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WT/BFA/183  
 
6 December  2019 
(19-8225) Page: 1/27 
Committee on Budget, Finance and Administration    
 
 
REPORT OF THE MEETIN G HELD ON 12 AND 27 NOVEMBER AND 5 DECEMBER 2019   
 
The Committee on Budget, Finance and Administration (CBFA) met on 12 November  2019.  
 
His Excellency Ambassador Dagfinn Sørli, Permanent Representative of Norway to the WTO and 
EFTA, welcomed Members to the meeting. He expressed hope that , during the meeting, the CBFA  
would agree on recommendations to be proposed to the General Council on the WTO 2020 -2021 
Budget; Revisions to the Financial Regulations; the Selection of an External Auditor; and the Policy 
on the Management of the Working Capital Fund.  
He introduced the  agenda bearing the reference  WTO/AIR/BFA/3 5 and the annotated agenda bearing 
the reference JOB/BFA/ 40. The Chairman asked if any Members had items to propose under "Other 
Business" , to which a Member propose d the inclusion  of Financial Regulation 19, with  reference  to 
the document which originally introduced the revisions to the Financial Regulations, bearing the 
reference WT/BFA/W/478 and also with reference to the recently circulated document WT/BFA/INF/6 
in which the Secretariat has provided answers to many of the specific questions raised by a Member 
regarding voluntary contributions.  
The agenda, as set out in document WTO/AIR/BFA/ 35 with the additional item  under "Other 
Business"  was adopted . 
1  FOLLOW UP ON THE WTO  2020 -2021 BUDGET PROPOSAL  – WT/BFA/W /492/REV.1  
1.1.  The Chairman informed the Committee that several Members had approached him and had 
posed questions related to the budget proposal and other s related to the medium - and long -term. 
He said that the concerned delegations and he, as Chairman, subseq uently had two informal 
meetings with the Secretariat to discuss the questions and initial responses.   
1.2.  The Chairman stated that written questions were submitted to the Secretariat, to which the 
Secretariat circulated written responses to all CBFA Members through documents WT /BFA/INF/5 and 
WT/BFA/INF/7 .  
1.3.  The Chairman said that he had been informed that a delegation had discussed some aspects 
that it required be addressed before giving positive consideration to the budget. Amendments were 
hence made leading to the document WT/BFA/W/492/Rev.1.  
1.4.  A Member asked if some elements from the documents WT/BFA/INF/5 and WT/BFA/INF/7  
would be incorporated into the Work Plan of the CBFA and if benchmarking would be made against 
other international organizations such as th e IMF and the World Bank on the strategic elements. He 
emphasized the desirability of having an Office of the Chief of Strategy or Chief Operating Officer.   
1.5.  The Member also called for the Secretariat to come up with best practices for travel with a view 
to creating a balance  between  travel and staff members being present in the office and to come up 
with enhancements for the presentation of the budget and expenditures by Output Chapter.  
1.6.  Responding to the plans for addressing the issues raised in WT/BFA/INF/ 5 and WT/BFA/INF/7, 
an Official of the Secretariat stated that the issues raised in these two documents, as well as  in 
WT/BFA/INF/6 needed  internal discussion and coordination within the Secretariat and that this 
required some time. She said that these wou ld be discussed in a Senior Management Meeting 
scheduled to take p lace during the last week of November. She said that the key elements would be WT/BFA/183  
 
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  included in the Work Plan for 2020 and there after, if need be. She said that the 2020 Work Plan 
would be presen ted at the first CBFA meeting in 2020. She said that, in the interim, the Secretariat 
is available to discuss any related aspects with Members.  
1.7.  A Member said that his delegation was not able to endorse the budget because their capital 
was still reviewing it. He thanked the Secretariat for the written responses to the questions that his 
delegation and other s had raised. Referring to the response to the second question that his 
delegation had raised, as contained in one of the texts that had been circulated to all Members, he 
said that his delegation's view is that decisions regarding funding of expenditures r elated to appeal 
arbitrations conducted pursuant to Article 25 of the D ispute Settlement Understanding  would be 
subject to future discussions amongst Members. He told the Committee that his delegation would 
come back with additional details on how this could be moved forward.  
1.8.  Several delegations said that they were in a position to approve the budget proposal as 
presented in the document that was submitted ahead of the Committee meeting.  
1.9.  As regards Article 25, several Members said that this Article  is par t of the D ispute Settlement 
Understanding  and an instrument , within the WTO , that Members can and have the right to use.  
1.10.   A Member said that, f rom a political perspective, some issues cannot be, and should not be, 
addressed by the CBFA and should be transf erred to the relevant platform. With regard to the change 
proposed in the budget relating to the Appellate Body Operating Fund, the Member said that her 
delegation did no t think the timing was right to do so . She said that to  transfer the surplus in the 
Appellate Body Operating Fund to the overall budgetary result, changing the practice that had been 
in place for many years , at a moment when the Appellate Body is facing paralysis because one 
Member blocks the selection of Appellate Body Members  could be misinterpreted and become a 
negative signal. Nonetheless, she said that , in the interest of th e organization, her delegation  would 
show flexibility provided  the version of the budget  proposal on  the table can be endorsed.  
1.11.   The Committee took note of the budget proposal and the comments made during  the meeting. 
The Chairman  said that the deliberations of this agenda item would con tinue at the next scheduled  
CBFA meet ing. 
1.12.   The Committee meeting that had been adjourned on 12 November resumed on 
27 November  2019.  
1.13.   The Chairman welcomed the Director General of the WTO, Mr. Roberto Azevêdo to the 
meeting.  
1.14.   The Chairman of the Committee opened the meeting by recalling that the meeting of 
12 November had been suspended with the agreement that it would reconvene  at a later stage to 
finalize the two remaining items on the agenda: the WTO Budget for 2020 -2021; and the review of 
some financial regulations.  
1.15.   In re -introducing Agenda Item A, the Chairman informed the Committee  that, since the 
previous meeting,  there ha d been consultations amongst Members ; between Members and the 
Secretariat ; and with him in his capacity as Chairman of the Committee.  
1.16.   The Chairman then acknowledged the presence of the Director General , Roberto Azevêdo , in 
the meeting. The Chairman invited  the Director General to take the floor. 
1.17.   The Director General said that he recognize s the situation at hand insofar as the budget 
discussions are concerned. He informed the Committee that he had planned, and still intends to, 
attend the first meeting of the Committee  in 2020.  
1.18.   The Director General said that much as he could speak about the importance of the 
organization  and the multilateral system for the global economy, the  issues at hand were at a much 
lower level.  
1.19.   He expressed his gratitude to the people who have been dedicating their time in trying to find 
a solution . He said that , whatever the solution found for the budget, there would be uncertainties in WT/BFA/183  
 
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  terms of future work , specifically  in the dispute settlement mechanisms . He said that it would at 
least take a few months before a solution is found in this regard. He said that a solu tion cannot be 
expected through the budget process.  
1.20.   The Director General said the issues around the budget were  already affecting the work of 
the organization in many ways . He noted that this was not only about regular aspects  such as 
whether to switch  the light s and heating  off early and make fewer  telephone calls . 
1.21.   The Director General  emphasized that the uncertainty had a human aspect  as it had affected 
the renewal of short-term contracts . He said that there are several  cases  where people are 
wondering whether the ir children will be able to remain in  school . There are also issues surrounding 
ongoing rental agreements . He said that , on a humane level,  he is concerned about these cases.  He 
said that he is, nonetheless, mindful of the legal constraints that he is faced with as there is a very 
different situation between cash flow and his being able to authorize expenditure,  since an approved 
budget is a prerequisite to spend. Therefore, he is currently unable to  accommodate the request s 
and the special cases . 
1.22.   The Director General said that it was apparent that there is an attempt to engage in a solution 
of a systemic problem through the budget . He said that this was not an appropriate approach . He 
stated that the dispute settlement system issues ought to be resolved through the Dispute 
Settlement Body.  
1.23.   The Director General stated there were constraints to the quick resolution of some core issues 
as delegates are under severe constraints from their respective capital s as there are  political 
circumstances over which the delegates have no  control . He pointed out that the delegations in 
Geneva can only aim to gain a bit of room and  flexibility to allow the system to continue while 
figuring out the way forward on the dispute settlement system.  
1.24.   The Director General said that the process related to the Appellate Body has been ongoing for 
some time now and any expectation that a resolution could be found before the budget  is approved 
this year needs to be tempered with the reality on the ground.  
1.25.   He said that if not addressed with circumspection, the drawing of lines between the budget 
and the Appellate Body discussions could have unintended consequences.  
1.26.   He said that the suggested temporary limitation to expenditures on the budget line related to 
the Appellate Body Members' retainer and the Appellate Body Operating Fund signifies that there is 
a deficit in trust.  
1.27.   The Director General called for pragmatism to advance the bu dget discussions and asked 
Members to show flexibility and to be constructive to the extent that there was appreciation that a 
perfect  solution is not going to be reached in the short time available. He recalled that DDG Brauner 
has been talking to Members  and exploring alternatives  with them , to "square a very difficult and 
inflexible circle ". He mentioned that the solutions are striving to solve some aspects whilst preserv ing 
the entirety  of the budget.  
1.28.   The Director General noted that some Members are concerned about the pipeline of appeals  
and added that he believed  the issues related  to disputes did not currently look good.  
1.29.   The Director General said that some Members were actively talking about Article 25 of the 
Dispute Settlement Understanding.  He said that though it can be deemed imperfect, it would  allow 
for breath ing room and  preserve all the options for consideration of the dispute settlement system.  
1.30.   He expressed the hope that each Member will do its utmost  to ensure that a solution for the 
budget  is reached . He noted that the budget itself is complete and that the lingering element is the 
temporary limitation proposed on two budget lines that are linked to the dispute settlement 
mechanism. He recalled that deliberations on th is mechanism are ongoing.  
1.31.   He requested Members to look at th e budget and related element s to address ways in which 
to advance to the stage of agreeing on a recommendation.  WT/BFA/183  
 
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  1.32.   The Chairman thanked the Director Gen eral. 
1.33.   Referring to emails sent to the Committee on 25 and 26 November, an Official of the 
Secretariat presented text suggested for inclusion in the Report of the CBFA to the General Council. 
She said that the budget proposal in the document WT/BFA/W/492 Re v.1 would remain unchanged.  
1.34.   The Official of the Secretariat said that the text contains the  following three key elements:  
a. It clarifi es that any expenditure for Arbitration under Article 25 of the D ispute Settlement 
Understandin g would be fund ed out of the WTO Secretariat Budget , as opposed to the 
Budget of A ppellate Body and its Secretariat , and that Arbitrators would be compensated 
on the same basis as Panel lists. That is, daily fees of CHF 300 for Government Panel lists 
and CHF 900 for Non-Government Panel lists, with no monthly retainer.  
b. It places a temporary limitation of CHF 100,000 on the expenditure from the budget line 
for Appellate Body Member s' Fees covering their monthly retainer and from the Appellate 
Body Operating Fund, which covers variable expenses of the Appellate Body.  
c. The prospective  approval of the 2020 Budget  of the WTO Secretariat  and noting of the 
2021 budget , pending the resolution of related aspects being discussed at the Dispute 
Settlement Body.  
1.35.   The Director Gener al requested the floor and added that, to the exten t that the organization 
does not have a budget approved for 2020, the WTO Secretariat cannot send invoices to 
Governments  for the 2020 assessed contributions. He added that some Governments run on a fiscal  
year that is aligned with the calendar year and thus a delay in the submission of letters requesting 
contributions would have consequences for cash inflows in 2020.  
1.36.   A Member said that engagement on issues is better than fighting over them. He said that hi s 
delegation wants a functioning Organization. He noted that the framework for the budget is a 
compromise  which would bring some certaint y and that even though this is not ideal , his delegation 
would support it because it gives a directive of , and does not seem to pre-judge , outcomes in the 
discussions tak ing place elsewhere . He added that the budget would, in fact, provid e the opportunity 
to keep discussion s ongoing.  
1.37.   The Member said that some of the issues that had been raised by some Members are 
fundamental . He cited enhancing transparency  as an example and said that such issues would be 
followed up in other bodies or at a later stage.  
1.38.   Several Member s posed  some quest ions and added that they could not, at this stage agree  
on the suggestions that had been presented, as they had only recently been put on the table and , 
considering their importance, required reflection.   
1.39.   Referring to point a . of the slide that had been pr esented , the Member asked the Secretariat  
to explain how the proposed approval of the 2020 budget only, at this stage, is in line with the WTO 
Financial Regulations , as the  Financial Regulations facilitate  a budget for  two financial periods . He 
further asked how the process for approving the 2021 would occur . 
1.40.   On point b., the Member asked the Secretariat to explain how it sees the interplay between 
this decision and the ongoing discussions among Members on what to do wi th pending appeals? why 
is such limitation needed  given that t his is a policy decision ? what are the amounts meant to cover 
exactly and for how long ? How the CHF 100,000  plus CHF 100,000  now foreseen would be used, as 
well as how the contract for current A ppellate Body Members could still be respected in the light of 
such limitations?  
1.41.   The Member continued by saying that, r egarding point c ., they underst ood that the statement 
"would come solely from the WTO Secretariat Budget" refers to the funding for arbit rator fees . He 
asked for clarification whether the amount foreseen under "panellist fees" would be adequate to 
cover all necessary expenses under DSU procedures in line with the WTO rules . He further how 
additional resources would be made available in the course of the year , if necessary.  WT/BFA/183  
 
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  1.42.   The Member asked how decision s would be taken to lift the limitations set out under point b. 
and how such decisions would fit with the Terms of Reference of the Committee and under what 
procedure such decision making could take place , and more generally , how the legal status of the 
accompanying "elements" would  be reflected in the G eneral Council  decision approving the budget . 
1.43.   A Member said that the Organization is faced with an unprecedented situation. He said that, 
in this context, and as his delegation had already  indicated at the previous meeting of the  
General  Council, pragmatism  is paramount . He said that the current absence of consensus is leaving 
the Organization in a precarious position . He said that Members should not  allow for the system  to 
be tested through a scenar io where a budget is not approved. He appealed for responsible actions 
to be taken and for the Organization to be endow ed with a budget.  
1.44.   Speaking on behalf of the LDC Group , a Member said  that, in accordance  with the provisions 
of the Marrakech Agreement, the Organization functions on the basis of consensus. He said that this 
is relevant to the issues regarding the budget  which is  related to capacity building and technical 
assistance to th e LDCs. He noted that LDCs were exposed to the possibility that  some of the 
programmes would be  cut.  
1.45.   He exhorted Members to adopt the budget so that related work can be continued in the best 
possible conditions and to enable LDCs to benefit from technical  assistance . 
1.46.   Responding to the question regarding the basis of an approved budget for 2020 and noting 
of the budget for 2021, an Official of the Secretariat referred Members to Financial Regulations 5 
and 6. She said that Financial Regulation 5 speaks of the existence of a biennium and then it goes 
on to state that the biennium consists of two financial periods , with each of the financial periods 
running from January to December. The Official of the Secretariat added that Financial Regulation 6 
goes on to say that for each financial period the Director General shall prepare a budget proposal. 
She said this reflects that Financial Regulation 6 already foresees a budget for each year. She added 
that, much as the Secretariat ha d mainly presented a proposed budget on a biennial basis, such 
budget is broken down into two distinct financial periods. She also cited that in its previous 
recommendations on the approval of budget, the budget and respective amounts of each year of 
the biennium had been nominate d. The Official of the Secretariat said that what was being propos ed 
is not contrary to the Financial Regulations. She said that it with many years of the zero  nominal 
growth , the budget process had  always been a relatively easy pr ocess. She added that the Financial 
Regulations foresee a review of the budget of the second year in the middle of the first year, through 
a mid -term review process.  
1.47.   A delegate express ed his delegation's support for the proposal at hand . He added that his 
delegation understood the views expressed by other Members and his delegation will continue to 
engage with all Members with the aim of  arriving at  a successful and speedy resolution to the issue.  
1.48.   A Member thanked the Director General and DDG Brauner for t heir personal involvement in 
resolving issues on the budget. She said that she had not yet received clear instructions from her 
Capital  because they still had  numerous  questions to ask.  She stated the questions in turn:   
a. On procedural aspects, she asked h ow the current situation could be interpreted. She 
asked whether it can be interpreted as a "take it or leave it" choice exercise? She asked 
what the consequences of such an exercise would be.  
b. The second question is with regards to the authorization  according to the Financial 
Regulations. She aske d, should  any M ember want to breach the Financial Regulations, or 
were the CBFA to deviate from the Financial Regulations without giving convincing 
reasons, which rule would  be follow ed? She said that her de legation's understanding of 
Financial Regulation 6 is different from that of the Secretariat.  She quoted that the 
recommendation reads "…the recommendation would further invite the General Council to 
take note of the proposed 2021 budget …" and asked if th is means that the Organization 
does not have the budget for the year 2021?  
c. What is the mandate of the CBFA ? Should the budget or the policy go first? The Member 
added that her delegation is p leased that the D irector General mentioned that the budget 
should not be used to try to fix systemic issue s. In view of this, should the Committee WT/BFA/183  
 
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  encourage support for appeals or any intention to use the budget for these as way of 
putting  pressure ? 
d. Will the current proposal on the table be helpful to b reak the impasse  at the Appellate 
Body or the other way  round ? The Member then added that this impasse is the most 
eminen t existential risk to this Organization. She said that her delegation is ready to 
support any proposal that would be helpful in unblock ing the selection of  Appellate Body 
Members.  
e. What is the purpose of limiting the use funds  on th e two budget lines  pertaining to the 
Appellate Body?  If there are decisions that the Appellate Body Mechanism should be 
abandoned  or its function  limited, they should be made in other Bodies of this 
Organization , not the Budget Committee. The budget  should ensure the full function ing of 
the Appellate Body. What is the breakdown of the amounts of CHF 100,000 ? The Member 
said that there is still one Appellate Body Member who se contract is still in force  and asked 
if this money was allocated for the retainer fee of this A ppellate Body Member 's contract 
or if it will cover t he hearing of the ongoing three cases. She said that if this is for the 
latter, then as of March 2020 there will be no money to fulfil the contract of the remaining 
Appellate Body Member.  
f. Is the budget for Panellists' fees enough  to cover arbitration under Article 25 of the Dispute 
Settlement Understanding as well as existing panel ca ses. If not, where will the budget for 
arbitration under Article 25 come from ? 
1.49.   A Member than ked the Secretariat for the continued work on th e proposal and said that his 
delegation's concerns are that the solution proposed relates to  pending appeals and with the amount 
of the temporary limit proposed for the Appellate Body expenditure lines . He said that for delegations 
like his, whose countries had pending appeals , the limitation d iscriminates between appeals . 
Referring to an informa l meeting that had taken place the previous day, he said that the Secretariat 's 
explanation for the amount of the temporary limitation had been that only one appeal would be dealt 
with in the following year as there was an assumption that the other two app eals that were in train 
would be concluded in December  2019. The Member says that his delegation finds it difficult to  agree 
to a proposal that suggests a  bifurcate d approach to appeals within the WTO.  
1.50.   The Member said his delegation remains constructive an d has  no intention whatsoever to 
come in the way of the budget being approved  and called for a solution whereby language that 
addresses his delegation's concerns is included in the Report of the CBFA to the General Council.   
1.51.   He said that the proposal on t he table seems to be prejudging the outcome of the discussions 
that are scheduled to take place in the Dispute Settlement Body.  
1.52.   A Member expressed strong concerns  about the angle of the discussions. She thanked  DDG 
Brauner and his team for their efforts i n putting forward a workable proposal. She said that her 
delegation puts a very clear priority on finding a solution quickly and urge s other Members to be 
pragmatic and to ensure the budget is approved as early as possible.  
1.53.   The Director General t hanked the delegations that ha d shown flexibility  and expressed their 
readiness to go along with the proposals. He also thanked those that encourage the Secretariat to 
continue working on finding a solution .  
1.54.   The Director General continued by saying that an Offic ial of the Secretariat had appropriately 
responded to the question regarding the Financial Regulations and the approval of the budget for 
2020 whilst taking note of the budget for 2021.  
1.55.   On the views expressed by Members about the sequencing of the budget and policy issues, 
the Director General said that being pragmatic was more important than being  academic . He stated 
that the driver of the latest proposal was a starker and bleaker situation than what Members may 
perceive. He informed the Committee that th ere had been a lot of behind -the-scenes conversations  
and negotiations before arriving at the current status.  WT/BFA/183  
 
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  1.56.   He cautioned that if there was a bent to wanting issues in the Dispute Settlement Body to be 
resolved first, his  intuition is that the outcome on the budget for the Appellate Body Members' fees 
and variable costs would be zero .  
1.57.   He said that what had been proposed would buy time and that perhaps after a few months 
the issues at the Dispute Settlement Body may be clearer .  
1.58.   The Director General said t hat a blank che que for the Appellate Body Members' fees and their 
variable costs was highly improbable. He said that the amounts that were suggested as temporary 
amounts would be spent according to relevant needs and buy time to resolve the more fundamenta l 
issues on the table in the Dispute Settlement Body.  
1.59.   On the question about how the remaining Appellate Body Member would be paid, he said that 
discussions with the Appellate Body Member may be necessary after a few months and that an 
assessment would be made from the legal angle. He said that there is no guarantee of what is going 
to happen.  
1.60.   On the points around differentiation of appeals, the Director General said that there are no 
strings attached to the CHF 200,000 temporary amount for spend ing. He add ed that the question of 
whether to differentiate or not would be determined by the Dispute Settlement Body. He said that 
at this stage, work on some appeals has already  started , and there had been hearing s on them,  
while others have not yet started . He said he wished that issues of the Dispute Settlement Body 
would be kept separate form those related to the budget but acknowledged that it is within the 
Members ' prerogative to merge the two tracks should they deem  this appropriate .  
1.61.   The Director General s aid that the Office of Internal Oversight had been requested to audit 
the manner in which the dispute settlement system is operating,  and that part of the 
recommendations would cover  the resources required .  
1.62.   A Member said that her Capital  is able to agree on the suggested compromise proposals , 
including the limitation of spending authority of the Secretariat on the budget relating to the 
operation s of the Appellate Body. She said that a situation where the Secretariat would have no 
budget should be avoided.  She said that the important lesson learnt is that the  WTO needs a 
contingency rule  so that i f there are similar circumstance s in the future, which  would put the WTO 
in a situation where Members cannot agree on the budget , then there should be a clear interim 
solution to funding the operations of the Secretariat.  
1.63.   A Member said that  his delegation finds the language on spending limitations problematic as 
the cap effectively impact s the interest of Members. He said that his Government has two cases in 
the appeals process and that the language  proposed for inclusion in the Report of the CBFA to the 
General Council does not have any clarity on how other cases may be handled in the future.  He 
reiterated his Government’s expectation that these cases would be s een through. He pointed out 
that Members, except for one, agreed to the Director 's Budget proposal on CBFA 's November 12 
meeting. He questioned the process of putting the burden on other Members that actually agreed to 
the budget in the last minute as well  as the process in which it was done. He underlined that the 
approval of the Organization’s budget should not be conditional as this would create a dangerous 
precedent. He supported others questions on how the lifting of spending limitation would be done, 
procedurally speaking.  He said that his delegation needs more time to assess the proposals.  
1.64.   A Member said that it was understandable that some Members had questions. She noted 
that the Membership had experienced issues being brought to  the brink in the WT O. However, the 
budget should not be one of them.  Every  day that the approval of the budget is delayed meant that 
there would be  Secretariat staff who did  not know  if they would be able to pay  their rent at the 
beginning of the coming year  or if they would  have money for their  children' s school fees.  She said 
that the CBFA talks about  accountability and there is an  expectation  that the Secretariat will do  its 
best to serve the needs of the WTO and  its Members. However, while some  Members  are quick to 
point out what they see as gaps  in the Secretariat's  work, we  were slow  to give  Secretariat 
staff security in their  livelihoods. She concluded by  emphasizing that  the budget is not a game of 
who blinks first. She urged Members to adopt the budget and to do so  quickly. WT/BFA/183  
 
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  1.65.   A Member echoed the view that the staff of the Secretariat ha s to be taken into consideration. 
He said that the staff do a lot for Members. He urged for a way forward to be found and encourage d 
those Members that still have concerns to work closely with the Secretariat and come up the 
language to make sure that key issues are covered in the Report of the CBFA to the General Council. 
He stated that if the budget is not approved , this will affect a lot of activities that are planned for  
2020 for techni cal assistance and capacity building .  
1.66.   Responding to the question on the lifting of the temporary limitation on expenditure against 
some budget lines, DDG Brauner said that it would be within the remit of the CBFA to do so and the 
Secretariat would abide by this. He further clarified that the c ap is not intended to be for the whole 
year. 
1.67.   DDG Brauner said that contingency regulations  are indeed necessary, and that relevant 
regulations would be developed in line with those in other international organizations such as the 
United Nations and OECD.  
1.68.   A Member said that his delegation's position is that no money should be spent for the 
Appellate  Body Members after December 10. He said that they had been presented with a 
compromise and are willing to go along as, had his delegation stuck to its original view, the result 
would have been less desirable for others.  
1.69.   The Chairman asked  those Members who ha d raised some  issues with the language in the 
text to elaborate what they would like to see achieved by such modification in order to give the rest 
of the Membership and the Secretariat some guidance.  
1.70.   Some Members requested the Secretariat to reply  to the questions they had posed, in writing, 
so that the delegations  can send  the response s back to their capital s. They also stated that they 
were open to contrib uting to possible modifications to the text proposed for the Report of the CBFA 
to the General Council .  
1.71.   The Chairman said that the meeting that had taken place the previous day was an informal 
meeting and that the current proceedings were part of a formal meeting. He added that the  
Secretariat will respond in writing to the questions Members had posed during  the meeting . He said 
that this would eliminate most of the causes of misunderstanding s.  
1.72.   A Member asked whether a floating cap  could be considered in lieu of what he deemed to be 
a firm cap. He said that such floating cap would relate to the operational r equirements . 
1.73.   DDG Brauner said that this would have possibly been considered but added that there are 
time pressures that would make such a suggestion cause  further delay s to the prospect of getting 
the budget approved in December, as Members would ask for more time to send any new 
suggestions back to their capitals. He reasserted that the cap is not intended to be in place for the 
whole year but rather as a facilitating elemen t to enable the budget to be accepted by everybody.  
1.74.   The Chairman concluded by saying that the Committee is not  yet in a position to agree on the 
recommendation to make on the budget. He noted that s everal  Members  have asked for more time  
and reminded the C ommittee that there was not much time left before the General Council meeting 
scheduled for 9 to 11 December.  
1.75.   The Chairman adjourned the discussions of this agenda item to a meeting to be held in the 
following week.  He said that the exact date and time of  the meeting would be communicated later. 
1.76.   The Committee meeting that had been adjourned on 27 November resumed on 
5 December  2019.  
1.77.   Several Members  said that the budget should not be used as leverage to fix policy issues 
discussed in other WTO Bodies.  
1.78.   A number of Members stated that the departure from the established budget procedure and 
outcome of this should not establish any precedent in respect of any future deliberation or approval 
of budget proposals.  WT/BFA/183  
 
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  1.79.   The Committee agreed to establish a temporary limitation of expenditure against the budget 
allocated to Appellate Body Member Fees and the Appellate Body Operating Fund by amounts of 
CHF 100,000, respectively, and that the Committee can lift this limitation when it deems this 
appropriate.  
1.80.   A member said that the temporary limitation should not in any manner implicate or prejudge 
the legal nature of the Working Procedures for Appellate Review including Rule 15 which was drawn 
up by the Appellate Body in accordance with its mandate under Articl e 17.9 of the DSU. The principles 
of transparency and consensus as well as Financial Regulations of the WTO should be well observed 
in the budget discussion and approval process.  
1.81.   A Member reiterated comments that he had made in previous meetings calling fo r non -
discrimination between appeals. He said that his delegation 's concerns had been addressed as the 
delegation  had received some understanding, from related discussions in a different setting . 
1.82.   A Member said that his Government had had two cases left to be heard by the Appellate Body. 
He said after the withdrawal of one of the cases, only one is remaining. He reiterated his delegation's 
position that cases before the Appellate Body should be seen through without differentiation and 
within the current rule s. 
1.83.   The Member added that his delegation acknowledges that one Member has specific concerns 
regarding the way the Appellate Body functions. He noted that his delegation had participated in 
related  discussions in a constructive and result s-oriented manner an d will continue to do so. He 
expressed the hope that, given the recent intense discussions on the relationship between policy 
discussions and the budget, all Members will engage in resolving the Appellate Body issues at the 
Dispute Settlement Body  and othe r mechanisms, with the necessary political will.  
1.84.   The Member said that if budget and spending plans were to continue being made with 
conditions, the risk is that future processes will become complicated, as more time would be spent 
on conditions rather tha n substantive issues.  
1.85.   Several Members underlined the importance of transparency in building consensus and the 
need to have all Members involved, to the fullest extent, in drafting ways and means with challenges 
faced.  
1.86.   A Member expressed serious concerns , shared by others,  about the budget process. He said 
that the Committee had been presented with significant restrictions to the budget of the 
Appellate  Body only in the previous week and had been expected to approve such restrictions at 
very short notice. H e said that all of this was driven by one Member.  
1.87.   The Member said the Committee has been discussing the budget proposal for months now. 
He said that it is not normal procedure to introduce major changes at the last moment. He said that, 
more fundamentally , this cannot become a precedent that Members can evoke in the future to justify 
similar behaviour.  
1.88.   The Member expressed the view that the budget process should be kept clearly separate and 
not used for policy decisions. He added that the one -year budget should not become the norm.  
1.89.   The Member said that it had been problematic that the Committee was initially asked to 
approve restrictions to the budget before knowing how many pending cases the Appellate Body 
would take after 10 December. Noting that this m atter had been discussed in the D ispute Settlement 
Body meeting on 3 December , he said that the right sequence had been followed as the situation on 
pending appeals had become clear before the budget was decided. He stressed that the 
Appellate  Body is cons idered as  being funded, subject to a spending cap and that once the selection 
process goes ahead and the Appellate Body is quorate, the CBFA will take a decision to lift the cap.  
1.90.   Several Members said that, considering the possible grave consequences for th e WTO if the 
budget were not approved and in the interest of preserving the multilateral trading system, they will 
not oppose the proposed budget compromise.  WT/BFA/183  
 
- 10 - 
 
  1.91.   A Member said that, in the interest of the well -being of this Organization, his delegation chose 
to be pragmatic. Therefore, his delegation would join consensus on the approval of the budget as 
presented. The Member said that, nevertheless, the current situation of the Budget and the 
Organization as a whole is not business as usual and that any Member  that cares for this Organization 
has to recognize that the full performance of the WTO, including its staff members, should never 
again be put under such level of stress and uncertainty.  
1.92.   The Member said that all Members should start discussions aimed at f inding a mechanism 
that prevents the Organization from finding itself in another crisis similar to this one, and which is 
designed to ensure its continuity and smooth operations.  
1.93.   A Member expressed gratitude to all Committee Members and the WTO Secretariat  for their 
efforts to obtain a budget in time. She said that this year 's budget negotiations took place under 
exceptional circumstances and were complicated, including last minute changes. The Member said 
that her delegation would have preferred to approve  a budget for 2020 as well as for 2021, without 
limitations. She said that the current budget compromise should not be taken as a precedent for the 
future. She said that, with regard to the upcoming work in 2020, her delegation's hope is that this 
year's experiences will aid future constructive cooperation.  
1.94.   Referring to the stalling effect emanating from discussions relating to the Appellate Body, a 
Member said that her delegation was not opposed to the compromise that had been arrived at. 
However, she stated that her delegation's approval is given strictly on an exceptional basis and 
should not be seen to constitute a precedent for subsequent budget s. She said that future budget  
recommendations  should be adopted in conformity with the procedures followed for previous 
budgets.  
1.95.   Speaking on behalf of the LDCs, a Member expressed gratitude for the efforts that Members 
had deployed in order to find a cons ensus solution on this important matter. He said that the 
Secretariat often accompanies LDCs in activities of capacity building. He said that the LDC Group 
would associate itself to the consensus solution.  
1.96.   A Member said that in addition to not setting pre cedent, rules have to be put in place so that 
the WTO can continue to function should, for some extraordinary reason, there not be an approved 
budget in the future. She said that this should be included in the CBFA Work Plan for 2020.  
1.97.   Supporting the views  expressed by other delegations, a Member added that rules that would 
ensure continuity should be proposed and considered early in 2020 in order to pre -empt a situation 
whereby the 2021 budget discussion could end up in a similar situation to the budget di scussion this 
year. 
1.98.   The Chairman confirmed that these aspects would b e included in the 202 0 Work Plan and that 
the Work Plan would be tabled at the first CBFA meeting in 2020.  
1.99.   The Committee agreed to make the following recommendation to the General Council.  
1.100.   The General Council,  
HAVING CONSIDERED  
The guidelines on biennial budgeting (WT/BFA/W/10 5/Rev.1) approved by the General 
Council through document WT/GC/M/82; and  
The 2020 -2021 WTO Consolidated Budget, which amounts to CHF 197,203,900 for 2020 
and 2021, respectively, as set forth in Tables 1, 2, 3, 4 and 5 annexed to this report;  
 
RESOLVES TH AT 
 
The 2020 WTO Consolidated Budget, be financed as follows:  
 
1. Contributions from Members in the amount of CHF  195,500,000; and  
 
2. Miscellaneous income of CHF 1,703,900.  WT/BFA/183  
 
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  AND FURTHER, IN LIGHT OF EXCEPTIONAL CIRCUMSTANCES IN 2019, TAKES NOTE OF  
 
The proposed 2021 WTO Consolidated Budget of CHF  197,203,900 which will be subject 
to finalisation in 2020.  
 
1.101.   The Director General came to the meeting room to personally thank the Committee Members 
for their flexibility and cooperation in endorsing the rec ommendation on the budget. He called on 
Members to yet again support the recommendation during the General Council meeting in the coming 
week.  
1.102.   The Director General acknowledged the crucial role that the Members had played in the 
process, as their views an d suggestions were vital for the deliberation in Capitals.  
1.103.    He stated that, as Director General, the most important task for him is to preserve the 
multilateral trading system  and the WTO and to help it to adapt to the new unorthodox environment. 
He said key to all is serving Members more efficiently and promoting international cooperation.  
1.104.   The Director General thanked the Chairman, the Secretariat and everybody that had helped 
in the process.  
2  REVIEW OF SELECTED F INANCIAL REGULATION S OF THE WORLD TRADE 
ORGANIZATION  – WT/BFA/W/500  
2.1.  The Chairman introduced this topic by stating that the basis for the discussion is document 
WT/BFA/W/500. He recalled that, during its meeting on 21 October, the Committee had agreed to 
the exclusion of Financial Regulation 28 from the list of Financial Regulations to be revised. He said 
that Financial Regulations 23 and 2 9 were still outstanding . 
2.2.  The Chairman  informed the Committee that, since the last Committee meeting , there h ad been 
discussions between Members ; and between Members , the Secretariat and himself, which resulted 
in the amendments to Financial Regulation 29  gaining general support, which was not  the case for 
Financial Regulation 23.  
2.3.  The Chairman said that Financial Regulations 23 should , therefore,  be deleted from the 
Recommendation. He asked the Committee to accept and adopt the recommendation to the 
General  Council , which he read out,  based on  those Financial Regulations which had been agreed 
on, being Financial Regulations 4,  17, 19, 26, 27, 29, 37, 38 and 42.  
2.4.  A Member stated that his request for the floor under "Other Business" was relevant to this 
agenda item. He said that his delegation  requests that Financial Regulation 19 be kept pending with 
Financial Regulation 23. He said that Financial Regulation 19 deals with extra budgetary 
contributions  and that, considering  the answers provided by the Secretariat to questions of the 
delegations in WT/BFA/INF/6, there are some further clarifications required in the guidelines and  
also in the regulation.  
2.5.  The Chairman asked the Member if by this request his delegation meant that the agreement  
that the Committee had had on this Financial Regulation be reversed and Financial Regulation 19 be 
reopened.  
2.6.  The Member referred  to document WT/BFA/W/478 , where the Financial Regulations were first 
brought for review. He said that s ubsequent  to his deleg ation's request  the Secretariat had agreed 
to incorporate the guidelines which are contained in document WT/INF/219 as part of the language 
agreed for Financial Regulation  19. He said that this was based on the understanding of the 
information his delegati on had at that time.  
2.7.  The Member  said that the responses p rovided to questions 14 and 20 of WT/BFA/INF/6, were 
relevant. He said that question 14 addresses  how non -mandated areas would be dealt with under 
voluntary and extra budgetary contributions. He sai d that the  last line states that "this was in 
response to one of the recommendations of the TA external evaluation of 2016 which suggested to 
consider including workshops to explore issues of a multilateral nature for which no agreement WT/BFA/183  
 
- 12 - 
 
  currently exist s". He said that his delegation had not been aware of this when the Financial Guidelines 
were drafted.  
2.8.  The Member quoted part of the response to question 20, which reads as follows : "The 13% is 
not intended to cover regular budget funded staff whose work also brings them in contact with 
technical assistance and capacity building activities".  
2.9.  The Member s aid when the Committee drafted the Guidelines  in WT/INF/219 , in consultation 
with the Secretariat , there was an agreement on paragraph 5, where there were two types of 
projects: one where there is no additional financial liability for the WTO  and second where there is 
a financial liability for the WTO.  He said that i n the first paragrap h it was stated that , when the 
voluntary fund involves no additional financial liability , the CBFA will be notified within 14 days . He 
said that voluntary contributions that would lead to additional financial liability would be submitted 
for consideration and consent by the CBFA.  
2.10.   The Member said that i n light of the response provided to question  20, which says that regular 
staff is not accounted for in any of the projects, there is an ambiguity on which possible project 
could fall into categor y 1. He said that his delegation would like to discuss this and seek  further  
clarification from the Secretariat before his delegation  can agree to the revised formulation of 
Financial Regulation 19 , incorporating WT/INF/219 . He said that his delegation wou ld come back 
with some suggestions on the Guidelines at a late r stage.  
2.11.   An Official of the Secretariat recalled that the delegation that was asking for Financial 
Regulation 19 to be reopened had, in an earlier meeting of the CBFA, made a specific request t o 
have the notification documentation as an annex to the Financial Regulations . She said that the 
Secretariat had accordingly done so. The Official of the Secretariat  said that the delegation and other 
Members had then approved  the revised text and annex , leading to Financial Regulation 19 and 
several other Financial Regulations being accepted and discussions on these closed. The Official of 
the Secretariat then said that in spite of this, Members have the prerogative to reopen any element .  
2.12.   The Official of the Secretariat asserted that the issues the delegation had raised are not 
necessarily interlinked with the need to renege on something that had already been accepted, being 
the acceptance of the fact that Financial Regulation 19 had been deemed  satisfact ory. She said that 
the questions being raised in WT/INF/6 were to be addressed in the medium term and incorporated 
in the 2020 Work Plan for the CBFA.  She said the request to reopen  Financial Regulation 19 was 
being put forward  at the end of the year did n ot give the Secretariat the necessary time to engage 
on this.  
2.13.   She said that the Guidelines for Notification of Trust Funds made it obligatory for all new Trust 
Funds to be notified to Members and Members could express their views on any aspects of such 
Trust Funds, including  whether  the Secretariat's  assessment that there is no financial liability for a 
given new Trust Fund is credible . 
2.14.   Another Official of the Secretariat said that there  had never been  an expectation that the 
regular budget salaries of s taff who work on technical assistance is expected to be covered as part 
of the 13%  programme support costs. He said the important point is that the regulation refers to 
additional liability .  
2.15.   A Member thanked the  Secretariat for the previous discussions and the hard work on th e 
latest draft of Financial Regulation 23. She said that her delegation would have approved the 
recommendatio n but  had concerns in light of the complicated discussions to agree on a part of t he 
Financial Regulations and ask ed what the further procedures would be. She said that her delegation 
would have to refer the issue to its capital.  
2.16.   A Member said that whilst he appreciate d comments  made earlier regarding 
Financial  Regulation 19 , he agreed  with the Secretariat that the issues raised were not intricately 
linked to the text of Financial Regulation 19 and were a separate aspect. Regarding the 13% 
overhead cost for administering extra -budgetary funds , the Member said this  is common language 
to his delegation, as a longstanding contributor to the several trust funds in the WTO and other 
International Organisations.  WT/BFA/183  
 
- 13 - 
 
  2.17.   The Member that had raised the prospect of reopening discussions on Financial Regulation 19  
said that his delegation believe s that a reas that  are non -mandated , and for which there  is no 
consensus , should not be supported through  voluntary contributions without consensus amongst 
Members . He said that his delegation is of the view that  if there is any involvement of regular staff 
of the WTO in areas which are not mandated, it entails extra financial liability. He added that t here 
is no way that the extra financial liability can be segregated yet the regular staff is deployed for such 
projects.  
2.18.   The Member said that his delegation's reques t is not to fundamentally change anything which 
was agreed on earlier but to keep Financial Regulation 19 in abeyance as it has a relationship to 
document WT/BFA/INF/6  and the paper that the Secretariat would be tabling in 2020 regarding the 
harmonization of the governance of Trust Funds.  
2.19.   A Member asked about procedure and said that her delegation was of the view that the 
Financial Regulations are revised as a package and that her delegation could not approve a 
recommendation that leaves some out.  
2.20.   In respo nse, an Official of the Secretariat  said the review of the Financial Regulations  was 
based on  select , not all,  Financial Regulations. S he said there is no expectation by the 
General  Council as to what Financial Regulatio ns would have been review ed by the CBFA .  
2.21.   The Chairman stated that t he process that the CBFA had followed from the outset  was a 
review , not a total revision.  
2.22.   A Member said that his delegation is supportive of the recommendation as drafted and 
understand s that, if Members can continue t o work together on Financial  Regulation  23 and find 
agreement on the text, it  could be added to the recommendation before the meeting of the General 
Counci l.  
2.23.   The Chairman suggested that the Financial Regulations for which there was no disagreement, 
being Financial Regulations 4,  17, 26, 27, 29, 37, 38 and 42, be locked in. He said that during its 
next meeting, the Committee would determine a way forward regarding F inancial Regulations 19 
and 23. He said that it was important to ha ve something to move to th e General Council in December.  
2.24.   Clarifying its point, a delegation said that it wants to have everything in one package  as there 
may be interlinkages between some Financial Regulations that had been proposed for revision. She 
said that her delegation would  revert to its capital  in readiness for the next meeting of the CBFA.  
2.25.   Responding to the delegation, the Chairman said that the outstanding  Financial Regulations, 
19 and 23, are not linked to  Financial Regulations that had been revised . 
2.26.   An Official of the Secretariat recall ed that the assessment of the Financial Regulations selected 
for revision had started at the CBFA meeting on 17 June. She said that  all the Financial Regulations 
that had been proposed for revision then had been agreed to b y the CBFA, e xcept for 
Financial  Regulations 23, 28 and 29. She said that over the months, the Secretariat had engaged 
with the Member that had reservations on these three  Financial Regulations and progress made. She 
said, considering that the process had commenced with 11 Financial Regulations, and given the 
many months of work put into the exercise, it would be unfortunate for all the work achieved to be 
discarded.  
2.27.   Regarding the views expressed that the Financial Regulations proposed for revision are a 
package, the Official of the Secretariat stated that there had been a precedent  five years ago  when 
a similar cycle was undertaken. She informed the Committee that not all the Financial Regulations 
that had been considered for revision were eventually advan ced as there had been  disagreement on 
some of them.  
2.28.   A Member said that their  request is that the decision  on the recommendation be deferred to 
the next meeting of the CBFA.   
2.29.   The Chairman concluded this topic by saying that the Committee would, hopefully, solve the 
outstanding issues related to Financial Regulations  19 and 23 by the next meeting of the CBFA.  WT/BFA/183  
 
- 14 - 
 
  2.30.   This paragraph onwards reflects the continuation of discussions of this agenda item, after 
deferral from the meeting that had taken place on 12 Novembe r. 
2.31.   The Chairman recalled that the amended text of Financial Regulation 29 had been agreed to 
on 12 November and that the Committee had not been able to agree on amended text for Financial 
Regulation 23.  
2.32.   The Chairman said that, in addition, a Member had cal led for the reopening of Financial 
Regulation 19, whose text had been previously agreed to in June 2019. The Chairman said that, 
subsequent to the meeting on 12 November, the Secretariat had circulated changes proposed for 
Financial Regulation 19, by the M ember in question.  
2.33.    An Official of the Secretariat said that the proposed changes had been circulated to Members 
ahead of the meeting. She said that the main aspect is that the Member would like all voluntary 
funds to be approved by the CBFA. She stated th at currently there is a distinction between the 
voluntary funds that would result in additional financial liability and those that would not.  She said 
that those that would not have any additional financial liability need come to the CBFA for approval 
but rather just for information and that the CBFA only decides on those that have additional financial 
liability.  
2.34.   The Official of the Secretariat said that the Member is proposing a departure from the current 
version of Financial Regulation and the current version of the guidelines for notifying Members of 
new voluntary funds as contained in document WT/INF/219 and the version of Annex C in the revised 
text of this Financial Regulation that the Committee had endorsed in June 2019.  
2.35.    The Member that ha d proposed the latest changes introduced the text by saying that the 
document bearing the reference WT/INF/219 had been adopted with the active engagement of his 
delegation and the Secretariat. He thanked the Secretariat for the constructive way this had t aken 
place. He said that the guidelines had been aimed at bringing transparency to the processes to 
streamline the procedures for notification, approval, implementation and reporting on voluntary 
contributions, which addresses concerns that Members had rai sed regarding such contributions.  
2.36.   He said that subsequent to the issue of the document bearing the reference WT/BFA/INF/6 
his delegation had noted the response to question 20 which unequivocally confirms that there are 
both indirect and direct costs to the  WTO Secretariat as regular staff is sometimes assigned activities 
in the trust funds.  
2.37.   The Member asserted that the simplest way to correct this situation and to address the 
concern is to alter Financial Regulation 19 so that it would read that the accepta nce of all voluntary 
contributions requires the consent of the Committee.  
2.38.   A Member said that said that her delegation could not comprehend why the Committee was 
coming back to already closed Financial Regulations. She said that her delegation was willing to 
show flexibility that either the Committee retains the text that was agreed to in June or retains the 
one in the Financial Regulations currently in force.  
2.39.   A Member said that his delegation cannot agree with the latest proposed change to the text 
of Fina ncial Regulation 19 as this Financial Regulation has already been extensively discussed and 
agreed upon since the Committee meeting that took place on 17 June.  
2.40.   The Member said that decisions must mean something and are supposed to bring certainty of 
the pr ogress in negotiations. He added that revisiting a decision that has been agreed sets a bad 
precedent for procedure and a demoralizing one for other participants.  
2.41.   The Member said that his delegation disagrees with the proposal that all Trust Funds should 
be approved by the CBFA. He said that technical assistance and capacity building help countries 
develop more effective institutions and legal frameworks, as well as implement essential policies to 
take full advantage of the multilateral trading system.  
2.42.   He elaborated that voluntary contributions are vital to make such programs happen and that 
much as his delegation is in favour of guidelines, oversight, improving horizontal coordination and WT/BFA/183  
 
- 15 - 
 
  swift presentation of projects to the Committee for timely feedback,  having the Committee approve 
every Trust Fund may politicize the process and risks paralyzing important projects of technical 
assistance. He said that if there is no consensus on the already approved changes, then Financial 
Regulation 19 should stay as it  is for the moment with no changes at all.  
2.43.   A Member said that his delegation is of the opinion that there should be respect for the 
collective interest that Members have in the management and operation of this Organization. He 
said that full transparency i s required in how funds are received and approved. He said that his 
delegation and several others had co -sponsored a proposal on transparency entitled "An inclusive 
approach to transparency and notification requirements in the WTO "(JOB/GC/218/Rev.2) in wh ich 
they advocate that transparency must permeate all activities of the WTO. He said his delegation 
supports the view that all voluntary contributions, gifts and donations, irrespective of the source of 
these funds, should be assessed and approved by the C BFA upon recommendation of the Director 
General.  
2.44.   A Member said that his delegation is of the view that the proposed changes are radical and 
would put the burden to assess whether any voluntary contributions, gifts or donations are coherent 
with the rules o f the Secretariat on the CBFA. He said that the proposal goes beyond the notification 
of trust funds but also that of any gifts to the Organization.  
2.45.   The Member said that the text that had been agreed in June would enable the Secretariat to 
function and no t for the Members to start operating as a Secretariat. He said that it would be too 
burdensome for Members to have to decide on every single gift and contribution to the Organization.  
2.46.   The Member also asked the proponents of the new text whether individual  additional 
contributions to existing trust funds would also need the consent of the CBFA before the Secretariat 
could accept the contribution.  
2.47.   A Member said that her delegation supports the adoption of the recommendation updating 
that were already agreed and to leave out Financial Regulations 19 and 23.  
2.48.   The Member that had proposed the text said that the intent of the amendment is not to bring 
everything to the CBFA. He said that established trust funds have been growing for many years, are 
already establi shed funds and do not need any consent for approval once the fund is established.  
2.49.   The Chairman said that as there is no consensus on the text of Financial Regulation 19 then 
the implication is that this Financial Regulation should remain unchanged. He said  that, likewise, 
Financial Regulation 23 would also remain unchanged as no agreement had been reached on it. The 
Chairman added that in view of this, and the work done to date, the Committee can lock in the 
agreed amendments to Financial Regulations, 4, 17 , 26, 27, 29, 37, 38 and 42 and that a 
recommendation would be made to the General Council to approve these changes.  
2.50.   The Member that had proposed the latest amendments to Financial Regulation 19 said that 
his delegation was not in a position to accept any recommendation to the General Council that does 
not include Financial Regulation 19.  
2.51.   The Chairman thanked the Member for having clarified his delegation's position and said that 
the Committee needs to concentrate its efforts and energy for the remainder of  the year on the most 
important topic at hand, that is reaching consensus on the budget.  
2.52.   The Chairman concluded the topic by saying that the discussions on Financial Regulations 
would be deferred to 2020 and that no recommendation would be made to the Gen eral Council 
ahead of its December 2019 meeting.  
2.53.   Concluding on the meeting, the Chairman said that the Committee would adjourn until the 
following week and would at that time continue discussion on the budget  WT/BFA/183  
 
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  3  REPORT FROM THE WORK ING GROUP ON THE SELECTION OF AN EXTE RNAL AUDITOR  – 
WT/BFA/W/ 503 
3.1.  The Chairwoman of the Working Group gave a brief presentation on the document 
WT/BFA/W/503 on the selection process for the new external auditor for the period 2020 -2025. In 
particular, she briefly recapped t he steps that the Working Group undertook to achieve a conclusion 
in the selection process.  
3.2.  The Chairwoman briefly  informed the Committee that the Working Group had held preparatory 
meetings  on 4 April 2019 and on 8 May 2019 , at which stage the previous C hairwoman was still in 
charge.  During those meetings , the W orking Group had  worked on the invitation to bid and the 
selection criteria.  
3.3.  The Chairwoman stated that the Invitation to Bid  (WT/BFA/INF/3) had been issued on 
15 May 2019, with 15 July 2019  as the deadline for submission of bids .  
3.4.  The Chairwoman informed the Committee that the bidders were: The Office of the Auditor 
General of France;  The Controller and Auditor General of India;  The Court of Accounts of Turkey; 
and The National Audit Office of the United Kingdom.  
3.5.  The Chairwoman stated that she had assumed the role of chairing the Working Group with her 
election by the Working Group on 31 July 2019, following the recusal of the previous Chairwoman 
and the withdrawal of some other Members of the W orking Group.  
3.6.  In light of the withdrawals , an additional invitation to join the Working  Group had been 
circulated among the Committee on Budget, Finance and Administration in August 2019. No 
additional members expressed interest in joining the Working Grou p. 
3.7.  The Working Group  met on 23 September, 7 October, 17 October and 23 October 2019 to 
evaluate the four bids , based on WTO Financial Regulations 43 and 44 , the selection criteria set in 
the Annex 1 of the invitation to bid  and principles of objectivity an d transparency . The Working 
Group unanimously concluded that the offer presented by the Office of the Auditor General of France  
best fulfilled the requirements.  Therefore, the Working Group proposed that the Committee on 
Budget and Finance and Administrati on recommend the appointment of the Auditor General of 
France.  
3.8.  The Chairwoman concluded by saying that the Selected External Auditors would  be notified of 
the outcome by the end of 2019 and will take up duties in the fall of 2020  after having received the 
required handover from the current external auditor . 
3.9.  A Member  said that the Committee could accept t he recommendation , with an ad referendum 
that he  would like to consult with his authorities.   
3.10.   A Member  asked if the deliberations  of the Working Group are confidential, to which the 
response was affirmative.  
3.11.   The Committee recommends to the General Council to appoint the  Office of the 
Auditor General of France as External Auditor of the WTO Secretariat and the WTO Pension 
Plan as fr om the audit of the 2020 financial statements  and for a period of six years  
subject to the condition that either party , i.e. the Auditor General of France or the WTO 
General Council, may  terminate the arrangement with a  notice period of  one-year.  
4  REPORT FR OM THE WORKING GROUP  FOR THE MANAGEMENT OF THE WORKING 
CAPITAL FUND  - WT/BFA/W/ 504 & WT/BFA/W/505  
4.1.  The Chairwoman of the Working Group for the Management of the Working Capital Fund  
expressed gratitude to other Members for having actively participat ed in the Working Group and for 
their constructive contributions.  
4.2.  She recalled that all meeting invitations  and documentation  had been shared with the full CBFA 
distribution list to ensure transparency.  WT/BFA/183  
 
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  4.3.  She said that the Work ing Group, after having carefully  explored several possibilities , had 
agreed to put forward a policy for the official consideration of the full CBFA contained in document 
WT/BFA/W/505.  She highlighted the key elements of the policy.  
4.4.  Section s 1 and 2 are the background and contextual information for the policy substance to 
follow.   
4.5.  Section 3 is intended to make clear that it is the General Council, guided by the CBFA, that 
ultimately has authority over the Working Capital Fund and how it is managed.  
4.6.  Section 4 moves into the substantive aspects of how to implement the management of the 
Working Capital Fund.  While the General Council, guided by the CBFA, has authority, practical 
aspects of day -to-day management will be delegated to the Secretariat.  The key poin t is to recognize 
that there are existing contractual relationships that the WTO has with external investment experts 
that can be leveraged for the benefit of the Working Capital Fund.  Emphasis in made t hat costs 
should always be an important consideration  when implementing the management policy and the 
goal is to keep them as low as possible while achieving the Working Capital Fund 's investment 
objectives.  
4.7.  The objective of Section 5 is  to describe broad  investment management principles without 
prejudice t o any future decisions about how the assets might specifically be allocated.   
4.8.  A Member  stated that her delegation had actively participated in the Working Group  and said 
that they recognize d that the discussion was transparent and constructive. Citing the challenge of 
negative interest, she  encourage d the Committee to pass the policy so that the next stage, 
establishment  of a fund to improve the financial situation , could be moved to . 
4.9.  A Membe r said that this delegation is pleased to see the Environmental, Social and Governance 
elements in the proposal.  
4.10.   Several Members commended the Chairwoman, the Working Group and the Secretariat for 
the progress made and outcome. They also endorsed the recommendation.  
4.11.   A Member indicated he was unsure if the Secretariat has the resources to manage the  Working 
Capital Fund or if external advisors would be hired , but nonetheless would not stand in the way of 
the policy being approved . Additionally, h e comme nted that Financial Regulation  23 suggest s that 
Members have the right to withdraw some of any positive budgetary result and  the ability to 
reallocate liquidity would be a key aspect to be considered.  
4.12.   The Committee agreed to make the following recommendation to the General Council.  
4.13.   The Committee recommends to the General Council that A Policy for the 
Management of the Working Capital Fund  (WT/BFA/W/505) be approved . 
5  Q3 2019 BUDGET AND FIN ANCE REPORT – WT/BFA /W/502 
5.1.  An Official of the Secretariat presented  the budget and finance report for the third quarter of 
2019 and gave an  update on Members under Administrative Measures.  
5.2.  She said that 82% of the assessed contributions had been received  from Members and 48 % 
from Observers .  
5.3.  She read out the list of six Members under Category I, one Member under Category II and 
seven  Members under Category III of Administrative Measures . She noted that there were 
two Observers under category I, one Observer under category II and two Observers are under 
Category III.  
5.4.  The expenditure rate as at the end of the third quarter was 76% of the budget, an amount 
approximating CHF 149 million.  WT/BFA/183  
 
- 18 - 
 
  5.5.  A Member suggested that future quarterly reports could be enhanced by providing more details 
on the expenditure  on temporary assistance and using consistent terminology for the various types 
of fees relating to the Appellate Body and panels. The Member further said more details on the 
Operating Funds , particularly quarterly expenditure of the Appellate Body Operating Fund , would be 
helpful .  
5.6.  An Official of the Secretariat said that future quarterly reports would incorporate the suggested 
elements.  
5.7.  The Committee took note of the report and the statements made.  
6  Q3 EXTRABUDGETARY FUND S REPORT – WT/BFA/W/ 506 
6.1.  An Official of the Secretariat recalled that he had, on previous quarterly updates, drawn 
Members' attention t o the fact that there is a structured imbalance that has persisted for several 
years between contributions and expenditures , wherein expenditure has been increasing and 
contributions lagging.  
6.2.  He said that CHF 3 million had been contributed and that there was an informal pledge of 
CHF 1 million for the Global Trust Fund.  
6.3.  The Official of the Secretariat said that t he other Trust Funds a re in generally good shape  and 
he informed Members that  the STDF had almost CHF 1.8 million in pending projects that were 
awaiting additional contributions .  
6.4.  The Official of the Secretariat called on Members to make contributions to the Trust Fund 
dedicate d for LDC participation in MC12 as it would be cost -efficient to commence engaging funds 
and purchasing air tickets well in advance of the meeting dates.  
6.5.  The Committee  took note of the report.  
7  TRANSLATION TOOLS BA SED ON ARTIFICAL INT ELLIGENCE  – WT/BFA/W/ 501 
7.1.  An Official of the Secretariat informed the Committee that machine translation had been in use 
at the WTO Secretariat for some time.  
7.2.  The Official of the Secretariat said that the WTO Secretariat had recently developed a 
partnership with WIPO . He said that WIPO had developed a translation system and was offering this 
to other international o rganizations in order to train its translati on tools and develop a large database 
of terminology and voice recognition and accents.   
7.3.  The Official of the Secretariat said that in the last two years, a new kind of machine translation  
that is more advanced and based on neural computing  and on neural syste ms had emerged.  WIPO 
had moved into this area and was  training its system with the WTO  corpus. He said that the progress 
so far was good.  
7.4.  A key requirement is that machines  with the right capacity and processing speed are foreseen 
so that the system can be  made available to Translators and to the whole Secretariat. He said that 
the systems have been used by some divisions for questions and answers.  
7.5.  The Official of the Secretariat said that the WTO Secretariat continue s to assess what other 
systems are available on the  market  and whether commercial offerings , that may be more 
expensive , can offer better infrastructure  and better technical solutions. He also said that another 
barrier  to be crossed is speech to text transcription . He said that the WTO Secr etariat has  been 
conducting tests with some internal divisions and that the results are encouraging.  
7.6.  The Official of the Secretariat said that the next stage would be to  run WTO audio files and try 
to identify and train the systems as these  are dependent on accents. He pointed out that there is a  
problem with some names, which are  not recognized by the machine.  WT/BFA/183  
 
- 19 - 
 
  7.7.  The Official of the Secretariat said the  meetings of main Bodies at WIPO typically  last for two 
days and are all recorded. He stated that, in addition, there is a Chairman's  summary which is 
finalised on the last day of the meeting and is approved as well as  verbatim reports of the meetings, 
which are translated manually. He said that this is cumbersome  and expensive. It is fo r this reason 
that the Director -General of WIPO proposed the big revolution  which  was unanim ously approved . 
Instead of verbatim report s, video record s with audio sound will be deemed to be the official record.  
7.8.  The Official of the Secretariat clarified tha t automated transcription has an accuracy rate of  
between 90 % and 95% . 
7.9.   Several Members  applauded the advances made by the WTO Secretariat in this regard as this 
will lead greater effectiveness and efficiency.  
7.10.    A Member asked that  a distinction to be made between  written and oral communication . He 
said that there are different intonations  and pauses  which would best be projected by qualified  
human  interpreters.  
7.11.   Member asked whether the utilization of artificial intelligence for tra nslation would lead to a 
redeployment of staff members.  
7.12.   A Member encouraged the Secretariat to think about how this technology can be harnessed 
to improve communication between Members and the Secretariat as well as with other parties. He 
cautioned that an  over-emphasis on cost -savings could hamper progress.  
7.13.   A Member said that he had observed that most documents first  appear  in English and are 
then translated into French and then finally some are translated into Spanish. He asked how many 
people in th e WTO currently work on text translation and the average of number of working days 
required to obtain a text in the three working languages of the organization.  
7.14.   The Member said that speech to text would enable Missions with low staff numbers to access 
information if they were not able to attend meetings that overlapped with other meetings. He said 
that, as many capitals are used to text, adapting to video would be  a bit difficult.  
7.15.   A Member said that her delegation had  raised this issue in a couple of previous meetings. She 
asked how long it would take for the machines to be trained by WIPO. She also asked if any 
challenges had been experienced or are foreseen in th e use of advanced technology .  
7.16.   An Official of the Secretariat said that t he role of the machine is not to do away with people 
but to give humans more effective tools so that they can work better and yield better results. He 
said that c ost savings  are not t he main objective.  
7.17.   The Official of the Secretariat clarified that though French and Spanish versions of documents 
appear later than English documents , in most instances, some texts appear in the three languages 
at the same time.  
7.18.    The Official of the Secre tariat said that there are approximately  25 Translators for each 
language, comprising of full -time staff, temporary staff and freelance translators. He further said 
that the number of working days is not necessarily a useful indicator because it varies wit h the 
complexity of each document and requests to deliver some documents quicker than others.  
7.19.   Turning to the training of the machines, the Official of the Secretariat said that this depends 
on volume as opposed to time. He said that the quantity of volumi nous data that can be processed 
depends on the capacity  of servers , and the available power . He said that h aving more meetings 
recorded would be essential for improv ing the system.  
7.20.   On the challenges for the future, he cited the need to improve the quality of transcriptions to 
enhance their  reliability.  
7.21.   The Committee took note of the report and the statements made.  WT/BFA/183  
 
- 20 - 
 
  8  OTHER BUSINESS  
8.1.  The item that had been proposed for "Other Business" was addressed under the Section 2 
above , "Review of Selected Financial Regulat ions of the World Trade Organization."  
9  CONCLUDING REMARKS  
9.1.  The Chairman closed the meeting by wishing everyone a good holiday and happy new year .  
__________  
  WT/BFA/183  
 
- 21 - 
 
  ANNEX TO THE REPORT  
Table 1 2020-2021 Proposed Consolidated WTO Budget  
(in thousand Swiss Francs)  
Part Section  Line 2019  2020  2021  Inc/ 
Dec 
2020  Inc/ 
Dec 
2021  
A Staffing 
Resources  1. Staff 
Expenditure  i) Staff Remuneration  88,530  88,530  88,520  0 -10 
    ii) Staff Pension & Post -
Employment Benefits  22,110  22,910  23,230  800 320 
    iii) Staff Health & 
Invalidity Insurance  5,944  6,394  6,794  450 400 
    iv) Staff Family & 
International Benefits  13,021  11,371  10,971  -1,650  -400 
    v) Other Staff Expenditure  1,810  2,210  1,900  400 -310 
  1. Staff Expenditure Total   131,415  131,415  131,415  0 0 
  2. Temporary 
Assistance  i) Short -Term Staff  9,033  9,850  9,850  817 0 
    ii) Consulting  6,641  5,818  5,818  -823 0 
    iii) Panellists & Appellate 
Body Member Fees  1,606  1,606  1,606  0 0 
  2. Temporary Assistance Total   17,281  17,275  17,275  -6 0 
A Staffing Resources Total     148,696  148,690  148,690  -6 0 
B Other 
Resources  3. General 
Services  i) Telecommunication & 
Post 831 641 641 -190 0 
    ii) Contractual Services & 
Maintenance  11,123  11,163  11,163  40 0 
    iii) Energy & Supplies  2,251  2,066  2,066  -185 0 
    iv) Documentation & 
Publication  1,479  1,458  1,458  -21 0 
    v) Other / Miscellaneous  88 48 48 -40 0 
  3. General Services Total   15,773  15,376  15,376  -396 0 
  4. Travel & 
Hospitality  i) Travel  7,234  7,393  7,393  159 0 
    ii) Hospitality  216 214 214 -2 0 
  4. Travel & Hospitality Total   7,450  7,607  7,607  157 0 
  5. Implementing 
Partners  i) Implementing Partners  213 213 213 0 0 
  5. Implementing Partners Total   213 213 213 0 0 
  6. Capital 
Expenditure  i) Procurement of Fixed 
Assets  1,430  1,455  1,455  25 0 
    ii) Rental & Leasing of 
Equipment  920 640 640 -280 0 
  6. Capital Expenditure Total   2,350  2,095  2,095  -255 0 
  7. Financial 
Expenditure  i) Bank & Interest Charges  80 580 580 500 0 
    ii) Building Loan 
Reimbursement  1,200  1,200  1,200  0 0 
  7. Financial Expenditure Total   1,280  1,780  1,780  500 0 
B Other Resources Total     27,065  27,071  27,071  6 0 
C Operating 
Funds and 
ITC 8. Contributions 
to ITC & Special 
Reserves  i) Contribution to ITC  18,243  18,243  18,243  0 0 
    ii) Appellate Body 
Operating Fund  2,000  2,000  2,000  0 0 
    iii) Ministerial Conference 
Operating Fund  600 600 600 0 0 
    iv) Building Renovation 
Fund 600 600 600 0 0 
  8. Contributions to ITC & Special Reserves 
Total  21,443  21,443  21,443  0 0 
C Operating Funds and ITC Total   21,443  21,443  21,443  0 0 
Grand Total     197,204  197,204  197,204  0 0 
 
  WT/BFA/183  
 
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  Table 2 2020 -2021 Proposed Budget for the WTO Secretariat  
(in thousand Swiss Francs)  
Part Section  Line 2019  2020  2021  Inc/ 
Dec 
2020  Inc/ 
Dec 
2021  
A Staffing 
Resources  1. Staff 
Expenditure  i) Staff Remuneration  85,269  85,269  85,259  0 -10 
    ii) Staff Pension & Post -
Employment Benefits  21,380  22,180  22,500  800 320 
    iii) Staff Health & 
Invalidity Insurance  5,765  6,215  6,615  450 400 
    iv) Staff Family & 
International Benefits  12,661  11,011  10,611  -1,650  -400 
    v) Other Staff 
Expenditure  1,767  2,167  1,857  400 -310 
  1. Staff Expenditure Total   126,842  126,842  126,842  0 0 
  2. Temporary 
Assistance  i) Short -Term Staff  8,978  9,795  9,795  817 0 
    ii) Consulting  6,616  5,793  5,793  -823 0 
    iii) Panellists  815 815 815 0 0 
  2. Temporary Assistance Total   16,409  16,403  16,403  -6 0 
A Staffing Resources Total     143,252  143,245  143,245  -6 0 
B Other 
Resources  3. General 
Services  i) Telecommunication & 
Post 822 631 631 -190 0 
    ii) Contractual Services & 
Maintenance  11,105  11,145  11,145  40 0 
    iii) Energy & Supplies  2,231  2,046  2,046  -185 0 
    iv) Documentation & 
Publication  1,469  1,448  1,448  -21 0 
    v) Other / Miscellaneous  87 47 47 -40 0 
  3. General Services Total   15,713  15,317  15,317  -396 0 
  4. Travel & 
Hospitality  i) Travel  7,184  7,343  7,343  159 0 
    ii) Hospitality  215 213 213 -2 0 
  4. Travel & Hospitality Total   7,398  7,556  7,556  157 0 
  5. Implementing 
Partners  i) Implementing Partners  213 213 213 0 0 
  5. Implementing Partners Total   213 213 213 0 0 
  6. Capital 
Expenditure  i) Procurement of Fixed 
Assets  1,405  1,430  1,430  25 0 
    ii) Rental & Leasing of 
Equipment  920 640 640 -280 0 
  6. Capital Expenditure Total   2,325  2,070  2,070  -255 0 
  7. Financial 
Expenditure  i) Bank & Interest 
Charges  80 580 580 500 0 
    ii) Building Loan 
Reimbursement  1,200  1,200  1,200  0 0 
  7. Financial Expenditure Total   1,280  1,780  1,780  500 0 
B Other Resources Total     26,929  26,935  26,935  6 0 
C Operating 
Funds and 
ITC 8. Contributions 
to ITC & Special 
Reserves  i) Contribution to ITC  18,243  18,243  18,243  0 0 
    iii) Ministerial Conference 
Operating Fund  600 600 600 0 0 
    iv) Building Renovation 
Fund 600 600 600 0 0 
  8. Contributions to ITC & Special 
Reserves Total  19,443  19,443  19,443  0 0 
C Operating Funds and ITC Total   19,443  19,443  19,443  0 0 
Grand Total     189,624  189,624  189,624  0 0 
 
  WT/BFA/183  
 
- 23 - 
 
  Table 3 2020 -2021  Proposed Budget for the Appellate Body and its Secretariat  
(in thousand Swiss Francs)  
Part Section  Line 2019  2020  2021  Inc/ 
Dec 
2020  Inc/ 
Dec 
2021  
A Staffing 
Resources  1. Staff    
    Expenditure  i) Staff Remuneration  3,261  3,261  3,261  0 0 
    ii) Staff Pension & Post -
Employment Benefits  730 730 730 0 0 
    iii) Staff Health & 
Invalidity Insurance  179 179 179 0 0 
    iv) Staff Family & 
International Benefits  361 361 361 0 0 
    v) Other Staff 
Expenditure  43 43 43 0 0 
  1. Staff Expenditure Total  4,573  4,573  4,573  0 0 
  2. Temporary  
    Assistance  i) Short -Term Staff  55 55 55 0 0 
    ii) Consulting  25 25 25 0 0 
    iii) Appellate Body 
Member Fees  791 791 791 0 0 
  2. Temporary Assistance Total  871 871 871 0 0 
A Staffing Resources Total    5,444  5,444  5,444  0 0 
B Other 
Resources  3. General  
    Services  i) Telecommunication & 
Post 10 10 10 0 0 
    ii) Contractual Services 
& Maintenance  18 18 18 0 0 
    iii) Energy & Supplies  20 20 20 0 0 
    iv) Documentation & 
Publication  10 10 10 0 0 
    v) Other / Miscellaneous  2 2 2 0 0 
  3. General Services Total  59 59 59 0 0 
  4. Travel &  
    Hospitality  i) Travel  50 50 50 0 0 
    ii) Hospitality  1 1 1 0 0 
  4. Travel & Hospitality Total  51 51 51 0 0 
  6. Capital  
    Expenditure  i) Procurement of Fixed 
Assets  25 25 25 0 0 
    ii) Rental & Leasing of 
Equipment  0 0 0 0 0 
  6. Capital Expenditure Total  25 25 25 0 0 
B Other Resources Total    136 136 136 0 0 
C Operating 
Funds and 
ITC 8. Contributions  
    to ITC &  
   Special Reserves  i) Appellate Body 
Operating Fund  2,000  2,000  2,000  0 0 
  8. Contributions to ITC & Special   
    Reserves Total  2,000  2,000  2,000  0 0 
C Operating Funds and ITC Total   2,000  2,000  2,000  0 0 
Grand Total     7,580  7,580  7,580  0 0 
 
  WT/BFA/183  
 
- 24 - 
 
  Table 4 2020-2021 Miscellaneous Income  Budget  
(in thousand Swiss Francs)  
Item  2019  2020  2021  Inc/Dec  
2020  Inc/Dec 
2021  
Contributions of Observer Countries  600 600 600 0 0 
Sale of Publications & Royalties  250 270 250 20 -20 
Trust Fund - Allocation form Program 
Support Fund  180 190 190 10 0 
Refund of prior year 's expenditure  150 180 200 30 20 
Rental of meeting rooms & office space  125 125 125 0 0 
Other  399 339 339 -60 0 
Total  1,704  1,704  1,704  0 0 
 
Table 5 Scale of Contributions for 20 20 
(in Swiss Francs)  
Member  2019  
Contribution  
CHF 2019  
Contribution  
% 2020  
Contribution  
CHF 2020  
Contribution  
% 
Afghanistan  46,920  0.024%  44,965  0.023%  
Albania  41,055  0.021%  41,055  0.021%  
Angola  428,145  0.219%  379,270  0.194%  
Antigua and Barbuda  29,325  0.015%  29,325  0.015%  
Argentina  733,125  0.375%  719,440  0.368%  
Armenia  37,145  0.019%  39,100  0.020%  
Australia  2,594,285  1.327%  2,553,230  1.306%  
Austria  1,911,990  0.978%  1,917,855  0.981%  
Bahrain, Kingdom of  246,330  0.126%  238,510  0.122%  
Bangladesh  338,215  0.173%  365,585  0.187%  
Barbados  29,325  0.015%  29,325  0.015%  
Belgium  3,646,075  1.865%  3,663,670  1.874%  
Belize  29,325  0.015%  29,325  0.015%  
Benin  29,325  0.015%  29,325  0.015%  
Bolivia, Plurinational State of  103,615  0.053%  101,660  0.052%  
Botswana  74,290  0.038%  72,335  0.037%  
Brazil  2,394,875  1.225%  2,287,350  1.170%  
Brunei Darussalam  72,335  0.037%  62,560  0.032%  
Bulgaria  310,845  0.159%  318,665  0.163%  
Burkina Faso  33,235  0.017%  33,235  0.017%  
Burundi  29,325  0.015%  29,325  0.015%  
Cabo Verde  29,325  0.015%  29,325  0.015%  
Cambodia  105,570  0.054%  129,030  0.066%  
Cameroon  70,380  0.036%  68,425  0.035%  
Canada  4,922,690  2.518%  4,838,625  2.475%  
Central African Republic  29,325  0.015%  29,325  0.015%  
Chad 39,100  0.020%  39,100  0.020%  
Chile 731,170  0.374%  703,800  0.360%  
China  19,737,680  10.096%  20,142,365  10.303%  
Colombia  563,040  0.288%  531,760  0.272%  
Congo  78,200  0.040%  70,380  0.036%  
Costa Rica  152,490  0.078%  158,355  0.081%  
Côte d'Ivoire  109,480  0.056%  109,480  0.056%  
Croatia  220,915  0.113%  230,690  0.118%  
Cuba 136,850  0.070%  129,030  0.066%  
Cyprus  121,210  0.062%  123,165  0.063%  
Czech Republic  1,388,050  0.710%  1,405,645  0.719%  
Democratic Republic of the Congo  105,570  0.054%  113,390  0.058%  WT/BFA/183  
 
- 25 - 
 
  Member  2019  
Contribution  
CHF 2019  
Contribution  
% 2020  
Contribution  
CHF 2020  
Contribution  
% 
Denmark  1,517,080  0.776%  1,515,125  0.775%  
Djibouti  29,325  0.015%  29,325  0.015%  
Dominica  29,325  0.015%  29,325  0.015%  
Dominican Republic  164,220  0.084%  168,130  0.086%  
Ecuador  228,735  0.117%  218,960  0.112%  
Egypt  496,570  0.254%  490,705  0.251%  
El Salvador  78,200  0.040%  80,155  0.041%  
Estonia  175,950  0.090%  175,950  0.090%  
Eswatini  29,325  0.015%  29,325  0.015%  
European Union1 0  0.000%  0 0.000%  
Fiji 29,325  0.015%  29,325  0.015%  
Finland  877,795  0.449%  862,155  0.441%  
France  7,440,730  3.806%  7,466,145  3.819%  
Gabon  60,605  0.031%  66,470  0.034%  
The Gambia  29,325  0.015%  29,325  0.015%  
Georgia  70,380  0.036%  70,380  0.036%  
Germany  13,882,455  7.101%  13,976,295  7.149%  
Ghana  166,175  0.085%  168,130  0.086%  
Greece  608,005  0.311%  631,465  0.323%  
Grenada  29,325  0.015%  29,325  0.015%  
Guatemala  146,625  0.075%  148,580  0.076%  
Guinea  29,325  0.015%  29,325  0.015%  
Guinea -Bissau  29,325  0.015%  29,325  0.015%  
Guyana  29,325  0.015%  29,325  0.015%  
Haiti 29,325  0.015%  29,325  0.015%  
Honduras  76,245  0.039%  76,245  0.039%  
Hong Kong, China  5,427,080  2.776%  5,548,290  2.838%  
Hungary  991,185  0.507%  1,008,780  0.516%  
Iceland  76,245  0.039%  80,155  0.041%  
India 4,445,670  2.274%  4,455,445  2.279%  
Indonesia  1,722,355  0.881%  1,673,480  0.856%  
Ireland  2,361,640  1.208%  2,619,700  1.340%  
Israel  842,605  0.431%  856,290  0.438%  
Italy 5,096,685  2.607%  5,075,180  2.596%  
Jamaica  52,785  0.027%  50,830  0.026%  
Japan  7,896,245  4.039%  7,673,375  3.925%  
Jordan  168,130  0.086%  168,130  0.086%  
Kazakhstan    570,860  0.292%  508,300  0.260%  
Kenya  127,075  0.065%  125,120  0.064%  
Korea, Republic of  5,777,025  2.955%  5,669,500  2.900%  
Kuwait, the State of  645,150  0.330%  594,320  0.304%  
Kyrgyz Republic  41,055  0.021%  37,145  0.019%  
Lao People's Democratic Republic  37,145  0.019%  46,920  0.024%  
Latvia  160,310  0.082%  160,310  0.082%  
Lesotho  29,325  0.015%  29,325  0.015%  
Liberia  29,325  0.015%  29,325  0.015%  
Liechtenstein  64,515  0.033%  64,515  0.033%  
Lithuania  316,710  0.162%  322,575  0.165%  
Luxembourg  930,580  0.476%  999,005  0.511%  
Macao, China  256,105  0.131%  258,060  0.132%  
Madagascar  31,280  0.016%  33,235  0.017%  
 
1 The European Union is not subject to contributions. However, its current 28 members are assessed 
individually. The total share of members of the European Union represents 33.94%  of the total assessed 
contributions for 2020.  WT/BFA/183  
 
- 26 - 
 
  Member  2019  
Contribution  
CHF 2019  
Contribution  
% 2020  
Contribution  
CHF 2020  
Contribution  
% 
Malawi  29,325  0.015%  29,325  0.015%  
Malaysia  1,966,730  1.006%  1,923,720  0.984%  
Maldives  29,325  0.015%  29,325  0.015%  
Mali 31,280  0.016%  35,190  0.018%  
Malta  136,850  0.070%  148,580  0.076%  
Mauritania  29,325  0.015%  29,325  0.015%  
Mauritius  58,650  0.030%  56,695  0.029%  
Mexico  3,720,365  1.903%  3,802,475  1.945%  
Moldova, Republic of  37,145  0.019%  35,190  0.018%  
Mongolia  54,740  0.028%  54,740  0.028%  
Montenegro  29,325  0.015%  29,325  0.015%  
Morocco  353,855  0.181%  361,675  0.185%  
Mozambique  70,380  0.036%  66,470  0.034%  
Myanmar  115,345  0.059%  127,075  0.065%  
Namibia  50,830  0.026%  48,875  0.025%  
Nepal  44,965  0.023%  50,830  0.026%  
Netherlands  5,745,745  2.939%  5,732,060  2.932%  
New Zealand  459,425  0.235%  465,290  0.238%  
Nicaragua  54,740  0.028%  56,695  0.029%  
Niger  29,325  0.015%  29,325  0.015%  
Nigeria  656,880  0.336%  586,500  0.300%  
North Macedonia  52,785  0.027%  56,695  0.029%  
Norway  1,411,510  0.722%  1,348,950  0.690%  
Oman  383,180  0.196%  365,585  0.187%  
Pakistan  346,035  0.177%  357,765  0.183%  
Panama  263,925  0.135%  252,195  0.129%  
Papua New Guinea  62,560  0.032%  62,560  0.032%  
Paraguay  111,435  0.057%  113,390  0.058%  
Peru 418,370  0.214%  416,415  0.213%  
Philippines  719,440  0.368%  768,315  0.393%  
Poland  2,142,680  1.096%  2,228,700  1.140%  
Portugal  772,225  0.395%  787,865  0.403%  
Qatar  793,730  0.406%  746,810  0.382%  
Romania  688,160  0.352%  725,305  0.371%  
Russian Federation  3,937,370  2.014%  3,657,805  1.871%  
Rwanda  29,325  0.015%  29,325  0.015%  
Saint Kitts and Nevis  29,325  0.015%  29,325  0.015%  
Saint Lucia  29,325  0.015%  29,325  0.015%  
Saint Vincent and the Grenadines  29,325  0.015%  29,325  0.015%  
Samoa  29,325  0.015%  29,325  0.015%  
Saudi Arabia, Kingdom of  2,326,450  1.190%  2,162,230  1.106%  
Senegal  46,920  0.024%  48,875  0.025%  
Seychelles     29,325  0.015%  29,325  0.015%  
Sierra Leone  29,325  0.015%  29,325  0.015%  
Singapore  4,774,110  2.442%  4,744,785  2.427%  
Slovak Republic  768,315  0.393%  780,045  0.399%  
Slovenia  303,025  0.155%  310,845  0.159%  
Solomon Islands  29,325  0.015%  29,325  0.015%  
South Africa  973,590  0.498%  936,445  0.479%  
Spain  3,663,670  1.874%  3,714,500  1.900%  
Sri Lanka  173,995  0.089%  181,815  0.093%  
Suriname  29,325  0.015%  29,325  0.015%  
Sweden  2,068,390  1.058%  2,056,660  1.052%  
Switzerland  3,710,590  1.898%  3,687,130  1.886%  WT/BFA/183  
 
- 27 - 
 
  Member  2019  
Contribution  
CHF 2019  
Contribution  
% 2020  
Contribution  
CHF 2020  
Contribution  
% 
Chinese Taipei  3,384,105  1.731%  3,286,355  1.681%  
Tajikistan  29,325  0.015%  29,325  0.015%  
Tanzania  95,795  0.049%  93,840  0.048%  
Thailand  2,404,650  1.230%  2,404,650  1.230%  
Togo 29,325  0.015%  29,325  0.015%  
Tonga  29,325  0.015%  29,325  0.015%  
Trinidad and Tobago  117,300  0.060%  107,525  0.055%  
Tunisia  199,410  0.102%  191,590  0.098%  
Turkey  2,011,695  1.029%  2,009,740  1.028%  
Uganda  54,740  0.028%  52,785  0.027%  
Ukraine  627,555  0.321%  561,085  0.287%  
United Arab Emirates  3,071,305  1.571%  3,102,585  1.587%  
United Kingdom  7,446,595  3.809%  7,399,675  3.785%  
United States of America  22,660,405  11.591%  22,855,905  11.691%  
Uruguay  144,670  0.074%  138,805  0.071%  
Vanuatu  29,325  0.015%  29,325  0.015%  
Venezuela, Bolivarian Republic of  570,860  0.292%  568,905  0.291%  
Viet Nam  1,401,735  0.717%  1,583,550  0.810%  
Yemen  89,930  0.046%  80,155  0.041%  
Zambia  86,020  0.044%  86,020  0.044%  
Zimbabwe   54,740  0.028%  52,785  0.027%  
TOTAL  195,500,000  100.000%  195,500,000  100.000%  
 
 
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