pay their assessed contributions promptly and in full. 17. ACC has noted that this recommendation is predicated upon the restoration of normal financial conditions, a situation which it may not be realistic to expect in the near future, ACC regards reserve accounts or funds simply as one of the instruments of financial management available to organizations for use according to their circumstances. Borrowing is another such instrument. The treatment recommended for interest and other charges resulting from borrowings is for the consideration of Governments. ACC notes, however, that proposals concerning the payment of interest by Governments on unpaid contributions have not so far been accepted by most governing bodies. Recommendation 8 18. This recommendation, aimed at minimizing the adverse effects Of currency fluctuations, provides that: (a) Organizations incurring over 85 per cent of their expenditures in the currency of their headquarters country should adopt that currency for budgetary purposes; / . . . A/45/130/Add.l English Page 6 (b) All other organizations should consider introducing split-assessment schemes based on their two main currencies of regular budget expenditure or, where appropriate, forward purchasing arrangements for their estimated currency needs, 19. The arrangements recommended are among several which ACC has had under study for some time in the framework of a continuing review of measures to deal with the budgetary effects of currency instability. The organizations referred to in the first part of the recommendation all budget in the currency of their headquarters country. Split-assessment schemes have been introduced in several other .organizations, and ACC has arranged to follow up regularly on the results. ACC will also follow up on experience with the forward purchasing of currencies introduced where favourable market conditions have been found to exist for the types of transactions required. 
**Analysis**
The text appears to be discussing financial management and budgetary practices for international organizations, with a focus on mitigating the effects of currency fluctuations. The language used is formal and technical, suggesting a specialized audience. The recommendations and arrangements mentioned are likely related to the financial stability and sustainability of these organizations.

**Category**
International trade, Finance