A UNITED NATIONS General Assembly Distr. GENERAL A/RES/49/19 15 December 1994 Forty-ninth session Agenda item 112 RESOLUTION ADOPTED BY THE GENERAL ASSEMBLY [on the report of the Fifth Committee (A/49/673)] 49/19. Scale of assessments for the apportionment of the expenses of the United Nations The General Assembly, Recalling paragraph 2 of its resolution 48/223 C of 23 December 1993, in which it reaffirmed the principle of capacity to pay as the fundamental criterion for determining the scale of assessments, and agreed, in principle, to establish an ad hoc body to study the implementation of that principle in determining the scale of assessments and to consider its mandates and modalities at a later stage in the forty-eighth session, Bearing in mind the ad hoc intergovernmental working group of experts in the legal and financial fields established in accordance with section III, paragraph 2, of its resolution 48/218 A of 23 December 1993, Taking note of the views expressed by Member States during its forty-eighth and forty-ninth sessions, 1. Decides to establish an ad hoc intergovernmental working group of twenty-five experts in economics, finance, statistics and related fields; 2. Invites the President of the General Assembly to appoint the experts in consultation with Member States, with due regard for equitable geographical representation, and to establish the working group as soon as possible; 3. Decides that the working group is to study and examine all aspects of the implementation of the principle of capacity to pay as the fundamental criterion in determining the scale of assessments for contributions to the regular budget and to submit a report thereon to the General Assembly no later than 15 May 1995, in order to permit the Committee on Contributions to take it into consideration in its review requested in paragraph 1 of Assembly resolution 48/223 C; 94-60165 /...