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 Âé¶¹APP emoluments are creating a conflict of interest situation and is unrelated to establishing a 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


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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 Âé¶¹APP
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-Âé¶¹APP 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)

For questions or concerns, contact the UN Ethics Office

Helpline: or email:ethicsoffice@un.org