text: that any additions would be carefully weighed against the approved level of expenditure. It was not only the major contributors who were vitally interested in such matters; New Zealand, for example, paid more per capita in assessed contributions than any of the top seven contributors, and thus shared their concern over that issue. 35. While major contributors looked to smaller contributors to be responsible in the financial demands they placed on the Organization, it was for the former to set a good example in the related question of the withholding of contributions. Assessed contr1butions should be paid in full and in a timely manner. The practice ; ... I • 1 A/C.5/38/SR.l4 English Page 9 (Mr. Godfrey, New Zealand) whereby some Member States withheld contributions to peace-keeping activities or other activities of which they did not approve was contrary to the basic concept of collective financial responsibility on which the Organization was founded. 36. With regard to the budget itself, it was particularly important to keep under review the exchange and inflation rate assumptions used in drafting the estimates. His delegation continued to be encouraged by the Secretary-General's personal interest in and commitment to the orderly adminstration of the Organization. AGENDA ITEM 115: SCALE OF ASSESSMENTS FOR THE APPORTIONMENT OF THE EXPENSES OF THE UNITED NATIONS: REPORT OF THE COMMITTEE ON CONTRIBUTIONS (continued) (A/38/11 and Add.l and Add.l/Corr.2) 37. Mr. ALI (Chairman of the Committee on Contributions) noting that 38 statements had been made on agenda item 115, representing the views of 51 delegations, said he was gratified that the debate had revealed a greater appreciation of the complexity of the problems involved in developing alternative methodologies to assess the real capacity of Member States to pay. 38. Most of the delegations which had spoken seemed to feel that, of the four 
analysis: This text appears to be discussing the financial aspects of the United Nations, specifically the apportionment of expenses among member states. It mentions the importance of responsible financial contributions, the withholding of contributions, and the review of budget assumptions. These topics suggest that the category related to finance or economics would be the most fitting.