RESTRICTED  
  
WT/BFA/W /318 
12 February 2014  
(14-0651) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT / 4th QUARTER 2013  
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS  
1.1.  The amount of the r eceived  contributions at the end of 2013 is slightly higher than at the end 
of the previous year. At the end of the 4th quarter 2013, 69% of the Me mbers have no outstanding 
balance and 93% of the assessed amount of 2013 has been received.  
Figure 1 Total Annual Receipts in MCHF as at 31 December  2013  
 
1.2.  With respects to Observe rs, the receipts of contributions for the year 2013 amounted to 
CHF 558,000, which represents 75% of the assessment . Only 64% of the Observers have no 
outstanding balance at year -end. 
Table 1 Status of contributions 31 December  2013  
 
  159 Members  25 Observers  
Total net assessment for 2013 included new Members    195,406,906    740,517  
Payment received for 2013 (% of total assessment)  (93%)  181,843,472  (75%)  557,701  
Payment received for prior years    16,660,392    572,181  
No outstan ding balance (% of total)  (69%)  109 (64%)  16 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of December  2013 is  satisfactory and slightly lower than at the 
end of 2012 which is partly due to the lower amount of advance payments received in December . 
The ca sh situation is also distorted by the funds received for the Building Project, as well as the 
Global Trust Fund and the Enhanced Integrated Framework.  WT/BFA/W/318  
 
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  Figure 2 Cash Situation as at 31 December  2013 
 
 
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 . Members in Category III (three or more full years of 
outstanding contributions) are now considered inactive . 
3.2.  At the end of the year 201 3, six Members remain in Category I (more than one, but less than 
two years outstanding) of the new Administrative Measures, two Members in Category II (more 
than two, but less than three years outstanding) and two Members in Category III (from three 
years outstanding = Inactive) . Since the last report, Uganda  (formerly in Category I) made  a 
payment and came out of the Administrative Measures. Antigua and Barbuda made a payment and 
changed from Category II to Category I. Furthermore, The Democratic Republic of the Congo and 
Venezuela (both in Category III) settled their arrears and came out of the Administrative 
Measures.  
Table 2 Members and Observers under Administrative Measures as at 31 December  2013 
Cat. I (6)  Cat. II (2)  Cat. III (2)  
Antigua an d Barbuda  Dominica  Guinea -Bissau  
Benin  Grenada  Mauritania*  
Saint Vincent and the Grenadines      
Senegal      
The former Yugoslav Republic      
of Macedonia      
Vanuatu      
 
* Member not compli ant with Payment Plan terms . 
3.3.  Two Observers are subject to A dministrative Measures, thereof one in the inactive category . 
This means that the accession working groups do not meet anymore and that the WTO suspends 
the reque st for annual contributions for Sao Tome . Since the last report, Equatorial Guinea 
(formerly i n Category I) settled all its arrears and was taken off the list of Administrative 
Measures . 
Table 3 Observers under Administrative Measures as at 31 December  2013 
Cat. I (1) Cat. II (0)  Cat. III (1)  
Syrian Arab Republic   Sao Tome and Principe  
 
3.4.  As at the end of December, nine Members are subject to a Payment Plan. Since the last 
report, Niger, formerly not compliant with the Plan, made  a payment and has been put back under 
the payment plan scheme.  WT/BFA/W/318  
 
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  Table 4 Members following a Payment Plan as at 31 December  2013 (in CHF)  
Members  
 Plan 
duration  
in years  End of plan  Last 
payment  
received  Amount 
Outstanding  
for 2012  Amount 
Outstanding  
for 2013  Total 
Outstanding 
Contributions  Advance  
Burundi  20 31/12/2030  18-Apr-13 0 0 462,839  156,988  
Central African 
Republic  30 31/12/2039  24-Jul-13 0 53,180  939,102  0 
Chad 15 31/12/2026  28-Sep-12 - 0 824,709  183,458  
Côte d'Ivoire  10 31/12/2019  23-Jul-13 0 107,113  624,391  0 
Djibouti  10 31/12/2019  10-Sep-13 0 1,681  283,038  0 
The Gambia  10 31/12/2019  11-Oct-13 0 0 417,063  1,927 
Niger  15 31/12/2024  05-Nov-13 0 76,315  593,155  0 
Sierra Leone  15 31/12/2025  18-Sep-13 - 31,411  835,249  0 
Togo 5 31/12/2014  10-Jul-12 28 115,982  202,665  0 
Total        28 385,682  5,182,211  342,373  
 
3.5.  With respect to Members not compliant with the Paymen t Plan , The Democratic Republic of 
the Congo has settled its entire arrears and has therefore no outstanding contributions as at end 
of December, and Niger has settled its arrears in order to comply with its payment plan and has 
therefore been put back und er the payment plan scheme.  
Table 5 Members not compliant with Payment Plan   
Members  
 Plan 
duration  
in years  End  
of plan  Last 
payment  
received  Amount 
Outstanding  
for 2012  Amount 
Outstanding  
for 2013  Total 
Outstanding 
Contributions  
Mauritania  25 31/12/203 4 12-Nov-13 36,062  66,959  1,037,524  
4  2013 BUDGETARY EXPENDITURE  
Table 6 Consolidated Statement of Budgetary Expenditure  as at 31 December  2013  
(in kCHF)  
Part Section  Budget 2013  Expenditure * Balance  % of Expenditure  
A Sect  1 Work Years  127,784  120,828  6,892 95% 
  Sect  2 Temporary Assistance  15,241  18,765  (3,590 ) 123%  
A Total    143,024  139,593  3,302  98%  
B Sect  3 Communications  1,720  884 748 51% 
  Sect  4 Building Facilities  4,529  4,583  (99) 101%  
  Sect  5 Permanent Equipment  1,454  1,496  (57) 103%  
  Sect  6 Expendable  1,201  1,017  81 85% 
  Sect  7 Contractual Serv.  8,937  8,039  897 90% 
B Total    17,840  16,019  1,883  90%  
C Sect  8 Staff Overheads  5,162  4,424  615 86% 
  Sect  9 Missions  3,157  2,633  722 83% 
  Sect 10 Trade Policy Courses  2,851  2,525  283 89% 
  Sect 11 Various  6,258  5,687  607 91% 
C Total    17,428  15,269  2,226  88%  
D Sect 13 ITC  18,911  18,068  843 96% 
D Total    18,911  18,068  843 96%  
Grand Total  197,204  188,949  8,255  96%  
Provisional Expenditure - not yet finalised.  
 
4.1.  The provisional overall expenditure at the end of 2013 amounts to CHF 189 million or 96% of 
the total budget.  
4.2.  Under Part A, a surplus  of some CHF 3 million is expected, due to the number of vacant posts 
in the process of being filled during the year.  The overspending under T emporary Assistance 
includes the expenditure for the 15 dispute settlement lawyers with 2 -year contracts  hired to work 
on dispute settlement panels and appeals. It also includes replacements of staff on leave without 
pay or on long term sick leave.  WT/BFA/W/318  
 
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  4.3.  Under P art B, the overall expenditure rate amounts to 90 %. The saving under 
communications is due to a saving under telecommunications due to new negotiated rates as well 
as to a saving under postal charges due to the streamlining measures. The overspending unde r 
Building Facilities and Permanent Equipment is due to higher maintenance cost of the new 
premises as well as the equipment of the new building.  
4.4.  Under Part C, a saving  has been realised under Staff Overheads, including mainly the HR 
Training Programme and  Insurances, where policies have been re -negotiated. The saving under 
Missions is mainly due to technical missions. The saving under Various mainly comprises 
publications, travel for dispute settlement and divisional hospitality.  
4.5.  Under Part C, the WTO shar e for the contribution to ITC generated a surplus  of 
CHF 0.8 million.  
4.6.  The 9th Conference Ministerial budget remained  in line with in the budget of 1.2 Million, 
foreseen for this event.  
 
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