What are “doubtful debts”?

A “doubtful debt” in light of the Financial Regulation, is a claim made by a third party (e.g. supplier) against Humanitarian Organizaion and the litigation/dispute on such claim is on-going.

An example of a “doubtful debt” may be a case when a supplier claims a payment of a contract for delivery of goods against Humanitarian Organizaion, but Humanitarian Organizaion disputes proper or timely delivery of goods.