A/RES/51/228 Page 2 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 provide the Observer Group with the necessary financial resources to enable it to fulfil its responsibilities under the relevant resolutions of the Security Council, 1. Expresses concern about the financial situation with regard to peacekeeping activities, in particular as regards the reimbursement of troop contributors, which bear burdens owing to overdue payments by Member States of their assessments; 2. Urges all Member States to make every possible effort to ensure payment of their assessed contributions to the Military Observer Group of the United Nations Verification Mission in Guatemala in full and on time; 3. Endorses the observations and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions;3 4. Requests the Secretary-General to take all necessary action to ensure that the Observer Group is administered with a maximum of efficiency and economy; 5. Also requests the Secretary-General to establish a special account for the Observer Group in accordance with paragraph 15 of his report;2 6. Decides to appropriate the amount of 4 million United States dollars gross (3,956,300 dollars net) for the operation of the Observer Group for the period from 15 February to 31 May 1997, inclusive of the amount of 3 million dollars gross (2,949,300 dollars net) already authorized by the Advisory Committee on Administrative and Budgetary Questions under the terms of section IV of General Assembly resolution 49/233 A of 23 December 1994; 7. Decides also, as an ad hoc arrangement, to apportion the amount of 4 million dollars gross (3,956,300 dollars net) for the period from 15 February to 31 May 1997 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, 47/218 A of 23 December 1992, 49/249 A of 20 July 1995, 49/249 B of 14 September 1995, 50/224 of 11 April 1996 and 51/218 A and B of 18 December 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 year 1997, as set out in its resolution 49/19 B of 23 December 1994 and its decision 50/471 A of 23 December 1995; 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 staff assessment income of 43,700 dollars approved for the Observer Group for the period from 15 February to 31 May 1997; /...