Under the terms of the text entitled “Institution-building of the United Nations Human Rights Council”, the Council will establish a universal periodic review (UPR) mechanism, special procedures, a Human Rights Council Advisory Committee and a complaint procedure. According to that text, the operational structure and modalities of the human rights machinery will be established. Incremental resource requirements in respect of some of the proposals in the President’s text are being addressed in a separate report of the Secretary-General to the General Assembly on the implementation of the Human Rights Council decision 3/104, namely additional sessions of the Council (regular/organizational, etc.), special sessions and a high-level segment. Therefore, only incremental resources requirements over and above those submitted in connection with the decision 3/104 are included in this statement.