A/RES/73/271 Scale of assessments for the apportionment of the expenses of the United Nations 5. Reaffirms that the Committee on Contributions as a technical body is required to prepare the scale of assessments strictly on the basis of reliable, verifiable and comparable data; 6. Decides that the scale of assessments for the period from 2019 to 2021 shall be based on the following elements and criteria: (a) Estimates of gross national income; (b) Average statistical base periods of three and six years; (c) Conversion rates based on market exchange rates, except where that would cause excessive fluctuations and distortions in the income of some Member States, when price-adjusted rates of exchange or other appropriate conversion rates should be employed, taking due account of its resolution 46/221 B of 20 December 1991; (d) The debt-burden approach employed in the scale of assessments for the period from 2016 to 2018; (e) A low per capita income adjustment of 80 per cent, with a threshold per capita income limit of the average per capita gross national income of all Member States for the statistical base periods; (f) A minimum assessment rate of 0.001 per cent; (g) A maximum assessment rate for the least developed countries of 0.01 per cent; (h) A maximum assessment rate of 22 per cent; 7. Recognizes that the current methodology can be enhanced, bearing in mind the principle of capacity to pay; 8. Requests the Committee on Contributions, in accordance with its mandate and the rules of procedure of the General Assembly, to review and make recommendations on the elements of the methodology of the scale of assessments in order to reflect the capacity of Member States to pay, and to report thereon to the Assembly by the main part of its seventy-sixth session; 9. Encourages Member States to submit national accounts data under the 2008 System of National Accounts on a timely basis; 10. Supports the efforts of the Statistics Division of the Department of Economic and Social Affairs of the Secretariat in supporting statistics at the national level and in providing support to countries and regional organizations to enhance coordination, advocacy and resources for the implementation of the 2008 System of National Accounts; 11. Resolves that the scale of assessments for the contributions of Member States to the regular budget of the United Nations for 2019, 2020 and 2021 shall be as follows: Member State 2/8 Percentage Afghanistan 0.007 Albania 0.008 Algeria 0.138 Andorra 0.005 Angola 0.010 Antigua and Barbuda 0.002 18-22656

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