No further action was required under the present agenda item.

In addition to the common documents being considered under agenda item 3, the Commission had before it the report of the Committee on Trade and Investment on its second session (E/ESCAP/68/6), the report of the Governing Council of the Asian and Pacific Centre for Transfer of Technology on its seventh session (E/ESCAP/68/7) and the report of the Governing Council of the United Nations Asian and Pacific Centre for Agricultural Engineering and Machinery on its seventh session (E/ESCAP/68/8).

In introducing this item, the representative of the Director-General, ADG/BSP, recalled that the purpose of the discussions under this agenda item was to initiate the debate on the structure and content of document 35 C/5, focusing on a range of relevant issues outlined in document 34 C/7.

At its sixty-fifth session, the General Assembly welcomed the report of the Secretary-General on the implementation of resolution 63/168 and the recommendations contained therein, requested the Secretary-General to report to the Assembly at its sixty-seventh session on the implementation of the resolution, and decided to continue its consideration of the matter at its sixty-seventh session under the item entitled “Promotion and protection of human rights” (resolution 65/206).

In addition to the common documents being considered under agenda item 3, the Commission had before it the report of the Committee on Environment and Development on its second session (E/ESCAP/68/10) and two information documents: the report of the Coordinating Committee for Geoscience Programmes in East and Southeast Asia (E/ESCAP/68/INF/4) and the report of the Mekong River Commission (E/ESCAP/68/INF/5).

At its sixty-first session, the General Assembly decided to include in the agenda of that session the item entitled “Report of the Human Rights Council”, and that the item would be considered in plenary meeting and in the Third Committee, on the understanding that the Third Committee would consider and act on all recommendations of the Human Rights Council to the Assembly, including those that dealt with the development of international law in the field of human rights (decision 61/503 A).

In its decision 1997/232, the Economic and Social Council decided that the Commission on Crime Prevention and Criminal Justice, in addition to plenary meetings, should be provided with full interpretation services for a total of 12 meetings for informal consultations on draft proposals and for meetings of openended working groups, with the precise allocation of time for the different types of meetings to be determined by the Commission under the agenda item entitled “Adoption of the agenda and organization of work”, on the understanding that no more than two meetings would be held concurrently, in order to ensure maximum participation of delegations.

The General Committee may also wish to draw to the attention of the General Assembly that explanations of vote should be limited to 10 minutes; that, when the same draft resolution is considered in a Main Committee and in plenary meeting, a delegation should, as far as possible, explain its vote only once, i.e., either in the Committee or in plenary meeting, unless that delegation’s vote in plenary meeting is different from its vote in the Committee; and that delegations should exercise their right of reply at the end of the day whenever two meetings have been scheduled for that day and whenever such meetings are devoted to the consideration of the same item (decision 34/401, paras. 6-8 (A/520/Rev.17, annex V)).

A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

The Chairperson suggested that there were several ways in which the Commission could contribute: (a) by requesting, once more, that the Chairperson of the Commission make a statement at the annual ministerial review to highlight the contributions of population and development issues to the implementation of the internationally agreed goals and commitments in regard to global public health; (b) by inviting the President of the Council to address the Commission under item 6 of its agenda for the forty-second session in order to launch a discussion on the relevance of population issues to the attainment of the goals and commitments on global public health; and (c) by requesting the Secretariat to look into the possibility of organizing a side-event at the time of the annual ministerial review that would highlight the interrelations between population issues and global health.

The expected outcomes under this agenda item include: (a) the identification of emerging issues that merit policy-oriented attention; (b) the identification of progress achieved and gaps requiring priority attention with regard to the implementation of Commission mandates; (c) follow-up actions to major global conferences; (d) the articulation of Asian and Pacific perspectives on issues that will be addressed in major global forums in 2011; (e) the endorsement of the reports of the subsidiary bodies which have been held since the sixty-sixth session of the Commission; and (f) the identification of key issues to be taken up in meetings of subsidiary bodies in 2011.

We are therefore requesting that the attached recommendations be circulated as a document of the Second Committee of the General Assembly under agenda item 19 (a).

In situations where it can be clearly demonstrated that the expenditure has resulted in an increase in the future economic benefits expected to be obtained from the use of an item of property, plant and equipment and where the cost of the item can be measured reliably, the expenditure is capitalised as an additional cost of that asset or as a replacement.

The remaining two projects were among the investment activities considered under agenda item 7(g), covering: for Germany, the terminal phase-out of methyl bromide in soil fumigation in Yemen; and for Italy, the national strategy for transition to non-CFC MDIs and the plan for phase-out of CFCs in the manufacture of pharmaceutical MDIs in India.

Management assesses the recoverable amount by the higher of the fair value less costs to sell and the expected value in use which is determined by the expected useful life and the expected net discounted cash flows of the item of intangible assets and property, plant and equipment.

Several delegations, while acknowledging the importance of this commodity, expressed concerns on initiating the elaboration of a worldwide standard at this point in time, because the inclusion of this item might interfere with the busy work programme of the CCFFV.

Under this item, delegations will be invited to address the issues referred to in paragraph 73 (a) and (b) of General Assembly resolution 59/24, namely: to survey the past and present activities of the United Nations and other relevant international organizations with regard to the conservation and sustainable use of marine biological diversity beyond areas of national jurisdiction; and to examine the scientific, technical, economic, legal, environmental, socio-economic and other aspects of these issues.

Report of the Secretary-General on the situation in Afghanistan and its implications for international peace and security (S/2009/135) ): I should like to inform the Council that I have received letters from the representatives of Afghanistan, Australia, Canada, the Czech Republic, Germany, India, the Islamic Republic of Iran, Italy, the Netherlands, Norway and Pakistan, in which they request to be invited to participate in the consideration of the item on the Council’s agenda.

At the 27th meeting, on 18 March 2009, the President outlined the modalities for the consideration of the outcomes of Universal Periodic Review under item 6, which would be the State concerned would have up to 20 minutes to present its views; member States, observer States and United Nations agencies would have up to 20 minutes to express their views on the outcome of the review, during which 3 minutes would be allocated for members of the Council and 2 minutes for observers; stakeholders would have up to 20 minutes to make general comments on the outcome of the review, during which 2 minutes would be allocated for each speaker.

(f ) To continue its consideration of the question at its sixty-seventh session under the item entitled “Promotion and protection of the rights of children”, focusing section III of the resolution entitled “Rights of the child” on indigenous children, bearing in mind relevant international norms and standards and regional and national particularities.

Pursuant to paragraph 3 of Economic and Social Council resolution 1894 (LVII), the Committee will have before it the draft provisional agenda for its fiftieth session, with an indication of the documents to be submitted under each agenda item and the legislative authority for their preparation, in order to enable the Committee to consider those documents, their contribution to its work, their urgency and their relevance in the light of the current situation.

Under item 6 in Section 17(1) of the BO, a condition will be imposed, when giving approval of plans, to require the submission of a quality supervision plan by the RSE and the RC for the quality supervision of manufacturer’s heat soak process of the tempered glass to be used in the works shown in the approved plans.

Report of the Secretary-General on the United Nations Integrated Mission in Timor-Leste (S/2009/72) : I should like to inform the Council that I have received letters from the representatives of Australia, Brazil, Cuba, the Czech Republic, Indonesia, Ireland, Italy, Malaysia, New Zealand, Norway, the Philippines, Portugal, South Africa, Thailand and Timor-Leste, in which they request to be invited to participate in the consideration of the item on the Council’s agenda.

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Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the item) is included in profit or loss in the period in which the item is derecognised.

Under the agenda item devoted to the developments in the United Nations system concerning relevant mandates, the Board has also met, for example, with representatives of the Expert Mechanism to discuss cooperation between the two bodies and the proposal made by the Expert Mechanism regarding the expansion of the mandate of the Fund to enable indigenous representatives to also attend sessions of the Human Rights Council and treaty bodies.

The derivative financial instrument is classified as a non-current asset or liability if the remaining maturity of the hedged item is more than 12 months or, as a current asset or liability, if the maturity of the hedged item is less than 12 months.