34. 1950年，执行局授权设立为数20万美元的保险储备金，以承担商业保险不理赔的儿童基金会方案用品和设备的损失。
In 1950, the Executive Board authorized the establishment of a reserve for insurance of $200,000 to absorb losses of UNICEF programme supplies and equipment not covered by commercial insurance.
1987年，儿童基金会设置了一笔为数10万美元的储备金，作为财产损失的自我保险。
In 1987, UNICEF established a reserve of $100,000 to self-insure for property losses.
35. 1990年，执行局授权为外地办事处办公房地和工作人员住房设立固定资产储备金，共计2 500万美元。
In 1990, The Executive Board authorized the establishment of a reserve for capital assets for field office accommodations and staff housing, in a total amount of $25 million.
36. 2003年，执行局授权为离职后健康保险设立为数3 000万美元的资金到位储备金。
In 2003, the Executive Board authorized the establishment of a funded reserve of $30 million for after-service health insurance.
2004年期间，这笔储备金增加了1 000万美元。
The reserve was increased by $10 million during 2004.
目前，支付给退休人员的费用由实际支出年份的预算批款承担。
Currently, disbursements for retirees are charged against the budget appropriations of the periods when actual payments are made.
37. 所有储备金的活动如下所列：
The activities on all reserves are shown as follows:
附注8 现金和定期存款
Note 8
附注9
Note 9
应收捐款年代分析
Aging analysis of contributions receivable
附注10
Note 10
为无法收账的应收捐款垫付经费
Provision for uncollectible contributions receivable
38. 按照外部审计员的建议(A/51/5/Add.2，第35段)，儿童基金会为可能无法收账的应收捐款备置一笔经费。
In line with the recommendation of the external auditors (A/51/5/Add.12, paragraph 35), UNICEF maintains a provision for potentially uncollectible contributions receivable.
这笔经费定为500万美元。
This provision is set at $5 million.
附注11
Note 11
其他应收账款
Other accounts receivable
附注12
Note 12
库存
Inventories
附注13
Note 13
建筑物和设备
Buildings and equipment
附注14
Note 14
预先收到的捐款
Contributions received in advance
39. 除了预先收到的捐款之外，还收到为未来年份的认捐款153 212 000美元。
Further to contributions received in advance, pledges amounting to $153,212,000 have already been received for future years.
附注15
Note 15