SCALE OF ASSESSMENTS AND CURRENCY OF MEMBER STATES CONTRIBUTIONS OUTLINE

Transcription

1 General Conference 30th Session, Paris C 30 C/36 27 August 1999 Original: English Item 9.3 of the provisional agenda SCALE OF ASSESSMENTS AND CURRENCY OF MEMBER STATES CONTRIBUTIONS OUTLINE Source: Financial Regulation 5.1. Background: In accordance with Article IX of the Constitution and Article 5.1 of the Financial Regulations, the General Conference determines the scale of assessments of Member States contributions for each financial period. Purpose: Bearing in mind the practice followed in the past of basing the UNESCO scale on that of the United Nations, suitably adjusted to take into account the difference in membership between the two organizations, the Director-General submits in Part I of this document a report and a draft resolution on the subject for consideration by the Conference. In Part II of the document the Director-General submits proposals in accordance with Financial Regulation 5.6 regarding the currency of assessment and payment of contributions to the budget for the biennium Decisions required: paragraphs 6 and 20.

2 30 C/36 PART I - SCALE OF ASSESSMENTS Methodology applied to determine the scale of assessments in recent biennia 1. The scale of assessment of Member States contributions to UNESCO has always been based on the most recent scale of assessments adopted by the General Assembly of the United Nations, with suitable adjustments to take into account the difference in membership between the two organizations. In the case of Member States of UNESCO which are not members of the United Nations, the rate of assessment used is the one applied by the United Nations in order to calculate the contributions to be made by those States to the United Nations activities in which they participate. 2. It should be recalled that at its fourth special session, the Executive Board recommended that any shortfall arising from withdrawals should not result in any increase in the assessed contributions of any of the Member States (4 X/EX/Decision 2, II.6). Consequently, the approved budget for was reduced by the amount of the contributions of the three States that had withdrawn at the end of 1984 and 1985, but included for purposes of transparency, the programmes, activities and services corresponding to the contributions of these three States in Part IX of the budget for that biennium. In the Appropriation Resolution, the theoretical total of contributions payable for included, for accounting reasons, the sum equivalent to the contributions which the three States would have been required to pay had they remained members. The scale of assessments for thus attributed to the Member States of the Organization 70.1 per cent of the theoretical amount to be paid, and, under a separate entry, attributed 29.9 per cent to the three States which had ceased to be members. This presentation of the scale of assessments for , based on the same membership as in , made it clear that in fact there had been no increase in the assessed contributions of Member States for Although Part IX of the budget (Programmes, activities and services placed in reserve) was discontinued in , the General Conference at its 24th session adopted a scale of assessments that totalled 70.1 points for rather than the 100 per cent scales that had been adopted prior to the biennium. At its 25th, 26th, 27th and 28th sessions the General Conference followed a similar approach, which resulted in the adoption of scales of assessments that totalled around 70 points in each biennium. At its 29th session the General Conference followed a recommendation of the 28th session and adopted a 100 per cent scale. UNESCO scale of assessments for Following past practice, the General Conference of UNESCO may wish to base UNESCO s scale or scales of assessments for and 2001 on the United Nations scales for those two years, with suitable adjustments to take into account the difference in membership between the two organizations. The United Nations scales for 1998, 1999 and have been adopted by the General Assembly at its fifty-second session and are set out in General Assembly resolution 52/125A. Annex I gives the UNESCO scale for derived from this United Nations scale for the same year. The calculation of the coefficient between the United Nations scale and the UNESCO scale of assessments is shown in Annex II. The United Nations scale for may be revised to accommodate three new Member States, but this change will have no impact on the UNESCO scale as the new United Nations Member States are already Member States in UNESCO. On the other hand the United Nations scale for 2001, 2002 and 2003 will only be adopted at the fifty-fifth session of the General Assembly. It is not expected that a decision will be taken thereon before late December 2001.

3 30 C/36 - page 2 5. When faced by similar timing constraints in the past, the General Conference has decided to determine the methodology to be followed by the Director-General in establishment of the scale or scales of UNESCO for the following biennium and to authorize him to make the final calculations based on the scale or scales of the United Nations approved subsequently at the session of the General Assembly then concurrently in progress. Another option, however, would be to use the UNESCO scale as calculated for the year for 2001 as well. Point for decision 6. Bearing in mind the foregoing considerations, the Director-General has drawn up the framework of a possible resolution. In accordance with the opinion expressed at the 26th session of the General Conference that future draft resolutions on scales of assessments should not repeat the texts of provisions already recorded elsewhere, the suggested criteria for assessment of contributions of new Member States and Associate Members that may join UNESCO during which are identical to those already detailed in 26 C/Resolution 23.1, have been covered by cross reference thereto in the draft resolution. The General Conference, Recalling Article IX of the Constitution, which stipulates in paragraph 2 that the General Conference shall approve and give final effect to the budget and to the apportionment of financial responsibility among the States Members of the Organization, Considering that the scale of assessments for Member States of UNESCO has always been based on that of the United Nations, subject to the adjustments necessitated by the difference in membership between the two organizations, Resolves that: (a) the scale of assessments of Member States of UNESCO for each of the years and 2001 shall be calculated on the basis of the scale or scales of assessment adopted by the United Nations General Assembly at its fifty-second and fifty-fifth sessions; the UNESCO scale or scales shall be established with the same minimum rate and the same maximum rate, all the 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 per cent; (b) (c) (d) if the United Nations General Assembly approves a scale for 2001 different from that for the relevant provisions of Articles 5.3 and 5.4 of the Financial Regulations shall not be applied; new members depositing their instruments of ratification after [date to be determined at the General Conference] 1 and Associate Members shall be assessed in accordance with the formulae set forth in 26 C/Resolution 23.1; rates of assessment for Member States shall be rounded off to the same number of decimal places as in the United Nations scale or scales; rates of assessment for Associate Members shall be rounded off to one additional decimal place, as 1 The Director-General suggests 26 October 1999.

4 30 C/36 - page 3 necessary, in order to allow the effective reduction to 60 per cent of the minimum rate of assessment for Member States stipulated in 26 C/Resolution However should the General Conference opt to use the UNESCO scale as calculated for the year in 2001 as well, the above subparagraph (a) would read the scale of assessments of Member States for each of the years and 2001 shall be calculated on the basis of the scale of assessment for the year adopted by the United Nations General Assembly at its fifty-second session; the UNESCO scale shall be established etc..... Subparagraph (b) would be deleted and subparagraphs (c) and (d) would become (b) and (c) respectively. PART II - CURRENCY OF ASSESSMENT AND PAYMENT OF CONTRIBUTIONS 8. Article 5.6 of the Financial Regulations as amended by resolution 25.1 adopted by the General Conference at its 26th session stipulates as follows: Contributions to the budget shall be assessed partly in United States dollars and partly in French francs in a proportion to be determined by the General Conference and shall be paid in these or other currencies as decided by the General Conference. Advances to the Working Capital Fund shall be assessed and paid in a currency or currencies to be determined by the General Conference. 9. This part of the document covers the question of currencies of assessment and payment of contributions to the budget of the Organization. The proposed resolution on the level and administration of the Working Capital Fund for which may be found in document 30 C/38 covers the question of currencies of assessment and payment of advances to the Working Capital Fund. Background of the split-level assessment system 10. The split-level assessment system for contributions to be assessed and paid partly in United States dollars and partly in French francs was introduced by the General Conference at its 24th session as a measure to protect the regular budget from adverse currency fluctuations of the French franc to the dollar. 11. At its 25th session the General Conference adopted resolution 33.2 by which it extended the system for and requested the Executive Board to study the advantages and disadvantages of a split-level assessment system compared to a forward purchasing of French francs against dollars and make proposals to the General Conference at its 26th session. 12. Based on the recommendation made by the Executive Board at its 135th session that the split-level assessment system should be continued, the General Conference at its 26th session adopted resolution 25.1 by which it extended the system for an indeterminate period by amendment of Financial Regulation 5.6. European Economic and Monetary Union (EMU) 13. On 1 January 1999 the euro became the single currency of 11 European Union member countries: Austria, Belgium, Ireland, France, Germany, Italy, Finland, Luxembourg, Netherlands, Portugal and Spain. During a three-year transition period, scheduled to end in December 2001, national currencies will be used for domestic transactions while international

5 30 C/36 - page 4 payments will be effected in euro currency. Euro bank notes and coins will be put into circulation no later than 1 January 2002 and national currencies will no longer exist six months after that date. During this period, the French franc will only be the French domestic expression of the euro, just as other national currencies will be the domestic expression of other member countries. 14. This new European currency environment has already entailed some adjustments to the functioning of the split-level assessment system of contributions for the biennium. The amounts due in French francs for the second year of the biennium as well as contributions assessed in French francs for 1998 remaining unpaid at 31 December 1998 have been converted into euros at the fixed rate of conversion of adopted irrevocably at the end of The mechanism of the split-level assessment system has been adjusted in the books of account of the Organization from 1 January 1999 onwards, to record relevant differences between the constant rate of exchange of the euro and the monthly operational rates of exchange in respect of contributions to the regular programme and expenditure thereon. This adjustment had to take account of the need to segregate commitments to staff members at Headquarters and contractors in France from those in other member countries of EMU for the year Administration of the split-level assessment system for With regard to the administration of the split-level assessment system that will be operated in accordance with Financial Regulation 5.6 for the biennium -2001, the General Conference may wish to consider in particular the following factors: (i) A modification has been made concerning the constant dollar provisions in the draft Appropriation Resolution for the budget, paragraph m, to replace the constant 5.70 French francs by.869 euro. Letters of assessment for will be made directly in dollars and euros. Although the French franc and the euro are the same currency, the French franc being the domestic expression of the euro in France, this change from the French franc to the euro should be reflected in Financial Regulation 5.6 which would read: Contributions to the budget shall be assessed partly in United States dollars and partly in euros in a proportion to be determined by the General Conference and shall be paid in these or other currencies as decided by the General Conference. Advances to the Working Capital Fund shall be assessed and paid in a currency or currencies to be determined by the General Conference. (ii) In order to properly determine the amount of contributions to be assessed and paid in euros for -2001, the percentage of estimated expenditure in euros should be based on a study of euro requirements for the implementation of the programme for the current biennium together with projections of any changing pattern of expenditure expected in euros and United States dollars in the forthcoming biennium; the percentage of 61 per cent of Parts I to VII of the budget determined for assessment of contributions in French francs for may have to be revised accordingly. In the light of 1999 experience, it would seem appropriate for the biennium to include in the percentage of contributions assessed in euros, the requirements of the regular programme in all the 11 European participating currencies. A percentage figure for this purpose will be proposed by the Director-General to the General Conference at its 30th session in the light of a study to be concluded in this respect.

6 30 C/36 - page 5 (iii) (iv) At previous sessions of the General Conference certain Member States have requested the choice of payment of the entire amount of their assessed contributions either in United States dollars or in French francs (euros) during the financial period. The General Conference may wish to continue to offer such payment options, subject to the conditions approved already in this respect. These conditions provide that unless the contributions assessed in both currencies are received simultaneously in full, credit is given against contributions due in proportion to the amounts assessed in both currencies, by the application of the United Nations operational rate of exchange between the United States dollar and the euro on the date on which the contribution is credited to a bank account of the Organization. In this way the Organization would also be adequately protected from exposure to currency fluctuations arising from late payment in either of the two currencies due from each Member State. In accordance with the practice established at the 25th session of the General Conference, contributions assessed in euros, that remain unpaid at the end of the biennium should be converted into United States dollars at the time of assessment of contributions for the subsequent biennium. The rates of exchange proposed for such conversion are detailed in the draft resolution to be adopted which may be found in paragraph 20 below. Payment of contributions in currencies other than the United States dollar or the euro 16. The Director-General recommends maintenance of the established principle that Member States should, to the widest possible extent, enjoy the privilege of paying their contributions in the currency of their choice. During the current financial period, a number of Member States have taken advantage of the possibility open to them to pay part or all of their contributions in currencies other than the United States dollar and the French franc or euro. In accordance with the decision of the General Conference at its 29th session, sums in a given national currency accepted at the request of the Member State concerned have been fixed by the Director-General at the maximum level commensurate with the needs for the use of that currency in the implementation of the programme. 17. The Director-General will do all he can to comply with requests submitted in this connection in the forthcoming biennium under conditions similar to those approved in the past. It should be borne in mind, however, that acceptance of a wider variety of currencies would disperse the bank assets of the Organization, with the effect of rendering the management of cash more difficult and would have an adverse effect on the cash position, owing to the immobilization of funds in certain non-convertible currencies. 18. It should be noted that the acceptance of national currency in payment of all or part of the contribution of a Member State may wholly or partly reduce the possibility of accepting national currency in payment of UNESCO Coupons as proposed in document 29 C/39. It is therefore for the Member State to decide to which alternative utilization it wishes to give priority in making its request for utilization of its national currency, bearing in mind the requirements of the Financial Regulations regarding settlement of assessed contributions within one month of receipt of annual letters of assessment. 19. Experience has shown that when a Member State pays its contributions, the application of the exchange rate in force at the date of payment may result in a small balance remaining due by this Member State, or, on the other hand, a slight surplus to its credit. For the sake of simplifying administrative and accounting procedures, and in accordance with past practice, it

7 30 C/36 - page 6 is suggested that no account should be taken of such differences which do not exceed $50 when they relate to the last payment against contributions due for the biennium, whether to the credit of the Member State or of the Organization. The draft resolution contains a clause to this effect. Point for decision 20. In the light of the foregoing considerations, the General Conference may wish to adopt a resolution along the following lines: The General Conference, Having examined the report of the Director-General on the currency of contributions of Member States (30 C/36), Recalling Article 5.6 of the Financial Regulations which stipulates that Contributions to the budget shall be assessed partly in United States dollars and partly in French francs in a proportion to be determined by the General Conference and shall be paid in these or other currencies as decided by the General Conference..., Notes that further to the adoption of the euro as the official currency in France Article 5.6 of the Financial Regulations shall be amended to read Contributions to the budget shall be assessed partly in United States dollars and partly in euros ; Conscious of the need to reduce the exposure of the Organization to adverse currency fluctuation during -2001, 1. Resolves, in respect of contributions for the years and 2001, that: (a) contributions to the budget shall be assessed on the basis of the approved scale of assessments as follows: (i) (ii) in euros... per cent of the budget calculated at the rate of US $1 equal to.869 euro (or other such rate as may be determined by the General Conference); in United States dollars - the remainder of the amount of contributions to be paid by Member States; (b) (c) contributions shall be paid in the two currencies in which they are assessed; nevertheless payment of the amount assessed in one currency may be made, at the choice of the Member State, in the other currency of assessment; unless the amounts assessed are received simultaneously and in full in the currencies in which they are assessed, credit shall be given against contributions due in proportion to the amounts assessed in both currencies, by the application of the United Nations operational rate of exchange between the United States dollar and the euro on the date on which the contribution is credited to a bank account of the Organization; contributions to be assessed in euros for the financial period that remain unpaid at the time of assessment of contributions for the subsequent financial period shall be considered as due and payable in United States dollars thereafter and for this purpose shall be converted into United States

8 30 C/36 - page 7 dollars using the euro rate of exchange, that is most beneficial to the Organization, by reference to the following three options: (i) (ii) (iii) the constant rate of exchange of.869 euro to the dollar used to calculate the euro portion of assessed contributions for the biennium; the average rate of exchange of the euro to the dollar during the biennium; the euro rate of exchange to the dollar for December of the second year of the biennium; (d) (e) arrears of contributions from previous financial periods and arrears converted into annual instalments considered as due and payable in United States dollars, but received in a currency other than the United States dollar, shall be converted into United States dollars at either the most favourable rate which UNESCO can obtain for conversion of the currency in question into United States dollars on the market on the date on which the amount is credited to a bank account of the Organization or at the United Nations operational rate of exchange on the same date, whichever is more beneficial to the Organization; when contributions are received in advance in euros for subsequent financial periods, such advance contributions shall be converted into United States dollars at the operational rate of exchange ruling on the date when payment is credited to a bank account of the Organization; all contributions received in advance shall be held in the name of the contributor in United States dollars, and credit shall be given against contributions due for the subsequent financial period in dollars and euros, in the proportion determined by the General Conference, using the operational rate of exchange prevailing on the date of dispatch of letters of assessment for the first year of the following financial period; Considering nevertheless that Member States may find it desirable to discharge part of their contributions in the currency of their choice, 2. Resolves that: (a) (b) (c) the Director-General is authorized, upon request from a Member State, to accept payment in the national currency of the Member State if he considers that there is a foreseeable need for that currency in the remaining months of the calendar year; when accepting national currencies the Director-General, in consultation with the Member State concerned, shall determine that part of the contribution which can be accepted in the national currency, taking into account any amounts requested for payment of UNESCO Coupons; the Member State concerned must make a global proposal in that case; in order to ensure that contributions paid in national currencies will be usable by the Organization, the Director-General is authorized to fix a time limit for payment, in consultation with the Member State concerned, after

9 30 C/36 - page 8 which contributions would become payable in the currencies mentioned in paragraph 1 above; (d) acceptance of currencies other than the United States dollar or the euro is subject to the following conditions: (i) (ii) (iii) (iv) currencies so accepted must be usable, without further negotiation, within the exchange regulations of the country concerned, for meeting all expenditure incurred by UNESCO within that country; the rate of exchange to be applied shall be the most favourable rate which UNESCO can obtain for the conversion of the currency in question into United States dollars at the date at which the contribution is credited to a bank account of the Organization; after translation into United States dollars, credit shall be given against contributions for where appropriate in proportion to the amounts assessed in United States dollars and euros, in the manner specified in paragraph 1 above; if, at any time within the 12 months following the payment of a contribution in a currency other than the United States dollar or the euro, there should occur a reduction in the exchange value or a devaluation of such currency in terms of United States dollars, the Member State concerned may be required, upon notification, to make an adjustment payment to cover the exchange loss pertaining to the unspent balance of the contribution; to the extent that the Director- General considers that there is a foreseeable need for that currency in the remaining months of the calendar year, he is authorized to accept the adjustment payment in the national currency of the Member State; if, at any time within the 12 months following the payment of a contribution in a currency other than the United States dollar or the euro, there should occur an increase in the exchange value or a revaluation of such currency in terms of United States dollars, the Member State concerned may require the Director-General, upon notification, to make an adjustment payment to cover the exchange gain pertaining to the unspent balance of the contribution; such adjustment payments will be made in the national currency of the Member State; 3. Resolves further that any differences due to variations in the rates of exchange not exceeding $50 relating to the last payment against contributions due for the biennium in question, shall be posted to exchange profit and loss account.

10 30 C/36 Annex I ANNEX I UNESCO SCALE FOR DERIVED FROM THE UNITED NATIONS SCALE SET OUT IN GENERAL ASSEMBLY RESOLUTION 52/125A Member State United Nations scale UNESCO scale Afghanistan Albania Algeria Andorra Angola Antigua and Barbuda Argentina Armenia Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bhutan Bolivia Bosnia and Herzegovina Botswana Brazil Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cape Verde Central African Republic Chad Chile China

11 30 C/36 Annex I - page 2 Member State United Nations scale UNESCO scale Colombia Comoros Congo Cook Islands Costa Rica Côte d Ivoire Croatia Cuba Cyprus Czech Republic Democratic People s Republic of Korea Democratic Republic of the Congo Denmark Djibouti Dominica Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Fiji Finland France Gabon Gambia Georgia Germany Ghana Greece Grenada Guatemala Guinea

12 30 C/36 Annex I - page 3 Member State United Nations scale UNESCO scale Guinea-Bissau Guyana Haiti Honduras Hungary Iceland India Indonesia Iran, Islamic Republic of Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Kiribati Kuwait Kyrgyzstan Lao People s Democratic Republic Latvia Lebanon Lesotho Liberia Libyan Arab Jamahiriya Lithuania Luxembourg Madagascar Malawi Malaysia Maldives Mali Malta

13 30 C/36 Annex I - page 4 Member State United Nations scale UNESCO scale Marshall Islands Mauritania Mauritius Mexico Monaco Mongolia Morocco Mozambique Myanmar Namibia Nauru Nepal Netherlands New Zealand Nicaragua Niger Nigeria Niue Norway Oman Pakistan Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Qatar Republic of Korea Republic of Moldova Romania Russian Federation Rwanda Saint Kitts and Nevis

14 30 C/36 Annex I - page 5 Member State United Nations scale UNESCO scale Saint Lucia Saint Vincent and the Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Seychelles Sierra Leone Slovakia Slovenia Solomon Islands Somalia South Africa Spain Sri Lanka Sudan Suriname Swaziland Sweden Switzerland Syrian Arab Republic Tajikistan Thailand The former Yugoslav Republic of Macedonia Togo Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Tuvalu Uganda Ukraine United Arab Emirates

15 30 C/36 Annex I - page 6 Member State United Nations scale UNESCO scale United Kingdom United Republic of Tanzania Uruguay Uzbekistan Vanuatu Venezuela Viet Nam Yemen Yugoslavia Zambia Zimbabwe Total

16 30 C/36 Annex II ANNEX II CALCULATION OF THE COEFFICIENT OF ADJUSMENT BETWEEN THE UNITED NATIONS SCALE AND THE UNESCO SCALE OF ASSESSMENTS FOR Number of UNESCO Member States 186 Deduct United Nations but not UNESCO Member States Brunei (0.020) Liechtenstein (0.006) Micronesia (0.001) Palau (0.001) Singapore (0.179) United States (25.000) United Nations scale UNESCO scale (25.207) Add UNESCO but not United Nations Member States Cook Islands Kiribati Nauru Niue Switzerland Tonga Tuvalu Less: UNESCO Member States with the fixed minimum rate of assessment 38 (0.038) (0.038) Less: UNESCO Member State with the fixed maximum rate of assessment 1 (20.573) (25.000) Coefficient to adjust the rate of 147 Member States without fixed rates in the UNESCO scale =

17 General Conference 30th Session, Paris C 30 C/36 Add. 25 October 1999 Original: English Item 9.3 of the provisional agenda SCALE OF ASSESSMENTS AND CURRENCY OF MEMBER STATES CONTRIBUTIONS ADDENDUM Further to the Republic of Palau becoming the 187th Member State of UNESCO on 20 September 1999 and the Federated States of Micronesia the 188th on 19 October 1999, Annexes I and II of document 30 C/36 are herewith replaced.

18 ANNEX I 30 C/36 Add. Annex I REVISED UNESCO SCALE FOR DERIVED FROM THE UNITED NATIONS SCALE SET OUT IN GENERAL ASSEMBLY RESOLUTION 52/125A Member State United Nations scale UNESCO scale Afghanistan Albania Algeria Andorra Angola Antigua and Barbuda Argentina Armenia Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bhutan Bolivia Bosnia and Herzegovina Botswana Brazil Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cape Verde Central African Republic Chad Chile China

19 30 C/36 Add. Annex I - page 2 Member State United Nations scale UNESCO scale Colombia Comoros Congo Cook Islands Costa Rica Côte d Ivoire Croatia Cuba Cyprus Czech Republic Democratic People s Republic of Korea Democratic Republic of the Congo Denmark Djibouti Dominica Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Fiji Finland France Gabon Gambia Georgia Germany Ghana Greece Grenada Guatemala Guinea

20 30 C/36 Add. Annex I - page 3 Member State United Nations scale UNESCO scale Guinea-Bissau Guyana Haiti Honduras Hungary Iceland India Indonesia Iran, Islamic Republic of Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Kiribati Kuwait Kyrgyzstan Lao People s Democratic Republic Latvia Lebanon Lesotho Liberia Libyan Arab Jamahiriya Lithuania Luxembourg Madagascar Malawi Malaysia Maldives Mali Malta

21 30 C/36 Add. Annex I - page 4 Member State United Nations scale UNESCO scale Marshall Islands Mauritania Mauritius Mexico Micronesia Monaco Mongolia Morocco Mozambique Myanmar Namibia Nauru Nepal Netherlands New Zealand Nicaragua Niger Nigeria Niue Norway Oman Pakistan Palau Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Qatar Republic of Korea Republic of Moldova Romania Russian Federation

22 30 C/36 Add. Annex I - page 5 Member State United Nations scale UNESCO scale Rwanda Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Seychelles Sierra Leone Slovakia Slovenia Solomon Islands Somalia South Africa Spain Sri Lanka Sudan Suriname Swaziland Sweden Switzerland Syrian Arab Republic Tajikistan Thailand The former Yugoslav Republic of Macedonia Togo Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Tuvalu Uganda

23 30 C/36 Add. Annex I - page 6 Member State United Nations scale UNESCO scale Ukraine United Arab Emirates United Kingdom United Republic of Tanzania Uruguay Uzbekistan Vanuatu Venezuela Viet Nam Yemen Yugoslavia Zambia Zimbabwe Total

24 30 C/36 Add. Annex II ANNEX II CALCULATION OF THE COEFFICIENT OF ADJUSTMENT BETWEEN THE UNITED NATIONS SCALE AND THE UNESCO SCALE OF ASSESSMENTS FOR Number of UNESCO Member States United Nations scale UNESCO scale Deduct United Nations but not UNESCO Member States Brunei (0.020) Liechtenstein (0.006) Singapore (0.179) United States (25.000) (25.205) Add UNESCO but not United Nations Member States Cook Islands Kiribati Nauru Niue Switzerland Tonga Tuvalu Less: UNESCO Member States with the fixed minimum rate of assessment 40 (0.040) (0.040) Less: UNESCO Member State with the fixed maximum rate of assessment 1 (20.573) (25.000) Coefficient to adjust the rate of 147 Member States without fixed rates in the UNESCO scale =