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WT/BFA/W /428 
11 September  2017 
(17-4763) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT – 2nd QUARTER 201 7 
1  CONTRIBUTIONS FROM M EMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at 30 June 2017 are slightly higher than the 
receipts as at 30 June 2016. At the end of the second quarter of  2017, 48% of the Members have 
fully paid their annual contributions , representing 67% of t he total assessed amount of 
CHF 195 million.  
Figure 1 Total Annual Receipts in MCHF as at 30 June   
 
 
1.2.  The receipts of contributions for the second  quarter of 201 7 from Observers amounted to 
CHF 334,940 representing 52% of the assessed amount. 45% of the Observers have paid their 
annual contributions in full . 
Table 1 Status of contributions as at 30 June  2017 (in CHF)  
CONTRIBUTIONS  
  164 Members  22 Observers  
Total net assessment for 2017    195,500,000    645,150  
Payment received for 2017 (% of total assessment)  (67%)  131,273,200  (52%)  334,940  
Payment received for prior years    4,122,755    156,312  
No outstanding balance (% of to tal) (48%)  78 (45%)  10 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of June 2017 is satisfactory and slightly above  the level of 
June 2016. This is mainly due to the higher amounts of contributions received, as well as due to 
the higher cash balance at t he beginning of the year. This balance  also includes funds received for 
the Enhanced Integrated  Framework,  Doha Development Agenda Global Trust Fund (DDAGTF)  and 
other Trust Funds . WT/BFA/W/428  
 
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  Figure 2 Cash Holdings and Projections for  2017 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the second quarter of  2017, ten Members are subject to  Category I (more than 
one, but less than two years outstanding) of the new Administrative Measures, one Member is 
subject to Category  II (more than two, but less than three years outstanding) and eight Members 
are subject to Category  III (from three  years outstanding = Inactive) . Since the last report in 
March  2017, nine Members  made payments and came out of Category I . Under Category I II, one 
Member (Suriname) paid off its arrears and was taken off the list of Administrative Measures, and 
another Member (Dominica)  changed from Category III to Category I.  
Table 2 Members under Administrative Measures as at 30 June  2017 
Cat. I (10)  Cat. II (1)  Cat. III (8)   
Antigua and Barbuda  Cameroon  Burundi*   
Bolivia, Plurinational State of    Central African Republic  
Democratic Republic of the Congo    Djibouti*   
Dominica    Guinea -Bissau  
Guinea    Mauritania   
Mozambique    Niger*  
Rwanda    Sierra Leone*  
Saint Vincent and the Grenadines    Venezuela, Bolivarian Republic of  
Solomon Islands       
Uganda       
*  Members not compliant with Payment Plan terms.  
 
3.2.  At the end of June 2017, two Observers are subject to Category III . Since the March  report , 
no changes have occurred . 
Table 3 Observers under Administrative Measures as at 30 June  2017 
Cat. I (0)  Cat. II (0)  Cat. III (2)   
    Libya   
    Sao Tomé and Principe  
 
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  3.3.  As at the end of June 2017, three  Members are subject to a Payment Plan , as shown in the 
table below . No changes have occurred since the March report.  
Table 4 Members following a Payment Plan as at 30 June  2017 (in CHF)  
Member  Plan 
duration  
in years  End of plan  Last 
payment  
received  Amount 
Outstanding  
for 2017  Total 
Outstanding 
Contributions  
Chad 15 31-Dec-26 31-May-16 122,516  820,479  
Côte d'Ivoire  10 31-Dec-19 03-Feb-17 188,428  374,274  
The Gambia  10 31-Dec-19 23-Mar-17 52,599  192,265  
Total        363,543  1,387,018  
 
3.4.  The four Members listed  in the table below are not complian t with the terms of their Payment 
Plans and are therefore considered as inactive Members subject to Category III of the 
Administrative Measures . 
Table 5 Members not complia nt with Payment Plan  and therefore back to Category  III 
(Inactive)  as at 30 June  2017 (in CHF)  
Member  Plan 
duration  
in years  End of 
plan Last 
payment  
received  Amount 
Outstanding  
for 2015  Amount 
Outstanding  
for 2016  Amount 
Outstanding  
for 2017  Total 
Outstan ding 
Contributions  
Burundi  20 31-Dec-30 18-Apr-13 -  40,367  65,785  580,139  
Djibouti  10 31-Dec-19 09-Dec-15 31,070  76,217  76,217  277,293  
Niger  15 31-Dec-24 10-Feb-15 55,065  76,315  76,315  536,575  
Sierra Leone  15 31-Dec-25 30-Nov-16 - 29,324  93,866  639,52 1 
Total        86,135  222,223  312,183  2,033,528  
 
4  2017 BUDGETARY EXPENDITUR E 
Table 6 Consolidated Statement of Budgetary Expenditure  for the 6 -month Period Ended  
30 June  2017 (in kCHF)  
Part Section  Budget  Expenditure 
and 
Commitments  Balance  % 
Expenditure  
A Staffing 
Resources  1. Staff Expenditure  131,415  58,117  73,299  44% 
  2. Temporary Assistance  17,289  11,876  5,413  69% 
A Staffing Resources Total  148,705  69,992  78,712  47%  
B Other 
Resources  3. General Services  15,330  13,352  1,978  87% 
  4. Travel & Hospitality  7,351  5,405  1,946  74% 
  5. Implementing 
Partners  213 67 146 31% 
  6. Capital Expenditure  2,350  1,139  1,210  48% 
  7. Financial Expenditure  1,280  1,376  -96 107%  
B Other Resources Total  26,524  21,339  5,185  80%  
C Operating 
Funds and 
ITC 8. Contributions to ITC & 
Special Reserves  21,975  12,588  9,388  57% 
C Operating Funds and ITC Total  21,975  12,588  9,388  57%  
Grand Total   197,204  103,919  93,285  53%  
4.1.  The expenditure as at 30 June 2017 is on track with an overall expenditure ra te of 53% or 
CHF 104 million.  
Part A - Staffing Resources  
4.2.  Part A of the budget comprises expenditure for regular staff related to salary, pension, health 
insurance, death and invalidity insurance, staff benefits and expenditure related to  travel, removal WT/BFA/W/428  
 
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  and installation. It also includes expenditure related to short term staff, consultants, panellists and 
Appellate Body Member fees.  
4.3.  The lower expenditure under Staff Expenditure is  due to a high number of vacant posts 
during the first quarter. Since then, r ecruitment has accelerated. This is partly offset by an 
overspending on Temporary Assistance, which includes the replacement of staff on leave without 
pay or on long term sick leave, as well as the temporary staff working in the dispute settlement 
area. Th e expenditure under panellists and interns is also on a very high level.  
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 c apital and financial expenditure.  
4.5.  Under General Services , the full year's  commitments for several annual contracts are included 
such as the outsourced security contract (CHF 3. 6 million), the cleaning contract (CHF 0.9 million), 
the International Computing  Centre (CHF 1. 9 million), the IT Service Desk ( CHF 1  million), as well 
as the annual commitments  for utilities such as heating, water and electricity.  
4.6.  Under Travel and Hospitality, the funds for the major technical assistance related activities  
have been committed until year -end. 
4.7.  The Section 'Capital Expenditure' includes the procurement of fixed assets such as computing 
hardware and software, office furniture and security equipment.  The expenditure is on track.   
4.8.  The Section 'Financial Expenditure' include s the reimbursement of the 50 -year interest -free 
loan for the new premises of CHF 1.2 million, which was  paid in June . This Section  also includes 
the bank charges for the WTO bank operations  and the negative interest charged by the banks . 
Part C - Operatin g Funds and ITC  
4.9.  Part C of the budget relates to the contributions to the International Trade Centre (ITC) as 
well as the three  operating funds.  
4.10.   Under Part C, the Appellate Body Operating Fund (CHF 2 million) , the Ministerial Operating 
Fund (CHF 0.6 million ) and the Building Renovation Fund (CHF 600,000) have been replenished. 
The contribution to the ITC has been booked until the end of June. 
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