Requests the Committee on Contributions to recommend to the General Assembly at its 46th 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, 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; further requests the 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 45th session of the General Assembly; (e) the application of price-adjusted rates of exchange; (f) 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 the Assembly resolution 43/223 B; (h) the relationship of each of the elements and factors as part of the overall methodology.

Adopted without vote, 72nd meeting

Adopted at the 72nd plenary meeting, 21 Dec. 1990.
In: Resolutions and decisions adopted by the General Assembly during its 45th session, Volume 1, 18 September-21 December 1990. - A/45/49. - 1991. - p. 357-358. - (GAOR, 45th sess., Suppl. no. 49).