RESTRICTEDWORLD TRADE
ORGANIZATIONWT/BFA/44
16 December 1999
(99-5456)
Committee on Budget, Finance and Administration
REPORT OF THE COMMITTEE
1. The WTO Committee on Budget, Finance and Administration met on 27 September, 4, 12 and
29 October and 14 December 1999 and have the following recommendations to make to the General
Council for approval1:
I. DIRECTOR-GENERAL'S FINANCIAL REPORT ON THE 1998 ACCOUNTS OF
THE WTO AND REPORT OF THE EXTERNAL AUDITOR THEREON
2. The Committee recommends that the General Council approves the audited accounts
for 1998 and conveys to the external auditor thei r thanks for the valuable assistance provided in
the audit of these accounts.
II. UTILISATION ON 1998 SURPLUS
3. The Committee recommends that the General Council approves the proposal of the
Director-General that the 1998 Surplus amounting to CHF 6,485,316 be utilized :
    CHF
(a) to cover the statutory indemnities due
  to ICITO staff who did not take up
  WTO contracts;  and 4,285,272
(b) to replenish the Appellate Body
Operating Fund 2,200,044
Total 6,485,316
========
III. ASSESSMENT OF ADDITIONAL CONTRI BUTION TO THE 1999 BUDGET AND
ADVANCE TO THE WORKING CAPITAL FUND:  ACCESSION OF ESTONIA TO
THE WTO
4. Consequent to the accession to the WTO of the Government of Estonia (document
WT/BFA/W/36),  the Committee recommends to the General Council that a pro rata  contribution
to the 1999 budget amounting to CHF 9,555 be assessed on this Government.  This assessment,
calculated as from 13 November 1999, is based on an annual contribution of 0.06 per cent,
taking into account the international trade figures  (imports plus exports in goods, services and
intellectual property rights) of Estonia for the years 1995-1997.  Furthermore, on the basis of
the level of the Working Capital Fund of CHF 7,570,931, the Committee recommends to the
General Council to assess an amount of CHF 37,855 on the Government of Estonia as an
advance to the Fund.
                                                     
1 At the time of finalization of this document, one Member was not yet in a position to join the
consensus with regard to point II, utilization of the 1998 Surplus and point IV, Budget estimates for 2000.WT/BFA/44
Page 2
IV. BUDGET ESTIMATES FOR 2000
5. The Committee recommends to the General Council that the Secretariat be authorized
to create a Ministerial Conference Operating Fund into which funds may be transferred in one
year for financing a Ministerial Conference in another year.
6. The Committee submits to the General Co uncil for consideration and approval the
following draft resolution on the expenditure of the World Trade Organization in 2000 and the
ways and means to meet such expenditure.
DRAFT RESOLUTION ON THE REVISED EXPENDITURE OF THE
WORLD TRADE ORGANIZATION IN 2000 AND THE WAYS
AND MEANS TO MEET SUCH EXPENDITURE
The General Council,
HAVING CONSIDERED,
the estimates of expenditure of Secretariat of the World Trade Organization for 2000
(CHF 125,386,460), and for the Appellate Body a nd its Secretariat for 2000 (CHF 2,310,550)
amounting to a total of CHF 127,697,010 as set forth in the schedules annexed to this Resolution.
RESOLVE that,
1. The financing of the amount of CHF 127,697,010 with regard to the Secretariat of the
WTO and the Appellate Body and its Secretariat referred to above shall be as follows:
(a) by contributions from Members, on the basis of an minimum contribution of
0.015 per cent, in the amount of CHF 126,600,000 (Schedule II);  and
(b) by miscellaneous income estimated at CHF 1,097,010 (Schedule III).
2. The contributions of the Members shall be assessed in accordance with the attached
scale of contributions.  Contributions from Members in respect of the 2000 budget are
considered as due and payable in full as at 1 January 2000.
V. ASSESSMENTS ON OBSERVERS
7. The Committee recommends to the Genera l Council that the annual amount to be
assessed on observers be maintained at 0.01 5% of the total assessments made on WTO
Members for that year.
POINTS FOR DECISION: Paragraphs 2, 3, 4, 5, 6 and 7.WT/BFA/44
Page 3
SCHEDULE I - A
2000 PROPOSED REVISED BUDGET FOR THE WTO SECRETARIAT
P
A
R
TSECTION ORIGINAL
ESTIMATES
CHFDECREASES
CHFREVISED
ESTIMATES
CHF
A 1. Staff (Work/ years)
(a)  Salary 59,114,700 (590,500) 58,524,200
(b)  Pensions 11,938,450 (43,500) 11,894,950
(c)  Other Common staff costs 11,286,050 (907,900) 10,378,150
2. Temporary Assistance 9,876,850 (50,000) 9,826,850
B 3 Communications
(a) Telecommunications 386,000 386,000
(b) Postage charges 1,277,000 (50,000) 1,227,000
4 Building Facilities
(a) Rental 26,500 26,500
(b) Utilities 1,553,000 (5,000) 1,548,000
(c) Maintenance and Insurance 920,000 (40,000) 880,000
5. Permanent Equipment 4,004,550 (705,300) 3,299,250
6. Expendable Equipment 1,265,070 (65,000) 1,200,070
7. Contractual Services
(a)  Reproduction 1,272,000 (5,000) 1,267,000
(b)Office Automation/Informatics 2,401,390 (303,300) 2,098,090
(c)  Other 357,000 357,000
C 8. Staff Overhead Costs
(a)  Training 402,000 (27,000) 375,000
(b)  Insurance 1,065,000 (31,000) 1,034,000
(c)  Joint Services 538,000 (25,000) 513,000
(d)  Miscellaneous 42,000 (2,500) 39,500
9. Missions
(a) Official 1,170,000 1,170,000
(b)Technical Cooperation 741,000 741,000
10. Trade Policy Training Courses 1,530,000 (90,000) 1,440,000
11. Contribution to ITC 14,555,500 (355,600) 14,199,900
12. Various
(a) Representation and Hospitality 258,000 258,000
(b) Dispute Settlement Panels 1,010,000 1,010,000
(c) Permanent Group of Experts/
Arbitration under GATS53,050 (23,050) 30,000
(d) Appellate Body 0
(e) Library 560,000 (5,000) 555,000
(f) Publications 225,000 (22,000) 203,000
(g) Public Information Activities 267,000 (5,000) 262,000
(h) External Auditors 32,000 32,000
(i) Ministerial Meeting 400,000 400,000
(j) ISO 64,000 64,000
(k) Other 47,000 47,000
13. Unforeseen Expenditure 100,000 100,000
128,738,110 (3,351,650) 125,386,460WT/BFA/44
Page 4
SCHEDULE I - B
2000 PROPOSED REVISED BUDGET FOR THE APPELLATE BODY AND ITS SECRETARIAT
P
A
R
TSECTION ORIGINAL
ESTIMATES
CHFDECREASES
CHFREVISED
ESTIMATES
CHF
A 1. Staff (Work/ years)
(a)  Salary 1,178,800 1,178,800
(b)  Pensions 229,800 229,800
(c)  Other Common staff costs 183,550 183,550
2. Temporary Assistance 18,000 18,000
B 3. Communications
(a)  Telecommunications 6,500 6,500
(b)  Postal Charges 0
4. Building Facilities
(a)  Rental 0
(b)  Utilities 0
(c)  Maintenance and Insurance 0
5. Permanent Equipment 41,250 (10,000) 31,250
6. Expendable Equipment 22,350 (5,000) 17,350
7. Contractual Services
(a)  Reproduction 20,000 (5,000) 15,000
(b)Office Automation/Informatics 0
(c)  Other 0
C 8. Staff Overhead Costs 0
(a)  Training 0
(b)  Insurance 0
(c)  Joint Services 0
(d)  Miscellaneous 2,000 2,000
9. Missions
(a)  Official 9,000 9,000
(b)  Technical Cooperation 0
10. Trade Policy Training Courses 0
11. Contribution to ITC 0
12. Various
(a)  Representation and Hospitality 1,000 1,000
(b)  Dispute Settlement Panels 0
(c)  Permanent Group of Experts/
Arbitration under GATS0
(d)  Appellate Body Members 615,200 615,200
(e)  Library 0 3,100
(f)  Publications 0
(g)  Public Information Activities 0
(h)  External Auditors 0
(i)  Ministerial Meeting 0
(j)  ISO 0
(k)  Other 3,100
13. Unforeseen Expenditure 0
2,330,550 (20,000) 2,310,550WT/BFA/44
Page 5
SCHEDULE II
PROPOSED REVISED SCALE OF CONTRIBUTIONS FOR 2000
 (Minimum contribution of 0.015 per cent)
MEMBERS1999
CONTRIBUTION2000
CONTRIBUTIONINTEREST
EARNED12000 NET
CONTRIBUTION
CHF % CHF CHF CHF
Angola 72,660 0.061 77,226 - 77,226
Antigua and Barbuda 36,330 0.015 18,990 - 18,990
Argentina 581,280 0.456 577,296 577,296
Australia 1,634,850 1.302 1,648,332 (8,365) 1,639,967
Austria 1,901,270 1.505 1,905,330 (10,074) 1,895,256
Bahrain 96,880 0.076 96,216 (471) 95,745
Bangladesh 108,990 0.099 125,334 - 125,334
Barbados 36,330 0.019 24,054 (77) 23,977
Belgium 3,536,120 2.850 3,608,100 (17,089) 3,591,011
Belize 36,330 0.015 18,990 (137) 18,853
Benin 36,330 0.015 18,990 (138) 18,852
Bolivia 36,330 0.025 31,650 31,650
Botswana 48,440 0.039 49,374 (349) 49,025
Brazil 1,005,130 1.028 1,301,448 1,301,448
Brunei Darussalam 48,440 0.047 59,502 (188) 59,314
Bulgaria 133,210 0.103 130,398 (81) 130,317
Burkina Faso 36,330 0.015 18,990 18,990
Burundi 36,330 0.015 18,990 18,990
Cameroon 36,330 0.029 36,714 36,714
Canada 4,735,010 3.901 4,938,666 (23,494) 4,915,172
Central African Republic 36,330 0.015 18,990 18,990
Chad 36,330 0.015 18,990 18,990
Chile 411,740 0.335 424,110 (974) 423,136
Colombia 302,750 0.262 331,692 (1,279) 330,413
Congo 36,330 0.026 32,916 32,916
Costa Rica 72,660 0.069 87,354 87,354
Côte d’ Ivoire 84,770 0.068 86,088 (262) 85,826
Cuba 60,550 0.054 68,364 (193) 68,171
Cyprus 72,660 0.059 74,694 (344) 74,350
Czech Republic 581,280 0.507 641,862 (3,120) 638,742
Democratic Republic of the
Congo48,440 0.020 25,320 25,320
Denmark 1,211,000 1.019 1,290,054 (6,712) 1,283,342
Djibouti 36,330 0.015 18,990 18,990
Dominica 36,330 0.015 18,990 (22) 18,968
Dominican Republic 121,100 0.109 137,994 137,994
Ecuador 108,990 0.089 112,674 112,674
Egypt 314,860 0.265 335,490 (1,084) 334,406
El Salvador 48,440 0.049 62,034 (176) 61,858
Estonia 0 0.062 78,492 78,492
European Communities - 0.000 0 0
Fiji 36,330 0.018 22,788 (174) 22,614
Finland 896,140 0.719 910,254 (3,210) 907,044
France 7,266,000 5.807 7,351,662 (29,333) 7,322,329
Gabon 48,440 0.037 46,842 46,842
Gambia 36,330 0.015 18,990 18,990WT/BFA/44
Page 6
MEMBERS1999
CONTRIBUTION2000
CONTRIBUTIONINTEREST
EARNED12000 NET
CONTRIBUTION
CHF % CHF CHF CHF
Germany 12,315,870 9.693 12,271,338 (37,869) 12,233,469
Ghana 36,330 0.032 40,512 (80) 40,432
Greece 399,630 0.331 419,046 (1,339) 417,707
Grenada 36,330 0.015 18,990 (7) 18,983
Guatemala 60,550 0.055 69,630 (165) 69,465
Guinea 36,330 0.015 18,990 18,990
Guinea-Bissau 36,330 0.015 18,990 18,990
Guyana 36,330 0.015 18,990 (158) 18,832
Haiti 36,330 0.015 18,990 (60) 18,930
Honduras 36,330 0.034 43,044 (144) 42,900
Hong Kong, China 4,626,020 3.623 4,586,718 (21,613) 4,565,105
Hungary 351,190 0.390 493,740 (1,955) 491,785
Iceland 48,440 0.041 51,906 (236) 51,670
India 884,030 0.830 1,050,780 1,050,780
Indonesia 1,223,110 0.959 1,214,094 (3,526) 1,210,568
Ireland 920,360 0.961 1,216,626 (4,180) 1,212,446
Israel 641,830 0.550 696,300 (3,138) 693,162
Italy 5,982,340 4.732 5,990,712 (25,204) 5,965,508
Jamaica 60,550 0.057 72,162 (209) 71,953
Japan 9,167,270 7.214 9,132,924 (22,770) 9,110,154
Kenya 60,550 0.052 65,832 (202) 65,630
Korea, Republic of 3,003,280 2.653 3,358,698 (4,438) 3,354,260
Kuwait 290,640 0.216 273,456 (286) 273,170
Kyrgyz Republic 36,330 0.015 18,990 18,990
Latvia 0 0.052 65,832 65,832
Lesotho 36,330 0.015 18,990 18,990
Liechtenstein 36,330 0.028 35,448 (181) 35,267
Luxembourg 266,420 0.285 360,810 (1,197) 359,613
Macau 72,660 0.063 79,758 (405) 79,353
Madagascar 36,330 0.015 18,990 (44) 18,946
Malawi 36,330 0.015 18,990 18,990
Malaysia 1,428,980 1.476 1,868,616 (908) 1,867,708
Maldives 36,330 0.015 18,990 (82) 18,908
Mali 36,330 0.015 18,990 18,990
Malta 60,550 0.051 64,566 (276) 64,290
Mauritania 36,330 0.015 18,990 18,990
Mauritius 48,440 0.043 54,438 (211) 54,227
Mexico 1,889,160 1.975 2,500,350 (1,503) 2,498,847
Mongolia 36,330 0.015 18,990 (161) 18,829
Morocco 193,760 0.162 205,092 (546) 204,546
Mozambique 36,330 0.015 18,990 18,990
Myanmar, Union of 36,330 0.015 18,990 (137) 18,853
Namibia 36,330 0.030 37,980 (127) 37,853
Netherlands, Kingdom of the 4,371,710 3.449 4,366,434 (19,567) 4,346,867
New Zealand 363,300 0.291 368,406 (1,644) 366,762
Nicaragua 36,330 0.017 21,522 21,522
Niger 36,330 0.015 18,990 18,990
Nigeria 230,090 0.229 289,914 (766) 289,148
Norway 1,150,450 0.933 1,181,178 (3,881) 1,177,297WT/BFA/44
Page 7
MEMBERS1999
CONTRIBUTION2000
CONTRIBUTIONINTEREST
EARNED12000 NET
CONTRIBUTION
CHF % CHF CHF CHF
Pakistan 217,980 0.197 249,402 249,402
Panama 157,430 0.133 168,378 168,378
Papua New Guinea 48,440 0.042 53,172 (112) 53,060
Paraguay 60,550 0.047 59,502 59,502
Peru 157,430 0.144 182,304 (27) 182,277
Philippines 496,510 0.667 844,422 (10) 844,412
Poland 690,270 0.644 815,304 (2,763) 812,541
Portugal 775,040 0.604 764,664 (2,958) 761,706
Qatar 72,660 0.055 69,630 (249) 69,381
Romania 205,870 0.179 226,614 (712) 225,902
Rwanda 36,330 0.015 18,990 18,990
St. Kitts and Nevis 36,330 0.015 18,990 (124) 18,866
Saint Lucia 36,330 0.015 18,990 (135) 18,855
St.Vincent and the Grenadines 36,330 0.015 18,990 (38) 18,952
Senegal 36,330 0.023 29,118 (105) 29,013
Sierra Leone 36,330 0.015 18,990 18,990
Singapore 2,845,850 2.431 3,077,646 (9,845) 3,067,801
Slovak Republic 242,200 0.214 270,924 (1,037) 269,887
Slovenia 217,980 0.178 225,348 (712) 224,636
Solomon Islands 36,330 0.015 18,990 18,990
South Africa 653,940 0.561 710,226 (3,237) 706,989
Spain 2,966,950 2.464 3,119,424 (11,649) 3,107,775
Sri Lanka 108,990 0.092 116,472 (463) 116,009
Suriname 36,330 0.015 18,990 (133) 18,857
Swaziland 36,330 0.019 24,054 (165) 23,889
Sweden 1,755,950 1.549 1,961,034 (8,803) 1,952,231
Switzerland 2,034,480 1.777 2,249,682 (9,986) 2,239,696
Tanzania 36,330 0.027 34,182 (13) 34,169
Thailand 1,586,410 1.138 1,440,708 (3,109) 1,437,599
Togo 36,330 0.015 18,990 18,990
Trinidad and Tobago 36,330 0.032 40,512 40,512
Tunisia 169,540 0.136 172,176 (703) 171,473
Turkey 956,690 0.754 954,564 954,564
Uganda 36,330 0.019 24,054 24,054
United Arab Emirates 629,720 0.538 681,108 (70) 681,038
United Kingdom of Great
  Britain and Northern Ireland 7,193,340 6.035 7,640,310 (32,965) 7,607,345
United States of America 18,831,050 15.717 19,897,722 (6,835) 19,890,887
Uruguay 72,660 0.064 81,024 81,024
Venezuela 423,850 0.331 419,046 419,046
Zambia 36,330 0.022 27,852 27,852
Zimbabwe 48,440 0.036 45,576 (161) 45,415
TOTAL 121,100,000 100.000 126,600,000 363,680 126,236,320
1 Interest earned in 1998 under the Early Payment Encouragement Scheme (L/6384) and to be deducted
from the 2000 contribution,WT/BFA/44
Page 8
SCHEDULE III
REVISED ESTIMATES OF MISCELLANEOUS INCOME FOR 2000
ORIGINAL
ESTIMATES
CHFREVISED
ESTIMATES
CHF
Sale of publications 300,000 300,000
Savings on previous year's outstanding obligations 80,000 87,000
Rental of meeting rooms, office space and parking
  At Centre William Rappard to others125,000 125,000
Contributions of Observer Countries 550,000 550,000
Other:
 - Interest on Current Account6,000 20,000
- Various 7,660 15,010
TOTAL 1,068,660 1,097,010
__________