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

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.

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 2004. 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 2004. 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 2004. In addition, 31 Member States have paid part of their contribution for 2004. 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 2004. 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 2000. Arrears of contributions at end June as a percentage of amount assessed for each current year $305,010,980 $272,193,430 $272,190,162 70 60 50 40 30 34.66 2.02 26.78 21.13 % current year % New Member States prior year 20 10 23.41 23.8 26.95 % prior year 0 2004 60.09 2002 50.58 2000 48.08 N.B.: Contributions due in euros are converted into dollars at the constant rate of exchange of US $1-0.869

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 2004. 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 2004. Information concerning further receipts from Member States will be communicated when this item is discussed at the Executive Board. B. Assessment action for 2004 3.1 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 2003. 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 2002-2003 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

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 2004-2005 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 2004. The cash situation has notably improved compared with the last biennium. No borrowing has been required since early 2000. 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 2007. 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 2002-2003 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 2002-2003 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 2002-2003 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 2004. In addition, an amount of US $7.6 million is due for 2004 and prior years in declining aggregate amounts up to the year 2009. Full details are provided in Annex IV attached.

170 EX/20 page 4 7.2 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 2004. 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 2004. 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.

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 2004 105,726,023 34.66 Contributions for previous years 38,544,387 12.97 Instalments for 2004 and prior years under payment plans 7,636,848 2.50 Instalments deferred to future years 30,385,377 9.96 Total due at 30 June 2004 (b) 183,292,635 60.09 Status at 30 June 2002 (a) Contributions for 2002 72,890,490 26.78 Contributions for previous years 42,913,809 15.77 Instalments for 2002 and prior years under payment plans 8,693,848 3.19 Instalments deferred to future years 13,167,009 4.84 Total due at 30 June 2002 (b) 137,665,156 50.58 Status at 30 June 2000 (a) Contributions for 2000 57,518,781 21.13 Contributions for previous years 38,867,161 14.28 Instalments for 2000 and prior years under payment plans 7,715,756 2.83 Instalments deferred to future years 26,779,285 9.84 Total due at 30 June 2000 (b) 130,880,983 48.09 Notes: (a) Contributions due in euros for 2000 are converted into dollars at the constant rate of exchange of US $1 = 0.869. (b) Including Associate Members and new Member States.

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* 305,000,000 199,279,467 65.34 105,720,533 Previous biennia 2002-2003 544,367,252 522,738,212 96.03 21,629,040 New Member States 15,812,311 9,652,311 61.04 6,160,000 2000-2001 544,367,252 543,584,564 99.86 782,688 1998-1999 535,170,276 534,310,784 99.84 859,492 1996-1997 499,299,244 497,320,916 99.60 1,978,328 1994-1995 443,096,842 440,968,026 99.52 2,128,816 1992-1993 430,609,820 427,825,208 99.35 2,784,612 1990-1991 364,779,618 361,603,775 99.13 3,175,843 1988-1989 335,733,211 335,687,643 99.99 45,568 Payment plans Instalments due for 2004 and previous years 9,574,540 1,937,692 20.24 7,636,848 Deferred to future years 30,491,438 106,061 0.35 30,385,377 Associate Members Current biennium 2004 contributions* 10,980 5,490 50.00 5,490 Previous biennia 2002-2003 19,608 19,608 100.00 0 TOTAL CONTRIBUTIONS DUE 183,292,635 WORKING CAPITAL FUND 28,000,000 27,864,442 99.52 135,558 *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

STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 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 0.002 3,000 6,100 9,100 0 0 March 2004 Albania 0.005 15,250 15,250 15,250 July 2003 Algeria 0.077 234,850 234,850 0 0 March 2004 Andorra 0.005 15,250 15,250 0 0 June 2004 Angola 0.001 3,050 3,015 35 35 April 2003 170 EX/20 Annex II - page 2 Antigua and Barbuda 0.003 417,940 9,150 264,923 153,017 9,150 427,090 October 1987 Argentina 0.961 830,000 2,931,050 1,057,043 2,704,007 2,704,007 May 2004 Armenia 0.002 103,710 6,100 97 103,613 6,100 109,713 December 2002 Australia 1.601 4,883,050 4,883,050 0 0 January 2004 Austria 0.864 2,635,200 2,635,200 0 0 June 2004 Azerbaijan 0.005 287,253 15,250 302,503 0 March 2004 Bahamas 0.013 39,650 27,558 12,092 12,092 June 2004 Bahrain 0.030 91,500 91,500 0 0 March 2004 Bangladesh 0.010 30,500 466 30,034 30,034 July 2003 Barbados 0.010 30,500 30,500 0 0 May 2004 Belarus 0.018 39,418 54,900 94,318 0 0 May 2004 Belgium 1.075 5,775 3,278,750 3,284,525 0 0 April 2004 Belize 0.001 3,050 1,933 1,117 1,117 August 2003 Benin 0.002 170 6,100 6,105 165 165 May 2004 Bhutan 0.001 3,050 3,050 3,050 July 2003 Bolivia 0.009 32,381 27,450 110 32,271 27,450 59,721 August 2003 Bosnia and Herzegovina 0.003 37,740 9,150 46,890 0 0 June 2004 Botswana 0.012 39,872 36,600 39,872 36,600 76,472 January 2003 Brazil 1.531 16,827,298 4,669,550 357,010 16,470,288 4,669,550 21,139,838 October 2003 Bulgaria 0.017 51,850 51,850 51,850 June 2003

STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 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 0.002 6,100 6,100 0 0 June 2003 Burundi 0.001 3,050 3,050 0 0 June 2004 Cambodia 0.002 6,100 2,813 3,287 3,287 May 2004 Cameroon 0.008 48,976 24,400 717 48,259 24,400 72,659 September 2003 Canada 2.829 8,628,450 8,628,450 0 0 January 2004 Cape Verde 0.001 3,050 3,050 3,050 July 2003 Central African Republic 0.001 105,165 3,050 105,165 3,050 108,215 October 2003 Chad 0.001 335,784 3,050 11,149 324,635 3,050 338,834 October 1999 Chile 0.224 644,432 683,200 402,819 241,613 683,200 924,813 June 2004 China 2.064 6,295,200 6,295,200 6,295,200 August 2003 Colombia 0.156 1,066,575 475,800 22,397 1,044,178 475,800 1,519,978 December 2003 Comoros 0.001 75,798 3,050 75,798 3,050 78,848 October 2003 Congo 0.001 3,050 3,050 3,050 October 2003 Cook Islands 0.001 3,050 2,358 692 692 April 2003 Costa Rica 0.030 164,694 91,500 141,510 23,184 91,500 256,194 April 2003 Côte d'ivoire 0.010 33,622 30,500 64,122 0 0 May 2004 Croatia 0.037 112,850 112,850 0 0 April 2004 Cuba 0.043 131,150 131,150 131,150 August 2003 Cyprus 0.039 118,950 118,950 0 0 May 2004 Czech Republic 0.184 561,200 561,200 0 0 March 2004 Dem. People's Rep. of Korea 0.010 30,500 711 29,789 29,789 November 2003 Dem. Republic of the Congo 0.003 15,067 9,150 5,814 9,253 9,150 18,403 May 2004 Denmark 0.722 2,202,100 2,202,100 0 0 February 2004 Djibouti 0.001 240,061 3,050 11,149 228,912 3,050 243,111 March 2002 Dominica 0.001 2,513 3,050 5,563 0 0 June 2004 170 EX/20 Annex II - page 3

STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 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 0.035 106,874 106,750 106,874 106,750 213,624 October 2003 Ecuador 0.019 104,349 57,950 2,897 101,452 57,950 159,402 August 2003 Egypt 0.121 369,050 369,050 369,050 August 2003 El Salvador 0.022 67,100 60 67,040 67,040 August 2003 Equatorial Guinea 0.002 6,100 6,100 0 0 January 2002 170 EX/20 Annex II - page 4 Eritrea 0.001 3,050 3,050 0 0 March 2004 Estonia 0.012 36,600 36,600 0 0 March 2004 Ethiopia 0.004 12,200 12,200 0 0 February 2004 Fiji 0.004 12,200 12,200 0 0 February 2004 Finland 0.536 1,634,800 1,634,800 0 0 January 2004 France 6.063 18,492,150 18,492,150 0 0 February 2004 Gabon 0.009 62,568 27,450 2,083 60,485 27,450 87,935 September 2003 Gambia 0.001 108,450 3,050 5,704 102,746 3,050 111,500 August 2003 Georgia 0.003 40,000 9,150 802 39,198 9,150 48,348 September 2003 Germany 8.710 26,565,500 26,565,500 0 0 June 2004 Ghana 0.004 12,200 676 11,524 11,524 August 2003 Greece 0.533 1,625,650 1,625,650 0 0 June 2004 Grenada 0.001 32,530 3,050 3,350 29,180 3,050 35,580 September 2003 Guatemala 0.030 203,864 91,500 475 203,389 91,500 294,889 September 2003 Guinea 0.003 106,981 9,150 145 66,103 40,733 9,150 115,986 August 2001 Guinea-Bissau 0.001 303,049 3,050 11,149 291,900 3,050 306,099 February 1996 Guyana 0.001 3,050 3,050 0 0 June 2001 Haiti 0.003 7,394 9,150 7,394 9,150 16,544 June 2002 Honduras 0.005 15,250 13,372 1,878 1,878 May 2004 Hungary 0.127 387,350 387,350 0 0 March 2004

STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 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 0.034 103,700 103,700 0 0 March 2004 India 0.423 235,634 1,290,150 805,566 720,218 720,218 June 2004 Indonesia 0.143 749,278 436,150 773,859 411,569 411,569 January 2004 Iran, Islamic Republic of 0.158 703,745 481,900 45,178 658,567 481,900 1,140,467 December 2003 Iraq 0.016 5,507,452 48,800 6,270 5,501,182 48,800 5,549,982 March 1993 Ireland 0.352 1,073,600 1,073,600 0 0 January 2004 Israel 0.470 1,433,500 634,409 799,091 799,091 March 2004 Italy 4.912 14,981,600 14,981,600 0 0 June 2004 Jamaica 0.008 24,400 24,400 0 0 March 2004 Japan 19.575 59,703,750 59,703,750 0 0 April 2004 Jordan 0.011 33,550 33,550 33,550 August 2003 Kazakhstan 0.025 513,329 76,250 589,579 0 April 2004 Kenya 0.009 1,903 27,450 25,606 3,747 3,747 June 2004 Kiribati 0.001 3,050 3,050 0 0 March 2004 Kuwait 0.163 497,150 497,150 0 0 April 2004 Kyrgyzstan 0.001 5,000 3,050 5,000 3,050 8,050 August 2003 Lao People's Democratic Rep. 0.001 3,050 3,050 0 0 May 2004 Latvia 0.015 45,750 45,750 0 0 March 2004 Lebanon 0.024 1,171 73,200 1,171 73,200 74,371 October 2003 Lesotho 0.001 3,050 1,232 1,818 1,818 September 1997 Liberia 0.001 161,397 3,050 8,427 152,970 3,050 164,447 October 2001 Libyan Arab Jamahiriya 0.133 328,642 405,650 328,642 405,650 734,292 May 2002 Lithuania 0.024 73,200 73,200 73,200 June 2003 Luxembourg 0.078 237,900 237,900 0 0 April 2004 Madagascar 0.003 9,150 405 8,745 8,745 August 2003 170 EX/20 Annex II - page 5

STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 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 0.001 3,050 3,050 0 0 December 2003 Malaysia 0.204 622,200 622,200 0 0 May 2004 Maldives 0.001 3,050 3,050 0 0 February 1997 Mali 0.002 6,100 385 5,715 5,715 November 2003 Malta 0.014 42,700 42,700 0 0 March 2004 170 EX/20 Annex II - page 6 Marshall Islands 0.001 3,186 3,050 3,186 3,050 6,236 October 2003 Mauritania 0.001 3,050 3,050 3,050 June 2003 Mauritius 0.011 33,550 33,550 0 0 April 2004 Mexico 1.893 5,773,650 121,091 5,652,559 5,652,559 May 2004 Micronesia, Fed. States of 0.001 3,111 3,050 3,111 3,050 6,161 September 2003 Monaco 0.003 9,150 9,150 0 0 February 2004 Mongolia 0.001 2,852 3,050 2,852 3,050 5,902 August 2003 Morocco 0.047 143,350 143,350 0 0 June 2004 Mozambique 0.001 3,050 54 2,996 2,996 September 2003 Myanmar 0.010 56,160 30,500 487 55,673 30,500 86,173 September 2003 Namibia 0.006 18,300 18,300 0 0 March 2004 Nauru 0.001 11,137 3,050 5,704 5,433 3,050 14,187 October 1999 Nepal 0.004 17,505 12,200 29,705 0 April 2004 Netherlands 1.699 5,181,950 5,181,950 0 0 March 2004 New Zealand 0.222 677,100 16,319 660,781 660,781 July 2003 Nicaragua 0.001 3,050 153 2,897 2,897 December 2002 Niger 0.001 143,796 3,050 16,591 127,205 3,050 146,846 February 2002 Nigeria 0.042 128,100 10,131 117,969 117,969 September 2003 Niue 0.001 3,050 3,050 3,050 October 2003 Norway 0.683 2,083,150 2,083,150 0 0 March 2004

STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 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 0.071 216,550 216,550 0 0 May 2004 Pakistan 0.055 255,211 167,750 235,874 19,337 167,750 187,087 May 2004 Palau 0.001 1,064 3,050 1,064 3,050 4,114 October 2002 Panama 0.019 8,484 57,950 598 7,886 57,950 65,836 October 2003 Papua New Guinea 0.003 32,705 9,150 1,133 31,572 9,150 40,722 September 2003 Paraguay 0.012 304,867 36,600 10,295 119,867 174,705 36,600 331,172 March 2004 Peru 0.093 890,069 283,650 12,753 877,316 283,650 1,160,966 September 2003 Philippines 0.096 657,121 292,800 345,467 311,654 292,800 604,454 March 2004 Poland 0.464 354,041 1,415,200 1,769,241 0 0 May 2004 Portugal 0.473 1,442,650 18,587 1,424,063 1,424,063 May 2003 Qatar 0.064 195,200 195,200 195,200 August 2003 Republic of Korea 1.806 5,508,300 98,311 5,409,989 5,409,989 July 2003 Republic of Moldova 0.001 1,800,810 3,050 20,377 62,324 1,718,109 3,050 1,783,483 June 2004 Romania 0.060 216,740 183,000 2,268 214,472 183,000 397,472 October 2002 Russian Federation 1.106 3,373,300 3,373,300 0 0 February 2004 Rwanda 0.001 3,050 3,050 3,050 July 2003 Saint Kitts and Nevis 0.001 3,050 3,050 0 0 March 1997 Saint Lucia 0.002 6,100 6,100 0 0 June 2004 Saint Vincent and the Grenadines 0.001 2,037 3,050 5,087 0 0 June 2004 Samoa 0.001 3,050 3,050 0 0 May 2004 San Marino 0.003 9,150 9,150 0 0 May 2004 Sao Tome and Principe 0.001 232,140 3,050 16,571 215,569 3,050 235,190 October 1997 Saudi Arabia 0.717 2,186,850 2,186,850 2,186,850 March 2003 Senegal 0.005 15,250 15,250 0 0 May 2004 Serbia and Montenegro 0.019 66,754 57,950 67,819 56,885 56,885 February 2004 170 EX/20 Annex II - page 7

STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 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 0.002 6,100 94 6,006 6,006 August 2003 Sierra Leone 0.001 11,632 3,050 6,704 4,928 3,050 7,978 April 2004 Slovakia 0.051 155,550 155,550 0 0 February 2004 Slovenia 0.083 108,894 253,150 3,388 105,506 253,150 358,656 February 2003 Solomon Islands 0.001 6,806 3,050 6,806 3,050 9,856 December 1999 170 EX/20 Annex II - page 8 Somalia 0.001 336,135 3,050 336,135 3,050 339,185 December 1989 South Africa 0.294 896,700 896,700 0 0 February 2003 Spain 2.534 7,728,700 7,728,700 0 0 April 2004 Sri Lanka 0.017 51,850 2,613 49,237 49,237 December 2003 Sudan 0.008 13,698 24,400 13,698 24,400 38,098 September 2003 Suriname 0.001 18,502 3,050 396 18,106 3,050 21,156 February 2004 Swaziland 0.002 4,006 6,100 10,106 0 0 February 2004 Sweden 1.003 3,059,150 3,059,150 0 0 January 2004 Switzerland 1.204 3,672,200 3,672,200 0 0 February 2004 Syrian Arab Republic 0.038 115,900 14,973 100,927 100,927 May 2003 Tajikistan 0.001 3,050 3,050 3,050 December 2003 Thailand 0.210 640,500 640,500 0 0 June 2004 The form.yug.rep.of Macedonia 0.006 22,525 18,300 293 22,232 18,300 40,532 September 2003 Timor-Leste 0.001 1,634 3,050 4,684 0 0 May 2004 Togo 0.001 3,050 3,050 0 0 October 1999 Tonga 0.001 3,050 3,050 0 April 2004 Trinidad and Tobago 0.022 2,529 67,100 2,529 67,100 69,629 September 2003 Tunisia 0.032 221,881 97,600 117,263 104,618 97,600 202,218 March 2004 Turkey 0.374 1,140,700 810,794 329,906 329,906 April 2004 Turkmenistan 0.005 138,192 15,250 138,192 15,250 153,442 September 2003

STATUS OF CONTRIBUTIONS AS AT 30 JUNE 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 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 0.001 3,050 3,050 0 0 March 2004 Uganda 0.006 650 18,300 11,313 7,637 7,637 June 2004 Ukraine 0.039 1,716,200 118,950 6,503 1,709,697 118,950 1,828,647 June 2003 United Arab Emirates 0.236 719,800 313 719,487 719,487 August 2003 United Kingdom 6.161 18,791,050 18,791,050 0 0 December 2003 United Republic of Tanzania 0.006 18,300 18,300 0 0 February 2004 United States of America 22.000 15,810,677 67,100,000 9,650,677 6,160,000 67,100,000 73,260,000 May 2004 Uruguay 0.048 300,000 146,400 12,860 287,140 146,400 433,540 October 2003 Uzbekistan 0.014 83,996 42,700 40,834 43,162 42,700 85,862 February 2004 Vanuatu 0.001 3,050 3,050 3,050 September 2003 Venezuela 0.172 749,199 524,600 20,218 728,981 524,600 1,253,581 October 2003 Viet Nam 0.021 64,050 64,050 64,050 April 2001 Yemen 0.006 18,300 627 17,673 17,673 September 2003 Yugoslavia, SFRY 2,766,483 0 2,766,483 2,766,483 Yugoslavia, Former FRY 3,669,816 0 3,669,816 3,669,816 Zambia 0.002 6,100 5,692 408 408 August 2003 Zimbabwe 0.007 19,270 21,350 670 18,600 21,350 39,950 December 2003 100.000 61,703,369 305,000,000 213,801,600 39,544,387 7,636,848 105,720,533 152,901,768 Associate Members Aruba 0,0006 1,830 1,830 0 0 November 2002 British Virgin Islands 0,0006 1,700 1,830 3,530 0 0 May 2004 Cayman Islands 0,0006 1,830 1,830 1,830 February 2003 Macao 0,0006 1,830 1,830 0 0 March 2004 Netherlands Antilles 0,0006 1,830 1,830 1,830 September 2003 Tokelau 0,0006 1,830 1,830 1,830 October 2003 1,700 10,980 7,191 0 0 5,490 5,490 TOTAL ALL CONTRIBUTORS 61,705,069 305,010,980 213,808,791 39,544,387 7,636,848 105,726,023 152,907,258 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= 0.869 170 EX/20 Annex II - page 9

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 0.002 560 560 0 Albania 0.005 1,400 985 415 Algeria 0.077 21,560 21,560 0 Andorra 0.005 1,400 1,400 0 Angola 0.001 280 280 0 Antigua and Barbuda 0.003 840 657 183 Argentina 0.961 269,080 269,080 0 Armenia 0.002 560 560 0 Australia 1.601 448,280 448,280 0 Austria 0.864 241,920 241,920 0 Azerbaijan 0.005 1,400 1,400 0 Bahamas 0.013 3,640 3,640 0 Bahrain 0.030 8,400 8,400 0 Bangladesh 0.010 2,800 2,800 0 Barbados 0.010 2,800 2,800 0 Belarus 0.018 5,040 5,040 0 Belgium 1.075 301,000 301,000 0 Belize 0.001 280 280 0 Benin 0.002 560 560 0 Bhutan 0.001 280 250 30 Bolivia 0.009 2,520 2,520 0 Bosnia and Herzegovina 0.003 840 840 0 Botswana 0.012 3,360 3,287 73 Brazil 1.531 428,680 428,680 0 Bulgaria 0.017 4,760 4,273 487 Burkina Faso 0.002 560 560 0 Burundi 0.001 280 280 0 Cambodia 0.002 560 560 0 Cameroon 0.008 2,240 2,240 0 Canada 2.829 792,120 792,120 0 Cape Verde 0.001 280 250 30 Central African Republic 0.001 280 250 30 Chad 0.001 280 250 30 Chile 0.224 62,720 62,720 0 China 2.064 577,920 503,630 74,290

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 0.156 43,680 43,680 0 Comoros 0.001 280 250 30 Congo 0.001 280 250 30 Cook Islands 0.001 280 280 0 Costa Rica 0.030 8,400 6,575 1,825 Côte d'ivoire 0.010 2,800 2,800 0 Croatia 0.037 10,360 10,360 0 Cuba 0.043 12,040 11,386 654 Cyprus 0.039 10,920 10,920 0 Czech Republic 0.184 51,520 51,520 0 Democratic People's Republic of Korea 0.010 2,800 2,800 0 Democratic Republic of the Congo 0.003 840 840 0 Denmark 0.722 202,160 202,160 0 Djibouti 0.001 280 250 30 Dominica 0.001 280 280 0 Dominican Republic 0.035 9,800 7,560 2,240 Ecuador 0.019 5,320 5,320 0 Egypt 0.121 33,880 26,628 7,252 El Salvador 0.022 6,160 6,160 0 Equatorial Guinea 0.002 560 560 0 Eritrea 0.001 280 280 0 Estonia 0.012 3,360 3,360 0 Ethiopia 0.004 1,120 1,120 0 Fiji 0.004 1,120 1,120 0 Finland 0.536 150,080 150,080 0 France 6.063 1,697,640 1,697,640 0 Gabon 0.009 2,520 2,520 0 Gambia 0.001 280 250 30 Georgia 0.003 840 840 0 Germany 8.710 2,438,800 2,438,800 0 Ghana 0.004 1,120 1,120 0 Greece 0.533 149,240 149,240 0 Grenada 0.001 280 250 30 Guatemala 0.030 8,400 8,400 0 Guinea 0.003 840 840 0 Guinea-Bissau 0.001 280 250 30 Guyana 0.001 280 280 0 Haiti 0.003 840 657 183 Honduras 0.005 1,400 1,400 0 Hungary 0.127 35,560 35,560 0 Iceland 0.034 9,520 9,520 0 India 0.423 118,440 118,440 0 Indonesia 0.143 40,040 40,040 0 Iran, Islamic Republic of 0.158 44,240 44,240 0 Iraq 0.016 4,480 4,480 0

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 0.352 98,560 98,560 0 Israel 0.470 131,600 131,600 0 Italy 4.912 1,375,360 1,375,360 0 Jamaica 0.008 2,240 2,240 0 Japan 19.575 5,481,000 5,481,000 0 Jordan 0.011 3,080 2,630 450 Kazakhstan 0.025 7,000 7,000 0 Kenya 0.009 2,520 2,520 0 Kiribati 0.001 280 280 0 Kuwait 0.163 45,640 45,640 0 Kyrgyzstan 0.001 280 250 30 Lao People's Democratic Republic 0.001 280 280 0 Latvia 0.015 4,200 4,200 0 Lebanon 0.024 6,720 3,945 2,775 Lesotho 0.001 280 280 0 Liberia 0.001 280 250 30 Libyan Arab Jamahiriya 0.133 37,240 22,000 15,240 Lithuania 0.024 6,720 5,588 1,132 Luxembourg 0.078 21,840 21,840 0 Madagascar 0.003 840 840 0 Malawi 0.001 280 280 0 Malaysia 0.204 57,120 57,120 0 Maldives 0.001 280 280 0 Mali 0.002 560 560 0 Malta 0.014 3,920 3,920 0 Marshall Islands 0.001 280 250 30 Mauritania 0.001 280 250 30 Mauritius 0.011 3,080 3,080 0 Mexico 1.893 530,040 530,040 0 Micronesia, Fed. States of 0.001 280 250 30 Monaco 0.003 840 840 0 Mongolia 0.001 280 250 30 Morocco 0.047 13,160 13,160 0 Mozambique 0.001 280 280 0 Myanmar 0.010 2,800 2,800 0

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 0.006 1,680 1,680 0 Nauru 0.001 280 250 30 Nepal 0.004 1,120 1,120 0 Netherlands 1.699 475,720 475,720 0 New Zealand 0.222 62,160 62,160 0 Nicaragua 0.001 280 280 0 Niger 0.001 280 250 30 Nigeria 0.042 11,760 11,760 0 Niue 0.001 280 250 30 Norway 0.683 191,240 191,240 0 Oman 0.071 19,880 19,880 0 Pakistan 0.055 15,400 15,400 0 Palau 0.001 280 250 30 Panama 0.019 5,320 5,320 0 Papua New Guinea 0.003 840 840 0 Paraguay 0.012 3,360 3,360 0 Peru 0.093 26,040 26,040 0 Philippines 0.096 26,880 26,880 0 Poland 0.464 129,920 129,920 0 Portugal 0.473 132,440 132,440 0 Qatar 0.064 17,920 11,180 6,740 Republic of Korea 1.806 505,680 505,680 0 Republic of Moldova 0.001 280 280 0 Romania 0.060 16,800 16,800 0 Russian Federation 1.106 309,680 309,680 0 Rwanda 0.001 280 250 30 Saint Kitts and Nevis 0.001 280 280 0 Saint Lucia 0.002 560 560 0 Saint Vincent and the Grenadines 0.001 280 280 0 Samoa 0.001 280 280 0 San Marino 0.003 840 840 0 Sao Tome and Principe 0.001 280 250 30 Saudi Arabia 0.717 200,760 182,123 18,637 Senegal 0.005 1,400 1,400 0 Serbia and Montenegro 0.019 5,320 5,320 0 Seychelles 0.002 560 560 0 Sierra Leone 0.001 280 280 0 Slovakia 0.051 14,280 14,280 0 Slovenia 0.083 23,240 23,240 0 Solomon Islands 0.001 280 250 30

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 0.001 280 250 30 South Africa 0.294 82,320 82,320 0 Spain 2.534 709,520 709,520 0 Sri Lanka 0.017 4,760 4,760 0 Sudan 0.008 2,240 1,973 267 Suriname 0.001 280 280 0 Swaziland 0.002 560 560 0 Sweden 1.003 280,840 280,840 0 Switzerland 1.204 337,120 337,120 0 Syrian Arab Republic 0.038 10,640 10,640 0 Tajikistan 0.001 280 250 30 Thailand 0.210 58,800 58,800 0 The former Yugoslav Republic of Macedonia 0.006 1,680 1,680 0 Timor-Leste 0.001 280 280 0 Togo 0.001 280 280 0 Tonga 0.001 280 280 0 Trinidad and Tobago 0.022 6,160 5,260 900 Tunisia 0.032 8,960 8,960 0 Turkey 0.374 104,720 104,720 0 Turkmenistan 0.005 1,400 985 415 Tuvalu 0.001 280 280 0 Uganda 0.006 1,680 1,680 0 Ukraine 0.039 10,920 10,920 0 United Arab Emirates 0.236 66,080 66,080 0 United Kingdom 6.161 1,725,080 1,725,080 0 United Republic of Tanzania 0.006 1,680 1,680 0 United States of America 22.000 6,160,000 6,160,000 0 Uruguay 0.048 13,440 13,440 0 Uzbekistan 0.014 3,920 3,920 0 Vanuatu 0.001 280 250 30 Venezuela 0.172 48,160 48,160 0 Viet Nam 0.021 5,880 5,260 620 Yemen 0.006 1,680 1,680 0 Zambia 0.002 560 560 0 Zimbabwe 0.007 1,960 1,960 0 TOTAL 100.000 28,000,000 27,864,442 135,558

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 24,780 101,892 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 59,934 2004 January 37,111 21,514 58,625 February 56,983 21,522 78,505 March 33,659 21,524 55,183 April 90,396 21,524 111,920 May 65,582 27,863 93,445 June* 75,940 27,864 103,804 * Provisional figures

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 2005 2006 2007 2008 2009 After Total deferred DUE PLUS session prior years 2009 DEFERRED $ $ $ $ $ $ $ $ $ $ $ 32nd 1 AFGHANISTAN 0 0 0 3,000 5,000 5,000 5,000 5,000 341,890 364,890 364,890 26th 2 ANTIGUA & BARBUDA 153,017 153,017 0 153,017 32nd 3 ARGENTINA 0 0 0 3,128,933 3,128,933 3,128,933 3,128,933 3,128,936 15,644,668 15,644,668 32nd 4 ARMENIA 1/ 0 103,613 103,613 103,710 103,710 103,710 103,710 103,710 414,846 933,396 1,037,009 32nd 5 AZERBAIJAN 0 0 0 287,253 287,253 287,253 287,253 287,253 115,639 1,551,904 1,551,904 30th 6 BOSNIA & HERZEGOVINA 0 0 0 37,736 37,736 37,736 32nd 7 CENTRAL AFRICAN REP. 0 105,165 105,165 105,177 105,177 210,342 30th 8 CHAD 259,561 65,074 324,635 65,074 65,074 389,709 32nd 9 COMOROS 0 75,798 75,798 75,798 75,798 75,798 75,798 75,799 378,991 454,789 30th 10 COSTA RICA 0 23,184 23,184 23,184 23,184 46,368 30th 11 DJIBOUTI 221,101 7,811 228,912 7,813 7,813 236,725 32nd 12 DOMINICAN REPUBLIC 24,892 81,982 106,874 81,982 81,982 188,856 32nd 13 GABON 45,917 14,568 60,485 14,568 14,568 14,568 14,568 14,571 72,843 133,328 31st 14 GAMBIA 64,839 37,907 102,746 37,907 37,907 37,910 113,724 216,470 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 0 40,733 30th 18 GUINEA-BISSAU 233,520 58,380 291,900 58,368 58,368 350,268 30th 19 IRAN, ISLAMIC REP, OF 0 658,567 658,567 703,745 703,745 1,362,312 30th 20 KAZAKHSTAN 0 0 0 193,939 310,000 503,939 503,939 32nd 21 KYRGYZSTAN 0 5,000 5,000 5,000 5,000 5,000 5,000 5,000 784,082 809,082 814,082 30th 22 LIBERIA 101,980 50,990 152,970 50,997 50,997 203,967 31st 23 NAURU 3,622 1,811 5,433 1,811 1,811 1,812 5,434 10,867 30th 24 NIGER 84,871 42,334 127,205 42,330 42,330 169,535 31st 25 PARAGUAY 129,705 45,000 174,705 45,000 45,000 44,989 134,989 309,694 32nd 26 POLAND 0 0 0 1,249,405 1,249,405 1,249,405 30th 27 REPUBLIC OF MOLDOVA 1,361,589 356,520 1,718,109 356,520 356,520 2,074,629 29th 28 SAO TOME & PRINCIPE 215,569 215,569 0 215,569 170 EX/20 Annex IV

General TOTAL Conference Member State 2003 and 2004 Total due 2005 2006 2007 2008 2009 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 0 0 0 0 5,000 5,000 5,000 5,000 397,992 417,992 417,992 32nd 33 TURKMENISTAN 0 138,192 138,192 138,192 138,192 138,192 138,193 552,769 690,961 30th 34 UKRAINE 0 1,709,697 1,709,697 1,716,279 1,716,279 3,425,976 32nd 35 URUGUAY 0 287,140 287,140 577,574 577,574 864,714 32nd 36 VENEZUELA 0 728,981 728,981 749,200 749,200 1,478,181 170 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

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.

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 2004 102,236,382 33.52 Contributions for previous years 39,470,867 12.94 Instalments for 2004 and prior years under payment plans 5,721,186 1.88 Instalments deferred to future years 29,687,582 9.73 Total due at 31 August 2004 (b) 177,116,017 58.07 Status at 31 August 2002 (a) Contributions for 2002 31,412,767 11.54 Contributions for previous years 41,527,201 15.26 Instalments for 2002 and prior years under payment plans 8,407,805 3.09 Instalments deferred to future years 13,167,009 4.84 Total due at 31 August 2002 (b) 94,514,782 34.73 Status at 31 August 2000 (a) Contributions for 2000 54,470,462 20.01 Contributions for previous years 38,534,719 14.16 Instalments for 2000 and prior years under payment plans 5,292,833 1.94 Instalments deferred to future years 26,779,285 9.84 Total due at 31 August 2000 (b) 125,077,299 45.95 Notes: (a) Contributions due in euros for 2000 are converted into dollars at the constant rate of exchange of US $1 = 0.869. (b) Including Associate Members and new Member States.

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* 305 000 000 202 767 278 66.48 102 232 722 Previous biennia 2002-2003 544 367 252 522 811 732 96.04 21 555 520 New Member States 15 812 311 9 652 311 61.04 6 160 000 2000-2001 544 367 252 543 584 564 99.86 782 688 1998-1999 535 170 276 534 310 784 99.84 859 492 1996-1997 499 299 244 497 320 916 99.60 1 978 328 1994-1995 443 096 842 440 968 026 99.52 2 128 816 1992-1993 430 609 820 427 825 208 99.35 2 784 612 1990-1991 364 779 618 361 603 775 99.13 3 175 843 1988-1989 335 733 211 335 687 643 99.99 45 568 Payments plans Instalments due for 2004 and previous years 9 574 540 3 853 354 40.25 5 721 186 Deferred to future years 30 491 438 803 856 2.64 29 687 582 Associate Members Current biennium 2004 contributions* 10 980 7 320 66.67 3 660 Previous biennia 2002-2003 19 608 19 608 100.00 0 TOTAL CONTRIBUTIONS DUE 177 116 017 WORKING CAPITAL FUND 28 000 000 27 869 670 99.53 130 330 *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.

STATUS OF CONTRIBUTIONS AS AT 31 AUGUST 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan. 2004 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 0.002 3 000 6 100 9 100 0 0 March 2004 Albania 0.005 15 250 15 250 15 250 July 2003 Algeria 0.077 234 850 234 850 0 0 March 2004 Andorra 0.005 15 250 15 250 0 0 June 2004 Angola 0.001 3 050 3 015 35 35 April 2003 170 EX/20 Add. Annex II page 2 Antigua and Barbuda 0.003 417 940 9 150 264 923 153 017 9 150 427 090 October 1987 Argentina 0.961 830 000 2 931 050 1 057 043 2 704 007 2 704 007 May 2004 Armenia 0.002 103 710 6 100 109 810 0 0 July 2004 Australia 1.601 4 883 050 4 883 050 0 0 January 2004 Austria 0.864 2 635 200 2 635 200 0 0 June 2004 Azerbaijan 0.005 287 253 15 250 302 503 0 March 2004 Bahamas 0.013 39 650 27 558 12 092 12 092 June 2004 Bahrain 0.030 91 500 91 500 0 0 March 2004 Bangladesh 0.010 30 500 466 30 034 30 034 July 2003 Barbados 0.010 30 500 30 500 0 0 May 2004 Belarus 0.018 39 418 54 900 94 318 0 0 May 2004 Belgium 1.075 5 775 3 278 750 3 284 525 0 0 April 2004 Belize 0.001 3 050 3 050 0 0 July 2004 Benin 0.002 170 6 100 6 105 165 165 May 2004 Bhutan 0.001 3 050 3 050 3 050 July 2003 Bolivia 0.009 32 381 27 450 110 32 271 27 450 59 721 August 2003 Bosnia and Herzegovina 0.003 37 740 9 150 46 890 0 0 June 2004 Botswana 0.012 39 872 36 600 39 872 36 600 76 472 January 2003 Brazil 1.531 16 827 298 4 669 550 357 010 16 470 288 4 669 550 21 139 838 October 2003 Bulgaria 0.017 51 850 51 850 0 0 July 2004

STATUS OF CONTRIBUTIONS AS AT 31 AUGUST 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan. 2004 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 0.002 6 100 6 100 0 0 June 2003 Burundi 0.001 3 050 3 050 0 0 June 2004 Cambodia 0.002 6 100 2 813 3 287 3 287 May 2004 Cameroon 0.008 48 976 24 400 717 48 259 24 400 72 659 September 2003 Canada 2.829 8 628 450 8 628 450 0 0 January 2004 Cape Verde 0.001 3 050 3 050 3 050 July 2003 Central African Republic 0.001 105 165 3 050 105 165 3 050 108 215 October 2003 Chad 0.001 335 784 3 050 11 149 324 635 3 050 338 834 October 1999 Chile 0.224 644 432 683 200 402 819 241 613 683 200 924 813 June 2004 China 2.064 6 295 200 6 295 200 6 295 200 August 2003 Colombia 0.156 1 066 575 475 800 22 397 1 044 178 475 800 1 519 978 December 2003 Comoros 0.001 75 798 3 050 75 798 3 050 78 848 October 2003 Congo 0.001 3 050 3 050 3 050 October 2003 Cook Islands 0.001 3 050 2 358 692 692 April 2003 Costa Rica 0.030 164 694 91 500 56 102 108 592 91 500 200 092 July 2004 Côte d'ivoire 0.010 33 622 30 500 64 122 0 0 May 2004 Croatia 0.037 112 850 112 850 0 0 April 2004 Cuba 0.043 131 150 107 614 23 536 23 536 July 2004 Cyprus 0.039 118 950 118 950 0 0 May 2004 Czech Republic 0.184 561 200 561 200 0 0 March 2004 Dem. People's Rep. of Korea 0.010 30 500 711 29 789 29 789 November 2003 Dem. Republic of the Congo 0.003 15 067 9 150 5 814 9 253 9 150 18 403 May 2004 Denmark 0.722 2 202 100 2 202 100 0 0 February 2004 Djibouti 0.001 240 061 3 050 11 149 228 912 3 050 243 111 March 2002 Dominica 0.001 2 513 3 050 2 283 230 3 050 3 280 July 2004 170 EX/20 Add. Annex II page 3

STATUS OF CONTRIBUTIONS AS AT 31 AUGUST 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan. 2004 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 0.035 106 874 106 750 106 874 106 750 213 624 October 2003 Ecuador 0.019 104 349 57 950 2 897 101 452 57 950 159 402 August 2003 Egypt 0.121 369 050 369 050 369 050 August 2003 El Salvador 0.022 67 100 60 67 040 67 040 August 2003 Equatorial Guinea 0.002 6 100 6 100 0 0 January 2002 170 EX/20 Add. Annex II page 4 Eritrea 0.001 3 050 3 050 0 0 March 2004 Estonia 0.012 36 600 36 600 0 0 March 2004 Ethiopia 0.004 12 200 12 200 0 0 February 2004 Fiji 0.004 12 200 12 200 0 0 February 2004 Finland 0.536 1 634 800 1 634 800 0 0 January 2004 France 6.063 18 492 150 18 492 150 0 0 February 2004 Gabon 0.009 62 568 27 450 2 083 60 485 27 450 87 935 September 2003 Gambia 0.001 108 450 3 050 9 970 5 704 92 776 3 050 101 530 August 2004 Georgia 0.003 40 000 9 150 46 543 2 607 2 607 August 2004 Germany 8.710 26 565 500 26 565 500 0 0 June 2004 Ghana 0.004 12 200 676 11 524 11 524 August 2003 Greece 0.533 1 625 650 1 625 650 0 0 June 2004 Grenada 0.001 32 530 3 050 3 350 29 180 3 050 35 580 September 2003 Guatemala 0.030 203 864 91 500 475 203 389 91 500 294 889 September 2003 Guinea 0.003 106 981 9 150 145 66 103 40 733 9 150 115 986 August 2001 Guinea-Bissau 0.001 303 049 3 050 11 149 291 900 3 050 306 099 February 1996 Guyana 0.001 3 050 3 050 0 0 June 2001 Haiti 0.003 7 394 9 150 7 394 9 150 16 544 June 2002 Honduras 0.005 15 250 13 372 1 878 1 878 May 2004 Hungary 0.127 387 350 387 350 0 0 March 2004

STATUS OF CONTRIBUTIONS AS AT 31 AUGUST 2004 Contributions due UNPAID CONTRIBUTIONS as at 31.12.03 plus Payments & misc. Annual Rate 2004 Contributions credits received Prior instalments for instalments on assessed for between 1 Jan. 2004 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 0.034 103 700 103 700 0 0 March 2004 India 0.423 235 634 1 290 150 805 566 720 218 720 218 June 2004 Indonesia 0.143 749 278 436 150 773 859 411 569 411 569 January 2004 Iran, Islamic Republic of 0.158 703 745 481 900 45 178 658 567 481 900 1 140 467 December 2003 Iraq 0.016 5 507 452 48 800 6 270 5 501 182 48 800 5 549 982 March 1993 Ireland 0.352 1 073 600 1 073 600 0 0 January 2004 Israel 0.470 1 433 500 993 133 440 367 440 367 August 2004 Italy 4.912 14 981 600 14 981 600 0 0 June 2004 Jamaica 0.008 24 400 24 400 0 0 March 2004 Japan 19.575 59 703 750 59 703 750 0 0 April 2004 Jordan 0.011 33 550 33 550 0 0 August 2004 Kazakhstan 0.025 513 329 76 250 589 579 0 April 2004 Kenya 0.009 1 903 27 450 25 606 3 747 3 747 June 2004 Kiribati 0.001 3 050 3 050 0 0 March 2004 Kuwait 0.163 497 150 497 150 0 0 April 2004 Kyrgyzstan 0.001 5 000 3 050 5 000 3 050 8 050 August 2003 Lao People's Democratic Rep. 0.001 3 050 3 050 0 0 May 2004 Latvia 0.015 45 750 45 750 0 0 March 2004 Lebanon 0.024 1 171 73 200 1 171 73 200 74 371 October 2003 Lesotho 0.001 3 050 3 050 0 0 July 2004 Liberia 0.001 161 397 3 050 8 427 152 970 3 050 164 447 October 2001 Libyan Arab Jamahiriya 0.133 328 642 405 650 328 642 405 650 734 292 May 2002 Lithuania 0.024 73 200 32 861 40 339 40 339 August 2004 Luxembourg 0.078 237 900 237 900 0 0 April 2004 Madagascar 0.003 9 150 6 581 2 569 2 569 August 2004 170 EX/20 Add. Annex II page 5