8. 行预咨委会询问审计委员会后获悉，关于退休人员的负债，秘书处无法区分经常预算人员、预算外资源人员和维持和平行动人员。精算师确定了整个联合国的退休人员负债，其中 77%分摊给经常预算人员，15%分摊给维持和平人员，8%分摊给预算外资源人员。这一分摊的依据是 2009 年在职雇员的组成情况。审计委员会指出，过去 10 年维持和平行动在职雇员与其他联合国雇员比例的变化表明，这两个类别的退休人员的比例按合理预计也已发生变化。审计委员会建议修订分摊的基础，以反映离职后健康保险雇员福利负债的适当比例(A/74/5(Vol.I)，第二章，第 82-89 段)。
8. Upon enquiry, the Advisory Committee was informed by the Board of Auditors that, for liabilities for retirees, the Secretariat was unable to segregate between the regular budget, extrabudgetary resources and peacekeeping operations. The liabilities were determined by the actuary for the group as a whole, with 77 per cent of the liability apportioned to the regular budget, 15 per cent to peacekeeping operations and 8 per cent to extrabudgetary resources. That apportionment was based on the composition of active employees in 2009. The Board noted that the change in the proportion of active employees in peacekeeping vis-à-vis other United Nations employees over the past decade indicated that it would be reasonable to expect that the proportion of retirees belonging to each of those categories would also have changed. The Board recommended that the basis for apportionment be revised to reflect the appropriate share of employee benefit liabilities on account of after-service health insurance (A/74/5 (Vol. I), chap. II, paras. 82–89).