text: GradeISeptember 1982)1September 1984)1December 1984) 131December 19841-scale $ I $ I $ I $ I $ P-lI 32394 I 34716 I 36591 I34292 I37400 P-2I 42377 I 45416 I 47868 I44861 I47900 P-3I 55569 I 59554 I 62710 I58826 I62200 P-4I 66840 I 71633 I 75501 I70757 I70900 P-5I 78444 I 84070 I 88610 I83042 I83900 I 11.)0-1I0 85521 I 91655 I 96604 I90534 I87900I 0-2I 93430 I 100129 I105536 I98905 I92400 ASGI110003 I 117891 I124257 I116449 I103900 USGI123969 I 132858 I140032 I131234 I11570066.TheBoardrecalled thattherecommendation madebyleSe,andagreedtobythe Boardin1984(seepara.62above), wasconsistent withprecedents, inthatonthe occasion whenthescaleofpensionable remuneration fortheGeneral Service category hadbeenlowered because oftheuseoflowerratesofstaffassessment in calculating thegrosssalaryscale,thehigherscalehadbeenmaintained forstaff inservice untilovertaken bythenewscale,asadjusted because ofsubsequent cost-of-living orotherchanges. Furthermore, thetransitional arrangements recommended byIeSeandagreedtobytheBoardweremoreadvantageous totheFund fromthecashflowpointofview,fortheyensured thattheFundwouldcontinue to collect contributions onthebasisofthe(higher) October 1984scale. By contrast, iftheIeserecommendations werenotaccepted, thecontributions wouldbe calculated onthebasisofthegenerally lower1January 1985scale,whereas benefits wouldcontinue untiltheendof1986tobebasedonthefinalaverage remuneration asat31December 1984.whileitwasagreedthattherewouldbeno measurable adverse actuarial implications, anyreduction intheinfluxoffundswas undesirable, particularly whiletheFundwasstillexperiencing anactuarial imbalance. 67.Asforthelegalaspects ofthequestion, whichtheBoardwasrequired totake intoaccount (seepara.63above), thejudgements oftheadministrative tribunals oftheUnitedNations, theInternational LabourOrganisation (ILO)andtheWorld Bankdidnotprovide adetailed andconsistent definition ofwhatconstituted "acquiredrights". Ontheotherhand,theBoardnotedthatitwasthepractice of thecomparator civilservice, whenintroducing majorchanges intheconditions of employment, toapplythenewconditions tonewlyrecruited staff,whileemployees already inservice weregiventheoptionofretaining theearlier conditions. 68.Fortheforegoing reasons theBoardconcluded thattheoptimum solution would befortheGeneral Assembly toapprove thetransitional measures thatIeSehad recommended in19~4.Thatwouldrequire aconsequential amendment ofarticle 54of theRegulations oftheFund,namelytheaddition ofanewparagraph thatwouldread asfollows: "(£)Notwithstanding paragraph (E)above,inthecaseofparticipants in theProfessional andhighercategories whowereparticipants asat _31December 1984,thepensionable remuneration afterthatdateshallnotbe lessthanthepensionable remuneration asatthatdate." 69.Bearing inmindtheinformation provided toitonthemotivation behind section 11,paragraph 3,ofresolution 39/246, theBoardwentontoconsider what alternative recommendation itcouldmaketotheGeneral Assembly ifthelatter remained unwilling toapprove thetransitional measures recommended byIesein1984. 70.Sincearticle 1(n)(i),oftheRegulations oftheFundstatesthat"'final average remuneration' shallmeantheaverage annualpensionable remuneration ofa participant during•••thethirty-six completed calendar montbsofhighest pensionable remuneration withinthelastfiveyearsofhiscontributory service", thefinal ~verage remuneration ofparticipants whohadatleastthreeyearsof contributory service asat31December 1984andwhoretired between 1January 1985 and31December 1986couldnotbelessthantheirfinalaverage remuneration asat 31December 1984.Ifnocompensatory orinterim measures wereintroduced, officials retiring onorafter31December 1986couldhavealowerfinalaverage remuneration (and,hence,alowerbenefit) thanofficials retiring earlier (all
analysis: This text appears to be related to the administration of a pension fund, specifically discussing the calculation of pensionable remuneration and the transition to a new scale. It also references the International Labour Organisation (ILO) and the World Bank, which suggests an international context. The text does not seem to be directly related to economic development, natural resources, or humanitarian aid, and it does not discuss agriculture, forestry, fishing, industry, transport, communication, health, education, or culture. Science and technology are also not explicitly mentioned.