RESTRICTED  
  
WT/BFA/W/330  
20 June 2014  
(14-3597)  Page: 1/4  
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT - 1st QUARTER 2014 
 
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS 
1.1.  The receipts of 2014 contributions from Members are almost equivalent to the level of 
receipts at the end of March 2013. As at the end of the first quarter 2014, 33% of the Members have no outstanding balance. With respect to the assessed amount of CHF 195 million, 47% has 
been received. 
Figure 1 Total Annual Receipts in MCHF as at 31 March 2014 
 
 
1.2.  The receipts of contributions for the 1st quarter of 2014 from Observers amounted to 
CHF 323,000, representing 44% of the assessed amount. Only 44% of the Observers have no 
outstanding balance. 
Table 1 Status of cont ributions 31 March 2014 
 159 Members 25 Observers 
Total net assessment for 2014   195,375,288   733,125  
Payment received for 2014 (% of total assessment) (47%) 92,745,329  (44%) 323,137  
Payment received for prior years  12,647,976   110,526  
No outstanding balance (% of total) (33%) 53 (44%) 11 
 
2  CASH SITUATION 
2.1.  The cash situation at the end of March 2014 is satisfactory and slightly higher than the 
situation in March 2013. The situation is partly distorted by the funds received for the Building 
Project, as well as for the Global Trust F und and the Enhanced Integrated Framework. WT/BFA/W/330 
 
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  Figure 2 Cash Situation as at 31 March 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 March 2014, five Members are subject to Category I (more than one, but less 
than two years outstanding) of the new Administrative Measures, four Members to Category II 
(more than two, but less than three years ou tstanding) and eight Members are subject to 
Category III (from three years outstanding = Inactive). Since December 2013, Cameroon, Paraguay and Tanzania have been added to Category I, Benin and Vanuatu made a payment, but 
not sufficient to come out of Category I. With respect to Category II of the Administrative 
Measures, all Members subject to this category  have changed from Category I to II since 
December 2013, as no payments were received. With respect to Category III, Central African 
Republic, Côte d'Ivoire and Sierra Leone were not compliant with their payment plans and have 
been added to this category. Dominican Republic has also been added due to long term arrears 
before 1988.  
Table 2 Members and Observers under Admini strative Measures as at 31 March 2014 
Cat. I (5) Cat. II (4) Cat. III (8)   
Benin Antigua and Barbuda Central African Republic* 
Cameroon Saint Vincent and the Grenadines Côte d'Ivoire* 
Paraguay Senegal Dominica   
Tanzania The former Republic of Macedonia Dominican Republic 
Vanuatu   Grenada   
    Guinea-Bissau 
    Mauritania*   
    Sierra Leone* 
* Members not compliant with Payment Plan terms. 
3.3.  Three Observers are subject to Administrative Me asures, thereof one in the inactive category. 
This means that the accession working groups do not meet anymore and that the WTO suspends the request for annual contributions from them. Since the report in December, Iran has been 
added to Category I, and Syrian Arab Republic changed from Category I to Category II.  WT/BFA/W/330 
 
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  Table 3 Observers under Administrati ve Measures as at 31 March 2014 
Cat. I (1) Cat. II (1) Cat. III (1) 
Iran Syrian Arab Republic  Sao Tomé and Principe 
 
3.4.  As at the end of March, six Members are subjec t to a Payment Plan. Since the last report in 
December, three Members (Central African Republic, Côte d'Ivoire and Sierra Leone) are not compliant with the terms of their Payment Plans anymore and have been added to Category III of 
the Administrative Measures again.  
Table 4 Members following a Payment Plan as at 31 March 2014 (in CHF) 
Members 
Swiss 
Francs Plan 
duration 
in years End of plan Last 
payment  
received Amount 
Outstan
ding 
for 2013 Amount 
Outstandin
g 
for 2014 Total 
Outstanding 
Contribution
s Advance 
Burundi 20 31/12/2030 18-Apr-13 0 0 492,164 91,203 
Chad 15 31/12/2026 28-Sep-12 0 0 861,854 68,762 
Djibouti 10 31/12/2019 12-Feb-14 0 76,217  310,682 0 
The 
Gambia 10 31/12/2019 04-Mar-14 0 15,985  365,144 0 
Niger 15 31/12/2024 04-Feb-14 0 59,001  528,851 0 
Togo 5 31/12/2014 16-Jan-14 42 115,980  116,022 0 
Total       42 267,183  2,674,717 159,965  
 
3.5.  As mentioned above, Central African Republic, Côte d'Ivoire and Sierra Leone have not been 
compliant with their respective Payment Plans and been put back under the Administrative 
Measures Category III.  
Table 5 Members not compliant with Pa yment Plan and therefore back to 
Category III (Inactive) as at 31 March 2014 (in CHF) 
Members 
Swiss Francs Plan 
duration 
in years End  
of  
plan Last 
payment  
received Amount 
Outstanding  
for 2012 Amount 
Outstanding  
for 2013 Amount 
Outstanding 
for 2014 Total 
Outstanding 
Contributions  
Central 
African 
Republic 30 31/12/39 24-Jul-13 0 53,180  55,982 968,427  
Côte d'Ivoire 10 31/12/19 23-Jul-13 0 107,113  188,428 729,961  
Mauritania 25 31/12/34 02-Jan-14 2,049  66,959  66,959 991,133  
Sierra Leone 15 31/12/25 18-Sep-13  - 31,411  93,866 864,574  
Total       2,049  258,663  405,235 3,554,095  WT/BFA/W/330 
 
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  4  2014 BUDGETARY EXPENDITURE 
Table 6 Consolidated Statement of Budge tary Expenditure as at 31 March 2014  
(in kCHF) 
Part Section 2014 
Budget Expenditure  
and 
Commitments Balance % of 
Expenditure 
A Staffing Resources 1. Staff Expenditure 131,415 29,036 102,379 22% 
  2. Temporary Assistance 17,167 5,802 11,365 34% 
A Staffing Resources Total 148,582  34,839  113,744 23%  
B Other Resources 3. General Services 15,801 9,266 6,534 59% 
  4. Travel & Hospitality 7,481 2,932 4,549 39% 
  5. Implementing 
Partners 273 70 203 26% 
  6. Capital Expenditure 2,967 680 2,286 23% 
  7. Financial Expenditure 1,230 6 1,224 0% 
B Other Resources Total 27,751  12,954  14,797 47%  
C Operating Funds 
and ITC 8. Contributions to ITC & 
Special Reserves 20,870 7,018 13,853 34% 
C Operating Funds and ITC Total 20,870  7,018  13,853 34%  
Grand Total 197,204  54,811  142,393 28%  
4.1.  As at the end of the first quarter 2014, the overall budgetary expenditure is on track with an 
expenditure rate of 28% or 55 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 slight under-expenditure under staff expenditure for regular staff is due to the number of 
vacant posts in the process of being filled. The slight over-expenditure under temporary assistance 
includes the salaries and common staff costs of the 17 dispute settlement lawyers with two-year contracts to work on the dispute settlement panels and appeals. It also includes replacements of 
staff on leave without pay or 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 overall expenditure rate of 47% includes th e commitments of the cleaning contract (CHF 
0.9 million) and the security outsourcing contract  (CHF 3.4 million) until year-end under Section 
'General Services'. The same applies to electricity, heating and water. 
4.6.  Under Section 'Travel and Hospitality' the fund s for the major trade policy courses have also 
been committed until year-end. 
Part C - Operating Funds and ITC 
4.7.  Part C of the budget relates to the contributions to the International Trade Centre as well as 
the two operating funds. 
4.8.  Under Part C, the Appellate Body Operating Fund (CHF 1.8 million) and the Ministerial 
Operating Fund (CHF 0.6 million) have been replen ished. The contribution for ITC has been booked 
until the month of March. 
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