Mr. Chair,

1. I have the honour to speak on behalf of the Group of 77 and China on agenda item 142, entitled "Scale of assessments for the apportionment of the expenses of the United Nations".

2. The Group thanks Ambassador Bernardo Greiver, Chair of the Committee on Contributions, and Mr. Chandru Ramanathan, Assistant Secretary-General and Controller for presenting the reports before us. We appreciate the work of the Committee at its eighty-sixth session.

3. The Group reaffirms that the Organization must be provided with the financial resources necessary to implement its mandates fully. All Member States must fulfil their obligations under the Charter and pay their assessed contributions in full, on time and without conditions. We firmly reject the unilateral and persistent withholding of contributions as a means of exerting influence over or pressure on the Organization. Such conduct is contrary to both the letter and spirit of the Charter, which upholds the principle of sovereign equality of all Member States.

4. We recognize, however, that some developing countries face special difficulties, external hindrances and circumstances beyond their control that temporarily prevent them from meeting their financial obligations. The difficulties faced by these countries should be duly recognized when considering their requests for exemption under Article 19. The Group therefore stresses the importance of considering such requests as a matter of urgency.

5. On multi-year payment plans, we note that no plans were active as at 31 December 2025, and commend Member States that successfully implemented their plans. We encourage Member States with significant arrears to consider practical payment plans on a voluntary basis, in consultation with the Secretariat and considering their economic circumstances.

6. We express our solidarity with the four countries, all members of the Group, that are currently unable to vote in the General Assembly and express our support for the Committee's recommendation that Sao Tome and Principe be permitted to vote until the end of the eighty-first session.

Mr. Chair,

7. The Group reiterates its longstanding positions on the scales of assessments, reflected in successive Ministerial Declarations.

8. First, "capacity to pay" must remain the fundamental criterion for apportioning the expenses of the United Nations. The current methodology reflects changes in Member States' relative economic situations. Under this methodology, developing countries' collective share has increased significantly over time, while that of developed countries has continued to decline. As responsible members of the United Nations, we have consistently fulfilled our financial responsibilities to the Organization and reaffirm our commitment to doing so.

9. That said, we reject changes to the methodology, or alternative approaches, aimed at increasing the contributions of developing countries. The review requested in resolution 79/249, on which the Committee is to report by the main part of the eighty-second session, must remain firmly grounded in the principle of capacity to pay and must not impose a disproportionate burden on developing countries.

10. Second, the core elements of the current methodology, including the base period, Gross National Income, conversion rates, low per capita income adjustment, gradient, floor, ceiling for Least Developed Countries and debt-stock adjustment, must be kept intact and are not negotiable. The low per capita income and debt-burden adjustments remain essential to reflecting the actual capacity of developing countries to pay.

11. The scale must be based on reliable, verifiable and comparable data, supported by the latest statistics available. We support efforts to strengthen national statistical capacities and timely reporting. Furthermore, conversion rates must be applied impartially, with appropriate alternatives considered case by case where market exchange rates cause excessive fluctuations or distortions in gross national income.

12. Third, the Group reiterates that the maximum assessment rate of 22 per cent resulted from a political compromise, runs counter to capacity to pay and remains a fundamental distortion benefiting only one Member State. Its reduction in 2000 was intended to facilitate the payment of arrears and improve the Organization's financial situation. The Group recalls the severe liquidity crises of recent years and notes that the accumulated arrears were largely owed by the same Member State that has consistently benefited from the 22 per cent ceiling. We reiterate our call for the General Assembly to review this arrangement pursuant to paragraph 2 of resolution 55/5 C. The Group will request detailed information on the record of arrears payments to assess whether that rationale has been fulfilled.

13. Fourth, organizations enjoying enhanced observer status, with rights and privileges comparable to those of observer States, such as the right to speak in the General Debate of the General Assembly and the right of reply, should bear corresponding financial obligations. We reiterate our call for the General Assembly to consider an assessment for such organizations.

Mr. Chair,

14. The Group will engage constructively in the consideration of the reports before us, while safeguarding the principle of capacity to pay and the interests of developing countries. We reaffirm the unity and solidarity of all members of the Group on this agenda item.

I thank you.