A/RES/52/239 Page 4 liquidation of the remaining obligations in the Special Account for the Transitional Authority shall be set off against their outstanding obligations; 15. Takes note of the views expressed by Member States on the cumulative interest income in the Special Account for the Transitional Authority ; 16. Approves, on an exceptional basis, the special arrangements for the Transitional Authority 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 providing contingents and/or logistic support to the Transitional Authority 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; 17. Decides to include in the provisional agenda of its fifty-third session the item entitled "Financing and liquidation of the United Nations Transitional Authority in Cambodia". 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 Transitional Authority in Cambodia 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 regulation 4.3; (b) Claims received during this four-year period shall be treated as provided for under paragraph 1 of the present annex, if appropriate; (c) At the end of the additional four-year period, any unliquidated obligations shall be cancelled and the then remaining balance of any appropriations retained therefor shall be surrendered.