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adopted by the General Assembly on 10 December 2014","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"e7cd15e8-e9d1-5b61-a16e-b09f70b40cac","position":1,"note_ids":[],"note_references":[],"text":"[on the report of the Fifth Committee (A/69/637)]","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"a7dd5cef-b7bb-563c-b255-b3f3ca095257","position":2,"note_ids":[],"note_references":[],"text":"United Nations pension 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2014,","type":"paragraph","heading_level":null,"paragraph_type":"preambular","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Recalling* its resolution 67/240 of 24 December 2012, section VII of its resolution 68/247 A of 27 December 2013 and section VIII of its resolution 68/247 B of 9 April 2014,","mandates":[{"action_verb":"Recalling","action_verb_normalized":"recall","action_verb_type":"reinforcing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"db265c2a-e94c-5dd7-84ee-0a84598ea11b","position":5,"note_ids":[2,3,4],"note_references":[{"offset":86,"note_id":2},{"offset":555,"note_id":3},{"offset":647,"note_id":4}],"text":"Having considered the report of the United Nations Joint Staff Pension Board for 2014, including the financial statements of the United Nations Joint Staff Pension Fund for the year ended 31 December 2013, the audit opinion and report of the Board of Auditors thereon, the information provided on the internal audits of the Fund and the observations of the United Nations Joint Staff Pension Board and of the Audit Committee, the report of the Secretary-General on the investments of the Fund and measures taken to increase the diversification of the Fund and the related report of the Advisory Committee on Administrative and Budgetary Questions,","type":"paragraph","heading_level":null,"paragraph_type":"preambular","paragraph_level":1,"prefix":null,"links":[],"textWithHighlights":"*Having considered* the report of the United Nations Joint Staff Pension Board for 2014, including the financial statements of the United Nations Joint Staff Pension Fund for the year ended 31 December 2013, the audit opinion and report of the Board of Auditors thereon, the information provided on the internal audits of the Fund and the observations of the United Nations Joint Staff Pension Board and of the Audit 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term;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"3.","links":[],"textWithHighlights":"*Emphasizes* the importance of the United Nations Joint Staff Pension Fund meeting its target annual real rate of return of 3.5 per cent over the long term;","mandates":[{"action_verb":"Emphasizes","action_verb_normalized":"emphasize","action_verb_type":"reinforcing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"7b664554-f514-5def-9009-b34c92ea4bb4","position":10,"note_ids":[],"note_references":[],"text":"Takes note of the results of the actuarial valuation of the Fund, which revealed a deficit of 0.72 per cent of pensionable remuneration as at 31 December 2013, which was a significant improvement over the deficit of 1.87 per cent of pensionable remuneration revealed by the prior actuarial valuation as at 31 December 2011;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"4.","links":[],"textWithHighlights":"*Takes note* of the results of the actuarial valuation of the Fund, which revealed a deficit of 0.72 per cent of pensionable remuneration as at 31 December 2013, which was a significant improvement over the deficit of 1.87 per cent of pensionable remuneration revealed by the prior actuarial valuation as at 31 December 2011;","mandates":[{"action_verb":"Takes note","action_verb_normalized":"take note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"dfb94c90-0e8a-5667-8d9c-fd9ed6c11a45","position":11,"note_ids":[],"note_references":[],"text":"Welcomes the improvement in the actuarial position of the Fund, which represents a reversal of the downward trend observed since 1999, and in this regard emphasizes the need to ensure the sustainability of these gains;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"5.","links":[],"textWithHighlights":"*Welcomes* the improvement in the actuarial position of the Fund, which represents a reversal of the downward trend observed since 1999, and in this regard emphasizes the need to ensure the sustainability of these gains;","mandates":[{"action_verb":"Welcomes","action_verb_normalized":"welcome","action_verb_type":"evaluative","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"85dfcf85-2d58-5372-98e3-716cecf457bc","position":12,"note_ids":[],"note_references":[],"text":"Financial statements of the United Nations Joint Staff Pension Fund and report of the Board of Auditors","type":"heading","heading_level":2,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"a817459c-9782-508b-803a-948623e3d3b4","position":13,"note_ids":[],"note_references":[],"text":"Notes that the Board of Auditors issued an unqualified audit opinion on the financial statements of the Fund for the year ended 31 December 2013;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"6.","links":[],"textWithHighlights":"*Notes* that the Board of Auditors issued an unqualified audit opinion on the financial statements of the Fund for the year ended 31 December 2013;","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"598d20e9-26dd-59b1-b2ef-e8bfa432e2d4","position":14,"note_ids":[],"note_references":[],"text":"Also notes the observation of the Board of Auditors that the adoption of the International Public Sector Accounting Standards in 2012 had enhanced the quality of the financial statements of the Fund;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"7.","links":[],"textWithHighlights":"Also *notes* the observation of the Board of Auditors that the adoption of the International Public Sector Accounting Standards in 2012 had enhanced the quality of the financial statements of the Fund;","mandates":[{"action_verb":"notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b933a1c8-44ae-5226-b019-e73466b74698","position":15,"note_ids":[],"note_references":[],"text":"Stresses the need for the Fund to address all the weaknesses identified by the Board of Auditors in relation to financial management and financial statement disclosure, investment management, information system management and other administrative processes;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"8.","links":[],"textWithHighlights":"*Stresses* the need for the Fund to address all the weaknesses identified by the Board of Auditors in relation to financial management and financial statement disclosure, investment management, information system management and other administrative processes;","mandates":[{"action_verb":"Stresses","action_verb_normalized":"stress","action_verb_type":"reinforcing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"2c68e128-87ea-5800-a559-d70a9d15c42b","position":16,"note_ids":[],"note_references":[],"text":"Amendments to the Regulations and Administrative Rules of the United Nations Joint Staff Pension Fund","type":"heading","heading_level":2,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"ecb5ec5d-112a-5a48-bf69-70a4142389d8","position":17,"note_ids":[],"note_references":[],"text":"Approves the amendment to article 4 of the Regulations of the United Nations Joint Staff Pension Fund, as set out in annex XI to the report of the United Nations Joint Staff Pension Board, in order to establish clear authority and reference to the financial rules of the Fund;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"9.","links":[],"textWithHighlights":"*Approves* the amendment to article 4 of the Regulations of the United Nations Joint Staff Pension Fund, as set out in annex XI to the report of the United Nations Joint Staff Pension Board, in order to establish clear authority and reference to the financial rules of the Fund;","mandates":[{"action_verb":"Approves","action_verb_normalized":"approve","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"1aa8a350-965b-5ad3-9076-b423956f53d4","position":18,"note_ids":[],"note_references":[],"text":"Emphasizes the importance of the Board promulgating financial rules that will govern the financial management of the Fund, and in this regard looks forward to receiving further information in the next report of the Board;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"10.","links":[],"textWithHighlights":"*Emphasizes* the importance of the Board promulgating financial rules that will govern the financial management of the Fund, and in this regard looks forward to receiving further information in the next report of the Board;","mandates":[{"action_verb":"Emphasizes","action_verb_normalized":"emphasize","action_verb_type":"reinforcing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"69596113-796f-5a76-999c-757dc1beeff9","position":19,"note_ids":[],"note_references":[],"text":"Takes note of paragraph 36 of the report of the Advisory Committee, and decides not to approve the proposed amendment to article 14 as set out in annex XI to the report of the Board;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"11.","links":[],"textWithHighlights":"*Takes note* of paragraph 36 of the report of the Advisory Committee, and decides not to approve the proposed amendment to article 14 as set out in annex XI to the report of the Board;","mandates":[{"action_verb":"Takes note","action_verb_normalized":"take note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"0bbf7a94-3d78-5fba-b15c-6d10e2186112","position":20,"note_ids":[],"note_references":[],"text":"Encourages the Audit Committee of the Fund to continue to work closely with the Board of Auditors in order to address issues of mutual interest;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"12.","links":[],"textWithHighlights":"*Encourages* <<the Audit Committee of the Fund>> to continue to work closely with the Board of Auditors in order to address issues of mutual interest;","mandates":[{"action_verb":"Encourages","action_verb_normalized":"encourage","action_verb_type":"directive","assignees":[{"assignee":"the Audit Committee of the Fund","assignee_normalized":"Audit Committee of the Fund","assignee_type":"un_body"}],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"c996e304-44c2-54db-b191-054ddd0d1ccf","position":21,"note_ids":[],"note_references":[],"text":"Approves the technical changes in the Regulations of the Fund, as set out in annex XI to the report of the United Nations Joint Staff Pension Board, in accordance with past decisions and amendments adopted by the Board and the General Assembly;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"13.","links":[],"textWithHighlights":"*Approves* the technical changes in the Regulations of the Fund, as set out in annex XI to the report of the United Nations Joint Staff Pension Board, in accordance with past decisions and amendments adopted by the Board and the General Assembly;","mandates":[{"action_verb":"Approves","action_verb_normalized":"approve","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"da592a24-3720-57ac-b5b8-6b7e9bbdf334","position":22,"note_ids":[],"note_references":[],"text":"Takes note of the amendments to the Administrative Rules of the United Nations Joint Staff Pension Fund, as set out in annex XII to the report of the Board, to refine the Administrative Rules and align them with the Regulations of the Fund;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"14.","links":[],"textWithHighlights":"*Takes note* of the amendments to the Administrative Rules of the United Nations Joint Staff Pension Fund, as set out in annex XII to the report of the Board, to refine the Administrative Rules and align them with the Regulations of the Fund;","mandates":[{"action_verb":"Takes note","action_verb_normalized":"take note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"2cc176ae-7f9c-5d03-819e-b9bd65a7d729","position":23,"note_ids":[],"note_references":[],"text":"Pension adjustment system","type":"heading","heading_level":2,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"298d8a6c-be18-5533-91c2-0ca922d73d56","position":24,"note_ids":[],"note_references":[],"text":"Approves the amendment regarding the special adjustment for small pensions, as set out in annex XIII to the report of the Board, to reflect the 10 per cent adjustment to small pension threshold amounts for separations on or after 1 April 2016;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"15.","links":[],"textWithHighlights":"*Approves* the amendment regarding the special adjustment for small pensions, as set out in annex XIII to the report of the Board, to reflect the 10 per cent adjustment to small pension threshold amounts for separations on or after 1 April 2016;","mandates":[{"action_verb":"Approves","action_verb_normalized":"approve","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"df1fb25f-49d4-5ae5-9bb0-bbfd30d71452","position":25,"note_ids":[],"note_references":[],"text":"Concurs with the recommendation of the Board that the following assessments be discontinued, considering the comments of the Committee of Actuaries that the assessments were consistent with the initial estimates of the consulting actuary and were subsumed in the overall cost of the two-track feature, which would continue to be monitored in conjunction with each actuarial valuation: (a) assessment of the costs of the April 1992 modification of the cost-of-living differential factors as applicable to the Professional and higher categories, (b) assessment of actual savings from the reduction of the 120 per cent cap provision to 110 per cent, effective for separations on 1 July 1995 or later and (c) assessment of the costs and/or savings of the minimum guarantee at 80 per cent of the United States dollar track amount;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"16.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"4adfcb20-df9e-5047-a13a-9a0c025cfe54","position":26,"note_ids":[],"note_references":[],"text":"Other matters","type":"heading","heading_level":2,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"2f1a462f-4288-56b6-8fa8-d03cd9932e1a","position":27,"note_ids":[],"note_references":[],"text":"Concurs, in accordance with article 13 of the Regulations of the Fund and with a view to securing the continuity of pension rights, with the new transfer agreements of the Fund with the European Organization for the Exploitation of Meteorological Satellites, the European Union Satellite Centre and the European Union Institute for Security Studies, as approved by the Board and set out in annex XIV to its report, which will become effective 1 January 2015;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"17.","links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b68870cc-ccdc-598f-aafd-086ad355aa04","position":28,"note_ids":[],"note_references":[],"text":"Notes that the transfer agreement of the Fund with the African Development Bank has been withdrawn, because the Bank has not signed the approved agreement;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"18.","links":[],"textWithHighlights":"*Notes* that the transfer agreement of the Fund with the African Development Bank has been withdrawn, because the Bank has not signed the approved agreement;","mandates":[{"action_verb":"Notes","action_verb_normalized":"note","action_verb_type":"observing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"6676cbe0-f917-5b4c-b604-84e49ce03730","position":29,"note_ids":[],"note_references":[],"text":"Recalls paragraph 10 of the report of the Advisory Committee, and welcomes the initiative taken by the High-level Committee on Management to establish a working group on after-service health insurance and looks forward to receiving information on its findings at the seventieth session of the General Assembly, pursuant to Assembly resolution 68/244 of 27 December 2013;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"19.","links":[],"textWithHighlights":"*Recalls* paragraph 10 of the report of the Advisory Committee, and welcomes the initiative taken by the High-level Committee on Management to establish a working group on after-service health insurance and looks forward to receiving information on its findings at the seventieth session of the General Assembly, pursuant to Assembly resolution 68/244 of 27 December 2013;","mandates":[{"action_verb":"Recalls","action_verb_normalized":"recall","action_verb_type":"reinforcing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"53cd68ff-9e42-57cb-a13c-a57156ada902","position":30,"note_ids":[],"note_references":[],"text":"Also recalls paragraph 13 of section VII of resolution 68/247 A and paragraph 26 of the report of the Advisory Committee, and requests the Board to inform the General Assembly of the outcome of the revision of the memorandum of understanding between the Office of Human Resources Management of the Secretariat and the Fund in the context of its next report to the Assembly;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"20.","links":[],"textWithHighlights":"Also *recalls* paragraph 13 of section VII of resolution 68/247 A and paragraph 26 of the report of the Advisory Committee, and requests the Board to inform the General Assembly of the outcome of the revision of the memorandum of understanding between the Office of Human Resources Management of the Secretariat and the Fund in the context of its next report to the Assembly;","mandates":[{"action_verb":"recalls","action_verb_normalized":"recall","action_verb_type":"reinforcing","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"d07121c6-0fc6-5e02-8b62-1ba1237a5920","position":31,"note_ids":[],"note_references":[],"text":"Notes with concern the observation of the Board of Auditors regarding performance evaluations not having been completed for Fund staff for the cycle ended 31 March 2013, and in this regard requests the Secretary-General to continue his effort to ensure that the performance of all staff members of the Fund is properly evaluated in a timely manner;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"21.","links":[],"textWithHighlights":"*Notes* with concern the observation of the Board of Auditors regarding performance evaluations not having been 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