(b) 截至2004年12月31日，应退还难民专员办事处的贷给难民或替难民贷的款项总额为629 134美元，截至2004年12月31日，这些款额尚未退还难民专员办事处。
(b) The total loans to UNHCR refundable as at 31 December 2004 amount to $629,134 in respect of loans made to, or on behalf of, refugees and still refundable to UNHCR as at 31 December 2004.
在2004年期间，扣除13 196美元的机构催款费和手续费，收到了148 278美元的还款。
During 2004, repayments of $148,278 were received net of agency collection fees and charges of $13,196.
注销或转为赠款的数额为3 724美元。
Write-offs or conversions into grants amounted to $3,724.
这些贷款已在提供的当年全部贷出，难民专员办事处账户中只保持备查账目。
These loans were fully expensed in the years in which they were made and only memorandum accounts are maintained in UNHCR accounts.
附注13 其他资产
Note 13 Other assets
报表二“其他资产”项下余额3 531 560美元，为未来年份与开发计划署和其他机构共享外包企业系统软件的费用。
The balance in statement II under “other assets” includes $3,531,560 representing charges incurred against future years for the sharing of outsourced enterprise system software with UNDP and other agencies.
附注14 非消耗性财产
Note 14 Non-expendable property
2004年12月31日，PeopleSoft和资产追踪数据库记录的非消耗性财产购置价值为492 748 146美元，折余价值为166 218 375美元。
On 31 December 2004, the acquisition value of non-expendable property recorded in the PeopleSoft and Asset Trak databases was $492,748,146, and the depreciated value was $166,218,375.
2003年12月31日，记录的非消耗性财产购置价值为385 546 690美元，折余价值为120 307 163美元。
On 31 December 2003, the acquisition value of non-expendable property recorded was $385,546,690 and the depreciated value was $120,307,163.
附注15 应付账款
Note 15 Accounts payable
报表二“应付账款”项下的款额，包括应付给其他机构的以下款项：
The amounts in statement II under “accounts payable” include amounts due to other agencies, as follows, in United States dollars:
附注16 服务终了和退休后津贴的负债
Note 16 Liabilities for end-of-service and post-retirement benefits
按照联合国的惯例，难民专员办事处没有提到任何离职后健康保险费用或工作人员离开本组织时即应付的其他类型服务终了付款的应计或未来负债备抵。
In accordance with United Nations common practice, UNHCR has not provided for any accrued or future liability for after-service health insurance costs or for other types of end-of-service payments that fall due when staff members leave the organization.
这类费用在相关方案预算中编列，每个财政期间发生的实际开支作为当年支出列报。
Such expenses are provided for in the relevant programme budgets, and the actual costs incurred in each financial period are reported as current-year expenditure.
(a) 离职后健康保险
(a) After-service health insurance
本组织离职后健康保险负债已由一名顾问精算师估算。
The organization's liability for after-service health insurance has been estimated by a consulting actuary.
未来福利金的现值是指今后将支付给所有现已退休员工和预计要退休的现职员工的所有福利金（减去退休人员缴款）的贴现值。
The present value of future benefits is the discounted value of all benefits, less retiree contributions, to be paid in the future to all current retirees and active staff expected to retire.
应计负债是指工作人员福利金现值中起职日至估算日累计的部分。
The accrued liabilities represent that portion of the present value of benefits that has accrued from the staff member's date of entry on duty until the valuation date.
现职员工完全获得离职福利金资格之日，福利金即开始全额累计。
An active staff member's benefit is fully accrued when that staff member has reached the date of full eligibility for after-service benefits.
因此，对退休人员和退休后有资格领取福利金退休的现职工作人员而言，未来福利金的现值和应计负债相同。
Thus, for retirees and active staff members who are eligible to retire with benefits, the present value of future benefits and accrued liability are equal.
负债按5.5 ％的贴现率计值。
The liabilities were valued on the basis of a discount rate of 5.5 per cent.
(b) 积存年假
(b) Accrued annual leave
终止任用的工作人员有权领取积存的未用假期补偿金，最多60天。
Terminating staff are entitled to be paid for any unused leave days they may have accrued, up to a maximum of 60 days.
本组织在未付累积假期补偿金方面的负债总额估计约为2 780万美元。
The organization's total liability for such unpaid accrued leave compensation is estimated to be $27.8 million.