The General Assembly,
 
      Having considered the report of the Secretary-General on the financing
of the United Nations Iraq-Kuwait Observation Mission and the related report
of the Advisory Committee on Administrative and Budgetary Questions,
 
      Recalling Security Council resolutions 687 (1991) of 3 April 1991 and
689 (1991) of 9 April 1991, by which the Council decided to establish the
United Nations Iraq-Kuwait Observation Mission and to review the question of
its termination or continuation every six months,
 
      Recalling also its resolution 49/245 of 12 July 1995 on the financing of
the Observation Mission,
 
      Reaffirming that the costs of the Observation Mission 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 Observation 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,
 
      Expressing its appreciation for the substantial voluntary contributions
made to the Observation Mission by the Government of Kuwait and the
contributions of other Governments,
 
      Mindful of the fact that it is essential to provide the Observation
Mission 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
Iraq-Kuwait Observation Mission as at 21 May 1996, including the contributions
outstanding in the amount of 22,761,490 United States dollars, representing 11
per cent of the total assessed contributions from the inception of the
Observation Mission to the period ending 30 April 1996, notes that some 34 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 its continued appreciation for the decision of the
Government of Kuwait to defray two thirds of the cost of the Observation
Mission, effective 1 November 1993;
 
      3.    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;
 
      4.    Expresses its appreciation to those Member States which have paid
their assessed contributions in full;
 
      5.    Urges all other Member States to make every possible effort to
ensure payment of their assessed contributions to the Observation Mission in
full and on time;
 
      6.    Endorses the observations and recommendations contained in the
report of the Advisory Committee on Administrative and Budgetary Questions;
 
      7.    Requests the Secretary-General to take all necessary action to
ensure that the Observation Mission is administered with a maximum of
efficiency and economy;
 
      8.    Decides to appropriate to the Special Account for the United
Nations Iraq-Kuwait Observation Mission the amount of 21,742,800 dollars gross
(19,129,200 dollars net) authorized and apportioned by the General Assembly in
paragraph 16 of its resolution 49/245 for the period from 1 July 1995 to 30
June 1996;
 
      9.    Decides also to appropriate the amount of 52,141,900 dollars gross
(50,071,000 dollars net) for the maintenance of the Observation Mission for
the period from 1 July 1996 to 30 June 1997, inclusive of the amount of
1,396,500 dollars for the support account for peace-keeping operations,
two-thirds share of this amount, equivalent to 33,380,667 dollars, to be
funded through voluntary contributions from the Government of Kuwait, subject
to the review by the Security Council with regard to the question of
termination or continuation of the Mission;
 
      10.   Decides further, as an ad hoc arrangement, taking into
consideration the funding through voluntary contributions from the Government
of Kuwait of the two-thirds share of the cost of the Observation Mission,
equivalent to 33,380,667 dollars, to apportion the amount of 18,761,233
dollars gross (16,690,333 dollars net), representing one third of the cost of
the maintenance of the Observation Mission for the period from 1 July 1996 to
30 June 1997, to be assessed on Member States at the monthly rate of 1,563,436
dollars gross (1,390,861 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
review by the Security Council with regard to the question of termination or
continuation of the Observation Mission;
 
      11.   Decides 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 10 above, their respective
share in the Tax Equalization Fund of the estimated staff assessment income of
2,070,900 dollars approved for the period from 1 July 1996 to 30 June 1997;
 
      12.   Decides also that, for Member States that have fulfilled their
financial obligations to the Observation Mission, there shall be set off
against the apportionment, as provided for in paragraph 10 above, their
respective share in the unencumbered balance of 6,917,700 dollars gross
(7,816,700 dollars net) for the period ending 31 October 1993;
 
      13.   Decides further that, for Member States that have not fulfilled
their financial obligations to the Observation Mission, their share of the
unencumbered balance of 6,917,700 dollars gross (7,816,700 dollars net) for
the period ending 31 October 1993 shall be set off against their outstanding
obligations;
 
      14.   Invites voluntary contributions to the Observation Mission 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;
 
      15.   Decides to keep the sub-item entitled "United Nations Iraq-Kuwait
Observation Mission", under the agenda item entitled "Financing of the
activities arising from Security Council resolution 687 (1991)", under review
during its fiftieth session.