WORLD TRADE  
ORGANIZATION  RESTRICTED 
WT/BFA/W/289 
19 October 2012 
 (12-5712) 
Committee on Budget, Finance and Administration  
  
 
WTO BUDGET AND FINANCE REPORT 
 
3
rd quarter 2012 
 
 I. CONTRIBUTIONS FROM MEMBERS AND OBSERVERS 
1. The receipt of contributions from Members conti nues to remain satisfactory at the end of the 
third quarter 2012.  The amount of CHF 172.4 million has been received as at 30 September 2012. It 
is CHF 8.8 million higher than the amount receive d at the same period in 2011. The amount received 
for the year 2012 represents 81 per cent of the to tal assessment of Members (CHF 160 million), and 
89 Members do not have any outstanding balance.  Some CHF 36 million still need to be received 
until the end of the year. 
 
 
2. An amount of CHF 1.3 million remains outstanding from Observers at the end of the third 
quarter.  Only 56 per cent of the total assessment for 2012 has been received, and only 14 Observers 
out of 27 have no outstanding balances. Two Observe rs, the Russian Federation and Vanuatu, became 
Members in August 2012. 
  157 Members 27 Observers 
Total net assessment for 2012 included new Members   195,613,999   844,008 
Payment received for 2012 (%  of total assessment) (81%) 159,287,938 (56%) 475,489 
Payment received for prior years   13,758,065   118,252 
No outstanding balance (% of total) (57%) 89 (48%) 14 
 WT/BFA/W/289 
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  II. CASH SITUATION 
3. The WTO cash situation at the end of September remains very satisfactory and exceeds the 
situation at the same date in 2011.  The cash situ ation is partly distorted by the funds received from 
the Swiss Authorities related to the Building Proj ect and also includes funds related to extra-
budgetary funds as well as the Enhanced Integrated Framework.  
Cash Situation as at 30 September 2012 
 
 
 
III. MEMBERS UNDER ADMINISTRATIVE MEASURES 
4. Since the last report at the end of June, the number of Members under Administrative 
Measures has increased from six to eight. This is du e to the fact that two Members, who had accepted 
a payment plan in 2010 and 2011, have not complied with  the terms of the plan and therefore been re-
integrated in the list of Members under Administrative Measures as at 1st July. These two Members 
are Congo and the Democratic Republic of Congo. 
Members under Administrative Measures as at 30 September 2012 
Category I Category II Category III Category IV - Inactive 
Antigua and Barbuda 
Papua New Guinea Grenada Dominica 
Venezuela, Bolivarian 
Republic of Congo 
Democratic Rep. of 
Congo Guinea-Bissau 
 
5. Eleven Members are subject to a payment plan  at the end of the third quarter 2012.  One 
Member (Central African Republic) with arrears rela ted to 2011, has settled these arrears, but the dues 
for 2012 still remain outstanding.  Five Members ou t of eleven have settled their payment plan dues 
for 2012.  These Members are Chad, Côte d' Ivoire, Gambia, Sierra Leone and Togo.  WT/BFA/W/289 
 Page 3 
 
 
  Members following a payment plan as at 30 September 2012 
Members Plan 
duration 
in years Last payment
received Amount 
Outstanding
for 2011 Amount 
Outstanding 
for 2012 Total 
Outstanding 
Contributions 
Burundi 20 03-Mar-11 14,344 65,605 799,612 
Central African Republic 30 03-Aug-12 0 54,655 1,018,537 
Chad 15 28-Sep-12 0 - 783,654 
Côte d'Ivoire 10 15-Feb-12 0 - 600,136 
Djibouti 10 15-Feb-12 0 41,428 369,677 
Gabon 3 25-Aug-11 12,260 158,218 170,479 
Gambia 10 29-Aug-12 0 - 482,727 
Mauritania 25 27-Sep-12 0 50,906 1,023,043 
Niger 15 20-Jan-12 0 37,221 642,754 
Sierra Leone 15 27-Feb-12 0 - 824,444 
Togo 5 10-Jul-12 0 28 173,340 
Total   26,604 408,061 6,888,403 
 
IV. 2012 BUDGETARY EXPENDITURE 
6.  Budgetary expenditure, which includes actual expenditure and commitments, remains overall 
on track at the end of the third quarter 2012, with  an overall expenditure rate of 74 per cent or 
CHF 145 million.  
Consolidated Statement of Budgetary Expenditure 
as at 30 September 2012 
(in kCHF) 
 
Account Section 2012 Budget Expenditure and 
Commitments Balance % of 
Expenditure 
Sect  1 Work Years 127,002 90,163 36,839  71% 
Sect  2 Temporary Assistance 15,171 14,177 994  93% 
Sect  3 Communications 1,780 922 857  52% 
Sect  4 Building Facilities 4,314 3,455 859  80% 
Sect  5 Permanent Equipment 1,354 989 365  73% 
Sect  6 Expendable Supplies 1,201 1,036 165  86% 
Sect  7 Contractual Services 9,037 7,386 1,651  82% 
Sect  8 Staff Overheads 4,962 3,424 1,538  69% 
Sect  9 Missions 3,057 2,485 572  81% 
Sect 10 Trade Policy Courses 2,960 1,886 1,074  64% 
Sect 11 Various 6,257 4,502 1,754  72% 
Sect 13 ITC 18,911 14,183 4,728  75% 
Grand Total 196,004 144,608 51,396 74% 
7. The overall amount for Salaries and Temporary A ssistance remains on track, with a slight 
overspending on Temporary Assistance expected, which will be compensated by a positive balance 
under Salaries.  The higher expend iture under Temporary Assistance predominantly covers for the 
replacement of staff on leave without pay and fo r consultants engaged in the building project. 
Expenditures for permanent and short-term staff are  recorded when paid through the monthly payroll.  
8. The expenditure under Communication is below bud get, due to the reduced activity in postal 
delivery. Some additional expenditu re on telecommunication is expected until year end, due to the 
removal of the telecommunication equipment from the annex to the new building.  The section 
Building Facilities includes expenditure related to re ntal, building maintenance and insurance, which 
has been committed until year-end. Permanent Equipm ent is globally on track, but expected to rise WT/BFA/W/289 
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  until year-end due to projected expenditure for mi nor equipment of the new building.  Expendable 
supplies mainly include supplies for IT and Reproduc tion, part of which has been committed until 
year-end.  
9. Under Contractual Services, the contract for the external security  provider has been 
committed until year-end, which is offset by a lowe r rate of expenditure for IT maintenance. The 
expenditure for Staff Overheads is slightly below budget, due to a reduced activity under training and 
a saving under the death and invalidity insurance, wh ich has been reviewed.  The higher expenditure 
rate under Missions is mainly due to the fact that  all missions related to Trade Policy Reviews falling 
under the regular mandate of the WTO Secretariat are now financed through the regular budget and 
not anymore through the DDA Global Trust Fund, as in prior years.  The implementation rate under 
Trade Policy Courses is below budget, as a number of courses could be realised within a lower budget 
than originally planned. 
10. The section Various covers items such as Repr esentation and Hospitality, Dispute Settlement 
Panels, Appellate Body Member fees, Publications , External Auditors and the two operating funds 
related to the Appellate Body and the Ministerial Conference. The overall expe nditure rate is on track, 
whereas the operating funds have been committed un til year-end and a reduced expenditure could be 
recorded under Dispute Settlement Panels and Publications.  
11. The expenditure for the International Trade Ce ntre (ITC) is recorded monthly and according 
to the budget. 
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