A/RES/52/240 Page 3 8. Emphasizes that, in implementing paragraph 3 of its resolution 50/222, double payment and/or overpayment or underpayment should be avoided so as to ensure that reimbursement is in accordance with the decision of the General Assembly; 9. Decides that, for Member States that have fulfilled their financial obligations to the Operation, there shall be credited their respective share of the unencumbered balance of 36,956,800 dollars gross (35,705,000 dollars net) in respect of the period ending 31 March 1995 and their respective share of the miscellaneous income of 10,328,200 dollars and interest income of 4,971,000 dollars; 10. Decides also that, for Member States that have not fulfilled their financial obligations to the Operation, their share of the unencumbered balance of 36,956,800 dollars gross (35,705,000 dollars net) in respect of the period ending 31 March 1995 and their respective share of the miscellaneous income of 10,328,200 dollars and interest income of 4,971,000 dollars shall be set off against their outstanding obligations; 11. Takes note of the views expressed by Member States on the treatment of accumulated interest income in the Special Account for the Operation; 12. Also takes note of the report of the Secretary-General on the disposition of the assets of the Operation;3 13. Decides to include in the provisional agenda of its fifty-third session the item entitled "Financing of the United Nations Operation in Mozambique". 88th plenary meeting 26 June 1998 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 Operation in Mozambique 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; 3 A/52/680. /...