RESTRICTED  
  
WT/BFA/W/343  
29 October 2014  
(14-6271)  Page: 1/5  
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT – 3rd QUARTER 2014 
 
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS 
1.1.  The receipts of contributions from Members as  at the end of September 2014 are below the 
level of September 2013. As at the end of the third quarter 2014, 59% of the Members have no 
outstanding balance. With respect to the assessed amount of CHF 195 million, 75% have been 
received. 
Figure 1 Total Annual Receipts in MCHF as at 30 September 2014 
 
 
1.2.  The receipts of contributions from Observers for the end of September amounted to some 
CHF 451,000, representing 63% of the assessed  amount. 58% of the Observers have no 
outstanding balance. 
Table 1 Status of contributi ons as at 30 September 2014 
CONTRIBUTIONS 
  160 Members 24 Observers 
Total net assessment for 2014 included new Members   195,428,941   717,940 
Payment received for 2014 (% of total assessment) (75%) 146,408,673 (63%) 451,120 
Payment received for prior years   14,033,775   226,137 
No outstanding balance (% of  total) (59%) 94 (58%) 14 
 
2  CASH SITUATION 
2.1.  The cash situation at the end of the third quarte r of 2014 is satisfactory and at the level of 
September 2013. The situation is partly distorted by the funds received for the Building Project, as 
well as for the Global Trust Fund and the Enhanced Integrated Framework. WT/BFA/W/343 
 
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  Figure 2 Cash Situation as at 30 September 2014 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES 
3.1.  On 1st of January 2013, the new Administrative Measures have been introduced, reducing the 
number of categories from four to three. Member s in Category III (three or more full years of 
outstanding contributions) are now considered inactive. 
3.2.  At the end of September 2014, three Members are subject to Category I (more than one, but 
less than two years outstanding) of the new Admi nistrative Measures, three Members to Category 
II (more than two, but less than three years outstanding) and six Members are subject to 
Category III (from three years outstanding = Inactive). Since the last report in June, Benin made a payment and came out of Category I. 
Table 2 Members and Observers under Administrative Measures as at 
30 September 2014 
Cat. I (3) Cat. II (3) Cat. III (6)   
Cameroon Antigua and Barbuda Central African Republic* 
Tanzania Saint Vincent and the Grenadines Dominica  
Vanuatu The former Republic  of Macedonia Grenada  
    Guinea-Bissau 
    Mauritania*  
    Sierra Leone* 
 
* Members not compliant with Payment Plan terms. 
3.3.  At the end of the third quarter 2014, one Ob server is subject to Category III of the 
Administrative Measures. This means that the accession working groups do not meet anymore and 
that the WTO suspends the request for annual contributions from them. No changes have occurred 
since the June report. 
Table 3 Observers under Administrative  Measures as at 30 September 2014 
Cat. I (0) Cat. II (0) Cat. III (1) 
- - Sao Tomé and Principe 
 WT/BFA/W/343 
 
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  3.4.  As at the end of September, seven Members ar e subject to a Payment Plan. Since the last 
report in June, Togo cleared its arrears for 2013. 
Table 4 Members following a Payment Pl an as at 30 September 2014 (in CHF) 
Members 
Swiss 
Francs Plan 
duration  
in years End of 
plan Last 
payment 
received Amount 
Outstanding 
for 2014 Total Outstanding 
Contributions Advance  
Burundi 20 31/12/2030 18-Apr-13 -  492,164 91,203 
Chad 15 31/12/2026 28-Sep-12 -  861,854 68,762 
Côte d'Ivoire 10 31/12/2019 20-May-14  -  434,420 0 
Djibouti 10 31/12/2019 12-Feb-14 76,217 310,682 0 
The Gambia 10 31/12/2019 04-Mar-14 15,985 365,144 0 
Niger 15 31/12/2024 04-Feb-14 59,001 528,851 0 
Togo 5 31/12/2014 16-Sep-14 115,920 115,920 0 
Total      267,123  3,109,035 159,965  
 
3.5.  The three Members indicated in the table belo w are not compliant with their Payment Plan 
terms. 
Table 5 Members not compliant with Pa yment Plan and therefore back to 
Category III (Inactive) as at 30 September 2014 (in CHF) 
Members Plan 
duration 
in years End of plan  Last 
payment 
received Amount 
Outstanding  
for 2012 Amount 
Outstanding 
for 2013 Amount 
Outstanding  
for 2014 
Central African 
Republic 30 31/12/2039 24-Jul-13 -  53,180 55,982 
Mauritania 25 31/12/2034 02-Jan-14 2,049 66,959 66,959 
Sierra Leone 15 31/12/2025 18-Sep-13 - 31,411 93,866 
Total      2,049  151,550 216,807  
 
   
 
  
 
 WT/BFA/W/343 
 
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  4  2014 BUDGETARY EXPENDITURE 
Table 6 Consolidated Statement of Budgeta ry Expenditure as at 30 September 2014  
(in kCHF) 
Part Section Budget Expenditure 
and 
Commitment Balance  
30 
September 
2014 % of 
Expenditure 
A Staffing 
Resources 1. Staff Expenditure 131,415,300 91,414,000 40,001,300 70% 
  2. Temporary Assistance 17,167,050 13,759,720 3,407,330 80% 
A Staffing Resources Total 148,582,350  105,173,720  43,408,630 71%  
B Other 
Resources 3. General Services 15,800,700 11,835,720 3,964,980 75% 
  4. Travel & Hospitality 7,480,800 5,652,210 1,828,590 76% 
  5. Implementing Partners 273,000 129,800 143,200 48% 
  6. Capital Expenditure 2,966,650 1,062,360 1,904,290 36% 
  7. Financial Expenditure 1,230,000 1,218,240 11,760 99% 
B Other Resources Total 27,751,150  19,898,330  7,852,820 72%  
C 
Operating 
Funds and 
ITC 8. Contributions to ITC & 
Special Reserves 20,870,400 16,252,800 4,617,600 78% 
C Operating Funds and ITC Total 20,870,400  16,252,800  4,617,600 78%  
Grand Total 197,203,900  141,324,850  55,879,050 72%  
4.1.  As at the end of the third quarter, the overa ll budgetary expenditure is on track with an 
expenditure rate of 72% or CHF 141 million Swiss Francs. 
Part A - Staffing Resources 4.2.  Part A of the budget comprises expenditure for re gular staff related to salary, pension, health 
insurance, death and invalidity insurance, staff be nefits and expenditure related to travel, removal 
and installation. It also includes expenditure related to short term staff, consultants, panellists and Appellate Body Member fees. 
4.3.  The lower rate of expenditure under salaries for regular staff is mainly due to the high 
number of vacant posts up to the third quarter. These posts are now in the process of being filled and close to full staffing is expected to be reached in 2015. The saving under regular salaries is 
partly offset by a higher expenditure rate under Temporary Assistance. This includes the salaries 
and common staff costs for the temporary dispute settlement lawyers, the replacement of staff on leave without pay and the replacement of  staff on long term sick leave. 
Part B - Other Resources 
4.4.  Part B of the budget relates to expenditure for general services, travel and hospitality, 
activities jointly funded by the WTO and third parties, as well as capital and financial expenditure. 
4.5.  The expenditure under General Services is on track and includes a saving under 
telecommunication and postal charges compen sated by an overspending under building 
maintenance and heating. It also includes the commitments for the annual contracts for cleaning and security outsourcing. 
4.6.  Under Section 'Travel and Hospitality' the fund s for the major trade policy courses have been 
committed until year-end. A lower rate of expenditur e can be observed with respect to divisional 
travel and hospitality budgets as well as the technical assistance related travel expenditure. 
4.7.  The Section 'Capital Expenditure' includes the procurement of fixed assets such as computing 
hardware and software, office furniture and securi ty equipment. The low expenditure is mainly due 
to re-negotiated rates for rental and leasing of equipment in the area of document reproduction, 
as well as a saving under security equi pment following the renovation project. WT/BFA/W/343 
 
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  4.8.  The Section 'Financial Expenditure' includes the reimbursement for the 50-year interest-free 
loan for the new premises of CHF 1.2 million, which has to be paid at the end of the year. This Section also includes the bank charges for the WTO bank operations. 
Part C - Operating Funds and ITC 
4.9.  Part C of the budget relates to the contributions to the International Trade Centre as well as 
the two operating funds. 
4.10.  Under Part C, the Appellate Body Operating Fund (CHF 1.8 million) and the Ministerial 
Operating Fund (CHF 0.6 million) have been replenished. The contribution for ITC is booked on a 
monthly basis and shows the expenditure as at the end of September. 
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