United Nations
A/RES/61/264
General Assembly
Sixty-first session
Agenda item 117
Resolution adopted by the General Assembly on 4 April 2007
[on the report of the Fifth Committee (A/61/592/Add.4)]
61/264. Liabilities and proposed funding for after-service health
insurance benefits
The General Assembly,
Recalling its resolution 58/249 A of 23 December 2003, section III of its
resolution 60/255 of 8 May 2006 and its resolution 60/283 of 7 July 2006,
Having considered the report of the Secretary-General on liabilities and
proposed funding for after-service health insurance benefits 1 and the related report
of the Advisory Committee on Administrative and Budgetary Questions, 2
1.
Takes note of the report of the Secretary-General;1
2.
Takes note also of the report of the Advisory Committee on Administrative
and Budgetary Questions;2
3.
Recalls section II of its resolution 52/220 of 22 December 1997, and
notes with concern that the preparation of the first report on the accrued liabilities
for after-service health insurance benefits took more than seven years after its
endorsement of the initial recommendation of the Advisory Committee on
Administrative and Budgetary Questions on the matter;
Notes, in this regard, that estimated after-service health insurance
4.
liabilities, in particular on the accrual and actuarial basis, increased significantly
during the intervening period;
Notes also the growing costs of the after-service health insurance
5.
benefits programme;
6.
Notes further that the International Public Sector Accounting Standards
require that the accrued after-service health insurance liabilities and future accrued
expenses be recognized on the face of the financial statements and that this
requirement is irrespective of funding such liabilities;
_______________
1
2
06-51021
A/61/730.
A/61/791.
Distr.: General
4 May 2007