Decides that the scale of assessments for the period 2007-2009 shall be based on the following elements and criteria: (a) estimates of gross national income; (b) average statistical base periods of 3 and 6 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, taking due account of its resolution 46/221 B; (d) the debt-burden approach employed in the scale of assessments for the period 2004-2006; (e) a low per capita income adjustment of 80 per cent, with a threshold per capita income limit of the average per capita gross national income 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; resolves that the scale of assessments for the contributions of Member States to the regular budget of the UN for 2007, 2008 and 2009 shall be as follows.

Adopted without vote, 84th plenary meeting

8 p. : table

Issued in GAOR, 61st sess., Suppl. no. 49.