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WT/BFA/W /404 
10 October  2016 
(16-5449) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT – 3rd QUARTER 201 6 
1  CONTRIBUTIONS FROM M EMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of September  2016 are above  the 
level of receipts in September  2015, but in line with the receipts in previou s years . This is due to 
the fact that , in 2015,  several  Members  made their payments later in the year than usually. At the 
end of the third quarter  2016, 52% of the Members have no outstanding balance. With respect to 
the assessed amount of CHF 195  million , 73% has been received.  
Figure 1 Total Annual Receipts in MCHF as at 30 September  2016 
 
 
1.2.  The receipts of Observer contributions for the end of September  2016 amounted to 
CHF 377,566 , representing 61% of the assessed amount. 60% of the Observers have no 
outstanding balance.  
Table 1 Status of contributions as at 30 September  2016 (in CHF)  
CONTRIBUTIONS  164 Members  20 Observers  
Total net assessment for 2016    195,461,043    617,927  
Payment received for 2016 ( % of total assessment)  (73%)  142,387,976  (61%)  377,566  
Payment received for prior years    14,625,959    165,398  
No outstanding balance (% of total)  (52%)  86 (60%)  12 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of September  2016 is satisfactory and slightly higher than in  
September  2015. This is mainly due to the higher receipts in contributions compared to last year . 
The cash balance also includes funds received for the Doha Development Agenda Global Trust 
Fund (DDAGTF) and the Enhanced Integrated Frame work.  WT/BFA/W/404  
 
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  Figure 2 Cash Situation as at 30 September  2016 
 
30 33 33
168 917137
-19-14-16 -18 -17 -18 -24 -17 -18132150167 167
154
146139134
124
-250255075100125150175
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DECMillion CHF
Projected Receipts Actual Receipts Projected Expenditures
Actual Expenditures Cash Rolling Balance 2015 Cash Rolling Balance 2016
 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the third quarter of 2016, five 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 six Members 
are subject to Category  III (from three years outstanding = Inactive). Since the last report in June 
2016, Zambia  made a payment  and came out of Category I, Vanuatu moved from Category II to 
Category I, and Grenada settled its arrears and came out of the Administrative Measures.  
Table 2 Members and Observers under Administrative Measures as at 
30 September  2016 
Cat. I (5)  Cat. II (4)  Cat. III (6)  
Cameroon  Dominica  Central African Republic  
Congo  Malawi  Djibouti*   
Dominican Republic  Suriname  Guinea -Bissau  
Vanuatu  Venezuela, Bolivarian Republic of  Mauritania   
Yemen    Niger*   
    Sierra Leone*  
* Members not compliant with Payment Plan terms. 
 
3.2.  At the end of the third quarter  2016, one Observer is subject to Category I of the 
Administrative Measures , one Observer is subject to Category II  and one is subject to Category III . 
Since the report in June 2016, Equatorial Guinea came out of the Administrative Measures, and 
Sudan moved from Category II to Category I . 
Table 3 Observers under Administrative Measures as at 30 September  2016 
Cat. I (1)  Cat. II (1)  Cat. III (1)  
Sudan  Libya Sao Tomé and Principe   
 
 WT/BFA/W/404  
 
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  3.3.  As at the end of September  2016, four Members are subject to a Payment Plan. Since the last 
report in June, no changes have occurred .  
Table 4 Members following a Payment Plan as at 30 September  2016 (in CHF)  
Member  
 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   -  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 compliant with their Payment Plan terms.  
Since the month of June, no changes have  occurred . 
Table 5 Members not compliant with Payment Plan  and therefore back to 
Category  III (Inactive)  as at 30 September  2016 (in CHF)  
Member  Plan 
duration  
in years  End of plan  Last 
payment  
received  Amount 
Outstanding  
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 September  2016  
(in kCHF)  
Part Section  Budget  Expenditure  
and  
Commitments  Balance  % of 
Expen -
diture  
A Staffing Resources  1. Staff Expenditure  131,415  91,398  40,017  70% 
  2. Temporary Assistance  17,289  15,876  1,413  92% 
A Staffing Resources Total  148,705  107,274  41,430  72%  
B Other Resources  3. General Services  15,331  13,235  2,096  86% 
  4. Travel & Hospitality  7,351  6,567  784 89% 
  5. Implementing Partners  213 155 58 73% 
  6. Capital Expenditure  2,350  1,096  1,254  47% 
  7. Financial Expenditure  1,280  1,349  -69 105%  
B Other Resources Total   26,524  22,401  4,122  84%  
C Operating Funds 
and ITC  8. Contributions to ITC & 
Special Res erves  21,975  17,282  4,694  79% 
C Operating Funds and ITC Total  21,975  17,282  4,694  79%  
Grand Total    197,204  146,957  50,247  75%  
4.1.  The expenditure as at 30 September  2016 is on track with an overall expenditure rate of 75% 
or CHF 147 million.  
Part A - Staff ing 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 includes expenditur e related to short term staff, consultants, panellists and 
Appellate Body Member fees.  WT/BFA/W/404  
 
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  4.3.  Under Staff Expenditure, the slightly lower expenditure rate is due to the high number of 
vacant posts during the first semester 2016. However, this is p artly compen sated by a higher 
expenditure rate under Spouse Allowance, Secondary Dependence Allowance, Rental Subsidy, 
Travel and Removal and Separation Grant. Under Temporary Assistance, the increased 
expenditure rate is mainly due to the salaries and common staff costs for the temporary dispute 
settlement lawyers, the replacement of staff on leave without pay and the replacement of staff on 
long term sick leave.  Additionally, the expenditure for Panellists as well as for interns 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 and expenditure  for several annual contracts are 
included such as the outsourced security contract (CHF 3.5 million), the cleaning contract 
(CHF 0.9 million), the International Computing Centre (CHF 1.7 million), the IT Service Desk 
(CHF 1 million), as well as the expend iture and  commitments for utilities such as heating, water 
and electricity.  
4.6.  Under Section Travel and Hospitality, the implementation rate of technical assistance related 
courses has increased significantly compared to previous years. 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  still relatively 
low, as the majori ty of the procurement process for these items takes place via the end of the 
year. 
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 July 2016. This Section  also 
includes the bank charges for the WTO bank opera tions, as well as the negative interest charged 
by the bank since 3 1st March 2015.  
Part C - Operating Funds and ITC  
4.9.  Part C of the budget relates to the contributions to the International Trad e 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 0.6 million ) have been replenished. 
The contributio n for the ITC has been booked until the end of September . 
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