RESTRICTED  
  
WT/BFA/W/378  
5 November 2015  
(15-5839)  Page: 1/4  
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT – 3rd QUARTER 2015 
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS 
1.1.  The receipts of contributions from Members as  at the end of September 2015 are below the 
level of receipts in September 2014. This is due to the fact that several Members, who usually pay 
their contributions during the first three quarters, have not yet made their payments. At the end of the third quarter 2015, 55% of the Members have no outstanding balance. With respect to the 
assessed amount of CHF 195 million, 69% has been received. 
Figure 1. Total Annual Receipts in MCHF as at 30 September 2015 
 
 
1.2.  The receipts of contributions for the end of  September 2015 from Observers amounted to 
CHF 410,530 representing 60% of the assessed  amount. 52% of the Observers have no 
outstanding balance. 
Table 1. Status of contributions as at 30 September 2015 (in CHF) 
CONTRIBUTIONS 
  161 Members 23 Observers 
Total net assessment for 2015   195,464,650   683,714 
Payment received for 2015 (% of total assessment) (69%) 135,220,931 (60%) 410,530 
Payment received for prior years   10,765,472   91,242 
No outstanding balance (% of  total) (55%) 89 (52%) 12 
 
2  CASH SITUATION 
2.1.  The cash situation at the end of September 2015 is satisfactory and at the same level as 
September 2014. The situation also includes the funds received for the Global Trust Fund and the 
Enhanced Integrated Framework. WT/BFA/W/378 
 
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  Figure 2. Cash Situation as at 30 September 2015 
 
 
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 since then considered inactive. 
3.2.  At the end of September 2015, nine Members are subject to Category I (more than one, but 
less than two years outstanding) of the new Administrative Measures, no Member is subject 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, The State 
of Kuwait and Tanzania (both formerly in Category I) made a payment and have been taken off 
the list of Administrative Measures. 
Table 2. Members and Observers unde r Administrative Measures as at 
30 September 2015 
Cat. I (9) Cat. II (0) Cat. III (6)  
Benin   Central African Republic* 
Grenada   Djibouti*  
Malawi   Dominica  
Rwanda   The Gambia*  
Saint Vincent and the Grenadines   Guinea-Bissau 
Suriname   Mauritania  
The former Yugoslav Republic 
of Macedonia      
Vanuatu      
Venezuela, Bolivarian Republic of      
*Members not compliant with Payment Plan terms. 
 
3.3.  At the end of the third quarter 2015, three Observers are subject to Category I of the 
Administrative Measures, and one Observer is subject to Category III. This means that the accession working groups do not meet anymore an d that the WTO suspends the request for annual 
contributions from inactive Observers. No changes have occurred since the June report. WT/BFA/W/378 
 
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  Table 3. Observers under Administrati ve Measures as at 30 September 2015 
Cat. I (3) Cat. II (0) Cat. III (1) 
Equatorial Guinea   Sao Tomé and Principe 
Libya     
Sudan     
 
3.4.  As at the end of September 2015, five Members are subject to a Payment Plan. Since the last 
report in June, Côte d'Ivoire has paid its contributions for 2015.  
Table 4. Members following a Payment Pl an as at 30 September 2015 (in CHF) 
Member Plan 
duration  
in years End of plan Last 
payment  
received Amount 
Outstanding 
for 2015 Total 
Outstanding 
Contributions Advance 
Burundi 20 31/12/2030 18-Apr-13 0 521,489 25,418 
Chad 15 31/12/2026 23-Jan-15 2,399 855,464 0 
Côte d'Ivoire 10 31/12/2019 19-Aug-15 0 351,562 0 
Niger 15 31/12/2024 10-Feb-15 55,065 477,925 0 
Sierra Leone 15 31/12/2025 16-Oct-14 93,866 768,622 0 
Total      151,330  2,975,062 25,418  
 
3.5.  The three Members listed in the table below are not compliant with their Payment Plan terms. 
Since the month of June, no changes have occurred. 
Table 5. Members not compliant with Payment Plan and therefore back to 
Category III (Inactive) as at 30 September 2015 (in CHF) 
Member Plan 
duration 
in years End of plan Last 
payment  
received Amount 
Outstanding  
for 2013 Amount 
Outstanding 
for 2014 Amount 
Outstanding  
for 2015 
Central African 
Republic 30 31/12/2039 24-Jul-13 53,180 55,982 55,982 
Djibouti 10 31/12/2019 12-Feb-14 0 76,217 76,217 
The Gambia 10 31/12/2019 04-Mar-14 0 15,985 99,156 
Total      53,180  148,184 231,355  
 
4  2015 BUDGETARY EXPENDITURE 
Table 6. Consolidated Statement of Budge tary Expenditure as at 30 September 2015  
(in kCHF) 
Part Section Budget Expenditure 
and 
Commitments Balance % of 
Expenditure 
A Staffing 
Resources 1. Staff Expenditure 131,415 92,393 39,022 70% 
  2. Temporary Assistance 17,167 13,762 3,405 80% 
A Staffing Resources Total 148,582  106,155  42,427 71%  
B Other 
Resources 3. General Services 15,601 13,942 1,659 89% 
  4. Travel & Hospitality 7,481 5,474 2,007 73% 
  5. Implementing Partners 273 88 185 32% 
  6. Capital Expenditure 2,967 1,344 1,622 45% 
  7. Financial Expenditure 1,230 1,257 -27 102% 
B Other Resources Total 27,551  22,105  5,447 80%  
C Operating 
Funds and ITC 8. Contributions to ITC & 
Special Reserves 21,070 16,453 4,618 78% 
C Operating Funds and ITC Total 21,070  16,453  4,618 78%  
Grand Total   197,204  144,713  52,491 73%  
 WT/BFA/W/378 
 
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  4.1.  The expenditure as at 30 September 2015 is on track with an overall expenditure rate of 73% 
or CHF 145 million. This amount also includes commitments until year-end. 
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.  Under Staff Expenditure, the high number of vacant posts at the beginning of the year led to 
a lower expenditure rate under salaries. However, since the second quarter, the number of vacant 
posts has decreased considerably as recruitment has accelerated, and this will continue in the following months. Under Temporary Assistance, the salaries and common staff costs for the 
temporary dispute settlement lawyers, the repl acement of staff on leave without pay and the 
replacement of staff on long term sick leave are included. 
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.  Under General Services, the commitments for several annual contracts are included such as 
the outsourced security contract (CHF 3.5 millio n), the cleaning contract (CHF 0.9 million), the 
International Computing Centre (CHF 1.7 million), the IT Service Desk (0.9 million), as well as the annual commitments for utilities such as heating, water and electricity. 
4.6.  Under Section Travel and Hospitality, the funds for the major trade policy courses 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 still relatively 
low, as the majority of the procurement proce ss for these items takes place via the end of the 
year. 
4.8.  The Section 'Financial Expenditure' includes the reimbursement of the 50-year interest-free 
loan for the new premises of CHF 1.2 million, which has been paid in June 2015. This Section also 
includes the bank charges for the WTO bank operations, as well as the negative interests charged by the bank since 31
st March 2015. 
Part C - Operating Funds and ITC 
4.9.  Part C of the budget relates to the contributions to the International Trade Centre (ITC) as 
well as the two operating funds. 
4.10.  Under Part C, the Appellate Body Operating Fund (CHF 2 million) and the Ministerial 
Operating Fund (CHF 0.6 million) have been replenished. The contribution for the ITC has been 
booked until the end of September. 
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