WORLD TRADE WT/BFA/28
15November 1996
ORGANIZATION(96-4872)
Committee onBudget, Finance andAdministration
REPORT OFTHE MEETING HELD ON24SEPTEMBER, 8OCTOBER
AND 13NOVEMBER 1996
Introduction
1. TheCommittee onBudget, Finance andAdministration meton24September, 8October, and
13November 1996 under thechairmanship ofMr.J.Yokota ofJapan. Theterms ofreference and
composition oftheCommittee aresetoutindocument WT/L/44/Rev.1. Theagenda contained in
document WTO/AIR/421 wasadopted.
I. DIRECTOR-GENERAL 'SFINANCIAL REPORT ONTHE 1995 ACCOUNTS OFTHE
GATT/WTO AND REPORT OFTHE EXTERNAL AUDITOR THEREON
2. Amember oftheSecretariat presented theDirector-General 'sFinancial Report onthe1995
Accounts oftheGATT/WTO andtheReport oftheExternal Auditor Thereon (WT/BFA/25). He
explained thatthereport wasbased ontheFinal Position ofthe1995 Budget oftheGATT/WTO
(WT/BFA/23) which presented thebudgetary situation at31December 1995andwhich wasapproved
bytheGeneralCouncilon26June1996(WT/GC/M/12)onarecommendationoftheBudgetCommittee
on2May1996 (WT/BFA/24). Hedrew theattention oftheMembers toparagraphs 7and8ofthe
Director-General 'sFinancial Report onthe1995 Accounts oftheGATT/WTO which indicated that
theGeneral-Council approved transfers ofSwF2,578,715 fromsections onwhich savings occurred
tosections where over-expenditure tookplace. Sections where savings wererecorded were: Section 1:
ProfessionalWorkYears;Section7:PermanentEquipment;Section8:ExpendableEquipment;Section9:
Contractual Services; Section 11:Missions; Section 12:Trade Policy Training Courses; Section 14:
Various. Sections where over-expenditures were incurred were Section 2:Professional Temporary
Assistance; Section 4:General Service Temporary Assistance; Section 5:Communications; Section 6:
Building Facilities; Section 10:StaffOverhead Costs; andSection 17:Centre William Rappard South
Wing. TheSecretariat recalled thattheexcess expenditure waseither dictated bycircumstance beyond
thecontrol oftheSecretariat oralready approved bytheGeneral Council. Thecontributions inarrears
in1995amounted toSwF12,647,278. TheSecretariat alsoremarked thatTrust Fund contributions
hadgained momentum in1995 andthataWTO inventory wasestablished inthesummer of1995.
3. Inreply toanenquiry fromaMember, theSecretariat indicated thatrecommendations ofthe
external auditor hadbeentaken intoconsideration. Theimplementation ofTrust Fund would only
startafterreceipt of75%ofthetotalestimated costoftheactivity ofthefund.
4. TheCommittee recommends thattheGeneral Council approve theaudited accounts for1995
andconvey totheExternal Auditor theirthanks forthevaluable assistance provided intheaudit of
these accounts.WT/BFA/28
Page2
II. WTO SECRETARIAT AND THE APPELLATE BODY AND ITSSECRETARIAT
A. Revised expenditure budget estimates for1997
5. Inthecontextoftheexaminationofthe1997estimates,theSecretariatpresentedthePerformance
Against Budget Report asat31August 1996. Itwasprojected thattotalexpenditure would amount
toapproximately 96%ofthetotalappropriation, leaving projected savings atsome SwF4.7million.
Over-expenditures weremainly foreseen intheTemporary Assistance ofbothProfessional andGeneral
Service categories, common staffcosts ofGeneral Service category, communications, training and
theAppellate Body. These over-expenditures would beoff-set bysavings projected mainly inthesalary
oftheProfessional category, reproduction ofdocumentation, andpublications. Inreply toqueries
from theMembers, theSecretariat explained thatsavings inthesalary oftheProfessional category
were mainly duetothedelay intherecruitment ofthe37newposts created andfinanced asfrom
1January 1996. However, over-expenditures intheTemporary Assistance inboththeProfessional
andGeneral Service categories weremainly duetotherecruitment oftranslators forthepeakperiod
andtypists required fortheclerical work resulting from it.With regard totheover-expenditure in
theAppellate Body, theSecretariat recalled thattheestimate for1997wasnotbased onpastexperience
asthiswasthefirstyearofitsestablishment. Inreply toaquery ontheimplications ofcancellation
ofmeetings already scheduled, theSecretariat indicated that,ifcancellations weregiven atshortnotice,
interpreters recruited forthemeetings inquestion would stillhavetobepaid.
6. ADeputy Director-General highlighted thebudget estimates for1997 (WT/BFA/27) which
amountedtoSwF114,524,750fortheWTOSecretariatActivitiesandSwF4,420,000fortheAppellate
Body anditsSecretariat. FortheWTO Secretariat, theestimates showed amoderate increase of0.24%
overthe1996 basebudget. The1996 basebudget tookintoaccount ofthefollowing adjustments:
(i)theseparation ofthecostsoftheAppellate Body fromthatoftheWTO Secretariat; (ii)thededuction
ofone-time staffcostswithregard tothenewposts created asfromthe1January 1996; and(iii)the
inclusion ofadditional resources forinterpretation andtranslation. Theoverall increase of0.24% in
theWTO Secretariat 1997estimates wasdueto:(i)statutory andotherunavoidable increases/decreases;
(ii)increased staffresources; and(iii)otherincreases/decreases. Asin1996, the1997budget estimates
were presented atthefunctional level.
7. TheMembers thanked theSecretariat fortheefforts made todeveloping andimproving the
presentationoftheFunctionalBudget.SomeMembersexpressedthewishtolinktheobjectivesprovided
intheFunctional Budget withtheannual work programme which could thenserve asamanagement
tool. Other Members observed thattheproblems ofinterpretation andtranslation would berepeated
annually andthatalong-term solution totheproblem wasrequired andrequested thatbothSecretariat
andMembers should reflect onthematter. OneMember objected toanychange oftheexisting official
languagepolicy.TheSecretariatprovidedclarificationandadditionalinformationsoughtbytheMembers
andindicated thatintheannual Final Position Paper andtheDirector-General 'sFinancial Report, as
of1996, achapter would bedevoted tothereporting oftheexpenditure ofeachDivision.
8. TheCommittee undertook aline-by-line examination oftheproposed budget andheard
explanations frommembers oftheSecretariat. OneMember oftheCommittee indicated thattheoverall
1997 budget forWTO, including thepermanent costs (seeparagraph 15)fortheAppellate Body and
itsSecretariat should notexceed the1996 budget ofSwF115,693,503. Some Members indicated
theneedforgreater efforts tobemade toattribute coststoeachDivision which would leadtoagreater
control ofexpenditures.WT/BFA/28
Page3
WTO Secretariat
9. Some Members questioned thenecessity torefurbish atthisstage theDirector-General 's
conference room since ithadbeenrenovated in1993. Other Members expressed theneedtoestablish
greater control measures overtelecommunication inorder tolimitthecosts. TheSecretariat indicated
thatacontrol system wasinplace, anditwould beenhanced bytheacquisition ofamodern switchboard
in1997. Members alsoenquired onthevideo connection between theCouncil Room andtheNew
Conference Room andthenecessity ofbudgeting thetotalcostoftheconnection for1997.
10. Afterdetaileddiscussions,theCommitteeagreedtorecommendabudgetfortheWTOSecretariat
for1997amounting toSwF114,111,750. Therevised estimates ofexpenditure forthefinancial year
1997 arecontained inSchedule I-A.
International Trade Centre UNCTAD/WTO: Budget Estimates 1997
11. TheExecutiveDirectoroftheInternationalTradeCentre(ITC)presenteddocumentITC/BUD/18
concerning theproposed budget for1997andexplained thatthelatter wasestablished forthefirsttime
inSwiss francs onanannual basis. Thetotalbudget proposed amounted toSwF29,126,600, ofwhich
SwF505,600 would bemetfrom miscellaneous income, leaving anamount ofSwF28,621,000 to
becontributed inequal portions bytheUnited Nations andtheWorld Trade Organization. TheWTO 's
share oftheproposed budget oftheITC,therefore, amounted toSwF14,310,500. The1997proposed
budget represented azerogrowth compared withthatof1996. As1997 would bethefirstyearof
revised budgetary arrangements andpresentation ofthebudget inSwiss francs, there wasnobasis
ofdirect comparison withthebudget of1996. The1997 budget sections, however, didnotcontain
significant variations compared to1996.
12. TheExecutive Director further explained thatthezerogrowth wasachieved through a
restructuring oftheorganization andastreamlining oftheprogrammes. Heindicated thatduetothe
overall financial situation of,anduponrequest fromtheUnited Nations, ITCwould undertake efforts
tomake savings wherever possible during thecourse of1996. Theamount, which would onlybeknown
in1997, could becredited tothe1997 WTO contribution totheITCbudget.
13. TheCommittee undertook aline-by-line examination oftheproposed budget. Members
congratulated ITCfortheefforts made inthebudget proposal presentation which wasinlinewiththat
oftheWTO. Some Members enquired ontheratioofProfessional toGeneral Service staffandthe
highratioofAdministration toOperational staff. Others queried onthenecessity ofthehighnumber
ofGeneral Service category staffingeneral. Some Members requested thatinformation ontheextra-
budgetary contributions begiven infuture budget proposal. OneMember requested thatanannual
report ontheactivities ofITCshould bedistributed toMembers oftheCommittee sothatthelatter
could assess theexpenditures against theapproved appropriations. Assavings could beexpected in
1997, someMembers suggested thattheproposed budget could beslightly reduced. TheITCSecretariat
provided clarifications onthestaffmatters andexplained thatasITCwaslocated inaseparate building,
itrequired General Service category staffsuchassecurity officers anddrivers inaddition topurely
clerical staff. TheITCSecretariat confirmed thatinformation ontheextra-budgetary contributions
would inthefuture bemade available aswellastheannual report ontheactivities ofITC.
14. Taking intoaccount ananticipated amount ofSwF250,000 ofsavings in1996, theWTO share
oftheexpenditure fortheInternational Trade Centre UNCTAD/WTO for1997 willamount to
SwF14,060,500, totalmiscellaneous income being estimated atSwF505,600. Thecontribution
willbepaidinSwiss francs intwelve equal monthly instalments.WT/BFA/28
Page4
Appellate Body anditsSecretariat
15. Inreply tosome queries onthefunctioning andtheclerical needs oftheAppellate Body, the
Secretariat provided additional information. Members supported thesuggestion ofseparating thecosts
oftheAppellate Body anditsSecretariat from thatoftheWTO Secretariat andofdividing thecosts
oftheAppellate Body intopermanent andvariable costs. Thepermanent costs which include costs
ofthefunctioning oftheAppellate Body Secretariat would formpartoftheregular budget procedure
andbecharged against thecorresponding appropriation according tothefinancial regulations andrules
within thelimits setupbytheWTO Members. Thevariable costs which include costs related tothe
number ofcases, however, would becharged against anAppellate Body Operating Fund (ABOF)
earmarked forthatpurpose. TheABOF would bereplenished orincreased attheendofthefinancial
period depending onexpectations forthefollowing year. OneMember indicated that,insuchacase,
theSecretariat should ensure control sothatthere would notbeanexcess inover-expenditure.
16. Withregard totheproposed costs, Members wereoftheopinion thatiftherewasanimportant
needforanadditional GScategory staff, theWTO should re-deploy stafftomeetsuchaneed. They
alsoexpressed unwillingness toaccept theproposed overtime compensation fortheAppellate Body
Members. Some Members queried onthemailing andhospitality costs aswellasother elements of
theproposal. TheSecretariat clarified thequeries andindicated thattheWTO Secretariat hadalimited
rolewithregard totheAppellate Body asthelatter wasanindependent body.
17. After detailed discussions, theCommittee agreed torecommend abudget fortheAppellate
Body anditsSecretariat for1997 amounting toSwF3,687,000. Ofthisamount, atotal of
SwF1,581,100 would befinanced aspartoftheregular budget procedure, andanamount of
SwF2,105,900wouldbefinancedfromtheAppellateBodyOperatingFundwhichwouldbeestablished
byanextra-ordinary expenditure inthe1996 budget. Therevised estimates ofexpenditure forthe
Appellate Body anditsSecretariat forthefinancial year1997 arecontained inSchedule I-B.
B. Revised income budget estimates for1997
18. TheCommittee agreed thatthebudget for1997 befinanced asfollows:
SwF
(a) Contributions from Members (seeSchedule II) 114,200,000
(b) Miscellaneous income (seeSchedule III) 1,492,850
115,692,850WT/BFA/28
Page5
Conclusion
19. TheCommittee examined the1997 budget estimates submitted bytheDirector-General and
considered thefollowing points:
(a) Given theindependent nature oftheAppellate Body, andinorder tohave more
transparency intheallocation ofresources, thebudget estimates oftheAppellate Body
anditsSecretariat should beestablished separately fromthatoftheWTO Secretariat;
(b) Thefinancing oftheAppellate Body should bedivided intotwocategories:
(i)permanentcosts,and(ii)variablecosts.Thepermanentcostsformpartoftheregular
budget procedure andshould becharged against thecorresponding appropriations
according tothefinancial regulations andrules within thelimits setupbytheWTO
Members. Thevariable costsshould becharged against anAppellate Body Operating
Fund (ABOF) earmarked forthatpurpose.
20. TheCommittee submits totheGeneral Council forconsideration andapproval thefollowing
draftresolution ontheexpenditure oftheWorld Trade Organization andtheways andmeans tomeet
suchexpenditure.WT/BFA/28
Page6
DRAFT RESOLUTION ONTHE REVISED EXPENDITURE OFTHE
WORLD TRADE ORGANIZATION IN1997 AND THE WAYS
AND MEANS TOMEET SUCH EXPENDITURE
TheGeneral Council,
HAVING CONSIDERED
theestimates ofexpenditure oftheWorld Trade Organization for1997andthepermanent costs
fortheAppellate Body anditsSecretariat for1997amounting toSwF115,692,850 (SwF114,111,750
andSwF1,581,100 respectively) assetforth intheschedules annexed tothisResolution.
ALSO HAVING CONSIDERED
theestimates ofexpenditure relating tothevariable costs fortheAppellate Body andits
Secretariat for1997 amounting toSwF2,105,900 assetforth intheschedules annexed tothis
Resolution.
RESOLVE that
1. Thefinancing oftheamount ofSwF115,692,850 withregard totheWTO andthepermanent
costs fortheAppellate Body anditsSecretariat referred toabove shallbeasfollows:
(a) bycontributions from Members intheamount ofSwF114,200,000; and
(b) bymiscellaneous income estimated atSwF1,492,850.
2. Thecontributions oftheMembers shallbeassessed inaccordance withtheattached scale of
contributions. Contributions from Members inrespect ofthe1997 budget areconsidered as
dueandpayable infullasat1January 1997.
3. Thefinancing oftheamount ofSwF2,105,900 forthevariable costs oftheAppellate Body
anditsSecretariat shallbefinanced fromanOperating Fund established byanextra-ordinary
expenditure inthe1996 budget intheamount ofSwF2,500,000.WT/BFA/28
Page7
III. OTHER ITEMS
A. Administrative up-dates andprogress reports
21. TheCommittee heard thereports presented bytheSecretariat onthecashsituation, thestatement
ofoutstanding contributions asat31August 1996, theprogress report ofinstalments forcountries
inarrears andthecontributions ofObserver countries towards thecostofservices provided bythe
Secretariat. Asof31August 1996, thetotalcontributions received amounted toSwF99,991,083
andtheWorkingCapitalFundstoodatSwF6,703,580.ThreeMembers,namelyBolivia,BurkinaFaso
andSuriname, werenolonger listed intheInactive Category oftheadministrative measures asaresult
oftheirrecent payments. Other Members, namely Guatemala, Costa Rica, andSaint Vincent andthe
Grenadines hadliquidated theirarrears andwere, therefore, nolonger listed inanycategory ofthe
administrative measures. With regard totheObservers, namely Ecuador, Lithuania, Nepal, Oman,
Saudi Arabia, andUzebekistan made contributions towards thecosts ofservices provided bythe
Secretariat since thelastmeeting oftheCommittee.
22. TheCommittee tooknoteofthereports.
B. Assessment ofcontributions tothe1996 budget andadvances totheworking capital fundon
newWTO Members
23. Consequent totheaccession totheWTO oftheGovernment ofAngola (document
WT/BFA/W/10), theCommittee recommends totheGeneral Council thataproratacontribution to
the1996budget amounting toSwF9,436 beassessed onthisGovernment. Thisassessment, calculated
asfrom23November 1996, isbased onanannual contribution of0.08percent,taking intoaccount
theinternational tradefigures (imports plusexports ingoods, services andintellectual property rights)
ofAngola fortheyears 1991 -1993. Furthermore, onthebasis oftheleveloftheWorking Capital
Fund ofSwF6,703,580 on23November 1996, theCommittee recommends totheGeneral Council
toassess anamount ofSwF33,518 ontheGovernment ofAngola asanadvance totheFund.
24. Consequent totheaccession totheWTO oftheGovernment ofBulgaria (document
WT/BFA/W/11 andCorr.1), theCommittee recommends totheGeneral Council thataprorata
contribution tothe1996 budget amounting toSwF11,175 beassessed onthisGovernment. This
assessment, calculated asfrom1December 1996, isbased onanannual contribution of0.12percent,
taking intoaccount theinternational tradefigures (imports plusexports ingoods, services andintellectual
property rights) ofBulgaria fortheyears 1991 -1993. Furthermore, onthebasis ofthelevelofthe
Working Capital Fund ofSwF6,943,247 on1December 1996, theCommittee recommends tothe
General Council toassess anamount ofSwF34,716 onGovernment ofBulgaria asanadvance to
theFund.
25. Consequent totheaccession totheWTO oftheGovernment ofChad (document WT/BFA/W/8),
theCommittee recommends totheGeneral Council thataproratacontribution tothe1996 budget
amounting toSwF6,798 beassessed onthisGovernment. Thisassessment, calculated asfrom
19October1996,isbasedonanannualcontributionof0.03percent,takingintoaccounttheinternational
trade figures (imports plusexports ingoods, services andintellectual property rights) ofChad forthe
years 1991 -1993. Furthermore, onthebasis ofthelevel oftheWorking Capital Fund of
SwF6,703,580 on19October 1996, theCommittee recommends totheGeneral Council toassess
anamount ofSwF33,518 onGovernment ofChad asanadvance totheFund.
26. Consequent totheaccession totheWTO oftheGovernment ofGambia (document
WT/BFA/W/9), theCommittee recommends totheGeneral Council thataproratacontribution to
the1996budget amounting toSwF6,426 beassessed onthisGovernment. Thisassessment, calculatedWT/BFA/28
Page8
asfrom 23October 1996, isbased onanannual contribution of0.03percent, taking intoaccount
theinternational tradefigures (imports plusexports ingoods, services andintellectual property rights)
ofGambia fortheyears 1990 -1992. Furthermore, onthebasis oftheleveloftheWorking Capital
Fund ofSwF6,703,580 on23October 1996, theCommittee recommends totheGeneral Council
toassess anamount ofSwF33,518 ontheGovernment ofGambia asanadvance totheFund.
27. Consequent totheaccession totheWTO oftheGovernment ofPapua NewGuinea (document
WT/BFA/W/4), theCommittee recommends totheGeneral Council thataproratacontribution to
the1996budget amounting toSwF31,817 beassessed onthisGovernment. Thisassessment, calculated
asfrom9June1996, isbased onanannual contribution of0.05%, taking intoaccount theinternational
trade figures (imports plusexports ingoods, services andintellectual property rights) ofPapua New
Guinea fortheyears 1991-1993. Furthermore, onthebasisoftheleveloftheWorking Capital Fund
ofSwF6,703,580 on9June1996, theCommittee recommends totheGeneral Council toassess an
amount ofSwF33,518 ontheGovernment ofPapua NewGuinea asanadvance totheFund.
28. Consequent totheaccession totheWTO oftheGovernment ofRwanda (document
WT/BFA/W/5), theCommittee recommends totheGeneral Council thataproratacontribution to
the1996budgetamountingtoSwF20,766beassessedonthisGovernment.Thisassessment,calculated
asfrom22May1996, isbased onanannual contribution of0.03%, taking intoaccount theinternational
trade figures (imports plusexports ingoods, services andintellectual property rights) ofRwanda for
theyears 1990 -1992. Furthermore, onthebasis ofthelevel oftheWorking Capital Fund of
SwF6,703.580 on22May1996, theCommittee recommends totheGeneral Council toassess an
amount ofSwF33,518 ontheGovernment ofRwanda asanadvance totheFund.
29. Consequent totheaccession totheWTO oftheGovernment ofSolomon Islands (document
WT/BFA/W/6), theCommittee recommends totheGeneral Council thataprorata contribution to
the1996budgetamountingtoSwF14,713beassessedonthisGovernment.Thisassessment,calculated
asfrom26July1996, isbased onanannual contribution of0.03%, taking intoaccount theinternational
tradefigures (imports plusexports ingoods, services andintellectual property rights) ofSolomon Islands
fortheyears 1990 -1992. Furthermore, onthebasis ofthelevel oftheWorking Capital Fund of
SwF6,703,580 on26July1996, theCommittee recommends totheGeneral Council toassess an
amount ofSwF33,518 ontheGovernment ofSolomon Islands asanadvance totheFund.
30. Consequent totheaccession totheWTO oftheGovernment ofUnited ArabEmirates (document
WT/BFA/W/7), theCommittee recommends totheGeneral Council thataproratacontribution to
the1996 budget amounting toSwF205,647 beassessed onthisGovernment. Thisassessment,
calculated asfrom 10April 1996, isbased onanannual contribution of0.25%, taking intoaccount
theinternational tradefigures (imports plusexports ingoods, services andintellectual property rights)
ofUnited Arab Emirates fortheyears 1986 -1988. Furthermore, onthebasis ofthelevel ofthe
Working Capital FundofSwF6,476,892 on10April 1966, theCommittee recommends totheGeneral
Council toassess anamount ofSwF32,384 ontheGovernment ofUnited ArabEmirates asanadvance
totheFund.
C. Other Business
31. Inreply totherequest made byFrance tobekeptinformed onthestaffinternal movement
when theytookplace, theSecretariat indicated thatitwould bedoneinthefuture.
32. TheAmbassador ofMorocco delivered astatement totheCommittee on13November 1996
withregard totechnical co-operation. Thetextofthestatement wassubsequently circulated toMembers.
POINTS FOR DECISION: Paragraphs 4,20,23,24,25,26,27,28,29and30WT/BFA/28
Page9
SCHEDULE I-A
1997 PROPOSED REVISED BUDGET FOR THE WTO
P
a
r
tSectionOriginal
Estimates
SwFDecreases
SwFRevised
Estimates
SwF
A 1.Professional (Work/ years)
(a)Salary 32,824,500 32,824,500
(b)Pensions 4,754,000 4,754,000
(c)Other Common staffcosts 4,857,000 4,857,000
2.Temporary Assistance 6,171,000 (73,000) 6,098,000
B 3.General Service (Work/years)
(a)Salary 22,238,000 22,238,000
(b)Pensions 4,961,500 4,961,500
(c)Other Common staffcosts 3,382,000 3,382,000
4.Temporary Assistance 2,723,000 2,723,000
C 5.Communications
(a)Telecommunications 845,000 (10,000) 835,000
(b)Postal Charges 911,500 911,500
6.Building Facilities
(a)Rental 19,600 19,600
(b)Utilities 1,280,000 1,280,000
(c)Maintenance andInsurance 1,304,000 (80,000) 1,224,000
7.Permanent Equipment 2,642,300 2,642,300
8.Expendable Equipment 1,068,250 1,068,250
9.Contractual Services
(a)Reproduction 1,279,000 1,279,000
(b)Office Automation/ Informatics 1,721,000 1,721,000
(c)Other 213,000 213,000
D 10.Staff Overhead Costs
(a)Training 272,000 272,000
(b)Insurance 756,000 756,000
(c)UNandOther Bodies 360,200 360,200
(d)Miscellaneous 33,000 33,000
11.Missions
(a)Official 944,000 944,000
(b)Technical Co-operation 741,000 741,000
12.Trade Policy Training Courses 1,232,000 1,232,000
13.Contribution toITC 14,310,500 (250,000) 14,060,500
14.Various
(a)Representation andHospitality 258,000 258,000
(b)Dispute Settlement Panels 305,000 305,000
(c)Permanent Group ofExperts 137,400 137,400
(d)Appellate Body 0 0
(e)Library 502,000 502,000
(f)Publications 645,000 645,000
(g)Public Information Activities 331,000 331,000
(h)External Auditors 40,000 40,000
(i)Ministerial Meeting 0 0
(j)ISO 120,000 120,000
(k)Other 43,000 43,000
15.Unforeseen Expenditure 300,000 300,000
114,524,750 (413,000) 114,111,750WT/BFA/28
Page10
SCHEDULE I-B
1997 PROPOSED REVISED BUDGET FOR THE APPELLATE BODY AND ITSSECRETARIAT
P
a
r
tSectionOriginal
Estimates
SwFDecreases
SwFRevised
Estimates
SwFPermanent
Costs
SwFVariable
Costs
SwFTotal
SwF
A1.Professional (Work/ years)
(a)Salary 553,600 553,600 533,600 533,600
(b)Pensions 77,200 77,200 77,200 77,200
(c)Other Common staffcosts 79,000 79,000 79,000 79,000
2.Temporary Assistance 163,360 (55,360) 108,000 108,000 108,000
B3.General Service (Work/years)
(a)Salary 224,400 (54,000) 170,400 170,400 170,400
(b)Pensions 49,000 (11,000) 38,000 38,000 38,000
(c)Other Common staffcosts 28,400 (2,400) 26,000 26,000 26,000
4.Temporary Assistance 24,500 24,500 4,500 20,000 24,500
C5.Communications
(a)Telecommunications
(b)Postal Charges 15,000 (5,000) 10,000 4,000 6,000 10,000
6.Building Facilities
(a)Rental
(b)Utilities
(c)Maintenance andInsurance
7.Permanent Equipment 38,700 (19,500) 19,200 19,200
8.Expendable Equipment
9.Contractual Services
(a)Reproduction
(b)Office Automation/ Informatics 30,740 (30,740) 0
(c)Other
D10.Staff Overhead Costs
(a)Training
(b)Insurance
(c)UNandOther Bodies
(d)Miscellaneous
11.Missions
(a)Official 10,000 10,000 10,000 10,000
(b)Technical Co-operation
12.Trade Policy Training Courses
13.Contribution toITC
14.Various
(a)Representation andHospitality 2,000 (1,000) 1,000 1,000 1,000
(b)Dispute Settlement Panels
(c)Permanent Group ofExperts
(d)Appellate Body 3,137,500 (550,400) 2,587,100 615,200 1,971,900 2,587,100
(e)Library
(f)Publications
(g)Public Information Activities
(h)External Auditors
(i)Ministerial Meeting
(j)ISO
(k)Other 6,600 (3,600) 3,000 3,000
15.Unforeseen Expenditure
4,420,000 (733,000) 3,687,000 1,581,100 2,105,900 3,687,000WT/BFA/28
Page11
SCHEDULE II
REVISED SCALE OFCONTRIBUTIONS FOR 1997
(Minimum contribution of0.03%)
Members1996
Contribution1997
ContributionInterest
Earned11997 Net
Contribution
SwF % SwF SwF SwF
Angola2- 0.07 79,940 - 79,940
Antigua andBarbuda 33,990 0.03 34,260 - 34,260
Argentina 419,210 0.33 376,860 - 376,860
Australia 1,438,910 1.33 1,518,860 (9,851) 1,509,009
Austria 1,914,770 1.67 1,907,140 (11,834) 1,895,306
Bahrain 113,300 0.10 114,200 (400) 113,800
Bangladesh 90,640 0.08 91,360 - 91,360
Barbados 33,990 0.03 34,260 (164) 34,096
Belgium 3,421,660 2.90 3,311,800 (22,665) 3,289,135
Belize 33,990 0.03 34,260 - 34,260
Benin 29,148 0.03 34,260 - 34,260
Bolivia 33,990 0.03 34,260 - 34,260
Botswana 45,320 0.04 45,680 (151) 45,529
Brazil 917,730 1.00 1,142,000 - 1,142,000
Brunei Darussalam 56,650 0.05 57,100 (267) 56,833
Bulgaria2- 0.11 125,620 - 125,620
Burkina Faso 33,990 0.03 34,260 - 34,260
Burundi 33,990 0.03 34,260 - 34,260
Cameroon 56,650 0.04 45,680 - 45,680
Canada 4,384,710 3.85 4,396,700 (31,130) 4,365,570
Central African Republic 33,990 0.03 34,260 - 34,260
Chad2- 0.03 34,260 - 34,260
Chile 339,900 0.31 354,020 (37) 353,983
Colombia 215,270 0.21 239,820 (681) 239,139
Costa Rica 67,980 0.07 79,940 - 79,940
Côte d'Ivoire 79,310 0.06 68,520 - 68,520
Cuba 124,630 0.10 114,200 (140) 114,060
Cyprus 79,310 0.07 79,940 (398) 79,542
Czech Republic 430,540 0.43 491,060 (2,629) 488,431
Denmark 1,257,630 1.10 1,256,200 (9,002) 1,247,198
Djibouti 33,990 0.03 34,260 - 34,260
Dominica 33,990 0.03 34,260 - 34,260
Dominican Republic 67,980 0.05 57,100 - 57,100
Ecuador 85,673 0.08 91,360 - 91,360
Egypt 328,570 0.27 308,340 (947) 307,393
ElSalvador 33,990 0.04 45,680 (32) 45,648
European Communities - - - - 0
Fiji 32,779 0.03 34,260 (36) 34,224
Finland 759,110 0.71 810,820 (3,448) 807,372
France 7,942,330 6.47 7,388,740 (14,289) 7,374,451WT/BFA/28
Page12
Members1996
Contribution1997
ContributionInterest
Earned11997 Net
Contribution
SwF % SwF SwF SwF
Gabon 56,650 0.05 57,100 - 57,100
Gambia2- 0.03 34,260 - 34,260
Germany 12,225,070 10.47 11,956,740 (71,922) 11,884,818
Ghana 33,990 0.03 34,260 - 34,260
Greece 453,200 0.37 422,540 (2,996) 419,544
Grenada 29,148 0.03 34,260 - 34,260
Guatemala 56,650 0.05 57,100 - 57,100
Guinea 33,990 0.03 34,260 - 34,260
Guinea-Bissau 33,990 0.03 34,260 - 34,260
Guyana 33,990 0.03 34,260 (174) 34,086
Haiti 31,289 0.03 34,260 - 34,260
Honduras 33,990 0.03 34,260 (7) 34,253
Hong Kong 3,716,240 3.38 3,859,960 (30,228) 3,829,732
Hungary 339,900 0.27 308,340 (2,581) 305,759
Iceland 56,650 0.04 45,680 (432) 45,248
India 634,480 0.54 616,680 (2,376) 614,304
Indonesia 951,720 0.83 947,860 (5,713) 942,147
Ireland 747,780 0.66 753,720 (5,224) 748,496
Israel 645,810 0.58 662,360 (1,904) 660,456
Italy 6,084,210 5.06 5,778,520 (34,780) 5,743,740
Jamaica 56,650 0.05 57,100 (118) 56,982
Japan 9,698,480 8.49 9,695,580 (37,010) 9,658,570
Kenya 56,650 0.04 45,680 (33) 45,647
Korea, Republic of 2,673,880 2.54 2,900,680 (11,747) 2,888,933
Kuwait 283,250 0.24 274,080 (362) 273,718
Lesotho 33,990 0.03 34,260 (145) 34,115
Liechtenstein 33,990 0.03 34,260 (46) 34,214
Luxembourg 294,580 0.25 285,500 (2,359) 283,141
Macau 79,310 0.07 79,940 (305) 79,635
Madagascar 33,990 0.03 34,260 - 34,260
Malawi 33,990 0.03 34,260 - 34,260
Malaysia 1,200,980 1.12 1,279,040 (3,240) 1,275,800
Maldives 33,990 0.03 34,260 (100) 34,160
Mali 33,990 0.03 34,260 (137) 34,123
Malta 67,980 0.05 57,100 (417) 56,683
Mauritania 33,990 0.03 34,260 - 34,260
Mauritius 56,650 0.04 45,680 (320) 45,360
Mexico 1,450,240 1.65 1,884,300 (642) 1,883,658
Morocco 181,280 0.16 182,720 (910) 181,810
Mozambique 33,990 0.03 34,260 - 34,260
Myanmar, Union of 33,990 0.03 34,260 (242) 34,018
Namibia 33,990 0.03 34,260 (194) 34,066
Netherlands, Kingdom ofthe 4,248,750 3.80 4,339,600 (31,419) 4,308,181
New Zealand 317,240 0.32 365,440 (2,323) 363,117
Nicaragua 33,990 0.03 34,260 - 34,260
Nigeria 294,580 0.22 251,240 - 251,240WT/BFA/28
Page13
Members1996
Contribution1997
ContributionInterest
Earned11997 Net
Contribution
SwF % SwF SwF SwF
Norway 1,155,660 0.91 1,039,220 (7,359) 1,031,861
Pakistan 260,590 0.20 228,400 (668) 227,732
Papua New Guinea2- 0.05 57,100 - 57,100
Paraguay 67,980 0.06 68,520 (254) 68,266
Peru 124,630 0.11 125,620 (32) 125,588
Philippines 419,210 0.40 456,800 (980) 455,820
Poland 498,520 0.42 479,640 (3,700) 475,940
Portugal 691,130 0.57 650,940 (3,615) 647,325
Qatar 76,703 0.06 68,520 - 68,520
Romania 169,950 0.14 159,880 (1,213) 158,667
Rwanda2- 0.03 34,260 - 34,260
St.Kitts &Nevis 33,990 0.03 34,260 (185) 34,075
Saint Lucia 33,990 0.03 34,260 (146) 34,114
St.Vincent &TheGrenadines 33,990 0.03 34,260 - 34,260
Senegal 33,990 0.03 34,260 - 34,260
Sierra Leone 33,990 0.03 34,260 - 34,260
Singapore 2,175,360 2.03 2,318,260 (8,100) 2,310,160
Slovak Republic 215,270 0.19 216,980 (852) 216,128
Slovenia 203,940 0.18 205,560 (974) 204,586
Solomon Islands2- 0.03 34,260 - 34,260
South Africa 657,140 0.60 685,200 (4,542) 680,658
Spain 2,753,190 2.34 2,672,280 (11,055) 2,661,225
SriLanka 90,640 0.08 91,360 (549) 90,811
Suriname 33,990 0.03 34,260 - 34,260
Swaziland 33,990 0.03 34,260 (149) 34,111
Sweden 1,756,150 1.51 1,724,420 (12,519) 1,711,901
Switzerland 2,062,060 1.75 1,998,500 (9,458) 1,989,042
Tanzania 33,990 0.03 34,260 (187) 34,073
Thailand 1,166,990 1.08 1,233,360 (7,900) 1,225,460
Togo 33,990 0.03 34,260 - 34,260
Trinidad andTobago 45,320 0.04 45,680 (260) 45,420
Tunisia 158,620 0.14 159,880 (483) 159,397
Turkey 679,800 0.57 650,940 (3,596) 647,344
Uganda 33,990 0.03 34,260 - 34,260
United Arab Emirates2- 0.50 571,000 - 571,000
United Kingdom ofGreat
Britain &Northern Ireland 6,775,340 5.79 6,612,180 (42,487) 6,569,693
United States ofAmerica 17,980,710 15.65 17,872,300 (1,254) 17,871,046
Uruguay 67,980 0.06 68,520 (259) 68,261
Venezuela 419,210 0.33 376,860 - 376,860
Zambia 33,990 0.03 34,260 (18) 34,242
Zimbabwe 56,650 0.04 45,680 (340) 45,340
TOTAL 113,675,380 100.00 114,200,000 (481,641) 113,718,359
1Interest earned in1995under theEarly Payment Encouragement Scheme (L/6384) andtobededucted fromthe1997contribution.
2Assessed contribution for1996 tobeapproved bytheGeneral Council.WT/BFA/28
Page14
SCHEDULE III
REVISED ESTIMATES OFMISCELLANEOUS
INCOME FOR 1997
SwF
Saleofpublications 600,000
Profit or(loss) onexchange 50,000
Savings onprevious year'soutstanding
obligations100,000
Overhead onTrust Funds 100,000
Rental ofmeeting rooms, office space and
parking atCentre William Rappard toothers 125,000
Contributions ofObserver Countries 380,000
Other:
-Interest onCurrent Account 50,000
-Various 87,850
TOTAL 1,492,850