UNCDF has neither made any provision nor has a funding strategy for its end-of-service liabilities of $ 15.9 million . The General Assembly , in its resolution 64/289 , decided to establish the United Nations Entity for Gender Equality and the Empowerment of Women ( UN-Women ) . The resolution also provided for the transfer of existing mandates , functions , assets , including facilities and infrastructure , as well as liabilities , including contractual arrangements of the four merged entities , upon adoption of the resolution on 2 July 2010 .