A/RES/61/240 United Nations Distr.: General 13 March 2007 General Assembly Sixty-first session Agenda item 126 Resolution adopted by the General Assembly on 22 December 2006 [on the report of the Fifth Committee (A/61/664)] 61/240. United Nations pension system The General Assembly, Recalling its resolutions 55/224 of 23 December 2000, 57/286 of 20 December 2002 and 59/269 of 23 December 2004 and section III of its resolution 60/248 of 23 December 2005, Having considered the report of the United Nations Joint Staff Pension Board on its fifty-third session to the General Assembly and to the member organizations of the United Nations Joint Staff Pension Fund, 1 the report of the Secretary-General on the investments of the Fund 2 and the related report of the Advisory Committee on Administrative and Budgetary Questions, 3 I Actuarial matters Recalling its resolutions 57/286, section I, and 59/269, section I, Having considered the results of the valuation of the United Nations Joint Staff Pension Fund, which revealed a fifth consecutive actuarial surplus as at 31 December 2005, and the observations thereon by the consulting actuary of the Fund, the Committee of Actuaries and the United Nations Joint Staff Pension Board, Takes note of the results of the actuarial valuation of the United Nations 1. Joint Staff Pension Fund, which went from an actuarial surplus of 0.36 per cent of pensionable remuneration as at 31 December 1997 to an actuarial surplus of 4.25 per cent of pensionable remuneration as at 31 December 1999, to an actuarial surplus of 2.92 per cent of pensionable remuneration as at 31 December 2001, to an actuarial surplus of 1.14 per cent of pensionable remuneration as at 31 December 2003 and to an actuarial surplus of 1.29 per cent of pensionable remuneration as at 31 December 2005 and, in particular, of the opinions provided by the consulting actuary and the Committee of Actuaries, as reproduced in annexes VII and VIII, respectively, to the report of the United Nations Joint Staff Pension Board;1 _______________ 1 Official Records of the General Assembly, Sixty-first Session, Supplement No. 9 (A/61/9). A/C.5/61/2. 3 A/61/545. 2 06-50877