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WT/BFA/W/ 575 
 
  
12 Novem ber 2021 
(21-8578) Page: 1/4 
Committee on Budget, Finance and Administration   
  
  
WTO BUDGET AND FINANCE REPORT – 3RD QUARTER 2021 
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of September  2021 are slightly higher 
than at the same time in 20 20. This is mainly due to the fact that several top contributors paid their 
2020 contributions in early 2021 . 
Figure 1 Total Annual Receipts in MCHF as at 30 September  2021 
 
 
1.2.  At the end of September  2021, 60% of the WTO Members had no outstanding balance. With 
respect to the assessed amount of CHF 195.5  million, 82% has been received.  For comparison, the 
receipts as at 30 September 2020 for the assessed contributions in 2020 amounted to 80%.  
1.3.  The receipts of c ontributions from Observers as at the end of the 3rd quarter of 20 21 amounted 
to CHF  337,991  representing 46% of the assessed amount.  The amount received during the 
comparable period in 20 20 was CHF 319,586 . 
Table 1 Status of contributions as at 30 September  2021(in CHF)  
  164 Members  25 Observers  
Total net assessment for 2021    195,500,000    733,125  
Payment received for 2021 (% of total assessment)  (82%)  160,736,246  (46%)  337,991  
Payment received for prior years    30,045,916    87,778  
No outstanding balance (% of total)  (60%)  99 (36%)  9 
 
2  CASH SITUATION  
2.1.  In line with the receipts of contributions, th e cash situation at the end of September  2021 is 
slightly higher  than at the end of  September  2020. 
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  Figure 2 Cash Situation as at 30 September  2021 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the third quarter of 2021, seven  Members were subject to  Category I (more than 
one, but less than two years outstanding) of the Administrative Measures ; two Member s were 
subject to Category II (more than two, but less than three years outstanding) ; and nine Members 
were subject to Category  III (three  or more years outstanding = Inactive) . No changes have 
occurred since the June report.  
Table 2 Members under Administrative Measures as at 30 September  2021 
Cat. I (7)  Cat. II (2)  Cat. III (9)  
Belize  Cuba Antigua and Barbuda  
Djibouti  Guinea  Burundi*  
Gabon   
Central African Republic*  
Mauritania   
Chad*  
Papua New Guinea   
Congo  
Suriname   
Democratic Republic of the Congo  
Yemen   
Guinea -Bissau*  
   
Senegal  
    Venezuela, Bolivarian Republic of  
*   Members not compliant with Payment Plan terms.  
3.2.  At the end of September  2021, four Observer s were subject to Category I of the Administrative 
Measures ; one Observer was subject to Category II ; and three Observer s were subject to 
Category  III (Inactive) . Since the report in June, Lebanese Republic made a payment and has been 
removed from Category I . 
Table 3 Observers under Administrative Measures as at 30 September  2021 
Cat. I (4)  Cat. II (1)  Cat. III (3)  
Comoros  Syrian Arab Republic  Libya  
Iran   Sao Tomé and Principe  
Iraq   Somalia  
Sudan      
  
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  3.3.  Table 4 shows the Member s subject to a Payment Plan  as at 30 September  2021. 
Table 4 Member following a Payment Plan as at 30 September  2021 (in CHF)  
Member  GC 
approval 
year Plan 
duration  
in years  End of 
plan Last 
payment  
received  Outstanding  
for 2021  Total Outstan - 
ding 
Contributions  
Niger  2020 7 2026 16-Feb-21 1,624  247,814  
Sierra Leone  2012 15 2025 12-Apr-21 3,184  261,351  
Total          4,808  509,165  
 
3.4.  The four Members listed  in the table below are not compliant with their Payment Plan terms  
and have thus reverted to Category III of the Administrative Measures.  No payments have been 
received since the report in June.  
Table 5 Members not compliant with their Payment Plan  as at 30 September  2021 
(in CHF)  
Member  GC 
approval 
year  End 
of 
plan Last 
payment  
received  Outstan -
ding prior 
to 2018  Outstan -
ding 
for 2018  Outstan -
ding 
for 2019  Outstan -
ding 
for 2020  Outstan -
ding 
for 2021  Total 
Outstan -
ding 
Contribu -
tions  
Burundi  2011 2030 2017 405,116  65,785  65,785  65,785  65,785  668,256  
Central 
African 
Republic  2018 2047 2020 760,798  -  2,584  57,472  57,472  878,326  
Chad 2012 2026 2020 387,759  -  -  116,651  116,651  621,061  
Guinea -
Bissau  2017 2046 2017 559,899  51,716  51,716  51,716  51,716  766,763  
Total   
    2,113,572  117,501  120,085  291,624  291,624  2,934,406  
 
4  2020 BUDGETARY EXPENDITURE  
Table 6 Consolidated Statement of Budgetary Expenditure  as at 30 September  2021 
(in kCHF)  
Part Section  Budget  Expenditure  Balance  % Exp  
A Staffing 
Resources  1. Staff Expenditure  131,565  90,634  40,932  69% 
  2. Temporary Assistance  17,275  18,087  -812 105%  
A Staffing Resources Total   148,840  108,721  40,119  73%  
B Other 
Resources  3. General Services  15,826  8,222  7,604  52% 
  4. Travel & Hospitality  8,207  337 7,870  4% 
  5. Implementing 
Partners  213 80 133 38% 
  6. Capital Expenditure  2,895  1,916  979 66% 
  7. Financial Expenditure  1,780  1,778  2 100%  
B Other Resources Total   28,921  12,333  16,588  43%  
C Operating 
Funds and ITC  8. Contributions to ITC & 
Special Reserves  19,443  14,882  4,561  77% 
C Operating Funds and ITC Total   19,443  14,882  4,561  77%  
Grand Total    197,204  135,936  61,268  69%  
4.1.  The overall expenditure as at the end of the third quarter of  2021 is on track with an 
expenditure rate of CHF  136 million , representing 69% of the budget.  No commitments are included 
in this situation. The situation is still impacted by the  COVID -19 pandemic.  WT/BFA/W/ 575 
 
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  Part A - Staffing Resources  
4.2.  Part A of the budget includes  expenditure for regular staff related to salary, pension, health 
insurance, death and invalidity insurance, staff benefits , travel, removal and installation. It also 
includes expenditure related to short term staff, consultants  and panelists . 
4.3.  Under the Section Staff Expenditure, the underspending is due to the high number of vacant 
posts during the first half of the year . This is partly offset by a higher expenditure rate  under 
Temporary Assistance , Annual Leave, Travel & Removal due to the change of Senior Management, 
Installation and Separation Grant, Interpreters and Consulting Firms following the implementation 
of several IT projects.  
Part B - Other Resources  
4.4.  Part B of the budget relates to expe nditure for general services, travel and hospitality, activities 
jointly funded by the WTO and third parties, as well as capital and financial expenditure.  
4.5.  Under General Services, the comparatively lower expenditure rate is due  to under -expenditure 
on postal charges, electricity, water and gas, as well as office supplies and printing and publications. 
This is mainly explained by the impact of the COVID -19 pandemic.  
4.6.  Under the Section "Travel and Hospitality", the overall expendit ure rate at the end of 
September  amounts to only 4% due to the COVID -19 pandemic.  
4.7.  The Section "Capital Expenditure " includes the procurement of fixed assets such as computing 
hardware and software, office furniture and security equipment.  
4.8.  The major expenditure items relate  to the cost for various software licenses and computing 
software for virtual meetings ( CHF0. 9 million), the update of part of the audio -visual equipment 
(CHF 0.3 million), the purchase of computing hardware (CHF  0.4 million) and the purchase of 
reproduction equipment (CHF 0.2 million) , in addition to the regular expenditure under those items.  
4.9.  The Sect ion "Financial Expenditure " relates to the  repayment of the interest -free loan from the 
Swiss Government, bank charges and negative interest. The Swiss Government lent CHF  60 million 
to the WTO, payable over 50 years at an annual amortization of CHF 1.2 million.  
Part C - Operating Funds and ITC  
4.10.  Part C of the budget relates to the contributions to the International Trade Centre (ITC), the 
Building Renovation Fund  and the Ministerial Conference Operating Fund. 
4.11.  Under Part C, the Ministerial Conference Operating Fund (CHF 0.6 million) and the Building 
Renovation Fund (CHF 0.6 million) have been replenished. The contribution for the ITC has been 
booked until the end of September . 
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