Losses for year to 31 March 2006 reflect write downs of assets, principally in relation to the Mannesmann acquisition.

Transfer from

Statement Payment Details

Paid

Withdrawal

Charges

Withdrawals

Direct debit

Payment from

The implementation of the asset module in Atlas allows UNDP to record additions and asset disposals in accordance with the revised policy (paragraph 36).

Remove shares

Write off of losses

VI. DISPOSITION OF ASSETS

VII. DISPOSITION OF ASSETS

Write offs of outstanding contribution

Write offs are recorded as expenditures.

Rule 110.10

VI. DISPOSITION OF ASSETS . 21 7

VII. DISPOSITION OF ASSETS . 27 9

Note 5 Write offs

Write off of receivables

Write off of losses of cash, receivables and property

This is why debt relief is so important.

Cancellation of prior years obligations

Note 7 Write offs during 2004

Management continues to pay close attention to the amounts recorded as unliquidated obligations throughout the year.

Note 7 Write offs during 2004

(c) Sale of government or enterprise assets

Accounts Receivable Turnover

Debt relief is at the heart of the support we need.

Write offs of cash receivable and property

The assets freeze

Total Assets

Classification of assets

Disposal of assets

Total, assets

Disposition of assets

Funds monitoring tool

C. Tanker safety and the phasing out of old ships

The write off of losses of UNHCR property is governed by financial rule 10.7, which provides that the Controller may authorise such, for amounts up to 10,000, after a full investigation of each case.

Writing off of losses of cash and receivables

(b) Improving tanker safety and phasing out old ships

Write off of losses of cash, receivables and property

Assets freeze

Valuation of encumbered assets