

Voluntary contributions receivable from Member Statese

Note 3. Explanatory notes on assessed contributions receivable

The amounts receivable under this mechanism are not included in the contributions receivable shown under note 34.

Statement XXVII (concluded) Assessed contributions receivable from Member States

c. Other liabilities comprise Contributions receivable for future years

This includes contributions receivable in the amount of US 1,447,600.

Schedule 5. Ageing of contributions receivable at 31 December 1997

Table V.1 Outstanding contributions receivable (Thousands of United States dollars)

The voluntary contributions receivable balance in Statement II represents contributions outstanding from donors after year end currency revaluation, the details of which are reflected in Schedule 1 for 2004 and Schedule 2 for prior years. The ageing of contributions receivable is as follows

Income from investment of new contributions receivable from 1 July 1995 to 31 December 1997

This amount is included in the contributions receivable amount of 5,349,272 shown in note 34.

36. Contributions receivable for current and prior years totalled 156,376,000 as of 31 December 1997.

Assessed contributions amounting to US 4,284,502 and or representing 25 per cent of the total contributions receivable in the biennium were outstanding.

Allocations exceeding regular, cost sharing and sub trust fund resources amounting to 780,106, 1,196,244 and 1,926,247 respectively were issued on the basis of contributions receivable from Governments in the amount of 2,039,006, 2,317,843 and 2,626,561 respectively. These amounts are included in the contributions receivable of 6,983,410 shown in note 34. Contributions receivable shown in note 34 do not include pledges for future years amounting to 1,571,187.

Assessed contributions receivable from Member States have been outstanding for the periods indicated in table V.1 below.

At 31 December 1997, the following amounts were receivable for cost sharing, and government cash counterpart contributions projects.

Unspent allocations exceeding cost sharing resources of 1,747,501 were issued on the basis of contributions receivable totalling 3,552,131.

Schedule 4. Contributions receivable for general resources, supplementary funds and emergency relief and rehabilitation at 31 December 1997

4. UNICEF should establish a reserve for its doubtful contributions receivable to ensure an accurate disclosure of its realizable assets.

Resettlement and reintegration of refugees and displaced persons. Unspent allocations for five sub trust funds exceeded their available resources in the amount of 2,493,840. Contributions receivable for these sub trust funds amount to 767,606. This amount is included in the contributions receivable of 4,959,000 shown in note 34.

The provision represents contributions receivable from Member States for prior bienniums and from new Member States at the balance sheet date.

(a) Contributions receivable from Member States as at 30 June 1996 are shown in most peacekeeping financial statements only in total.

(a) Contributions receivable from Member States as at 30 June 1997 are shown in most peacekeeping financial statements only in total.

(v) The assessed contributions receivable shown in statement V exclude 16.6 million in unpaid assessed contributions to the regular budget by China for the period up to 24 October 1971.

(b) Voluntary contributions from Governments receivable. The following table is an aged analysis of the pledged contributions unpaid (in thousands of United States dollars) included in statement II at 31 December 1997.

The assessed contributions receivable shown in statements XXX and XXXI exclude 6.7 and 5.3 million, respectively, in unpaid assessed contributions to ONUC and UNEF by China for the period ending 24 October 1971.

(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

(i) Contributions in kind received or receivable and the value thereof are not accounted for, but disclosed in the notes to the financial statements.

The assessed contributions receivable shown in statements XLIII and XLIV exclude 5.3 million and 6.7 million, respectively, in unpaid assessed contributions to UNEF and ONUC by China for the period ending 24 October 1971.

Accrued interest receivable