22.Thesuspension oftheprovisions oftheseregulations withrespect to theregular budgetwasdesigned toincrease thecashavailable totheUnited Nations byenabling theorganization toretain, teJIg?Orarily, anybUdgetary savings thatmayhavebeeneffected. Theintended resultofthis arrangement is,however, achieved onlyWhenassessments arepaidinfull. Withoutstanding contributioos attheircurrent tmprecedented level,the bucgetary savings retained aremerelytheoretical; theyarenotcash. 23.Inanyevent,suspension oftheprovisicns ofthesefinancial regulations canberegarded onlyasatemporary palliative forthefinancial difficulties oftheorganization, sincetheanounts sorealized mustbe returned toMemberStatesatsomepoint,thatis,Whenthefinancial situation oftheorganization sopermits. 24.Asaresultofthesuspension oftheabove-mentioned financial regulations, $3.9million wasrealized in1974,$5.4Inillion in1983, $20.4million in1985and$22.7million in1987.Ifallassessments wereto bepaidinfull,$146.6million ~uldhavebeenrealized in1989andanother $15.8million ~uldberealized in1991. Thus,itisI"lCMestimated that themaximum anounttoberealiZed cunulati velyby1991pursuant tothe above-mentioned resolutions ~uldbe$214.8million. AnnexIVAprovide's aA/C.5/45/17 English Page8 19.Thedranatic increase inthenumberofpeace-keeping cperations financed byassessed contributicns hasalsofocusedattention ontheproblem ofstart-up financing forsuchoperations. Thisrefet'stothefundsneeded forcoststhathavetobemetbeforetheGeneral Assembly hasactedto approve thefinancing oftheoperaticn andpriortothereceiptofan adeqate levelofassessed contributions. Thebasicmechanism available for thispurposeistheWJrking capital Fund,Whichnaybeutilized tmderthe provisions governing tmforeseen andextraordinary expenses. TheWJrking Capital Fundis,however, alsorequired tomeetshortfalls inreceipt of assessed contributicns totheregular budget, asindicated inparagraph 10 above. Atitspresent levelof$100million, theWJrkingcapital Fundis clearly insufficient toservebothpurposes. D.SUspension oftheprovisions offinancial regulaticns 4.3,4.4and5.2(d) 20.Asonemeasuretodealwiththeorganization's financ;::ial problems, the General Assembly decided, inresolutions 2947AandB(XXVII), 36/116B, 40/241Band42/216A,tosuspend theprovisions offinancial regulatioos 4.3,4.4and5.2(d)inrespect ofthesurpluses tmdertheregular budget arisingattheendof1972andattheendofthe1980-1981, 1982-1983, 1984-1985 and1986-1987 bienniurns. 21.Whenthesefinancial regulations areapplied, theUnitedNations returns toeachM:!rnberStateitsshareoftheb3.1ance oftheappropriations notrequired todischarge obligations inrespect ofgoods,supplies and services rendered inthefinancial Periodortoliquidate anyother outstanding legalobligation ofthefinancial Period. Thisisaccanplished bygivingeachMemberStateacreditagainstitsassessed contribution in thesecondyearofthebienniurn following theoneinwhichtheobligations lapse. 22.Thesuspension oftheprovisions oftheseregulations withrespect to theregular budgetwasdesigned toincrease thecashavailable totheUnited Nations byenabling theorganization toretain, teJIg?Orarily, anybUdgetary savings thatmayhavebeeneffected. Theintended resultofthis arrangement is,however, achieved onlyWhenassessments arepaidinfull. Withoutstanding contributioos attheircurrent tmprecedented level,the bucgetary savings retained aremerelytheoretical; theyarenotcash. 23.Inanyevent,suspension oftheprovisicns ofthesefinancial regulations canberegarded onlyasatemporary palliative forthefinancial difficulties oftheorganization, sincetheanounts sorealized mustbe returned toMemberStatesatsomepoint,thatis,Whenthefinancial situation oftheorganization sopermits. 24.Asaresultofthesuspension oftheabove-mentioned financial regulations, $3.9million wasrealized in1974,$5.4Inillion in1983, $20.4million in1985and$22.7million in1987.Ifallassessments wereto bepaidinfull,$146.6million ~uldhavebeenrealized in1989andanother $15.8million ~uldberealized in1991. Thus,itisI"lCMestimated that themaximum anounttoberealized cunulati velyby1991pursuant tothe above-mentioned resolutions ~uldbe$214.8million. AnnexIVAprovide's a Digitized by Dag Hammarskjöld LibraryA/C.5/45/17 English Page9 detailed explanation oftheresults ofthesuspension oftheprovisioos of financial regulations 4.3,4.4and5.2(d)inrespectoftheregular budget.
**Analysis**
The text appears to be discussing the financial management and budgeting of the United Nations, specifically the suspension of certain financial regulations to increase cash availability. It also touches on the topic of peace-keeping operations and the working capital fund. The language used is formal and technical, suggesting a focus on administrative and financial matters.

**Category**
International trade, Humanitarian aid and relief