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

2. 1 The United Nations Financial Situation Key Components 2 Oct 2014 31 Dec 2014 2 Oct 2015 AssessmentsRegular budget2,612 2,771 Peacekeeping5,8366,7836,162 Tribunals196 190 Capital Master Plan--- Unpaid AssessmentsRegular budget1,0375351,053 Peacekeeping2,5591,2821,460 Tribunals604069 Capital Master Plan0.5 0.3 Unpaid/Assessments %Regular budget40%20%38% Peacekeeping44%19%24% Tribunals31%20%36% Capital Master Plan--- (US$ millions)

3. 2 The United Nations Financial Situation Key Components 2 Oct 2014 31 Dec 2014 2 Oct 2015 Cash on Hand *Regular budget*35(81)(73) Peacekeeping*4,1154,1384,129 Tribunals180148187 Capital Master Plan*33(4)54 (US$ millions) *Not including reserve accounts ** Not including letters of assist, and death and disability claims Outstanding Payments to Member States** Peacekeeping1,273779577 31 Dec 2015 (Projected) 31 Dec 2014 3 Oct 2014

4. 3 20142015Difference Prior year’s balance (1 January) 46153574 Assessments 2,6122,771159 Payments received 2,0362,253217 Unpaid assessments (2 Oct 2014 and 2 Oct 2015)1,0371,05316 The United Nations Financial Situation Regular Budget: Assessment Status (US$ millions) Regular budget Peacekeeping Tribunals Capital Master Plan

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

6. 5 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 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 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 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 The United Nations Financial Situation Regular Budget Assessments Fully paid at 2 October 2015: 128 Member States* * Compared to 125 Member States at 2 October 2014 Regular budget Peacekeeping Tribunals Capital Master Plan

7. Unpaid Regular Budget Assessments (US$ millions) The United Nations Financial Situation 6 Outstanding Member State2 Oct 2015 United States813 Brazil 124 Venezuela (Bolivarian Republic of) 35 62 Other Member States 81 Total 1,053 Regular budget Peacekeeping Tribunals Capital Master Plan

8. Regular Budget Cash Position Actual (US$ millions) The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan 7 31 Dec 20132 Oct 201431 Dec 20142 Oct 2015 Regular Budget(31) 35(81)(73) Working Capital Fund150 144150 Special Account259 234*234199** Combined General Fund 378419 297276 * 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.

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

10. The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan Outstanding assessments at 31 Dec 20141,282 Assessments during Jan - Oct 20156,162 Total7,444 Payments/credits received during Jan - Oct 2015 5,984 Outstanding assessments at 2 Oct 20151,460 Peacekeeping: Assessment Status at 2 October 2015 (US$ millions) 9

11. 10 *Compared to 30 Member States at 2 October 2014 Peacekeeping Assessments Fully paid - due and payable at 2 Oct 2015: 23 Member States* The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan 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

12. Unpaid assessments Total assessments Unpaid Peacekeeping Assessments (Actual) (US$ millions) Regular budget Peacekeeping Tribunals Capital Master Plan Member State2 Oct 2015 United States 362 Italy 142* Ukraine 128 Brazil 121 Spain 101 Others 606 Total1,460 11 = 44% =24% Member State2 Oct 2014 France 356 United States 337 Italy 215 China 192 Russian Federation 152 Others1,307 Total2,559 *Payment of $67 million received subsequent to cut-off date of Oct 2.

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

14. 13 Outstanding Payments to Member States Amounts Owed for Troops/Formed-Police Units and Contingent-Owned Equipment (US$ millions) The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan 13 Outstanding Payments to Member States Amounts Owed for Troops/Formed-Police Units and Contingent-Owned Equipment (US$ millions) The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan Actual 2014 a Projected 2015 1 January513779* New obligations 2,2352,427 Payments to Member States (1,969)(2,629) 31 December779 Over 12 months: 86 Less than 12 months: 693 577 Over 12 months: 86 Less than 12 months:491 a Reference A/69/751/Rev.1, table 21 * Actual

15. Outstanding Payments to Member States Projected 2015 Outstanding Payments (US$ millions) 14 The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan 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 a b 31 Dec 20142 Oct 2015 9 Oct 2015 31 Dec 2015 (Projected) Troop/formed police unit costs 37331448260 c COE claims (active missions) 320638463231 COE claims (closed missions) 86 TOTAL d 7791,038597577

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

17. The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan 16 Tribunals: Assessment Status* The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan 2 October 20142 October 2015 Member States paid in full9894 Member States with amounts outstanding to one or both tribunals, and/or international residual mechanism 9599 Payments received (US$ millions)190162 Unpaid Assessments (US$ millions) 60 69 * Including assessments for the International Tribunal for the Former Yugoslavia, the International Criminal Tribunal for Rwanda, and the International Residual Mechanism for Criminal Tribunals.

18. Afghanistan Albania Algeria Andorra Angola Armenia Australia Austria Azerbaijan Bhutan Bosnia and Herzegovina Brunei Darussalam Bulgaria Canada Chile China Costa Rica Cuba Cyprus Czech Republic Denmark Ecuador Egypt Equatorial Guinea Estonia Finland France Georgia Germany Ghana Greece Guyana Hungary Iceland Iraq Ireland Israel Italy Japan Jordan Kenya Kuwait Kyrgyzstan Lao People’s Democratic Republic Latvia Liechtenstein Lithuania Luxembourg Madagascar Malaysia Malta Mauritius Mexico Micronesia Monaco Mongolia Montenegro Myanmar Namibia Nauru Netherlands New Zealand Nicaragua Nigeria Norway Oman Panama Poland Portugal Qatar Republic of Korea Republic of Moldova Samoa Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia South Africa Spain Swaziland Sweden Switzerland Thailand Timor-Leste Tonga Turkey Ukraine United Kingdom United Republic of Tanzania Uzbekistan 17 Tribunal Assessments Fully paid at 2 October 2015: 94 Member States* The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan *Compared to 98 Member States at 2 October 2014

19. 18 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 2015 *

20. 19 The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan Unpaid Tribunal Assessments at 2 October 2015 (US$ millions) Member StateOutstanding United States29 Russian Federation11 Brazil9 Indonesia4 Venezuela4 94 Other Member States12 Total69 99 Member States

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

22. 21 Capital Master Plan (US$ millions) The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan Assessments/ payments (US $ millions) Unpaid balance* (US $ millions) Number of Member States paid in full* Assessments 1,868.7 Payments 2002-2011(1,782.0)86.7132 Payments during 2012(83.4)3.3152 Payments during 2013(1.7)1.6168 Payments during 2014(1.1)0.5176 Payments during 2015**(0.2)0.3183 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

23. 22 The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan Capital Master Plan Cash Position* Actual figures for CMP Fund for 2013-2015 ($US millions) ** * 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

24. 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 Cambodia Cameroon Canada Central African Republic Chad 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 Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Fiji Finland France Gabon Gambia Georgia Germany Ghana Greece Grenada Guatemala Guinea Guinea-Bissau Guyana Haiti Honduras Hungary Iceland India Indonesia Iran (Islamic Republic of) Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Kiribati Kuwait Kyrgyzstan Lao People’s Democratic Republic Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Mauritania Mauritius Mexico Micronesia Monaco Mongolia Montenegro Mozambique Myanmar Namibia Nauru Nepal Netherlands New Zealand Nicaragua Niger Nigeria Norway Oman Pakistan Palau Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Qatar Republic of Korea Republic of Moldova Romania Russian Federation Rwanda 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 23 Capital Master Plan Fully paid at 2 October 2015: 183 Member States* The United Nations Financial Situation Regular budget Peacekeeping Tribunals Capital Master Plan *Compared to 176 Member States at 2 October 2014

25. 24 All Assessments Due and payable at 15 October 2015 Paid in Full: 24 Member States* The United Nations Financial Situation 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 * Compared to 29 Member States at 9 October 2014

26. 25 Conclusions The United Nations Financial Situation  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 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.  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.