The General Assembly,
Recalling paragraph 2 of its resolution 48/223 C of 23
December 1993, in which it reaffirmed the principle of capacity
to pay as the fundamental criterion for determining the scale
of assessments, and agreed, in principle, to establish an ad hoc
body to study the implementation of that principle in determining
the scale of assessments and to consider its mandates and modalities
at a later stage in the forty-eighth session,
Bearing in mind the ad hoc intergovernmental working group
of experts in the legal and financial fields established in accordance
with section III, paragraph 2, of its resolution 48/218 A of 23
December 1993,
Taking note of the views expressed by Member States during
its forty-eighth and forty-ninth sessions,
1. Decides to establish an ad hoc intergovernmental working
group of twenty-five experts in economics, finance, statistics
and related fields;
2. Invites the President of the General Assembly to appoint
the experts in consultation with Member States, with due regard
for equitable geographical representation, and to establish the
working group as soon as possible;
3. Decides that the working group is to study and examine
all aspects of the implementation of the principle of capacity
to pay as the fundamental criterion in determining the scale of
assessments for contributions to the regular budget and to submit
a report thereon to the General Assembly no later than 15 May
1995, in order to permit the Committee on Contributions to take
it into consideration in its review requested in paragraph 1 of
Assembly resolution 48/223 C;
4. Requests the Secretary-General to seek the views of
Member States and, as appropriate, the cooperation of existing
relevant intergovernmental institutions, such as the World Bank
and the International Monetary Fund, and to provide the working
group with all necessary documents and services;
5. Decides that the activities of the working group shall
be funded within existing financial resources, but would welcome
voluntary contributions from Member States towards the funding
of the activities of the working group, including the possible
defraying of the costs of participation of their own experts appointed
to it.
70th plenary meeting
29 November 1994