I Represents accrued liabilities for after-service health insurance costs of $143,000, for repatriation benefits of $114,000 and for unused vacation days of $20,000.
截至2005年12月31日,离职后医疗保险准备金为6000万美元。(见附注7,第34段).
As at 31 December 2005, the balance for after-service health insurance reserve is $60 million(see note 7, para. 34).
年起,将直接用准备金支付离职后医疗保险并在2012年财务报表中相应列报。
Starting in 2012, payments for after-service health insurance will be made directly from the reserve and reflected in the 2012 financial statements accordingly.
不过,工作人员应享待遇中包括与提前离职方案和离职后医疗保险有关的费用。
However, included in the category of staff entitlements are costs related to the early separation programme and after-service health insurance.
超支191300美元,即4.8%,原因是,为前工作人员支付的离职后医疗保险保费增加。
The overexpenditure of $191,300, or 4.8 per cent, is attributable to increased costs of after-service health insurance premiums paid on behalf of former staff members.
贴现率是确定离职后医疗保险估值的一个关键精算假设。
This discount rate forms a key actuarial assumption for the valuation of after-service health insurance.
应付离职后医疗保险、积存年假和离职回国福利金的负债均按应计会计制确定。
The liabilities under after-service health insurance, accrued annual leave and repatriation grants are determined on an actuarial basis.
服务终了和退休后福利包括:离职后医疗保险、离职回国补助金、未用年假折合款、离职福利和解雇补助金。
End-of-service and post-retirement benefits comprise after-service health insurance coverage, repatriation benefits, commutation of unused annual leave balances and separation and termination benefits.
服务终了负债的精算报告显示,离职后医疗保险为2736万美元,离职回国补助金为564万美元。
The actuarial report for end-of-service liabilities indicated the amounts of $27.36 million for after-service health insurance and $5.64 million for repatriation grant.
但列入工作人员应享待遇的与离职后医疗保险有关的费用则仍按应计会计制记账。
However, included in the category of staff entitlements are costs related to after-service health insurance, which is recorded on an accrual basis.
(vi) UNDP is funding the after-service health insurance liability from regular and other resources as well as interest on the after-service health insurance reserve balance.
这些是开发署离职后医疗保险支付额之外的数额,列为两年期支助预算支出的一部分。
These amounts are over and above disbursements by UNDP for after-service health insurance, which are included as part of biennial support budget expenditure;
年12月31日的离职后医疗保险应计负债又以下列保健成本增长率,亦称保健趋势率为依据:.
The 31 December 2011 accrued liability for after-service health insurance is also based on the following rates of health-care cost increases, also known as the health-care trend rates.
另一个影响离职后医疗保险估值的因素是计划参与者的分担额。
Another factor affecting the after-service health insurance valuation is the contributions made by plan participants.
截至2011年12月31日的离职后医疗保险和离职准备金余额分别为2.7亿美元和5140万美元。
As at 31 December 2011, the balances of the after-service health insurance and separation fund reserves were $270 million and $51.4 million, respectively.
难民署承认与离职后医疗保险、积存年假和离职回国应享待遇有关的服务终了应计福利债务。
UNHCR recognizes the end-of-service accrued benefit liabilities related to after-service health insurance, accrued annual leave and repatriation entitlements.
下表列示了2011年和2010年难民署的离职后医疗保险和离职回国福利所涉负债:.
The following table shows UNHCR obligations in respect of after-service health insurance and repatriation benefits in 2011 and 2010.
截至2011年12月31日无准备金的离职后医疗保险和其他工作人员福利负债如下:.
As at 31 December 2011, the unfunded portion of after-service health insurance and other staff benefit liabilities was as follows.
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