text: Secretary-General of the United Nations had far less discretionary authority in that respect than most of the heads of the other organizations in the system. 87. As far as the special index for pensioners was cancerned, his delegation took note of the work in progress but would like to know to what extent the impact of zero or of lower rates of taxation had already been taken into account in determining the level of supplementary payments to pensioners residing in high cost-of-living countries. 88. He was also pleased to note that, in the light of the previous year's discussion, ICSC had extended the rental subsidy scheme to headquarters and other duty stations not previously covered. That again was an example of concentrating assistance on those who were in greatest need of it, namely newcomers to headquarter stations who were confronted with housing costs substantially above the average level. His delegation was somewhat disappointed, however, by the very restrictive provisions of the scheme, in particular, it did not believe that the tapering off of the subsidy over a four-year period was desirable. For that reason, it recommended that ICSC should take a fresh look at the rental subsidy scheme with a view to liberalizing it. A more generally applicable rental subsidy scheme could lead to lower post adjustment levels, with consequent budgetary savings. 89. Mr. MOLTEN! (Argentina) expressed satisfaction with the excellent work of ICSC and its secretariat and with the brevity of the current year's report. The document made it possible to take an overall view of trends in the conditions of service in all the organizations of the United Nations common system, and the subsequent discussion allowed the various delegations an opportunity by their opinions and decisions to give effective support to the objective of co-ordination 
analysis: The text discusses the pension system and benefits for United Nations employees, specifically focusing on the rental subsidy scheme and its limitations. It also touches on the topic of taxation and its impact on pensioners. The language used is formal and bureaucratic, suggesting a discussion among organizations or government representatives. Based on this, it is likely that the text is related to the administration and management of an organization, rather than a specific industry or field of study.