Interest Compounding frequency

4. Balance to be assessed

Winder historic cost 000 Winder Finan, depreciation 000 Winder book value start 000 Winder book value end 000 Winder new market value 000 Winder notional depreciation 000 Winder cumulative financial depreciation 000 Winder cumulative notional depreciation 000 Notional interest Total notional charges Financial interest Total financial charges

Increases in pensions after award

Winding pre ass. Welding and forming Sub assembly Final assembly Kettle Final assembly Coffee P. Test Kettle Test Coffee Pot DIRECT MFG. TOTAL includes notional charges of PRODUCTION TOTAL Direct mfg. total without notional ch. Prod, total without notional charges 117 5,547 4,698 10,244

Payroll systems used by various UN system organizations

Miscellaneous income should be recorded on an accrual basis.

The Three Ones

HIGHER CATEGORIES Noblemaire principle

the principle of periodic and

A new charging system was introduced in support of evaluation activities.

elimination of redundant systems and processes (simplification and consolidation) internal efficiencies and effectiveness cost reductions enabling agencies to focus on their core mission enhancing standardization, an opportunity to streamline payroll policies and procedures.

6. Financial transactions are recorded in the accounts on an accrual basis.

The Agency apos s expenditure and liabilities are also recognized on the accrual basis of accounting.

Top level salaried Mid level salaried Wage earners Salary costs 000 Wage costs 000 Total personnel costs 000 Depreciation 000 Supplies 000 Other own costs 000 Total own costs 000 Allocable overhead 000 Allocated overhead 000 Total costs 000

It's a matter of principle.

Violation of equality.

effectiveness of the principle of periodic and

determination of an appropriate management principle

effectiveness of the principle of periodic

It's a matter of principle.

It's a question of principle.

Blizzard has acknowledged the problem, and posted a temporary workaround.

A common payroll for United Nations system organizations

Business cases are being developed for, inter alia, payroll by the ICC.

I should like to turn to the method of assessment.

Let me now turn to the question of methods of assessment.

Co operative expenditures Wages taxes on wages Purchase of consumable Depreciation Transportation, etc. Overheads

Draft principle 3 Objective

Draft principle 8 Implementation

Exceptions to the principle of registration

Enhancing the effectiveness of the principle

the effectiveness of the principle of

There are three principle actions.

Gentlemen, I declare my three ideals to you

The aim of such charging is to force the sender to consider the necessity of the interruption.

They ranged from about 180 to about 400 Deutsche Mark (DM) per month.

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

(d) Financing part of the Reserve Fund by additional assessment on Member States.

We do not think that there is a major problem in the methods of assessment of Member States apos contributions.

We need to understand why they've done the pension accounting the way they have.

It was implemented on the principle of distribution according to labour and the principle of solidarity and mutuality.

Recognizes the fundamental importance of the principle of complementarity.

Draft principle 1 Scope of application

Draft principle 2 Use of terms