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 12-49300 *1249300* Please recycle

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