Hundred and seventieth Session REPORT BY THE DIRECTOR-GENERAL ON THE STATUS OF CONTRIBUTIONS OF MEMBER STATES AND OF PAYMENT PLANS SUMMARY

Transcription

1 ex United Nations Educational, Scientific and Cultural Organization Executive Board Hundred and seventieth Session 170 EX/20 PARIS, 9 August 2004 Original: English Item 7.2 of the provisional agenda REPORT BY THE DIRECTOR-GENERAL ON THE STATUS OF CONTRIBUTIONS OF MEMBER STATES AND OF PAYMENT PLANS SUMMARY The Director-General reports herewith on the status of contributions of Member States, and the cash flow of the Organization (Part I) and on payment plans agreed with Member States in arrears in the payment of their contributions, further to 32 C/Resolution 2 (Part II). Decision proposed: paragraph 8.

2 170 EX/20 INTRODUCTION 1. This report is divided into two parts. Part I covers the collection of contributions during 2004 up to 30 June, the status of contributions and the cash flow at that date. Part II provides a report on the actual position concerning all payment plans agreed with Member States in arrears as required under 32 C/Resolution 2. PART I COLLECTION OF MEMBER STATES CONTRIBUTIONS A. Status of contributions 2.1 Total contributions for 2004 received by 30 June 2004 amounted to US $199.3 million as against US $305 million assessed, which represented 65.34% of the total assessed for The balance outstanding amounted to US $105.7 million. Contributions due and unpaid for 2004 and previous years amounted to US $152.9 million at 30 June In addition an amount of US $30.4 million, which exceeds the level of the Working Capital Fund, has been deferred under instalment plans for payment in future years. 2.2 Of the 190 Member States requested to contribute for 2004, 77 have paid their contribution in full for In addition, 31 Member States have paid part of their contribution for Of the six Associate Members requested to contribute for 2004, three have paid in full for 2004 and three have made no payment. 2.3 At the end of 2003 there were 77 Member States that owed US $92.2 million in respect of 2003 and prior years, including amounts due on payment plans. By the end of June 2004 US $14.7 million had been received from them. Consequently, there was still US $77.6 million due from Member States for previous biennia at the end of June At the end of June 2002 there was US $64.8 million due from Member States for previous biennia. 2.4 The following chart shows comparative figures for arrears of contributions at the end of June, as a percentage of the amount assessed for each current year in 2004, 2002 and Arrears of contributions at end June as a percentage of amount assessed for each current year $305,010,980 $272,193,430 $272,190, % current year % New Member States prior year % prior year N.B.: Contributions due in euros are converted into dollars at the constant rate of exchange of US $

3 170 EX/20 page 2 The total of contributions unpaid for 2004 and previous years, including amounts deferred under payment plans, represented 60.09% of the amount assessed for At 30 June 2002 the total of contributions unpaid represented 50.58%. This increase is largely due to the amount of contributions deferred to future years (9.96%). Nonetheless the amount of the remaining arrears (US $47.2 million or 15.47%) gives cause for concern. Annex I to this document shows the summary status of contributions as at 30 June 2004 as well as comparative figures for two previous years. Annex II shows the detailed situation regarding each contribution assessed and advances to the Working Capital Fund at 30 June Information concerning further receipts from Member States will be communicated when this item is discussed at the Executive Board. B. Assessment action for Financial Regulation 5.5 states that contributions and advances to the Working Capital Fund shall be considered as due and payable in full within 30 days of the receipt of the communications of the Director-General referred to in Regulations 5.3 and 5.4 above or as of the first day of the year to which they relate, whichever is the later. As of 1 January of the following year the unpaid balance of such contributions and advances shall be considered to be one year in arrears. 3.2 Letters of assessment for 2004 were dispatched on 22 December In these letters the Director-General reminded the Member States that he would appreciate full and timely payment of contributions due. 3.3 Paragraph 5 of the Annex to resolution 82 adopted at the 30th session of the General Conference states that, After the Conference session, the Director-General should send a letter to the governments concerned to remind them that their payment plans have been approved by the General Conference and, at the same time, to inform them of all the possible consequences of nonobservance of those commitments. Accordingly, reminder letters were sent on 2 February 2004 to the 35 Member States concerned. 3.4 The letters of assessment for 2004 contained reminders of arrears to those Member States with contributions then outstanding. Further reminder letters were dispatched to all Member States in arrears on 1 June 2004, including those with instalments outstanding on payment plans. In addition, personal representations including letters and telephone calls were made to many contributors, particularly those of significant size. C. Payment of contributions in national currency 4.1 The Director-General welcomes requests from Member States facing serious payment difficulties for information on the existing options for the payment of assessed contributions and for the settlement of arrears and to help them to devise solutions that are appropriate for their specific situation. Such options include payments in local currencies and Swap arrangements. 4.2 In this respect, during the biennium the Director-General accepted a total of US $2,458,077 in payment of contributions to the budget in national currencies. During the current biennium up to the end of June, three Member States have already paid a total of US $1,091,637 in contributions in their national currency and further offers of acceptance have been made. 4.3 To assist in these options, the UNESCO Secretariat benefits from the active support of UNDP regarding the use of national currencies where it cannot itself identify users for such currencies within a one-year period. It must be noted, however, that with the globalization of markets, there are more and more Member States for which national currencies are convertible or where foreign

4 170 EX/20 page 3 currency is readily accessible to them. Thus there is a declining interest for payment of contributions in national currency. D. Cash flow 5.1 During the biennium to end June 2004, contributions received for 2004 and previous years totalled US $213.3 million as detailed in Annex II to this document. Annex III attached shows the end-of-month cash position of the Organization over the period August 2003 to June The cash situation has notably improved compared with the last biennium. No borrowing has been required since early E. Incentive scheme to encourage prompt payment of contributions 6.1 At its 31st session the General Conference decided by resolution 53 that the then existing positive incentive scheme to encourage prompt payment of contributions should be extended for a further six-year period, expiring 31 December However, in accordance with 31 C/Resolution 52, the General Conference requested the Executive Board to undertake an indepth examination of the scale of assessments for following the major debate which took place between Member States on the methodology applied by the United Nations for the elaboration of the 2001, 2002 and 2003 scales. At its 32nd session the General Conference adopted resolution 66 which states: (a) A maximum amount of US $12.9 million depending on the availability of funds will be credited to 63 Member States for the year 2003, 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 biennium; (b) Afghanistan and Argentina shall be given, as an exceptional measure, a credit equivalent in effect to an ad hoc reduction in their rates of assessment; (c) Any remaining balance shall be distributed to Member States in accordance with the experimental scheme to encourage prompt payment on contributions. 6.2 The resources that became available for distribution under the enhanced incentive scheme for the biennium amount to US $5,012 million. The Director-General has sent letters to governments on 19 June and 22 December 2003 requesting voluntary contributions for this purpose but as at 31 May 2004 no voluntary contributions have been received and only one Member State has waived its right to a credit. The total amount available will be credited to the Member States concerned against their 2005 contributions. PART II PAYMENT PLANS 7.1 There were 26 Member States with approved plans for settlement of arrears in annual instalments prior to the 32nd session of the General Conference. At its 32nd session, the General Conference approved a net additional 18 payment plans, taking into account the rescheduling of eight pre-existing plans. As a result of the 18 new payment plans approved during the last General Conference, the level of arrears due under payment plans deferred to future years has more than doubled from US $13.1 million at the end of June 2002 to US $30.4 million at the end of June In addition, an amount of US $7.6 million is due for 2004 and prior years in declining aggregate amounts up to the year Full details are provided in Annex IV attached.

5 170 EX/20 page Member States in arrears on their payment plans were reminded of amounts due in the letters of assessment dispatched to them at the end of 2003 and again on 2 February 2004 as well as on 1 June On 31 December 2003 US $8.5 million was overdue on payment plans. An additional amount of US $1.1 million became due for payment in the year 2004 bringing the total due for 2004 and prior years to US $9.6 million, of which up to end June 2004, only US $1.9 million has been collected on plans from 10 Member States. Thus a balance of US $7.6 million relating to payment plans payable by 29 Member States due for payment in 2004, by 30 June 2004, remains unpaid at 30 June Whilst appreciating the difficulties many of these Member States have, the Director- General urges them to make every effort to respect the commitments they have made so as to preclude the need to request voting rights at the next General Conference. 8. The Executive Board may wish to adopt a decision along the following lines: The Executive Board, 1. Recalling 32 C/Resolution 2, 2. Having examined the report by the Director-General on the collection of contributions of Member States (170 EX/20) and having taken note of the up-to-date information provided during the debate of the Financial and Administrative Commission, 3. Expresses its gratitude to Member States that have paid their contributions for the year 2004 and to those who have made efforts to reduce their arrears of contributions in response to appeals; 4. Strongly supports the approaches the Director-General is continuing to make to Member States with a view to obtaining timely payment of contributions; 5. Recalls that the prompt payment of contributions is an obligation incumbent on Member States under the Constitution and the Financial Regulations of the Organization; 6. Urgently appeals to those Member States that are behind with the payment of their contributions to pay their arrears without delay; 7. 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 probable date, amount and method of payment of the forthcoming contribution in order to facilitate his management of the Organization s treasury function; 8. Noting in particular the failure of 29 1 Member States to pay up to the end of September 2004 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, as well as the request of the General Conference to the Director-General to report to the General Conference at its 33rd session thereon, 9. Appeals to those Member States in arrears on payment plans to settle their outstanding instalments at the earliest possible time as well as their regular assessed contributions, bearing in mind the risk of loss of voting rights that may otherwise ensue at the 33rd session of the General Conference. 1 To be updated.

6 170 EX/20 Annex I ANNEX I STATUS OF CONTRIBUTIONS AT 30 JUNE 2004 Comparative status for 2004, 2002 and 2000 Contributions due [see footnotes (a) and (b)] $ Total due as a percentage of amount assessed for first year of biennium Status at 30 June 2004 (a) Contributions for ,726, Contributions for previous years 38,544, Instalments for 2004 and prior years under payment plans 7,636, Instalments deferred to future years 30,385, Total due at 30 June 2004 (b) 183,292, Status at 30 June 2002 (a) Contributions for ,890, Contributions for previous years 42,913, Instalments for 2002 and prior years under payment plans 8,693, Instalments deferred to future years 13,167, Total due at 30 June 2002 (b) 137,665, Status at 30 June 2000 (a) Contributions for ,518, Contributions for previous years 38,867, Instalments for 2000 and prior years under payment plans 7,715, Instalments deferred to future years 26,779, Total due at 30 June 2000 (b) 130,880, Notes: (a) Contributions due in euros for 2000 are converted into dollars at the constant rate of exchange of US $1 = (b) Including Associate Members and new Member States.

7 ANNEX II 170 EX/20 Annex II UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION Statement of contributions due and received at 30 June 2004 Total Amounts received Percentage Balance contributions and other credits received due $ $ $ Member States Current biennium 2004 contributions* 305,000, ,279, ,720,533 Previous biennia ,367, ,738, ,629,040 New Member States 15,812,311 9,652, ,160, ,367, ,584, , ,170, ,310, , ,299, ,320, ,978, ,096, ,968, ,128, ,609, ,825, ,784, ,779, ,603, ,175, ,733, ,687, ,568 Payment plans Instalments due for 2004 and previous years 9,574,540 1,937, ,636,848 Deferred to future years 30,491, , ,385,377 Associate Members Current biennium 2004 contributions* 10,980 5, ,490 Previous biennia ,608 19, TOTAL CONTRIBUTIONS DUE 183,292,635 WORKING CAPITAL FUND 28,000,000 27,864, ,558 *Contributions due in euros for 2002 and 2003 are translated at the operational rate of exchange of 31 December 2003 of US $1= 0.801

8 STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan.04 financial for 2004 and 2004 Date of Member States 2004 payment plans 2004 and 30 June 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Afghanistan ,000 6,100 9, March 2004 Albania ,250 15,250 15,250 July 2003 Algeria , , March 2004 Andorra ,250 15, June 2004 Angola ,050 3, April EX/20 Annex II - page 2 Antigua and Barbuda ,940 9, , ,017 9, ,090 October 1987 Argentina ,000 2,931,050 1,057,043 2,704,007 2,704,007 May 2004 Armenia ,710 6, ,613 6, ,713 December 2002 Australia ,883,050 4,883, January 2004 Austria ,635,200 2,635, June 2004 Azerbaijan ,253 15, ,503 0 March 2004 Bahamas ,650 27,558 12,092 12,092 June 2004 Bahrain ,500 91, March 2004 Bangladesh , ,034 30,034 July 2003 Barbados ,500 30, May 2004 Belarus ,418 54,900 94, May 2004 Belgium ,775 3,278,750 3,284, April 2004 Belize ,050 1,933 1,117 1,117 August 2003 Benin ,100 6, May 2004 Bhutan ,050 3,050 3,050 July 2003 Bolivia ,381 27, ,271 27,450 59,721 August 2003 Bosnia and Herzegovina ,740 9,150 46, June 2004 Botswana ,872 36,600 39,872 36,600 76,472 January 2003 Brazil ,827,298 4,669, ,010 16,470,288 4,669,550 21,139,838 October 2003 Bulgaria ,850 51,850 51,850 June 2003

9 STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan.04 financial for 2004 and 2004 Date of Member States 2004 payment plans 2004 and 30 June 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Burkina Faso ,100 6, June 2003 Burundi ,050 3, June 2004 Cambodia ,100 2,813 3,287 3,287 May 2004 Cameroon ,976 24, ,259 24,400 72,659 September 2003 Canada ,628,450 8,628, January 2004 Cape Verde ,050 3,050 3,050 July 2003 Central African Republic ,165 3, ,165 3, ,215 October 2003 Chad ,784 3,050 11, ,635 3, ,834 October 1999 Chile , , , , , ,813 June 2004 China ,295,200 6,295,200 6,295,200 August 2003 Colombia ,066, ,800 22,397 1,044, ,800 1,519,978 December 2003 Comoros ,798 3,050 75,798 3,050 78,848 October 2003 Congo ,050 3,050 3,050 October 2003 Cook Islands ,050 2, April 2003 Costa Rica ,694 91, ,510 23,184 91, ,194 April 2003 Côte d'ivoire ,622 30,500 64, May 2004 Croatia , , April 2004 Cuba , , ,150 August 2003 Cyprus , , May 2004 Czech Republic , , March 2004 Dem. People's Rep. of Korea , ,789 29,789 November 2003 Dem. Republic of the Congo ,067 9,150 5,814 9,253 9,150 18,403 May 2004 Denmark ,202,100 2,202, February 2004 Djibouti ,061 3,050 11, ,912 3, ,111 March 2002 Dominica ,513 3,050 5, June EX/20 Annex II - page 3

10 STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan.04 financial for 2004 and 2004 Date of Member States 2004 payment plans 2004 and 30 June 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Dominican Republic , , , , ,624 October 2003 Ecuador ,349 57,950 2, ,452 57, ,402 August 2003 Egypt , , ,050 August 2003 El Salvador , ,040 67,040 August 2003 Equatorial Guinea ,100 6, January EX/20 Annex II - page 4 Eritrea ,050 3, March 2004 Estonia ,600 36, March 2004 Ethiopia ,200 12, February 2004 Fiji ,200 12, February 2004 Finland ,634,800 1,634, January 2004 France ,492,150 18,492, February 2004 Gabon ,568 27,450 2,083 60,485 27,450 87,935 September 2003 Gambia ,450 3,050 5, ,746 3, ,500 August 2003 Georgia ,000 9, ,198 9,150 48,348 September 2003 Germany ,565,500 26,565, June 2004 Ghana , ,524 11,524 August 2003 Greece ,625,650 1,625, June 2004 Grenada ,530 3,050 3,350 29,180 3,050 35,580 September 2003 Guatemala ,864 91, ,389 91, ,889 September 2003 Guinea ,981 9, ,103 40,733 9, ,986 August 2001 Guinea-Bissau ,049 3,050 11, ,900 3, ,099 February 1996 Guyana ,050 3, June 2001 Haiti ,394 9,150 7,394 9,150 16,544 June 2002 Honduras ,250 13,372 1,878 1,878 May 2004 Hungary , , March 2004

11 STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan.04 financial for 2004 and 2004 Date of Member States 2004 payment plans 2004 and 30 June 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Iceland , , March 2004 India ,634 1,290, , , ,218 June 2004 Indonesia , , , , ,569 January 2004 Iran, Islamic Republic of , ,900 45, , ,900 1,140,467 December 2003 Iraq ,507,452 48,800 6,270 5,501,182 48,800 5,549,982 March 1993 Ireland ,073,600 1,073, January 2004 Israel ,433, , , ,091 March 2004 Italy ,981,600 14,981, June 2004 Jamaica ,400 24, March 2004 Japan ,703,750 59,703, April 2004 Jordan ,550 33,550 33,550 August 2003 Kazakhstan ,329 76, ,579 0 April 2004 Kenya ,903 27,450 25,606 3,747 3,747 June 2004 Kiribati ,050 3, March 2004 Kuwait , , April 2004 Kyrgyzstan ,000 3,050 5,000 3,050 8,050 August 2003 Lao People's Democratic Rep ,050 3, May 2004 Latvia ,750 45, March 2004 Lebanon ,171 73,200 1,171 73,200 74,371 October 2003 Lesotho ,050 1,232 1,818 1,818 September 1997 Liberia ,397 3,050 8, ,970 3, ,447 October 2001 Libyan Arab Jamahiriya , , , , ,292 May 2002 Lithuania ,200 73,200 73,200 June 2003 Luxembourg , , April 2004 Madagascar , ,745 8,745 August EX/20 Annex II - page 5

12 STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan.04 financial for 2004 and 2004 Date of Member States 2004 payment plans 2004 and 30 June 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Malawi ,050 3, December 2003 Malaysia , , May 2004 Maldives ,050 3, February 1997 Mali , ,715 5,715 November 2003 Malta ,700 42, March EX/20 Annex II - page 6 Marshall Islands ,186 3,050 3,186 3,050 6,236 October 2003 Mauritania ,050 3,050 3,050 June 2003 Mauritius ,550 33, April 2004 Mexico ,773, ,091 5,652,559 5,652,559 May 2004 Micronesia, Fed. States of ,111 3,050 3,111 3,050 6,161 September 2003 Monaco ,150 9, February 2004 Mongolia ,852 3,050 2,852 3,050 5,902 August 2003 Morocco , , June 2004 Mozambique , ,996 2,996 September 2003 Myanmar ,160 30, ,673 30,500 86,173 September 2003 Namibia ,300 18, March 2004 Nauru ,137 3,050 5,704 5,433 3,050 14,187 October 1999 Nepal ,505 12,200 29,705 0 April 2004 Netherlands ,181,950 5,181, March 2004 New Zealand ,100 16, , ,781 July 2003 Nicaragua , ,897 2,897 December 2002 Niger ,796 3,050 16, ,205 3, ,846 February 2002 Nigeria ,100 10, , ,969 September 2003 Niue ,050 3,050 3,050 October 2003 Norway ,083,150 2,083, March 2004

13 STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan.04 financial for 2004 and 2004 Date of Member States 2004 payment plans 2004 and 30 June 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Oman , , May 2004 Pakistan , , ,874 19, , ,087 May 2004 Palau ,064 3,050 1,064 3,050 4,114 October 2002 Panama ,484 57, ,886 57,950 65,836 October 2003 Papua New Guinea ,705 9,150 1,133 31,572 9,150 40,722 September 2003 Paraguay ,867 36,600 10, , ,705 36, ,172 March 2004 Peru , ,650 12, , ,650 1,160,966 September 2003 Philippines , , , , , ,454 March 2004 Poland ,041 1,415,200 1,769, May 2004 Portugal ,442,650 18,587 1,424,063 1,424,063 May 2003 Qatar , , ,200 August 2003 Republic of Korea ,508,300 98,311 5,409,989 5,409,989 July 2003 Republic of Moldova ,800,810 3,050 20,377 62,324 1,718,109 3,050 1,783,483 June 2004 Romania , ,000 2, , , ,472 October 2002 Russian Federation ,373,300 3,373, February 2004 Rwanda ,050 3,050 3,050 July 2003 Saint Kitts and Nevis ,050 3, March 1997 Saint Lucia ,100 6, June 2004 Saint Vincent and the Grenadines ,037 3,050 5, June 2004 Samoa ,050 3, May 2004 San Marino ,150 9, May 2004 Sao Tome and Principe ,140 3,050 16, ,569 3, ,190 October 1997 Saudi Arabia ,186,850 2,186,850 2,186,850 March 2003 Senegal ,250 15, May 2004 Serbia and Montenegro ,754 57,950 67,819 56,885 56,885 February EX/20 Annex II - page 7

14 STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan.04 financial for 2004 and 2004 Date of Member States 2004 payment plans 2004 and 30 June 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Seychelles , ,006 6,006 August 2003 Sierra Leone ,632 3,050 6,704 4,928 3,050 7,978 April 2004 Slovakia , , February 2004 Slovenia , ,150 3, , , ,656 February 2003 Solomon Islands ,806 3,050 6,806 3,050 9,856 December EX/20 Annex II - page 8 Somalia ,135 3, ,135 3, ,185 December 1989 South Africa , , February 2003 Spain ,728,700 7,728, April 2004 Sri Lanka ,850 2,613 49,237 49,237 December 2003 Sudan ,698 24,400 13,698 24,400 38,098 September 2003 Suriname ,502 3, ,106 3,050 21,156 February 2004 Swaziland ,006 6,100 10, February 2004 Sweden ,059,150 3,059, January 2004 Switzerland ,672,200 3,672, February 2004 Syrian Arab Republic ,900 14, , ,927 May 2003 Tajikistan ,050 3,050 3,050 December 2003 Thailand , , June 2004 The form.yug.rep.of Macedonia ,525 18, ,232 18,300 40,532 September 2003 Timor-Leste ,634 3,050 4, May 2004 Togo ,050 3, October 1999 Tonga ,050 3,050 0 April 2004 Trinidad and Tobago ,529 67,100 2,529 67,100 69,629 September 2003 Tunisia ,881 97, , ,618 97, ,218 March 2004 Turkey ,140, , , ,906 April 2004 Turkmenistan ,192 15, ,192 15, ,442 September 2003

15 STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan.04 financial for 2004 and 2004 Date of Member States 2004 payment plans 2004 and 30 June 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Tuvalu ,050 3, March 2004 Uganda ,300 11,313 7,637 7,637 June 2004 Ukraine ,716, ,950 6,503 1,709, ,950 1,828,647 June 2003 United Arab Emirates , , ,487 August 2003 United Kingdom ,791,050 18,791, December 2003 United Republic of Tanzania ,300 18, February 2004 United States of America ,810,677 67,100,000 9,650,677 6,160,000 67,100,000 73,260,000 May 2004 Uruguay , ,400 12, , , ,540 October 2003 Uzbekistan ,996 42,700 40,834 43,162 42,700 85,862 February 2004 Vanuatu ,050 3,050 3,050 September 2003 Venezuela , ,600 20, , ,600 1,253,581 October 2003 Viet Nam ,050 64,050 64,050 April 2001 Yemen , ,673 17,673 September 2003 Yugoslavia, SFRY 2,766, ,766,483 2,766,483 Yugoslavia, Former FRY 3,669, ,669,816 3,669,816 Zambia ,100 5, August 2003 Zimbabwe ,270 21, ,600 21,350 39,950 December ,703, ,000, ,801,600 39,544,387 7,636, ,720, ,901,768 Associate Members Aruba 0,0006 1,830 1, November 2002 British Virgin Islands 0,0006 1,700 1,830 3, May 2004 Cayman Islands 0,0006 1,830 1,830 1,830 February 2003 Macao 0,0006 1,830 1, March 2004 Netherlands Antilles 0,0006 1,830 1,830 1,830 September 2003 Tokelau 0,0006 1,830 1,830 1,830 October ,700 10,980 7, ,490 5,490 TOTAL ALL CONTRIBUTORS 61,705, ,010, ,808,791 39,544,387 7,636, ,726, ,907,258 Add: Instalments on payment plans 30,385,377 deferred to future years TOTAL DUE 183,292,635 *Contributions due in euros are translated at the constant rate of exchange of US $1= EX/20 Annex II - page 9

16 170 EX/20 Annex II - page 10 ADVANCES TO THE WORKING CAPITAL FUND DUE FOR 2004 Rate of Member States assessment Advances due Advances paid Balance due % US$ US$ US$ Afghanistan Albania , Algeria ,560 21,560 0 Andorra ,400 1,400 0 Angola Antigua and Barbuda Argentina , ,080 0 Armenia Australia , ,280 0 Austria , ,920 0 Azerbaijan ,400 1,400 0 Bahamas ,640 3,640 0 Bahrain ,400 8,400 0 Bangladesh ,800 2,800 0 Barbados ,800 2,800 0 Belarus ,040 5,040 0 Belgium , ,000 0 Belize Benin Bhutan Bolivia ,520 2,520 0 Bosnia and Herzegovina Botswana ,360 3, Brazil , ,680 0 Bulgaria ,760 4, Burkina Faso Burundi Cambodia Cameroon ,240 2,240 0 Canada , ,120 0 Cape Verde Central African Republic Chad Chile ,720 62,720 0 China , ,630 74,290

17 170 EX/20 Annex II - page 11 ADVANCES TO THE WORKING CAPITAL FUND DUE FOR 2004 Rate of Member States assessment Advances due Advances paid Balance due % US$ US$ US$ Colombia ,680 43,680 0 Comoros Congo Cook Islands Costa Rica ,400 6,575 1,825 Côte d'ivoire ,800 2,800 0 Croatia ,360 10,360 0 Cuba ,040 11, Cyprus ,920 10,920 0 Czech Republic ,520 51,520 0 Democratic People's Republic of Korea ,800 2,800 0 Democratic Republic of the Congo Denmark , ,160 0 Djibouti Dominica Dominican Republic ,800 7,560 2,240 Ecuador ,320 5,320 0 Egypt ,880 26,628 7,252 El Salvador ,160 6,160 0 Equatorial Guinea Eritrea Estonia ,360 3,360 0 Ethiopia ,120 1,120 0 Fiji ,120 1,120 0 Finland , ,080 0 France ,697,640 1,697,640 0 Gabon ,520 2,520 0 Gambia Georgia Germany ,438,800 2,438,800 0 Ghana ,120 1,120 0 Greece , ,240 0 Grenada Guatemala ,400 8,400 0 Guinea Guinea-Bissau Guyana Haiti Honduras ,400 1,400 0 Hungary ,560 35,560 0 Iceland ,520 9,520 0 India , ,440 0 Indonesia ,040 40,040 0 Iran, Islamic Republic of ,240 44,240 0 Iraq ,480 4,480 0

18 170 EX/20 Annex II - page 12 ADVANCES TO THE WORKING CAPITAL FUND DUE FOR 2004 Rate of Member States assessment Advances due Advances paid Balance due % US$ US$ US$ Ireland ,560 98,560 0 Israel , ,600 0 Italy ,375,360 1,375,360 0 Jamaica ,240 2,240 0 Japan ,481,000 5,481,000 0 Jordan ,080 2, Kazakhstan ,000 7,000 0 Kenya ,520 2,520 0 Kiribati Kuwait ,640 45,640 0 Kyrgyzstan Lao People's Democratic Republic Latvia ,200 4,200 0 Lebanon ,720 3,945 2,775 Lesotho Liberia Libyan Arab Jamahiriya ,240 22,000 15,240 Lithuania ,720 5,588 1,132 Luxembourg ,840 21,840 0 Madagascar Malawi Malaysia ,120 57,120 0 Maldives Mali Malta ,920 3,920 0 Marshall Islands Mauritania Mauritius ,080 3,080 0 Mexico , ,040 0 Micronesia, Fed. States of Monaco Mongolia Morocco ,160 13,160 0 Mozambique Myanmar ,800 2,800 0

19 170 EX/20 Annex II - page 13 ADVANCES TO THE WORKING CAPITAL FUND DUE FOR 2004 Rate of Member States assessment Advances due Advances paid Balance due % US$ US$ US$ Namibia ,680 1,680 0 Nauru Nepal ,120 1,120 0 Netherlands , ,720 0 New Zealand ,160 62,160 0 Nicaragua Niger Nigeria ,760 11,760 0 Niue Norway , ,240 0 Oman ,880 19,880 0 Pakistan ,400 15,400 0 Palau Panama ,320 5,320 0 Papua New Guinea Paraguay ,360 3,360 0 Peru ,040 26,040 0 Philippines ,880 26,880 0 Poland , ,920 0 Portugal , ,440 0 Qatar ,920 11,180 6,740 Republic of Korea , ,680 0 Republic of Moldova Romania ,800 16,800 0 Russian Federation , ,680 0 Rwanda Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia , ,123 18,637 Senegal ,400 1,400 0 Serbia and Montenegro ,320 5,320 0 Seychelles Sierra Leone Slovakia ,280 14,280 0 Slovenia ,240 23,240 0 Solomon Islands

20 170 EX/20 Annex II - page 14 ADVANCES TO THE WORKING CAPITAL FUND DUE FOR 2004 Rate of Member States assessment Advances due Advances paid Balance due % US$ US$ US$ Somalia South Africa ,320 82,320 0 Spain , ,520 0 Sri Lanka ,760 4,760 0 Sudan ,240 1, Suriname Swaziland Sweden , ,840 0 Switzerland , ,120 0 Syrian Arab Republic ,640 10,640 0 Tajikistan Thailand ,800 58,800 0 The former Yugoslav Republic of Macedonia ,680 1,680 0 Timor-Leste Togo Tonga Trinidad and Tobago ,160 5, Tunisia ,960 8,960 0 Turkey , ,720 0 Turkmenistan , Tuvalu Uganda ,680 1,680 0 Ukraine ,920 10,920 0 United Arab Emirates ,080 66,080 0 United Kingdom ,725,080 1,725,080 0 United Republic of Tanzania ,680 1,680 0 United States of America ,160,000 6,160,000 0 Uruguay ,440 13,440 0 Uzbekistan ,920 3,920 0 Vanuatu Venezuela ,160 48,160 0 Viet Nam ,880 5, Yemen ,680 1,680 0 Zambia Zimbabwe ,960 1,960 0 TOTAL ,000,000 27,864, ,558

21 170 EX/20 Annex III ANNEX III CASH POSITION OF THE ORGANIZATION (expressed in thousands of US dollars) Year End of month Cash surplus (deficit) of regular budget Cash balance available in Working Capital Fund Cash surplus (deficit) $ $ $ 2003 August 77,112 24, ,892 September 63,245 24,786 88,031 October 49,715 24,956 74,671 November 35,610 24,956 60,566 December 34,968 24,966 59, January 37,111 21,514 58,625 February 56,983 21,522 78,505 March 33,659 21,524 55,183 April 90,396 21, ,920 May 65,582 27,863 93,445 June* 75,940 27, ,804 * Provisional figures

22 ANNEX IV ARREARS OF CONTRIBUTIONS PAYABLE UNDER PAYMENT PLANS AT 30 JUNE 2004 (Including miscellaneous credits) General TOTAL Conference Member State 2003 and 2004 Total due After Total deferred DUE PLUS session prior years 2009 DEFERRED $ $ $ $ $ $ $ $ $ $ $ 32nd 1 AFGHANISTAN ,000 5,000 5,000 5,000 5, , , ,890 26th 2 ANTIGUA & BARBUDA 153, , ,017 32nd 3 ARGENTINA ,128,933 3,128,933 3,128,933 3,128,933 3,128,936 15,644,668 15,644,668 32nd 4 ARMENIA 1/ 0 103, , , , , , , , ,396 1,037,009 32nd 5 AZERBAIJAN , , , , , ,639 1,551,904 1,551,904 30th 6 BOSNIA & HERZEGOVINA ,736 37,736 37,736 32nd 7 CENTRAL AFRICAN REP , , , , ,342 30th 8 CHAD 259,561 65, ,635 65,074 65, ,709 32nd 9 COMOROS 0 75,798 75,798 75,798 75,798 75,798 75,798 75, , ,789 30th 10 COSTA RICA 0 23,184 23,184 23,184 23,184 46,368 30th 11 DJIBOUTI 221,101 7, ,912 7,813 7, ,725 32nd 12 DOMINICAN REPUBLIC 24,892 81, ,874 81,982 81, ,856 32nd 13 GABON 45,917 14,568 60,485 14,568 14,568 14,568 14,568 14,571 72, ,328 31st 14 GAMBIA 64,839 37, ,746 37,907 37,907 37, , ,470 32nd 15 GEORGIA 0 39,198 39,198 40,000 40,000 40,000 40,000 40,000 2,753,065 2,953,065 2,992,263 30th 16 GRENADA 0 29,180 29,180 29,180 29,180 58,360 29th 17 GUINEA 40,733 40, ,733 30th 18 GUINEA-BISSAU 233,520 58, ,900 58,368 58, ,268 30th 19 IRAN, ISLAMIC REP, OF 0 658, , , ,745 1,362,312 30th 20 KAZAKHSTAN , , , ,939 32nd 21 KYRGYZSTAN 0 5,000 5,000 5,000 5,000 5,000 5,000 5, , , ,082 30th 22 LIBERIA 101,980 50, ,970 50,997 50, ,967 31st 23 NAURU 3,622 1,811 5,433 1,811 1,811 1,812 5,434 10,867 30th 24 NIGER 84,871 42, ,205 42,330 42, ,535 31st 25 PARAGUAY 129,705 45, ,705 45,000 45,000 44, , ,694 32nd 26 POLAND ,249,405 1,249,405 1,249,405 30th 27 REPUBLIC OF MOLDOVA 1,361, ,520 1,718, , ,520 2,074,629 29th 28 SAO TOME & PRINCIPE 215, , , EX/20 Annex IV

23 General TOTAL Conference Member State 2003 and 2004 Total due After Total deferred DUE PLUS session prior years 2009 DEFERRED $ $ $ $ $ $ $ $ $ $ $ 32nd 29 SIERRA LEONE 4,928 4,928 14,108 14,108 14,108 14,108 14,108 70,540 75,468 32nd 30 SOLOMON ISLANDS 5,445 1,361 6,806 1,361 1,361 1,362 4,084 10,890 32nd 31 SURINAME 0 18,106 18,106 18,503 18,503 36,609 32nd 32 TAJIKISTAN ,000 5,000 5,000 5, , , ,992 32nd 33 TURKMENISTAN 0 138, , , , , , , ,961 30th 34 UKRAINE 0 1,709,697 1,709,697 1,716,279 1,716,279 3,425,976 32nd 35 URUGUAY 0 287, , , , ,714 32nd 36 VENEZUELA 0 728, , , ,200 1,478, EX/20 Annex IV - page 2 TOTAL 2,946,361 4,690,487 7,636,848 9,963,647 4,213,641 3,903,635 3,817,563 3,679,377 4,807,514 30,385,377 38,022,225

24 ex United Nations Educational, Scientific and Cultural Organization Executive Board Hundred and seventieth Session 170 EX/20 Add. PARIS, 10 September 2004 Original: English Item 7.2 of the provisional agenda REPORT BY THE DIRECTOR-GENERAL ON THE STATUS OF CONTRIBUTIONS OF MEMBER STATES AND OF PAYMENT PLANS ADDENDUM SUMMARY This addendum provides an update as at 31 August 2004 of Annexes I, II, III and IV of document 170 EX/20.

25 170 EX/20 Add. Annex I ANNEX I STATUS OF CONTRIBUTIONS AT 31 AUGUST 2004 Comparative status for 2004, 2002 and 2000 Contributions due [see footnotes (a) and (b)] Total due as a percentage of amount assessed for first year of biennium $ Status at 31 August 2004 (a) Contributions for ,236, Contributions for previous years 39,470, Instalments for 2004 and prior years under payment plans 5,721, Instalments deferred to future years 29,687, Total due at 31 August 2004 (b) 177,116, Status at 31 August 2002 (a) Contributions for ,412, Contributions for previous years 41,527, Instalments for 2002 and prior years under payment plans 8,407, Instalments deferred to future years 13,167, Total due at 31 August 2002 (b) 94,514, Status at 31 August 2000 (a) Contributions for ,470, Contributions for previous years 38,534, Instalments for 2000 and prior years under payment plans 5,292, Instalments deferred to future years 26,779, Total due at 31 August 2000 (b) 125,077, Notes: (a) Contributions due in euros for 2000 are converted into dollars at the constant rate of exchange of US $1 = (b) Including Associate Members and new Member States.

26 170 EX/20 Add. Annex II ANNEX II UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION Statement of contributions due and received at 31 August 2004 Member States Total Amounts received Percentage Balance contributions and other credits received due $ $ % $ Current biennium 2004 contributions* Previous biennia New Member States Payments plans Instalments due for 2004 and previous years Deferred to future years Associate Members Current biennium 2004 contributions* Previous biennia TOTAL CONTRIBUTIONS DUE WORKING CAPITAL FUND *Contributions due in euros for 2002 and 2003 are translated at the operational rate of exchange of 31 December 2003 of US $1 =

27 STATUS OF CONTRIBUTIONS AS AT 31 AUGUST 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan financial for 2004 and 2004 Date of Member States 2004 payments plans 2004 and 31 August 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Afghanistan March 2004 Albania July 2003 Algeria March 2004 Andorra June 2004 Angola April EX/20 Add. Annex II page 2 Antigua and Barbuda October 1987 Argentina May 2004 Armenia July 2004 Australia January 2004 Austria June 2004 Azerbaijan March 2004 Bahamas June 2004 Bahrain March 2004 Bangladesh July 2003 Barbados May 2004 Belarus May 2004 Belgium April 2004 Belize July 2004 Benin May 2004 Bhutan July 2003 Bolivia August 2003 Bosnia and Herzegovina June 2004 Botswana January 2003 Brazil October 2003 Bulgaria July 2004

28 STATUS OF CONTRIBUTIONS AS AT 31 AUGUST 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan financial for 2004 and 2004 Date of Member States 2004 payments plans 2004 and 31 August 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Burkina Faso June 2003 Burundi June 2004 Cambodia May 2004 Cameroon September 2003 Canada January 2004 Cape Verde July 2003 Central African Republic October 2003 Chad October 1999 Chile June 2004 China August 2003 Colombia December 2003 Comoros October 2003 Congo October 2003 Cook Islands April 2003 Costa Rica July 2004 Côte d'ivoire May 2004 Croatia April 2004 Cuba July 2004 Cyprus May 2004 Czech Republic March 2004 Dem. People's Rep. of Korea November 2003 Dem. Republic of the Congo May 2004 Denmark February 2004 Djibouti March 2002 Dominica July EX/20 Add. Annex II page 3

29 STATUS OF CONTRIBUTIONS AS AT 31 AUGUST 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan financial for 2004 and 2004 Date of Member States 2004 payments plans 2004 and 31 August 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Dominican Republic October 2003 Ecuador August 2003 Egypt August 2003 El Salvador August 2003 Equatorial Guinea January EX/20 Add. Annex II page 4 Eritrea March 2004 Estonia March 2004 Ethiopia February 2004 Fiji February 2004 Finland January 2004 France February 2004 Gabon September 2003 Gambia August 2004 Georgia August 2004 Germany June 2004 Ghana August 2003 Greece June 2004 Grenada September 2003 Guatemala September 2003 Guinea August 2001 Guinea-Bissau February 1996 Guyana June 2001 Haiti June 2002 Honduras May 2004 Hungary March 2004

30 STATUS OF CONTRIBUTIONS AS AT 31 AUGUST 2004 Contributions due UNPAID CONTRIBUTIONS as at plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan financial for 2004 and 2004 Date of Member States 2004 payments plans 2004 and 31 August 2004 periods prior years assessment TOTAL DUE last payment % $ $ $ $ $ $ $ Iceland March 2004 India June 2004 Indonesia January 2004 Iran, Islamic Republic of December 2003 Iraq March 1993 Ireland January 2004 Israel August 2004 Italy June 2004 Jamaica March 2004 Japan April 2004 Jordan August 2004 Kazakhstan April 2004 Kenya June 2004 Kiribati March 2004 Kuwait April 2004 Kyrgyzstan August 2003 Lao People's Democratic Rep May 2004 Latvia March 2004 Lebanon October 2003 Lesotho July 2004 Liberia October 2001 Libyan Arab Jamahiriya May 2002 Lithuania August 2004 Luxembourg April 2004 Madagascar August EX/20 Add. Annex II page 5