RESTRICTED  
  
WT/BFA/W/447  
16 April 2018 
(18-2266) Page: 1/4 
Committee on Budget, Finance and Administration   
 
  
WTO BUDGET AND FINAN CE REPORT – 1ST QUARTER 201 8 
1  CONTRIBUTIONS FROM M EMBERS AND OBSERVERS  
1.1.  The receipts of contributions from Members as at the end of March 201 8 are slightly higher  
than the receipts in March 201 7. This is mainly due to the receipt of a partial contribution for 2017 
from one of the top 10 Members. At the end of the first quarter of 2018, 35% of the Members 
have no outstanding balance. With respect to the assessed amount of CHF 195  million, 49% has 
been received.  
Figure 1 Total Annual Receipts in MCHF as at 31 March  2018 
 
 
1.2.  The receipts of contributions for the 1st quarter of 201 8 from Observers amounted to 
CHF 146,694  representing 22% of the assessed amount. Only 22% of the Observers have no 
outstanding balance.  
Table 1 Status of contributions as at 31 March  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)  (49%)  95,031,447  (22%)  146,694  
Payment received for prior years    15,894,601    88,664  
No outstanding balance (% of total)  (35%)  58 (22%)  5 
 
2  CASH SITUATION  
2.1.  The cash situation at the end of March  2018 is satisfactory and comparable to the  level of 
March  2017. The cash situation also includes funds received for the Doha Development Agenda 
Global Trust Fund (DDAGTF) and the Enhanced Integrated Framework.  93.5  119.6  
98.7  115.2  
103.0  105.4  105.9  109.0  100.5  110.9  
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018WT/BFA/W/447  
 
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  Figure 2 Cash Situation as at 31 March  2018 
 
 
 
3  MEMBERS AND OBSERVERS UNDER ADMINISTRATIVE MEASURES  
3.1.  At the end of the first quarter 201 8, fifteen  Members are subject to  Category I (more than 
one, but less than two years outstanding) of the Administrative Measures, four Member s are 
subject to Category II (more than two, but less than three years outstanding) and ten Members 
are subject to Category  III (from three  years outstanding = Inactive) .  
Table 2 Members under Administrative Measures as at 31 March  2018 
Cat. I (15)  Cat. II (4)  Cat. III (10)  
Angola  Antigua and Barbuda  Burundi*  
Belize  Cameroon  Central African Republic  
Burkina Faso  Guinea  Chad*  
Congo  Rwanda  Djibouti*  
El Salvador    The Gambia*  
Lesotho    Guinea -Bissau*  
Nigeria    Mauritania  
Saint Vincent and the 
Grenadines    Niger  
Senegal    Sierra Leone*  
Solomon Islands    Venezuela, Bolivarian Republic of  
Suriname      
Tanzania      
Togo     
Uganda      
Zambia      
*  Members not compliant with Payment Plan terms.  
 
3.2.  At the end of March 201 8, three  Observer s are subject to Category I of the Administrative 
Measures , and two Observer s are subject to Category III .  
Table 3 Observers under Administrative Measures as at 31 March  2018 
Cat. I (3)  Cat. II (0)  Cat. III (2)   
Somalia    Libya   
Syrian Arab Republic    Sao Tomé and Principe  
Timor -Leste       
 
3.3.  As at the end of March  2018, one Member (Côte d'Ivoire) is subject to a Payment Plan . 71 
24 17 
-17 -16 -19 170 177 175 
-50050100150200
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DECMillions CHF  
Projected Receipts Actual Receipts Projected Expenditures
Actual Expenditures Cash Rolling Balance 2017 Cash Rolling Balance 2018  WT/BFA/W/447  
  
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  3.4.  The six Members listed  in the table below are not compliant with their Payment Plan terms.   
Table 4 Members not compliant with Payment Plan  and therefore back to 
Category  III (Inactive)  as at 31 March  2018 (in CHF)  
Member  Plan 
duration  
in years  End of 
plan Last 
payment  
received  Amount 
Outstan -
ding 
for 2016  Amount 
Outstan -
ding 
for 2017  Amount 
Outstan -
ding 
for 2018  Total Outstan -
ding 
Contributions  
Burundi  20 2030 02-Oct-17 11,184  65,785  65,785  580,281  
Chad 15 2026 31-May-16 -  122,516  120,561  863,489  
Djibouti  10 2019 18-Aug-17 76,217  76,217  76,217  275,548  
The Gambia  10 2019 23-Mar-17 -  52,599  99,156  221,590  
Guinea -
Bissau  30 2046 06-Oct-17 -  134 51,716  678,788  
Sierra Leone  15 2025 30-Nov-16 29,324  93,866  93,866  668,846  
Total        116,725  411,117  507,301  3,288,542  
 
4  2018 BUDGETARY EXPENDITUR E 
Table 5 Consolidated Statement of Budgetary Expenditure  as at 31 March  2018  
(in kCHF)  
Part Section  Budget  Expenditure 
and 
Commitments  Balance  % of 
Expenditure  
A Staffing 
Resources  1. Staff Expenditure  131,415  28,894  102,522  22% 
  2. Temporary Assistance  17,281  7,879  9,402  46% 
A Staffing Resources Total  148,696  36,772  111,924  25%  
B Other 
Resources  3. General Services  15,530  9,682  5,849  62% 
  4. Travel & Hospitality  7,360  3,376  3,983  46% 
  5. Implementing Partners  213 23 190 11% 
  6. Capital Expenditure  2,682  1,628  1,054  61% 
  7. Financial Expenditure  1,280  172 1,108  13% 
B Other Resources Total  27,065  14,881  12,184  55%  
C Operating 
Funds and ITC  8. Contributions to ITC & 
Special Reserves  21,443  7,725  13,719  36% 
C Operating Funds and ITC Total  21,443  7,725  13,719  36%  
Grand Total    197,204  59,378  137,826  30%  
 
4.1.  The expenditure as at 31st March 2018 is on track with an overall expenditure rate of 30% or 
CHF 60 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 includes expenditure related to short term staff, consultants, panellists and 
Appellate Body Member fees.  
4.3.  Under Staff Expenditure, the slight underspending is due to a high number of vaca nt posts at 
the beginning of the year, which has decreased since then. This is partly offset by over -
expenditure under Temporary Assistance, which includes the replacement of staff of leave without 
pay or on long term sick leave, as well as temporary staff  working in the dispute settlement area 
and in other divisions of the Secretariat.  WT/BFA/W/447  
 
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  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. 6 million), the cleaning contract (CHF 1 million), the 
International Computing Centre (CHF 1.8 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 the Section "Travel and Hospitality ", the funds for the major technical assistance 
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 high expenditure rate under 
this item is related to the commitment for the funds of the replacement of the security equipment 
of CHF 0.7 million and the purchase of computing hardware of CHF 0.6 million.  
4.8.  The Section "Financial Expenditure " includes th e annual reimbursement of the 50 -year 
interest -free loan for the new premises , amounting to  CHF 1.2 million, which will be  paid at the 
beginning of June . This Section  also includes the bank charges for the WTO bank operations  and 
the negative interest char ged by the banks . 
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 0.6 million ) have been replenished. 
The contribution for the ITC has been booked until the end of March . 
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