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(a) Report on budgetary matters for the financial period 2024 (SPLOS/35/3)

Madam/Mister President,

The European Union and its Member States would like to thank the Registrar of the International Tribunal for the Law of the Sea for the report on budgetary matters for the financial period 2024.

We note that the total expenditure for the financial period of 2024 amounts to approximately 24,600,700 euro.

One matter of concern would be the over-expenditure of approximately 1,160,000 euro, which was used to supplement the recurrent expenditure and cover case-related costs, which obviously could not be anticipated at the time of the adoption of the budget. 

In this regard we endorse the Tribunal’s endeavor in exploring options for avoiding or minimising these costs and achieving savings.

We also note that the unused balances of 2021-2022 cash surplus together with the savings made under Part B will be surrendered to States Parties according with the Financial Regulation of the Tribunal. 

Accordingly, we also note that an amount of approximately 2,000,000 euro was surrendered to States Parties and deducted from their contributions for 2025 and for earlier financial periods.

In conclusion, the EU and its Members States would like to restate their support to the Registrar and their appreciation for the thorough management of the Tribunal’s budget in light of the various price fluctuations.

Thank you, Madam/Mister President.

(b) Report of the external auditor for the financial period 2024 (SPLOS/35/4)

Madam/Mister President,

In relation to the Report of the external auditor for the financial period 2024, the European Union and its Members States note the opinion of the external Auditor that: 

“[O]n the basis of the knowledge obtained in the audit, the accompanying financial statements give a true and fair view of the Tribunal’s assets, liabilities and financial position as at 31 December 2024 and of its financial performance for the period from 1 January to 31 December 2024 in accordance with the IPSAS. 

In accordance with the first sentence of paragraph 322(3) of the German Commercial Code, we declare that our audit has not led to any reservations relating to the legal compliance of the consolidated financial statements”.

Thank you, Madam/Mister President.

(c) Nomination of a member and an alternate member to the staff pension committee of the International Tribunal for the Law of the Sea (SPLOS/35/5)

Madam/Mister President,

Regarding agenda item 11(c), the Nomination of a member and an alternate member to the staff pension committee of the International Tribunal for the Law of the Sea, the European Union and its Member States would like to support the proposal to take a decision fill the positions of member and alternate member of the pension committee for a three-year term of office starting on 1 January 2026. 

That said, we would also like to express our agreement with the proposed draft decision.

Thank you, Madam/Mister President