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Credits payable to Member States, which are the difference between the budgeted amount and the expenditure amount","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v11","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3c5647fe-144f-56f5-a845-5564e5fd0fe8","position":15,"note_ids":[],"note_references":[],"text":"b. Credits automatically returnable to Member States are:","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v11","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b073081c-e371-5b6e-bf77-78e796cea918","position":16,"note_ids":[],"note_references":[],"text":"i. 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Unspent balances backed by cash received for the fiscal year’s assessment, noting that payments are first applied to the current fiscal year for the purpose of this calculation only","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v11","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"587d4595-02e9-5637-bf73-dbccca532df6","position":19,"note_ids":[],"note_references":[],"text":"c. The portion of credits payable to Member States, which are directly due to non‑payment and do not fall within the categories set out in sub-paragraph b), being the unpaid portion of the assessment for the fiscal year;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v11","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"84aa6ce0-8609-592b-b92f-5f8a637f66bd","position":20,"note_ids":[],"note_references":[],"text":"Requests the Secretary-General to establish memorandum accounts for Member States who have not paid in full for the relevant fiscal year (non‑payment), separately for regular budget, peacekeeping assessment and tribunals, and record the amount of credits referred to in subparagraph 6(c) into these accounts, while separately identifying cases where payments were not received due to external financial constraints, for informational purposes only;","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"7.","links":[],"textWithHighlights":"*Requests* <<the Secretary-General>> to establish memorandum accounts for Member States who have not paid in full for the relevant fiscal year (non‑payment), separately for regular budget, peacekeeping assessment and tribunals, and record the amount of credits referred to in subparagraph 6(c) into these accounts, while separately identifying cases where payments were not received due to external financial constraints, for informational purposes only;","mandates":[{"action_verb":"Requests","action_verb_normalized":"request","action_verb_type":"directive","assignees":[{"assignee":"the Secretary-General","assignee_normalized":"Secretary-General","assignee_type":"secretary-general"}],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v11","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"76154332-936e-595f-aec7-34897cc8823b","position":21,"note_ids":[],"note_references":[],"text":"Decides to implement for the regular budget, peacekeeping budgets and international tribunals budgets the following revised methodology:","type":"paragraph","heading_level":null,"paragraph_type":"operative","paragraph_level":1,"prefix":"8.","links":[],"textWithHighlights":"*Decides* to implement for the regular budget, peacekeeping budgets and international tribunals budgets the following revised methodology:","mandates":[{"action_verb":"Decides","action_verb_normalized":"decide","action_verb_type":"deciding","assignees":[],"mentioned_entities":[],"deliverables":[]}],"section":"main","text_index":1,"parser_version":"sem-v11","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"527e4400-e839-5add-a89e-11e2c3e0b6f7","position":22,"note_ids":[],"note_references":[],"text":"I. Record the credits payable to each Member State defined under 6(a) on the basis of the scale of assessment of the year to which the credits relate;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v11","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"e4836631-bafa-5419-bcb6-8085ddf23097","position":23,"note_ids":[],"note_references":[],"text":"II. Return the portion of credits referred to in subparagraph 6(b);","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v11","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"12c6ec9b-ebc4-578b-a96e-81b8ec1c4ab5","position":24,"note_ids":[],"note_references":[],"text":"III. Compare the payments received from Member States for the fiscal year and prior periods to the total amount of the assessment for the fiscal year and return any excess;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v11","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"ef19440d-54c2-5f98-bd28-471de93a1f02","position":25,"note_ids":[],"note_references":[],"text":"IV. Any credits under II or III shall automatically be returned to Member States without arrears, and for Member States with arrears the equivalent share of their payables shall concurrently be offset from arrears, and for Member States with non‑payments arising from external financial constraints, the credits shall offset against the payment they were unable to make, in line with existing procedures, including paragraph 3 and 4 of A/RES/80/243 (XIV). This shall be updated in the record of payables for each Member State and, where applicable, in the respective memorandum accounts;","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[["A/RES/80/243","https://docs.un.org/en/A/RES/80/243"]],"section":"main","text_index":1,"parser_version":"sem-v11","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b7af7973-d0eb-598f-97b9-f3bf9cb4b0b9","position":26,"note_ids":[],"note_references":[],"text":"Decides to implement for the regular budget, peacekeeping budgets and international tribunals budgets the revised methodology for the return of credits on a trial basis for four years beginning with the 2024/2025 peacekeeping performance reports impacting the July 2026 peacekeeping budget assessments, and to conduct a comprehensive review of the revised methodology in the year prior to the expiration of the trial period, and to submit a report for consideration and taking the 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