RESTRICTED  
  
WT/BFA/W/364  
28 May 2015  
(15-2768)  Page: 1/5  
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT – 1st QUARTER 2015 
 
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS 
1.1.  The receipts of contributions from Members as at the end of March 2015 are almost 
equivalent to the level of receipts in March 2014. At the end of the first quarter 2015, 33% of the Members have no outstanding balance. With resp ect to the assessed amount of CHF 195 million, 
54% have been received. 
Figure 1 Total Annual Receipts in MCHF as at 31 March 2015 
 
 
 
1.2.  The receipts of contributions for the 1st quarter of 2015 from Observers amounted to 
CHF 212,606 representing 30% of the assessed am ount. Only 29% of the Observers have no 
outstanding balance. 
Table 1 Status of contribution s as at 31 March 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) (54%) 104,778,947 (30%) 212,606 
Payment received for prior years   1,092,087   29,600 
No outstanding balance (% of total) (33%) 52 (29%) 7 
 
2  CASH SITUATION 
2.1.  The cash situation at the end of March 20 15 is satisfactory and above the level of 
March 2014. This is mainly due to a lower overall level of expenditure in the first two months of the year compared to 2014, as well as a high level of contributions received.  WT/BFA/W/364 
 
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  Figure 2 Cash Situation as at 31 March 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 the first quarter 2015, 15 Member s are subject to Category I (more than one, 
but less than two years outstanding) of the new Administrative Measures, two Members 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 the last report in 
December, Antigua and Barbuda made a payment and came out of Category II of the 
Administrative Measures. Additionally, The former Yugoslav Republic of Macedonia settled part of 
its arrears and changed from Category II to Category I of the Administrative Measures. 
Table 2 Members and Observers under Admini strative Measures as at 31 March 2015 
Cat. I (15) Cat. II (2) Cat. III (7)   
Argentina Cameroon Central African Republic* 
Benin Vanuatu Djibouti*  
Democratic Republic of the Congo   Dominica  
Gabon   The Gambia*  
Kuwait, the State of   Grenada  
Lesotho   Guinea-Bissau 
Malawi   Mauritania  
Mongolia      
Nigeria      
Rwanda      
Saint Vincent and the Grenadines      
Suriname      
Tanzania      
The former Yugoslav Republic      
of Macedonia      
Venezuela, Bolivari an Republic of      
* Members not compliant with Payment Plan terms. 
 
3.3.  At the end of March 2015, five Observers are subject to Category I of the Administrative 
Measures, and one Observer is subject to Catego ry III. 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 December report, five Observers have been added under Category I. WT/BFA/W/364 
 
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  Table 3 Observers under Administrati ve Measures as at 31 March 2015 
Cat. I (5) Cat. II (0) Cat. III (1) 
Equatorial Guinea   Sao Tomé and Principe 
Lebanese Republic     
Libya     
Sudan     
Syrian Arab Republic     
 
3.4.  As at the end of March 2015, five Members ar e subject to a Payment Plan. Since the last 
report in December, Togo settled its entire arrears and finalised its payment plan. Additionally, Djibouti and The Gambia are not compliant with their payment plan terms anymore and have been 
put back under Category III of the Administrative Measures. 
Table 4 Members following a Payment Plan as at 31 March 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 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 December report, Djibouti and The Gamb ia have been added to the list. The payment 
plan for Mauritania has been cancelled, as Mauritania had not been compliant with its payment plan terms for several years. Mauritania is now an inactive Member (Category III) again. 
Table 5 Members not compliant with Pa yment Plan and therefore back to 
Category III (Inactive) as at 31 March 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  
  WT/BFA/W/364 
 
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  4  2015 BUDGETARY EXPENDITURE 
Table 6 Consolidated Statement of Budge tary Expenditure as at 31 March 2015  
(in kCHF) 
Part Section Budget Expenditure 
and 
Commitments Balance % of 
Expenditure 
A Staffing 
Resources 1. Staff Expenditure 131,415 29,183 102,232 22.2% 
  2. Temporary Assistance 17,167 5,127 12,040 29.9% 
A Staffing Resources Total 148,582  34,310  114,273 23.1%  
B Other 
Resources 3. General Services 15,601 11,729 3,872 75.2% 
  4. Travel & Hospitality 7,481 3,149 4,332 42.1% 
  5. Implementing 
Partners 273 61 212 22.3% 
  6. Capital Expenditure 2,967 647 2,319 21.8% 
  7. Financial Expenditure 1,230 8 1,222 0.6% 
B Other Resources Total 27,551  15,594  11,958 56.6%  
C Operating 
Funds and ITC 8. Contributions to ITC & 
Special Reserves 21,070 7,218 13,853 34.3% 
C Operating Funds and ITC Total 21,070  7,218  13,853 34.3%  
Grand Total 197,204  57,121  140,083 29.0%  
4.1.  The expenditure as at 31st March 2015 is on track with an overall expenditure rate of 29% or 
CHF 57 million.  
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 lower expenditure rate under Staff Expenditure is related to a relative high number of 
vacant posts at the beginning of the year. Most of  these posts should be filled within the next 
months. Under Temporary Assistance, the salaries and common staff costs for the temporary 
dispute settlement lawyers, the replacement of st aff 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 1.5 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 secu rity equipment. The expenditure is on track. 
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, whic h will be paid at the beginning of June. This 
Section also includes the bank charges for the WTO bank operations. WT/BFA/W/364 
 
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  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 March. 
5  REGULAR STAFF POSITIONS OF THE WTO AND THE APPELLATE BODY 
5.1.  During the year 2014, three regular posts have been shifted from the WTO Secretariat to the 
Appellate Body Secretariat in order to provide for the increase in appeal-related work. Up to March 
2015, two more posts have been transferred from the WTO to the Appellate Body Secretariat, and 
it is projected that there will be an additional  two posts to be transferred from the WTO to the 
Appellate Body until the end of 2015. The overal l number of staff positions of the WTO and the 
Appellate Body Secretariat remains unchanged with 645.5 posts. 
Table 7 Post evolution 2013 - 2015 as at 31 March 2015 
Year WTO Secretariat Appellate Body Secretariat Total 
2013 630.5 15 645.5 
2014 627.5 18 645.5 
2015 625.5 20 645.5 
 
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