1. I have the honor to deliver this statement on behalf of the Group of 77 and China on agenda item 140, "Improving the financial situation of the United Nations".

2. The Group thanks Ms. Catherine Pollard, Under-Secretary-General for Management Strategy, Policy and Compliance, for her periodic update on the financial situation of the United Nations on 7 October 2026 and for introducing the related report today.

3. The Group remains deeply concerned about the Organization's financial situation. As of 30 September, unpaid assessments amounted to $1.46 billion for the regular budget, approximately $4.1 billion for peacekeeping operations and $87 million for the international tribunals. These outstanding contributions continue to undermine financial predictability and the full and effective implementation of mandates.

4. We acknowledge the improvement in regular-budget collections and the payments received in September, which enabled repayment of borrowings from the Working Capital Fund and the Special Account. Nevertheless, this improvement does not resolve the underlying uncertainty. The Organization entered 2026 with record unpaid regular-budget assessments of $1.568 billion and had to draw on both liquidity reserves earlier than in 2025, despite spending restrictions.

5. The Group reaffirms that the United Nations must receive the necessary resources to discharge its responsibilities. The most fundamental and effective answer to the recurrent liquidity problems of the Organization depends on all Member States fulfilling their obligations under the Charter to pay their assessed contributions in full, on time and without conditions, while recognizing the genuine difficulties faced by those affected by circumstances beyond their control. We firmly reject the unilateral and persistent withholding of contributions as a means of exerting pressure on the Organization. We commend those Member States that have honored their financial obligations and urge those with outstanding assessments to do so.

Mr. Chair,

6. The Group recognizes the collective efforts of Member States during the eightieth session, culminating in the historic decision on a revised methodology for the return of credits. Together with the harmonization of their treatment, this decision addresses the damaging cycle of returning resources that the Organization has not received. We emphasize transparent and accountable implementation, including clear reporting on credits and outstanding balances, in full compliance with Financial Regulations and Rules. These measures provide important relief but cannot substitute for the timely and full payment of assessed contributions.

7. We acknowledge the Secretariat's efforts to preserve business continuity under difficult circumstances. However, spending restrictions, hiring constraints and the postponement or cancellation of activities carry consequences for mandate delivery. We underscore that mandate delivery must remain the central driver of budget implementation, rather than short-term cash availability. We encourage further information on the operational effects of these measures and the steps envisaged to address them.

8. The Group is particularly concerned about the continued liquidity crisis in peacekeeping. The 2025/26 financial period ended with more than $2.8 billion in arrears. We welcome the settlement, as of 30 September, of outstanding troop, police and contingent-owned equipment claims for active missions, while noting the risk of renewed delays unless collections improve. Our members collectively constitute the largest contributors of troops and police and attach particular importance to timely reimbursement. Countries providing personnel and equipment must not bear an additional financial burden arising from unpaid assessments.

9. The Group reiterates the importance of sustained attention to the Organization's financial situation at the highest political level. Transparent reporting on financial constraints and outstanding contributions is essential to strengthen accountability and mobilize the commitment required to address their root causes.

10. The Group of 77 and China remains committed to constructive engagement towards collective and equitable solutions that strengthen the Organization's financial stability and ensure the full and effective implementation of all mandates, as demonstrated by our sustained efforts during the second resumed part of the eightieth session to reach agreement on the revised methodology for the return of credits.

Thank you.