RESTRICTED  
  
WT/BFA/W/391  
11 April 2016  
(16-2002)  Page: 1/4  
Committee on Budget, Finance and Administration   
 
  WTO BUDGET AND FINANCE REPORT – 1st QUARTER 2016 
1  CONTRIBUTIONS FROM MEMBERS AND OBSERVERS 
1.1.  The receipts of contributions from Members as  at the end of March 2016 are slightly higher 
than the receipts in March 2015. At the end of the first quarter 2016, 31% 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 2016 
 
 
1.2.  The receipts of contributions for the 1st quarter of 2016 from Observers amounted to 
CHF 186,877 representing 29% of the assessed am ount. Only 27% of the Observers have no 
outstanding balance. 
Table 1 Status of contribution s as at 31 March 2016 (in CHF) 
CONTRIBUTIONS 
  162 Members 22 Observers 
Total net assessment for 2016   195,423,073   645,150 
Payment received for 2016 (% of total assessment) (49%) 95,190,535 (29%) 186,877 
Payment received for prior years   13,795,446   33,309 
No outstanding balance (% of total) (31%) 50 (27%) 6 
 
2  CASH SITUATION 
2.1.  The cash situation at the end of March 2016 is satisfactory and slightly above the level of 
March 2015. This is mainly due to a lower overall level of expenditure in the first two months of 
the year compared to 2015, as well as a high level of contributions received. WT/BFA/W/391 
 
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  Figure 2 Cash Situation as at 31 March 2016 
 
 
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 2016, seven Members are subject to Category I (more than 
one, but less than two years outstanding) of the new Administrative Measures, six 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 outs tanding = Inactive). Since the last report in 
December, the seven Members under Category I are new on the list, as they have arrears in 
contributions for more than one year. Under Cate gory II, Grenada, Malawi, Suriname, Vanuatu and 
Venezuela moved from Category I in December to Category II as from January 2016. Dominica, 
formerly under Category III, made a payment and moved to Category II. Under Category III, 
Chad, Djibouti, Niger and Sierra Leone have been added to the list. 
Table 2 Members under Administrati ve Measures as at 31 March 2016 
Cat. I (7) Cat. II (6) Cat. III (7) 
Cabo Verde Dominica Central African Republic 
Cameroon Grenada Chad*  
Congo Malawi Djibouti*  
Dominican Republic Suriname Guinea-Bissau 
Ghana Vanuatu Mauritania  
Yemen Venezuela, Bolivari an Republic of Niger*  
Zambia   Sierra Leone* 
* Members not compliant with Payment Plan terms. 
 
3.3.  At the end of March 2016, one Observer is subject to Category I of the Administrative 
Measures, three Observers are subject to Category II, and one Observer is subject to Category III. 
Since the December report, Equatorial Guinea, Libya and Sudan have changed from Category I to 
Category II, and Afghanistan has been added under Category I. 
Table 3 Observers under Administrati ve Measures as at 31 March 2016 
Cat. I (1) Cat. II (3) Cat. III (1) 
Afghanistan Equatorial Guinea Sao Tomé and Principe 
  Libya   
  Sudan   
 
3.4.  As at the end of March 2016, three Members are subject to a Payment Plan, as shown in the 
table below: WT/BFA/W/391 
 
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  Table 4 Members following a Payment Plan as at 31 March 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 
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 1,233,735  
 
3.5.  The four Members listed in the table below are not compliant with their Payment Plan terms. 
Since the December report, these four Members have been added to the list, and the payment 
plan for the Central African Republic has been definitely cancelled due to unpaid arrears with 
respect to the payment plan terms since 2012. 
Table 5 Members not compliant with Pa yment Plan and therefore back to 
Category III (Inactive) as at 31 March 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 
Chad 15 31/12/2026 23-Jan-15 2,399 126,426 904,339 
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      182,400  372,824 2,457,504  
 
4  2016 BUDGETARY EXPENDITURE 
Table 6 Consolidated Statement of Budge tary Expenditure as at 31 March 2016  
(in kCHF) 
Part Section Budget Expenditure 
and 
Commitments Balance % 
Expenditure 
A Staffing 
Resources 1. Staff Expenditure 131,415 28,958 102,457 22% 
  2. Temporary Assistance 17,289 6,122 11,167 35% 
A Staffing Resources Total 148,705  35,081  113,624 24%  
B Other 
Resources 3. General Services 15,331 10,315 5,015 67% 
  4. Travel & Hospitality 7,351 2,610 4,741 36% 
  5. Implementing Partners 213 63 150 29% 
  6. Capital Expenditure 2,350 611 1,739 26% 
  7. Financial Expenditure 1,280 6 1,274 0% 
B Other Resources Total 26,524  13,605  12,919 51%  
C Operating 
Funds and 
ITC 8. Contributions to ITC & 
Special Reserves 21,975 6,329 15,646 29% 
C Operating Funds and ITC Total 21,975  6,329  15,646 29%  
Grand Total  197,204  55,015  142,189 28%  
4.1.  The expenditure as at 31st March 2016 is on track with an overall expenditure rate of 28% or 
CHF 55 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. WT/BFA/W/391 
 
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  4.3.  The slight underspending under Staff Expendit ure is due to a number of staff on leave 
without pay and to the fact that not all posts allocated to the dispute settlement area have been filled yet. This saving is offset by over-expenditure under Temporary Assistance, which includes the replacement of staff on leave without pay or on  long term sick leave, as well as the temporary 
staff working in the dispute settlement area. 
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 1.7 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 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 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 and the negative interest charged by the banks since March 2015. 
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), the Ministerial Operating 
Fund (CHF 0.6 million) and the Building Renovation Fund (CHF 600,000) have been replenished. 
The contribution for the ITC has been  booked until the end of February. 
 
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