PBI stands for programme budget implication. A PBI is a statement detailing the administrative, financial and programmatic changes that the adoption of a draft resolution would entail. Once a PBI is issued, ACABQ will also provide its observations for the Fifth Committee to consider. At least 48 hours are required before action can be taken on a draft resolution containing budgetary implications so that the Secretary-General can prepare the PBI and ACABQ can consider it.