UNHCR evaluated the liability by applying the actuarial methodology prescribed by the International Public Sector Accounting Standards (IPSAS 25), as requested by the General Assembly in paragraph 10 of the aforementioned resolution.
难民署按照上述大会决议第10段的要求，采用《国际公共部门会计准则》所述的精算方法(《公共部门会计准则》第25条)。