United Nations

A/RES/46/221


General Assembly

Distr. GENERAL  

20 December 1991

ORIGINAL:
ENGLISH



                                                A/RES/46/221
                                                79th plenary meeting
                                                20 December 1991
 
            46/221.  Scale of assessments for the apportionment of the
                     expenses of the United Nations
 
                                       A
      The General Assembly,
 
      Recognizing the obligations of Member States, under Article 17 of the
Charter of the United Nations, to bear the expenses of the Organization as
apportioned by the General Assembly,
 
      Bearing in mind rule 160 of the rules of procedure of the General
Assembly,
 
      1.    Resolves that the scale of assessments for the contributions of
Member States to the regular budget of the United Nations for the years 1992,
1993 and 1994 shall be as follows, unless a new scale is approved earlier by
the General Assembly on the recommendation of the Committee on Contributions,
should the Committee, in accordance with its mandate and the rules of
procedure of the Assembly, so recommend, on the basis of substantial changes
in relative capacity to pay, taking into account, as appropriate,
representations made by Member States and/or its ongoing work on methodology
as requested in resolution 46/221 B below:
 
      Member State                                         Per cent
      Afghanistan ........................................    0.01
      Albania ............................................    0.01
      Algeria ............................................    0.16
      Angola .............................................    0.01
      Antigua and Barbuda ................................    0.01
      Argentina ..........................................    0.57
      Australia ..........................................    1.51
      Austria ............................................    0.75
      Bahamas ............................................    0.02
      Bahrain ............................................    0.03
      Bangladesh .........................................    0.01
      Barbados ...........................................    0.01
      Belarus ............................................    0.31
      Belgium ............................................    1.06
      Belize .............................................    0.01
      Benin ..............................................    0.01
      Bhutan .............................................    0.01
      Bolivia ............................................    0.01
      Botswana ...........................................    0.01
      Brazil .............................................    1.59
      Brunei Darussalam ..................................    0.03
      Bulgaria ...........................................    0.13
      Burkina Faso .......................................    0.01
      Burundi ............................................    0.01
      Cambodia ...........................................    0.01
      Cameroon ...........................................    0.01
      Canada .............................................    3.11
      Cape Verde .........................................    0.01
      Central African Republic ...........................    0.01
      Chad ...............................................    0.01
      Chile ..............................................    0.08
      China ..............................................    0.77
      Colombia ...........................................    0.13
      Comoros ............................................    0.01
      Congo ..............................................    0.01
      Costa Rica .........................................    0.01
      Cote d'Ivoire ......................................    0.02
      Cuba ...............................................    0.09
      Cyprus .............................................    0.02
      Czechoslovakia .....................................    0.55
      Democratic People's Republic of Korea ..............    0.05
      Denmark ............................................    0.65
      Djibouti ...........................................    0.01
      Dominica ...........................................    0.01
      Dominican Republic .................................    0.02
      Ecuador ............................................    0.03
      Egypt ..............................................    0.07
      El Salvador ........................................    0.01
      Equatorial Guinea ..................................    0.01
      Estonia ............................................     -
      Ethiopia ...........................................    0.01
      Fiji ...............................................    0.01
      Finland ............................................    0.57
      France .............................................    6.00
      Gabon ..............................................    0.02
      Gambia .............................................    0.01
      Germany ............................................    8.93
      Ghana ..............................................    0.01
      Greece .............................................    0.35
      Grenada ............................................    0.01
      Guatemala ..........................................    0.02
      Guinea .............................................    0.01
      Guinea-Bissau ......................................    0.01
      Guyana .............................................    0.01
      Haiti ..............................................    0.01
      Honduras ...........................................    0.01
      Hungary ............................................    0.18
      Iceland ............................................    0.03
      India ..............................................    0.36
      Indonesia ..........................................    0.16
      Iran (Islamic Republic of) .........................    0.77
      Iraq ...............................................    0.13
      Ireland ............................................    0.18
      Israel .............................................    0.23
      Italy ..............................................    4.29
      Jamaica ............................................    0.01
      Japan ..............................................   12.45
      Jordan .............................................    0.01
      Kenya ..............................................    0.01
      Kuwait .............................................    0.25
      Lao People's Democratic Republic ...................    0.01
      Latvia .............................................     -  *
      Lebanon ............................................    0.01
      Lesotho ............................................    0.01
      Liberia ............................................    0.01
      Libyan Arab Jamahiriya .............................    0.24
      Liechtenstein ......................................    0.01
      Lithuania ..........................................     -  *
      Luxembourg .........................................    0.06
      Madagascar .........................................    0.01
      Malawi .............................................    0.01
      Malaysia ...........................................    0.12
      Maldives ...........................................    0.01
      Mali ...............................................    0.01
      Malta ..............................................    0.01
      Marshall Islands ...................................    0.01
      Mauritania .........................................    0.01
      Mauritius ..........................................    0.01
      Mexico .............................................    0.88
      Micronesia (Federated States of) ...................    0.01
      Mongolia ...........................................    0.01
      Morocco ............................................    0.03
      Mozambique .........................................    0.01
      Myanmar ............................................    0.01
      Namibia ............................................    0.01
      Nepal ..............................................    0.01
      Netherlands ........................................    1.50
      New Zealand ........................................    0.24
      Nicaragua ..........................................    0.01
      Niger ..............................................    0.01
      Nigeria ............................................    0.20
      Norway .............................................    0.55
      Oman ...............................................    0.03
      Pakistan ...........................................    0.06
      Panama .............................................    0.02
      Papua New Guinea ...................................    0.01
      Paraguay ...........................................    0.02
      Peru ...............................................    0.06
      Philippines ........................................    0.07
      Poland .............................................    0.47
      Portugal ...........................................    0.20
      Qatar ..............................................    0.05
      Republic of Korea ..................................    0.69
      Romania ............................................    0.17
      Rwanda .............................................    0.01
      Saint Kitts and Nevis ..............................    0.01
      Saint Lucia ........................................    0.01
      Saint Vincent and the Grenadines ...................    0.01
      Samoa ..............................................    0.01
      Sao Tome and Principe ..............................    0.01
      Saudi Arabia .......................................    0.96
      Senegal ............................................    0.01
      Seychelles .........................................    0.01
      Sierra Leone .......................................    0.01
      Singapore ..........................................    0.12
      Solomon Islands ....................................    0.01
      Somalia ............................................    0.01
      South Africa .......................................    0.41
      Spain ..............................................    1.98
      Sri Lanka ..........................................    0.01
      Sudan ..............................................    0.01
      Suriname ...........................................    0.01
      Swaziland ..........................................    0.01
      Sweden .............................................    1.11
      Syrian Arab Republic ...............................    0.04
      Thailand ...........................................    0.11
      Togo ...............................................    0.01
      Trinidad and Tobago ................................    0.05
      Tunisia ............................................    0.03
      Turkey .............................................    0.27
      Uganda .............................................    0.01
      Ukraine ............................................    1.18
      Union of Soviet Socialist Republics.................    9.41
      United Arab Emirates ...............................    0.21
      United Kingdom of Great Britain and Northern Ireland    5.02
      United Republic of Tanzania ........................    0.01
      United States of America ...........................   25.00
      Uruguay ............................................    0.04
      Vanuatu ............................................    0.01
      Venezuela ..........................................    0.49
      Viet Nam ...........................................    0.01
      Yemen ..............................................    0.01
      Yugoslavia .........................................    0.42
      Zaire ..............................................    0.01
      Zambia .............................................    0.01
      Zimbabwe ...........................................    0.01
                                                   Total    100.02
 
      *  The assessment rates of the Republics of Estonia, Latvia and
Lithuania are to be determined by the Committee on Contributions during its
fifty-second session, taking into account the results of the study of the
International Monetary Fund in progress. The assessment rates will be deducted
from the assessment rate of the Union of Soviet Socialist Republics of 9.41
per cent and will be retroactive for the assessments of the three Member
States for the purposes of paragraph 2 (b) below for 1991 and for the duration
of the scale.
 
      2.    Resolves also  that:
 
      (a)   In accordance with rule 160 of the rules of procedure of the
General Assembly, the scale of assessments given in paragraph 1 above shall be
reviewed by the Committee on Contributions in 1994, or earlier as specified in
paragraph 1 above, when a report shall be submitted to the Assembly for
consideration at its forty-ninth session;
 
      (b)   For their year of admission, the Democratic People's Republic of
Korea, the Federated States of Micronesia, the Republics of Korea and the
Marshall Islands, which became States Members of the United Nations on 17
September 1991, shall contribute at the rate of one ninth of 0.05, 0.01, 0.69
and 0.01 per cent, respectively.  For their year of admission, the Republics
of Estonia, Latvia and Lithuania, which also became States Members of the
United Nations on l7 September 1991, shall contribute at the rate of one ninth
of the rates to be determined by the Committee on Contributions during its
fifty-second session. The contributions of the Democratic People's Republic of
Korea and the Republic of Korea shall be adjusted by one ninth of the flat fee
paid for the participation in United Nations activities as non-member States
for 1991. The contributions of the new Member States shall be taken into
account as miscellaneous income under regulation 5.2 (c) of the Financial
Regulations of the United Nations;
 
      (c)   The contributions of the new Member States for 1991 and 1992 shall
be applied to the same basis of assessment as for other Member States, except
that, in the case of appropriations or apportionments approved by the General
Assembly for the financing of peace-keeping operations, the contributions of
those States, as determined by the group of contributors to which they may be
assigned by the Assembly, shall be calculated in proportion to the calendar
year;
 
      (d)   The advances of the new Member States to the Working Capital Fund,
under regulation 5.8 of the Financial Regulations of the United Nations, shall
be calculated by the application of the rates of assessment in effect for 1992
to the authorized level of the Fund; the advances of the Federated States of
Micronesia and the Republic of the Marshall Islands to the Working Capital
Fund shall be added to the Fund pending the incorporation of the rates of
assessment of these new Member States in a 100.00 per cent scale;
 
      (e)   Notwithstanding the terms of regulation 5.5 of the Financial
Regulations of the United Nations, the Secretary-General shall be empowered to
accept, at his discretion and after consultation with the Chairman of the
Committee on Contributions, a portion of the contributions of Member States
for the calendar years 1992, 1993 and 1994 in currencies other than United
States dollars;
 
      (f)   In accordance with regulation 5.9 of the Financial Regulations of
the United Nations, States which are not members of the United Nations but
which participate in certain of its activities shall be called upon to
contribute towards the 1992, 1993 and 1994 expenses of the Organization on the
basis of the following rates:
 
      Non-member State                                Per cent
      Holy See ....................................     0.01
      Monaco ......................................     0.01
      Nauru .......................................     0.01
      San Marino ..................................     0.01
      Switzerland .................................     1.16
      Tonga .......................................     0.01
 
These rates represent the basis for the calculation of the flat annual fees to
be charged to non-member States in accordance with General Assembly resolution
44/197 B of 21 December 1989.
                                       B
 
      The General Assembly,
 
      Recalling all its previous resolutions on the scale of assessments, in
particular resolutions 39/247 B of 12 April 1985, 43/223 B of 21 December 1988
and 45/256 A and C of 21 December 1990,
 
      Having considered the report of the Committee on Contributions,
 
      Taking note of the views expressed in the Fifth Committee during the
forty-sixth session,
 
      Bearing in mind the difficult economic situation faced by many Member
States, in particular the developing countries and, among them, the least
developed countries,
 
      Recalling that there is a need to keep under review the relationship
between each of the elements and factors of the methodology,
 
      Recognizing that shorter statistical base periods better reflect the
capacity to pay of Member States at the time of payment,
 
      Considering that long statistical base periods even out the fluctuation
in individual rates of assessment resulting from abrupt or short-lived
economic changes,
 
      Also considering that a close relationship exists between the length of
the statistical base period and the scheme of limits,
 
      Recalling that the General Assembly requested the Committee on
Contributions in its resolution 45/256 A, paragraph 4 (a), to continue its
work on the scheme of limits, with a view to reducing speedily any of its
excessive distorting effects,
 
      Recognizing the importance of the uniform exchange rates in the
conversion of national income in local currency into United States dollars,
 
      Recalling the need to base ad hoc adjustments to the machine scale of
assessments on the criteria endorsed by the General Assembly in  its
resolution 45/256 A, paragraph 3,
 
      1.    Reaffirms that:
 
      (a)   The capacity of Member States to pay is the fundamental criterion
for determining the scale of assessments;
 
      (b)   The scale of assessments should be determined on the basis of
reliable, verifiable and comparable data;
 
      (c)   The methodology for determining the scale of assessments should be
simplified as far as possible with a view to making it more transparent and
stable over time;
 
      2.    Considers, in principle, in accordance with paragraph 1 above,
that:
 
      (a)   The scheme of limits should be phased out;
 
      (b)   The low per capita income allowance formula should be an integral
and automatic adjustment mechanism;
 
      (c)   Debt adjustment should be on the basis of reliable and verifiable
data;
 
      3.    Requests the Committee on Contributions, in the context of its
ongoing work to review methodology, to provide commentary, analysis and, as
appropriate, recommendations on possible changes of the current methodology on
the basis of the following elements, and to provide illustrative scales
thereon and to report accordingly to the General Assembly at its forty-seventh
session: 
 
      (a)   Ten-year statistical base period;
 
      (b)   Uniform exchange rates in accordance with these criteria:
 
      (i)   Exchange rates obtained from the International Monetary Fund for
            all Member States which are members of the Fund;
 
     (ii)   Exchange rates based on technical advice of the International
            Monetary Fund for States which are not members of the Fund;
 
    (iii)   United Nations operational rates for Member States for which
            criteria (i) and (ii) are not applicable;
 
     (iv)   The Committee on Contributions should provide detailed
            explanations for exchange rates not based on any of the criteria
            listed under (i) to (iii) above;
 
 
 
 
 
 
      (c)   Debt-adjusted income as proposed by the Committee on Contributions
in paragraph 39 of its report to the General Assembly at its forty-fifth
session; 
 
      (d)   A low per capita income allowance formula with a per capita income
limit of the average world per capita income with a gradient of 100 per cent;
 
      (e)   A floor rate of 0.01 per cent and a ceiling rate of 25.00 per
cent;
 
      (f)   A method for phasing out the scheme of limits over two three-year
scale periods which would also include provisions to avoid, to the extent
possible, the allocation of additional points as a result thereof to
developing countries;
 
      4.    Also requests the Committee on Contributions to examine ways and
means to minimize, to the extent possible, the allocation of additional points
to developing countries which were benefiting from the application of the
scheme of limits, in the first six years of the post-transition period;
 
      5.    Decides that individual rates for the least developed countries
should not exceed their present level, namely 0.01 per cent;
 
      6.    Requests the Committee on Contributions to use the criteria
approved by the General Assembly in its resolution 45/256 A, paragraph 3, for
the ad hoc adjustment of the machine scale and to provide detailed information
on all decisions made in this regard, it being recognized that the continued
existence of the ad hoc adjustment process depends on the availability of
points provided voluntarily by Member States;
 
      7.    Also  requests the Committee on Contributions to continue its work
on the improvement of the methodology for the preparation of future scales of
assessments, in particular with regard to:
 
      (a)   The application of price-adjusted rates of exchange;
      (b)   Alternative income concepts;
      (c)   The possible use of factors that take account of the situation of
countries with economic characteristics such as those outlined in General
Assembly resolution 43/223 B, paragraph 3;
      (d)   Man-made disasters;
      (e)   Problems of refugee host countries
 
and to report to the General Assembly at its forty-seventh session on its work
in all these areas;
 
      8.    Further requests the Committee on Contributions to include in its
reports to the General Assembly full and detailed information on the
considerations underlying its decisions and recommendations;
 
      9.    Requests the Secretary-General to provide the Committee on
Contributions with the facilities it requires to carry out its work, including
supplementary assistance, if necessary.
 
                                      C
      The General Assembly,
 
      Recalling its resolution 45/256 C of 2l December 1990,
 
      1.    Requests the Committee on Contributions to hold information
meetings at its regular sessions during which new scales of assessments are
prepared;
 
      2.    Requests the Secretariat to provide relevant information and
documentation at the disposal of the Committee on Contributions upon request
by Member States.
                                       D
      The General Assembly
 
      1.    Requests the Committee on Contributions to explore, as
appropriate, means by which the existing methodology might be improved, taking
into account the views expressed by delegations in the Fifth Committee, and to
report on their quantifiability to the General Assembly at its forty-eighth
session; 
 
      2.    Also requests the Committee on Contributions to present
alternative methodologies and to comment upon a model scale using a
statistical base period of ten years, which would be arrived at by
distributing average national income weighted by per capita national income,
and whose calculation would be followed by the application of the existing
floor and ceiling rates to be examined at the forty-seventh session, and
further requests the Committee to consider, as appropriate, the question of
transition from the current to an alternative methodology over a period of
time in the event the General Assembly was to make such a decision.