Decides that the scale of assessments for the period 2001-2003 shall be based on the following elements and criteria: (a) estimates of the gross national product; (b) average statistical base periods of 6 and 3 years; (c) conversion rates based on market exchange rates, except where that would cause excessive fluctuations and distortions in the income of some Member States, when price-adjusted rates of exchange or other appropriate conversion rates should be employed; (d) the debt-burden approach employed in the scale of assessments for the period 1995-1997; (e) a low per capita income adjustment of 80 per cent, with the threshold per capita income limit of the average per capita gross national product of all Member States for the statistical base periods; (f) a minimum assessment rate of 0.001 per cent; (g) a maximum assessment rate for the least developed countries of 0.01 per cent; (h) a maximum assessment rate of 22 per cent.

Adopted without vote, 89th plenary meeting

In: Scale of assessments for the apportionment of the expenses of the United Nations : resolutions / adopted by the General Assembly - A/RES/55/5 B-F. - 22 Jan. 2000. - p. 1-12.