Liquid Assets and Liabilities

Assets and liabilities 42 54

Statement I. Assets and liabilities . 78

Statement I. Assets and liabilities . 40

Current assets Current liabilities

5. The assets, liabilities and fund balance of the General Fund include

Assets and liabilities as at 31 December 1993

(d) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

23. The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of the Greeting Card and related Operations.

(h) The income and expenditure and assets and liabilities are recognized on the accrual basis of accounting

Statement III. Assets and liabilities as at 31 December 1993 ..... 31

Statement IX. Assets and liabilities as at 31 December 1993 .... 74

Statement XI. Assets and liabilities as at 31 December 1993 .... 92

Statement XIII. Assets and liabilities as at 31 December 1993 .... 95

Statement XV. Assets and liabilities as at 31 December 1993 .... 112

Statement XVII. Assets and liabilities as at 31 December 1993 .... 127

Statement XIX. Assets and liabilities as at 31 December 1993 ... 131

Statement XXII. Assets and liabilities as at 31 December 1993 ... 135

Statement XXIV. Assets and liabilities as at 31 December 1993 ... 139

1. The computation of the UNICEF liquidity position will take into consideration the following short term assets and liabilities

Statement VI. Assets and liabilities as at 31 December 1993 ..... 37

(a) Fixed Assets are not reported in statement III, Assets and liabilities.

7. The assets, liabilities and fund balance of the trust funds and United Nations Development Programme (UNDP) include the following

42. Assets, liabilities, and fund balances and reserves are the elements directly related to the measurement of organizations apos financial position.

Data collection must discern whether all farm establishment assets and liabilities accrue to the primary operator's household (Figure 3).

RESERVES AND LIABILITIES

Liability

Liability accounts

To estimate the net worth of farmers, Gray moved beyond the farm business to recognize personal and household assets and liabilities.

Assets, liabilities and reserves and fund balances as of 31 December 2004, with comparative figures for 2003

This is rather low, as it is considered normal if short term assets exceed short term liabilities by two times.

At the end of the financial period, assets and liabilities not in United States dollars are reflected in United States dollars at the then applicable rates of exchange.

Liquid Liabilities

Short term liabilities

Total liabil

Current liabilities

(f) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting except for trust funds, the Industrial Development Fund, Montreal Protocol and Global Environmental Facility.

The Agency apos s system of fund accounting provides a full identification of income and expenditure by purpose and the complete separation of the assets and liabilities of each fund.

Expected Liquid Liabilities

Total short term liabilities

P B ratios are commonly used to compare banks, because most assets and liabilities of banks are constantly valued at market values.

Transfers to Liquid Liabilities

Liabilities reserve for unliquidated obligations, etc.

As of 31 December 1992, its assets stood at US 19 million while its liabilities totalled US 38 million.

In accordance with the United Nations System Accounting Standards, monetary assets and liabilities are revalued at the United Nations operational rate of exchange in effect at 31 December 2004.