Post retirement benefits are excluded.

Liabilities for end of service and post retirement benefits

IX. Liabilities for end of service and post retirement benefits

Note 16 Liabilities for end of service and post retirement benefits

Note 23. Liabilities for end of service and post retirement benefits

(d) Post retirement benefits Health insurance coverage is available to qualified retired employees.

Retirement benefits

The Agency does not provide post retirement benefits and has no liabilities in this connection.

(m) No provision is made in the Foundation for end of service benefits including accrued annual leave, and for post retirement benefits.

As at 31 December 2004, the breakdown of the periodic benefits in award was as follows 17,338 retirement benefits 12,092 early retirement benefits 6,613 deferred retirement benefits 8,676 widows' and widowers' benefits 8,156 children's benefits 960 disability benefits and 44 secondary dependants' benefits.

On 31 December 1997, the breakdown of the periodic benefits in award was as follows 13,803 retirement benefits, 8,587 early retirement benefits, 6,338 deferred retirement benefits, 6,214 widows apos and widowers apos benefits, 7,391 children apos s benefits, 768 disability benefits and 48 secondary dependants apos benefits.

Consistent with note 2(c) above, liabilities for end of service benefits, post retirement benefits and annual leave are not provided for in the financial statements.

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

165. Retirement benefits have a universal character.

An independent consulting actuary was engaged to carry out a valuation of post retirement health insurance benefits as of 31 December 2003.

Cost of living adjustments of deferred retirement benefits

In paragraph 56 of its report, the Board recommended that UNU review the funding mechanism for end of service and post retirement benefits liabilities.

(c) End of service and post retirement liabilities

(a) Either make a full provision for liabilities for end of service benefits, post retirement benefits and annual leave or make an appropriate disclosure in the notes to the financial statements (para. 12)

In paragraph 47 of its report, the Board recommended that the United Nations review the funding mechanism for end of service and post retirement benefits liabilities.

Payment of unbudgeted retirement benefits to two (2) international staff.

In paragraph 28, the Board reiterated its concern about the effective ability of the Tribunal to honour its commitments for end of service and post retirement benefits.

Fringe benefits include extensive travel... large wardrobe allowance... liberal retirement plan...

Fund end of service and post retirement benefit liabilities (para. 53)

UNOPS continues to work with the United Nations and other funds and programmes in reviewing the funding mechanism for its liability for end of service and post retirement benefits.

For voluntarily funded organizations such as UNHCR, unfunded post retirement benefits could mean enormous termination costs, with the ensuing risk of serious financial jeopardy this issue thus requires immediate attention.

For voluntarily funded organizations such as UNHCR, unfunded post retirement benefits could mean enormous termination costs with the ensuing risk of serious financial jeopardy this issue thus requires immediate attention.

(a) Fund end of service and post retirement benefit liabilities (para. 53)

(a) Fund end of service and post retirement benefit liabilities (para. 53)

Requests the Executive Secretary to seek guidance from the United Nations on the appropriate accounting for end of service and post retirement benefits and report to COP 8 on this issue

Work is continuing with UNFPA and UNOPS, as well as the Finance and Budget Network, to formulate formal funding policies regarding liabilities for after service health insurance and post retirement benefits.

UNFPA will continue to work with the United Nations and with other funds and programmes in reviewing the funding mechanism for its liability for end of service and post retirement benefits.

(e) To ensure equal access by persons with disabilities to retirement benefits and programmes.

(a) To apply cost of living adjustments to deferred retirement benefits as from age 50

(b) Introducing periodic adjustment of retirement benefits and pensions depending on the rate of inflation.

Post retirement benefit and commutation of annual leave are elements of common staff costs.

The 1988 Federal Constitution guaranteed the access of rural workers to retirement benefits at an age five years earlier than the retirement age for urban workers.

UNFPA will continue to work with the United Nations and the funds and programmes of the United Nations to review the funding mechanism for its liability for end of service and post retirement benefits.

The United Kingdom on behalf of Hong Kong reserves the right to apply all Hong Kong legislation and the rules of pension schemes affecting retirement pensions, survivors benefits and other benefits in relation to death or retirement (including retirement on grounds of redundancy), whether or not derived from a social security scheme.

Creation of one post of Benefits Officer (P 4)

(b) To apply cost of living differential factors to deferred retirement benefits as from the date of separation

Semi retirement pension, old age and anticipatory pensions, and unemployment benefits account for three quarters of all transfers.

Retirement. Retirement.

In paragraph 32 of its report, the Board reiterated its recommendation that ITC address, in conjunction with the United Nations Secretariat and with proper funding, the issue of unfunded liabilities for end of service and post retirement benefits.

In paragraph 26 of its report, the Board expressed its concern about the level of reserves and the ability of the Tribunal to cover its liabilities for end of service and post retirement benefits under the present situation.