Actuarial matters

Actuarial situation

All actuarial results will be shown under several sets of actuarial assumptions

Risks, he wrote, were supposed to be capable of an exact actuarial computation.

Figure 4 United Nations Joint Staff Pension Fund evolution of actuarial situation since 1990

At the time of the present report, the General Assembly has not invoked this provision. The result of the actuarial valuation as at 31 December 2003 was an actuarial surplus of 1.14 per cent of pensionable remuneration.

The actuarial report will show required contributions and imbalances, an analysis of gains and losses, calculations of the actuarial value of accrued benefits, hypothetical projection results over 30 years and the results of monitoring of the two track system.

The United Nations Joint Staff Pension Board approved their statement on the actuarial position of the Fund.

The Board of Auditors has repeatedly reported this issue, with no result so far other than an improved actuarial computation.

His delegation was pleased that the Fund's value had increased substantially and that actuarial valuations had shown surpluses since 1997.

The Board of Auditors has repeatedly reported this issue, with no result so far other than an improved actuarial computation.

UNODC has now received information on the actuarial valuation, which shows that the potential liability will substantially exceed available reserves.

Once accepted, the study would be conducted by a specialized consulting firm and carried out concurrently with the next actuarial valuation.

The actuarial valuation of the post retirement health insurance benefits of UNDP and the United Nations Secretariat is carried out jointly.

3. Notes that the Board approved the recommendation of the Working Group to eliminate the 1.5 percentage point reduction in the first consumer price index adjustment due to existing and future beneficiaries, subject to an actuarial surplus being revealed in the actuarial valuation to be performed as at 31 December 2003

(a) Preparation of an actuarial valuation to be performed in 2006, on the basis of data as at 31 December 2005, including production of the formal report and preparation of various papers for the Committee of Actuaries and United Nations Joint Staff Pension Board pertaining to the regular actuarial valuation work.

Creation of such a post would mitigate risk by improving the quality of the actuarial valuation and related projections, particularly in relation to demographic trends.

The table is replaced by the new table below.

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Table 1.21

Table 1.34

Table 2.9

Table 2.13

Table 2.15

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Table 3.13

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Table 3.25

Table 5.9

Table 5.12

Table 5.14

Table 5.16

Table 8.14

Table 8.18

Table 9.12

Table 9.16

Table 9.22