ADDENDUM 2

The document proposes changing how outstanding member contributions are recorded, moving from a system that applies payments to the earliest years first to one that applies them to the current fiscal year and then backwards in reverse chronological order.

• The Financial Administrative Working Group (FAWG) decided not to pursue the issue of debt forgiveness following their meeting in Sao Jose dos Campos in March 2003, opting instead to propose a change in how outstanding contributions are reported.
• The proposed accounting change would shift the posting of contributions for countries in arrears from the earliest outstanding years to the current fiscal year, followed by preceding years in reverse chronological order.

APA

Inter-American Institute for Global Change Research (2003). ADDENDUM 2. https://archive.iai.int/admin/site/sites/default/files/13_FAWG-addendum_2.pdf

Chicago

Inter-American Institute for Global Change Research. ADDENDUM 2. 2003. https://archive.iai.int/admin/site/sites/default/files/13_FAWG-addendum_2.pdf.

Wikipedia

{{cite report |author=Inter-American Institute for Global Change Research |title=ADDENDUM 2 |date=June 2003 |url=https://archive.iai.int/admin/site/sites/default/files/13_FAWG-addendum_2.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{interamericaninstituteforglobalchangeresearch2003addendum, author = {{Inter-American Institute for Global Change Research}}, title = {{ADDENDUM 2}}, institution = {Inter-American Institute for Global Change Research}, year = {2003}, month = jun, url = {https://archive.iai.int/admin/site/sites/default/files/13_FAWG-addendum_2.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }