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
Requeststhe Committee on Contributions to recommend to the General Assembly at its forty-sixth session a scale of assessments whose period of applicability will then be decided by the Assembly and which is prepared on the basis of the recommendations of the Committee contained in its report, 105 taking into account the following:
a
The debt adjustment approach used in the preparation of the scale of assessments for the period 1989- 1991;
b
A low per capita income allowance formula,
taking into account the recommendations of the Committee, adjusted in accordance with the evolution of the average world per capita income until 1989;
c
Individual rates for the least developed countries should not exceed their present level, namely 0.01 per cent;
3
Also requeststhe Committee on Contributions to use the criteria specified in paragraph 42 of its report for the ad hoe adjustment of the machine scale and to provide detailed information on the decisions made in this regard; it is recognized that the ad hoe adjustment process depends on the availability of points provided voluntarily by Member States;
4
Further requeststhe Committee on Contributions to continue its work on the improvement of the methodology for the preparation of future scales of assessment, in particular with regard to:
a
The scheme of limits, with a view to reducing speedily any of its excessive distorting effects;
b
The possible modification of the statistical base period;
c
The possibility of excluding the allocation of any additional points, as a result of the application of the scheme of limits, to those Member States having a very low per capita income;
d
The application of debt-adjusted income as recommended by the Committee in its report and the debt adjustment factor and taking into account the views expressed during the forty-Ii 11 h session of the General Assembly;
e
The application of price-adjusted rates of exchange;
J
Alternative income concepts;
g
The possible use of factors that take account of the situation of countries with economic characteristics such as those outlined in paragraph 3 of Assembly resolution 43/223 B;
h
The relationship of each of the elements and factors as part of the overall methodology;
5
Requeststhe Committee on Contributions to submit to the General Assembly at its forty-sixth session a report on the work undertaken in response to the requests contained in paragraph 4 of the present resolution;
6
Requeststhe Secretary-General to provide the Committee on Contributions with the facilities it re-
quires to carry out its work, including supplementary assistance if necessary.
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