The United Nations Financial Situation Yukio Takasu Under-Secretary-General

The United Nations Financial Situation Yukio Takasu Under-Secretary-General for Management United Nations 9 October 2014

Key Components (US$ millions) 1 Oct 2013 2 Oct 2014 Regular budget 2, 606 2, 612 Peacekeeping* Assessments 31 Dec 2013 9, 767 10, 495 5, 836 248 196 - - - 945 461 1, 037 3, 406 2, 198 2, 559 60 54 60 2 1. 6 0. 5 Regular budget 36% 18% 40% Peacekeeping 35% 21% 44% Tribunals 24% 22% 31% - - - Tribunals Capital Master Plan Unpaid Assessments Regular budget Peacekeeping Tribunals Capital Master Plan Unpaid/Assessments % Capital Master Plan The United Nations Financial Situation 1

Key Components (US$ millions) 1 Oct 2013 Cash on Hand * Regular budget* 31 Dec 2013 2 Oct 2014 55 - 35 3, 353 2, 198 4, 115 Tribunals 216 168 180 Capital Master Plan* 244 206 The United Nations Financial Situation 33 Peacekeeping* 1 Oct 2013 Outstanding Payments to Member States** Peacekeeping *Not including reserve accounts 795 ** Not including letters of assist, and death and disability claims 31 Dec 2013 513 31 Dec 2014 (Projected) 501 2

Regular Budget: Assessment Status (US$ millions) 2013 Prior year’s balance (1 January) 2014 Difference 327 461 134 Assessments 2, 606 2, 612 6 Payments received 1, 988 2, 036 1, 037 Regular budget Peacekeeping Tribunals Capital Master Plan 48 945 The United Nations Financial Situation 92 Unpaid assessments (1 Oct 2013 and 2 Oct 2014) 3

Regular Budget Assessments Number of Member States paying in full at Year-end The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan * * At 2 October 2014, compared to 134 Member States as at 1 October 2013 4

Regular Budget Assessments Fully paid at 2 October 2014: 125 Member States* Afghanistan Albania Algeria Andorra Armenia Australia Austria Azerbaijan Bahamas Bahrain Barbados Belgium Belize Bolivia Bosnia and Herzegovina Brunei Darussalam Bulgaria Cambodia Canada Central African Republic Chile China Colombia Cyprus Czech Republic Democratic People’s Republic of Korea Denmark Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Estonia Ethiopia Finland France Gambia Georgia Germany Greece Guyana Haiti Honduras Hungary Iceland India Indonesia Ireland Israel Italy Japan Jordan Kazakhstan Kenya Kuwait Kyrgyzstan Lao People’s Democratic Republic Latvia Lesotho Liechtenstein Lithuania Luxembourg Madagascar Malaysia Malta Marshall Islands Mauritania Mauritius Mexico Micronesia Monaco Mongolia Morocco Mozambique Myanmar Namibia * Compared to 134 Member States at 1 October 2013 Netherlands New Zealand Nicaragua Nigeria Norway Panama Paraguay Philippines Poland Portugal Qatar Republic of Korea Republic of Moldova Romania Russian Federation Saint Lucia Samoa San Marino Saudi Arabia Senegal Seychelles Singapore Slovakia Slovenia South Africa Spain Sri Lanka Sudan Sweden Switzerland Tajikistan Thailand Timor-Leste Tunisia Turkey Turkmenistan Tuvalu Uganda Ukraine United Arab Emirates United Kingdom United Republic of Tanzania Uruguay Uzbekistan Yemen Zambia Zimbabwe The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan 5

Unpaid Regular Budget Assessments (US$ millions) Outstanding Member State 2 Oct 2014 United States 882* Brazil 77 Venezuela (Bolivarian Republic of) Regular budget Peacekeeping Tribunals Capital Master Plan 28 65 Other Member States The United Nations Financial Situation 50 Total 1, 037 * Payment of $83. 2 million received subsequent to cut-off date of Oct 2. 6

Regular Budget Cash Position Actual (US$ millions) 1 October 2013 31 December 2013 2 October 2014 Regular Budget 55 - 35 Working Capital Fund* 150 119 150 Special Account* 259 234** Combined General Fund 464 378 The United Nations Financial Situation 419 Regular budget Peacekeeping Tribunals Capital Master Plan * Resolution 68/247 B authorized the use of the Working Capital Fund and the Special Account on an exceptional basis as a bridging mechanism to address possible cash flow challenges of the CMP including associate costs until the 69 th session. ** 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. 7

Regular Budget Cash Position* Actual Figures for Regular Budget for 2013 -2014 (US$ millions) The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan ** * Does not include balances in Working Capital Fund and Special Account ** As at 2 October 2014 Note - Disbursements for the rest of 2014 are projected to be around $800 million, including CMP bridging, and the newly approved UNMEER authority. 8

Peacekeeping: Assessment Status at 2 October 2014 (US$ millions) The United Nations Financial Situation Outstanding assessments at 31 Dec 2013 2, 198 Assessments during Jan - Oct 2014 5, 836 Total Regular budget Peacekeeping Tribunals Capital Master Plan 8, 034 Payments/credits received during Jan - Oct 2014 Outstanding assessments at 2 Oct 2014* 5, 475 2, 559 * Including assessments within 30 -day period for UNIFIL ($449 million), UNMIL ($105 million) and UNAMID ($421 million) which were issued on 19 September 2014) 9

Peacekeeping Assessments Fully paid - due and payable at 2 Oct 2014: 30 Member States* Australia Austria Canada Costa Rica Denmark Egypt Equatorial Guinea Finland Gambia Germany Iceland Ireland Japan Kazakhstan Latvia Liechtenstein Monaco Montenegro Netherlands New Zealand Nigeria Samoa Senegal Singapore South Africa Sweden Switzerland Uganda United Republic of Tanzania *Compared to 33 Member States at 1 October 2013 The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan 10

Unpaid Peacekeeping Assessments (Actual) (US$ millions) Member State 1 Oct 2013 Member State 2 Oct 2014* United States 651 France 356 Japan 621 United States 337 China 404 Italy 215 Italy 255 China 192 France 224 Russian Federation 152** Others 1, 251 Others 1, 307 Total 3, 406 Total Regular budget Peacekeeping Tribunals Capital Master Plan 2, 559 Unpaid assessments Total assessments = 35% Unpaid assessments Total assessments =44% * Including assessments within 30 -day period for UNIFIL ($449 million), UNMIL ($105 million) and UNAMID ($421 million) which were issued on 19 September 2014) **Payment of $121. 7 million received subsequent to cut-off date of Oct 2. 11

Peacekeeping Cash Position Actual Figures for Peacekeeping for 2013 -2014 (US$ millions) The United Nations Financial Situation * Regular budget Peacekeeping Tribunals Capital Master Plan * At 2 October 2014 12

Outstanding Payments to Member States Amounts Owed for Troops/Formed-Police Units and Contingent-Owned Equipment (US$ millions) The United Nations Financial Situation Actual 2013 a New obligations Payments to Member States 31 December a 525 513 2, 024 2, 350 (2, 036) (2, 362) 513 501 Over 12 months: 86 Less than 12 months: 427 1 January Projected 2014 Regular budget Peacekeeping Tribunals Capital Master Plan Over 12 months: 86 Less than 12 months: 415 Reference A/68/731, table 17 13

Outstanding Payments to Member States Projected 2014 Outstanding Payments (US$ millions) 31 Dec 2013 3 Oct 2014 10 Oct 2014 31 Dec 2014 (Projected) Troop/formed police unit costs 217 585 ab COE claims (active missions) 210 602 cd COE claims (closed missions) 86 86 86 1, 273 815 Regular budget Peacekeeping Tribunals Capital Master Plan 86 513 The United Nations Financial Situation 501 TOTAL e 296 149 433 266 a Payments for troops/formed police unit costs for all missions are current up to July/Aug 2014 except MINUSTAH, UNAMID, UNFICYP and UNMIL which are paid up to May, March and June 2014, respectively. Payments for troops/formed police unit costs in the total amount of $289 million are scheduled for 9 October 2014. b c Payments for COE for active missions are current up to June 2014 for all missions, except for UNAMID and UNFICYP, which are up to December 2013 and UNMIL, which is up to March 2014. d Payments for COE for active missions in the total amount of $169 million are scheduled for 10 October 2014. e Does not include Letters of Assist and death and disability claim costs, which have balances of $140 million and $2 million, respectively, as at 30 September 2014. 14

Outstanding Payment to Member States Amounts Owed for Troops/Formed Police Units and COE at 3 October 2014 (US$ millions) 80 Member States The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan TOTAL 1, 273 million* *excluding letters of assist, and death and disability claims 15

Tribunals: Assessment Status* The United Nations Financial Situation 1 October 2013 2 October 2014 Member States paid in full 96 98 Member States with amounts outstanding to one or both tribunals, and/or international residual mechanism 97 95 Payments received (US$ millions) 224 190 60 Regular budget Peacekeeping Tribunals Capital Master Plan 60 Unpaid Assessments (US$ millions) * 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

Tribunal Assessments Fully paid at 2 October 2014: 98 Member States* Afghanistan Albania Algeria Andorra Australia Austria Azerbaijan Bahamas Belgium Brunei Darussalam Bulgaria Canada Central African Republic Chile China Colombia Costa Rica Cuba Cyprus Czech Republic Denmark Dominica Ecuador Egypt Equatorial Guinea Estonia Finland France Gambia Georgia Germany Greece Grenada Guatemala Guinea-Bissau Guyana Hungary Iceland India Ireland Israel Italy Japan Jordan Kazakhstan Kenya Kuwait Latvia Lesotho Liechtenstein Luxembourg Madagascar Malta Mauritania Mauritius Mexico Monaco Mongolia Montenegro Mozambique Myanmar Namibia Nauru Netherlands New Zealand Nicaragua Nigeria Norway Oman Poland Portugal Qatar Republic of Korea *Compared to 96 Member States at 1 October 2013 Saint Lucia Samoa San Marino Saudi Arabia Senegal Serbia Singapore Slovakia Slovenia South Africa Spain Sweden Switzerland Thailand Timor-Leste Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Tuvalu United Kingdom United Republic of Tanzania Uzbekistan The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan 17

Outstanding Tribunal Assessments at 31 December (US$ millions) * The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan * Outstanding as at 2 October 2014 18

Unpaid Tribunal Assessments at 2 October 2014 (US$ millions) The United Nations Financial Situation 95 Member States Member State Outstanding United States 29 Russian Federation 8 Brazil 6 Indonesia 4 Venezuela 3 90 Other Member States 10 Total Regular budget Peacekeeping Tribunals Capital Master Plan 60 19

Tribunals Cash Position Actual Figures for Tribunals for 2013 -2014 (US$ millions) The United Nations Financial Situation * * At 2 October 2014 Regular budget Peacekeeping Tribunals Capital Master Plan 20

Capital Master Plan (US$ millions) The United Nations Financial Situation Assessments/ payments (US $ millions) Unpaid balance* (US $ millions) Number of Member States paid in full* (1, 782. 0) 86. 7 132 Payments during 2012 (83. 4) 3. 3 152 Payments during 2013 (1. 7) 1. 6 168 Payments during 2014** (1. 1) 0. 5 176 Assessments Payments 2002 -2011 Regular budget Peacekeeping Tribunals Capital Master Plan 1, 868. 7 Note - not including payments to the working capital reserve fund of $45 million, which had an outstanding balance of $450 at 2 October 2014. * As at 31 December ** As at 2 October 2014 21

Capital Master Plan Cash Position* Actual figures for CMP Fund for 2013 -2014 ($US millions) The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan ** * Does not include balances in Working Capital Reserve ** At 2 October 2014 22

Capital Master Plan Fully paid at 2 October 2014: 176 Member States* Afghanistan Albania Algeria Andorra Angola Antigua and Barbuda Argentina Armenia Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bhutan Bosnia and Herzegovina Botswana Brazil Brunei Darussalam Bulgaria Burkina Faso Cabo Verde Cameroon Canada Central African Republic Chile China Colombia Congo Costa Rica Cote d’Ivoire Croatia Cuba Cyprus Czech Republic Democratic People’s Republic of Korea Democratic Republic of Congo Denmark Djibouti Dominica Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Finland France Gabon Gambia Georgia Germany Ghana Greece Grenada Guatemala Guinea-Bissau Guyana Haiti Honduras Hungary Iceland India Indonesia Iran (Islamic Republic of) Iraq Ireland Israel Italy Japan Jordan Kazakhstan Kenya Kiribati Kuwait Kyrgyzstan Lao People’s Democratic Republic Latvia Lebanon *Compared to 166 Member States at 1 October 2013 Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Mauritania Mauritius Mexico Monaco Mongolia Montenegro Mozambique Myanmar Namibia Nauru Nepal Netherlands New Zealand Nicaragua Nigeria Norway Oman Pakistan Palau Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Qatar Republic of Korea Republic of Moldova Romania Russian Federation Saint Kitts and Nevis Saint Lucia Samoa San Marino Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands South Africa Spain Sri Lanka Sudan Suriname Swaziland Sweden Switzerland Syrian Arab Republic Tajikistan Thailand The former Yugoslav Republic of Macedonia Timor-Leste Togo Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Tuvalu Uganda Ukraine United Arab Emirates United Kingdom United Republic of Tanzania United States of America Uruguay Uzbekistan Venezuela (Bolivarian Republic of) Viet Nam Zambia Zimbabwe The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan 23

All Assessments Due and payable at 9 October 2014 Paid in Full: 29 Member States* Andorra Iceland Niger Australia Ireland Nigeria Austria Israel Samoa Canada Japan Senegal Denmark Kazakhstan Singapore Egypt Latvia South Africa Equatorial Guinea Liechtenstein Sweden Finland Monaco Switzerland Gambia Netherlands United Republic of Tanzania Germany The United Nations Financial Situation New Zealand *Compared to 33 Member States at 9 October 2013 24

Conclusions q Cash positions are currently positive for all categories except the regular budget. - Regular budget cash is currently at a low level, and the situation will tighten further in the final months of the year. - CMP cash will be exhausted in November. - The Working Capital Fund and the Special Account will be used to bridge CMP cash flow needs. The United Nations Financial Situation q. Unpaid regular budget assessments remain at a significant level and continue to be highly concentrated. q Although there are increases in the number of Member States paying in full for the international tribunals and CMP, there are decreases for the regular budget and peacekeeping. q As committed, every effort has been made to streamline and expedite and as a result outstanding payments to Member States (TCC/COE) is projected to decrease to $501 million at the end of 2014. q 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