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United Nations Educational, Scientific and Cultural Organization Executive Board ex Hundred and sixty-sixth Session 166 EX/30 PARIS, 7 March 2003 Original: English Item 8.2 of the provisional agenda REPORT BY THE WORKING GROUP OF THE EXECUTIVE BOARD ON THE SCALE OF ASSESSMENTS OF MEMBER STATES’ CONTRIBUTIONS AND THE COLLECTION OF MEMBER STATES’ CONTRIBUTIONS AND PAYMENT PLANS SUMMARY In accordance with 165 EX/Decision 8.5, the Executive Board set up a Working Group assisted by the Secretariat to consider in detail the matter of UNESCO’s scale of assessments for 2002-2003 and to examine the possibility of restructuring and/or correcting the arrears of a number of Member States that were part of the former Soviet Union for the years 1993-1999 and to report thereon to the Board at its 166th session. Decision proposed: I. Situation of Member States of the former Soviet Union: paragraph 11. II. Scale of contributions 2002-2003: paragraph 19.

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United Nations Educational, Scientific and Cultural Organization Executive Board ex

Hundred and sixty-sixth Session

166 EX/30 PARIS, 7 March 2003 Original: English

Item 8.2 of the provisional agenda

REPORT BY THE WORKING GROUP OF THE EXECUTIVE BOARD ON THE SCALE OF ASSESSMENTS OF MEMBER STATES’ CONTRIBUTIONS

AND THE COLLECTION OF MEMBER STATES’ CONTRIBUTIONS AND PAYMENT PLANS

SUMMARY

In accordance with 165 EX/Decision 8.5, the Executive Board set up a Working Group assisted by the Secretariat to consider in detail the matter of UNESCO’s scale of assessments for 2002-2003 and to examine the possibility of restructuring and/or correcting the arrears of a number of Member States that were part of the former Soviet Union for the years 1993-1999 and to report thereon to the Board at its 166th session.

Decision proposed:

I. Situation of Member States of the former Soviet Union: paragraph 11.

II. Scale of contributions 2002-2003: paragraph 19.

166 EX/30

REPORT BY THE WORKING GROUP OF THE EXECUTIVE BOARD SET UP TO EXAMINE IN DETAIL THE SCALE OF CONTRIBUTIONS

OF MEMBER STATES FOR THE YEARS 2002-2003 AND

THE POSSIBILITY OF RESTRUCTURING AND/OR CORRECTING THE ARREARS OF A NUMBER OF MEMBER STATES THAT WERE PART OF THE FORMER SOVIET UNION

INTRODUCTION

1. In 165 EX/Decision 8.5 (Annex II), the Executive Board decided to set up a Working Group from its Members assisted by the Secretariat to consider the matter of the scale of assessments for 2002-2003 in detail and to submit a report to it at its 166th session. The Working Group was also requested to examine the possibility of restructuring and/or correcting the arrears of a number of Member States namely: Armenia, Azerbaijan, Georgia, Kyrgyzstan, Moldova, Tajikistan and Turkmenistan that were part of the former Soviet Union for the years 1993-1999. The Working Group set up by the Executive Board on these matters met eight times on 25 and 26 November 2002, 3, 10 and 17 December 2002, 14 January 2003, and 4 and 18 February 2003.

2. The Group was composed of the following 18 Members:

Burkina Faso (Mr Filipe Savadogo, Mr J. Boureima Kabore, Mr Souleymane Ouedraogo)

Chile (Mr Alejandro Rogers)

Georgia (Mr Gotcha Tchogovadzé, Ms Nathéla Laguidzé)

Germany (Mr Stefan Weckbach)

Islamic Republic of Iran (Mr Javad Safaei, Mr Mohammad Kashani Khatib)

Japan (Mr Ryuhei Hosoya, Mr Toshikazu Ishino)

Jordan (Ms Dina Kawar, Mr Walid Al Rifai)

Kuwait (Mr Mohammed Al-Shatti)

Madagascar (Ms Yvette Rabetafika-Ranjeva, Ms Ravaomalala Rasoamaivo)

Malaysia (Mr Naharudin Abdullah, Mr Sishir Das)

Mexico (Ms Mabel del Pilar Gómez Oliver, Ms Adriana Valadés de Moulines, Ms Gloria Muñoz)

Nigeria (Mr Michael Omolewa, Mr Yemi Lijadu, Mr Young Nwafor)

Netherlands (Mr Herald Voorneveld, Ms Marjan Romain)

Peru (Mr Eduardo Martinetti Macedo, Mr Carlos Vásquez Corrales)

Poland (Ms Malgorzata Dzieduszycka, Mr Tomasz Orlowski)

Tunisia (Mr Wacef Chiha)

Turkey (Mr Kemalettin Eruygur)

Ukraine (Ms Larysa Myronenko)

166 EX/30 – page 2

3. The Chairperson of the Finance and Administrative Commission opened the first meeting. Ambassador M. Omolewa of Nigeria was elected Chairperson of the Working Group and Mr Y. Lijadu Vice-Chairperson.

4. Representatives of the Director-General assisted the group and provided relevant information.

I. SITUATION OF MEMBER STATES OF THE FORMER SOVIET UNION

5. Further to the request of Georgia, the Group agreed that representatives from all the interested Member States from the former Soviet Union could attend the discussion on this item. After the Secretariat had reminded the Group of the documents that had been distributed on this issue, the Ambassador of Georgia explained that in his view the break-up of the Union of Soviet Socialist Republics created a unique and unprecedented situation. Whereas the group of seven Member States which had co-signed correspondence on this issue accepted the level of the existing scale for 2000 to 2003, they did not have the capacity to pay the arrears that had accumulated from their joining UNESCO until 1999 as a result of a scale that was unrealistically high. The Ambassador of Georgia stressed that it was only at UNESCO that Georgia had lost its voting rights.

6. The members of the Working Group agreed that, as an exceptional measure, something needed to be done to resolve the situation, which some considered might include the write-off of some or all of the old debts. Many members considered that some debt rescheduling was necessary and that this should be in accordance with the current scale of assessments. However, it was considered that any proposed write-off might send the wrong message to those Member States of the former Union of Soviet Socialist Republics, which had paid or were making great efforts to pay their debts.

7. After this discussion, the Working Group endorsed unanimously the following proposal for the consideration of the Executive Board:

(a) No debt would be cancelled.

(b) The debt accumulating from 1992 to 1999 was considered to be “old” debt and should be treated separately for voting rights purposes until the 35th session of the General Conference.

(c) Each Member State concerned would, if it had not already done so:

(i) pay before the 32nd session of the General Conference an amount at least equivalent to its current debt for 2000 to 2003;

(ii) pay a minimum part of its “old” debt before the 32nd session of the General Conference or before the end of 2004 if national budget cycles do not permit earlier payment, so that the total amount paid of that “old” debt would be at least the amount assessed for 2003 for each of the years concerned; and

(iii) reschedule or prepare separately with the Secretariat a payment plan in which it committed itself to pay its future current contributions and a part of its “old” debt. The relevant government department of the Member State should endorse this payment plan to ensure its viability.

8. If this payment plan did not cover all the arrears due within three biennia, the Member State concerned would be required to submit a progress report to the General Conference at its

166 EX/30 – page 3

35th session so as to reconsider the scheduling of its arrears in the light of its capacity to pay at that time.

9. In addition, the Member States concerned, together with the Secretariat, should explore the possibility of entering into “swap” agreements using the modality in 149 EX/Decision 6.5, paragraph 12, whereby UNESCO activities or projects in conformity with the C/5 document would be implemented in their country using local currency from their own budgets thus accelerating the reduction of the entirety of the “old” debt before the 35th session of the General Conference.

10. Paragraphs 10 to 12 of 149 EX/Decision 6.5 read as follows:

“10. Taking note of the suggestions of the Director-General on measures that might be taken to enable Member States, particularly those among the least-developed countries that are in arrears in the payment of their contributions and are facing currency difficulties, to settle their arrears in their national currency,

11. Recalls 144 EX/Decision 6.2 concerning arrangements for Member States to settle arrears of contributions in national currencies, within the limits of possible utilization, to pay financial contributions under the Participation Programme;

12. Invites the Director-General to accept settlement of arrears of contributions in national currencies in accordance with the provisions of 28 C/Resolution 24.2 and to conclude swap arrangements, to enable Member States, particularly those among the least-developed countries, that are in arrears in the payment of their contributions and are facing currency difficulties, to settle such arrears by making payments into a bank account opened by UNESCO in the national currency of their country, from which funds could be withdrawn to finance activities in national currency for the Member State concerned.”

11. At the end of its deliberations, the Working Group proposed the adoption by the Executive Board of a decision along the following lines:

The Executive Board,

1. Recalling 165 EX/Decision 8.5 whereby it decided to set up a Working Group from its Members assisted by the Secretariat to consider the matter of the scale of assessments for 2002-2003 and to examine the possibility of restructuring and/or correcting the arrears of a number of States that were part of the former Soviet Union for the years 1993-1999 and to report thereon at its 166th session,

2. Having examined document 166 EX/30 containing the report of the Working Group,

I

Situation of Member States of the former Soviet Union

1. Endorses the proposal of the Working Group for restructuring the arrears of a number of Member States (Armenia, Azerbaijan, Georgia, Kyrgyzstan, Moldova, Tajikistan and Turkmenistan) that were part of the former Soviet Union for the years 1992-1999;

2. Recommends that the General Conference adopt the following proposals:

(a) No debt would be cancelled;

166 EX/30 – page 4

(b) The debt accumulating from 1992 to 1999 would be considered to be “old” debt and should be treated separately for voting rights purposes until the 35th session of the General Conference;

3. Urges each Member State concerned, if it had not already done so, to:

(i) pay before the 32nd session of the General Conference an amount at least equivalent to its current debt for 2000 to 2003;

(ii) pay a minimum part of its “old” debt before the 32nd session of the General Conference or before the end of 2004 if national budget cycles do not permit earlier payment, so that the total paid of that “old” debt will be at least the amount assessed for 2003 for each of the years concerned; and

(iii) reschedule or prepare separately with the Secretariat a payment plan in which it commits itself to pay its future current contributions and a part of its “old” debt to be submitted to the General Conference for approval. The relevant government department of the Member State should endorse this payment plan to ensure its viability and that if this payment plan does not cover all the arrears due within three biennia, the Member State concerned shall be required to submit a progress report to the General Conference at its 35th session so as to reconsider the scheduling of its arrears in the light of its capacity to pay at that time;

4. Requests that the Member States concerned, namely Armenia, Azerbaijan, Georgia, Kyrgyzstan, Moldova, Tajikistan and Turkmenistan, contact the Secretariat individually to assist them in the preparation of their letter requesting voting rights to the 32nd session of the General Conference and in exploring the possibility of entering into “swap” agreements using the modality in 149 EX/Decision 6.5, paragraph 12, with a view to reducing the “old” debt;

5. Recommends that the General Conference consider favourably the applications for voting rights submitted in accordance with Rule 83 of the Rules of Procedure of the General Conference of these above-mentioned Member States that fulfil the requirements set out in paragraph 5 above.

II. SCALE OF CONTRIBUTIONS 2002-2003

12. Annex I attached lists the principal documents distributed to members of the Working Group, which give the history of UNESCO’s experience in establishing its scale of assessments and how the United Nations and other specialized agencies established their own scales. These documents also show how the reduction of the maximum rate from 25% to 22% has been applied as well as, where appropriate, the financing which has been made available to cover the shortfalls. In brief, the United Nations received a voluntary contribution equivalent to 3% of its assessment for 2001 originating from a private donor from the United States of America that was credited against the assessed contributions of certain other Member States whose assessments had been increased as a result of the 3% reduction of the ceiling. WHO adopted “hybrid” assessment levels for 2002-2003 whereby assessment relief of approximately $36 million was to be financed from miscellaneous income. ILO and FAO both adopted the appropriately adjusted United Nations scale with a ceiling of 22%. The members of the Group studied in detail these documents so as to determine the extent to which these precedents could be options that might be applicable to UNESCO.

166 EX/30 – page 5

13. In answer to many inquiries, the Secretariat informed the Group that UNESCO and the principal specialized agencies (WHO, ILO and FAO) derived their scales of assessment from those established by the United Nations adjusted appropriately for differences in membership between the organizations. The United Nations scale is established by the United Nations General Assembly on the recommendation of the Committee of Contributions, which is largely composed of the same Member States as UNESCO’s. As of 2001, the United Nations scale is based on a new methodology that takes into account the following elements and criteria:

(a) estimates of the gross national production;

(b) average statistical base periods of six and three years;

(c) conversion rates based generally on market exchange rates;

(d) an established debt-burden approach;

(e) a low per capita income adjustment;

(f) a minimum assessment rate of 0.001%;

(g) a maximum assessment rate for the least developed countries of 0.01%;

(h) a maximum assessment rate of 22%.

14. Members of the Working Group recalled United Nations resolution 55/5 dated 23 December 2000 on the scale of assessments which:

(a) “Notes that the application of the methodology outlined [in paragraph 13 above] will lead to a substantial increase in the rate of assessment of some Member States:”

(b) “Decides to apply transitional measures to address those substantial increases:”

(c) “Stresses that the reduction of the maximum assessment rate … shall apply to the apportionment of the expenses of the United Nations and should have no automatic implication for the apportionment of the expenses of the specialized agencies.”

In the light of such United Nations provisions, it was further recalled that the aim of 31 C/Resolution 52 of the General Conference was precisely to find alternatives for the UNESCO case. In short, the mandate received is that the Executive Board should present to the General Conference at its 32nd session “proposals for its consideration which could include retrospective adjustments of the interim scale of assessments”.

15. In accordance with the resolutions of its General Conference, UNESCO has traditionally applied the latest United Nations scale and it was this application of the scale for 2001 when the maximum rate was reduced from 25% to 22% that started the discussions which led the General Conference to approve on an interim basis the scale of contributions for 2002-2003 and to the setting up by the Executive Board at its 165th session of this Working Group. At the same time as this change in ceiling, several Member States, which now have severe economic problems, had their rate increased due to the new methodology adopted by the United Nations General Assembly in December 2000. The differences due to these changes in the rate of assessment are presented in Annex III on a country and regional basis.

166 EX/30 – page 6

16. Many members of the Working Group considered that the interim scale adopted for 2002-2003 by 31 C/Resolution 52, should be modified. The Group explored various scenarios, as requested of the Executive Board by the General Conference, so as to propose adjustments in favour of Member States negatively affected by the increase of their contributions. The scenarios considered involved lengthy discussions, including referrals to regional groups. The Working Group then decided by consensus that the scenario attached as Annex IV should be submitted to the Executive Board as an exceptional measure.

17. The Working Group also noted that in December 2002 the United Nations modified the 2003 scale to reduce the rate of assessment for Afghanistan to 0.001% (the same as UNESCO) and for Argentina to 0.969% (1.27420% for UNESCO) and recommended that adjustments to the contributions for 2003 of these two Member States should also be addressed.

18. After these discussions the Working Group endorsed the following proposal:

(a) The 2002 UNESCO scale will be applied without modifications;

(b) With regard to their contribution for the year 2003, each Member State will be allocated the lowest assessed contribution from either the interim scale for 2003 or the 2000 adopted scale adjusted to the 22% maximum ceiling;

(c) A maximum amount of $12.9 million depending on availability of funds will be credited to certain Member States for the year 2003 as per the attached Annex IV. The funding would be that currently earmarked for the existing experimental scheme to encourage prompt payment of contributions made available from the 2002-2003 biennium as resolved by 31 C/Resolution 53, Part III, which would consequently be suspended. The total amount of resources available shall be credited against the assessed contributions of Member States in 2005, as reflected in Annex IV attached to the present resolution;

(d) To ensure availability of funding for these credits, the Secretariat shall make all efforts to obtain voluntary contributions, extrabudgetary resources or any other source of funding meant for that purpose to supplement the resources available;

(e) Any Member State could voluntarily waive its right to this refund;

(f) Afghanistan and Argentina shall be given a credit equivalent in effect to an ad hoc reduction in their rates of assessment in 2003 to 0.001% and 1.27420% respectively;

(g) Afghanistan and Argentina will be dealt with first and consequently if the separate proposal procedure for them is approved, will have no further entitlement to a credit;

(h) Should the resources available be insufficient a prorata of available funds will be applied.

19. At the end of its deliberations, the Working Group proposed the adoption by the Executive Board of a decision along the following lines:

166 EX/30 – page 7

II

Scale of contributions 2002-2003

1. Recalling that in document 31 C/52 the General Conference resolved that the scale of assessments of Member States of UNESCO for each of the years 2002 and 2003 shall be made on an interim basis and requested the Executive Board to undertake at its 165th session an in-depth examination of the question and to report to the General Conference at its 32nd session, making proposals for its consideration which could include retrospective adjustments of the interim scale of assessments and that by 165 EX/Decision 8.5 a Working Group was requested to consider the matter of the scale of assessments and to report thereon at its 166th session,

2. Noting that the scale of assessments for Member States of UNESCO has traditionally been based on that of the United Nations, subject to necessary adjustments due to the difference in membership between the two organizations,

3. Having examined General Assembly resolution 55/5 of 23 December 2000 which established the latest scale of assessments for the apportionment of the expenses of the United Nations and in particular its decisions regarding:

(a) a minimum assessment rate of 0.001%,

(b) a maximum assessment rate for the least developed countries of 0.01%,

(c) a maximum assessment rate of 22%,

(d) the application of a new methodology which led to a substantial increase in the rate of assessment of some Member States,

(e) the implementation of transitional measures to address those substantial increases,

(f) the fact that the United States of America had decided to pay to the United Nations in 2001 an amount equal to 3% of the amount assessed on Member States pursuant to General Assembly resolution 55/239 of 23 December 2000, and that as an exceptional measure this amount should be credited against the assessed contributions of certain other Member States for the programme budget for 2001,

4. Having further considered General Assembly resolution 55/5 which stressed that the reduction of the maximum assessment rate shall apply to the apportionment of the expenses of the United Nations and should have no automatic implication for the apportionment of the expenses of the specialized agencies or the International Atomic Energy Agency,

5. Further noting the serious concerns raised by a number of Member States on the way in which the present scale of assessments, made on an interim basis, affects several Member States,

6. Bearing in mind the measures adopted by the United Nations with regard to its scale of assessments for the year 2001, as well as the relief measures agreed by the World Health Organization for the years 2002-2003,

7. Further noting the decision of the United Nations to modify the rates of assessment for Afghanistan and Argentina in 2003 as ad hoc adjustments,

166 EX/30 – page 8

8. Endorses the proposal of the Working Group and recommends that the General Conference at its 32nd session:

Resolves that:

(a) the 2002 UNESCO scale will be applied without modifications;

(b) with regard to contributions for the year 2003, and as an exceptional measure, Afghanistan and Argentina shall be given a credit equivalent in effect to an ad hoc reduction in their rates of assessment to 0.001% and 1.27420% respectively and other Member States shall be allocated the lowest assessed contribution from either the interim scale for 2003 or the 2000 adopted scale adjusted to the 22% maximum ceiling;

(c) to ensure availability of funding for these credits, the Secretariat shall make all efforts to obtain voluntary contributions, extrabudgetary resources or any other source of funding for that purpose so as to supplement the resources available;

(d) a maximum amount of $12.9 million depending on the availability of funds will be credited to certain Member States for the year 2003, as per the attached annex, from voluntary contributions received for this purpose and from funding currently earmarked for the existing experimental scheme to encourage prompt payment of contributions made available from the 2002-2003 biennium as resolved by 31 C/Resolution 53, Part III;

(e) any Member State can voluntarily waive its right to a credit;

(f) Afghanistan and Argentina shall be dealt with first and consequently shall have no further entitlement to a credit;

(g) the total amount of resources available up to $12.9 million shall be credited against the assessed contributions of Member States in 2005;

(h) any remaining balance shall be distributed to Member States in accordance with the experimental scheme to encourage prompt payment of contributions;

(i) the relevant provisions of Articles 4.3, 4.4, 5.2 and 7.1 of the Financial Regulations shall be suspended.

166 EX/30 Annex I

ANNEX I

PRINCIPAL DOCUMENTS DISTRIBUTED TO THE WORKING GROUP

1. Scale of assessments and currency of Member States’ contributions (31 C/30 dated 28 August 2001).

2. Report by the Director-General on the status of contributions of Member States, of payment plans and on the scale of assessments of Member States’ contributions (165 EX/30 dated 6 September 2002).

3. 165 EX/Decision 8.5, attached as Annex II.

4. Report of the Committee on Contributions (62nd session, June 2002).

5. Replies to UNESCO’s letter of 17 June 2002.

6. Correspondence with various specialized agencies (FAO, ILO and WHO).

7. Extract of the Director-General’s reply concerning the scale of assessments of Member States (165 EX/SR.5).

8. Variance analysis between the 2003 scale and that for 2000 showing the differences due to the change in ceiling and those due to change of scale.

9. Copy of document UNESCO/DCO/128 of December 2001 showing the scale of assessments for 2002.

10. Advance copy of document UNESCO/DCO/130 of December 2002 showing the scale of assessments for 2003.

11. Resolution 55/5 adopted by the United Nations General Assembly on 23 December 2000 showing the final share of the United States 3% (A/RES/55/5 B-F dated 22 January 2001).

12. Impact of the change of scale for each geographical group, attached as Annex III.

166 EX/30 Annex II

ANNEX II

8.5 Report by the Director-General on the status of contributions of Member States, and of payment plans, and on the scale of assessments of Member States’ contributions (165 EX/30 and 165 EX/50 Part II)

The Executive Board,

A. Scale of assessments

1. Recalling 31 C/Resolution 52, in which the Executive Board was requested to undertake at its 165th session an in-depth examination of UNESCO’s scale of assessments for the years 2002-2003, making proposals for the consideration of the General Conference which could include retrospective adjustments of the interim scales of assessments,

2. Recalling also that 31 C/Resolution 52 stresses the need for the General Conference to ensure the most equitable and efficient implementation of its constitutional duty to approve and give final effect to the budget and to the apportionment of financial responsibility among the Member States of the Organization,

3. Having examined document 165 EX/30 and taken note of the up-to-date information provided during the debate of the Executive Board at its 165th session,

4. Taking note of the serious concerns raised by a number of Member States on the way in which the present scale of assessments, made on an interim basis, affects a large number of Member States,

5. Noting the wish expressed by many Member States to study and review the existing procedures used to determine the current UNESCO scale of assessments,

6. Considering that there may possibly be a change in the membership of the Organization in the near future,

7. Decides to set up a working group of the Executive Board assisted by the Secretariat to consider this matter in detail and submit a report to the Board at its 166th session;

8. Requests the Director-General, taking into account the recommendations of the working group and the decisions of the Executive Board at its 166th session, to prepare the scale of assessments of Member States’ contributions for each of the years 2004-2005 on the basis that UNESCO will apply the scale or scales of assessments adopted/to be adopted by the United Nations General Assembly for the same years; the UNESCO scale or scales to be established with the same minimum rate and the same maximum rate as used by the United Nations, all other rates being adjusted to take into account the difference in membership between the two organizations in order to derive a UNESCO scale of 100%, and to submit this to the General Conference via the Executive Board meeting at its 167th session;

B. Collection of Member States’ contributions and payment plans

9. Expresses its appreciation to Member States that have paid their contributions for the year 2002 and to those that have made efforts to reduce their arrears in response to appeals;

166 EX/30 Annex II – page 2

10. Recalls that the prompt payment of contributions is an obligation incumbent on Member States under the Constitution and the Financial Regulations of the Organization;

11. Strongly supports the approaches the Director-General is continuing to make to Member States with a view to obtaining timely payment of contributions;

12. Urges Member States, on receipt of the Director-General’s request for payment of assessed contributions, to inform him as promptly as possible of the date, amount and method of payment of the forthcoming contribution in order to facilitate his management of the Organization’s treasury function;

13. Urgently appeals to those Member States that are behind with the payment of their contributions to pay their arrears without delay;

14. Notes with regret in particular the failure of 30 Member States to pay up to the end of September 2002 the amounts due by them against payment plans approved by the General Conference for settlement of their accumulated arrears in instalments, in addition to current year contributions;

15. Urgently appeals to those Member States in arrears on payment plans to settle their outstanding instalments as well as their regular assessed contributions at the earliest possible time, bearing in mind the risk of loss of voting rights that may otherwise ensue at the 32nd session of the General Conference;

16. Taking into account the willingness of a number of States that were part of the former Soviet Union to overcome the difficulties in paying their contributions, established without taking into account their economic indicators, requests the above-mentioned working group to examine the possibility of restructuring and/or correcting the arrears of these States for the years 1993-1999 and to report to it thereon at its 166th session;

17. Encourages the Director-General to continue contacts with Member States in arrears on payment plans to assist the in resolving the situation of their arrears.

166 EX/30 Annex IV

Restated scale Difference

Member States 2000 Ceiling 22% 2003 US$

% US$ % US$ (D-B)

A B C D E

Afghanistan 0.004 10 887 0.01183 32 199 Note

Albania 0.004 10 887 0.00394 10 724

Algeria 0.121 329 342 0.09205 250 545

Andorra 0.006 16 331 0.00526 14 317

Angola 0.014 38 106 0.00263 7 158

Antigua and Barbuda 0.003 8 166 0.00263 7 158

Argentina 1.552 4 224 290 1.51089 4 112 395

Armenia 0.008 21 775 0.00263 7 158

Australia 2.087 5 680 472 2.13946 5 823 260 142 788

Austria 1.326 3 609 155 1.24528 3 389 448

0

Azerbaijan 0.015 40 828 0.00526 14 317

Bahamas 0.021 57 159 0.01578 42 951

Bahrain 0.024 65 324 0.02367 64 426

Bangladesh 0.014 38 106 0.01315 35 792

Barbados 0.011 29 940 0.01183 32 199 2 259

0

Belarus 0.080 217 747 0.02498 67 991

Belgium 1.553 4 227 012 1.48459 4 040 811

Belize 0.001 2 722 0.00100 2 722

Benin 0.003 8 166 0.00263 7 158

Bhutan 0.001 2 722 0.00100 2 722

0

Bolivia 0.010 27 218 0.01052 28 634 1 415

Bosnia and Herzegovina 0.007 19 053 0.00526 14 317

Botswana 0.014 38 106 0.01315 35 792

Brazil 2.070 5 634 201 3.14276 8 554 078 2 919 877

Bulgaria 0.015 40 828 0.01709 46 516 5 689

Burkina Faso 0.003 8 166 0.00263 7 158

Burundi 0.001 2 722 0.00100 2 722

Cambodia 0.001 2 722 0.00263 7 158 4 437

Cameroon 0.018 48 993 0.01183 32 199

Canada 3.843 10 460 017 3.36368 9 155 386

Cape Verde 0.003 8 166 0.00100 2 722

Central African Republic 0.001 2 722 0.00100 2 722

Chad 0.001 2 722 0.00100 2 722

Chile 0.191 519 871 0.27877 758 766 238 896

China 1.400 3 810 571 2.01452 5 483 194 1 672 623

ANNEX IV

MAXIMUM AMOUNTS TO BE CREDITED TO MEMBER STATES IN 2005

166 EX/30 Annex IV – page 2

Restated scale Difference

Member States 2000 Ceiling 22% 2003 US$

% US$ % US$ (D-B)

A B C D E

Colombia 0.153 416 441 0.26431 719 409 302 968

Comoros 0.001 2 722 0.00100 2 722

Congo 0.004 10 887 0.00100 2 722

Cook Islands 0.001 2 722 0.00100 2 722

Costa Rica 0.023 62 602 0.02630 71 584 8 982

Côte d'Ivoire 0.013 35 384 0.01183 32 199

Croatia 0.042 114 317 0.05128 139 576 25 259

Cuba 0.034 92 542 0.03945 107 376 14 834

Cyprus 0.048 130 648 0.04997 136 010 5 362

Czech Republic 0.151 410 997 0.26694 726 567 315 570

Democratic People's Republic of Korea 0.021 57 159 0.01183 32 199

Democratic Republic of the Congo 0.010 27 218 0.00526 14 317

Denmark 0.974 2 651 069 0.98491 2 680 764 29 695

Djibouti 0.001 2 722 0.00100 2 722

Dominica 0.001 2 722 0.00100 2 722

Dominican Republic 0.021 57 159 0.03024 82 308 25 150

Ecuador 0.028 76 211 0.03287 89 467 13 255

Egypt 0.091 247 687 0.10651 289 903 42 216

El Salvador 0.017 46 271 0.02367 64 426 18 155

Equatorial Guinea 0.001 2 722 0.00100 2 722

Eritrea 0.001 2 722 0.00100 2 722

Estonia 0.017 46 271 0.01315 35 792

Ethiopia 0.008 21 775 0.00526 14 317

Fiji 0.006 16 331 0.00526 14 317

Finland 0.764 2 079 483 0.68641 1 868 296

France 9.210 25 068 112 8.50256 23 142 576

Gabon 0.021 57 159 0.01841 50 109

Gambia 0.001 2 722 0.00100 2 722

Georgia 0.010 27 218 0.00657 17 882

Germany 13.869 37 749 147 12.84589 34 964 409

Ghana 0.010 27 218 0.00657 17 882

Greece 0.494 1 344 587 0.70877 1 929 156 584 569

Grenada 0.001 2 722 0.00100 2 722

Guatemala 0.025 68 046 0.03550 96 625 28 579

Guinea 0.004 10 887 0.00394 10 724

166 EX/30 Annex IV – page 3

Restated scale Difference

Member States 2000 Ceiling 22% 2003 US$

% US$ % US$ (D-B)

A B C D E

Guinea-Bissau 0.001 2 722 0.00100 2 722

Guyana 0.001 2 722 0.00100 2 722

Haiti 0.003 8 166 0.00263 7 158

Honduras 0.004 10 887 0.00657 17 882 6 995

Hungary 0.169 459 990 0.15780 429 506

Iceland 0.045 122 483 0.04339 118 100

India 0.421 1 145 893 0.44840 1 220 471 74 578

Indonesia 0.265 721 287 0.26299 715 816

Iran, Islamic Republic of 0.227 617 857 0.35767 973 519 355 662

Iraq 0.045 122 483 0.17884 486 773 364 291

Ireland 0.315 857 378 0.38660 1 052 262 194 883

Israel 0.493 1 341 865 0.54571 1 485 333 143 468

Italy 7.651 20 824 769 6.65996 18 127 321

Jamaica 0.008 21 775 0.00526 14 317

Japan 22.000 59 880 398 22.00000 59 880 398

Jordan 0.008 21 775 0.01052 28 634 6 859

Kazakhstan 0.068 185 085 0.03682 100 218

Kenya 0.010 27 218 0.01052 28 634 1 415

Kiribati 0.001 2 722 0.00100 2 722

Kuwait 0.180 489 931 0.19330 526 131 36 200

Kyrgyzstan 0.008 21 775 0.00100 2 722

Lao People's Democratic Republic 0.001 2 722 0.00100 2 722

Latvia 0.024 65 324 0.01315 35 792

Lebanon 0.023 62 602 0.01578 42 951

Lesotho 0.003 8 166 0.00100 2 722

Liberia 0.003 8 166 0.00100 2 722

Libyan Arab Jamahiriya 0.174 473 600 0.08810 239 794

Lithuania 0.021 57 159 0.02235 60 833 3 674

Luxembourg 0.096 261 296 0.10520 286 337 25 041

Madagascar 0.004 10 887 0.00394 10 724

Malawi 0.003 8 166 0.00263 7 158

Malaysia 0.258 702 234 0.30902 841 102 138 868

Maldives 0.001 2 722 0.00100 2 722

Mali 0.003 8 166 0.00263 7 158

Malta 0.020 54 437 0.01972 53 675

166 EX/30 Annex IV – page 4

Restated scale Difference

Member States 2000 Ceiling 22% 2003 US$

% US$ % US$ (D-B)

A B C D E

Marshall Islands 0.001 2 722 0.00100 2 722

Mauritania 0.001 2 722 0.00100 2 722

Mauritius 0.013 35 384 0.01446 39 358 3 974

Mexico 1.400 3 810 571 1.42805 3 886 918 76 348

Micronesia 0.001 2 722 0.00100 2 722

Monaco 0.006 16 331 0.00526 14 317

Mongolia 0.003 8 166 0.00100 2 722

Morocco 0.058 157 867 0.05786 157 485

Mozambique 0.001 2 722 0.00100 2 722

Myanmar 0.011 29 940 0.01315 35 792 5 852

Namibia 0.010 27 218 0.00920 25 041

Nauru 0.001 2 722 0.00100 2 722

Nepal 0.006 16 331 0.00526 14 317

Netherlands 2.296 6 249 336 2.28542 6 220 539

New Zealand 0.311 846 491 0.31691 862 577 16 086

Nicaragua 0.001 2 722 0.00100 2 722

Niger 0.003 8 166 0.00100 2 722

Nigeria 0.045 122 483 0.08942 243 387 120 904

Niue 0.001 2 722 0.00100 2 722

Norway 0.858 2 335 336 0.84947 2 312 118

Oman 0.072 195 972 0.08021 218 318 22 346

Pakistan 0.083 225 912 0.08021 218 318

Palau 0.001 2 722 0.00100 2 722

Panama 0.018 48 993 0.02367 64 426 15 433

Papua New Guinea 0.010 27 218 0.00789 21 475

Paraguay 0.020 54 437 0.02104 57 267 2 831

Peru 0.139 378 335 0.15517 422 347 44 012

Philippines 0.114 310 289 0.13150 357 921 47 632

Poland 0.276 751 227 0.49706 1 352 916 601 689

Portugal 0.606 1 649 433 0.60751 1 653 543 4 110

Qatar 0.046 125 204 0.04471 121 693

Republic of Korea 1.416 3 854 120 2.43400 6 624 949 2 770 829

Republic of Moldova 0.014 38 106 0.00263 7 158

Romania 0.079 215 025 0.07627 207 594

Russian Federation 1.515 4 123 582 1.57797 4 294 976 171 394

166 EX/30 Annex IV – page 5

Restated scale Difference

Member States 2000 Ceiling 22% 2003 US$

% US$ % US$ (D-B)

A B C D E

Rwanda 0.001 2 722 0.00100 2 722

Saint Kitts and Nevis 0.001 2 722 0.00100 2 722

Saint Lucia 0.001 2 722 0.00263 7 158 4 437

Saint Vincent and the Grenadines 0.001 2 722 0.00100 2 722

Samoa 0.001 2 722 0.00100 2 722

San Marino 0.003 8 166 0.00263 7 158

Sao Tome and Principe 0.001 2 722 0.00100 2 722

Saudi Arabia 0.791 2 152 972 0.72849 1 982 830

Senegal 0.008 21 775 0.00657 17 882

Seychelles 0.003 8 166 0.00263 7 158

Sierra Leone 0.001 2 722 0.00100 2 722

Slovakia 0.049 133 370 0.05654 153 893 20 523

Slovenia 0.086 234 078 0.10651 289 903 55 825

Solomon Islands 0.001 2 722 0.00100 2 722

Somalia 0.001 2 722 0.00100 2 722

South Africa 0.515 1 401 746 0.53651 1 460 292 58 547

Spain 3.646 9 923 815 3.31207 9 014 912

Sri Lanka 0.017 46 271 0.02104 57 267 10 996

Sudan 0.010 27 218 0.00789 21 475

Suriname 0.006 16 331 0.00263 7 158

Swaziland 0.003 8 166 0.00263 7 158

Sweden 1.518 4 131 747 1.35014 3 674 860

Switzerland 1.710 4 654 340 1.67526 4 559 783

Syrian Arab Republic 0.090 244 965 0.10520 286 337 41 372

Tajikistan 0.006 16 331 0.00100 2 722

Thailand 0.239 650 519 0.38660 1 052 262 401 743

The former Yugoslav Republic of Macedonia 0.006 16 331 0.00789 21 475 5 144

Togo 0.001 2 722 0.00100 2 722

Tonga 0.001 2 722 0.00100 2 722

Trinidad and Tobago 0.023 62 602 0.02104 57 267

Tunisia 0.039 106 152 0.03945 107 376 1 225

Turkey 0.619 1 684 817 0.57858 1 574 800

Turkmenistan 0.008 21 775 0.00394 10 724

Tuvalu 0.001 2 722 0.00100 2 722

Uganda 0.006 16 331 0.00657 17 882 1 551

166 EX/30 Annex IV – page 6

Restated scale Difference

Member States 2000 Ceiling 22% 2003 US$

% US$ % US$ (D-B)

A B C D E

Ukraine 0.267 726 730 0.06969 189 685

United Arab Emirates 0.250 680 459 0.26562 722 974 42 515

United Kingdom 7.165 19 501 957 7.27965 19 814 015 312 059

United Republic of Tanzania 0.004 10 887 0.00526 14 317 3 430

Uruguay 0.068 185 085 0.10520 286 337 101 252

Uzbekistan 0.035 95 264 0.01446 39 358

Vanuatu 0.001 2 722 0.00100 2 722

Venezuela 0.225 612 413 0.27351 744 449 132 036

Viet Nam 0.010 27 218 0.02104 57 267 30 049

Yemen 0.014 38 106 0.00789 21 475

Yugoslavia 0.037 100 708 0.02630 71 584

Zambia 0.003 8 166 0.00263 7 158

Zimbabwe 0.013 35 384 0.01052 28 634

100.000 272 183 625 100.00000 272 183 625 12 880 655

Note: Excluded on the assumption that Afghanistan's rate will be reduced to 0.001%.

United Nations Educational, Scientific and Cultural Organization Executive Board ex

Hundred and sixty-sixth Session

166 EX/30 Corr. PARIS, 25 March 2003 Original: French

Item 8.2 of the provisional agenda

REPORT BY THE WORKING GROUP OF THE EXECUTIVE BOARD ON THE SCALE OF ASSESSMENTS OF MEMBER STATES’ CONTRIBUTIONS

AND THE COLLECTION OF MEMBER STATES’ CONTRIBUTIONS AND PAYMENT PLANS

CORRIGENDUM

Paragraph 2 of document 166 EX/30 should read as follows:

“2. The Group was composed of the following 18 Members:

Burkina Faso (Mr Filipe Savadogo, Mr J. Boureima Kabore, Mr Souleymane Ouedraogo)

Chile (Mr Alejandro Rogers)

Georgia (Mr Gotcha Tchogovadzé, Ms Nathéla Laguidzé)

Germany (Mr Stefan Weckbach)

Islamic Republic of Iran (Mr Javad Safaei, Mr Mohammad Kashani Khatib)

Japan (Mr Ryuhei Hosoya, Mr Toshikazu Ishino)

Jordan (Ms Dina Kawar, Mr Walid Al Rifai)

Kuwait (Mr Mohammed Al-Shatti)

Madagascar (Ms Yvette Rabetafika-Ranjeva, Ms Ravaomalala Rasoamaivo)

Malaysia (Mr Naharudin Abdullah, Mr Sishir Das)

Mexico (Ms Mabel del Pilar Gómez Oliver, Ms Adriana Valadés de Moulines, Ms Gloria Muñoz)

Netherlands (Mr Herald Voorneveld, Ms Marjan Romain)

Nigeria (Mr Michael Omolewa, Mr Yemi Lijadu, Mr Young Nwafor)

Peru (Mr Eduardo Martinetti Macedo, Mr Carlos Vásquez Corrales)

Poland (Mr Tomasz Orlowski, Ms Malgorzata Dzieduszycka)

Tunisia (Mr Wacef Chiha)

Turkey (Mr Kemalettin Eruygur)

Ukraine (Ms Larysa Myronenko)”