RESTRICTED  
  
WT/BFA/W /467 
2 November 2018 
(18-6867) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  
WTO BUDGET AND FINANCE REPORT – 3rd QUARTER 201 8 
  
1  CONTRIBUTIONS FROM M EMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of September  2018 are slightly higher 
than the receipts at the same period of 2017. 63% of the Members have fully paid their annual 
contributions . With respect to the assessed amount of CHF  195 million, 73% has been received.  
Figure 1 Total Annual Receipts as at 30 September  2018 (in MCHF ) 
 
 
1.2.  The receipts of contributions for the third quarter of  2018 from Observers amounted to 
CHF 381,294  representing 57% of the assessed amount. 13 Observers have paid their annual 
contributions in full . 
Table 1 Status of contributions as at 30 September  2018 (in CHF)  
CONTRIBUTIONS  
  164 Members  23 Observers  
Total net assessment for 2018    195,500,000    674,475  
Payment received for 2018 (% of total assessment)  (73%)  142,267,298  (57%)  381,294  
Payment received for prior years    18,212,729    149,666  
No outstanding balance (% of total)  (63%)  103 (57%)  13 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of September  2018 is satisfactory and slightly above  the level of 
September  2017. This balance  also includes funds received for the Doha Development Agenda Global 
Trust Fund (DDAGTF)  and the Enhanced Integrated Framework . 146.4158.9163.6172.4 173.8
160.1
146.0157.0
140.7160.5
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018WT/BFA/W/ 467  
 
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  Figure 2 Cash Holdings and Projections as at 30 September 2018 
 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the third quarter of  2018, six Members are subject to  Category I (more than one, 
but less than two years outstanding) of the Administrative Measures, four Members are subject to 
Category II (more than two, but less than three years outstanding) , and seven  Members are subject 
to Category  III (from three  years outstanding = Inactive) . Since June 2018, three  Members  (Burkina 
Faso, Senegal and Solomon Islands ) made payments and came out of Category I  and two Members 
(Djibouti and The Gambia) made payments in line with their payment plan terms and were taken 
off the list of Members under Administrative Measures.  
Table 2 Members under Administrative Measures as at 30 September  2018 
Category I (6)  Category II (4)  Category III (7)  
Belize  Antigua and Barbuda  Burundi*   
Congo  Cameroon  Chad*   
Saint Vincent and the Grenadines  Guinea  Guinea -Bissau*  
Suriname  Rwanda  Mauritania   
Uganda    Niger   
Zambia    Sierra Leone*  
    Venezuela, Bolivarian Republic of  
*  Members not compliant with Payment Plan terms.  
 
3.2.  At the end of September  2018, one Observer is subject to Category I and two Observers are 
subject to Category III . Since June 2018, The Syrian Arab Republic (formerly in Category I)  has 
cleared its arrears . 
Table 3 Observers under Administrative Measures as at 30 September  2018 
Category I (1)  Category II (0)  Category III (2)  
Somalia    Libya   
    Sao Tomé and Principe  
 
 
 
 
 -17 -16 -19 -16 -18 -19 -21 -18 -1771
241711 15 127 6 8170177 175170 171164150
138129
-50050100150200
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DECMillions CHF
Projected Expenditures Actual Expenditures Projected Receipts
Actual Receipts Cash Rolling Balance 2017 Cash Rolling Balance 2018WT/BFA/W/467   
 
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  3.3.  As at the end of September 2018 , four Members are subject to a Payment Plan , as shown in 
the table below . 
Table 4 Members following a Payment Plan as at 30 September  2018 (in CHF)  
Member  Plan 
duration  
in years  End of plan  Last 
payment  
received  2018  
Contributions 
Due Total 
Outstanding 
Contributions *  
Central African Republic  30 31/12/2047  01-Dec-17 57,472  1,032,190  
Côte d'Ivoire  10 31/12/2019  23-Jul-18 0 102,851  
Djibouti  10 31/12/2019  24-Jul-18 76,217  123,114  
The Gambia  10 31/12/2019  20-Jul-18 48,598  118,433  
Total   
    292,804  1,376,588  
*  2018 contributions included . 
 
3.4.  The four 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 September  2018 (in CHF)  
Member  Plan 
duration  
in years  End 
of 
plan Last 
payment  
received  Outstanding 
contributions 
for years 
prior to 201 6 Amount 
Outstan -
ding 
for 2016  Amount 
Outstan -
ding 
for 
2017* 2018 
Contributions 
Due Total 
Outstanding 
Contributions  
Burundi  20 2030 02-Oct-17 749,993  11,184  65,785  65,785  892,747  
Chad 15 2026 19-Sep-18 965,157   -  77,551  120,561  1,163,269  
Guinea -Bissau  30 2046 06-Oct-17 619,870   -  134 51,716  671,720  
Sierra Leone  15 2025 30-Nov-16 751,062  29,324  93,866  93,866  968,118  
Total        3,086,082  40,508  237,336  331,928  3,695,854  
*  in order to be compliant with the Payment Plan, at least the contributions for 2016 and 2017 have to be 
settled  
 
4  2018 BUDGETARY EXPENDITUR E 
Table 6 Consolidated Statement of Budgetary Expenditure  as at 30 September  2018  
(in kCHF)  
Part Section  Budget  Expenditure  
and  
Committment
s Balance  % 
Exp 
A Staffing Resources  1. Staff Expenditure  131,415,300  91,279,760  40,135,540  69% 
  2. Temporary 
Assistance  17,280,750  16,154,020  1,126,730  93% 
A Staffing Resources Total  148,696,050  107,433,780  41,262,270  72%  
B Other Resources  3. General Services  15,530,300  13,824,890  1,705,410  89% 
  4. Travel & Hospitality  7,359,500  6,422,750  936,750  87% 
  5. Implementing 
Partners  213,000  188,850  24,150  89% 
  6. Capital Expenditure  2,681,925  2,507,490  174,435  93% 
  7. Financial Expenditure  1,280,000  1,679,960  -399,960  131
% 
B Other Resources Total  27,064,725  24,623,930  2,440,795  91%  
C Operating Funds 
and ITC  8. Contributions to ITC 
& Special Reserves  21,443,125  16,773,520  4,669,605  78% 
C Operating Funds and ITC Total  21,443,125  16,773,520  4,669,605  78%  
Grand Total    197,203,900  148,831,240  48,372,660  75%  
 
 WT/BFA/W/ 467  
 
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  4.1.  The expenditure as at 30 September  2018 is on track with an overall expenditure rate of 75% 
or CHF 149 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 , as well as  expenditure related to  travel, 
removal and installat ion. It also includes expenditure related to short term staff, consultants, 
panellists and Appellate Body Member fees.  
4.3.  Under Staff Remuneration, the slightly lower expenditure under salaries for regular staff is due 
to a high number of vacant posts at the beginning of the year . This is partly offset by an overspending 
under Temporary Assistance, which includes the replacement of staff on leave without pay or on 
long term sick leave, as well as temporary staff working in the dispute settlement divisions and in 
other divisions of the Secretariat. In addition, the expenditure for translation is 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, the cleaning contract, the International Computing Centre, the  IT 
Service Desk and the annual commitments  for utilities such as heating, water and electricity.  This 
explains the high rate of expenditure at this point of time.  
4.6.  Under the Section Travel and Hospitality, the expenditure rate for the technical assistance 
related training courses as well as the divisional travel expenditure is on a high level. 
4.7.  The Section 'Capital Expenditure' includes the procurement of fixed assets such as computing 
hardware and software, office furniture and security equipment.  The high expenditure rate under 
this Section includes  the expenditure for the security equipment of CHF 0.7 million, the commitment 
for the conference equipment of CHF 0.4 million, and the purchase of computing hardware of CHF  0.7 
million . 
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, as well as bank charges and negative interest charged 
by the banks . The accumulated negative interest  and ban k charges  amount to CHF  480,000. Part of 
this amount will be distributed to extra -budgetary funds at the end of the year.  
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  i.e. the Appellate Body Operating Fund, the Ministerial Operating Fund 
and the Building Renovation Fund.  The contribution to the ITC budget has been booked until the 
end of September  whilst the full year's allocation for each of the operating funds has already been 
transferred to them.   
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