Scale of assessments for the apportionment of the expenses of the United Nations : resolution / adopted by the General Assembly

Decides that the scale of assessments for the period 2010-2012 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 of 20 Dec. 1991; (d) The debt-burden approach employed in the scale of assessments for the period 2007-2009; (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; and decides to review, at its earliest opportunity, all elements of the methodology of the scale of assessments with a view to a decision before the end of its 66th session to take effect, if agreed, for the 2013-2015 scale period.

Adopted without vote, 68th plenary meeting

6 p. : table

Issued in GAOR, 64th sess., Suppl. no. 49.