RESTRICTED  
  
WT/BFA/W /397 
6 September  2016 
(16-4729) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT – 2nd QUARTER 201 6 
1  CONTRIBUTIONS FROM M EMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of June 2016 are at approximately  
the same level as the receipts in June 2015. At the end of the second quart er of 2016, 43% of the 
Members have fully paid their annual contributions . With respect to the assessed amount of 
CHF 195 million, 61% has been received.  
Figure 1 Total Annual Receipts in MCHF as at 30 June  2016 
 
 
1.2.  The receipts of contributions for the second  quarter of 201 6 from Observers amounted to 
CHF 304,177  representing 47% of the assessed amount. 45% of the Observers have paid their 
annual contributions in full . 
Table 1 Status of contributions as at 30 June  2016 (in CHF)  
CONTRIBUTIONS    
 162 Members  22 Observers  
Total net assessment for 2016    195,423,073    645,150  
Payment received for 2016 (% of total assessment)  (61%)  118,390,258  (47%)  304,177  
Payment received for prior years    14,229,587    62,634  
No outstanding balance (% of total)  (43%)  69 (45%)  10 
 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of June 2016 is satisfactory and slightly above  the level of 
June 2015. This balance  also includes funds received for the Doha Development Agenda Global  
Trust Fund (DDAGTF)  and the Enhanced Integrated Framework . WT/BFA/W/397  
 
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  Figure 2 Cash Holdings and Projections for  2016 
 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the second quarter of  2016, five Members are subject to  Category I (more than 
one, but less than two years outstanding) of the new Administrative Measures, six Members are 
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  2016, Cabo Verde and Ghana made payments and came out of Category I, and Chad came 
out of Category III.  
Table 2 Members under Administrative Meas ures as at 30 June  2016 
Cat. I (5)  Cat. II (6)  Cat. III (6)  
Cameroon  Dominica  Central African Republic  
Congo  Grenada  Djibouti*  
Dominican Republic  Malawi  Guinea -Bissau  
Yemen  Suriname  Mauritania  
Zambia  Vanuatu  Niger*  
  Venezuela, Bolivarian Republic of  Sierra Leone*  
* Members not compliant with Payment Plan terms.  
 
3.2.  At the end of June 2016, three Observers are subject to Category II, and one Observer is 
subject to Category III . Since the March  report , Afghanistan, formerly in Category I, liquidated its 
arrears . 
Table 3 Observers under Administrative Measures as at 30 June  2016 
Cat. I ( 0) Cat. II (3)  Cat. III (1)  
 Equatorial Guinea  Sao Tomé and Principe  
  Libya   
  Sudan    
 
3.3.  As at the end of June 2016, four Members are subject t o a Payment Plan , as shown in the 
table below . Since Chad has now restored its complian ce with its Payment Plan Terms it has been  
re-integrated in to the list.  
WT/BFA/W/397  
 
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  Table 4 Members following a Payment Plan as at 30 June  2016 (in CHF)  
Memb er Plan duration  
in years  End of 
plan Last 
payment  
received  Amount 
Outstanding  
for 2016  Total 
Outstanding 
Contributions  
Burundi  20 31/12/2030  18-Apr-13 40,367  550,814  
Chad 15 31/12/2026  31-May-16 0 775,514  
Côte d'Ivoire  10 31/12/2019  19-Aug-15 184,518  453,222  
The Gambia  10 31/12/2019  11-Mar-16 20,202  229,699  
Total        245,087  2,009,249  
 
3.4.  The three  Members listed  in the table below are not complian t with their Payment Plan terms 
and are therefore considered as inactive Members subject to Category III of the Administrative 
Measures . 
Table 5 Members not compliant with Payment Plan  and therefore back to 
Category  III (Inactive)  as at 30 June  2016 (in CHF)  
Member  Plan 
duration  
in years  End of 
plan Last 
payment  
received  Amount 
Outstan ding 
for 2015  Amount 
Outstanding  
for 2016  Total 
Outstanding 
Contributions  
Djibouti  10 31/12/2019  09-Dec-15 31,070  76,217  247,968  
Niger  15 31/12/2024  10-Feb-15 55,065  76,315  507,250  
Sierra Leone  15 31/12/2025  16-Oct-14 93,866  93,866  797,947  
Total        180,001  246,398  1,553,165  
 
 
4  2016 BUDGETARY EXPENDITUR E 
Table 6 Consolidated Statement of Budgetary Expenditure  as at 30 June  2016  
(in kCHF)  
Part Section  Budget  Expenditure  
and 
Commitments  Balance  % 
Expenditure  
A Staffing Resourc es     
 1. Staff Expenditure  131,415  59,050  72,365  45% 
  2. Temporary Assistance  17,289  11,201  6,089  65% 
A Staffing Resources Total  148,705  70,251  78,454  47%  
B Other Resources      
 3. General Services  15,331  12,336  2,994  80% 
  4. Travel & Hospitality  7,351  5,147  2,204  70% 
  5. Implementing Partners  213 134 79 63% 
  6. Capital Expenditure  2,350  922 1,428  39% 
  7. Financial Expenditure  1,280  114 1,166  9% 
B Other Resources Total  26,524  18,653  7,871  70%  
C Operating Funds and ITC      
 8. Contribution s 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  101,491  95,713  51%  
4.1.  The expenditure as at 30 June 2016 is on track with an overall expenditure rate of 51% or 
CHF 102 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 
and installation. It also in cludes expenditure related to short term staff, consultants, panellists and 
Appellate Body Member fees.  WT/BFA/W/397  
 
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  4.3.  The lower expenditure rate under regular salaries is due to the fact that a n average number 
of 46 posts  remained vacant in the first semester. During th e second semester, the majority of 
these posts are going to be filled. 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. The 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 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 million), the cleaning contract (CHF 0.9 millio n), the 
International Computing Centre (CHF 1. 7 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 Section Travel and Hospitality, the funds for the major technical a ssistance 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 S ection 'Financial Expenditure' includes the reimbursement of the 50 -year interest -free 
loan for the new premises of CHF 1.2 million, which will be  paid in July . This Section  also includes 
the bank charges for the WTO bank operations  and the negative intere st charged by the banks 
since 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 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 for the ITC has been booked until the end of June. 
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