A/RES/48/238 Page 2 Recalling its previous decision regarding the fact that, in order to meet the expenditures caused by the Force, a different procedure is required from the one 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 Force by certain Governments, Mindful of the fact that it is essential to provide the Force 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 deteriorating financial situation with regard to peace-keeping activities due to overdue payments by Member States of their assessments, particularly Member States in arrears; 2. Expresses deep concern about the adverse effect that the deteriorating financial situation has on reimbursement to troop contributors, placing an additional burden on these countries and putting at risk the continuing supply of troops to the United Nations Protection Force, and, consequently, the effective implementation of the its mandate; 3. Reaffirms its resolution 48/227 of 23 December 1993 and stresses the need for the Secretariat to submit budget documents in time in order to allow for a proper and thorough review and approval by the General Assembly of the budgets before their implementation; 4. Regrets deeply the fact that the budget documents did not comply with General Assembly resolution 42/207 C of 11 December 1987 as regards the equal treatment of the official languages of the United Nations; 5. Notes the assurances given by the Secretariat that such a situation will not be repeated; 6. Notes with satisfaction an improvement in the compliance by the Secretariat with certain resolutions of the General Assembly concerning the form of budget documents with regard to peace-keeping operations; 7. Reaffirms the importance of the role of the Advisory Committee on Administrative and Budgetary Questions as an advisory body to the General Assembly in the budget process; 8. Urges the Secretary-General to complete his review of the rates of reimbursement to Governments in respect of contingent-owned equipment in close consultation with Member States, in particular with troop-contributing countries, and to submit his proposals to the General Assembly no later than at its forty-ninth session; /...