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):
| 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 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 |
| 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 |
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 |
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 |  |
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| Interests in, or association with, entities which are likely to have a commercial interest in the UN | |
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| Common areas of activities with the UN | |
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| Leadership or policymaking roles in non-United Nations entities (including membership on corporate boards) | |
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| Involvement in activities that could have an impact on the objectivity and independence of the staff member in carrying out his/her functions | |
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| 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.