text: English Page11 34.TheAdvisory Committee onAdministrative andBudgetary Questions, in paragraph 12ofitsrelated reporttotheGeneral Assembly atits forty-fourth session, 4/reccmmended thatconsideration ofthe Secretary-Genera 1Isproposal onthismatterbedeferred totheforty-fifth session. Inthisconnection, theAdvisory camnittee indicated thatit\'oOuld returntothematteronapriority be.sisatitssessiontobeheldinthe springof1990withaviewtopreparing aconprehensive reportthat\'oOuld attenpt toaddressallmajoraSPects oftheissueandsUbmitdefinitive recamnendations onthesubject. 35.Asdetailed insection Iofthepresent report, thefinancial position oftheorganization continues tobeprecarious. Theprimary meansof resolving thesefinancial difficulties, andtheonewhich\'oOuldresultin thelowestcosttoMemberStates, remains thatoftheprompt payment by every ~rnberState,within 30daysofreceipt ofanassessment letter, of allitsassessed contributions inaccordance withfinancial regulation 5.4. Unlessthisisdone,theOrganization willcontinue tofacetheveryreal riskofdefaulting onitsday-to-day financial commitments. 36.Otheroptions, suchastheauthority tororrowconunercially when required andtheissuance ofcertificates ofindebtedness against the arrears of~mberStates, o:::>uldbeconsidered toalleviate thefinancial difficulties. Bothoftheseproposals havereceived negative reactions from MemberStatesinthepastandaretherefore notbeingputforwardatthis time.Voluntary contributions, thoughwelcome whenfreelyand unconditionally provided, areunlikely tobeadequate toresolve the situation. 37.TheSecretary-General therefore remains convinced thattheonlywayto restore andrcaintain thefinancial viability oftheUnitedNationsisfor themembership toassumeitscollective responsibility andtoauthorize an increase inthew:>rking capital Fundthrough assessments onallM=mber States. Notes !IA/C.5/44/27. 2/Official Records oftheGeneral Assembly, Thirty-first session, Supplanent No.37(A!3l!37), para.46. ~ReportofthePreparatory Canunission oftheUnitedNations (PC/20). YA/44/873. I... Digitized by Dag Hammarskjöld LibraryA/C.5!45/17 &1glisn Page12 AnnexI COMPAPATIVE ANALYSIS OFTHEESrIMl\TED SIDRl'--TE3t1 IEFICIT CFTHE UNITED NATIOOS ASAT31D:OCEMBER 1990AND1989~ (Inmillions ofUnitedStatesdollars) 1990 1989 l.~lar budgetand\'brkingcapital Fundb/ Anounts withheld byMemberStateswhich,because ofpositioosofprinciple, havenotparticipated inthefinancing ofcertain regular bueget iterns (seeannexVA) 60.6 59.8 Special accomt forassessed contributions unpaid pursuant toGeneral Assembly resolution 3049C(XXVII) 16.6 16.6 SUbtotal 77.2 76.4 2.UNEF(1973)andUNDOFEl Anounts withheld byMemberStateswhich,because of positionsofprinciple, havenotparticipated in thefinancing (seeannexVB) Special account forassessed contributioos tnlpaid pursuant toGeneral Assembly resolution 36/116A SUbtotal 3.UNIFIL ~ Anomts withheld byMemberStateswhich,because of positioos ofprinciple, havenotparticipated inthefinancing (seeannexVB) SPeCial account forassessed contributions tnlpaid pursuant toGeneral Assembly reso1utioo 36/116A SUbtotal 4.UNEF(1956)and~7.5 36.0 43.5 186.9 19.6 206.531.7 36.0 67.7 208.9 19.6 228.5 Conditionalvoluntary contributions received1 repayable toGoverrnner~t8 Obligations incurred inexcessofassessed contributions, voluntary contributions andmiscellaneous inocmeavailable less:Financed fromthesaleofUnitedNations OOnds Financed fromtheUnitedNatioos Special .Account, General Assembly resolutioo 2115(XX) Netobligations incurred inexcessofavailable funds 5.Total grOSSdeficit2.2 2.2 80.5~81.6~ (44.0) (44.0) (3.9) (3.9) 34.8 35.9 362.0 408.5 /...A/C.5!45/17 &1glisn Page12
analysis: This text appears to be a report on the financial situation of the United Nations, discussing the organization's precarious financial position, the need for prompt payment of assessed contributions, and the options for alleviating financial difficulties. It also includes a comparative analysis of the organization's budget and financial situation in 1989 and 1990. The text does not seem to relate to any specific development or humanitarian project, but rather focuses on the overall financial management of the organization.