The General Assembly,
 
      Having considered the report of the Secretary-General on the financing
of the United Nations Observer Mission in El Salvador and the related report
of the Advisory Committee on Administrative and Budgetary Questions,
 
      Recalling Security Council resolution 991 (1995) of 28 April 1995, by
which the Council affirmed that the mandate of the Observer Mission would
terminate as at 30 April 1995, as well as all previous Security Council
resolutions on the Observer Mission,
 
      Recalling also its resolution 45/267 of 21 June 1991 on the financing of
the Observer Mission and its subsequent resolutions and decisions thereon, the
latest of which was decision 50/447 of 22 December 1995,
 
      Reaffirming that the costs of the Observer Mission 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 its previous decisions regarding the fact that, in order to
meet the expenditures caused by the Observer Mission, 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 Observer Mission by certain Governments,
 
      Mindful of the fact that it is essential to provide the Observer Mission
with the necessary financial resources to enable it to meet its outstanding
liabilities,
 
      1.    Takes note of the status of contributions to the United Nations
Observer Mission in El Salvador as at 31 August 1996, including the
contributions unpaid in the amount of 7,804,394 United States dollars,
representing 4 per cent of the total assessed contributions from the inception
of the Observer Mission to the period ending 31 May 1995, notes that some 45
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 Observer Mission in
full;
 
      5.    Endorses the observations and recommendations contained in the
report of the Advisory Committee on Administrative and Budgetary Questions;
 
      6.    Decides to appropriate to the Special Account for the United
Nations Observer Mission in El Salvador the additional amount of 826,000
dollars gross (745,300 dollars net) already authorized by the General Assembly
in its decision 50/447 for the period from 1 December 1994 to 30 April 1995;
 
      7.    Decides also, as an ad hoc arrangement, to apportion an additional
amount of 826,000 dollars gross (745,300 dollars net) for the period from 1
December 1994 to 30 April 1995 among Member States 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 and 47/218 A of 23 December 1992 and its decision 48/472 A
of 23 December 1993, the scale of assessments for the year 1994 to be applied
against a portion thereof, that is, 169,580 dollars gross (153,010 dollars
net), which is the amount pertaining on a pro rata basis to the period ending
31 December 1994, and the scale of assessments for the year 1995 to be applied
against the balance, that is, 656,420 dollars gross (592,290 dollars net) for
the period from 1 January to 30 April 1995, inclusive;
 
      8.    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 7 above, their
respective share in the Tax Equalization Fund of the estimated additional
staff assessment income of 80,700 dollars approved for the Observer Mission
for the period from 1 December 1994 to 30 April 1995, inclusive, 16,570
dollars being the amount pertaining on a pro rata basis to the period ending
31 December 1994, and the balance, that is, 64,130 dollars, approved for the
period from 1 January to 30 April 1995, inclusive;
 
      9.    Decides to appropriate the additional amount of 16,300 dollars
gross (17,700 dollars net) for the period from 1 to 31 May 1995, already
authorized by the General Assembly in its decision 50/447, to be apportioned
among Member States in accordance with the scheme set out in the present
resolution;
 
      10.   Decides also that, in accordance with the provisions of its
resolution 973 (X), the apportionment among Member States, as provided for in
paragraph 9 above, shall take into consideration the decrease in their
respective share in the Tax Equalization Fund of the estimated staff
assessment income of 1,400 dollars approved for the Observer Mission for the
period from 1 to 31 May 1995;
 
      11.   Decides further that, for Member States that have fulfilled their
financial obligations to the Observer Mission, there shall be set off against
the apportionments, as provided for in paragraphs 7 and 9 above, their
respective share in the amount of 842,300 dollars gross (763,000 dollars net)
from the unencumbered balance of 15,712,958 dollars gross (14,221,605 dollars
net) for the period ending 30 November 1994;
 
      12.   Decides that, for Member States that have not fulfilled their
financial obligations to the Observer Mission, their share in the amount of
842,300 dollars gross (763,000 dollars net) from the unencumbered balance of
15,712,958 dollars gross (14,221,605 dollars net) for the period ending 30
November 1994 shall be set off against their outstanding obligations;
 
      13.   Decides also that the remaining unencumbered balance of 14,870,658
dollars gross (13,458,605 dollars net) in the Special Account for the Observer
Mission shall be credited to Member States;
 
      14.   Decides further to transfer the remaining interest and
miscellaneous income totalling 256,674 dollars and any surplus arising from
the eventual liquidation of the remaining obligations in the Special Account
for the Observer Mission to the Peace-keeping Reserve Fund.