In addition, none of them have financial or fixed assets in the country.

(n) Fixed. assets.

Note 7. Fixed assets

UNOPS received a disclaimer on its 2002 2003 financial statements for failing to properly tag and inventory its fixed assets or non expendable assets.

23 Transfer of Financial Assets

23 Transfer of Financial Assets.

Financial and economic assets freeze

Chapter II Classification of Financial Assets and Financial Liabilities

Article 9The financial assets or liabilities meeting any of the following requirements shall be classified as transactional financial assets or financial liabilities

Article 56The financial assets refers to the following assets of an enterprise

Examples include Fixed Assets, Long term borrowings, Accounts payable, Accounts receivables, Cash and Bank Balances.

(4)financial assets available for sale.

Chapter VI Impairment of Financial Assets

Freezing of economic and financial assets

(a) Fixed assets are not reported in Statement III Assets and Liabilities. They are summarized below at original cost values (in United States dollars)

No such funds, financial assets or economic assets have been frozen or unfrozen.

Article 18The sellable financial assets refers to the non derivative financial assets which are designated as sellable when they are initially recognized as well as the financial assets other than those as described below

Chapter VIII Definition of Financial Assets, Financial Liabilities and Equity Instruments

In case the Company has intention to dispose fixed assets, it shall give a description on the name, book value and fair value of the fixed assets to be disposed, the estimated disposal expenses and the planned disposal time, etc.

Article 17 Loans and accounts receivable refers to the non derivative financial assets for which there is no quoted price in the active market and of which the repo amount is fixed or determinable.

(a) Financial and human resources, including existence of assets

(4) As regards tradable financial assets, it is required to separately list the beginning of period and end of period fair value of tradable bond investment, tradable equity instrument investment, financial assets which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial assets and other tradable financial assets.

Article 26 An enterprise shall set up a system on the purchase and construction, use and treatment of fixed assets.

To rectify this internal control weakness, UNOPS must properly tag its fixed assets in both headquarters and its field offices.

The Palestinian claimant did not claim for the printing press and other fixed assets of the business as he acknowledged that the Kuwaiti licence holder was the owner of these assets.

Most U.S. families had both financial assets and real estate assets. At that time, almost all household assets of the low income families were real estates, while the majority assets of the top 20 high income families were financial assets. As a result, poorer people in the United States have higher debt ratio.

Where the disposal of its major fixed assets refers to the adjustment of enterprise business or assets restructuring, it shall be carried out according to the scheme for business adjustment or assets restructuring as discussed and approved by the investors.

Capacity building of the PPAF will support operating costs, staff training, technical assistance for various studies and cost of fixed assets.

(1)The term for holding the financial assets is not definite

The Board also recommended that UNRWA adjust note 14, Other fixed assets, by 4.7 million to reflect the differences in asset values.

Identification of beneficial owners of accounts, corporate bodies and other financial assets

Movement details for land and building construction work in progress and other fixed assets has been disclosed in the notes to the accounts.

The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of PSD.

The financial assets which have suffered from an impairment loss in any single amount shall not be included in any combination of financial assets with similar risk features for any impairment test.

Article 30The financial assets and financial liabilities initially recognized by an enterprise shall be measured at their fair values.

The amounts fixed in the agreements between the Fund and the custodians had showed inconsistencies in the amounts fixed in the agreements in relation to the assets in the custody or control of the custodians, which ranged between 0.2 and 8.2 per cent of the market value of the assets held by the Fund s custodians.

Measures under the Law on Measures against the Financing of Terrorism (LMFT) include freezing of funds and other financial assets or economic resources, and ban on the access to financial services, funds and other financial assets or economic resources available.

No financial assets belonging to the listed individuals and entities have been reported.

This has now been implemented, with some of the fixed assets reserved for the national Human Rights Commission and others distributed to local NGOs.

The Committee was informed, upon enquiry, that the mission had initially attempted to utilize the fixed assets module of the Reality Procurement Support System.

An enterprise shall, when purchases or constructs fixed assets or makes materially technical renovations, conduct a study of feasibility, go through the financial decision making procedures under the internal examination rules, and determine and implement the responsibilities for decision making and implementation.

(1)the financial assets which are measured at their fair values and the variation of which is recorded into the profits and losses of the current period, including transactional financial assets and the financial assets which are measured at their fair values and of which the variation is included in the current profits and losses

(6)the contractual rights to non derivative instruments which must be settled or may be settled by the enterprise with its own equity instruments in the future, excluding the contractual rights to the derivative instruments for which the enterprise will exchange for a fixed amount of its own equity instruments with a fixed amount of cash or any other financial assets.

(4)the contractual obligations to non derivative instruments which must be settled or may be settled by the enterprise with its own equity instruments in the future, excluding the contractual obligations to the derivative instruments for which the enterprise will exchange for a fixed amount of its own equity instruments with a fixed amount of cash or any other financial assets.

Article 39For the financial assets and financial liabilities measured at the post amortization costs, the profits and losses that arise when such financial assets or financial liabilities are terminated from recognition, or are impaired or amortized, shall be recorded into the profits and losses of the current period.