The United Nations Financial Situation

1. The United NationsFinancial Situation Yukio Takasu Under-Secretary-General for Management United Nations 15 October 2015

2. Key Components (US$ millions) The United Nations Financial Situation

3. Key Components (US$ millions) The United Nations Financial Situation 31 Dec 2015 (Projected) 3 Oct 2014 31 Dec 2014 *Not including reserve accounts ** Not including letters of assist, and death and disability claims 2

4. Regular budget Peacekeeping Tribunals Capital Master Plan Regular Budget: Assessment Status (US$ millions) The United Nations Financial Situation

5. Regular budget Peacekeeping Tribunals Capital Master Plan Regular Budget AssessmentsNumber of Member States paying in full at Year-end The United Nations Financial Situation * * At 2 October 2015, compared to 125 Member States as at 2 October 2014 4

6. Afghanistan Albania Algeria Andorra Angola Armenia Australia Austria Azerbaijan Bahamas Bahrain Barbados Belgium Belize Bhutan Bolivia Bosnia and Herzegovina Brunei Darussalam Bulgaria Cabo Verde Cambodia Canada Central African Republic Chile China Colombia Cuba Czech Republic Netherlands New Zealand Nicaragua Nigeria Norway Paraguay Philippines Poland Portugal Qatar Republic of Korea Republic of Moldova Romania Russian Federation Rwanda Saint Lucia Samoa San Marino Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia South Africa Spain Sri Lanka Sudan Swaziland Sweden Switzerland Thailand Timor-Leste Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Tuvalu Uganda Ukraine United Arab Emirates United Kingdom United Republic of Tanzania Uruguay Uzbekistan Viet Nam Zimbabwe Kazakhstan Kenya Kuwait Kyrgyzstan Lao People’s Democratic Republic Latvia Lesotho Liberia Liechtenstein Luxembourg Malaysia Maldives Malta Marshall Islands Mauritania Mauritius Micronesia Monaco Mongolia Montenegro Morocco Myanmar Namibia Nepal Denmark Djibouti Dominica Dominican Republic Ecuador Egypt El Salvador Eritrea Estonia Finland France Gabon Georgia Germany Ghana Greece Guinea Hungary Iceland India Indonesia Iraq Ireland Israel Italy Japan Regular budget Peacekeeping Tribunals Capital Master Plan Regular Budget AssessmentsFully paid at 2 October 2015: 128 Member States* The United Nations Financial Situation * Compared to 125 Member States at 2 October 2014

7. Regular budget Peacekeeping Tribunals Capital Master Plan Unpaid Regular Budget Assessments (US$ millions) The United Nations Financial Situation Outstanding 6

8. Regular budget Peacekeeping Tribunals Capital Master Plan Regular Budget Cash PositionActual (US$ millions) The United Nations Financial Situation * By its resolution 68/245, the General Assembly authorized the Secretary-General to credit from the Special Account an amount of 26,648,200 dollars to the General Fund. ** Resolution 69/274 authorized the Secretary-General to credit from the Special Account an amount of 36,613,400 dollars to the General Fund. 7

9. Regular budget Peacekeeping Tribunals Capital Master Plan Regular Budget Cash Position* Actual Figures for Regular Budget for 2013-2015 (US$ millions) The United Nations Financial Situation ** * Does not include balances in Working Capital Fund and Special Account ** As at 2 October 2015 8

10. Regular budget Peacekeeping Tribunals Capital Master Plan Peacekeeping:Assessment Status at 2 October 2015 (US$ millions) The United Nations Financial Situation 9

11. Regular budget Peacekeeping Tribunals Capital Master Plan Peacekeeping AssessmentsFully paid - due and payable at 2 Oct 2015: 23 Member States* The United Nations Financial Situation Australia Canada Denmark Finland Germany Iceland Ireland Israel Japan Kazakhstan Liechtenstein Monaco Montenegro Netherlands New Zealand Norway Samoa Senegal Sierra Leone Singapore Sweden Thailand United Republic of Tanzania 10 *Compared to 30 Member States at 2 October 2014

12. Regular budget Peacekeeping Tribunals Capital Master Plan Unpaid Peacekeeping Assessments(Actual) (US$ millions) =24% = 44% *Payment of $67 million received subsequent to cut-off date of Oct 2. 11

13. Peacekeeping Cash Position Actual Figures for Peacekeeping for 2013-2015 (US$ millions) Regular budget Peacekeeping Tribunals Capital Master Plan The United Nations Financial Situation * * At 2 October 2015 12

14. Regular budget Regular budget Peacekeeping Peacekeeping Tribunals Tribunals Capital Master Plan Capital Master Plan Outstanding Payments to Member States Amounts Owed for Troops/Formed-Police Units and Contingent-Owned Equipment (US$ millions) Outstanding Payments to Member States Amounts Owed for Troops/Formed-Police Units and Contingent-Owned Equipment (US$ millions) The United Nations Financial Situation The United Nations Financial Situation aReference A/69/751/Rev.1, table 21 * Actual 13 13

15. Regular budget Peacekeeping Tribunals Capital Master Plan Outstanding Payments to Member States Projected 2015 Outstanding Payments (US$ millions) The United Nations Financial Situation a b a Payments for troops/formed police unit costs for all missions are current up to August 2015 except UNDOF, UNIFIL, MINUSCA, UNISFA,UNOCI , UNFICYP and MINUSTAH which are paid to July 2015 and MINURSO which is paid to July 2014 b Payments for COE for active missions are current up to June 2015 for all missions where claims are certified, except for MINURSO which is paid to July 2014 C Does not include COE GAP deductions as per resolution 67/261 d Does not include Letters of Assist and death and disability claim costs which have balances of $158 million and $1.8 million respectively as at 30 September 2015

16. Regular budget Peacekeeping Tribunals Capital Master Plan Outstanding Payment to Member States Amounts Owed for Troops/Formed Police Units and COE at 2 October 2015 (US$ millions) The United Nations Financial Situation 86 Member States TOTAL 1,038million* *excluding letters of assist, and death and disability claims 15

17. Regular budget Regular budget Peacekeeping Peacekeeping Tribunals Tribunals Capital Master Plan Capital Master Plan Tribunals: Assessment Status* The United Nations Financial Situation The United Nations Financial Situation * Including assessments for the International Tribunal for the Former Yugoslavia, the International Criminal Tribunal for Rwanda, and the International Residual Mechanism for Criminal Tribunals. 16

18. Regular budget Peacekeeping Tribunals Capital Master Plan Tribunal AssessmentsFully paid at 2 October 2015: 94 Member States* The United Nations Financial Situation 17 *Compared to 98 Member States at 2 October 2014

19. Regular budget Peacekeeping Tribunals Capital Master Plan Outstanding Tribunal Assessments at 31 December (US$ millions) The United Nations Financial Situation * 18 * Outstanding as at 2 October 2015

20. Regular budget Peacekeeping Tribunals Capital Master Plan Unpaid Tribunal Assessments at 2 October 2015 (US$ millions) 99 Member States The United Nations Financial Situation 19

21. Regular budget Peacekeeping Tribunals Capital Master Plan Tribunals Cash Position Actual Figures for Tribunals for 2013-2015 (US$ millions) The United Nations Financial Situation * 20 * At 2 October 2015

22. Regular budget Peacekeeping Tribunals Capital Master Plan Capital Master Plan (US$ millions) The United Nations Financial Situation Note - not including payments to the working capital reserve fund of $45 million, which had an outstanding balance of $450 at 2 October 2015. * As at 31 December ** As at 2 October 2015 21

23. Regular budget Peacekeeping Tribunals Capital Master Plan Capital Master Plan Cash Position*Actual figures for CMP Fund for 2013-2015 ($US millions) The United Nations Financial Situation ** * Resolution 69/274 authorized the transfer of $154.9 million from the General Fund. A total of $109.9 million has been transferred, with the remaining $45 million to be financed in the context of the next regular budget assessment under the General Fund (in accordance with paragraph 16a(ii), section VIII of resolution 69/274). ** At 2 October 2015 22

24. Capital Master Plan Fully paid at 2 October 2015: 183 Member States* Regular budget Peacekeeping Tribunals Capital Master Plan The United Nations Financial Situation 23 *Compared to 176 Member States at 2 October 2014

25. All Assessments Due and payable at 15 October 2015 Paid in Full: 24 Member States* Australia Canada Denmark Finland Germany Hungary Iceland Ireland Israel Japan Liechtenstein Luxembourg Monaco Montenegro Netherlands New Zealand Norway Samoa Senegal Sierra Leone Singapore Sweden Thailand United Republic of Tanzania The United Nations Financial Situation 24 *Compared to 29 Member States at 9 October 2014

26. Conclusions • Cash positions are currently positive for all categories except the regular budget. • Regular budget cash is currently exhausted, and reserves are already being drawn upon. • Severe cash flow problems will be experienced in the final months of the year, unless sufficient contributions are received. The United Nations Financial Situation • Although there is an increase in the number of Member States paying in full for the regular budget, unpaid regular budget assessments remain at a significant level and continue to be highly concentrated. • The Secretariat continues to make every effort to expedite outstanding payments to Member States (TCC/COE) based on the level of peacekeeping cash. Payments were made during the month of September, and again on Oct 9. The level of outstanding payments to Member States (TCC/COE) is projected to decrease to $577 million at the end of 2015. • Given the limited reserves available, the financial health of the Organization continues to depend on Member States meeting their financial obligations in full and on time. 25