1. The United Nations Financial Situation
Yukio Takasu
Under-Secretary-General for Management
United Nations
3 May 2017 1

2. Key Components (US$ millions) 471 (123) 632 2,571 3,990 2,889 167 142
31 Dec 2015
30 Apr 2016
31 Dec 2016
30 Apr 2017
Assessments
Regular budget
2,771
2,549
2,578
Peacekeeping
6,377
3,882
10,631*
1,161
Tribunals
190 66
109
Unpaid
533
1,403
409
1,395
976
2,396
1,802
1,679 65 93 40 91
Cash on Hand
Regular budget**
(217)
471
(123)
632
Peacekeeping**
2,803
2,571
3,990
2,889
169
167
142
172
Outstanding Payments to Member States****
824
827***
808
777***
The United Nations Financial Situation
* Peacekeeping assessments increased in 2016, following a decrease in 2015, due to the timing of decision on scale of assessment rates applicable to 2016.
** Not including the reserves
*** As at 31 March
**** Not including letters of assist, and death and disability claims

3. Regular Budget: Assessment Status
Actual (US$ millions)
The United Nations Financial Situation
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
31 Dec 2015
30 Apr 2016
31 Dec 2016
30 Apr 2017
Prior year’s balance*
535
533
409
Assessments
2,771
2,549
2,578
Payments received
2,773
1,679
2,673
1,592
Unpaid assessments
1,403
1,395
* As at 1 January

4. 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 30 April 2017, compared to 79 Member States at 30 April 2016 3

5. Regular Budget Assessments Fully paid at 31 December 2016: 145 Member States
South Sudan
Spain
Sri Lanka
Sweden
Switzerland
Syrian Arab Republic
Thailand
Timor-Leste
Togo
Tonga
Trinidad and Tobago
Tunisia
Turkey
Turkmenistan
Tuvalu
Uganda
Ukraine
United Arab Emirates
United Kingdom
United Republic of
Tanzania
Uruguay
Uzbekistan
Viet Nam
Zambia
Zimbabwe
Myanmar
Namibia
Nepal
Netherlands
New Zealand
Nicaragua
Niger
Norway
Peru
Philippines
Poland
Portugal
Qatar
Republic of Korea
Republic of Moldova
Romania
Russian Federation
Rwanda
Saint Kitts and Nevis
Saint Lucia
Samoa
San Marino
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Slovakia
Slovenia
Solomon Islands
South Africa
Indonesia
Ireland
Israel
Italy
Jamaica
Japan
Jordan
Kazakhstan
Kenya
Kiribati
Kuwait
Kyrgyzstan
Lao People's
Democratic Republic
Latvia
Lesotho
Liberia
Liechtenstein
Luxembourg
Malawi
Maldives
Mali
Malta
Marshall Islands
Mauritius
Micronesia (Federated States of)
Monaco
Montenegro
Morocco
Mozambique
Central African Republic
Chad
Chile
China
Colombia
Congo
Cote d'Ivoire
Croatia
Cuba
Czech Republic
Democratic People's
Denmark
Dominica
Dominican Republic
Ecuador
El Salvador
Estonia
Ethiopia
Finland
France
Gambia
Georgia
Germany
Greece
Guatemala
Guinea
Haiti
Hungary
Iceland
India
Afghanistan
Albania
Algeria
Andorra
Angola
Antigua and Barbuda
Armenia
Australia
Austria
Azerbaijan
Bahamas
Bahrain
Bangladesh
Barbados
Belarus
Belgium
Belize
Benin
Bhutan
Bolivia
Bosnia and
Herzegovina
Botswana
Brazil
Brunei Darussalam
Bulgaria
Burkina Faso
Burundi
Cambodia
Cameroon
Canada
The United Nations Financial Situation
Regular budget
Peacekeeping
Tribunals
Capital Master Plan

6. Unpaid Regular Budget Assessments Actual (US$ millions)
The United Nations Financial Situation
Member State
30 Sep 2016
31 Dec 2016
United States
786
286
Venezuela (Bolivarian Republic of) 31
Iran (Islamic Republic of) 22
Mexico 25 13
Brazil
219 -
Other Member States
106 57
Total
1,189
409
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Other Member States went down from 57 on 5 Oct 2011 to 45 on 31 Dec 2011

7. Unpaid Regular Budget Assessments Actual (US$ millions)
The United Nations Financial Situation
Member State
30 Apr 2017
United States
897
Brazil 96
Italy* 95
Mexico 36
Argentina
Other Member States
235
Total
1,395
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
* Payment received in full after cut-off date of 30 April 2017 6

8. Regular Budget Assessments Fully paid in 2016 and 2017
JAN.
Armenia
Australia
Canada
Denmark
Dominican
Republic
Finland
Georgia
Haiti
Hungary
Iceland
Ireland
Kuwait
Kyrgyzstan
Latvia
Luxembourg
New Zealand
Nicaragua
Norway
Samoa
Senegal
Singapore
South Sudan
Sweden
Switzerland
Ukraine
FEB.
Bahamas
Belgium
Bulgaria
China
Czech Republic
Estonia
Israel
Lesotho
Liechtenstein
Monaco
Netherlands
Rwanda
Serbia
Slovenia
Sri Lanka
Thailand
United Arab
Emirates
MAR.
Andorra
Bosnia and
Herzegovina
Brunei
Darussalam
Chile
France
Germany
Indonesia
Malta
Mauritius
Myanmar
Namibia
Philippines
Republic of Korea
Saint Lucia
San Marino
Slovakia
South Africa
Tunisia
Turkmenistan
Uzbekistan
APR.
Albania
Azerbaijan
Bahrain
Barbados
Bolivia
Cote d'Ivoire
India
Italy
Japan
Kazakhstan
Mali
Montenegro
Russian Federation
Spain
Timor-Leste
Turkey
United Kingdom
JAN.
Algeria
Angola
Armenia
Australia
Austria
Azerbaijan
Bahamas
Benin
Canada
Denmark
Djibouti
Dominican
Republic
Estonia
Finland
Georgia
Guinea
Hungary
Ireland
Kuwait
Kyrgyzstan
Latvia
Liberia
Liechtenstein
Luxembourg
Mali
Netherlands
New Zealand
Norway
Senegal
Singapore
South Sudan
Sweden
Switzerland
Ukraine
FEB.
Belgium
Bosnia and
Herzegovina
China
Iceland
Malta
Marshall Islands
Monaco
Republic of Korea
Slovenia
Solomon Islands
South Africa
Sri Lanka
Thailand
Uzbekistan
Viet Nam
MAR.
Albania
Bahrain
Bhutan
Bulgaria
Cabo Verde
Croatia
Czech Republic
Democratic People's
Republic of Korea
Ecuador
Guyana
Mauritius
Myanmar
Nepal
Nicaragua
Papua New Guinea
Romania
Russian Federation
Samoa
San Marino
Spain
Tunisia
Turkmenistan
United Arab Emirates
Vanuatu
APR.
Andorra
Antigua and
Barbuda
Brunei Darussalam
Dominica
Ethiopia
Germany
Guatemala
Haiti
India
Japan
Kazakhstan
Montenegro
Philippines
Portugal
Qatar
Sudan
Trinidad and
Tobago
Turkey
United Kingdom
The United Nations Financial Situation
Regular budget
Peacekeeping
Tribunals
Capital Master Plan 7
TOTAL: 79
TOTAL: 92

9. Regular Budget Cash Position Actual (US$ millions)
The United Nations Financial Situation
30 Apr 2015
31 Dec 2015
30 Apr 2016
31 Dec 2016
30 Apr 2017
Regular Budget
646
(217)
471
(123)
632
Working Capital Fund
127
150
Special Account
235
200*
200
Combined General Fund
1,008
133
821
227
982
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
* Resolution 69/274 authorized a credit from the Special Account to the General Fund in the amount of 36,613,400 dollars. 8

10. Regular Budget Cash Position
Regular Budget Cash Position* Actual Figures for Regular Budget for
(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

11. Peacekeeping: Assessment Status Actual (US$ millions)
The United Nations Financial Situation
31 Dec 2015
30 Apr 2016
31 Dec 2016
30 Apr 2017
Prior-years balance*
1,282
976
1,802
Assessments
6,377
3,882
10,631
1,161
Payments/credits received
6,683
2,462
9,805
1,284
Unpaid assessments
2,396
1,679**
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
* As at 1 January
** Including assessments within 30-day period for MONUSCO ($321.4 million) and MINUSTAH ($74.5 million), which were issued on 26 April 2017

12. Unpaid Peacekeeping Assessments* Actual (US$ millions)
The United Nations Financial Situation
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Member State
30 Apr 2017
United States
667
Brazil
194
Ukraine
117
Saudi Arabia 65
Venezuela (Bolivarian Republic of) 47
Other Member States
589
Total
1,679
** Including assessments within 30-day period for MONUSCO ($321.4 million) and MINUSTAH ($74.5 million), which were issued on 26 April 2017 11

13. Peacekeeping Assessments Fully paid at 31 December 2016: 24 Member States*
The United Nations Financial Situation
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Armenia
Australia
Bosnia and Herzegovina
Canada
Cuba
France
Georgia
Germany
Ireland
Israel
Italy
Latvia
Liechtenstein
Monaco
Netherlands
New Zealand
Norway
Republic of Korea
Romania
Saint Kitts and Nevis
Senegal
Switzerland
Tuvalu
United Republic of Tanzania
*Compared to 30 Member States as at 31 December 2015

14. Peacekeeping Assessments Fully paid at 30 April 2017: 48 Member States*
The United Nations Financial Situation
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Andorra
Angola
Australia
Austria
Benin
Bhutan
Bosnia and Herzegovina
Brunei Darussalam
Canada
China
Cote d'Ivoire
Cyprus
Denmark
Estonia
Finland
France
Georgia
Germany
Hungary
Iceland
India
Ireland
Japan
Kazakhstan
Kuwait
Kyrgyzstan
Liberia
Liechtenstein
Mali
Monaco
Myanmar
Nauru
Netherlands
New Zealand
Norway
Papua New Guinea
Qatar
Republic of Korea
Saint Kitts and Nevis
Senegal
Singapore
Slovakia
Slovenia
Solomon Islands
South Africa
Spain
Sweden
Switzerland 13
*Compared to 40 Member States as 30 April 2016

15. Peacekeeping Cash Position
Actual Figures for Peacekeeping for
(US$ millions)
The United Nations Financial Situation
The United Nations Financial Situation
The United Nations Financial Situation
The United Nations Financial Situation
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Regular budget
Peacekeeping
Tribunals
Capital Master Plan 14

16. Outstanding Payments to Member States
Amounts Owed and Projected for Troops/Formed-Police Units and
Contingent-Owned Equipment (US$ millions)
The United Nations Financial Situation
The United Nations Financial Situation
The United Nations Financial Situation
The United Nations Financial Situation
2015
2016
2017
Owed as at 1 Januarya
828
824
808
New obligations
2 408b
2 310b
2 381
Payments made during the year
(2 412)b
(2 326)b
(2 385)
Owed as at 31 December
804
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
New obligations for 2016 are estimated based on the average of commitment items “Standard troop cost reimbursement” “Contingent-owned equipment: major equipment “ and “Contingent-owned equipment: self-sustainment “of the Approved budget 2016/17 and the proposed 2017/18 budget.
a Includes COE claims for 86 million for closed missions
b Reference A/71/809, Annex V

17. Outstanding Payments to Member States
Projected 2017 Outstanding Payments (US$ millions)
The United Nations Financial Situation
31 Dec 2015
31 Dec 2016
31 Mar 2017a
31 Dec 2017b
Troops/formed police units
261
247
225
COE claims (active missions)
477
475
466
471
COE claims (closed missions) 86
TOTALc
824
808
777
804
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
31 December 2017: Outstanding Troops/formed police units Based on historical trend, 2-month Troop/FPU costs estimated with authorized strength and vacancy rate used in budgets for the 2017/18 period. Outstanding COE claims (active missions) is based on the current outstanding amounts.
a Payments for troops/formed police unit costs for all missions are current up to January 2017 except: MINURSO which are paid up to October Payments for COE for active missions are current up to December 2016 for all missions.
b Estimated amount for COE claims in active missions include claims related to unsigned MOUs.
c Does not include Letters of Assist and death and disability claim costs which have balances of $124.4 million and $3.6 million respectively as at 20 April 2017. 16

18. Outstanding Payment to Member States
Amounts Owed for Troops/Formed Police Units and COE
at 31 March 2017 (US$ millions)
The United Nations Financial Situation
86 Member States
Regular budget
Peacekeeping
Tribunals
Capital Master Plan 17
TOTAL million*
*excluding letters of assist, and death and disability claims

19. Outstanding Tribunal Assessments at 31 December (US$ millions)
The United Nations Financial Situation
Regular budget
Peacekeeping
Tribunals
Capital Master Plan 18

20. Tribunal Assessments Fully paid at 31 December 2016: 116 Member States*
Afghanistan
Algeria
Andorra
Antigua and Barbuda
Armenia
Australia
Austria
Azerbaijan
Bahrain
Bangladesh
Barbados
Belarus
Belgium
Benin
Bhutan
Bosnia and Herzegovina
Brunei Darussalam
Bulgaria
Burundi
Cameroon
Canada
Chad
China
Congo
Costa Rica
Cote d'Ivoire
Cuba
Cyprus
Czech Republic
Democratic People's Republic of Korea
Denmark
Dominica
Ecuador
Estonia
Ethiopia
Finland
France
Gambia
Georgia
Germany
Ghana
Greece
Guatemala
Guyana
Haiti
Hungary
Iceland
India
Ireland
Israel
Italy
Japan
Jordan
Kazakhstan
Kenya
Kuwait
Kyrgyzstan
Lao People's Democratic Republic
Latvia
Lesotho
Liberia
Liechtenstein
Lithuania
Luxembourg
Madagascar
Malawi
Mali
Malta
Micronesia
Monaco
Mongolia
Montenegro
Myanmar
Namibia
Nauru
Netherlands
New Zealand
Nicaragua
Norway
Oman
Philippines
Poland
Portugal
Qatar
Republic of Korea
Republic of Moldova
Romania
Saint Kitts and Nevis
Samoa
San Marino
Saudi Arabia
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Slovakia
Slovenia
Solomon Islands
Spain
Sweden
Switzerland
Syrian Arab Republic
Thailand
Trinidad and Tobago
Tunisia
Turkey
Turkmenistan
Tuvalu
Uganda
Ukraine
United Arab Emirates
United Kingdom
United Republic of Tanzania
Uzbekistan
Zambia
The United Nations Financial Situation
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
*Compared to 107 Member States as at 31 December 2015

21. Unpaid Tribunal Assessments
Actual (US$ millions)
The United Nations Financial Situation
Member State
30 Apr 2017
United States* 46
Russian Federation 13
Indonesia 5
United Kingdom 4
Italy**
Other Member States 19
Total 91
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
* Payment of $2.9 million received after cut-off date of 30 April 2017
** Payment received in full after cut-off date of 30 April 2017 20

22. Tribunals: Assessment Status
The United Nations Financial Situation
The United Nations Financial Situation
30 Apr 2016
30 Apr 2017
Member States paid in full 52 64
Payments received (US$ millions) 38 53
Unpaid Assessments (US$ millions) 93 91
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
Regular budget
Peacekeeping
Tribunals
Capital Master Plan
On 10 May 2011, unpaid assessments was $133 million 21

23. Tribunals Cash Position Actual Figures for Tribunals for 2015-2017 (US$ millions)
The United Nations Financial Situation
Regular budget
Peacekeeping
Tribunals
Capital Master Plan 22

24. All Assessments Fully paid at 3 May 2017 Paid in Full: 39 Member States*
The United Nations Financial Situation
Andorra
Angola
Australia
Austria
Benin
Bhutan
Bosnia and Herzegovina
Brunei Darussalam
Canada
China
Denmark
Estonia
Finland
Georgia
Germany
Hungary
Iceland
India
Ireland
Italy
Japan
Kazakhstan
Kuwait
Kyrgyzstan
Liberia
Liechtenstein
Mali
Monaco
Myanmar
Netherlands
New Zealand
Senegal
Singapore
Slovenia
Solomon Islands
South Africa
Spain
Sweden
Switzerland
*Compared to 35 Member States as at 4 May 2016 23

25. Conclusions
Currently, the UN financial situation is generally sound. Due to the efforts of many Member States to expedite payments, there are increases in the number of Member States meeting their obligations in full in every category, compared to one year ago.
The United Nations Financial Situation
Unpaid assessments are currently lower in all categories compared to one year ago. However, unpaid regular budget assessments continue to be highly concentrated, and the final position of the regular budget for 2017 depends on action by the remaining Member States.
The experience of the last few years reflects that the last quarter is a very difficult period for regular budget cash. It was again necessary to significantly draw on regular budget cash reserves (both Working Capital Fund and Special Account) during the final months of It would be prudent to review the level of regular budget reserves in light of this experience.
The overall UN cash situation is currently positive for all categories at 30 April 2017;
however, the regular budget cash is expected to again tighten towards the end of the
year.  The Secretariat  will continue to monitor the cash flow and ensure prudent
financial management of resources.  
An increased number of Member States are making timely contributions to peacekeeping operations, and the Secretariat is making every effort to expedite outstanding TCC/COE payments.
The financial health of the Organization continues to depend on Member States meeting their financial obligations in full and on time. 24