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1. Each Member State shall contribute annually to the capital expenditure and to the current operating expenses of the Laboratory an aggregate amount of convertible funds in accordance with a scale which shall be fixed every three years by the Council by a two-thirds majority of all the Member States, and shall be based on the average net national income at factor cost of each Member State for the three latest preceding calendar years for which statistics are available.
2. The Council may decide, by a two-thirds majority of all the Member States, to take into account any special circumstances of a Member State and adjust its contribution accordingly. In applying this provision the term “special circumstances” shall include, in particular, a situation in which the per capita national income of a Member State is less than an amount which the Council shall fix by a two-thirds majority, or one by which any Member State is required to contribute more than thirty per cent of the aggregate amount of contributions assessed by the Council in accordance with the scale referred to in paragraph 1 of this Article.
3. a. States which become Parties to this Agreement after the thirty-first of December following its entry into force, shall make a special contribution towards the capital expenditure of the Laboratory already incurred, in addition to contributing to future capital expenditure and current operating expenses. The amount of this special contribution shall be fixed by the Council by a two-thirds majority of all Member States.
b. All contributions made in accordance with the provisions of sub-paragraph a of this paragraph shall be applied in reducing the contributions of the other Member States unless otherwise decided by the Council by a two-thirds majority of all Member States.
4. If, after this Agreement has entered into force, a State becomes or ceases to be a Party thereto, the scale of contributions referred to in paragraph 1 of this Article shall be modified. The new scale shall take effect as from the beginning of the financial year following.
5. The Director-General shall notify Member States of the amounts of their annual contributions and, in agreement with the Finance Committee, of the dates on which payments shall be made.
6. The Director-General shall keep an accurate account of all receipts and disbursements.
7. The Council shall appoint auditors to examine the accounts of the Laboratory. The auditors shall submit a report on the annual accounts to the Council.
8. The Director-General shall furnish the auditors with such information and help as they may require to carry out their duties.