A/RES/67/240
United Nations
Distr.: General
14 February 2013
General Assembly
Sixty-seventh session
Agenda item 138
Resolution adopted by the General Assembly on 24 December 2012
[on the report of the Fifth Committee (A/67/667)]
67/240. United Nations pension system
The General Assembly,
Recalling its resolutions 63/252 of 24 December 2008, 65/249 of 24 December
2010 and section V of its resolution 66/247 of 24 December 2011,
Having considered the report of the United Nations Joint Staff Pension Board
for 2012, 1 including the financial statements of the United Nations Joint Staff
Pension Fund for the biennium ended 31 December 2011, the audit opinion and
report of the Board of Auditors thereon, the information provided on the internal
audits of the Fund and the observations of the United Nations Joint Staff Pension
Board and of the Audit Committee, the report of the Secretary-General on the
investments of the Fund and measures undertaken to increase diversification 2 and
the related report of the Advisory Committee on Administrative and Budgetary
Questions, 3
1.
Takes note of the report of the United Nations Joint Staff Pension Board
for 2012,1 in particular the actions taken by the Board as set out in chapter II.B of
the report;
2.
Endorses the recommendations of the Advisory Committee on
Administrative and Budgetary Questions,3 subject to the provisions of the present
resolution;
Actuarial matters
3.
Notes with deep concern the results of the actuarial valuation of the
United Nations Joint Staff Pension Fund, which revealed a deficit of 1.87 per cent of
pensionable remuneration as at 31 December 2011, which was the Fund’s second
deficit, following that of 0.38 per cent of pensionable remuneration as at
_______________
1
Official Records of the General Assembly, Sixty-seventh Session, Supplement No. 9 (A/67/9).
A/C.5/67/2.
3
A/67/525.
2
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