Madam Chair,

1. I have the honor to deliver this statement on behalf of the Group of 77 and China on Agenda Item 138: Improving the financial situation of the United Nations.

2. The Group of 77 and China would like to thank the Under-Secretary General for Management Strategy, Policy and Compliance, Ms. Catherine Pollard and Mr. Chandru Ramanathan, Assistant Secretary-General and Controller for the briefing on the management of the liquidity situation on 09 October 2025.

3. The Group notes with concern that unpaid assessed contributions to the regular budget as of 16 October 2025, stood at USD 1.85 billion dollar, the highest level in five years. Similarly, for peacekeeping operations, the level of unpaid assessments as of 16 October 2025 was USD 3.6 billion dollar, including significant outstanding amounts for active missions such as UNMISS, MINUSCA,UNIFIL, MONUSCO and UNSOS.We take note as well of the international tribunals finincial position, with USD 65 million dollars in unpaid assessments.

4. The persistent delays in the payment of assessed contributions, across the regular budget, peacekeeping operations, and the international tribunals, are having a direct and detrimental impact on the Organization's ability to deliver on its mandates in a timely and effective manner. This ongoing liquidity pressure risks undermining the financial stability of the Organization and has forced increased reliance on exceptional measures to preserve cash flow.

5. The ability for the Organization to settle its financial obligations is fully contingent on payments being made to the United Nations. In particular, that member states with the highest arrears have aggravated the financial situation of the organization. It is extremely concerning that one Member State currently owes more than a half of all outstanding assessments to the UN regular budget and Peacekeeping operations budget respectively, despite having the capacity to pay. This situation is particularly troubling under the present financial circumstances, especially considering that this member state is the only beneficiary of the maximum ceiling on the scale of assessments, while also retaining special privileges in the Security Council.
Madam Chair,

6. The Group reiterates the long-standing principle that the United Nations must be provided with adequate, predictable, and sustainable financing, and that all Member States have a legal obligation to pay their assessed contributions in full, on time, and without conditions, in accordance with the Charter of the United Nations.

7. The Group remains concerned that repeated liquidity challenges have led to hiring restrictions, postponed activities, and delays in implementation of programme. We underscore that mandate delivery must remain the central driver of budget implementation, not the availability of short-term cash resources. Addressing the root causes of the financial challenges is essential to avoiding further disruption.

8. We note that the Secretariat attempts to manage cash flows prudently through cash conservation measures, but such measures cannot substitute for sustainable solutions. The Group stresses that any resource to internal borrowing or the use of surplus funds from other accounts must remain exceptional.

9. The Group calls for continued efforts to strengthen transparency and accountability in the management of the Organization's financial resources, including the use of liquidity mechanisms and the application of cash conservation measures. Any exceptional proposals must be discussed openly with Member States and within the appropriate legal and procedural frameworks.

10. As we noted earlier in the session, the Group reiterates that whenever there is a liquidity crisis, a statement should be made by the Secretary-General, at the beginning of the General Debate of the General Assembly during the High Level Week informing of the financial constraints faced by Organization and the list of the largest dues to be paid. We believe this critical matter deserves the attention of all delegations at the highest levels since this situation will only be remedied through higher political commitment towards the United Nations.

11. The Group of 77 and China continues to uphold the importance of financial stability as a prerequisite for the effective functioning of the United Nations. We remain committed to working constructively within this Committee to find collective and equitable solutions that respect the principles of fairness, sovereign equality, and shared responsibility.

Thank you…