The Board accepts that exchange losses arising from voluntary contributions may properly offset the income.

These included losses of field office equipment valued at 32,267 arising from political turmoil in the countries concerned.

Losses and gains on exchange arising from the payment of voluntary contributions from Governments shall be recorded as a debit or credit to such contributions.

The losses are based on the original cost of the properties and include write offs arising from shortfalls, theft, damage and accidents.

(2)The profits and losses arising from the change in the fair value of a sellable financial asset shall be included directly in the owner s equity with the exception of impairment losses and the gap arising from foreign exchange conversion of cash financial assets in any foreign currency, and when the said financial asset is stopped from recognition and is transferred out, it shall be recorded into the profits and losses of the current period.

32.1 A compensation mechanism shall be established to compensate social and economic losses arising from implementation of the present instrument sustained by Annex III Parties.

The Board accepts that exchange losses arising from voluntary contributions may properly offset the income. 38. The Board recommends that the UNDP financial regulations be amended to require exchange losses arising other than from voluntary contributions to be charged as expenditure, as suggested by United Nations Accounting Standards, paragraph 29, and in line with practice adopted by United Nations Headquarters.

Some experts endeavoured to quantify the losses arising from inefficiencies, which in the example of textiles could amount to more than 12 per cent of total value.

51. The legal consequences arising from an international crime were different from those arising from international delicts.

Preparation of relief plans to deal with hardship arising from natural disasters and the effects of war, occupation and armed conflict, such plans to include specific measures to be taken by Governments to avoid human losses, minimize and limit material damage, and mitigate the impacts arising from these situations

The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.

The representative of the Secretary General noted that the insurance coverage related to losses arising from dishonesty by employees in the custodian or sub custodian banks, including forgery and fraud.

(1)The profits and losses, arising from the change in the fair value of the financial asset or financial liability which is measured at its fair value and of which the variation is recorded into the profits and losses of the current period, shall be recorded into the profits and losses of the current period

Recommendations arising from this evaluation

(c) preventing disputes from arising

(c) Preventing disputes from arising

In accordance with rule 205.2 of the Financial Rules of the Fund, losses and gains on exchange arising from the payment of voluntary contributions from governments are recorded as credit or debit to such contributions.

Consideration of matters arising from in

ACTION ARISING FROM THE SECOND SESSION

quot Compensation mechanism quot means the mechanism which shall be established by this Protocol to compensate social and economic losses arising from the implementation of the present instrument sustained by Annex III Parties.

(c) Seek to amend the financial regulations to require exchange losses arising other than from voluntary contributions to be charged as expenditure, in line with practice adopted by United Nations Headquarters (para. 24)

4. Action arising from the second session.

4. Action arising from the second session

8.9 quot Compensation mechanism quot means the mechanism which shall be established by this Protocol to compensate social and economic losses arising from the implementation of the present instrument sustained by Annex III Parties.

UNFPA should amend the financial regulations to require exchange losses, other than those arising from voluntary contributions, to be charged as expenditure, in line with practice adopted by United Nations Headquarters (para. 9 (c)).

Article 38The profits and losses arising from the change in the fair value of a financial asset or financial liability shall be dealt with according to the following provisions, unless it is related to hedging

IV. ACTION ARISING FROM THE SECOND SESSION 16

Chapter IV ACTION ARISING FROM THE SECOND SESSION

Item 4. Action arising from the second session

opportunities arising from the Uruguay Round Agreements so

It denied the Palestinian people the right to compensation for losses arising from the construction of the separation wall and deprived the Arab population of the occupied Syrian Golan of the right to their natural resources.

human rights of the economic adjustment policies arising from

a.m. Item 4 Action arising from the second session

IX. MATTERS ARISING FROM THE UNITED NATIONS GENERAL ASSEMBLY

8. Matters arising from the United Nations General Assembly

VIII. MATTERS ARISING FROM THE UNITED NATIONS GENERAL ASSEMBLY

arising from the Uruguay Round Agreements so as to

and Development and arising from or related to reports

Article 46Where a sellable financial asset is impaired, even if the recognition of the financial asset has not been terminated, the accumulative losses arising from the decrease of the fair value of the owner s equity which was directly included shall be transferred out and recorded into the profits and losses of the current period.

Conscious of the serious dangers arising from persistent violation and grave breaches of the Convention and the responsibilities arising therefrom,

We will explain the main new provisions arising from it.

(c) Other matters arising from the international drug control treaties.

A specific mechanism to meet the financial requirements for adjustment challenges arising from, inter alia, preference erosion, textile quota elimination, the commodities problematique, and Government revenue losses, could be met through the creation of an Aid for Trade fund.

A compensation mechanism shall be established to compensate social and economic losses arising from implementation of the present instrument sustained by Annex III Parties Note to reader See paragraph 257 on Parties included in Annex III in this proposal.

Four individual claimants that were identified as overlapping with four E4 claimants assert new or greater losses in respect of E4 claims and have provided evidence that reduced the risk of overstatement arising from evidentiary shortcomings in the E4 claims.