RESTRICTED  
  
WT/BFA/W/372  
15 September 2015  
(15-4661)  Page: 1/4  
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT – 2nd QUARTER 2015 
 
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS 
1.1.  The receipts of contributions from Members as at the end of June 2015 below are the level of 
receipts in June 2014. This is due to the fact that four Members, who usually pay their contributions during the first semester, have not yet made their payments. At the end of the first 
semester 2015, 45% of the Members have no outstanding balance. With respect to the assessed 
amount of CHF 195 million, 62% has been received. 
Figure 1. Total Annual Receipts in MCHF as at 30 June 2015 
 
 
 
1.2.  The receipts of contributions for the end of June 2015 from Observers amounted to 
CHF 351,880 representing 50% of the assessed  amount. 46% of the Observers have no 
outstanding balance. 
Table 1. Status of contributi ons as at 30 June 2015 (in CHF) 
CONTRIBUTIONS 
  160 Members 24 Observers 
Total net assessment for 2015   195,444,564   703,800 
Payment received for 2015 (% of total assessment) (62%) 121,830,390 (50%) 351,880 
Payment received for prior years   9,856,420   91,242 
No outstanding balance (% of  total) (45%) 72 (46%) 11 
 
2  CASH SITUATION 
2.1.  The cash situation at the end of June 2015 is satisfactory and at the same level as June 2014. 
The situation also includes the funds received for the Global Trust Fund and the Enhanced Integrated Framework. WT/BFA/W/372 
 
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  Figure 2. Cash Situation as at 30 June 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 June 2015, eleven Members are su bject to Category I (more than one, but less 
than two years outstanding) of the new Admini strative 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 March 2015, 
Argentina, Democratic Republic of the Congo, Gabon, Lesotho, Mongolia, Nigeria (all formerly in 
Category I) and Cameroon (formerly in Category II), made a payment and have been taken off the 
list of Administrative Measures. Additionally, Vanuatu made a partial payment and moved from 
Category II to Category I, as well as Grenada, who moved from Category III to Category I. 
Table 2. Members and Observers under Admini strative Measures as at 30 June 2015 
Cat. I (11) Cat. II (0) Cat. III (6)   
Benin   Central African Republic* 
Grenada   Djibouti*  
Kuwait, the State of   Dominica  
Malawi   The Gambia*  
Rwanda   Guinea-Bissau 
Saint Vincent and the Grenadines   Mauritania  
Suriname      
Tanzania      
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 first semester 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. Since the March report, Lebanese Republic and Syrian Arab 
Republic made a payment and have been taken off the list of Administrative Measures. WT/BFA/W/372 
 
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  Table 3. Observers under Administra tive Measures as at 30 June 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 June 2015, five Members are subject to a Payment Plan. Since the last report 
in March, no changes have occurred. 
Table 4. Members following a Payment Plan as at 30 June 2015 (in CHF) 
Members 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 30-Oct-14 107,616 459,178 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       258,946  3,082,678 25,418  
 
3.5.  The three Members listed in the table below are not compliant with their Payment Plan terms. 
Since the month of March, no changes have occurred. 
Table 5. Members not compliant with Payment Plan and therefore back to 
Category III (Inactive) as  at 30 June 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 June 2015  
(in kCHF) 
Part Section Budget Expenditure 
and 
Commitments Balance % of 
Expenditure 
A Staffing 
Resources 1. Staff Expenditure 131,415 59,561 71,854 45% 
  2. Temporary Assistance 17,167 9,802 7,365 57% 
A Staffing Resources Total 148,582  69,363  79,220 47%  
B Other 
Resources 3. General Services 15,601 12,913 2,687 83% 
  4. Travel & Hospitality 7,481 4,034 3,447 54% 
  5. Implementing Partners 273 71 202 26% 
  6. Capital Expenditure 2,967 976 1,990 33% 
  7. Financial Expenditure 1,230 1,251 -21 102% 
B Other Resources Total 27,552  19,245  8,305 70%  
C Operating 
Funds and ITC 8. Contributions to ITC & 
Special Reserves 21,070 11,835 9,235 56% 
C Operating Funds and ITC Total 21,070  11,835  9,235 56% 
Grand Total 197,204  100,443  96,760 51%  
 
 WT/BFA/W/372 
 
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  4.1.  The expenditure as at 30 June 2015 is on trac k with an overall expenditure rate of 51% or 
CHF 97 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 lower rate of expe nditure is due to a relative high number of 
vacant posts at the beginning of the year. This number is decreasing gradually on a monthly basis. Additionally, most of the expenditure under Educ ation Grant and Home Leave has not yet come in. 
Under Temporary Assistance, the salaries and common staff costs for the temporary dispute 
settlement lawyers, the replacement of staff on le ave 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 relatively low, 
as the majority of the procurement process for these items takes place in the third and fourth 
quarter. 
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 June. 
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