For example, in respect of general stores, assets transferred were valued at 5.3 million whereas acknowledgements were received in an amount of 7.8 million, some 2.5 million in excess of the assets recorded as transferred.

The assets disposed of in the Mission area amounted to 3.7 million.

In UNICEF, current assets of 716 million exceeded current liabilities of 528 million by 188 million, disclosing a liquidity ratio of 1.36 to 1.

New assets were purchased for 57 million, of which 21 million was for field offices.

In UNHHSF, the ratio of current assets of 17.4 million to current liabilities of 12.0 million was 1.46 to 1.

8. Statement II shows that combined assets amounting to 325.2 million and combined liabilities of 13.6 million. The assets included 10.9 million, representing pledged contributions to the University receivable from Governments, the details of which are given in schedule 2.1.

a This balance of liquid assets is additional to investments held for the operational reserve ( 154 million in 2004, 142 million in 2003).

As at 30 September 1997, the Logistics Base had recommended to Headquarters for disposal action assets valued at 11.2 million, which included assets beyond economic repair ( 1.14 million), motorcycles and spare parts ( 8.4 million) and expired medical supplies ( 0.9 million).

86. The Division audited assets of 147 million, income of 36 million and expenditures totalling 1.2 billion.

Cash assets as at 30 June 2004 amounted to 26.3 million.

The Section manages assets valued at approximately 400 million and equipment and services estimated at 150 million annually.

Group II, shown in annex I.C to the present report, consists of assets with an inventory value of 0.9 million (depreciated value of 0.5 million) and represents 2 per cent of the total value of ONUMOZ assets.

30. According to the administering Power, as of September 1996, the assets of the Bermuda banks stood at 13,328 million Bermuda dollars (B ).8 They included cash and demand deposits, B 460 million time deposits, B 5,035 million investments, B 4,916 million, loans and advances, B 2,254 million premises and equipment, B 222 million and other assets, B 441 million.

The assets to liabilities ratio was down from 2.4 at the end of 2003 to 2.1 at the end of 2004, with assets of 264 million and short term liabilities of 123 million.

The assets to liabilities ratio was down from 2.4 at the end of 2003 to 2.1 at the end of 2004, with assets of 264 million and short term liabilities of 123 million.

These assets, worth 2,319,386, bring the total of assets frozen in the 32 States that have reported taking action to close to 91 million (at June 2005 exchange rates), excluding the assets frozen in five States that did not specify amounts.

20. At 31 December 1997, the current assets of UNICEF, amounting to 716 million, exceeded current liabilities of 528 million by 188 million, disclosing a liquidity ratio of 1.36 1.

The total housing assets as at 31 December 2004 were 16.3 million, no change from 2003.

The inventory value of the Observer Mission s assets as at 15 February 1998 was 14.6 million.

The Engineer Stores include all assets and expendables for SDS current value at US 13 million rising to US 38 million when fully stocked, United Nations Reserve US 8.5 million, and UNLB stock US 3 million.

This was because the cumulative deficit in reserve had decreased from minus 4.2 million to minus 3.8 million and there was a continued recovery in the values of assets such as construction costs.

14. In disposing of United Nations assets, the mission conducted an international auction, which realized a net income of 1.6 million (as compared with an estimated residual value of 7.2 million).

The inventory value of the Operation apos s assets as at 30 April 1995 was 38.5 million.

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

As detailed in annex I.B, group I comprises 83 per cent of all assets and has an inventory value of 32.0 million.

For example, in UNPF, United Nations owned assets with an original value of approximately 64.7 million were still awaiting write off approval.

Without a clearinghouse, BofA has a 100 million asset (the 100 million that Bear owes it) and owes 200 million. Having only 100 million (if these obligations are its only assets and liabilities), BofA would have to pay AIG and Citibank 50 million each.

As at 31 December 2004, the market value of the Fund's assets had increased to 29,246 million, as against 25,749 million at the end of December 2003.

During the two year period under review, the market value of the assets of the Fund increased by 4,631 million, from 15,539 million on 31 March 1996 to 20,170 million on 31 March 1998.

The adjusted inventory value of the Operation s assets as at 11 May 1995 amounted to some 132.7 million.

(j) By October 1997, UNPF had either written off, or recommended for write off, a total of 16,096 assets valued at 68 million, including nearly 27 million in items lost, stolen or missing.

For example, the system does not adequately reflect the location and status of the more than 200 million worth of assets in UNHCR s possession.

(a) Assets of the debtor, including the debtor's interest in encumbered assets and in third party owned assets

Thirty two Member States have reported freezing assets of listed individuals and entities worth in total over 91 million (five have not specified the amounts).

Working capital, defined as the difference between assets and liabilities in the regular budget for the calendar year, was 0.4 million at 31 December 1997.

In Korea only, Japan forcibly drafted and abducted 8.4 million, massacred 1 million and forced 200,000 women into sex slavery for the Japanese army, dragging them to the battlefields, and plundered natural resources and cultural assets.

The value of assets written off or stolen amounted to 7.5 million, representing 31.5 per cent of total inventory value.

The figure for office premises building assets as at 31 December 2004 also had no change from 2003 26.6 million.

Information on the UNOSOM assets with an inventory value of 18 million (13.6 per cent of the total assets value), which were written off owing to normal wear and tear, theft, abandoned because of acts of war and hostilities or lost (accidents, assets unaccounted for) is provided in annex V.

However, the composition of the current assets of 181.6 million, which included accounts receivable of 180.5 million (99 per cent), rendered its working capital dependent on the recovery of these amounts.

In 1990, The Executive Board authorized the establishment of a reserve for capital assets for field office accommodations and staff housing, in a total amount of 25 million.

(b) Sixteen assets with an inventory value of 3 million were pending confirmation by the Headquarters Property Survey Board for disposal

(a) Differences were noted during the conversion of opening balances of non expendable property from the field assets control system to the Galileo system at UNAMSIL ( 1.034 million) and UNMEE ( 3.063 million).

Holders of rights in assets for improving and storing the assets

The CITS warehouses will manage, receive, ship SDS United Nations Reserve UNLB CITS assets valued stocks, in average, 13,400 items valued at US 47 million with SDS at maximum capacity, 320 items valued US 5.7 million in Field Administration and Logistics Division Office for the Coordination of Humanitarian Affairs, 3,500 items valued 18.5 million in UNLB and 2,025 items valued 4.2 million in United Nations Reserve.