Any State which ratifies or accedes to this Convention after its entry into force shall pay to the Organisation an initial contribution, which shall not be refunded.
The initial contribution shall be 5% of an amount calculated by applying the percentage obtained for the State in question, on the date on which ratification or accession takes effect, in accordance with the scale provided for in Article 40, paragraphs 3
, to the sum of the special financial contributions due from the other Contracting States in respect of the accounting periods preceding the date referred to above.
In the event that special financial contributions were not required in respect of the accounting period immediately preceding the date referred to in paragraph 2
, the scale of contributions referred to in that paragraph shall be the scale that would have been applicable to the State concerned in respect of the last year for which financial contributions were required.