if the assets sold are non equity assets, the total assets and the net assets are respectively the book value of the assets and the difference between the related assets and the book value of the liabilities

(1)the designated non derivative financial assets which, at their initial recognition, are measured at their fair values and of which the variation is included in the current profits and losses

All non expendable assets were bar coded for effective control.

But this is no easy task, particularly in the short term. If the PBC started to buy non dollar assets in large quantities, it would invariably need to convert some current dollar assets into another currency, which would inevitably drive up that currency s value, thus increasing the PBC s costs.

Non expendable property (acquisition value of in service and in transit assets)

(2)the non derivative financial assets which are designated to be measured at their fair value when they are initially recognized and of which the variation is recorded into the profits and losses of the current period

(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

Where after specified parties purchase the non publicly issued shares of the listed company with cash or assets, the listed company purchases assets from the specified parties using the money raised from the same non public issuance, the listed company is deemed to purchase assets through issuing shares.

if the non equity assets do not involve liabilities, the standard for net assets stipulated in Clause (3) of the previous Article does not apply.

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

2 If the assets purchased are non equity assets, the total amount is the book value of the assets or the transaction amount, whichever is higher, and the net value of assets is the difference between the related assets and the book value of the liabilities or the transaction amount, whichever is higher

(2)the non derivative financial assets which are designated as sellable at their initial recognition and

(3)the non derivative financial assets which are designated as sellable when they are initially recognized

A further amount of 1,117,840 was written off during 2004 in respect of non liquid assets.

Current resources are inadequate for the generation of non routine reports.

(1)the non derivative financial assets which are to be sold immediately or in the near future

Table 9 Non expendable property (acquisition value of in service and in transit assets) (United States dollars)

Furniture, equipment, other non expendables and leasehold improvements are not included in the assets of the Organization.

(11) As regards assets depreciation reserves, it is required to list item by item the beginning balance, amount prepared at current period, amount carried back at current period, amount written off at current period and ending balance of such reserves.

Seriously concerned at the current disarmament, non proliferation and international security climate,

The treatment of non financial assets and the revenue flows stemming from the leasing or right to use these assets, for example, software, copyrights on music and film, research and development

If the material assets reorganization involves affiliate transaction, the independent financial consultants shall express explicit opinions regarding the impact of the assets reorganization on the non affiliated shareholders of the listed companies.

An enterprise shall not classify any of the following non derivative financial assets as a loan or account receivable

Mr. Berry (Canada) The global community, both spacefaring and non spacefaring nations, draws ever increasing benefits from space 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.

(35) As regards non business expenses, it is required to make disclosure of by expenditure item (like net losses of fixed assets, donation expenses, payments for breach of contract, compensation for a loss and abnormal losses, etc.) the amount in current year, that in last year.

(3)financial assets measured at their fair values and of which the variation is recorded into the profits and losses of the current period.

Under Burundian law, non profit associations and non governmental organizations are required to open accounts with national banking institutions and to report the management of their assets and their transactions.

Since June 2004, bar code labels are assigned physically to all active non expendable assets, replacing the old decal numbers, and such records are updated in the field assets control system to reflect the change.

All non expendable property is charged against current year expenditure at the time of acquisition.

Humanitarian organizations continue to complain of harassment at checkpoints and the non respect at times of their symbols, assets and personnel.

Governments can do this consistently with a medium term deficit reduction plan by making a crucial distinction between their budgets current and capital accounts. The current account covers spending on services and perishable goods that produce no assets.

(10) As regards intangible assets, it is required to list item by item their acquirement form, initial value, beginning balance, accrual at current period, amount transferred out at current period, amount of amortization at current period, amount of accumulated amortization, ending balance, the number of remaining years of amortization.

Stressing the importance of education on disarmament and non proliferation for future generations and of efforts to tackle the current non proliferation and disarmament problems,

The gap between the carrying amount which is distributed to the part whose recognition has terminated and the considerations it has paid (including the non cash assets it has transferred out and the new financial liabilities it has assumed) shall be recorded into the profits and losses of the current period.

However, current methodology requires extensive manual handling, 100 per cent inspection and labelling of all assets and 30 to 100 per cent inspection of all expendables.

Current application external service providers rarely take over non standard, non commercial systems, and, therefore, at this stage it would not be a cost effective solution.

(29) As regards assets depreciation losses, it is required to list the amount of such losses at current period and that at last period item by item.

As regards large sum intangible assets increased at current period, in case evaluation value is taken as the basis for entering the original value of such assets into the accounting book, it is required to make disclosure of the evaluation agency and its evaluation methods.

For the financial assets and liabilities measured at their fair values and of which the variation is recorded into the profits and losses of the current period, the transaction expenses thereof shall be directly recorded into the profits and losses of the current period

Article 25 The Company shall present the data of the previous period, that of the current period and the percentage increase or decrease of the following business performance indicators rate of return on net assets, rate of return on total assets and business expense ratio in tabular form.

Article 76 The Company shall present the data of the previous period in tabular form, that of the current period and the percentage increase or decrease of the following business performance indicators rate of return on net assets, rate of return on total assets and business expense ratio.

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.

Tables 4, 5 and 6 in annex III show the anticipated effect of movements in non cash assets and liabilities on the year end cash balances.

The Property Control and Inventory Unit is in the process of conducting physical verification of non expendable assets and updating the records in the control system.