implementation oftheresolution onunforeseen andextraordinary expenses continues tobegoverned bytheprovisions ofAssembly resolution 41/213of19December 1986 andtheannexes thereto. TheAdvisory Committee alsostresses theneedferfull compliance withtheFinancial RegUlations andRulesoftheUnitedNations, especially financial rulet03.10. 11.TheAdvisory Committee hasanumberofdifficulties withregardtothetextof paragraph 3ofGeneral Assembly resolution 42/227 onunforeseen andextraordinary expenses, bywhichtheAssembly: "Decides thatif,asaresultofadecision oftheSecurity Council, commitments relating tothemaintenance ofpeaceandsecurity shouldarisein anestimated totalexceeding $10million eitherbeforetheforty-third session orbetween theforty-third andforty-fourth sessions oftheGeneral Assembly, aspecial session oftheAssembly shallbeconvened bytheSecretary-General toconsider thematter." 12.Inthefirstplace,itisunclear fromtheabove-cited textwhether thelimit of$10million isforeachdecision oftheSecurity Council orwhetheritreCersto acumulative totalfortheperiodinquestion. TheAdvisory Committee understands thatinrecentyearsthepractice hasbeenforthisprovision tobeinterpreted as -16-imposing fAlimitbaseduponacumulative total. Thus,foraparticular period,if thetotalofcommitments entered intoamounts, forexample, to$9.8million, and additional commitments relating toasubsequent decision oftheCouncil are estimated at$300,000, itwouldbenecessary tocallaspecial session olthe General Assembly "toconsider thematter", thatis,the$300,000. Itappears to theCommittee thatthisisnotaworkable situation andthatdifficulties inthe pasthaveonlybeenavoided through acombination offortuitous circumstances and efficient management bytheSecretary-General. 13.Intheopinion oftheAdvisory Committee, whatshould determin~ theneedto convene theGeneral Assembly isthesizeoftheoperation oractivity decided upon bytheSecurity Council andnotthefactthatanyamount, largeorsmall,when addedtoanamountthathasolreudy beencommitted, happens tocreate acumulative totalinexcessofaparticular limit. 14.Inthisconnection, itshouldbeborneinmindthatcommitment authority soughtbytheSecretary-General astheresultofSecurity Council decisions relates tostart-up costs;estimates related toongoing costsandaperformance reporton commitments, forwhichasubsequent appropriation issought, aresubmitted tothe General Assembly bytheSecretary-General attheearliest feasible opportunity. 15.Ifitisconsidered desirable tomaintain thecurrent practice ofconsidering thelimitacumulative amount, thenthenewlevelwouldhavetobemuchhigherthan anamountwhichrelates toasingledecision bytheSecurity Council. Inthe lattercase,theAdvisory Committee recommends thatthoamountshouldbemaintained at$10million; inotherwords,actionwouldberequired bytheGeneral Assembly in thosecaseswhereadecision oftheSecurity Council results intheneedforthe Secretary-General toenterintocommitments relating tothemaintenance ofpeace andsecurity inanamountexceeding $10million, inrespect ofthatdecision. 16.Theremaining difficulties havetodowiththeneedforcertain clarifications intheabove-cited textofparagraph 3ofGeneral Assembly resolution 42/227(see para.11above). 17.Thefirstareaforclarification concerns whether ornottheresolution on unforeseen andextraordinary expenses isoperative duringthosetimeswhenthe General Assembly isactually insession. Intheopinion oftheAdvisory Committee, thereisnothing toprevent theSecretary-General fromentering intocommitments undertheauthority oftheresolution onunforeseen andeAtraordinary expenses even whentheAssembly isinsession. Inotherwords,thisresolution isnot implemented onlywhentheAssembly isnotinsession. Theremaybeavariety of reasons thatwouldrequire theSecretary-General toneedtoenterintocommitments onanurgentbasispriortorequesting anappropriatioL fromtheAssembly (see para.14above). Thetextofparagraph 3ofAssembly r~~~lution 42/227shouldbe refined soastomakethisclear. 18.Inaddition, theabove-cited textofpara9raph 3ofGeneral Assembly resolution 42/227(seepara.11),doesnottakeintoaccount thepractice thathas developed ofsuspending thesession oftheAssembly andreconvening itjustbefore theopening ofthenewsession. Theresultofthispractice isthattheactual