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The Committee on Contributions meets annually for 3 to 4 weeks, usually in June of each year. The report of the Committee is considered by the General Assembly through the Fifth Committee at the following main session.

Every year the Committee considers requests for exemption under Article 19 of the Charter. The Committee also reviews the status of multi-year payment plans, and elements of the methodology of the scale of assessments.

Seventy-fifth session

The Committee held its seventy-fifth session from 1 to 26 June 2015. The report of the Committee is contained in document A/70/11.

With regard to the methodology for the scale of assessments, the Committee:

      (a) Decided to review the scale for the period 2016-2018 pursuant to rule 160 of the rules of procedure of the General Assembly and Assembly resolutions 58/1 B, 61/237 and 67/238;

      (b) Recalled and reaffirmed its recommendation that the scale should be based on the most current, comprehensive and comparable data available for gross national income;

      (c) Welcomed the increasing number of Member States implementing the 1993 SNA or the 2008 SNA, and expressed support for the ongoing efforts by the Statistics Division to enhance coordination, advocacy and implementation of SNA and supporting statistics at the national level, with a view to enabling Member States to submit national accounts data on a timely basis with the required scope, detail and quality;

      (d) Recommended that the General Assembly encourage Member States to submit the required national accounts questionnaires under the 1993 SNA or the 2008 SNA on a timely basis;

      (e) Recalled and reaffirmed its recommendation that market exchange rates should be used in preparing the scale except where that caused excessive fluctuations and distortions in income;

      (f) Decided to use United Nations operational rates for Myanmar and the Syrian Arab Republic;

      (g) Agreed that, once chosen, there were advantages in using the same base period for as long as possible;

      (h) Agreed that a low per capita income adjustment continued to be an essential element in the scale methodology;

      (i)  Agreed that an alternative approach for establishing the LPCIA threshold could be the world average per capita debt-adjusted GNI;

      (j)  Agreed that another alternative approach for establishing the LPCIA threshold could be an inflation-adjusted threshold;

      (k) Considered the application of the new data to the methodology used in preparing the current scale and included the results for information;

      (l) Decided to further consider all elements of the scale methodology at its seventy-sixth session in the light of any guidance from the General Assembly.

The Committee also decided to study further the questions of large scale-to-scale changes in rates of assessment and annual recalculation on the basis of any guidance thereon by the General Assembly.

With regard to multi-year payment plans, the Committee recommended that the General Assembly encourage those Member States in arrears under Article 19 of the Charter of the United Nations to consider submitting multi-year payment plans.

With regard to exemptions from the application of Article 19 of the Charter, the Committee recommended that the following Member States be permitted to vote in the General Assembly until the end of the seventieth session of the Assembly:  Comoros, Guinea-Bissau, Sao Tome and Principe, Somalia and Yemen.

Under other matters the Committee:

      (a) Recommended a flat annual fee of 50 per cent to be applied to notional rates of assessment of 0.001 per cent for the Holy See, and 0.007 per cent for the State of Palestine, as non-member States, for the period 2016-2018;

      (b) Decided to hold its seventy-sixth session from 6 to 24 June 2016.