70. 秘书长所作总体比较的结果证实，核心与非核心供资来源在非方案费用分配方面确实存在重大差异。这样一来，核心资源被用来补贴非核心活动，从而减少了可用于实际方案活动的核心资金份额。这些研究显示，倘若实施第 67/226 号决议界定的全额成本回收原则，每年可额外释放 5.5 亿至 7.2 亿美元核心资源用于方案活动。这相当于每个四年度全面政策审查周期可额外释放 20 亿至 30 亿美元资金。与核心资源相比，用于方案活动的非核心资源的比例往往更高，这也可能是激励捐助方捐助非核心资源的一个因素。
70. The outcomes of the high-level comparisons conducted by the Secretary-General confirmed that there was indeed a significant difference in the distribution of non-programme costs between core and non-core funding sources. Consequently, core resources are being used to subsidize non-core activities, thereby reducing the share of core funds available for actual programme activities. The studies reveal that, if the principle of full cost recovery had been implemented, as defined in resolution 67/226, between $550 million and $720 million in additional core resources would have been released annually for programme activities. This translates to between $2 billion and $3 billion per quadrennial comprehensive policy review cycle. The fact that a higher proportion of non-core resources tends to be spent on programme activities compared with core resources may also provide an incentive for donors to contribute non-core funding.