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Ethics office

Financial Disclosure Programme

What to disclose?

Staff members who are required to file a financial disclosure statement shall report the following information in respect of themselves, their spouse and their dependent children (if any):

Financial disclosure statements with respect to staff members

Item What to report? Examples
Assets Market value of US$10,000 or above per asset Stocks, bonds, mutual funds, real estate
Profits Profits of more than US$10,000 on sale of personal property held for investment or business purposes
Stock options Stock options, publicly-listed or private, regardless of value
Income Income from non UN-sources exceeding US$10,000, including from investments
Deferred emoluments from prior employment of more than US$10,000
Profit shares from prior employment partnerships exceeding US$10,000
Gifts Gifts, favours, etc. from governments or non-governmental sources aggregating US$250 or more from a single source

The amount of $250 for the purposes of the financial disclosure programme allows for the reviewers to determine if supplements to United Nations emoluments are creating a conflict of interest situation, it has nothing to do with establishing nominal value for the receipt of gifts.
Subsidized housing, meals, travel, watch
Liabilities US$50,000 or more owed to any creditor Mortgage on personal/vacation residence
Other activity Potential conflicts of interest
Leadership Leadership or policymaking roles in non-UN entity Membership on corporate boards
Relatives Relatives employed in the UN system Spouse, parents, children, siblings

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Financial disclosure statements with respect to spouse

Item What to report? Examples
Assets Market value of US$10,000 or above per asset Stocks, bonds, mutual funds, real estate
Profits Profits of more than US$10,000 on sale of personal property held for investment or business purposes
Stock options Stock options, publicly-listed or private, regardless of value
Income Income from non UN-sources exceeding US$10,000, including from investments
Deferred emoluments from prior employment of more than US$10,000
Profit shares from prior employment partnerships exceeding US$10,000
Gifts Gifts, favours, etc. from governments or non-governmental sources aggregating US$250 or more from a single source Subsidized housing, meals, travel, watch
Liabilities US$50,000 or more owed to any creditor Mortgage on personal/vacation residence
Interests A spouse's interest or association that could constitute a conflict of interest

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Financial disclosure statements with respect to dependent child(ren)

Dependent children are defined as children under the age of 18, or under the age of 21 if in full-time attendance at a school or university, for whom the staff member provides main and continuing support.

Item What to report? Examples
Assets Market value of US$10,000 or above per asset Stocks, bonds, mutual funds, real estate
Profits Profits of more than US$10,000 on sale of personal property held for investment or business purposes
Stock options Stock options, publicly-listed or private, regardless of value
Income Income from non UN-sources exceeding US$10,000, including from investments
Deferred emoluments from prior employment of more than US$10,000
Profit shares from prior employment partnerships exceeding US$10,000
Gifts Gifts, favours, etc. from government or non-governmental sources aggregating US$250 or more from a single source Subsidized housing, meals, travel, watch
Liabilities US$50,000 or more owed to any creditor Mortgage on personal/vacation residence
Interests A dependent child's interest or association that could constitute a conflict of interest

Declaration of interest statement

Staff members who are required to file a declaration of interest statement shall report the following:

Item Staff Member Spouse Dependent Child(ren)
Interests in, or association with, entities which are likely to have dealings with the United Nations
Interests in, or association with, entities which are likely to have a commercial interest in the UN
Common areas of activities with the UN
Leadership or policymaking roles in non-United Nations entities (including membership on corporate boards)
Involvement in activities that could have an impact on the objectivity and independence of the staff member in carrying out his/her functions
Relatives employed in the UN system (i.e. spouse, parents, children or siblings)
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