Future sessional periods

Future sessional periods

Future sessional periods

Accounting for commitments against future financial periods

Unliquidated obligations for future periods Inter office vouchers in suspense (iv) Liabilities

Maintenance of record of commitments for future financial periods

(i) Other liabilities include pledged contributions for future periods

As a result, estimates for current periods tend to be more precise than projections made for future budget periods.

Deferred income consists of contributions received in advance for future periods and included the following (in United States dollars)

Those expenditure items include commitments approved by the Controller for future financial periods in accordance with financial rule 110.6.

(iii) Deferred credits include income received for future periods and income received but not yet earned

UNICEF will begin to acquire experience in secondary education, especially for girls, with a view to extending such cooperation in future plans periods.

Expenditure for the remaining periods is estimated based on previous experience, latest information available and future plans.

UNHCR agreed with the Board's reiterated recommendation that it monitor more accurately the commitments against future financial periods.

UNHCR agreed with the Board's reiterated recommendation that it monitor more accurately the commitments against future financial periods.

Interest income accrued from cash and term deposits not maturing until future periods is recorded as accounts receivable.

(ii) Commitments of the Organization relating to prior, current and future financial periods are shown as unliquidated obligations.

(xii) Deferred income includes pledged contributions received for future periods and other income received but not yet earned

(iv) Commitments of the Organization relating to prior, current and future financial periods are shown as unliquidated obligations.

Interest due from cash and term deposits made in the financial period but not maturing until future periods is recorded as accounts receivable.

In paragraph 30 of its report, the Board recommended that UNU complete its reconciliation of the deferred charges and accordingly record expenditures in the appropriate financial periods to ensure that expenditures classified as deferred charges pertained only to future financial periods.

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

In accordance with United Nations system accounting standards, the organization has recorded commitments incurred against future financial periods as deferred charges (see note 13 below).

In accordance with United Nations system accounting standards, the organization has recorded commitments incurred against future financial periods as deferred charges (see note 13 below).

The Committee requests that future performance reports for peacekeeping operations provide complete explanations of the reasons for recording expenditures in accounts for subsequent budget periods.

The Committee requests that future performance reports for peacekeeping operations provide complete explanations of the reasons for recording expenditures in accounts for subsequent budget periods.

The Committee requests that future performance reports for peacekeeping operations provide complete explanations of the reasons for recording expenditures in accounts for subsequent budget periods.

At a time horizon of a decade or two, the past performance of stocks and bonds is neither a reliable guarantee nor a good guide to future results. Periods like 1998 2008, in which stocks do relatively badly, are preceded by periods like 1978 1988 and 1988 1998 in which they do relatively well, and are in all likelihood followed by similar periods.

To fulfil the qualifying periods of 5 years and 15 years calendar months with contributory periods, substitute periods and periods resulting from the division of pension rights in case of divorce are used, and to fulfil that of 35 years, also calendar months with credited periods and considered periods.

The time periods in paragraph 156 (a) to (c) above are considered maximum time periods.

(ix) Income relating to future financial periods is not recognized in the current financial period and is recorded as deferred credits, as referred to in paragraph (m) (iii) below

periods

Periods

(iii) Expenditures for future financial periods are not charged to the current financial period and are recorded as deferred charges, as referred to in paragraph (l) (v) below

Only accurate monitoring over long periods of time can provide the data necessary to document trends and project potential of future pollution loads.

They include periods spent looking after young children, periods of further education, periods in which contributions were not paid because social insurance allowances, etc., were being received.

UNHCR has initiated additional steps (i.e. monitoring of multi year contracts) to ensure a more accurate monitoring of the commitments against future financial periods.

(iii) Deferred income includes pledged contributions for future periods, advance sales realized under revenue producing activities and other income received but not yet earned

Transition periods

Cloudy periods

(m) Commitments approved for future fiscal periods that are necessary in the interest of UNIDO, in accordance with financial rule 109.6, are disclosed in the notes to the financial statements of the respective fund.

Funds received or pledges recorded as receivable, attributable to future financial periods and, therefore, not credited to the income account of the period reported on.

Periods of leave without pay are deductible from the above service periods.

169. Periods for the assessment of the right to the old age pension are divided into contributory periods and non contributory periods.

The Committee recommends that, in future, the reasons for this treatment of expenditures be clearly explained, and an indication given if any corresponding savings were realized with regard to previous periods.