The General Assembly,
 
      Having considered the report of the Secretary-General on the financing
of the United Nations Peace-keeping Force in Cyprus and the related report of
the Advisory Committee on Administrative and Budgetary Questions,
 
      Recalling Security Council resolutions 186 (1964) of 4 March 1964, by
which the Council established the United Nations Peace-keeping Force in
Cyprus, and 1032 (1995) of 19 December 1995, by which the Council further
renewed the mandate of the Force until 30 June 1996,
 
      Recalling also its resolution 49/230 of 23 December 1994 on the
financing of the Force,
 
      Reaffirming that the costs of the Force that are not covered by
voluntary contributions are expenses of the Organization to be borne by Member
States in accordance with Article 17, paragraph 2, of the Charter of the
United Nations,
 
      Recalling further its previous decisions regarding the fact that, in
order to meet the expenditures caused by the Force, a different procedure is
required from that applied to meet expenditures of the regular budget of the
United Nations,
 
      Taking into account the fact that the economically more developed
countries are in a position to make relatively larger contributions and that
the economically less developed countries have a relatively limited capacity
to contribute towards such an operation,
 
      Bearing in mind the special responsibilities of the States permanent
members of the Security Council, as indicated in General Assembly resolution
1874 (S-IV) of 27 June 1963, in the financing of such operations,
 
      Noting with appreciation that voluntary contributions have been made to
the Force by certain Governments,
 
      Expressing its appreciation to all those Member States and observer
States which have made voluntary contributions to the Special Account
established for the financing of the Force for the period prior to 16 June
1993,
 
      Noting that voluntary contributions were insufficient to cover all of
the costs of the Force, including those incurred by troop-contributing
Governments prior to 16 June 1993, and regretting the absence of an adequate
response to appeals for voluntary contributions, including that contained in
the letter dated 17 May 1994 from the Secretary-General to all Member States,
 
      Mindful of the fact that it is essential to provide the Force with the
necessary financial resources to enable it to fulfil its responsibilities
under the relevant resolutions of the Security Council,
 
      1.    Takes note of the status of contributions to the United Nations
Peace-keeping Force in Cyprus as at 21 May 1996, including the contributions
outstanding in the amount of 9,486,206 United States dollars, representing
14.5 per cent of the total assessed contributions from 16 June 1993 to the
period ending 30 June 1996, notes that some 23 per cent of the Member States
have paid their assessed contributions in full, and urges all other Member
States concerned, in particular those in arrears, to ensure the payment of
their outstanding assessed contributions;
 
      2.    Expresses concern about the financial situation with regard to
peace-keeping activities, in particular as regards the reimbursement of troop
contributors, which bear burdens owing to overdue payments by Member States of
their assessments;
 
      3.    Expresses its appreciation to those Member States which have paid
their assessed contributions in full;
 
      4.    Urges all other Member States to make every possible effort to
ensure payment of their assessed contributions to the Force in full and on
time;
 
      5.    Endorses the recommendations contained in the report of the
Advisory Committee on Administrative and Budgetary Questions, and takes note
of the observations therein and of the views expressed by Member States in the
Fifth Committee;
 
      6.    Requests the Secretary-General to take all necessary action to
ensure that the Force is administered with a maximum of efficiency and
economy; 
 
      7.    Approves, on an exceptional basis, the special arrangements for
the Force with regard to the application of article IV of the financial
regulations of the United Nations, whereby appropriations required in respect
of obligations owed to Governments providing contingents and/or logistic
support to the Force shall be retained beyond the period stipulated under
financial regulations 4.3 and 4.4, as set out in the annex to the present
resolution;
 
      8.    Decides to appropriate to the Special Account for the United
Nations Peace-keeping Force in Cyprus an amount of 45,079,500 dollars gross
(43,049,600 dollars net) for the period from 1 July 1996 to 30 June 1997,
inclusive of an amount of 1,065,900 dollars for the support account for
peace-keeping operations, taking into consideration the funding through
voluntary contributions of the one-third share of the cost of the Force,
equivalent to 14,349,867 dollars, from the Government of Cyprus and the annual
pledge of 6.5 million dollars from the Government of Greece, subject to the
decision of the Security Council to extend the mandate of the Force beyond 30
June 1996 and the mandate periods to be decided upon by the Council;
 
      9.    Decides also, taking into consideration the funding through
voluntary contributions of the one-third share of the cost of the Force,
equivalent to 14,349,867 dollars, from the Government of Cyprus and the annual
pledge of 6.5 million dollars from the Government of Greece, as an ad hoc
arrangement, to apportion an amount of 24,229,633 dollars gross (22,199,733
dollars net) for the period from 1 July 1996 to 30 June 1997 among Member
States at a monthly rate of 2,019,136 dollars gross (1,849,978 dollars net),
in accordance with the composition of groups set out in paragraphs 3 and 4 of
General Assembly resolution 43/232 of 1 March 1989, as adjusted by the
Assembly in its resolutions 44/192 B of 21 December 1989, 45/269 of 27 August
1991, 46/198 A of 20 December 1991, 47/218 A of 23 December 1992, 49/249 A of
20 July 1995, 49/249 B of 14 September 1995 and 50/224 of 11 April 1996 and
its decisions 48/472 A of 23 December 1993 and 50/451 B of 23 December 1995,
and taking into account the scale of assessments for the years 1996 and 1997,
as set out in its resolution 49/19 B of 23 December 1994 and its decision
50/471 A of 23 December 1995, subject to the decision of the Security Council
to extend the mandate of the Force beyond 30 June 1996 and the mandate periods
to be decided upon by the Council;
 
      10.   Decides further that, in accordance with the provisions of its
resolution 973 (X) of 15 December 1955, there shall be set off against the
apportionment among Member States, as provided for in paragraph 9 above, their
respective share in the Tax Equalization Fund of the estimated staff
assessment income of 2,029,900 dollars approved for the period from 1 July
1996 to 30 June 1997;
 
      11.   Decides to continue to maintain as separate the account
established for the period prior to 16 June 1993 for the Force, invites Member
States to make voluntary contributions to that account, and requests the
Secretary-General to continue his efforts in appealing for voluntary
contributions to the account;
 
      12.   Invites voluntary contributions to the Force in cash and in the
form of services and supplies acceptable to the Secretary-General, to be
administered, as appropriate, in accordance with the procedure established by
the General Assembly in its resolutions 43/230 of 21 December 1988, 44/192 A
of 21 December 1989 and 45/258 of 3 May 1991;
 
      13.   Decides to include in the provisional agenda of its fifty-first
session the item entitled "Financing of the United Nations Peace-keeping Force
in Cyprus".
 
                                       ANNEX
 
         Special arrangements with regard to the application of article IV
                of the financial regulations of the United Nations
 
1.    At the end of the twelve-month period provided for in financial
regulation 4.3, any unliquidated obligations of the financial period in
question relating to goods supplied and services rendered by Governments for
which claims have been received or which are covered by established
reimbursement rates shall be transferred to accounts payable; such accounts
payable shall remain recorded in the Special Account for the United Nations
Peace-keeping Force in Cyprus until payment is effected.
 
2.    (a)   Any other unliquidated obligations of the financial period in
question owed to Governments for goods supplied and services rendered, as well
as other obligations owed to Governments, for which required claims have not
yet been received shall remain valid for an additional period of four years
following the end of the twelve-month period provided for in financial
regulation 4.3;
 
      (b)   Claims received during this four-year period shall be treated as
provided for under paragraph 1 of the present annex, if appropriate;
 
      (c)   At the end of the additional four-year period, any unliquidated
obligations shall be cancelled and the then remaining balance of any
appropriations retained therefor shall be surrendered.