A/RES/53/235 Page 2 Recalling its previous decisions regarding the fact that, in order to meet the expenditures caused by the Observer Group, 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, Mindful of the fact that it is essential to continue to provide the account for the Observer Group with the necessary financial resources to enable it to meet its outstanding liabilities, 1. Takes note of the status of contributions to the Military Observer Group of the United Nations Verification Mission in Guatemala as at 30 April 1999, including the contributions outstanding in the amount of 298,613 United States dollars, representing 7 per cent of the total assessed contributions from the inception of the Observer Group to the period ending 31 May 1997, notes that some 55 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 payment of their outstanding assessed contributions; 2. Expresses concern about the financial situation with regard to peacekeeping activities, in particular as regards the reimbursement of troop contributors, which bear additional 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 Group in full and on time; 5. Endorses the observations and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions,3 subject to the provisions of the present resolution; 6. Approves, on an exceptional basis, the special arrangements for the Observer Group 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 which provided contingents and/or logistic support for the Observer Group 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; 7. Decides that Member States that have fulfilled their financial obligations to the Observer Group shall be credited their respective share of the unencumbered balance of 184,200 dollars gross (140,500 dollars net) in respect of the period ending 31 May 1997 and their respective share of the miscellaneous income of 68,983 dollars and interest income of 38,653 dollars; 3 A/53/898. /...