Also, UN-Women is yet to establish a funding plan for its end-of-service liabilities.
The Force continues to monitor the accounting for end-of-service liabilities on a regular basis.
Disclosure of end-of-service liabilities, including after-service health insurance.项目厅有累计服务终了负债2640万美元(2009年:1680万美元)。
UNOPS has accrued end-of-service liabilities amounting to $26.4 million(2009: $16.8 million).服务终了负债的供资严重不足,将对儿基会执行《公共部门会计准则》时的财政状况产生重大影响。
The large amount of unfunded end-of-service liabilities would have a significant impact on the financial position of UNICEF during the implementation of IPSAS.Combinations with other parts of speech
(i)确定服务终了负债的充分供资机制(第114段);.
(i) Determine mechanisms to fully fund end-of-service liabilities(para. 114);审计委员会注意到,基金尚未制定服务终了负债的筹资计划。
The Board noted that the Fund hasnot yet developed a funding plan for its end-of-service liabilities.国贸中心将审查应计数额,并考虑提高费率,加收服务终了负债的供资额。
ITC will review the amount accrued andconsider increasing the rate to include the funding of end-of-service liabilities.国贸中心将审查这方面的应计金额,并考虑提高费率,加收服务终了负债的供资额。
ITC will review the amount accrued in that respect and consider increasing the rate so as toinclude the funding of end-of-service liabilities.
(d) End-of-service liability and its implications for the organizations and the financial statements.由于服务终了负债备抵357万美元,准备金和基金结余也减少了326万美元。
The reserves andfund balance also decreased by $3.26 million owing to the provision for end-of-service liabilities amounting to $3.57 million.年12月31日终了两年期服务终了负债按主要基金开列的细目.
Breakdown of end-of-service liabilities by major fund for the biennium ended 31 December 2007.联合国随后印发一份题为"服务终了负债精算估值的贴现率",支持使用6%的贴现率。
The United Nations subsequently issued a paperentitled" Discount rate for actuarial valuation of end-of-service liabilities" in support of the utilization of the 6 per cent discount rate.服务终了负债----未用年假计算标准和核查服务终了负债的计算的统一政策.
End-of-service liabilities-- Policy for the computation criteria ofunused annual leave and verification of end-of-service liabilities.虽然更多实体完全披露其服务终了负债,从而普遍提高增长水平的能见度,但只有少数几个实体为这些负债制订了供资计划。
While more entities are fully disclosing their end-of-service liabilities, increasing visibility of the general level of growth, only a few entities have developed a funding plan for those liabilities..委员会建议毒品和犯罪问题办公室确保在未来财政期计算服务终了负债(包括离职后健康保险)时所使用数据的准确性(第78段)。
The Board recommended that UNODCensure the accuracy of the data used in computation of end-of-service liabilities(including after-service health insurance) in the future financial periods(para. 78).(a)与联合国总部一道,参照联合国其他组织的做法,审查服务终了负债的供资机制和指标(第23段);.
(a) Review, in conjunction with United Nations Headquarters,the funding mechanism and targets for end-of-service liabilities, in line with other United Nations organizations(para. 23);如上所述,审计委员会查明了财务透明度方面的一系列薄弱环节,例如服务终了负债披露方式不一致,行政费用归类不当。
As mentioned above, the Board identified a number of weaknesses in terms of financial transparency,such as inconsistent disclosure of end-of-service liabilities and misclassification of administrative costs.审计委员会注意到,在2010-2011两年期,环境署服务终了负债的供资不足的部分从4320万美元增至8100万美元,其主要原因是负债估值所依据的精算假设的变化。
The Board noted that in the biennium 2010-2011 the unfunded portion of end-of-service liabilities has increased from $43.2 million to $81 million, mainly as a result of a change in the actuarial assumptions underlying the valuation of the liability..
Provide fully for all end-of-service liabilities.审计委员会在其上次报告(A/63/5/Add.9,第77段)中提及服务终了负债的供资政策问题。
In its previous report(A/63/5/Add.9, para. 77),the Board addressed the question of a funding plan for the end-of-service liabilities.(d)确定前几年服务终了负债的程度,以便能够进行适当账目处理(第49段);.
(d) Determine the extent of end-of-service liabilities that relate to prior years so that the appropriate accounting treatment can be undertaken(para. 49);(f)作为其实施公共部门会计准则的一部分为所有服务终了负债充分提取备抵;.
(f) Provide fully for all end-of-service liabilities as part of its implementation of IPSAS;在第151段中,审计委员会重申先前的建议,即开发署应为所有服务终了负债充分提取备抵。
In paragraph 151,the Board reiterated its previous recommendation that UNDP provide fully for all end-of-service liabilities.审计委员会认为,考虑到项目厅独特的筹资原则,它可能需要加快审议服务终了负债的供资问题。
The Board considers that UNOPSmay need to expedite its consideration of funding the end-of-service liabilities given its unique funding principles of UNOPS.来源:题为"截至2009年12月31日服务终了负债精算估值的贴现率"的联合国文件。
Source: United Nations paperentitled" Discount rate for actuarial valuation of end-of-service benefits as at 31 December 2009". Table II.8.截至2009年12月31日,近东救济工程处有关地区工作人员休假变现的工作人员服务终了负债累计2440万美元。
UNRWA accrued a total of $24.4 million relating to end-of-service liabilities for area staff leave encashment as at 31 December 2009.儿童基金会计划在2012年1月1日采用《国际公共部门会计准则》时,在财务报表上说明服务终了负债情况。
UNICEF plans to disclose its end-of-service liabilities on the face of the financial statements in conjunction with the adoption of IPSAS, which will take effect from 1 January 2012.
Valuation of end-of-service liabilities including after-service health insurance.
Valuation of end-of-service liabilities including after-service health insurance.