WORLD TRADE  
ORGANIZATION   
S/L/92 
28 March 2001 
 (01-1542) 
Trade in Services   
  
 
 
GUIDELINES FOR THE SCHEDULING OF SPECIFIC COMMITMENTS  
UNDER THE GENERAL AGREEMENT ON TRADE IN SERVICES (GATS) 
  
Adopted by the Council for Trade in Services on 23 March 2001  
 
  
_______________ 
  S/L/92 
Page 2  
 
  
TABLE OF CONTENTS 
 
INTRODUCTION .................................................................................................................. ................ 3 
PART I : WHAT ITEMS S HOULD BE SCHEDULED? .................................................................. 3 
A. L IMITATIONS ON MARKET ACCESS (ARTICLE  XVI) ................................................................... 4 
B. L IMITATIONS ON NATIONAL TREATMENT (ARTICLE  XVII) ....................................................... 5 
C. A DDITIONAL COMMITMENTS (ARTICLE  XVIII) ......................................................................... 7 
D. E XCEPTIONS  .............................................................................................................................. .. 7 
E. S PECIFIC COMMITMENTS AND MFN   EXEMPTIONS  .................................................................... 7 
PART II: HOW SHOULD ITEMS BE SCHEDULED? .................................................................... 7 
A. H OW TO DESCRIBE COMMITTED SECTORS AND SUB -SECTORS  .................................................... 8 
B. H OW TO TREAT THE MODES OF SUPPLY  ...................................................................................... 8 
1. Cross-border supply ........................................................................................................ .. 9 
2. Consumption abroad .........................................................................................................  9 
3. Commercial  Presence ...................................................................................................... 1 0 
4. Presence of natu ral persons ............................................................................................ 10 
5. Relationship between  modes of supply ........................................................................... 10 
C. H OW TO RECORD COMMITMENTS  .............................................................................................. 10 
1. Horizontal commitments ................................................................................................. 10 
2. Sector-specific commitments ........................................................................................... 11 
3. Levels of commitment ...................................................................................................... 12 
(a) Full commitment .................................................................................................. 12 
(b) Commitment with limitations ............................................................................... 12 (c) No commitment .................................................................................................... 12 (d) No commitment tec hnically feasible .................................................................... 13 
(e) Special cases ......................................................................................................... 13 
ANNEX 1 - SCHEDULE OF SPECIFIC CO MMITMENTS OF COUNTRY X .......................... 14 
ANNEX 2 - LIST OF ATTACHED DOCUMENTS RELEVANT FOR   SCHEDULING PURPOSES .................................................................................................. 15 S/L/92 
 Page 3 
 
 
 GUIDELINES FOR THE SCHEDULING OF SPECIFIC COMMITMENTS  
UNDER THE GENERAL AGREEMENT ON TRADE IN SERVICES (GATS) 
 
Explanatory note1 
 
 
INTRODUCTION 
1. This note is intended to assist in the prepara tion of offers, requests and national schedules of 
specific commitments.  Its objective is to explai n, in a concise manner, how specific commitments 
should be set out in schedules in order to achieve precision and clarity.  It is based on the view that a 
common format for schedules as well as standardization of the terms used in schedules are necessary 
to ensure comparable and unambiguous commitments .  The note cannot answer every question that 
might occur to persons responsible for scheduling specific commitments;  it does attempt to answer 
those questions which are most likely to arise.  The answers should not be considered as a legal 
interpretation of the GATS. 
2. The GATS contains two sorts of provisions.  The first are general obligations, some of which 
apply to all service sectors (e.g. MFN, transp arency) and some only to scheduled specific 
commitments (e.g. Article XI:  Payments and Transfers).  The second are specific commitments 
which are negotiated undertakings particular to  each GATS signatory.  Specific commitments, upon 
the conclusion of negotiations, are to be recorded in national schedules which will be attached to, and 
form an integral part of, the GATS.  By virtue of Article XX, every signatory must attach to the 
GATS its national schedule.  This note addresses two main questions:  what items should be entered 
on a schedule, and how should they be entered. 
PART I : WHAT ITEMS SHOULD BE SCHEDULED? 
3. Since schedules, including footnotes, headnotes and attachments, are a record of legal 
commitments, nothing should appear in them which a Member does not intend to be legally binding.  
A schedule contains the following main types of information:  a clear description of the sector or 
sub-sector committed, limitations2 to market access, limitations to national treatment, and additional 
commitments other than market access and national treatment.  If a Member undertakes a commitment in a sector then it must indicate for ea ch mode of supply that it binds in that sector: 
 - what limitations, if any, it maintains on market access; 
 
 - what limitations, if any, it maintains on national treatment;  and 
 
- what additional commitments, relating to measures affecting trade in services not 
subject to scheduling under Articles XVI a nd XVII, it may decide to undertake under 
Article XVIII. 
 
                                                      
1 This document  is the result of a revision exercise carried out in the Committee on Specific 
Commitments.  The exercise was based on the two docum ents which were produced and circulated during the 
Uruguay Round negotiations: MTN.GNS/W/164, entitled Scheduling of Initial Commitments in Trade in 
Services: Explanatory Note of 3 September 1993, an d document MTN.GNS/W/164/Add.1, entitled Scheduling 
of Initial Commitments in Trade in Services: Explanat ory Note, Addendum of 30 November 1993.  These 
guidelines shall be applicable as of the date of their adoption.  It should be understood that schedules in force 
prior to the date of this document have been drafted according to MTN.GNS/W/164 and 
MTN.GNS/W/164/Add.1. 
 2 The term "limitations" will be used throughout this note to refer to the "terms", "conditions", 
"limitations", and "qualifications" used in Articles XVI and XVII of the GATS. S/L/92 
Page 4  
 
 4. Where commitments do not cover the entire national territory, the entry should describe the 
geographical scope of measures taken a ccording to Article I:3(a)(i).   
5. If attachments are used, clear reference should be made to the part of the schedules they refer 
to (i.e. definitions in the first column, market  access commitments in the second column, national 
treatment commitments in the third column and a dditional commitments in the fourth column).  
6. Exchange control restrictions are subject to the general disciplines of Articles XI (Payments 
and Transfers) and XII (Restrictions to Safe guard the Balance of Payments) of the GATS. 
7. There is no requirement in the GATS to schedul e a limitation to the effect that the cross-
border movement of goods associated with the provi sion of a service may be subject to customs duties 
or other administrative charges.   Such meas ures are subject to the disciplines of the GATT. 
A. L
IMITATIONS ON MARKET ACCESS (ARTICLE  XVI) 
8. A Member grants full market access in a given sector and mode of supply when it does not 
maintain in that sector and mode any of the types of measures listed in Article XVI.  The measures 
listed comprise four types of quantitative restric tions (sub-paragraphs a-d), as well as limitations on 
forms of legal entity (sub-paragraph e) and on foreig n equity participation (sub-paragraph f).  The list 
is exhaustive and includes measures which may al so be discriminatory according to the national 
treatment standard (Article XVII).  In other wo rds, all measures falling under any of the categories 
listed in Article XVI:2 must be scheduled, whether or not such measures are discriminatory according 
to the national treatment standard of Article XV II.  The quantitative restrictions can be expressed 
numerically, or through the criteria specified in sub- paragraphs (a) to (d);  these criteria do not relate 
to the quality of the service supplied, or to the ability of the supplier to supply the service (i.e.  
technical standards or qualification of the supplier). 
9. With regard to market access limitations, such  as numerical ceilings or economic needs tests, 
the entry should describe each measure concisely indicating the el ements which make it inconsistent 
with Article XVI.  Numerical ceilings should be e xpressed in defined quantities in either absolute 
numbers or percentages;  regarding economic needs tests the entry should indicate the main criteria on 
which the test is based, e.g. if the authority to est ablish a facility is based on a population criterion, the 
criterion should be described concisely.   
10. Approval procedures or  licensing and qualification requireme nts, such as financial soundness 
or membership in a professional organization, ar e frequently stipulated as conditions to obtain a 
licence.  If they are of a non-discriminatory nature, and therefore to be applied equally to nationals 
and foreigners, they should not be scheduled under Article XVII.  Nor should they be scheduled under 
Article XVI as long as they do not contain any of the limitations specified in Article XVI.  However, 
if such approval procedures or licensing and qual ification requirements are discriminatory, they 
should be scheduled as national treatment limita tions.  If approval procedures or licensing and 
qualification requirements contain a ny of the limitations specified in Article XVI, they should be 
scheduled as market access limitations.  It has been pointed out that in some schedules the granting of 
licences has been subject to review, possibly meaning they are granted on a discretionary basis.  In 
such a case the right to supply the service is uncer tain.  Therefore such entries should be avoided  
unless the objective criteria on which such a re view is based are precisely described. 
11. It should be noted that the quantitative restrictions  specified in sub-paragraphs (a) to (d) refer 
to maximum limitations.  Minimum requirements such as those common to licensing criteria (e.g. minimum capital requirements for the establishment of  a corporate entity) do not fall within the scope 
of Article XVI.  If such a measure is discriminatory within the meaning of Article XVII and, if it 
cannot be justified as an exception, it should be sch eduled as a limitation on national treatment.  If  S/L/92 
 Page 5 
 
 
 such a measure is non-discriminatory, it is subject to the disciplines of Arti cle VI:5.  Where such a 
measure does not conform to these disciplines, and if it cannot be justified as an exception, it must be 
brought into conformity with Artic le VI:5 and cannot be scheduled. 
12. The following are examples of limitations on market access drawn from the schedules of 
specific commitments .  In this regard, paragraph 39 on the sch eduling of limitations is also relevant. 
(a) Limitations on the number of service suppliers: 
     - Licence for a new restaurant based on an economic needs test.      - Annually established quotas fo r foreign medical practitioners. 
 
- Government or privately owned monopoly for labour exchange agency 
services. 
 
- Nationality requirements for suppliers of services (equivalent to zero quota). 
 
(b) Limitations on the total value of transaction or assets:   
 
- Foreign bank subsidiaries limited to x percent of total domestic assets of all 
banks. 
 
(c) Limitations on the total number of servi ce operations or quantity of service output: 
 - Restrictions on broadcasting time available for foreign films. 
 
(d) Limitations on the total number of natural persons: 
 
- Foreign labour should not exceed x percen t and/or wages xy percent of total. 
 
(e) Restrictions or requirements regarding type of legal entity or joint venture: 
 
- Commercial presence excludes representative offices. 
 
- Foreign companies required to establish subsidiaries. 
 
- In sector x, commercial presence must take the form of a partnership. 
 
(f) Limitations on the partic ipation of foreign capital: 
 
- Foreign equity ceiling of x percent for a particular form of commercial 
presence. 
 B. L
IMITATIONS ON NATIONAL TREATMENT (ARTICLE  XVII) 
13. A Member grants full national treatment in a gi ven sector and mode of supply when it accords 
in that sector and mode conditions of competition no less favourable to services or service suppliers of 
other Members than those accorded to its own like services and service suppliers.  The national 
treatment standard does not require formally identi cal treatment of domestic and foreign suppliers:  
formally different measures can re sult in effective equality of tr eatment;  conversely, formally 
identical measures can in some cases result in l ess favourable treatment of foreign suppliers ( de facto  S/L/92 
Page 6  
 
 discrimination).  Thus, it should be borne in mind th at limitations on national treatment cover cases of 
both de facto  and de jure  discrimination as shown in the following examples. 
Examples of limitations on national treatment
3 
 
(a) Domestic suppliers of audiovisual servi ces are given preference in the allocation of 
frequencies for transmission within the national territory.  (Such a measure 
discriminates explicitly on the basis of th e origin of the service supplier and thus 
constitutes formal or de jure  denial of national treatment.) 
 
(b) A measure stipulates that prior residency is required for the issuing of a licence to 
supply a service.  (Although the measure does not formally distinguish service 
suppliers on the basis of national origin, it de facto  offers less favourable treatment to 
foreign service suppliers because they are l ess likely to be able to meet a prior 
residency requirement than like service suppliers of national origin.) 
 
It is useful to keep in mind that, unlike Artic le XVI, Article XVII does not contain an exhaustive 
listing of the types of measure which would constitute limitations on national treatment. 
 14. Regarding the need to schedule residency requirements, it should be decided on a 
case-by-case basis, and in relation to the activity conc erned, which requirements (e.g.  the need to live 
in the country as opposed to having a mailing address in the country) constitute a de facto  national 
treatment restriction and therefore must be sch eduled under Article XVII unless justifiable as an 
exception.  If the residency requirement is not discrim inatory, it would be subject to the disciplines of 
Article VI:5.  If it is not consistent with these disci plines and if it cannot be justified as an exception, 
it must be brought into conformity with Article VI:5 . 
15. There is no obligation in the GATS which requi res a Member to take measures outside its 
territorial jurisdiction.  It therefore follows that the national treatment obligation in Article XVII does 
not require a Member to extend such treatment to a service supplier located in the territory of another Member. 
16. Article XVII applies to subsidies in the same  way that it applies to all other measures.  
Article XV (Subsidies) merely obliges Members to "e nter into negotiations with a view to developing 
the necessary multilateral disciplines" to counter the distortive effects caused by subsidies and does 
not contain a definition of subsidy.  Therefore, an y subsidy which is a discriminatory measure within 
the meaning of Article XVII would have to be either  scheduled as a limitation on national treatment or 
brought into conformity with that Article.  Subsidi es are also not excluded from the scope of Article II 
(MFN). In line with the paragraph above, a binding under Article XVII with respect to the granting of 
a subsidy does not require a Member to offer such  a subsidy to a services supplier located in the 
territory of another Member.  
17. Restrictions on the purchase, lease or use of real  estate, connected with the supply of a service 
inscribed in a schedule, are national treatment limita tions to the extent that different conditions apply 
to foreign services suppliers which alter the condition s of competition in favour of service suppliers of 
the Member compared to like service suppliers of any other Member.   
18. A Member may wish to maintain measures wh ich are inconsistent with both Articles XVI 
and XVII.  Article XX:2 stipulates that such measur es shall be inscribed in the column relating to 
Article XVI on market access.  Thus, while there may be no limitation entered in the national treatment column, there may exist a discriminator y measure inconsistent with national treatment 
                                                      
3 More examples of frequently occurring national treat ment restrictions are listed in Attachment 1.    S/L/92 
 Page 7 
 
 
 inscribed in the market access column.  However, in accord ance with Article XX:2, any 
discriminatory measure scheduled in the market acc ess column is also to be regarded as scheduled 
under Article XVII and subject to the provisions of that Article.  When measures inconsistent with 
both Articles XVI and XVII are inscribed in the colu mn relating to Article XVI (as provided for in 
Article XX:2), Members could indicate that this is  the case (e.g.  by stating "also limits national 
treatment" in the market access column). 
C. ADDITIONAL COMMITMENTS (ARTICLE  XVIII) 
19. A Member may, in a given sector, make comm itments with respect to measures affecting 
trade in services not subject to scheduling under Articles XVI and XVII.  Such commitments can 
include, but are not limited to, undertakings with r espect to qualifications, technical standards, 
licensing requirements or procedures, and other dom estic regulations that are consistent with 
Article VI.  Additional commitments are expressed in the form of undertakings, not limitations.  In the 
schedule, the Additional Commitments column would only include entries where specific 
commitments are being undertaken, and need not in clude those modes of supply where there are no 
commitments undertaken or any entries at all where no Article XVIII undertakings are made. 
D. EXCEPTIONS  
20. All measures falling under Article XIV (General Exceptions) are excepted from all 
obligations and commitments under the Agreement, and therefore should not be scheduled.  Clearly, 
such exceptions cannot be negotiated under Part II I of the Agreement.  Likewise, any prudential 
measure taken in accordance with paragraph 2(a) of the Annex on Financial Services constitutes an 
exception to the Agreement and should not be sche duled.  Notwithstanding any other provisions of 
the Agreement, a Member shall not be prevente d from taking measures for prudential reasons in 
accordance with paragraph 2(a) of the Annex on  Financial Services.  Measures falling under 
Article XII (Restrictions to Safeguard the Balance of Payments) are also exceptions and should not be 
scheduled.  Article XII provides for separate discipl ines for such measures, including notification and 
consultation. 
E. SPECIFIC COMMITMENTS AND MFN   EXEMPTIONS  
21. A Member taking a national treatment or a market access commitment in a sector must accord 
the stated minimum standard of treatment specified  in its schedule to all other Members.  The MFN 
obligation requires that the most favourable treatme nt actually accorded in all sectors, whether the 
subject of a commitment or not, must also be accorded to all other Members.  Where an MFN 
exemption has been granted for a measure, a Member is free to deviate from its Article II obligations, 
but not from its Article XVI and Article XVII commitments.  Therefore, in such cases, a Member may 
accord treatment in that sector more favourable than  the minimum standard to some Members, as long 
as all other Members receive at least that minimum standard of market access and national treatment 
appearing in its schedule.  In such cases, it is not  possible for a Member to  accord less favourable 
treatment to certain Members th an that specified in its schedule (for example, on grounds of 
reciprocity or the lack of it). 
PART II: HOW SHOULD ITEMS BE SCHEDULED? 
22. Schedules record, for each sector, the legally enfo rceable commitments of each Member.  It is 
therefore vital that schedules be clear, precise and based on a common format and terminology.  This 
section describes how commitments should be entered in schedules.  The main steps involved are: 
 A. How to describe committed sectors and sub-sectors; 
 B. How to treat the modes of supply; S/L/92 
Page 8  
 
  C. How to record commitments: 
  1. Horizontal commitments;   2. Sector-specific commitments;   3. Levels of commitment.  
A. H
OW TO DESCRIBE COMMITTED SECTORS AND SUB -SECTORS  
23. The legal nature of a schedule as well as the need to evaluate commitments, require the 
greatest possible degree of clarity in the description of each sector or sub-sector scheduled.  In general the classification of sectors and sub-sectors should be based on the Secretariat's Services Sectoral 
Classification List.4 Each sector contained in the Secretar iat list is identified by the corresponding 
Central Product Classification (CPC) number.  Wher e it is necessary to refine further a sectoral 
classification, this should be done on the basis of  the CPC or other internationally recognised 
classification (e.g. Financial Services Annex).  A breakdown of the CPC, including explanatory notes 
for each sub-sector, is contained in the UN Provisional Central Product Classification.5 
Example: A Member wishes to indicate an offer or commitment in the sub-sector of 
map-making services.  In the Secretariat list, this service would fall under the general 
heading "Other Business Services" under "R elated scientific and technical consulting 
services" (see item l.F.m).  By consulting  the CPC, map-making can be found under 
the corresponding CPC classification number 86754.  In its offer/schedule, the Member would then enter the sub-sector unde r the "Other Business Services" section 
of its schedule as follows: 
 
Map-making services (86754) 
 24. If a Member wishes to use its own sub-sectoral classification or definitions it should provide 
concordance with the CPC in the manner indicated in  the above example.  If this is not possible, it 
should give a sufficiently detailed definition to  avoid any ambiguity as to the scope of the 
commitment.  
25. It is understood that market access and nati onal treatment commitments apply only to the 
sectors or sub-sectors inscribed in the schedule.  They do not imply a right for the supplier of a 
committed service to supply uncommitted services which are inputs to the committed service. 
B. H
OW TO TREAT THE MODES OF SUPPLY  
26. The four modes of supply listed in the schedul es correspond to the scope of the GATS as set 
out in Article I:2.  The modes are essentially define d on the basis of the origin of the service supplier 
and consumer, and the degree and type of territori al presence which they have at the moment the 
service is delivered. 
                                                      
4Document MTN.GNS/W/120, dated 10 July 1991. 
5Statistical Papers Series M No. 77, Provisional Central Product Classification, Department of 
International Economic and Social Affairs, Statis tical Office of the United Nations, New York, 1991.  S/L/92 
 Page 9 
 
 
 MODES OF SUPPLY 
 
 
Supplier Presence  
Other Criteria  
Mode  
Service supplier not present 
within the territory of the Member Service delivered within the 
territory of the Member, from 
the territory of another Member CROSS-BORDER SUPPLY 
Service delivered outside the 
territory of the Member, in the 
territory of another Member, to a service consumer of the Member CONSUMPTION ABROAD 
Service supplier present within 
the territory of the Member Service delivered within the 
territory of the Member, 
through the commercial 
presence of the supplier COMMERCIAL PRESENCE 
Service delivered within the 
territory of the Member, with 
supplier present as a natural 
person PRESENCE OF NATURAL 
PERSON 
 27. It is important to have a common understanding of  what each mode covers.  To this end, 
further examples and explanations are given below. 
1. Cross-border supply 
28. International transport, the supply of a ser vice through telecommunications or mail, and 
services embodied in exported goods (i.e. services supplied in or by a physical medium, such as a computer diskette or drawings) are all examples of  cross-border supply, since the service supplier is 
not present within the territory of the Member where the service is delivered. 
2. Consumption abroad 
29. This mode of supply is often referred to as "movement of the consumer".  The essential 
feature of this mode is that the service is deliver ed outside the territory of the Member making the 
commitment.  Often the actual movement of the consumer is necessary as in tourism services.  However, activities such as ship repair abroad, wh ere only the property of the consumer "moves", or 
is situated abroad, are also covered.   
30. Whatever the mode of supply, obligations and commitments under the Agreement relate 
directly to the treatment of services and service suppliers.  They only rela te to service consumers 
insofar as services or service suppliers of other Me mbers are affected.  It should be noted that a 
Member may only be able to impose restrictive me asures affecting its own consumers, not those of 
other Members, on activities taking place outside its jurisdiction. 
31. Limitations in the schedule of a Member - if any - with respect to mode 2 on market access 
and/or on national treatment should only relate to measures affecting the consumers of that Member, 
and not to measures affecting consumers of another Member, in the territory of that Member.   S/L/92 
Page 10  
 
 3. Commercial Presence 
32. This mode covers not only the presence of juridical  persons in the strict legal sense, but also 
that of legal entities which share some of th e same characteristics.   It thus includes,  inter alia , 
corporations, joint ventures, partnerships, repr esentative offices and branches (see Definitions:  
Article XXVIII). 
4. Presence of natural persons  
33. This mode covers natural persons who are themselves service suppliers, as well as natural 
persons who are employees of service suppliers. 
34. With respect to the fourth mode of supply, ma ny participants have chosen to inscribe their 
bound commitments in the form of unde rtakings rather than in the form  of market access limitations.  
In such cases the bound measures affecting the entr y and temporary stay of natural persons are 
explicitly stated.  Thus, in the absence of a referenc e to a specific duration for the temporary stay of a 
foreign service supplier, it could be understood that no binding is being undertaken in respect of the 
duration of that stay.   It is noted in this regard that, accordi ng to Article XX:1(a) of the Agreement, 
with respect to sectors where commitments are un dertaken, each schedule shall specify the terms, 
limitations and conditions on market access.  Comm itments should include the duration of temporary 
stay of natural persons for the purpose of supplying a service.  In any event a Member's regulatory measures would still be subject to the general re quirement, in paragraph 4 of the Annex on the 
Movement of Natural Persons, that they do not nul lify or impair the benefits accruing to any other 
Member under the terms of a specific commitment.   
5. Relationship between modes of supply 
35. Where a service transaction requires in practical terms the use of more than one mode of 
supply, coverage of the transaction is only ensure d when there are commitments in each relevant 
mode of supply. 
Example: A Member has made a commitment in the cross-bor der supply of architectural 
services (e.g.  by telecommunications or by mail).  This commitment alone does not 
extend to the presence of natural persons (e .g.  visits by architects).  A separate 
commitment would have to be taken under "P resence of natural persons" to cover this 
case. 
 C. H
OW TO RECORD COMMITMENTS  
1. Horizontal commitments 
36. A horizontal commitment applies to trade in ser vices in all scheduled services sectors unless 
otherwise specified.  It is in effect a binding, e ither of a measure which constitutes a limitation on 
market access or national treatment or of a situ ation in which there are no such limitations.  Where 
measures constituting limitations are referred to, the commitment should describe the measure 
concisely, indicating the elements which make it inc onsistent with Articles XVI or XVII.  In order to 
avoid repetition, it is desirable to enter these commitmen ts in a separate section at the beginning of the 
schedule according to the four modes of supply.  Such a section could be entitled:  "Horizontal 
commitments applicable to sectors listed in the sect oral part of the schedule".  Some horizontal 
measures may be specific to only one mode of supply: 
Example: Legislation may refer to foreign investme nt, formation of corporate structures or land 
acquisition regulations.  Such measures affect above all commercial presence.  S/L/92 
 Page 11 
 
 
  
Example: Legislation may stipulate requirements regarding entry, temporary stay and right to 
work of natural persons;  the categories of  natural persons cove red by a particular 
offer may also be specified.  Such measur es affect above all the presence of natural 
persons. 
 
Other horizontal measures may affect more than one mode of supply: 
 Example: Legislation may provide for tax meas ures which are contrary to national treatment 
and not covered by Article XIV(d).  Such measures would normally affect the supply 
of services in several modes. 
 37. Horizontal commitments condition all other entries in the schedule  unless otherwise 
specified.  Hence:  
 - A "none" in the sectoral section must be read as meaning "none except the conditions 
set out in the horizontal section".
6 
 
- To indicate in a given sector that no restrictions whatever are imposed, a Member 
must make clear in the horizontal section or in the relevant sectoral section that the horizontal restrictions do not a pply in the sector in question. 
 
- In the case of a sector-specific restriction the entry must be read as the combination of 
the horizontal restrictions and of the sector-specific restriction unless explicitly provided otherwise in the entry.   
 38. To the extent that domestic laws of genera l application contain measures which constitute 
limitations, and if the Member wishes to main tain them, the commitment should describe the 
measures concisely.  According to the agreed scheduling procedures, schedules should not contain general references to laws and regulations as it is  understood that such references would not have 
legal implications under the GATS.   
2. Sector-specific commitments 
39. A sector-specific commitment applies to trade in services in a particular sector.  If in the 
context of such a commitment, a measure is maintain ed which is contrary to Articles XVI or XVII, it 
must be entered as a limitation in the appropriate co lumn (either market access or national treatment) 
for the relevant sector and modes of supply;  the entry should describe the measure concisely, 
indicating the elements which make it in consistent with Articles XVI or XVII. 
40. Given the legal nature of a schedule, it should contain only descriptions of bound 
commitments.  Any additional information for tran sparency purposes should not be entered in the 
schedule.  A reference to the legal basis of a schedul ed measure (i.e.  the relevant law or regulation) 
may be entered if thought necessary.  In any event, such information will be su bject to the obligations 
of Article III. 
                                                      
6 Due account must be taken, if need be, of the provision of Article XX:2 of the GATS relating to the 
scheduling of measures  inconsistent with both ma rket access and national treatment in the market access 
column.  S/L/92 
Page 12  
 
 3. Levels of commitment 
41. Since the terms used in a Member's schedul e create legally binding commitments, it is 
important that those expressing presence or absence of limitations to market access and national treatment be uniform and precise.  Depending on th e extent to which a Member has limited market 
access and national treatment, for each commitment w ith respect to each mode of supply, four cases 
can be foreseen: 
(a) Full commitment 
42. In this case the Member does not seek in any wa y to limit market access or national treatment 
in a given sector and mode of supply through measur es inconsistent with Articles XVI and XVII.  The 
Member in this situation should mark in the a ppropriate column:  NONE.  However, any relevant 
limitations listed in the horizontal section of the schedule will still apply. 
43. Regardless of what is inscribed in the market  access column, a "no limitations" entry in the 
National Treatment column (expressed as "None") woul d mean that national treatment  is bound for 
the entire mode;  it is not limited to what ma y be bound in a market access commitment with 
limitations.  Thus, if a Member makes a comm itment under Article XV I in a sector, where 
commercial presence is limited to partnerships, an en try "None" or any other entry in the national 
treatment column would refer to the whole mode of  supply and not only to partnerships.   (See also 
paragraphs 3 and 13) 
(b) Commitment with limitations  
44. Where market access or national treatment limitations are inscribed, two main possibilities 
can be envisaged in this case.  The first is the binding of an existing situation ("standstill").  The 
second is the binding of a more liberal situation wher e some, but not all, of the measures inconsistent 
with Articles XVI or XVII will be removed ("rollback") .  In either case the Me mber must describe in 
the appropriate column the measures maintained whic h are inconsistent with Articles XVI or XVII.  
The entry should describe each measure concisely, indicating the elements which make it inconsistent 
with Articles XVI or XVII.  It would not be corre ct merely to enter in a column words such as 
"bound", "freeze" or "standstill". 
45. In some cases a Member may choose to partia lly bind measures affecting a given category of 
suppliers.  For example, a Member may bind measures affecting the entry and temporary stay only of some categories of natural persons while leaving all other categories unbound.  This may be achieved 
through an indication in the horizontal section of a schedule such as "U nbound except for measures 
affecting the entry and temporary stay of natural persons in the following categories...".  In such 
cases, the corresponding sectoral entry under the four th mode of supply shou ld be "Unbound except 
as indicated in the horizontal section". 
(c) No commitment 
46. In this case, the Member remains free in a give n sector and mode of supply to introduce or 
maintain measures inconsistent with market access  or national treatment.  In this situation, the 
Member must record in the appropriate column th e word:  UNBOUND.  This case is only relevant 
where a commitment has been made in  a sector with respect to at least  one mode of supply.  Where all 
modes of supply are "unbound", and no additional co mmitments have been u ndertaken in the sector, 
the sector should not appear on the schedule.  S/L/92 
 Page 13 
 
 
 (d) No commitment technically feasible 
47. In some situations, a particular mode of suppl y may not be technically feasible.  An example 
might be the cross-border supply of hair-dressi ng services.  In these ca ses the term UNBOUND* 
should be used.  The asterisk should refer to a footnote which states "Unbound due to lack of 
technical feasibility".  The term may not be used as an entry in the national treatment column for 
modes 1 and 2 when, for the same service,  there is  a market access commitment.  Where the mode of 
supply thought to be inapplicable is in fact appli cable, or becomes so in th e future, the entry means 
"unbound". 
(e) Special cases  
48. It could be argued that a reservation for a r esidence requirement, a nationality condition or a 
commercial presence requirement under cross border trade amounts to an "unbound".  However in 
some cases there is clearly an advantage in in scribing those requirements instead of the term 
"unbound" in that trading partners have the certainty  that there are no other limitations with respect to 
the cross border mode (see also paragraph 14 on residency requireme nts and paragraph 12 on 
nationality requirements).   
49. Where a national schedule refers to foreign comp anies and national companies, it is necessary 
to offer a definition for those cases where a Member uses terms which are not covered by the common definitions contained in Article XXVIII of the GATS.   
 
  
 S/L/92 
Page 14 
ANNEX 1 
 
SCHEDULE OF SPECIFIC COMMITMENTS OF COUNTRY X 
 
 
Sector or Sub-Sector Limitations on Market Access Limitations on National Treatme nt Additional Commitments 
 (1) (1)  
 (2) (2)  
 (3) (3)  
 (4) (4)  
 (1) (1)  
 (2) (2)  
 (3) (3)   (4) (4)  
  Key: (1) Cross-border supply   (3) Commercial presence  
 (2) Consumption abroad   (4) Presence of natural persons   NOTE:  The schedule shall also indicate the date of entry into force of the commitments and where appropriate the time-frame fo r their 
implementation.  For all future commitments the rele vant date of entry into force should be inscribed. 
 
  S/L/92 
 Page 15 
 
 
 ANNEX 2 
 
LIST OF ATTACHED DOCUMENTS RELEVANT FOR SCHEDULING PURPOSES1 
 
1) Examples of frequently occurring national treatment  restrictions, which appear in schedules of 
specific commitments.  
2) Informal Note by the Secretariat for the Co mmittee on Trade in Financial Services, dated 
24 June 1997, "The Distinction between M odes 1 and 2", (Also included in document 
S/FIN/W/14). 
3) Job No. 3706, dated 3 July 1997, Informal Note by the Secretariat for the Committee on Trade in 
Financial Services, Report of Informal Consulta tions held on 27 June 1997 on the Distinction 
between Modes 1 and 2 in Financial Servi ces (Also included in document S/FIN/W/14). 
4) Job No. 6496, dated 25 November 1998 (als o included in document S/WPPS/4, dated 
10 December 1998), Informal Note by the Ch airman of the Working Party on Professional 
Services "Discussion of matters relating to Articles XVI and XVII of the GATS in connection 
with the disciplines on domestic regulation in the accountancy sector". 
5) S/GBT/W/2/Rev.1, dated 16 January 1997, Note by the Chairman of the Negotiating Group on 
Basic Telecommunications  on Scheduling Basic Telecom Services Commitments. 
6) S/GBT/W/3, dated 3 February 1997, Note by th e Chairman of the Negotiating Group on Basic 
Telecommunications on Market Access Li mitations on Spectrum Availability. 
7) Annex to Job No. 1311, dated 12 April 1995, Inform al Note by the Secretariat "Model Schedule 
of Commitments on Basic Telecommunications". 
8) MTN.GNS/W/120, dated 10 July 1991, Note by th e Secretariat "Services Sectoral Classification 
List". 
 
                                                      
1 It is understood that the status of each of the documents listed is unique and that therefore each 
document should be looked at based on its specific background and nature.  The fact that such documents are 
annexed to these guidelines should not be interpreted as changing their status.  In the same manner,  it is 
understood that some of the documents listed in this annex deal with scheduling questions only for the sector 
they refer to. S/L/92 
Page 16  
 
 Attachment 1  
 
EXAMPLES OF FREQUENTLY OCCURRING NATIONAL TREATMENT  
RESTRICTIONS WHICH APPEAR IN SCHEDULES OF SPECIFIC COMMITMENTS 
 
 
1. These examples are based on existing entries in the schedules and represent frequently 
occurring types of limitations on national treatment.  It  should be noted that the list is of an illustrative 
nature and therefore it is by no means exhaustive.   Moreover, since the listed examples come from 
individual existing schedules and are based on their own interpretation of Article XVII of the GATS, 
the list does not represent the common view of WTO Members on this subject and therefore it does not prejudge Members’ positions on the interpretation of Article XVII of the GATS.  In other words, 
the list does not imply that all measures presenting si milarities with one of the measures below would 
need to be listed as national treatment restrictions.  Only discriminatory measures (i.e. measures which modify conditions of competition in favour of services suppliers of national origin) would need 
to be scheduled. 
2. For instance, licensing and qualification re quirements, registration requirements and 
authorization requirements will constitute national treatment limitations subject to scheduling only 
where they discriminate in favour of services and service suppliers of national origin.  In the absence 
of discrimination, these same type of requirements will not constitute measures subject to scheduling 
under Article XVII and would possibly fall under Article VI of the GATS.
1  Similarly, whether 
residency requirements constitute national treatme nt limitations has to be determined on a case-by-
case basis. 
3. Finally, although there is no definition of what constitutes a subsidy under the GATS and 
disciplines under Article XV are still subject to nego tiations, paragraph 16 in the revised guidelines 
recalls that a discriminatory subsidy constitutes a na tional treatment limitation.  For this reason, an 
example of a discriminatory subsidy has been  included in this list.  The same goes mutatis mutandis  
for tax measures and other financial measures such as fees.  
I. Subsidy measures 
 
 -  Eligibility for subsidies reserved to nationals 
   
II. Tax measures 
 
-  A 4 per cent federal excise tax is imposed on all non-life insurance premiums that are 
paid to companies that are not nationally incorporated 
   -  An excise tax of 10 per cent is applicable on net premiums paid to non-resident 
insurers  
 III. Other financial measures (fees, charges, etc.) 
 
-  Charges taken for port services from foreign and national ships may differ in favour 
of national flag vessels 
                                                      
1 On the determination of whether a measure is subject to scheduling under Articles XVI or XVII or 
whether it falls under Article VI of the GATS, see also the attached Informal Note  by the Chairman of the 
Working Party on Professional Servi ces “Discussion of matters relating to Articles XVI and XVII of the GATS 
in connection with the disciplines on domestic regula tion in the accountancy sect or”, 25 November 1998, 
document Job No. 6496.  S/L/92 
 Page 17 
 
 
  
 -  Higher licence fees are charged for non-residents  IV. Nationality requirements 
 
 -  Provision of yacht chartering and cruising services reserved to nationals 
  -  Agents or managers must be citizens   -  Sale or purchase of travellers cheques by individuals requires citizenship status 
 
V. Residency requirements 
  - Permanent residency requirement for chiropodists  
- Residency requirement for managers and th e members of the board of directors of a 
company 
 
 - Residence requirement for actuarial profession  
- Advisory and auxiliary financial services  and asset management:  The establishment 
must be managed by a resident of the province 
 
 -  For foreign bank employees residence is required  VI. Licencing and qualification requirements 
  - In order to work as a mountain guide or ski instructor, passing of an examination is 
required; access to such exams for foreigners may be restricted 
  - Barristers and commercial lawyers in national law are required to be graduates of 
national universities 
 
 - Condition of licences is one year previous residency   - Three years of prior professional practice in the country required  
 - Non-residents must be registered and licenced in order to purchase unprocessed fish 
from primary producers and/or process fish 
   
VII. Registration requirements 
 
 -  Marketing of legal advice activities by fore ign companies is restricted to registered 
law firms 
  - It is necessary to be registered as an accountant, for which it is necessary to be a 
national or an alien domiciled in the country for at least three years prior to the application 
 
 - Foreign companies are required to have a registered office in the country   - Certification of certain works involving health and safety is limited to registered 
engineers, who to become registered, must be ordinarily resident in the country S/L/92 
Page 18  
 
  
VIII. Authorisation requirements 
  - Loans to non-residents need to be approved by the Central Bank  
 - Banks: until 30 June 1999, ministeria l approval is required for foreign bank 
subsidiaries to open more than one bank 
  - A non-national needs permission to become a director of a financial institution  
IX. Technology transfer/training requirements 
 
 - The foreign service supplier shall use appropriate and advanced technology and 
managerial experience, and shall have the obligation to transfer its technology and 
pass on its experience to national personnel 
 
 - The foreign service supplier must prove commitment to recruit and develop more 
local human resources 
  - Foreign service suppliers, in the contex t of JV are required to offer on-the-job 
training for national employees 
 
 - Skilled foreign employees required to provide training to locals  X. Local content requirements 
 
 - Preferential use of local services to the ex tent they are available under conditions of 
quality, price and delivery e quivalent to those of like services of foreign origin 
  - With regard to personnel, materials, eq uipment, facilities and services required in the 
petroleum operations, priority shall be given to the employment of national subcontractors, provided that they are comp etitive in delivery, time, price and quality 
 
XI. Ownership of property/land 
  - Foreigners may not acquire direct owne rship of land in a 100 km strip along the 
frontiers 
 
 - The acquisition, purchase as well as rent or lease of real estate by foreign natural 
persons and juridical persons requires an authorization by the competent regional 
authorities which will consider whether important economic, social or cultural 
interests are affected or not 
 
 - Foreign entities may only acquire real prope rty through participation in joint ventures 
  - Non-residents are excluded from the acquisition of real estate  
__________  S/L/92 
 Page 19 
 
 
 Attachment 2 
 
 Committee on Trade in Financial Services      24.6.97 
 
 
The Distinction between Modes 1 and 2 
 
Informal Note by the Secretariat 
 
 
 At the meeting of the Committee on Trade in Financial Services on 5 June, the Secretariat 
was asked to organise informal consultations on th e issue of the distinction between modes 1 and 2 
which would be open to all delegations.  The Secretar iat was requested to report on the results of such 
consultations to the next meeting of the Committee on 17 July.  The purpose of this note is to assist 
delegations in those informal consultations by id entifying the nature of the issue and laying down 
some possible options for a solution.   
* * * 
 
 
1. The mode 1 – mode 2 issue arises because of a perceived ambiguity in the distinction between 
the two modes for scheduling purposes.  The question becomes particularly relevant when one of the two modes is unbound in a Member's schedule, while the other mode is either fully bound or bound 
with few limitations.
1 
2. As indicated in the agreed scheduling guidelines (MTN.GNS/W/164 of 3 September 1993), 
the modes of supply are essentially defined on the b asis of the origin of the service supplier and 
consumer, and the degree and type of territorial prese nce which they have at the moment the service is 
delivered.  In both modes 1 and 2, the supplier is not  present within the territory of the Member.  The 
distinction between mode 1 and mode 2, therefor e, hinges upon whether the service is delivered 
within the territory of the Member from the territo ry of another Member or whether the service is 
delivered outside the territory of the Member.2 
3. The ambiguity is due to the fact that the de livery of a financial service very often does not 
require the physical presence of the consumer.  El ectronic means associated with the globalization of 
financial markets has made it possible to "deliver" a financial service almost anywhere in the world.  
Once the physical presence of the consumer ceases to be a benchm ark for determining the place of 
delivery of a service, it becomes extremely difficult  to determine in an unambiguous manner where a 
service is delivered. 
                                                      
1 If both modes were unbound, a Member would be entitled to introduce any measures inconsistent 
with Article XVI or XVII with respect to both mode s, and drawing a line between them would not serve any 
practical purpose.  If both modes were bound, a Member would be entitled to apply only the measures inscribed in its schedule.  In this latter case, any ambiguity in the distinction between modes 1 and 2 could result in a 
misplacement of scheduled measures, but the consequences of this might not be as far-reaching as the non-
scheduling of a measure.  If the measures applicable to services supplied under the modes are prudential, there is 
no need to schedule them. 
 
2 In making this distinction between modes 1 and 2, one should focus on the delivery of the service 
itself, and not confuse this with the underlying flows of ca pital or the act of ordering or requesting the supply of 
a service. S/L/92 
Page 20  
 
 4. Some examples may illustrate this point:  
Deposits: A bank account is opene d abroad by a consumer of a Member.  If the consumer 
travelled abroad to open the account, this may be m ode 2 supply, while the absence of travel (opening 
of the account through mail order and bank transfer, or though electronic means) may imply mode 1.  However, the services directly associated with th is account (payment of interest, debiting and 
crediting of payments and transfers, offsetting of bala nces, etc.) can be delivered either abroad or in 
the consumer's home country at the request of the consumer.  Loan: A loan is made from a foreign bank established abroad to a consumer of a Member.  The loan 
can be delivered either within or outside th e territory of the consumer's home country. 
 
Insurance: The consumer of a Member concludes a property insurance contract with an insurer 
established abroad.  It can be argued that if the insu red property is abroad, the service is also delivered 
abroad, since the protection provide d by the insurance contract is "delivered" with respect to the 
property;  therefore this belongs to mode 2.  Ho wever, it can equally be argued that the insurance 
provides protection to the consumer in his or he r home country, as the premiums are paid by the 
consumer, and in the event of an accident, the i ndemnity will be paid to the consumer in the home 
country;  therefore this would come under  mode 1.  5. Given the diversity and complexity of financial services, there may be an infinite number of 
such examples.  It would seem very difficult, if not impossible to reach agreement on each of those 
cases.  On the other hand, some general substant ive solutions have been proposed such as the 
following: 
(a) all financial transactions (between non-resi dent suppliers and re sident consumers) 
that take place inside a Member's terr itory could be classified as mode 1; 
(b) mode 1 transactions could be defined as those that take place under the laws of the 
Member, while mode 2 transactions could be defined as those that take place under 
the laws of the foreign country fro m which the service is supplied; 
(c) the supply of services accompanied by solicitation could be defined as mode 1, if not, 
mode 2;  
(d) any measure applicable to the supplier of the service could be classified under 
mode 1, any measure applicable to the consumer under mode 2; 
(e) modes 1 and 2 could be merged. 
6. In (a) above, the question of determining wher e the delivery of the service took place would 
be substituted by the question of where a financial transaction took place.  If the answer to the latter 
question is based on where the payment of fees, commissions or charges took place, it would seem to 
require a departure from the general principle of determining the place of supply of a service 
according to where the service was delivered.  Howeve r, this may have the merit of being consistent 
with balance-of-payment statistics. 
7. In (b) , one would need to recognize the fact th at the territorial application of laws differ 
between countries, and between civil and administrati ve laws within a country.  A Member may also 
encounter a situation in which its mode 2 comm itments would become unenforceable, since it may 
not be possible to implement any commitments concerning transactions which took place entirely 
outside the Member's legal jurisdiction.  The fact  that the parties to a financial transaction could 
choose the laws applicable to them  might also complicate the issue.  S/L/92 
 Page 21 
 
 
 8. The solution in (c) above would also seem to  require a departure from the principle of 
determining the mode of supply by the place of delivery of a service.  The exact meaning of solicitation (or active marketing) would also need to be clarified and agreed. 
9. In (d), there could be cases in which the regul atory measures are applicable to both suppliers 
and consumers. 
10. Finally, (e) would not seem to be feasible wit hout modifying the basic principle of scheduling 
and possibly Article I of the GATS. 
11. If Members find it difficult to agree on any s ubstantive solutions such as those above within 
the time-frame of the current fi nancial services negotiations, i.e.  before 12 December 1997, some 
practical solution may need to be found.
3  Such a practical solution c ould involve clarifying in the 
headnote of each schedule the distinction employed by the Member.  
__________ 
                                                      
3 Another point worth noting is that any substantive solution would have immediate implications for a 
broad range of other services which are commonly traded cross-border, such as telecommunication services.  
Since any attempt to draw the line between the modes of supply for a financial service would have direct 
relevance to other service sectors, this issue might ideally be dealt with in parallel by the Committee on Specific Commitments.  Such a major exercises would not be co mpleted in the time-frame of  the financial services 
negotiations. S/L/92 
Page 22  
 
 Attachment 3 
 
Job 3706 3.7.97  Committee on Trade in  Financial Services 
 
 
Report of Informal Consultations held on 27 June 1997 
on the Distinction between Modes 1 and 2 in Financial Services 
 
Informal Note by the Secretariat 
 
  At the meeting of the Committee on Trade in Financial Services held on 5 June, the Secretariat was asked to organize informal consultations open to all delegations on the question of the distinction 
between modes 1 and 2 in financial services schedules.  The Secretariat was also requested to report on 
the results of such consultations to the next meeting of the Committee on 17 July.  The purpose of this note is to summarize the results of an informal meet ing held in accordance with this request which took 
place on 27 June 1997.  
* * * 
 
1. Discussions in th e informal meeting took place on the basis of an  informal note by the Secretariat 
dated 24 June 1997.  The Secretariat also made an or al presentation at the beginning of the meeting, 
explaining the technical nature of the issue and some options for removing the ambiguities or 
uncertainties in the schedules.  Ideally, a definitive and watertight solution for clarification of the 
distinction between modes 1 and 2 should be found, which would be accepted by all Members and would 
be valid not just for financial services but for all sect ors.  It was recalled, however, that at the formal 
meeting of the Committee on 5 June, there seemed to be a general view that it would be impossible to find the necessary time before the end of the current negotiations to look for such a definitive solution.  A new definition of the coverage of modes 1 and 2, or the merging of the two modes, would entail re-
negotiation either of the scheduling guidelines or of ar ticles of the GATS itself, and would be very time-
consuming.  To develop an agreed list of financia l transactions falling under  mode 1 and those falling 
under mode 2 would also require subs tantial time and effort.  There ha d been general agreement at the 
5 June meeting of the Committee that it would not be pos sible or desirable to devote a great deal of time 
to this question in the final months of the negotiation.  
2. It was therefore necessary to try to find a pragmatic solution which would suffice for the 
purposes of the current negotiations.  Such a solution must provide as much clarity as possible, must be neutral with regard to existing commitments while facilitating the negotiation of new ones under the two 
modes, should if possible be accepted at the 17 July meeting of  the Committee, and should close the 
discussions on this issue until the conclusion of the  fi nancial services negotiations in December this year. 
 
3. A large number of delegations stated that they had not encountered any major problems or 
difficulties regarding the distincti on between modes 1 and 2 in financial services schedules.  They were, 
however, willing to discuss this issue in order to achieve as much clarity as possible.  Several delegations also added that while they themselves had not encountered  difficulties with regard to this issue, they were 
willing to discuss bilaterally with any delegation which had found difficulties in scheduling commitments 
under these modes. 
 4. Delegations generally thought that the issu e was a horizontal one, which meant that any 
definitive agreement or understand ing on the distinction between the two modes would necessarily apply 
to other services as well as financial services.  Gi ven the difficulties involved in finding a definitive  S/L/92 
 Page 23 
 
 
 solution, there was general support fo r a pragmatic solution to the issue,  which could be put together in 
the limited time frame of the current financial services negotiations.  It was made clear that no solution to this issue could affect the rights of Members to modify or withdraw commitments during the negotiations;  the solution should be "neutral" in the sense that it would not affect the substance of existing commitments.  It was also confirmed that the rights of Members to take necessary prudential 
measures could not be affected by any discussion or "solution" of the modes issue. 
 5. There was a broad willingness to consider the use of headnotes as a means of clarifying the distinction between modes 1 and 2.  Several de legations cautioned, however, that it would be 
extremely difficult to negotiate a common headnote for use by all Members.  It was also pointed out that 
if all countries needed to adopt a common headnote, all existing schedu les in financial services would 
need to be reconsidered, regardless of whether there were changes in the substance of the commitments.  Based on these discussions, there was general support for a suggestion to consider developing a non-
binding model headnote or a menu of possible headnotes which could be used by delegations on a 
voluntary basis. 
 
6. The Secretariat distributed an example of such a headnote (see attached) which focused on the object of the measure to be listed in the schedule .  The example was based on the question on whom a 
mode 1 or mode 2 binding conferred rights of action and on whom limita tions would consequently bite; if 
it was the foreign service supplier who was restricted from supplying the service, the limitation would be scheduled under mode 1, while if it was the consum er who was restri cted from consuming the service 
abroad, then the limitation would be scheduled under mo de 2.  It was pointed out that such a headnote 
would not address the issue of location - where the su pply of the service took place - but it would make 
clear the limits of the obligations, in terms of rights conferred, assumed by governments in making 
commitments under these two modes.  Delegations generally thought that such an example would be 
helpful in considering options.   
 
7. Another possible headnote listed in the example was a reference to solicitation.  The example stated that there was no commitment to allow solicitation of business or  active marketing under mode 2. 
It was accepted that headnotes clarif ying other issues might be required , and that the Secretariat  should 
be ready to assist in drafting them on request. It was made clear that any delegation which thought that 
the examples were insufficient could ignore or modify them at will.  Discussion of these models implied 
no commitment to use them. 
 8. The main conclusions of the informal consultations were therefore as follows.  It was agreed that the responsibility for clarifying the content of comm itments under modes 1 and 2 must lie with those 
individual Members feeling the need to do so;  to develop a common multilateral solution for the 
purposes of the financial services negotiations would be infeasible in the time available and was in any 
case unnecessary.  The simplest mean s of providing such clarificatio n appeared to be the use of a 
headnote.  Again, it was not thought necessary or feasible to develop a common hea dnote, but delegations 
undertook to give thought to the possible value of the tw o examples circulated by the Secretariat, and to 
any other examples which may come forward.  There was also wide support for the view that in the longer term - after the conclusion of the financial se rvices negotiations - cons ideration should be given, 
perhaps in the Committee on Specific Commitments since this was a horizontal issue, to definitive 
clarification of the distinction between modes 1 and 2.   However, some delegations had reservations on 
this point, being unconvinced of the need for furt her consideration of the matter in the near future. S/L/92 
Page 24  
 
 27.6.97 
 Example of a headnote explaining the distinction be tween Modes 1 and 2 in financial services schedules 
 
- Market access and national treatment limitation s with respect to the mode (1) (cross-border 
supply) and mode (2) (consumption abroad) supply of financial services are inscribed in this 
section of the Schedule in accordance with th e following distinction between the measures 
affecting these two modes of supply: 
  1. Measures affecting mode (1) 
 
  Any limitation on the ability of a non-resident supplier of financial services to supply the 
service in the territory of the Member. 
  2. Measures affecting mode (2) 
 
  Any limitation on the ability of a reside nt consumer to purchase the service in the 
territory of another Member. 
 Optional texts 
 
 If applicable, the following ca n be added as optional texts. 
  "The absence of any limitation on the ability of a resident consumer to purchase the service in the 
territory of another Member do es not signify a commitment to allow a non-resident service 
supplier to solicit business or  to conduct active marketing in  the territory of the Member." 
 
__________ 
  S/L/92 
 Page 25 
 
 
 Attachment 4 
 
Job No. 6496  
 
 
Working Party on Professional Services     25 November 1998 
 
 
DISCUSSION OF MATTERS RELATING TO ARTICLES XVI AND XVII OF THE GATS IN 
CONNECTION WITH THE DISCIPLINES ON DOMESTIC REGULATION IN THE 
ACCOUNTANCY SECTOR 
 
Informal Note by the Chairman 
  
1. For the purpose of transparency, this Note e xplains the method by which the Working Party 
on Professional Services (WPPS) pursued its work w ith respect to the question of the types of 
measures it would address in creating the disciplines in the accountancy sector.  For the avoidance of 
any doubt, it is emphasised that this Note has no legal status.  
2. In the course of work to develop multilate ral disciplines on domestic regulation in the 
accountancy sector, pursuant to paragraph 4 of Article VI of the GATS, the WPPS addressed a wide 
range of regulatory measures which have an impact  on trade in accountancy services. In discussing 
the structure and content of the new disciplines, it became clear that some of these measures were 
subject to other legal provisions in the GATS, most notably Articles XVI and XVII.  It was observed that the new disciplines developed under Article VI:4  must not overlap with other provisions already 
existing in the GATS, including Articles XVI and XV II, as this would create legal uncertainty.  For 
this reason, a number of the suggestions fo r disciplines were excluded from the text. 
3. Although it was not in the mandate of the WPPS to provide an interpretation of GATS 
provisions, the important relationship between th e new disciplines and Articles XVI and XVII was 
noted.  While these two Articles relate to the sch eduling of specific commitments on measures falling 
within their scope, the disciplines developed under Ar ticle VI:4 aim at ensuring that other types of 
regulatory measures do not create unnecessary barriers to trade.  It has been noted that Article XVI 
(Market Access) covers the categories of measures refe rred to in paragraph 2 (a) to (f), whether or not 
any discrimination is made in their application be tween domestic and foreign suppliers.  Article XVII 
(National Treatment) captures within its scope  any measure that discriminates - whether de jure  or de 
facto  - against foreign services or service suppliers in  favour of like services or service suppliers of 
national origin. A  Member scheduling commitments under Articles XVI and XVII has the right to 
maintain limitations on market access and national tr eatment and inscribe them in its schedule.  On 
the other hand, the disciplines to be developed unde r Article VI:4 cover domes tic regulatory measures 
which are not regarded as market access limita tions as such, and which do not in principle 
discriminate against foreign suppliers.  They are therefore not subject to scheduling under Articles XVI and XVII.  However, it is also rec ognized that for some categories of measures the 
determination as to whether an individual measure falls under Article VI:4 disciplines or is subject to 
scheduling under Article XVII will require careful consideration. 
4. The following types of measures affecting trad e in accountancy services were raised by some 
Members as examples of those which may be subject to negotiation and scheduling under Articles XVI and XVII: S/L/92 
Page 26  
 
 * Restrictions relating to the number of forei gn accountants that can be employed, the number 
of new licences to be issued, the legal form of  establishment and the ownership of firms.   
 * Discriminatory requirements and procedures re lating to the licensing of foreign individuals 
and the establishment of natural persons a nd legal persons in the accountancy sector, 
including the use of foreign and  international firm names.  Discriminatory elements which set 
prior conditions unrelated to the ability of the supplier to provide the service when preparing, 
adopting or applying licensing requirements. 
 * Discriminatory residency requirements or requirements for citizenship, including those 
required for sitting examinations related to obtaining a licence to practice. Discriminatory 
requirements for membership of a particul ar professional body as a prior condition for 
application. 
 * Discriminatory treatment of applications fro m foreign service suppliers vis-à-vis domestic 
applications including:  criteria relating to edu cation, experience, examinations and ethics;  
the overall degree of difficulty when testing competence of applicants ;  the need for in-
country experience before sitting examinations.  
 5. The above mentioning of these types of measures does not prejudge future negotiations, 
which are mandated under Article XIX of the GATS. 
 
__________  S/L/92 
 Page 27 
 
 
 Attachment 5 
 
WORLD TRADE  
ORGANIZATION  RESTRICTED 
S/GBT/W/2/Rev.1  
16 January 1997 
 (97-0173) 
Group on Basic Telecommunications  
   
Note by the Chairman 
 
Revision 
   It has been suggested by a number of delegati ons that it might be helpful to produce a brief 
and simple note on assumptions applicable to the sch eduling of commitments in  basic telecoms.  The 
purpose of the attached note is to assist de legations in ensuring the transparency of their 
commitments and to promote a better understanding of the meaning of commitments.  This note is not 
intended to have or acquire any binding legal status.  
  
NOTES FOR SCHEDULING BASIC TELECOM SERVICES COMMITMENTS 
  1. Unless otherwise noted in the sector column , any basic telecom service listed in the sector 
column: 
 
(a) encompasses local, long distance and inte rnational services for public and non-public 
use; 
 
(b) may be provided on a facilities-basis or by resale;  and 
 
(c) may be provided through any means of technology (e.g., cable
1, wireless, satellites). 
 2. Subsector (g) --private leased circuit services -- involves the ability of service suppliers to sell 
or lease any type of network capacity for the suppl y of services listed in any other basic telecom 
service subsector unless otherwise noted in the sector column.  This would include capacity via cable, 
satellite and wireless network.  3. In view of points 1 and 2 above, it should not be necessary to  list cellular or mobile services 
as a separate subsector. However,  a number of Me mbers have done so, and a number of offers have 
commitments only in these subsectors.  Therefore, in order to avoid extensive changes in schedules, it 
would seem appropriate for Members to main tain separate entries for these subsectors. 
 
__________  
                                                      
1 Including all types of cable. S/L/92 
Page 28  
 
 Attachment 6  
 
WORLD TRADE  
ORGANIZATION  RESTRICTED 
S/GBT/W/3  
3 February 1997 
 (97-0415) 
Group on Basic Telecommunications Original:  English 
   
CHAIRMAN'S NOTE 
 
Market Access Limitations on Spectrum Availability 
  
 Many Members have entries in the market access column of their schedules indicating that 
commitments are "subject to availability of spectrum/ frequency" or similar wording.  In light of the 
physical nature of spectrum and the constraints inhe rent in its use, it is understandable that Members 
may have sought to rely on these words to adequa tely protect legitimate spectrum management 
policies.  There is, however, doubt that words such as "subject to availability of spectrum/frequency" 
as listed in the market access column of many  Members' schedules achieve that objective. 
 
 Spectrum/frequency management is not, per se , a measure which needs to be listed under 
Article XVI.  Furthermore under the GATS each Member has the right to exercise spectrum/frequency management, which may affect  the number of service suppliers, provided that 
this is done in accordance with Article VI and othe r relevant provisions of the GATS.  This includes 
the ability to allocate frequency bands taking into account existing and future needs.  Also, Members 
which have made additional commit ment in line with the Reference Paper on regulatory principles are 
bound by its paragraph 6.   Therefore, words such as "subject to ava ilability of spectrum/frequency" are unnecessary and 
should be deleted from Members' schedules. 
 
 
__________ 
  S/L/92 
 Page 29 
 
 
 Attachment 7  
 
1311 12 April 1995 
 Negotiating Group on Basic Telecommunications 
 Informal Note by the Secretariat 
  
DRAFT MODEL SCHEDULE OF COMMITMENTS ON 
BASIC TELECOMMUNICATIONS 
  1. As requested by the Chairman at the meeting of 27-28 February 1995, the Secretariat has 
prepared a revision of the draft model schedule fo r further discussion and elaboration at subsequent 
meetings of the Negotiating Group on Basic Telecomm unications.  As further agreement is obtained 
among participants on any outstanding elements of  the draft model schedule, the Secretariat can 
continue to provide updated versions of the model to assist participants in the drafting of their offers 
and final schedules.  
2. Only four minor and non-substantive adjust ments have been made to the draft model 
schedule as it appeared in Negotiations on Basic Telecommunications  (TS/NGBT/W/1/Rev.1, 
10 June 1994).  These are as follows:  
(i) the paragraph preceding the table format, concerning the provision of 
information regarding the regulatory environment for reasons of transparency has been deleted.  Most such informatio n has been or is being provided in the 
context of participants' responses to the Questionnaire on Basic 
Telecommunications  (S/NGBT/W/3, 15 July 1994);  
(ii) for clarity, a complete list of the telecommunications services subsectors 
from the Services Sectoral Classification List  (MTN.GNS/W/120, 
10 July 1991), previously referred to in  the model as (a)-(g) and (o), has been 
listed in the sector or subsector column;  
(iii) the reference to "modes of delivery" h as been changed to "modes of supply" 
and has been moved to the top of the table so as to be consistent with the 
terminology and format used in the final schedules of commitments resulting from the Uruguay Round;  and  
(iv) the footnote referring to an emerging c onsensus on the use of the positive list 
approach in scheduling the commitment s has been deleted as there has been 
no apparent outstanding disag reement on this point.  
3. Regarding elements of this draft model schedul e which have been left unchanged, it may be 
useful to recall the possible implication of certa in issues for the continued drafting process.  These 
include, but are not limited to, the following:   
(i) many of the remaining footnotes refer to outstanding issues now under 
discussion, as further described in the Review of Outstanding Issues 
(TS/NGBT/W/2, 8 July 1994) and the Repor ts of previous meetings of the 
Group.  The footnotes have been retained  since the issues to which they refer 
are not yet resolved.  As resolution of the issues is achieved, it would be S/L/92 
Page 30  
 
 possible to delete such footnotes and, in  some cases, make relevant changes 
to the model; 
(ii) the model's reference to 2.C(o) Ot her services is, and should probably 
remain, open ended.  However, it may be useful to draw from "other" basic services cited in participants' responses to the Questionnaire on Basic 
Telecommunications
1, in order to furnish the model with some examples of 
"other" basic telecommunications on which commitment might be undertaken; 
(iii) the examples of measures listed in  the model under the columns on 
limitations on market access and on national treatment may not be complete 
and may be further elaborated as a result of discussions on limitations 
relevant to the modes of supply for ba sic telecommunications (see also the 
informal note by the Secretariat on Modes of Supply and Market access 
Limitations (14 February 1995).  For example, mode 2 in both columns and 
mode 4 under national treatment in th e model currently list no examples;  
(iv) as currently drafted, the additional co mmitments column of the draft model 
schedule contains entries referring to areas of regulation in which some participants believe that additional co mmitments may be sought.  Most of 
these entries do not yet specify any actual examples of how additional commitments might be drafted in the regulatory areas noted.  
4. With regard to techniques to be used in the drafting of offers and schedules of commitments 
on basic telecommunications, the draft model schedule entails few, if any, departures from the 
techniques recommended in Scheduling of Initial Commitments in Trade in Services:  Explanatory 
Note (MTN.GNS/W/164, 3 September 1993 and Add.1, 30 November 1993).  However, for 
additional clarity of commitments in the telecommunications sector, the model provides some additional scheduling tools not addressed in the Explanatory Note .  These include the list of 
"categories" that may be used in conjunction with  entries in the sector or subsectors column and the 
list of possible areas of additional commitments.  How these tools could be used to clarify the 
drafting and hence the understanding of offe rs/schedules may be viewed as follows:   
(i) the "categories" are intended to supplemen t, where relevant to a participant's 
telecommunications regime, the listing of subsectors 2.C(a)-(g)&(o).  Using a "positive list" approach to scheduling,  the combined use of subsectors and 
categories would mean, for example, that a participant could list "a.  Voice 
telephone services:  on a resale basis", along with any applicable limitations, as a commitment and might not list "Voice telephone services:  facilities based", thus offering no commitment on the latter.  Also, "a.  Voice telephone services:  wire based" and "a.  Voice telephone services:  radio based" might 
be listed separately in a schedule where different sets of limitations apply to 
each;  
(ii) whether a participant undertakes partic ular additional commitments and how 
such a commitment would be formulated will be likely to depend on the 
                                                      
1 Some such examples might include:  paging services, satellite transmission services, intra-corporate 
communications, video dialt one, wireless access, fixed line access, anal ogue/digital cellular mobile networks 
and services, PCS networks and services, mobile data se rvices, international switching and other international 
gateway facilities such as satellite earth stations, domestic/international satellite services and satellite 
links/capacity.   S/L/92 
 Page 31 
 
 
 regime concerned and the agreed resu lts of bilateral negotiations and/or 
multilateral discussions.  For example, pa rticipants that agree to undertake 
additional commitments on establishing or maintaining the separation of regulatory and operational functions mi ght adopt a common formulation for 
such commitments.  Alternatively, a regime that has posed a particular 
problem for its trading partners with respect to, for example, assignment or 
allotment of radio frequencies might inscribe a unique and appropriately drafted additional commitment as a result of bilateral negotiations.   
 S/L/92 
Page 32 
DRAFT      MODEL SCHEDULE OF COMMITMENT S ON BASIC TELEC OMMUNICATIONS 
 
    Modes of Supply:1     1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons 
Sector or Sub-Sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
2.C.TELECOMMUNICATION SERVICES 
   ( U N C P C )  
a. Voice telephone services  7521 
b. Packet-switched data transmission     services   7523** 
c. Circuit-switched data transmission 
    services   7523** 
d. Telex services   7523** 
e. Telegraph services  7522 f. Facsimile services 7521**+7529** 
g. Private leased circuit  
    services  7522**+7523** and o. Other
b 
 Types of measures to be listed:c 
 
1) e.g., Quantitative 
limitations/needs tests applied to the number of service suppliers 
(incl. monopolies, duopolies, etc.) 
total value of transactions, total 
number of operations or quantity of 
output.  Types of measures to be listed:  
 
1) e.g., Preferences given to domestic 
suppliers or restrictions imposed on foreign suppliers in the allotment of 
frequencies.  Types of measures relevant to 
possible undertakings:  
(Commitments on measures not 
subject to scheduling under Articles XVI and XVII, including 
but not limited to those regarding 
qualifications, standards, or 
licensing requirements or licensing 
procedures and other domestic regulations that are otherwise 
consistent with Article VI and the 
Annex on Telecommunications.) 
Relevant categories: 
dLocal/long distance/international service 
 - wire-based 
 - radio-based  - on a resale basis 
 - facilities-based 
 - for public use  - for non-public use 
 2) 2) e.g., Separation of regulatory and 
operational functions;  
 
Safeguards against anti-competitive practices (i.e., of monopolies and 
dominant providers);  
 
 _________________________________ 
1.There may be a need to determine whether any telecom-specifi c clarifications regarding modes of supply are required.  
b. Refers to services mentioned in the Services Sectoral Classification List (MTN.GNS/W/120, 10 July 1991) which is  considered as an illustrative list.  
c It has been noted that there is a need for further discussion of measures related to international agreements between operator s and the applicability of the 
Agreement to such measures. 
d. Depending on the services being offered or on the limitations existing in the regulatory regime concerned, the specific commit ments on these services may be 
subdivided in to the categories as noted.  
  S/L/92
 Page 33 
    Modes of Supply:e        1) Cross-border supply  2) Consumption abroad  3) Commercial presence  4) Presence of natural persons 
Sector or Sub-Sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
2.C.(a) through (g), and (o) 
(continued) 3) e.g., Quantitative 
limitations/needs tests applied to the number of service suppliers 
(incl. monopolies, etc.), total value 
of transactions or assets, total number of operations or quantity of 
output;  
 
Quantitative limitation on the 
number of available frequencies to be allotted to foreign service 
suppliers; 
f 
 Restrictions or requirements 
regarding the type of legal entity 
permitted to supply the services (also, a requirement of certain 
forms of commercial presence 
could rule out cross-border supply);  
Limits on foreign equity 
participation.   
4) e.g., Limitations/needs test 
applied to the total number of natural persons that may be 
employed.  3) e.g., Preferences given to domestic 
suppliers or restrictions imposed on foreign suppliers in the allotment of 
frequencies;   
  
 
 
Limitations on the nationality or 
residency of directors or board members;  
 
 Restrictions on foreign ownership of 
land, or foreign ownership of facilities. 
  
 
  
 
  
4) Procedures or requirements related 
to
g:  
 
 - licensing 
 - allotment of radio frequencies  - numbering and identification 
codes 
 - type approval  
 - interconnection;  
  
 
 Pricing related measures, e.g. cost-
oriented pricing
g; 
 Participation in the standards-
setting process, including review 
and comment prior to adoption of new standards; 
 
Rights of way for the construction of infrastructure.
g 
 
 _________________________________ 
e. There may be a need to determine whether any telecom-specifi c clarifications regarding modes of delivery are required.  
f. This example is a discriminatory limitation.  Some participan ts consider non-discriminatory limitations on the number of servi ce suppliers that are established 
strictly for technical reasons (e.g. availability of frequency ba nds for radio-based services) to be covered by the disciplines  of Article VI, rather than by Article XVI.  This 
is not the view of all participants.  
 g Further discussion is required to determine whether these measures would need to be addressed in the context of the negotiatio ns;  if so, whether they are 
adequately covered by other provisions of the Agreement or whether they need to be addressed as additional commitments. S/L/92 
Page 34  
 
 Attachment 8  
 
WORLD TRADE  
ORGANIZATION  RESTRICTED 
MTN.GNS/W/120 
10 July 1991  
 (98-0000) 
 Special Distribution 
   
 
SERVICES SECTORAL CLASSIFICATION LIST 
 
Note by the Secretariat 
 
 
 The secretariat indicated in its  informal note containing the draf t classification list (24 May 1991) 
that it would prepare a revised version based on comments from participants.  The attached list incorporates, to the extent possible, such comments.  It could, of co urse, be subject to further modification in the light of 
developments in the services negot iations and ongoing work elsewhere.  
 
 
_______________ 
  S/L/92 
 Page 35 
 
 
 SERVICES SECTORAL CLASSIFICATION LIST 
 
 SECTORS AND SUB-SECTORS CORRESPONDING CPC 
 
1. BUSINESS SERVICES  Section B 
 
A. Professional Services 
a. Legal Services  861 b. Accounting, auditing and bookeeping services  862 
c. Taxation Services  863 
d. Architectural services  8671 e. Engineering services  8672 f. Integrated engineering services  8673 g. Urban planning and landscape  8674 
   architectural services 
h. Medical and dental services  9312 i. Veterinary services  932 j. Services provided by midwives, nurses,  physiotherapists and para -medical personnel  93191 
k. Other 
 
B. Computer and Related Services 
a. Consultancy services  related to the  841 
  installation of computer hardware 
b. Software implemen tation services  842 
c. Data processing services  843 
d. Data base services  844 e. Other   845+849  C. Research and Development Services 
a. R&D services on natural sciences  851 
b. R&D services on social sc iences and humanities  852 
c. Interdisciplinary R&D services  853  D. Real Estate Services 
a. Involving own or leased property  821 
b. On a fee or contract basis  822 
 E. Rental/Leasing Services without Operators 
a. Relating to ships  83103 b. Relating to aircraft  83104 c. Relating to other transport equipment  83101+83102+83105 
d. Relating to other machinery and equipment  83106-83109 
e. Other   832  F. Other Business Services 
a. Advertising services  871 
b. Market research and public opinion  864 
  polling services  c. Management consulting service  865 d. Services related to  man. consulting   866 
e. Technical testing and analysis serv.  8676 S/L/92 
Page 36  
 
 f. Services incidental to agriculture, hunting and  881 
  forestry g. Services incidental to fishing  882 h. Services incidental to mining  883+5115 i. Services incidental to manufacturing  884+885 
    (except for 88442) 
j. Services incidental to energy distribution  887 k. Placement and supply serv ices of Pe rsonnel  872 
l. Investigation and security  873 m. Related scientific an d technical consulting  8675 
  services 
n. Maintenance and repair of equipment     (not including maritime vessels, aircraft  633+ 
  or other transport equipment)  8861-8866  o. Building-cleaning services  874 
p. Photographic services  875 
q. Packaging services  876 r. Printing, publishing  88442  s. Convention services  87909
* 
t. Other   8790  
2. COMMUNICATION SERVICES 
 
A. Postal services  7511 
 B. Courier services  7512 
 C. Telecommunica tion services 
a. Voice telephone services  7521 
b. Packet-switched data transmission services  7523** 
c. Circuit-switched data transmission services  7523** 
d. Telex services  7523** 
e. Telegraph services  7522 
f. Facsimile services  7521**+7529** g. Private leased circ uit services  7522**+7523** 
h. Electronic mail  7523** i. Voice mail  7523** 
j. On-line information and data base retrieval  7523** 
k. electronic data interchange (EDI)  7523** l. enhanced/value-added facs imile services, incl.  7523** 
 store and forward, store and retrieve m. code and protocol conversion  n.a.  n. on-line information and/or data 
 processing (incl.transaction processing)  843** 
o. other   
                                                      
     *The (*) indicates that the service specified is a component of a more aggregated CPC item specified 
elsewhere in this classification list. 
     ** The (**) indicates that the service specified constitutes only a part of the total range of 
activities covered by the CPC concordance (e.g. voi ce mail is only a component of CPC item 7523).  S/L/92 
 Page 37 
 
 
 D. Audiovisual services 
a. Motion picture and video tape production and  9611 
 distribution services b. Motion picture projection service  9612  c. Radio and television services  9613  
d. Radio and television tr ansmission services  7524  
e. Sound recording  n.a. f. Other  E. Other 
 3. CONSTRUCTION AND RELATE D ENGINEERING SERVICES  
 
A. General construction work for buildings   512 
 
B. General construction work for civil engineering   513 
 
C. Installation and as sembly work  514+516 
 
D. Building completion and finishing work  517 
 
E. Other    511+515+518 
 
4. DISTRIBUTION SERVICES     
 A. Commission agen ts' services  621 
 
B. Wholesale trade services        622 
 C. Retailing services  631+632 
    6111+6113+6121  
D. Franchising  8929 
 
E. Other 
 5. EDUCATIONAL SERVICES 
 A. Primary education services  921 
 B. Secondary education services  922 
 C. Higher education services  923 
 D. Adult education  924 
 E. Other education services  929 
 
6. ENVIRONMENTAL SERVICES 
 
A. Sewage services  9401 
 B. Refuse disposal services  9402 S/L/92 
Page 38  
 
 C. Sanitation and si milar services  9403 
 
D. Other 
 7. FINANCIAL SERVICES 
  A. All insurance and insura nce-related services   812** 
a. Life, accident and hea lth insurance services  8121 
b. Non-life insurance services  8129c. Reinsurance and retrocession  81299* 
d. Services auxiliary to insurance (including 
 broking and agency services)  8140   B. Banking and other financial services 
 (excl. insurance) 
a. Acceptance of deposits an d other repayable funds  81115-81119  
 from the public b. Lending of all types, incl., inter alia, consumer  8113   credit, mortgage credit, fa ctoring and financing of  
 commercial transaction  c. Financial leasing  8112  
d. All payment and money transmission services  81339**  
e. Guarantees and commitments  81199**  f. Trading for own account or for account of customers,   
 whether on an exchange, in an over-the-counter     market or otherwise, the following:   
 - money market instruments (cheques, bills,  81339**  
   certificate of deposits, etc.)     - foreign exchange  81333  - derivative products incl., but not limited to,  81339**      futures and options  - exchange rate and intere st rate instruments,  81339**  
    inclu. products such as swaps, forward rate agreements, etc.   
 - transferable securities  81321* 
 - other negotiable instruments and financial  81339**     assets, incl. bullion g. Participation in issues  of all kinds of  8132  
 securities, incl. under- writing and placement  
 as agent (whether publicly or privately) and   provision of service related to such issues  h. Money broking  81339**  i. Asset management, such as cash or portfolio  8119+**  management, all forms of collective  81323* 
 investment management, pension fund 
 management, custodial depository and   trust services j. Settlement and clearing se rvices for financial  81339**   
 assets, incl. securities, derivative products, or  81319** 
 and other negotiable instruments 
k. Advisory and other auxiliary financial  8131 
 services on all the activities listed in  or  8133  Article 1B of MTN.TNC/W/50, incl. credit   reference and analysis, investment and   S/L/92 
 Page 39 
 
 
  portfolio research and advice, advice on  
 acquisitions and on corporate restructuring and strategy l. Provision and transfer of financial information,  8131  
 and financial data pr ocessing and related  
 software by providers of  other financial services 
 
C. Other 
 8. HEALTH RELATED AND SOCIAL SERVICES      
 (other than those listed under 1.A.h-j.)     
 
A. Hospital services  9311 
 B. Other Human Health Services  9319 
   (other than 93191) 
 
C. Social Services  933 
 D. Other 
 9. TOURISM AND TRAVEL RELATED SERVICES 
 A. Hotels and restaurant s (incl. catering)  641-643 
 
B. Travel agencies and t our operators services  7471 
 
C. Tourist guides services  7472  
 
D. Other     
 10. RECREATIONAL, CULTURAL AND SPORTING SERVICES 
 (other than audiovisual services) 
 
A. Entertainment services (including theatre, live  
 bands and circus services)  9619      B. News agency services  962 
 C. Libraries, archives, museums and other 
 cultural services  963 
 D. Sporting and other re creational services  964 
 
E. Other 
 
11. TRANSPORT SERVICES 
 A. Maritime Transport Services 
a. Passenger transportation  7211 b. Freight transportation  7212 c. Rental of vessels with crew  7213 d. Maintenance and re pair of vessels  8868** 
e. Pushing and towing services  7214 S/L/92 
Page 40  
 
 f. Supporting services for maritime transport  745** 
 B. Internal Waterways Transport 
a. Passenger transportation  7221 b. Freight transportation  7222 
c. Rental of vessels with crew  7223 
d. Maintenance and re pair of vessels  8868** 
e. Pushing and towing services  7224 f. Supporting services for internal waterway  745**      transport 
 
C. Air Transport Services 
a. Passenger transportation  731 b. Freight transportation  732 c. Rental of aircraft with crew  734 
d. Maintenance and repa ir of aircraft  8868** 
e. Supporting services for air transport  746  D. Space Transport  733 
 E. Rail Transport Services 
a. Passenger transportation  7111 b. Freight transportation  7112 c. Pushing and towing services  7113 d. Maintenance and repair of rail transport equipment  8868** e. Supporting services for ra il transport services  743 
 
F. Road Transport Services 
a. Passenger transportation  7121+7122 b. Freight transportation  7123 c. Rental of commercial ve hicles with operator  7124 
d. Maintenance and repair of road transport  6112+8867     
 equipment 
e. Supporting services for ro ad transport services  744
 G. Pipeline Transport 
a. Transportation of fuels  7131 
b.  Transportation of other goods  7139 
 H. Services auxiliary to  all modes of transport 
a. Cargo-handling services  741 
b. Storage and warehouse services  742 c. Freight transport agency services  748 
d. Other   749
 I. Other Transport Services  
 12. OTHER SERVICES NOT INCLUDED ELSEWHERE  95+97+98+99 
 
 
__________