A/RES/55/223 1. Notes that the margin between the net remuneration of United Nations staff in grades P-1 to D-2 in New York and that of officials in comparable positions in the United States federal civil service for 2000 is 113.3, based on the results of the grade equivalency study between the United Nations and the United States carried out in 2000; 2. Also notes from annex V to the report of the Commission that the United Nations/United States remuneration ratios range from 119.9 at the P-2 level to 105.5 at the D-2 level, and considers that this imbalance should be addressed in the context of the overall margin considerations established by the General Assembly; D. Base/floor salary scale Recalling section I.H of its resolution 44/198, by which it established a floor net salary level for staff in the Professional and higher categories by reference to the corresponding base net salary levels of officials in comparable positions serving at the base city of the comparator civil service (the United States federal civil service), 1. Approves, with effect from 1 March 2001, the revised base scale of gross and net salaries for staff in the Professional and higher categories, contained in the annex to the present resolution; 2. Requests the Commission, in the context of the review of the pay and benefits system, to review the firm linkage between the base/floor salary scale and the mobility and hardship allowance; E. Dependency allowances Recalling section II.F, paragraph 2, of its resolution 47/216 of 23 December 1992, in which it noted that the Commission would review the level of dependency allowances every two years, Recalling also section I.F, paragraph 4, of its resolution 53/209, in which it requested the Commission to examine the methodology, rationale and scope of the allowances, Noting that the review of dependency allowances carried out by the Commission reflected relevant changes in tax abatement and social legislation at the seven headquarters duty stations since 1998, 1. Takes note of the decision of the Commission with regard to the methodology, rationale and scope of the allowances; 2. Approves, with effect from 1 January 2001, an increase of 11.89 per cent in the children’s allowance, including that for disabled children, and in the secondary dependant’s allowance; 3. Takes note of the updated list of hard-currency duty stations for which the allowances are specified in local currency, as contained in annex VIII to the report of the Commission;1 4. Notes that dependency allowances payable to eligible United Nations common system staff should be reduced by the amount of any direct payments received from a Government in respect of dependants; 4