WORLD TRADE  
ORGANIZATION  WT/BFA/W/215 
8 October 2010 
 (10-5179) 
Committee on Budget, Finance and Administration  
  
 
     
 
   
WORLD TRADE ORGANIZATION 
2009 FINANCIAL PERFORMANCE REPORT 
 
 
 
 
 
 
  WT/BFA/W/215 
Page 2  
 
  TABLE OF CONTENTS 
Page
 
 
I. INTRODUCTION ................................................................................................................... .3 
II. WTO REGULAR BUDG ET PERFORMANCE ...................................................................3  
A. BIENNIAL BUDGET FOR 2008  AND 2009......................................................................................3  
B. OVERALL INCOME IN 2009..........................................................................................................3  
C. OVERALL EXPENDITURE IN 2009 ................................................................................................4  
D. WTO  SECRETARIAT EXPENDITURE IN 2009................................................................................5  
E. APPELLATE BODY AND ITS SECRETARIAT EXPENDITURE IN 2009............................................11  
F. OPERATING FUNDS ....................................................................................................................13  
III. TRUST FUND PERFORMANCE.........................................................................................17  
IV. FINANCIAL STATEMENTS................................................................................................35  
 
  WT/BFA/W/215 
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  I. INTRODUCTION 
1. In accordance with the Financial Rules and Regulations of the World Trade Organization 
(WTO), the Director-General hereby submits the Budgetary and Financial Report of the WTO for the 
financial year ended 31 December 2009, the second year of the 2008-2009 biennium.  The report is 
presented in Swiss francs (CHF) and includes the ac tivity financed from the WTO regular budget and 
the Trust Funds. 
II. WTO REGULAR BUDGET PERFORMANCE 
A. BIENNIAL BUDGET FOR 2008  AND 2009 
2. The General Council, following the recomme ndation of the Committee on Budget, Finance 
and Administration (WT/BFA/101) approved in December 2007 the WTO biennial budget of 
CHF 184,891,500 and CHF 190,780,000 for the years 2008 and 2009, respectively (WT/GC/M/112). 
3. The General Council approved a revised 2009 budget amounting to CHF 189,257,600 in 
December 2008 (WT/GC/M/117).  The 2009 approved budget comprised CHF 183,744,100 for the WTO Secretariat and CHF 5,513,500 for th e Appellate Body and its Secretariat. 
4. Expenditure for the WTO and the Appellate Body Secretariat for 2008 amounted to 
CHF 183,831,040, equating to a budgetary saving of  CHF 1,060,460.  This budgetary saving is 
comprised of CHF 941,225 for the WTO Secretariat and CHF 119,235 for the Appellate Body and its Secretariat.   
5. Expenditure for the WTO and the Appellate Body Secretariat for 2009 amounted to 
CHF 187,545,424, equating to a budgetary saving of  CHF 1,712,176.  This budgetary saving is 
comprised of CHF 1,488,362 for the WTO Secretaria t and CHF 223,814 for the Appellate Body and 
its Secretariat.   
6. The Surplus Account for 2008 (document WT/BFA/W/181) shows a surplus amounting to 
CHF 2,839,020 as at 31 December 2008.  The opening balance of CHF 12,051,716 on 1 January 2008 was utilized to fund the Members'  transition operating fund (MTOF) in an amount of CHF 8,051,716 
and as a reduction in the 2009 contributions of CHF 4,000,000 in accordance with WTO Financial 
Regulation 26.3 (i). 
7. The Surplus Account for 2009 shows a su rplus amounting to CHF 1,036,988 as at 
31 December 2009.  The amount of CHF 2,800,000 of the opening balance of CHF 2,839,020 was utilised as an advance to contributions for 2010 in accordance with WTO Financial Regulation 26.3. 
B. O
VERALL INCOME IN 2009 
8. The 2009 budget was financed by: (i) Members' contributions amounting to 
CHF 183,700,000;  (ii) the partial utilization of the 2007 surplus amounting to CHF 4,000,000;  and 
(iii) miscellaneous income budgeted at CHF 1,557,600. WT/BFA/W/215 
Page 4  
 
  2009 - WTO Income  
 
 Budget Actual Balance 
Contributions 183,700,000 183,700,000 0 
Partial utilization of 2007 surplus 4,000,000 4,000,000 0 
Miscellaneous Income 1,557,600 1,298,141 (259,459) 
Grand Total 189,257,600 188,998,141 (259,459) 
 
9. Miscellaneous income amounted to CHF 1,298,141 at the end of 2009.  The lower level of 
miscellaneous income is mainly due to a loss on currency exchange resulting from important currency 
fluctuations in USD and EUR.   
2009 - WTO Miscellaneous Income  
 
 Budget Actual Balance 
Sale of publications/souvenirs & royalties 500,000 471,077 (28,923) 
Profit or (loss) on exchange 0 (1,174,425) (1,174,425) 
Savings on previous year's outstanding obligations 120,000 428,466 308,466 
Refund of prior year's expenditure 0 308,535 308,535 
Rental of meeting rooms & office space 88,000 98,625 10,625 
Contributions of Observers 650,000 844,650 194,650 
Interest on current account 60,000 21,294 (38,706) 
Work done for trust fund activities 100,000 243,384 143,384 
Various (misc. refunds from bookshop and various invoices) 39,600 56,535 16,935 
Grand Total 1,557,600 1,298,141 (259,459) 
 
C. OVERALL EXPENDITURE IN 2009 
10. Consolidated expenditure for the WTO Secr etariat and the Appellate Body and its 
Secretariat amounted to CHF 187,545,424 in 2009.  This has resulted in a consolidated budgetary 
saving of CHF 1,712,176, made up of a budgetary saving of CHF 1,488,362 for the WTO Secretariat 
and CHF 223,814 for the Appellate  Body and its Secretariat. 
2009 - Consolidated Expenditure  
Secretariats Budget Expenditure Balance 
WTO Secretariat 183,744,100 182,255,738  1,488,362  
Appellate Body and its Secretariat 5,513,500 5,289,686  223,814  
Grand Total 189,257,600 187,545,424  1,712,176  
 
  WT/BFA/W/215 
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  D. WTO  SECRETARIAT EXPENDITURE IN 2009 
11. The WTO Secretariat budget is divided into four parts and thirteen sections by type of 
expenditure.  The first three parts A, B and C cover di rect expenditure of the WTO Secretariat.  Part A 
covers personnel-related costs; part  B covers administrative costs and part C covers other expenditure.  
Part D covers the WTO's contribution to the budget of the WTO/UNCTAD International Trade Centre 
(ITC). 
2009 - Budget Situation - WTO Secretariat  
 
Part Section Budget Expenditure Balance 
A Sect  1 Work Years 118,536,200 117,633,347 902,853  
  Sect  2 Temporary Assistance 14,909,900 15,493,041 (583,141) 
B Sect  3 Communications 1,805,000 1,545,623 259,377  
  Sect  4 Building Facilities 3,678,000 3,906,837 (228,837) 
  Sect  5 Permanent Equipment 2,173,000 3,699,231 (1,526,231) 
  Sect  6 Expendable Supplies 1,285,000 1,222,920 62,080  
  Sect  7 Contractual Services 9,225,000 8,783,701 441,299  
C Sect  8 Staff Overheads 4,594,500 4,752,302 (157,802) 
  Sect  9 Missions 2,902,000 2,773,142 128,858  
  Sect 10 Trade Policy Courses 3,823,600 2,289,553 1,534,047  
  Sect 11 Various 3,852,000 3,678,141 173,859  
  Sect 12 Unforeseen 100,000 0 100,000  
D Sect 13 ITC 16,859,900 16,477,900 382,000  
Grand Total 183,744,100 182,255,738 1,488,362  
 
12. A net budgetary saving of CHF 1,488,362 has been realized on the budget of the WTO 
Secretariat in 2009.  The Relocation Project, which in volved the relocation of 300 staff into temporary 
accommodation at Chemin des Mines (CDM) at the e nd of 2008, pending the renovation of the Centre 
William Rappard (CWR), required further refineme nts in 2009:  i) additional air-conditioning to 
certain centrally located meeting rooms rendering th em usable,  ii) completing the requirements for 
staff catering services;  and iii) enhancing security requirements to comply wi th the overall security 
strategy across the WTO premises.  
13. The renovation of the CWR continued to limit office and meeting room space availability. 
Certain planned activities, such as two technical tr aining courses and one short thematic course, could 
not be conducted.  The resulting budgetary savings were used to offset unforeseen expenditure in 
other areas, predominately on building requirements.  
14. Provisions for selected employee benefits were  also established in 2009.  These provisions 
are earmarked to fund employee benefit liabilities ex isting at the end of 2009 and are in compliance 
with the accrual principle laid down in the WTO Financial Rules and Regulations.  These provisions 
will also be required as part of the approved c onvergence towards International Public Sector 
Accounting Standards (IPSAS) set to be complete d by 2012.  Details are provided in the notes 
accompanying the financial statements. 
Part A:  Personnel-related costs 
15. Part A covers personne l-related costs including salary, pe nsion and common staff costs for 
those staff in regular positions and those hired unde r temporary assistance.  A net budgetary saving of 
CHF 319,712 has been realized on personnel-related costs. WT/BFA/W/215 
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  2009 - Budgetary Situation Part A - Personnel-Related Costs  
 
Part Section Line Budget Expenditure Balance 
A Sect  1 Work Years (a) Salary 84,732,900 81,958,004  2,774,896 
    (b) Pension 17,216,300 16,139,199  1,077,101 
    (c) Common Staff Costs 16,587,000 19,536,144  (2,949,144) 
  Sect  2 Temporary Assistance 14,909,900 15,493,041  (583,141) 
Grand Total   133,446,100 133,126,388  319,712 
16. Section 1 (Work Years):  A provision for a 2 per cent salary increase was included in the 
budget proposals for 2009.  As a result of the app lication of the methodology for salary adjustments 
approved by the General Council on 15 May 2003  (WT/GC/M/80), the corresponding indexes 
resulted in the salary scale being increased by 1.3 pe r cent on the basis at a weighted average salary 
cost comparison.  This over-provision repres ents a saving of CHF 580,600 and CHF 118,200 for 
salaries and for pension contributions, respectively.  These savings were used to offset expenditure on 
the provisions raised to account for accrued employee benefit entitlements. 
17. The table below summarizes the over-expend iture of CHF 2,949,144 under common staff 
costs: 
2009 - Budgetary Situation – Common Staff Costs  
Item Budget Expenditure Balance Remarks 
Education Grants 3,100,000 4,474,592 (1,374,592) Includes provision for the first term of  
the scholastic year 2009/2010 
Family Allowances 4,729,800 4,719,328 10,472 The provision for retro-active claimants 
was reduced which resulted in the 
overall saving 
Health Insurance 4,448,000 4,221,981 226,019 Net saving, after premiums increased by 
6% versus 5% budget 
Home Leave 1,400,000 2,620,350 (1,220,350) Includes provision for one year’s 
accrued cost of the 2011 entitlements 
Installation Grants 360,000 142,125 217,875 Separating staff contracts extended, 
provision for their replacements not 
required 
Language Allowances 231,700 209,565 22,135 Entitlement payable to staff recruited 
prior to 1998 decreasing with staff 
separate or retirements 
Non-residency Allowance 15,300 12,000 3,300 Allowance payable to  staff recruited 
prior to 1998 and reducing as staff 
separate or retire 
Rental Subsidy 258,200 241,477 16,723 Lower claims to this allowance than 
anticipated 
Repatriation Grant 637,000 559,690 77,310 Separating staff contracts extended and 
repatriation entitlements re-scheduled 
Separations  920,000 2,031,072 (1,111,072) Includes partial provision of the accrued 
entitlement of "untaken annual leave" 
balances 
Travel & Removal 487,000 303,964 183,036 Staff contracts extended and planned 
separations re-scheduled 
Total 16,587,000 19,536,144 (2,949,144)   
 
18. Section 2 (Temporary Assistance):  expenditu re under temporary assistance exceeded the 
budgeted amount by CHF 583,141, primar ily under consultants where a dditional expertise in various 
engineering, architectural and specialised legal fi elds was required in connection with the planned  WT/BFA/W/215 
 Page 7 
 
 
  construction of the new premises.  The over-spendi ng under the support sub-heading pertains to the 
scanning of documents for the archiving facilities and work towards the attainment of  a paperless 
secretariat.  The overspending was offset by savi ngs from other sectors of temporary assistance. 
2009 - Budgetary Situatio n - Temporary Assistance  
 Budget Expenditure Balance 
Consultants 1,092,700 1,542,574 (449,874) 
Computer Consultants 2,060,000 1,780,903 279,097  
Internships 322,500 339,316 (16,816) 
Interpreters 1,930,000 1,575,301 354,699  
Overtime 346,000 310,279 35,721  
Replacements 940,000 615,376 324,624  
Support 1,034,900 2,306,620 (1,271,720) 
Translators 6,719,000 6,023,273 695,727  
Common Staff Costs (TA) 464,800 999,398 (534,598) 
Total 14,909,900 15,493,041 (583,141) 
 
19. The over-expenditure with respect to common staff costs pertains to all temporary assistance 
contracts inclusive of replacements charged agains t vacant posts under Section 1 - Work Years.  A 
corresponding saving is realised under Section 1 (Wor k Years) in respect of unutilised elements for 
common staff costs on vacant posts. 
Part B:  Administrative costs 
20. Part B covers administrative costs, includi ng expenses related to the maintenance and 
insurance of the building and associated faci lities, permanent and expendable equipment, 
communications, the reproduction of documents and informatics/office automation.  A net budgetary 
overspending of CHF 992,312 has been  realized on administrative costs, primarily on the unforeseen 
building related renovation expenditu re and under furniture which includes the early reimbursement 
of a financial leasing arrangement for the repa yment of telecommunications equipment.   
2009 - Budgetary Situation Part B - Administrative Expenses  
 
Part Section Budget Expenditure Balance 
B Sect  3 Communications 1,805,000 1,545,623 259,377  
  Sect  4 Building Facilities 3,678,000 3,906,837 (228,837) 
  Sect 5 Permanent Equipment 2,173,000 3,699,231 (1,526,231) 
  Sect  6 Expendable Supplies 1,285,000 1,222,920 62,080  
  Sect  7 Contractual Services 9,225,000 8,783,701 441,299  
Total 18,166,000 19,158,312 (992,312) 
 WT/BFA/W/215 
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  21. Section 3 (Communications):  the net budgetary  saving of CHF 259,377 is comprised of a 
saving of CHF 61,824 for telecommunications (tele phones and faxes) expenditure due to the use of 
different providers and CHF 197,5 53 under postage, primarily due to lower activity, savings from 
competitive bidding made by the Mail Unit for dispat ches, closer cost recovery of mailing costs and 
more use of the electronic dispatch of documents. 
Section Line Budget Expenditure Balance 
Sect  3 Communications (a) Telecommunications 500,000 438,176  61,824 
  (b) Postal Charges 1,305,000 1,107,447  197,553 
Total    1,805,000 1,545,623  259,377 
 
22. Section 4 (Building Facilities):  the net budgetary overspendi ng of CHF 228,873 is 
comprised of:  a) over-expenditure under rental of pr emises of CHF 4,703;  b)  an aggregate saving of 
CHF 32,181 under utilities consisting of:  i) a savi ng of CHF 169,153 under the cleaning contract 
which was adjusted to reflect the reduced areas to be cleared during the building project;  ii) a saving 
of CHF 148,045 on heating fuel through programme d purchasing, offset by: unforeseen expenditure 
of CHF 206,250 pertaining to landlord service charg es for the premises at the new temporary office 
facility at CDM, backdated to 2008 and not k nown during budget planni ng phase, over-expenditure 
on electricity of CHF 80,271;  and c) maintena nce and insurance;  for unforeseen renovation and 
adaptation work required at CDM, namely ventila tion and air-conditioning installations required for 
the Training Institute.  
Section Line Budget Expenditure Balance 
Sect  4 Building Facilities (a) Rental 609,000 613,703  (4,703) 
  (b) Utilities 1,863,000 1,830,819  32,181 
  (c) Maintenance and Insurance 1,206,000 1,462,315  (256,315) 
Total    3,678,000 3,906,837  (228,837) 
 23. Section 5 (Permanent Equipment):  the net budgetary overspending of CHF 1,526,231 is 
comprised of:  a) the expenditure on office furnitu re for the newly renovated areas;  b) computer 
network equipment for the same areas;  c) th e purchase of two items of reproduction equipment 
required as a result of the unit’s relocation to CDM (offset by savings under section 7);  and d) the early re-imbursement of two instalments with resp ect to the leasing facilities for the purchase of  the 
telephone equipment, offset by the postponement of  the installation of miscellaneous interpretation 
equipment that would have otherwise been  financed through leasing arrangements. 
Section Line Budget Expenditure Balance 
Sect  5 Permanent Equipment (a) Purchase 1,241,000 2,955,090  (1,714,090) 
  (b) Lease  932,000 744,141  187,859 
Total    2,173,000 3,699,231  (1,526,231) 
24. Section 6 (Supplies):  the net budgetary savi ng of CHF 62,080 relates mainly to security 
supplies as the introduction of intelligent badges was rescheduled to 2010.  Online purchases of office 
supplies helped reduce stock le vels and generate savings. 
25. Section 7 (Contractual Services):  the net budge tary saving of CHF 441,299 in contractual 
services is essentially under office automation where in formatics expenditure could be re-distributed 
within the overall envelope to meet changing priorities.  The overspending under the security 
outsourcing contract pertains to additional surveilla nce coverage of the south wing of the CWR during 
the renovation phase. 
  WT/BFA/W/215 
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  Section Line Budget Expenditure Balance 
Sect  7 Contractual Services (a) Reproduction 1,410,000 1,220,718  189,282 
  (b) Office Automation 3,746,000 3,520,258  225,742 
  (c) Other 282,000 187,876  94,124 
  (d) Security Outsourcing 3,787,000 3,854,849  (67,849) 
Total    9,225,000 8,783,701  441,299 
 
Part C:  Other 
26. Part C covers other expenditure including sta ff overhead costs (training, insurance and other 
costs related to shared common services), mission s, hospitality, dispute settlement panels, the 
permanent group of experts, trade policy training  courses, public information activities, external 
auditors and unforeseen expenditure.  A net budgeta ry saving of CHF 1,778,962 was realised under 
Part C in 2009.  
2009 - Budgetary Situation Part C - Other  
 
Part Section Budget Expenditure Balance 
C Sect  8 Staff Overheads 4,594,500 4,752,302 (157,802) 
 Sect  9 Missions 2,902,000 2,773,142 128,858  
 Sect 10 Trade Policy Courses 3,823,600 2,289,553 1,534,047  
 Sect 11 Various 3,852,000 3,678,141 173,859  
 Sect 12 Unforeseen 100,000 0 100,000  
 Total  15,272,100 13,493,138 1,778,962  
 
27. Section 8 (Staff Overheads):  the net budgetary  overspending under this section is comprised 
of:  i) CHF 135,652 - on higher retiree medical insura nce premiums;  and ii) joint services expenditure 
including an amount of CHF 36,639 resulting from th e non-refundable portion of the US Government 
tax assessment on their nationals with the WTO.  Under miscellaneous, the un-budgeted expenditure 
related to the first WTO Open Day that took place in September 2009.  The saving under staff training 
of CHF 73,781 reduced the overall overspending to CHF 157,802. 
Section Line Budget Expenditure Balance 
Sect  8 Staff Overheads (a) Training 1,750,000 1,676,129  73,871  
  (b) Insurance 2,610,500 2,746,152  (135,652) 
  (c) Joint Services 204,000 240,639  (36,639) 
  (d) Miscellaneous 30,000 89,382  (59,382) 
Total    4,594,500 4,752,302  (157,802) 
 
28. Section 9 (Missions):  the introduction of an  early reservation booking policy and a lower 
number of missions contributed to a budgetary saving of CHF 128,858. 
Section Line Budget Expenditure Balance 
Sect  9 Missions (a) Missions Official 1,496,000 1,416,485  79,515  
  (b) Missions Technical 1,406,000 1,356,657  49,343  
Total    2,902,000 2,773,142  128,858  
29. Section 10 (Trade Policy Training Courses):  th e main part of the expenditure relates to 
Trade Policy Courses, comprising lodging, stipends a nd study tours.  The ove rspending under Public WT/BFA/W/215 
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  Forum relates to the fact that the 2009 Forum was extended from two to three days.  Twenty-one 
speakers were funded to attend, including a number of  VIPs who participated in the high-level debates 
with the Director-General.  Other expenditure c onnected to the Trade Policy Courses or Public 
Forum, such as publications, hospitality and consultant s are recorded in the other relevant sections.  
The net budgetary saving of CHF 1,534,047 under this se ction is primarily due to the fact that two 
long trade policy courses and one short specialized course were not held for logistical  reasons.  
Section Project Budget Expenditure Balance 
Sect 10 Trade Policy Courses Geneva Week 509,600 293,648  215,952 
  Trade Policy Training Courses 2,130,000 1,103,860  1,026,140 
  Dispute Settlement Courses 186,000 114,797  71,203 
  Short LDC Courses 418,000 344,211  73,789 
  Special Thematic Courses 477,000 305,361  171,639 
  Public Forum 103,000 127,676  (24,676) 
Grand Total   3,823,600 2,289,553  1,534,047 
30. Section 11 (Various):  the net budgetary saving in the various categories amounted to 
CHF 173,859.  The overall aggregate savings of  CHF 845,075 were gene rated under Hospitality, 
Dispute Settlement Panels, Library and Public Inform ation Activities and were offset by an aggregate 
overspending of CHF 671,216, primarily under cost of publications (CHF 275,330) and the 
overspending of the provision made under the ope rating fund for the Ministerial Conference 
(CHF 282,548).  
Section Line Budget Expenditure Balance 
Sect 11 Various (a) Representation and Hospitality 298,000 281,502  16,498 
  (b) Dispute Settlement Panels 1,247,000 558,999  688,001 
  (c) Experts 50,000 116,444  (66,444) 
  (e) Library 690,000 611,880  78,120 
  (f) Publications 790,000 1,065,330  (275,330) 
  (g) Public Information Activities 270,000 207,544  62,456 
  (h) External Auditors 40,000 60,410  (20,410) 
  (i) Ministerial Operating Fund 0 282,548  (282,548) 
  (j) ISO 57,000 70,277  (13,277) 
  (k) Other 80,000 92,839  (12,839) 
  (m) Security Enhancement Programme 330,000 330,368  (368) 
Total    3,852,000 3,678,141  173,859 
31. To avoid budgetary fluctuations with respect to  expenditure for Ministerial Conferences, the 
Committee on Budget, Finance and Administration decided in 1999 (WT/BFA/44) to create a provision in the regular budget for this event, to be carried forward in non-Ministerial years.  The expenditure under this heading concerns any type of expenditure that the Organization would have 
had to incur, had the Ministerial been held at th e headquarters in Geneva, and excludes all expenditure 
relating to its change of venue , which is underwritten by the country hosting the Ministerial 
Conference.  In 2009, no provision was made to cred it to the Ministerial Conference Operating Fund 
(MOF). 
32. Section 12 (Unforeseen Expenditure):  no unfo reseen expenditure was recorded under this 
section.  
  WT/BFA/W/215 
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  Part D:  ITC 
33. Part D covers the contribution to the WTO/ UNCTAD International Trade Centre (ITC).  
Contributions to the ITC amounted to CHF 16,477,900 in 2009, which resulted in a budgetary saving of CHF 382,000.  This saving corresponds to the WTO share of the ITC budgeted amount not approved by the UN General Assembly. 
34. In accordance with Financial Regulation 24 and Financial Rule 4.4, transfers between WTO 
budgetary sections of CHF 2,496,011 are necessar y in order to cover excess expenditure over 
approved appropriations by savings.  Authority is  sought to increase these appropriations accordingly, 
as follows (see also the Statement of Budgetary Ex penditure as part of the financial statements): 
2009 – Transfers between Budgetary Sections – WTO Secretariat  
 
Part Section From  To 
A Sect  1 Work Years (583,141)   
  Sect  2 Temporary Assistance   583,141  
B Sect  3 Communications (228,836)   
  Sect  4 Building Facilities   228,837  
  Sect  5 Permanent Equipment   1,526,231  
C Sect  8 Staff Overheads   157,802  
  Sect  9 Missions (128,858)   
  Sect 10 Trade Policy Courses (1,534,047)   
  Sect 11 Various (21,129)   
Grand Total (2,496,011) 2,496,011  
 
E. APPELLATE BODY AND ITS SECRETARIAT EXPENDITURE IN 2009 
35. The expenditure budget for the Appellate Body and its Secretariat is distinct from the 
expenditure budget of the WTO Secretariat.  Costs ar e divided into permanent and variable costs.  
Permanent costs of the Appellate Body and its Secretariat are financed through an annual budget 
allocation in accordance to the WTO Financial Regula tions and Rules.  Variable costs are financed 
through the Appellate Body Operating Fund (ABO F).  The ABOF is funded through the budget of 
Appellate Body and its Secretariat.  
36. The Appellate Body and Its Secretariat's budget is divided into three parts and eleven 
sections by type of expenditure.  Part A covers personnel related cost s; part B covers administrative 
costs and part C covers other expenditures.  
37. The approved 2009 expenditure budge t of the Appellate Body and its Secretariat amounted 
to CHF 5,513,500.  It comprised CHF 3,937,800 for permanent costs and CHF 1,575,700 for the replenishment of the ABOF, against which the variable  costs associated with each appeal are charged.  
The replenishment of the ABOF is included in Section 11 of the budget. WT/BFA/W/215 
Page 12  
 
  2009 - Budget Situation - Appellate Body and its Secretariat  
 
Part Section Budget Expenditure Balance 
A Sect  1 Work Years 2,901,000 2,776,053 124,947  
  Sect  2 Temporary Assistance 65,600 76,037 (10,437) 
B Sect  3 Communications 6,500 4,982 1,518  
  Sect  4 Building Facilities 18,000 13,000 5,000  
  Sect  5 Permanent Equipment 25,000 0 25,000  
  Sect  6 Expendable Supplies 20,000 9,518 10,482  
  Sect  7 Contractual Services 25,000 9,335 15,665  
C Sect  8 Staff Overheads 39,000 49,008 (10,008) 
  Sect  9 Missions 37,000 7,702 29,298  
  Sect 11 Various 2,376,400 2,344,051 32,349  
Total  5,513,500 5,289,686 223,814  
 
38. Expenditure of the Appellate Body and its Secr etariat amounted to a total CHF 5,289,686 in 
2009 leading to a net budgetary saving of CHF 223,814.   
Part A:  Personnel-related costs 
39. Part A covers personne l-related costs including salary, pe nsion and common staff costs for 
those staff in regular positions and those hired unde r temporary assistance.  A net budgetary saving of 
CHF 114,510 has been realized on personnel-related costs.  It comprises a saving of CHF 124,947 on 
staff costs and an overspending of CHF 10,437 on temporary assistance.  The saving on staff costs 
(Section 1), resulted from higher staff rotation a nd vacancies.  The overspending on temporary 
assistance (Section 2) was primarily due to increases in common staff costs associated with temporary 
assistance hired to cover staff vacancies.  The sta ndard cost used to budget staff costs for the 
Appellate Body and its Secretariat is based on the standard cost used for the WTO Secretariat.  
Greater variations in staff cost can be observed in  the Appellate Body and its Secretariat due to its 
relatively small staff population. 
2009 – Budgetary Situation Part  A – Personnel-Related Costs  
 
Section Line Budget Expenditure Balance 
Sect  1 Work Years (a) Salary 2,079,000 2,040,411  38,589 
  (b) Pension 423,000 403,593  19,407 
  (c) Common Staff Costs 399,000 332,049  66,951 
Sect  2 Temporary Assistance 65,600 76,037  (10,437) 
Total    2,966,600 2,852,090  114,510 
 
Parts B and C:  Administrative and other costs 
 
40. Part B covers selected direct administra tive costs including expenses related to 
communications, permanent and expendable equi pment, the reproduction of documents and 
informatics/office automation.  Part C covers other expenditure including staff overhead costs 
(training, insurance and costs related to shared co mmon services), missions, hos pitality, retainer fees 
for Appellate Members and the funding of the Ap pellate Body Operating Fund.  A net budgetary 
saving of CHF 109,304 has been realized on admini strative and other costs.  All budget sections in 
these parts, except Section 8 on staff overh eads, report budgetary savings in 2009.   WT/BFA/W/215 
 Page 13 
 
 
  2009 – Budgetary Situation  Part B - Administrative Costs  
 
Section Line Budget Expenditure Balance 
Sect  3 Communications (a) Telecommunications 6,500 4,982  1,518 
  (b) Postal Charges 0 0  0 
Sect  4 Building 
Facilities (a) Rental 0 0  0 
  (b) Utilities 13,000 13,000  0 
  (c) Maintenance and Insurance 5,000 0  5,000 
Sect  5 Permanent 
Equipment  25,000 0  25,000 
Sect  6 Expendable 
Supplies  20,000 9,518  10,482 
Sect  7 Contractual 
Services (a) Reproduction 15,000 9,133  5,867 
  (b) Office Automation 10,000 202  9,798 
Total    94,500 36,835  57,665 
 
 
2009 – Budgetary Situation  Part C – Other  
 
Section Line Budget Expenditure Balance 
Sect  8 Staff Overheads (a) Training 25,000 13,214  11,786 
  (b) Insurance 12,000 33,160  (21,160) 
  (c) Joint Services 0 0  0 
  (d) Miscellaneous 2,000 2,634  (634) 
Sect  9 Missions   37,000 7,702  29,298 
Sect 11 Various (a) Representation and Hospitality 1,000 2,418  (1,418) 
  (d) Appellate Body Members 789,700 747,080  42,620 
  (e) Library 10,000 6,363  3,637 
  (f) Publications 0 12,489  (12,489) 
  (g) Public Information Activities 0 0  0 
  (l) Appellate Body Operating Fund 1,575,700 1,575,700  0 
Total    2,452,400 2,400,761  51,639 
 
41. In accordance with WTO Financial Regulation 24 and Financial Rule 4.4, transfers between 
budgetary sections of CHF 20,445 are necessary in order to cover excess e xpenditure over approved 
appropriations by savings.  Au thority is sought to increase these appropriations accordingly, as 
follows (see also the Statement of Budgetary Expe nditure as part of the financial statements): 
2009 – Transfers between Budgetary Sections – Appellate Body  
 
Part Section From To 
A Sect  1 Work Years (10,437)   
  Sect  2 Temporary Assistance   10,437  
C Sect  8 Staff Overheads   10,008  
  Sect  9 Missions (10,008)   
Total (20,445) 20,445  
 
F. OPERATING FUNDS  
42. In 2009, the WTO Secretariat had the following operating funds that serve the purpose of 
reserves.  Additional information is also provided in the notes accompanying the financial statements. WT/BFA/W/215 
Page 14  
 
  Appellate Body Operating Fund (ABOF) 
 
 
43. The Appellate Body Operating Fund (ABOF) provides for variable costs of the Appellate 
Body linked to the number of cases brought before  the Appellate Body and their duration.  The 
sixth replenishment of the ABOF was made thr ough the inclusion of a specific appropriation of 
CHF 1,575,700 in the 2009 budget of the Appellate Body and its Secretariat. 
44. Expenditure having exceeded the reserve of the operating fund in 2008, the 2009 opening 
balance of the ABOF amounted to CHF Nil.  In 2009, the ABOF earned interest amounting to CHF 11,409 and incurred expenditure amounting to CHF 1,190,791.  The balance as at 31 December 2009 amounted to CHF 396,318. 
Statement of Appellate Body Operating Fund Expenditure
 
as at 31 December 2009  
     CHF  
 Opening balance as at 1 January 2009  NIL 
 
Income in 2009: -Transfer from the regular budget  
1,575,700  
-Interest earned during the course of the year  11,409  
Sub-total   1,587,109  
 
Expenditure in 2009 
 
Expenditure Total 
Interpreters 17,125 
Transcribers 24,004  
Temporary assistance 13,600 
Appellate Body Members' travel and per diem 527,601 
Appellate Body Members' daily fees 525,546 
Reports/Miscellaneous 69,534 
Postage 13,381 
Total 1,190,791  
  
Closing balance as at 31 December 2009  396,318
 
 
Ministerial Operating Fund (MOF)  
45. The Ministerial Operating Fund (MOF) was established in 1999 (WT/BFA/44) to reduce the 
burden of the costs associated with a Ministerial C onference by spreading its costs over several years 
with an annual appropriation funded through the WTO Secretariat budget. 
46. The 2009 opening balance of the MOF amounted to CHF 1,475,885.  No appropriations 
were budgeted for 2009 to replenish the fund.  A Ministerial Conference was held in Geneva from 
30 November to 2 December 2009 where the fund  incurred expenditure amounting to CHF 1,758,433. 
The balance of the fund was overdrawn by CHF 282, 548.  In accordance with established practice, the 
fund has been replenished at the end of the year, by  charging an expenditure against Section 11 of the 
WTO Secretariat budget, to bring the closing balance to CHF nil.  WT/BFA/W/215 
 Page 15 
 
 
   
Part Section Expenditure 
A Sect  2 Temporary Assistance 402,579  
B Sect  3 Communications 39,528  
  Sect  4 Building Facilities 328,975  
  Sect  5 Permanent Equipment 119,259  
  Sect  6 Expendable Supplies 148,645  
  Sect  7 Contractual Services 561,788  
C Sect  8 Staff Overheads 11,263  
  Sect  9 Missions 6,445  
  Sect 11 Various 139,951  
Grand Total 1,758,433  
Members' Transitional Operating Fund (MTOF)  
47. The Members' Transitional Operating Fund (MTOF) was established in December 2008 
(WT/BFA/107) to provide for additional operating cost s and final installation costs in the context of 
the WTO building renovation and construction project.  The MTOF is to be closed on 
31 December 2013 following the completion of the project .  Any unused funds shall be returned to the 
WTO accounts. 
48. The MTOF has been provided with an in itial appropriation amounting to CHF 8,051,716 
financed using part of the 2007 Surplus.  No e xpenditure was incurred in 2009 and  the entire opening 
balance has been carried forward to 2010.  
Security Enhancement Operating Fund (SEOF ) 
49. The Security Enhancement Operating Fund (SEOF)  was established in 2004 to finance the 
five-year security enhancement plan for the WTO premises.  The first instalment of CHF 1,119,000 
was appropriated in 2005, and the second instalme nt in 2006 amounted to CHF 796,000.  The third 
and fourth instalments received in 2007, 2008 and 2009 matched the annual payment of a lease for 
security equipment of CHF 330,000.  After incu rring expenditure, the SEO F 2009 opening balance 
amounted to CHF 211,497.  
50. The construction of new premises, the renovati on of the CWR and the move to CDM made 
it necessary to re-appraise the overall security enhancement project on several occasions in order to 
ensure completion within the five-year span of the pl an.  In light of the constraints of financing lease 
arrangements, it was decided to foreclose on lease arrangements with the bank, and the balance of 
CHF 1,026,093 was returned to the WTO Secretariat.  The last of the budgetary provisions of CHF 330,000 to replenish the SEOF was added to the opening balance of CHF 211,497 to bring the 
overall funding in 2009 to CHF 1,567,590.  In co mpliance with the Financial Regulations, active 
commitments raised in 2008 could not be carri ed forward to 2010.  These commitments were 
therefore closed, generating a saving on prior year  obligations of CHF 642,546.  The commitments 
that were deemed to be valid we re subsequently re-charged to th e fund in 2009.  After charging 2009 
expenditure amounting to CHF 2,216,472, the overa ll over-expenditure of the fund amounted to 
CHF 368 and was charged back to the regular budge t.  The closing balance of the fund as at 
31 December 2009 amounted to CHF Nil. WT/BFA/W/215 
Page 16  
 
  Statement of Security Enhancement Operating Fund Expenditure
 
as at 31 December 2009  
     CHF  
 Opening balance as at 1 January 2009  211,497 
 
Income in 2009: -Transfer from the regular budget  330,000 -Foreclosure of bank lease  1,026,093 -Savings from prior year's obligations  642,546 
-Transfer to SEOF of a charge  5,968
 
Total     2,216,104   Expenditure in 2009: Section 4 Building Facilities                                                     809,185 
 Section 5 Permanent Equipment                1,407,287
 
Total    2,216,472 
   
Balance   (368) Transfer charge to regular budget  368
 
 
Closing balance as at 31 December 2009  NIL  
 
 
  WT/BFA/W/215 
 Page 17 
 
 
  III. TRUST FUND PERFORMANCE 
This part describes the activity performed in 2009 using extra-budgetary funds. 
 
Doha Development Agenda Global Trust Fund (TDDA8 and TDDA9)  
51. The WTO mandate to carry out technical coope ration activities is provided for in various 
WTO Agreements and Decisions.  This mandate w as clarified and further enhanced in several 
paragraphs of the Doha Ministerial Declaration. 
52. Pursuant to the commitment contained in para graph 40 of the Doha Declaration, the Doha 
Development Agenda Global Trust Fund (DDAGTF) was established in December 2001 to finance 
technical assistance programmes and training activities for developing and least-developed countries 
as well as economies in transition.  One of the main purposes for creating a global fund was to 
consolidate the numerous extra-budgetary funds in one single un-earmarked fund, so as to provide a 
solid and stable financial basis for the delivery of  a global programme.  As mandated by Members, the 
goals of the DDAGTF are:  to enhance institutional a nd human capacity in beneficiary countries;  to 
address trade policy issues and concerns;  to he lp countries mainstream trade into national 
development and poverty reduction policies;  to facil itate fuller participation of beneficiaries in the 
Multilateral Trading System; and to encourage effective participation in the negotiations. 
53. WTO's technical assistance and training programmes are primarily geared towards 
government officials from WTO Members and acceding countries, who are directly responsible for WTO-related issues, including the implementation of the Agreements of the Multilateral Trading 
System and the DDA negotiations.  Efforts are being channelled to gradually reach a broader 
audience, such as the academia, the ci vil society, parliamentarians and private sector representatives 
under the outreach programme. 
54. Trade-related technical assistance and training activities (TRTA) are carried out in 
accordance with  Biennial Technical Assist ance and Training Plans ("the TA Plan").  
55. The TA Plans identify the types of activities de livered by the Secretariat and set out the 
objectives for the delivery of TA by the Secretariat for the periods concerned.  The TA Plans normally foresee a number of specific activities, mostly at regiona l level, to be delivered within a given year.  
The TA Plans usually also foresee the possibility of additional activities at the national level on the 
basis of specific requests by Members (normally two activities per year per developing country Member and three for least-developed countries (LDCs).  
56. The TA Plans are designed in such a way as to: 
• emphasize the quality of the activities; 
• enhance the methodology of training and of the material itself, course content, etc.; 
• use needs assessment systematically  as a basis for the delivery of TA; 
• further strategic cooperation with other ag encies, based on comparative advantage; 
• strengthen the selection process of participants; 
• work towards a follow-up to activities; 
• strengthen the use of eTraining, as a tool for disseminating information, enhancing the 
knowledge base, a precursor to the face to face courses and for selecting participants; and 
• explore effective ways to outsource so me activities, including with academics. 
 WT/BFA/W/215 
Page 18  
 
  57. The WTO undertakes activities, which have a comp arative advantage and that fall within its 
mandate, hence WTO Agreements and those areas that are directly part of the DDA negotiations.  It co-operates and partners as much as possible with all relevant international bodies and agencies in 
order to deliver the TRTA in the most efficient ways, bearing in mind the specific competencies of 
each of the partner organizations. 
58. The TA Plans include various TA products that are designed to ensure high quality 
activities, with expected durable effects.  In defi ning the products, the approach adopted reflects the 
situation that each product targets different needs, objectives, audiences and levels of knowledge.  The 
products can be applied indivi dually or in combination. 
59. The TA products can be grouped br oadly in five main categories: 
(a) General WTO-related technical assistance and training
 – Training activities for 
government officials with a broad ove rall WTO responsibility and a general 
knowledge of the multilateral trading system.  The main purpose is to initiate officials 
in the rules and functioning of the WTO and/or to raise the general level of 
knowledge and provide opportu nities for them to increase their skills.  Relevant 
activities can be held in Geneva or in the field. 
(b) Specialized and advanced technical assistance training  – National/regional seminars 
and workshops as well as speciali zed courses for the initiated and 
specialists/technicians.  The focus is on providing qualitative and in-depth training 
and enhancing skills that have a direct  practical value in implementing WTO 
Agreements. 
(c) Academic support for training and capacity building  – Activities that focus on 
building partnerships with trade policy -related academic community members in 
Member countries (e.g. workshops for uni versity professors on WTO matters, support 
programmes for doctoral students, progra mme for visiting academics, research 
collaboration and document dissemination for universities).  
(d) Trainee programmes and internships  – They provide an opportunity for junior 
officials to get first hand exposure to the functioning of the MTS and/or to provide support to the respective beneficiaries' regional secretariats to the WTO.  
(e) E-learning
 – Takes full advantage of information technology and the Internet as a 
complement as well as an alternative to trad itional training programmes, consisting of 
different types of IT-based technical assistance and training tools. 
60. TRTA programmes to be implemented under the DDAGTF in 2009 are contained in the 
Biennial Technical Assistance and Training Pl an 2008-2009 (WT/COMTD/W/160).  The Committee 
on Trade and Development and the Committee on Budget, Finance and Administration jointly 
examined and endorsed the Technical Assistance a nd Training Plan 2008-2009.  Subsequent to the 
recommendation of the Committee on Budget, Fina nce and Administration, the General Council 
approved a target amount of CHF 24 million for the DDAGTF for each year of the biennium, 
corresponding to the estimated costs of the activities contained in the Plan.  
61. The DDAGTF is a revolving fund, i.e. the remaini ng balance at the end of a year is carried 
forward to the next year of the fund's operation and counts toward meeting the periodic benchmarks 
set for contribution receipts as follows: 
• 25 per cent of the following year's target amount to be in the bank by 31 December  WT/BFA/W/215 
 Page 19 
 
 
  • another 50 per cent  for an overall 75 per cent by 31 March, and 
 
• 100 per cent by the end of June. 
 62. This approach is designed to allow smooth an d effective implementation, through adequate 
and timely receipt of funds. 
Financial Report - Summary 
 CHF 
Balance as at 1 January 2009 9,541,432Contributions 2009 19,676,896Interest earned in 2009 46,180
Total funds 29,264,508
Total expenditures 2009 18,395,512Balance as at 31 December 2009 10,868,996
63. In addition to the cost of the various training activities, staff costs related to the delivery of 
the technical assistance activities are underwritten in the DDAGTF.  
64. Main activities, many of which were undertaken  as part of the partnership arrangements with 
other agencies and bodies with which the WT O cooperates,  implemented in 2009: 
General WTO-related technical assistance and training   
• Four three-month Regional Trade Policy Co urses (RTPC) and one Consolidation Course. 
They covered Africa, Asia and the Pacific, Caribbean and Latin America.  
• Four Preparatory Workshops for RTPCs.  In  connection with the Regional Trade Policy 
Courses, traditionally, preparatory workshops are organized in Geneva to provide the  
regional resource persons with an opportunity to prepare for their participation in the 
RTPC.   
• Eleven Geneva-based topic-specific sympos ia and fifteen regional and sub-regional 
training courses of shorter duration. 
 Specialized and advanced technical assistance training
 
• Eighty-three national topic-specific techni cal assistance activities including the Trade 
Policy Review Mechanism missions. 
• Fifty topic-specific regional seminars (on Agriculture, Dispute Settlement, Government 
Procurement, Non-Agriculture Market Access, Regional Trade Agreements, Rules, 
Sanitary and Phytosanitary Measures, Servi ces, Technical Barriers to Trade, Trade and 
Development, Trade and Environment, Trade Facilitation and Trade-Related Aspects of 
Intellectual Property). 
• Three other specialized and advanced traini ng activities for senior government officials. 
• Four intensive courses on trade negotiation skills. 
• Five outreach activities for parliamentarians and civil society. 
• Activities dedicated to information technology development in 2009, including the 
establishment or upgrading of three refe rence centres and free internet access and 
connectivity for least-developed countries. 
 WT/BFA/W/215 
Page 20  
 
  Academic support for training and capacity building
 
• Five regional workshops for unive rsity professors on WTO matters. 
 Trainee programmes and internships
 
• Eight PhD internships for research collaboration; 
• Three internships for regional coordination. 
 
E-learning  
A total of 27 on-line courses were offered as follows: 
• Introduction to the WTO – 4 English,  4 French and 1 Spanish; 
• Specialized Course on Trade Remedies – 1 English and 1 French. 
• Specialized Course on Agriculture - 1 English, 1 French and 1 Spanish. 
• Specialized Course on Technical Barriers to Tr ade – 2 English, 1 French and 1 Spanish. 
• Specialized Course on Sanitary and Phytosan itary Measures – 1 English, 1 French  
and 1 Spanish. 
• Specialized Course on Trade-related Inte llectual Property Rights – 2 English and 
1 French. 
• Specialized Course on Trade in Services – 1 English. 
• Multilateral Trade Agreements – 2 English. 
 
65. The complete qualitative and quantitative overv iew of technical assistance and training 
activities undertaken in each year is presented by th e Secretariat to the Membership in the spring of 
the following year. 
Preservation and Enhanced Dissemination of GATT and WTO Documents (TDOCS) 
 
66. The preservation of GATT documents in electronic form began in 1988 and WTO 
documents were first posted on the Internet in 1996.  As a result of these efforts, certain GATT 
collections, including Uruguay Round documents and a number of other GATT documents, some 
dating back to 1947, are accessible through Documents Online .  The quasi-totality of WTO 
documents are also available in Word format through the same application.  To facilitate preservation 
and consultation, a large numbe r of GATT documents still needed to be scanned, catalogued and 
verified for eventual inclusion in the permanent tr ilingual archive of the Secretariat.  Spain and Italy 
provided funds to complete the re maining work in this area for this very useful service to the 
international community, which is of special rele vance to the Reference Centres in developing and 
least-developed countries as they will be the main beneficiaries of the Documents Online  and a new 
service called Documents on Disc  as a result of this initiative.   The two components i.e., (i) 
preservation (scanning) and cataloguing of GATT docu ments in Spanish and (ii) quality control of 
WTO documents that had been converted by the Secretariat from WordPerfect into PDF format 
(Spanish and French) have been pursued to the extent  of the funds made available by Spain and Italy, 
which have been fully exhausted by the end of 2009.  WT/BFA/W/215 
 Page 21 
 
 
   
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 127,874 Total funds 127,874 Total expenditures 2009 127,874
 
Balance as at 31 December 2009 0 
 
Sanitary and Phytosanitary (SPS) Meas ures Related Activities – France (TFR03) 
 
67. Funds provided by France in 2005 were des tined for activities for capacity building and 
technical assistance in the area of SPS measures to assi st selected developing countries as specified by 
the donor, i.e. North Africa and the Middle East as well as Sub-Saharan Africa and Asia.  The resources made available have been fully used by the end of 2009. 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 84,735 Total funds 84,735 Total expenditures 2009 84,735
 
Balance as at 31 December 2009 0 
 
Integrated Framework – Outreach Activities (TIF01) 
 68. An allocation of USD 100,000 had been made fro m the Integrated Framework Trust Fund in 
2004 for a specific project entitled Integrated Framew ork Global Advocacy and Information Strategy.  
The project purpose had been defined as enhanci ng advocacy and public awareness of the Integrated 
Framework initiative with activities focusing on th e dissemination and sharing of information, 
knowledge and lessons on trade main streaming experiences in partner LDCs to generate a common 
and better understanding of the IF's scope, pro cess and methodology for trade mainstreaming into 
national development plans, including poverty reducti on strategies.  In this regard, it was expected 
that the project would complement and reinforce l east-developed countries' own efforts to participate 
effectively in the global economy through solid pa rtnership with development agencies, donors and 
other stakeholders.  The Enhanced Integrated Fr amework Executive Secretariat is in charge of 
carrying out the outreach activities foreseen under this project. 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 137,293 Contributions received in 2009 - Interest earned in 2009 705
 
Total funds 137,998 Total expenditures 2009 8,906
 
Balance as at 31 December 2009 129,092 
 
Integrated Framework   
69. Pending the establishment of the Enhanced In tegrated Framework Executive Secretariat, 
(EIFES) several temporary mechanisms were put  in place to respond to the various needs and WT/BFA/W/215 
Page 22  
 
  financed from different Trust Funds.  As the wo rk preceding the official launch of the EIFES was 
completed, these funds were closed in 2009.   
The Programme Implementation Unit (TIF02)
 consisting of a chief coordinator, a 
deputy coordinator and administrative assi stance, whose salaries and other operating 
expenses were financed from this fund pr eceded the new structure and constituted the 
first temporary mechanism.  
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 619,561 Contributions received in 2009  Interest earned in 2009  Total funds 619,561 Contribution Reimbursements 619,561
 
Balance as at 31 December 2009 0 
Integrated Framework – Enhanced Executive Secretariat Start-up (TIF03)  was 
the second temporary mechanism to cover th e other initial costs related to operation 
of the new structure, namely the salary of the Executive Director.  Funds were 
allocated from the former IF Trust Fund managed by UNDP.  
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 210,286 Contributions received in 2009  Interest earned in 2009  Total funds 210,286 Contribution Reimbursements 210,286
 
Balance as at 31 December 2009 0 
The recruitment of the Executive Director (TIF05 ) was an additional task 
requested by the Integrated Framework Inte rim Board and carried out with the funds 
provided by Switzerland and the United Kingdom. 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 20,342 Contributions received in 2009  Interest earned in 2009  Total funds 20,342 Contribution Reimbursements 20,342
 
Balance as at 31 December 2009 0 
Technical expertise in the transitional phase to the new trust fund manager 
(TIF06)  was the last additional task requested by the Integrated Framework Interim 
Board and carried out with the funds provided by Sweden.  WT/BFA/W/215 
 Page 23 
 
 
  Financial Report - Summary 
 CHF 
Funds as at  1 January 2009 15,568Savings on outstanding obligations 4,713Interest earned in 2009  Total funds 20,281Contribution Reimbursements 20,281
Balance as at 31 December 2009 0
Enhanced Integrated Framework Executive Secretariat (TIFES) 
70. The Enhanced Integrated Framework (EIF) is an  initiative to provide trade-related technical 
assistance to the world's poorest countries as a mean s of integrating them more fully into the 
multilateral trading system.  Its Executive Secretar iat is housed at the WTO, which was officially 
established in 2008.  The International Bank for R econstruction and Developm ent, the International 
Monetary Fund, the International Trade Commis sion, the United Nations Conference on Trade and 
Development, the United Nations Development Programme and the World Trade Organization 
(collectively "EIF Agencies"), EIF Least-Develope d Countries ("EIF LDCs") and all donors constitute 
the partners of the EIF.  The EIF is regarded as one of the most successful initiatives under the overall 
chapeau of Aid for Trade. 
71. Funding of the EIF is channelled through tw o sources: the multilateral EIF Trust Fund and 
bilateral/regional donors based in the beneficiary countries.  The EIF Trust Fund makes an allocation 
to cover the operating expenditures of EIF Executive Secretariat, administratively housed at the WTO, 
on an annual basis. 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 - Contribution 2009 2,159,995 Interest earned in 2009 8,522 
Total funds 2,168,517 
Total expenditures 2009 1,188,893 Balance as at 31 December 2009 979,624 
72. The EIF Interim Board approved the 2010 budget for the operation of the Executive 
Secretariat amounting to CHF 3,770,132.  UNOPS, the trust fund manager of the EIF will be asked to 
replenish the account. 
Internship Programme for Selected Members' Missions in Geneva (TIMM1) 
 
73. The internship programme for the benefit of Geneva-based Missions of LDCs and small and 
vulnerable economies with very few staff was establishe d in 2001.  The purpose of this Programme is   
(i) to enhance the interns' knowle dge and understanding of the multilate ral trading system and of trade 
policy in general;  (ii) to strengthen the understa nding of the negotiation process at the WTO;  and 
(iii) to support the Mission in participating mo re actively in the daily activities at the WTO. 
74. The interns work in their own country Mission in  Geneva and not in the WTO Secretariat for 
a period of up to ten months and represent thei r respective country on selected WTO committees.  WT/BFA/W/215 
Page 24  
 
  This hands-on approach is designed to provide them  with exposure to the activities taking place at the 
WTO. 
75. The programme is open to nationals of deve loping and least-developed countries as well as 
economies in transition with a Geneva Mission.  The required qualifications include:  (i) an 
appropriate degree in economics, trade and/or law at the post-graduate level;  (ii) mastery of one of 
the WTO working languages and pref erably a good knowledge of anothe r;  (iii) working experience in 
the national administration in the trade-related area;  (iv) good drafting skills;  and (v) operational 
familiarity with standard software packages.   S upport function positions are not considered part of 
this programme. 
76. Interns are selected by the Institute for Tr aining and Technical Cooperation and the Human 
Resources Division of the WTO together with the Mission concerned on the basis of detailed CVs and 
possible telephone interviews.  The selection criteria ar e similar to those for entry-level positions at 
the WTO.  Special consideration is given to t hose candidates who will be using their experience upon 
returning to their country.  With regard to the selection criteria of countries to benefit from the 
programme, LDCs and other developing countries w ith low per-capita GNP and those countries with 
very few staff positioned in Geneva  Missions are given preference. 
77. The beneficiary Mission establishes a general d escription of the assignment in advance.  A 
more detailed programme of work for each intern is  prepared by the Permanent Representative of the 
Mission in Geneva, after the candidate has been selected.  
78. The general duties might include: 
• assistance in collection, analysis, interpretation and organization of material of interest to 
the Mission; 
• assistance in the preparation of meetings of WTO bodies, including attendance and 
follow-up of such meetings; 
• assistance in preparation of reports for the capital, documents and communications of 
economic and/or legal natu re related to the WTO; 
• assistance in other tasks un dertaken by the Mission. 
79. The evaluation of the intern's work by the Mi ssion takes place at mid-term and at the end of 
the assignment and is shared with the WTO.  Anot her evaluation of the usefulness of this programme 
takes place one year after the end of the internship. 
80. In 2009 France joined Denmark and Ireland to fina nce the costs related to  eleven interns (of 
which two had started in 2008) from the following  countries: Bangladesh (2), Barbados, Burkina 
Faso, Cape Verde, Djibouti, Dominican Repub lic, Nepal, Rwanda, Sr i Lanka and. Zambia. 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 651,881 Contributions received in 2009 1,056,100 
Interest earned in 2009 2,469 
Total funds 1,710,450 
Total expenditures 2009 461,309 Balance as at 31 D ecember 2009 1,249,141 
  WT/BFA/W/215 
 Page 25 
 
 
  JITAP (TJIT2) 
 
81. 2007 was the final year of implementation for phase II of the Joint Integrated Technical 
Assistance Programme (JITAP), which ran for nine y ears all together.  As the discussions concerning 
the future of JITAP conducted in 2008 and 2009 c oncerning a possible successor have not led to a 
decision, the remaining balance of CHF 392,694 was refunded in 2009. 
Ministerial Conference – Participation of Least-Developed Countries (TMI6 and TMI7) 
 
82. Starting with the 1st WTO Ministerial Conference held in Singapore in 1996, the WTO 
Secretariat has facilitated the participation of L east-Developed Countries (LDCs) in the Ministerial 
Conferences, thanks to the voluntary contributions po oled into a special extra-budgetary fund.  Costs 
related to air travel, accommodation and per diem allowances of LDC delegations comprised of one 
minister and two high level officials are covered.  The participation of 122 LDC representatives was 
facilitated at the 7th WTO Ministerial Conference held in Geneva from 30 November to 
2 December 2009, with the voluntary contributions  from Austria, Australia, Canada, Switzerland, 
Denmark, European Union, Finland, Ireland, Icel and, Luxembourg, Norway, Sweden, Chinese Taipei 
and the United Kingdom. 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 756,921 Contributions receive d in 2009 901,278 
Interest earned in 2009 1,957 
Total funds 1,660,156 
Total expenditures 2009 751,762 Balance as at 31 December 2009 908,394 
 
83. Unless the donor requests a reimbursement, the re maining balances in favour of the various 
donors at the end of a Ministerial Meeting, are tr aditionally carried forward and added to the new 
contributions to be utilized for the same  purpose in the subsequent Conference.  
Netherlands Trainee Programme (TNL05) 
 
84. The Netherlands Trainee Programme was launched on 1 April 2005 and was to be 
completed by 31 December 2008.  In November 2008,  the Government of the Netherlands extended 
the period of application of the arrangement for four more years, i.e. until the end of 2011. 
85. The objective of the Programme is to generate  tangible, measurable and lasting capacity 
building in areas related to trade policy in l east-developed countries, low income countries and 
comparable poor and vulnerable economies with par ticular attention given to African countries to 
assist in their economic and social development. 
86. The Programme provides junior public official s with the opportunity to learn about matters 
dealt with in the WTO.  The target group of candi dates who can qualify for the Programme are junior 
professionals from trade and development-related mini stries, private sector organizations, university 
graduates, participants in trade policy courses and other suitable candidates w ith adequate knowledge 
of the WTO. WT/BFA/W/215 
Page 26  
 
  87. Trainees spend a total period of up to ten months with the WTO and are expected to complete 
a specific and well defined task in that period, which is relevant for the beneficiary country in terms of capacity building and/or in the ongoing negotiations, such as: 
• undertaking a needs assessment  for identifying priorities for technical assistance and 
training, based on the guidelines established to that effect; 
• contributing to the attainment of the Doha  Round, e.g. tabling an initial or improved 
offer in services; 
• fulfilling outstanding notification obligations and assisting in the implementation of 
commitments for new, recently acceded Members; 
• assisting acceding countries in this process; 
• assisting in the preparation of TPRs; 
• undertaking other tasks, which would contribut e to a better and fuller participation of 
the beneficiary country in the MTS; 
• assisting WTO Divisions in specific tasks. 
88. The candidates are selected by the Secretaria t, following applications and nominations 
proposed by the beneficiary countries. 
89. Trainees work full-time like Secretariat st aff members and carry out tasks and duties 
assigned to them but with no expectancy of renewal or extension of the traineeship beyond ten months.  Following the completion of their assignments, trainees are expected to provide an evaluation report with detailed information of the tasks accomplished and an assessment of their 
relevance for the candidate and the beneficiary country. 
90. The total number of trainees who benefite d from the Programme since its launch in 
April 2005 has reached 60 at the end of 2009. 
91. The trainees who were on board during 2009 were  from Bhutan, Botswana, Comoros, Ghana, 
Guinea, Myanmar, Nigeria, Pakistan, Liberia, Sudan and Viet Nam. 
92. Fourteen new trainees are scheduled to take up their duties in early 2010. 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 1,122,910 Contributions received in 2009 - Interest earned in 2009 2,963
 
Total funds 1,125,873 Total expenditures 2009 639,491
 
Balance as at 31 December 2009 486,382 
 
Trade Facilitation National Needs Assess ments – Human Resources Trust Fund (TTFHR) 
 
93. The Trade Facilitation National Needs Assessme nts Programme attracted the interest of 
several WTO Members and led to the decision to establish a trust fund to finance the technical 
assistance activities described therei n due to the importance of these activities for the trade facilitation 
negotiations.  WT/BFA/W/215 
 Page 27 
 
 
  94. The Secretariat needed additional support staff for handling administrative and logistical tasks 
to facilitate the delivery of the proposed activities within the allotted time frame and in the most 
efficient manner. 
95. The United Kingdom allocated part of its contribut ion to this sub-project to cover the salary 
and salary-related costs of one short-term suppor t staff member for the duration of the project. 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 83,632 Contributions received in 2009 48,573 Interest earned in 2009 222
 
Total funds 132,427 Total expenditures 2009 102,317
 
Balance as at 31 December 2009 30,110 
 
Trade Facilitation National Needs Assessments Trust Fund (TTFNA)  
96. The mandate for WTO negotiations on Trade Fac ilitation was adopted in July 2004, which 
encourages Members to assess their trade facilitation needs and priorities.  The importance of such 
assessments was also reiterated in  the Hong Kong Ministerial Declaration.  The WTO Secretariat in 
cooperation with the Annex D organizations (IM F, OECD, UNCTAD, World Bank and WCO) is, 
therefore, proposing a programme to provide t echnical assistance to WTO Members and Observers, 
upon request, to conduct a national self assessment of their individual trade facilitation needs and 
priorities.  This programme is offered to a ll WTO Members and Observers that are developing 
countries, least-developed countries or countries that  designate themselves as small, low-income, or 
economies in transition.  
97. The objective of the programme is to contribute to more effective participation of Members 
and Observers in the WTO trade facilitation negotiati ons.  A needs assessment is expected to provide 
detailed information on technical assistance requireme nts of recipient countries and a valuable basis 
for the eventual implementation of  any results of the negotiations. 
98. The individual assessments of trade facilitation needs and priorities of beneficiary countries 
are carried out in workshops that last for five working days and with the use of a special needs 
assessment guide that has been developed by th e World Bank with input from the other Annex D 
organizations.  The Trade Facilitation Self Asse ssment Guide (TN/TF/W/143/Rev.3), the assessment 
tool, contains Member's proposals to clarify and improve GATT Articles V, VIII and X.  The Guide 
was revised in April 2009 to reflect the progress in the negotiations.  Th is involved reducing the 
number of measures to be assessed, streamlining the scope of most of the measures and improving the chart.  Thanks to progress in the negotiations, th e number of measures to be assessed dropped from 79 
to 49.  
99. Of its 153 Members, the WTO has received needs assessment request s from 107 countries.  
By the end of 2009, 88 needs assessments have been completed.  WT/BFA/W/215 
Page 28  
 
   
Implementation by Year 
Number of Needs Assessments 
 Developing Countries LDCs Total 
2007 5 5 10 
2008 30 14 44 
2009 22 12 34 
Total 57 (65%) 31(35%) 88 
 
100. A total of 34 national needs assessments were  conducted in 2009.  These needs assessments 
were conducted in 22 developing  countries and 12 least-developed countries (LDCs) as follows:  
Madagascar, Suriname, Philippines, Afghanistan, Malaysia, Nicaragua, Djibouti, Cape Verde, 
Botswana, Zimbabwe, Uruguay, Comoros, Sri La nka, Tonga, Mongolia, Belize, Brunei Darussalam, 
Senegal, Togo, Barbados, Indonesia, Solomon Is lands, Lao PDR, Costa Rica, Maldives, Bahrain, 
Kuwait, Oman, Qatar, Saudi Arabia, UAE, Kiribati and Vanuatu.  
101. In addition, all Geneva delegates were pr ovided a half-day training session on the needs 
assessment guide and process prior to participation in  their assessment.  The aim of this training was 
to teach each delegate how to prepare and conduc t the assessment, as well as ho w to use the Guide to 
achieve the best results possible.  Training sessions were provided to Geneva delegates both in small 
groups and individually, on an as needed basis.  Moreover, a special session was held during the 
spring Geneva Week for those countries that do not have a mission in Geneva. 
102. The implementation timeframe set for this technical assistance program was for two years, i.e. 
September 2007 – September 2009.  Following the agreement of the donors, the implementation 
period has been extended until the end of 2010.  The programme is expected to wind down by the end 
of 2010 upon the completion of the remaining needs assessments. 
103. Contributions for this programme have been provided in many forms, monetary, in-kind, 
provision of facilitators, direct organization and fu nding of particular needs assessment workshops, 
etc.  Some technical assistan ce agencies have offered to fund and conduct the assessments for all 
countries that fall under their mandate.  For example, the USAID Southern Africa Global 
Competitiveness Hub and the Oceania Cust oms Organization (funded by AUSAID). 
104. Financial resources were pooled from the fo llowing donors:  Denmark, Ireland, Norway, 
Spain, Sweden, Switzerland, Chinese Taipei , United Kingdom, and the European Union. 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 1,058,833 Contributions receive d in 2009 643,432 
Interest earned in 2009 7,073
 
Total funds 1,709,338 Total expenditures 2009 992,343
 
Balance as at 31 December 2009 716,995 
 
105. The remaining funds are sufficient for the implementation of the rest of the programme.    WT/BFA/W/215 
 Page 29 
 
 
  Trade Facilitation Trust Fund – Window I – Participation of Capital-based Officials in the 
Negotiating Group Meetings (TTFNG)  
106. The mandate for WTO negotiations on trade f acilitation provides that technical assistance 
should be provided during the nego tiations to ensure that devel oping and least-developed countries 
fully participate in and benefit from the negotiatio ns. (WT/L/579 – Annex D- adopted in July 2004) 
Paragraph 5 of the Mandate states: 
(a) It is recognized that the provision of t echnical assistance and support for capacity 
building is vital for developing and least-dev eloped countries to enable them to fully 
participate in and benefit from the negotiati ons.  Members, in particular developed 
countries, therefore commit themselves to  adequately ensure such support and 
assistance during the negotiations. 
107. In connection with this paragr aph, paragraph 38 of the Doha Ministerial Declaration also 
addresses relevant technical assistance and capacity building concerns of Members. 
108. Negotiations on Trade Facilitation are conducte d through meetings of the Negotiating Group 
on Trade Facilitation (NGTF) which consists of representatives of all WTO Member and Observer 
countries.  African and LDC countries have con tinuously stressed the importance of technical 
assistance to bring specialists from their capitals to advise on the technical issues during these 
meetings.  The discussions in the NGTF focus on proposals concerning border fees and formalities, 
transparency issues, transit and special and different ial treatment.  Because of the technical nature of 
these proposals most developed and advanced devel oping countries bring experts from their capitals, 
especially customs officials, to participate in the meetings and advise the negotiator on technical 
issues.  Participation from capital-based expert offi cials not only provides more effective responses to 
issues raised during the meeting but also results in more effective support from the capital due to 
increased understanding of the negotiation proposals and process.  Bringing technical specialists from 
African and LDC countries allows them to activ ely negotiate on the technical issues as well. 
109. This programme began in 2008.  In order to ensu re that the appropriate officials participated, 
each African and LDC countries were asked to nominat e two officials that met certain qualifications.  
The WTO Secretariat reviewed the nominations and selected the most qualified person from each 
country.  The letter of invitation set out the following qualifications:    
• fluent in reading, speaking and working in one of the three WTO official languages;  
• supports the national Geneva negotiator in  the WTO trade facilitation negotiations; 
• has technical expertise in the customs-re lated measures that are under negotiation; 
• has participated in, or will participate in, the national WTO trade facilitation needs 
assessment  and  is available [the dates of  the NGTF meeting] and will participate if 
selected. 
 110. In 2009, the WTO Secretariat invited officials to  participate in three meetings of the NGTF in 
2009 as follows: 
• 45 capital-based African and LDC officials participated in the NGTF meeting held 
April 27-May 1, 2009. 
• 
44 capital-based African and LDC officials participated in the NGTF meeting held 
June 29 – July 3, 2009. 
• 40 capital-based African and LDC officials participated in the NGTF meeting held 
November 9-13, 2009. 
 WT/BFA/W/215 
Page 30  
 
  111. Many of the African and LDC capital-based offici als were very active in the negotiations, and 
their absence was noticeable when they did not at tend one of the meetings.  Many delegates have 
remarked that not only has the number of countries active in the negotiations improved but the technical level of the involvement has im proved and has gone well beyond the traditional 
interventions in the area of special and diffe rential treatment.  This was due to increased 
understanding and awareness of the negotiations in la rge part because of this programme as well as 
the WTO Trade Facilitation N eeds Assessment Programme. 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 560,539 Contributions receive d in 2009 286,224 
Interest earned in 2009 1,289
 
Total funds 848,052 Total expenditures 2009 456,215
 
Balance as at 31 December 2009 391,837 
 
112. Both donors and recipient countries have expressed interest in continuing this programme in 
2010.  Officials from African and LDC countries will be  invited to participate in as many meetings in 
2010 as the funds will allow. 
Standards and Trade Development Facility (TWB01) 
 
113. The Standards and Trade Development Facility (S TDF) is a joint initiative of the Food and 
Agriculture Organization, the World Organisation for Animal Health, the World Bank, the World 
Health Organization and the World Trade Organizati on.  It assists developing countries in compliance 
with food safety, animal and plant health (sanitary and phytosanitary or SPS) measures in international trade.  Other international orga nizations, representatives of donors and developing 
countries participate in its work.  The Secret ariat of the STDF is housed at  the WTO. 
114. The establishment of the STDF in September 2002 resulted from the joint commitment taken 
by the above-mentioned institutions at the Do ha Ministerial Conference held in Qatar in 
November 2001. 
115. The STDF has two main aims: 
• To assist developing countries in enhancing thei r expertise and capacity to analyze and to 
implement international SPS standards, so improving their human, animal and plant 
health situation, and thus their ability to  gain and maintain market access;  and 
• To act as a vehicle for coordination among technical coopera tion providers, the 
mobilization of funds, exchange of experience and dissemination of best practice. 
116. The STDF is both a co-ordinating and a fund ing mechanism.  It acts as a forum for 
co-ordination and information dissemination on SPS-re lated technical cooperati on activities.  Central 
to this role is the sharing of project and progr amme implementation experience and the dissemination 
of best practice.  The STDF coordinates closely with Aid for Trade and the Enhanced Integrated 
Framework.  Funding is available for project development and for project implementation.  
Development grants turn good ideas into projects.  Grant financing is available for projects addressing 
SPS capacity building issues.  WT/BFA/W/215 
 Page 31 
 
 
  117. In accordance with its Medium Term Strate gy (2007-2011) and the Operating Plan for 
2008-2009, STDF's operation in 2009 addressed the four main areas of the work defined, i.e. coordination, information dissemination, project development and project funding. 
118. The STDF continued to put emphasis on its role as a vehicle for coordination and information 
exchange on the supply and receipt of SPS-relate d technical cooperation - as recommended by the 
evaluation of the Facility in 2008.  This materiali zed at three different leve ls:  global, regional and 
national.  Information sharing among members and observers in the STDF Working Group was 
improved, while the STDF continued to disseminate information on its activities, and those of its 
members and observers, through the STDF website and various publications. 
119. At the global level, two events were organized  by the STDF in close collaboration with its 
partners:  
• The joint STDF/World Bank expert seminar, entitled "Climate Change and Agriculture 
Trade:  Risks and Responses" in Washi ngton, D.C. on 22-23 September raised 
awareness among donors and developing countri es about the importance of integrating 
the climate change dimension into their SPS-related technical assistance programmes.  Participants agreed that strengthened food saf ety, animal and plant health systems are 
critical to tackling the challenges faced. 
• The STDF workshop on the use of economic analysis to inform SPS-related decision-
making was organized on the margins of the SPS Committee meeting in Geneva on 30 October.  It raised awareness among the par ticipants about the costs and benefits of 
investing in SPS capacity building and the role  and use of different economic analysis 
methodologies.  Economic analysis may be u sed more widely in developing countries 
to support decision-making and may be usef ul in attracting additional resources for 
addressing SPS supply side constraints. 
120. The STDF initiated work on SPS performance indicators, in collaboration with the 
Organisation for Economic Co-opera tion and Development (OECD), in the context of more rigorous 
monitoring and evaluation of Official Developmen t Assistance (ODA) that is increasingly at the 
forefront of the international development agenda .  Contacts were also established with the newly 
established Trade Facilitation Facility (TFF) at the World Bank to further explore the linkages 
between SPS and trade facilitation, as well as with va rious other organizations and initiatives working 
in the area of food safety, animal and plant health capacity building.   
121. At the regional level, the STDF organized two "training-of-trainers" workshops for SPS 
officials of seven African regional economic co mmunities in Nairobi (13-16 July) and Bamako 
(20-23 July).  These events resulted from STDF's involvement in the "PAN-SPSO" project and were 
organized in close collaboration with the African Union Interafrican Bureau for Animal Resources 
(AU/IBAR) and the WTO, Codex, OIE and IPPC Secretariats.  In addition, the STDF and the 
Economic Community of West African States (E COWAS) organized a meeting in Bamako on 
29-30 September where participants agreed on a coor dinated multi-stakeholder approach to fruit fly 
control in West Africa. 
122. At the national level, coordination was achie ved through STDF's involvement in project 
development and implementation.  Collaboration with the Enhanced Integrated Framework (EIF) was 
strengthened.  Out of six project preparation gr ants implemented in 2009, five followed up on SPS 
issues identified in the action ma trices in Diagnostic Trade Inte gration Studies (DTIS).  The STDF 
also commissioned a scoping study and analysis of existing SPS coordination mechanisms in Africa at 
regional and national level, including recommendati ons on how to improve SPS coordination on the 
ground among the wide range of actors involved.  WT/BFA/W/215 
Page 32  
 
  123. A major achievement in 2009 was the completion of the STDF film:  "Trading Safely: 
protecting health, promoting development".  The film   was shown on various occasions, notably in the 
SPS Committee meeting in June and on the margins of the Second Global Aid for Trade Review in 
July.  The film was subsequently used in a larg e number of WTO national and regional SPS-related 
training events and was widely distributed throu gh STDF partners, donors and observers.  Work was 
also initiated on the development of  a shorter version of the film, as well as a short institutional clip 
about the mission and functions of the STDF.   
124. The Secretariat undertook various other efforts to enhance the dissemination of information 
on its coordination and project activities.  The c ontent and functionality of the STDF website were 
significantly improved, resulting in a steady increase in  the number of visits to the website.  Work on 
further improvements to the website, notably in te rms of design and user friendliness, started in the 
second half of 2009.  Three newsletters were issued (in English, French and Spanish) in February, 
June and October providing info rmation on the STDF and initiatives of its partners, donors and other 
actors in the area of SPS capacity building.   
125. A new STDF publication on SPS-related capacity evaluation tools was published in February. 
It provides information on sectoral tools developed by international organizations related to food 
safety, animal and plant health, as well as cross-sect oral tools and related methodologies.  In addition, 
three STDF Briefings were published on climate ch ange and SPS risks and responses, the use of 
economic analysis to inform SPS-related decision-ma king, and on fruit fly control in West Africa.  
Finally, the STDF participated actively in various  SPS-related meetings and training events of 
partners and members of the Facility, including the S PS Committee.  Bilateral m eetings were held and 
presentations on the STDF made to various donors. 
Financial Report - Summary 
 CHF 
Balance as at 1 January 2009 3,985,508 Contribution 2009 5,847,176 Interest earned in 2009 21,818
 
Total funds 9,854,502 Total expenditures 2009 3,689,597
 
Balance as at 31 D ecember 2009 6,164,905 
 
Programme Support Fund (EPSF1)  
126. Up until 1999, the 13 per cent overhead fees ch arged on direct costs incurred in all Trust 
Funds administered by the WTO were being cred ited to the regular budget as miscellaneous income.  
Since then, they are being channelled through a sp ecial fund created to collect them, the Programme 
Support Fund (PSF).  According to its terms of re ference, funds made available as such should be 
used to finance expenses of a general nature, i.e.  not related to any specific technical assistance 
project, which support technical assistance activities of  the WTO as a whole.  In this connection, it 
should be noted that this is due to the fact th at, currently, the WTO does not have the means to 
evaluate and underwrite the administrative support staff costs as direct ch arges to each extra-
budgetary fund. 
127. The WTO may share the 13 per cent overhead fees charged to various Trust Funds that it 
manages with implementing partners.  WT/BFA/W/215 
 Page 33 
 
 
  128. Ten per cent of the expenses in the PSF is statutorily credited back to the WTO regular budget 
as a token contribution in recognition of the fact that the Organization's resources are being used for the delivery of the technical assistance activ ities financed from the extra-budgetary funds. 
129. In 2009, expenses in the PSF corresponded mainly to fixed-term and short-term contracts for 
professional or support staff performing back-o ffice duties relating to the delivery and the 
administration of technical assistance activities. 
130. The fixed-term and short-term contracts fi nanced from PSF included the following positions: 
• One fixed-term support staff member in the Human Resources Division; 
• two fixed-term support staff members in th e Budget and Finance Section – Trust Fund 
Unit; 
• one fixed-term support staff member in th e Budget and Finance Section – Finance Unit; 
• one fixed-term support staff member in th e Budget and Finance Section – Travel Unit; 
• four fixed-term support staff members in the ITTC – Logistics Unit; 
• two fixed-term support staff members in the Informatics Division; 
• three fixed-term professional staff member s in the Economic Research and Statistics 
Division; 
• two fixed-term support staff members in the ITTC 
• one short-term support staff member in the Medical Unit (terminated in 2009); 
• one short-term support staff member in the ITTC -  Logistics Unit; 
• three short-term professional staff members in the Economic Research and Statistics 
Division; 
• one short-term professional staff member in the ITTC; 
• one short-term support staff member in the ITTC. 
 
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 1,173,766 Revenue 2009 2,662,035 Interest earned in 2009 - Total funds 3,835,801 Total expenditures 2009 2,677,224
 
Balance as at 31 D ecember 2009 1,158,577 
 
Independent Entity – Pre-Shipment Inspection – Deposits (T0013)  
131. Independent Entity (IE) is a mechanism fo r settling disputes between exporters and 
preshipment inspection companies/agencies, constit uted by the WTO, International Chamber of 
Commerce (ICC) and International Federation of Inspection Agencies (IFIA) and established under 
Article 4 of the Agreement on Preshipment Inspection. 
132. Deposit payments from the following pre-shipme nt inspection companies have been received 
to cover the estimated costs of an independent re view in the event of a dispute as required by the 
terms of reference of the Agreement:  Bureau Ve ritas International, Cotecna Inspection Limited, 
Inspectorate Griffith Limited, Inchcape Testing Services International Limited. WT/BFA/W/215 
Page 34  
 
   
Financial Report - Summary 
 CHF 
Funds as at 1 January 2009 88,100 Contributions received in 2009 - Interest earned in 2009 30
 
Total funds 88,130 Total expenditures 2009 -
 
Balance as at 31 December 2009 88,130 
  WT/BFA/W/215 
 Page 35 
 
 
  IV. FINANCIAL STATEMENTS 
 
I. MANAGEMENT LETTER OF REPRESENTATION.......................................................36  
II. OPINION OF THE EXTERNAL AUDITOR......................................................................37  
III. STATEMENTS ..................................................................................................................... ..38 
Statement of Budgetary Expenditure....................................................................................38  
Statement of Financial Position .............................................................................................39  
Statement of Financial Performance.....................................................................................40  
Statement of Changes in Net Assets/Equity..........................................................................41  
Cash Flow Statement ............................................................................................................ ..42 
IV. MAJOR DEVELOPMENTS DURING THE YEAR ..........................................................43  
V. NOTES TO THE FINANCIAL STATEMENTS.................................................................44  
VI. SCHEDULES ...................................................................................................................... ....59  
2009 Early Payment Enco uragement Scheme ......................................................................59  
Statement of Members as at 31 December 2009...................................................................61  
Observers Statement of Outstanding Contributions............................................................66  
Statement of Financial Position – Trust Fund......................................................................67  
Statement of Financial Performance – Trust Fund..............................................................68  
Voluntary Contributions Received in 2009 per donor and by fund ...................................69  
Balance due to donors as 31 December 2009 ........................................................................70  
Interest Earned in 2009........................................................................................................ ...71 
Program Support Fund Revenue...........................................................................................72  
 
   
 
 WT/BFA/W/215 
Page 36  
 
  I. MANAGEMENT LETTER OF REPRESENTATION 
Management of the WTO is responsible for these financial statements, which have been 
prepared in accordance with the Organization's Fi nancial Rules and Regulations.  The financial 
disclosures in this report are intended to fairly pr esent the Organization's financial results in a manner 
that is complete and understandable. 
Management is responsible for establishing and maintaining adequate internal control over 
financial reporting so as to provide reasonable assu rance regarding the reliability of these financial 
statements for external purposes.  This includes policies and procedures that 1) provide for the 
maintenance of records that accurately and fairly reflect the transactions of the Organization, 2) 
provide reasonable assurance that transactions are authorized and recorded in compliance with the 
Organization's Financial Rules and Regulations, an d 3) provide reasonable assurance regarding the 
prevention or timely detection of unauthorized ac quisition, use or disposition of the Organization's 
assets.  However, due to the inherent limitations of internal control over financial reporting, these 
controls may not prevent or detect all misstatements. 
Based on the above, Management has concluded th at these financial statements present fairly 
the Organization's financial positio n and performance as of 31 December 2009.  The statements have 
been audited by external auditors appointed by the General Council, and their report appears on the 
following page. 
 
  
 (signed) 
  
 
  (signed) 
 Pascal Lamy  Robert Luther 
 Director-General  Director 
  Administration and General Services Division 
 
  
 
   WT/BFA/W/215 
 Page 37 
 
 
  II. OPINION OF THE EXTERNAL AUDITOR 
 We have examined the financial stat ements of the WTO for the year ended 
31 December 2009, which comprise statements on th e financial situation a nd financial performance, 
the cash flow statement and the statement of chang es in net assets, as well as the summary of principal 
accounting practices and other explanatory notes.  Th ese financial statements were prepared under the 
responsibility of the WTO management.  It falls to us, on the basis of our audit, to express an opinion 
on the financial statements.   We conducted our audit in accordance with inte rnational auditing standards.  These standards 
require that our work be organized  and implemented in such a way as to obtain a reasonable assurance 
that the financial statements contain no significant inaccuracy.  An audit consists, inter alia , in 
randomly reviewing the documents submitted in sup port of the amounts and other data shown in the 
financial statements.  It also involves evaluating the accounting principles applied and the significant estimates made by the WTO management, and assessing the overall presentation of the financial statements.  We consider that the audit that we  have conducted constitutes a reasonable foundation on 
which to base our opinion. 
  Our opinion is that the financial statements pr esent fairly the financial position of the WTO as 
at 31 December 2009 and the result of the operations  and cash flows for the fi nancial year ended on 
that date, and that they were prepared in accordan ce with international accounting standards.  In the 
framework of its plan for progressive transition to International Public Sector Accounting Standards 
(IPSAS), the WTO has introduced several changes in accounting methods described in our report, 
including, for the first time, the provision of CH F 3.8 million to fund short-term staff benefits. 
   
  
  
 
   
 
(signed) 
  Didier Migaud 
  First President  
  French Court of Accounts 
 
  
 
 WT/BFA/W/215 
Page 38  
 
  III. STATEMENTS  
WORLD TRADE ORGANIZATION 
 
Statement of Budgetary Expenditure  
 (2009 in CHF) 
 
WTO Secretariat  
 
Appellate Body and Its Secretariat  
 
Part Section Budget Expenditure Balance Proposed 
Transfers Final 
Appropriations Balance 
A Sect 1 Work Years 2,901,000 2, 776,053 124,947 (10,437) 2,890,563  114,510 
 Sect 2 Temporary Assistance 65,600 76,037 (10,437) 10,437 76,037  0 
B Sect 3 Communications 6,500 4,982 1,518   6,500  1,518 
 Sect 4 Building Facilities 18,000 13,000 5,000   18,000  5,000 
 Sect 5 Permanent Equipment 25,000 0 25,000   25,000  25,000 
 Sect 6 Supplies 20,000 9,518 10,482   20,000  10,482 
 Sect 7 Contractual Service 25,000 9,335 15,665   25,000  15,665 
C Sect  8 Staff Overheads 39,000 49,008 (10,008) 10,008 49,008  0 
 Sect  9 Missions 37,000 7, 702 29,298 (10,008) 26,992  19,290 
 Sect 11 Various 2,376,400 2,344,051 32,349  2,376,400  32,349 
Grand Total 5,513,50  5,289,686 223,814  0  5,513,500 223,814 
 
Trust Funds  
 
Part Section Expenditure 
A Sect 1 Work Years 6,600,228 
 Sect 2 Temporary Assistance 3,523,248 
B Sect 3 Communications 377,107 
 Sect 4 Building Facilities 66,015 
 Sect 5 Permanent Equipment  0 
 Sect 6 Supplies 106,346 
 Sect 7 Contractual Service 176,664 
C Sect 8 Staff Overheads 61,039 
 Sect 9 Missions 13,021,515 
 Sect 11 Various 2,941,398 
Grand Total 26,873,560 
 
∗Notes are an integral part of these financial statements. Part Section Budget Expenditure Balance Proposed 
Transfers Final 
AppropriationsBalance 
A Sect 1 Work Years 118,536,200 117, 633,347 902,853 (583,141)  117,953,059 319,712 
 Sect 2 Temporary Assistance 14,909,900  15,493,041 (583,141) 583,141  15,493,041 0 
B Sect 3 Communications 1,805,000 1, 545,623 259,377 (228,836)  1,576,164 30,541 
 Sect 4 Building Facilities 3,678,000  3,906,837 (228,837) 228,837  3,906,837 0 
 Sect 5 Permanent Equipment 2,173,000 3,699,231 (1,526,231) 1, 526,231  3,699,231 0 
 Sect 6 Supplies 1,285,000 1, 222,920 62,080   1,285,000 62,080 
 Sect 7 Contractual Service 9,225, 000 8,783,701 441,299   9,225,000 441,299 
C Sect  8 Staff Overheads 4,594,500  4,752,302 (157,802) 157,802  4,752,302 0 
 Sect  9 Missions 2,902,000 2, 773,142 128,858 (128,858)  2,773,142 0 
 Sect 10 TPTC 3,823,600 2,289,553  1,534,047 (1,534,047)  2,289,553 0 
 Sect 11 Various 3,852,000 3,678, 141 173,859 (21,129)  3,830,871 152,730 
 Sect 12 Unforeseen 100,000 0 100,000   100,000 100,000 
D Sect 13 ITC 16,859,900 16, 477,900 382,000   16,859,900 382,000 
Grand Total 183,744,100 182,255,738 1,488,362 0  183,744,100 1,488,362  WT/BFA/W/215 
 Page 39 
 
 
  WORLD TRADE ORGANIZATION 
 
Statement of Financial Position  
 
 
AS AT DECEMBER 31, 2009 (CHF)    
 Notes 2009 2008 restated 
ASSETS    
Current assets    
Cash and cash equivalents 3 58,685,489 56,373,496 
Receivables from Members 4 26,020,170 25,621,285 
Receivables from Observer s 4 1,036,7 08 1,238,208 
Inventories 5 546,161 587,883 
Other receivables 6 5,822,512 6,528,123 
Prepayments 7 523,498 279,362 
  92,634,538 90,628,357 
Non current assets    
Work in Progress 8 500,000 0 
  500,000 0 
Total assets  93,134,538 90,628,357 
    
LIABILITIES    
    
Current liabilities    
Payables 9 4,059,961 4,641,469 
Contributions paid in advance by Members and Observers 10 5,183,263 6,847,217 Provision for obligations outstanding as at year-end 11 8,249,545 9,496,529 
Provision for contributions in arrears 4 25,855,428 25,407,996 
Provision for employee benefits 12 3,778,700 0 Trust fund balance due to donors 13 24,951,397 20,662,679 
  72,078,294 67,055,890 
Non current liabilities    
Loan payable 8 500,000 0 
  500,000 0 
Total liabilities  72,578,294 67,055,890 
      
Net assets  20,556,244 23,572,467 
    
NET ASSETS/EQUITY    
Working Capital Fund 14 10,071,222 9,994,348 
Reserves: Operating Funds  15 9,448,034 10,739,099 Accumulated surplus 16 1,036,988 2,839,020 
Total net assets/equity 
 20,556,244  23,572,467  
    
 
∗Notes are an integral part of these financial statements. 
 
 
 WT/BFA/W/215 
Page 40  
 
  WORLD TRADE ORGANIZATION 
 
Statement of Financial Performance  
 
 
AS AT DECEMBER 31, 2009 (CHF)    
 Notes 2009 2008 restated 
REVENUE    
Contributions assessed on Members 17 187,700,000 183,396,223 
Contributions assessed on new Members  0 375,052 
Contributions of Observers 18 844,650 825,407 
Voluntary contributions on trust fund 19 26,816,202 25,513,749 Revenue from publications 20 471,077 501,516 
Savings on prior year's outstanding obligations 21 428,466 319,661 
Refund of prior year's expenditure 22 308,535 1,320,070 Other revenue 23 267,692 776,899 
    
Total revenue  216,836,622 213,028,576 
    
EXPENSES    
WTO Secretariat budgetary expenditure 24 (182,255,738) (179,542,075) 
Appellate Body and its Secretariat budgetary expenditure 24 (5,289,686) (4,288,965) 
Trust fund expenditure 24 (26,630,176) (25,860,275) Loss on foreign exchange transactions  25 (1,210,266) (267,572) 
Provision for contribution in arrears 4 (447,432) (101,596) 
Write-off and adjustment for inventories 5 (5,356) (129,073)     
Total expenses  (215,838,654) (210,189,556) 
    
Surplus/(deficit) for the period  997,968  2,839,020 
    
 
∗Notes are an integral part of these financial statements. 
  WT/BFA/W/215 
 Page 41 
 
 
  WORLD TRADE ORGANIZATION 
 
Statement of Changes in Net Assets/Equity  
  
AS AT DECEMBER 31, 2009 (CHF)     
 Working 
Capital 
Fund Reserves / 
Operating 
Funds Accumulated 
Surplus/Deficit  Total Net 
Assets/Equity 
Balance at 31 December 2007  9,677,552 4,77 7,144 12,051,716   26,506,412 
Application against Member contributions   (4,000,000) (4,000,000) 
Plenishment of reserves  9,716,785 (8,051,716) 1,665,069 
Utilisation of reserves  (3,754,830)  (3,754,830) 
WCF transactions  316,796   316,796 
Surplus/Deficit    2,839,020  2,839,020 
Balance at 31  December 2008 9,994,348 10,739,099 2,839,020  23,572,467 
Application against Member contributions   (2,800,000) (2,800,000) 
Plenishment of reserves  2,943,201  2,943,201 
Utilisation of reserves  (4,234,266)  (4,234,266) 
WCF transactions  76,874   76,874 
Surplus/Deficit of the year   997,968  997,968 
Balance at 31 December 2009  10,071,222 9,448,034 1,036,988  20,556,244 
     
 
∗Notes are an integral part of these financial statements. WT/BFA/W/215 
Page 42  
 
  WORLD TRADE ORGANIZATION 
 
Cash Flow Statement  
(Indirect Method) 
 
 
AS AT DECEMBER 31, 2009 (CHF)    
    
Cash flows from operating activities  2009 2008 restated 
    
Surplus from ordinary activities  997,968  2,839,020 
Application against Member contributions  (2,800,000) (4,000,000) Establishment of Members' Transition Operating Fund  0  (8,051,706) 
(Increase) / Decrease in recei vables  264,090  (938,531) 
(Increase) / Decrease in inventories  41,721  181,475 Increase / (Decrease) in payabl es  (2,245,461) (1,955,655) 
Increase / (Decrease) in provisi ons for arrears and outstanding obligations  (799,552) 4,679,245 
Increase / (Decrease) in provisions for employee benefits  3,778,700  0 Increase / (Decrease) in trust fund  balance  4,288,718  (12,560) 
Increase / (Decrease) of the Workin g Capital Fund  76,874  316,796 
Increase / (Decrease) in rese rves  (1,291,064) 5,961,954 
    
Net cash flow from operating activities  2,311,994  (979,960) 
    
Cash flow from investing activities  (500,000) 0 
    
Net Cash flow from investing activities  (500,000) 0 
    
Cash flow from financing activities  500,000 0 
    
Net cash flow from financing activities  500,000  0 
     
Net Increase /(Decrease) in cash and ca sh equivalent  2, 311,994  (979,960) 
    
Cash and cash equivalents at beginning of period  56,373,496 57,353,456 
    
Cash and cash equivalent at end of period  58,685,489  56,373,496 
    
 
∗Notes are an integral part of these financial statements. 
 
  WT/BFA/W/215 
 Page 43 
 
 
  IV. MAJOR DEVELOPMENTS DURING THE YEAR  
A. IPSAS  ADOPTION BY 2012 
In May 2009, the General Council adopted th e International Public Sector Accounting 
Standards (IPSAS) implementation project plan w ith the objective of issuing IPSAS compliant 
financial statements for the 2012 reporting period.  
IPSAS reflect international best practice for accrual-based accounting and financial reporting 
for governments, not-for-profit and public sector or ganizations.  The implem entation of independent 
and internationally recognized standards will provi de Members with better financial information 
which shall improve the management of resources and provide greater transparency.   
The progressive implementation of IPSAS leads to changes in the presentation of the annual 
financial statements.  
B. IMPACT OF IPSAS  PROGRESSIVE IMPLEMENTATION ON THE 2009  FINANCIAL STATEMENTS  
The 2009 financial statements present a consolidat ed financial situation of the WTO.  They 
include the four required statements: financial position, financial performance, changes in net 
assets/equity and the cash flow.  Details are also provided on the activities financed by the regular 
budget and the Trust Funds.  This presentation has been  recommended by the external auditors and is 
compliant with the IPSAS #1 regarding the present ation of financial statements.  The additional 
statements, required by the WTO Financial Regul ations, regarding the Working Capital Fund and 
Surplus Account are presented in the notes to the financial statements.  
For the first time, selected accrued liabilities re lated to employee benefits are either accounted 
for or disclosed in the 2009 financial statements .  The accounting method for education grants, home 
leave and untaken annual leave have been ad justed to reflect the accrued liabilities on 
31 December 2009.  These adjustments have le d to a one-time additional charge amounting to 
CHF 3,778,700 in 2009.  Other accrued employee be nefits such as employee separation grant and 
removal costs have been estimated and are disclosed in the notes.  Employee benefits requiring an actuarial valuation, such as  pension benefits and after-service health care, shall be disclosed starting 
with the 2010 financial statements.  
C. B
UILDING PROJECT  
The CHF 130 million building project to renovate  and expand existing facilities in order to 
house the entire WTO Secretariat at its current site  has been initiated in 2009.  The renovation of the 
existing building and the construction of an unde rground car park amounting to CHF 70 million are 
financed by the Swiss authorities.  The major structural changes to the existing building (intra-muros 
project) and the construction of a new office building (extra-muros project) amounting to 
CHF 60 million will be financed by an interest-free lo an provided by the Swiss authorities.  In 2009, 
the first distribution from the loan in an amount of CHF 500,000 was received from the Swiss authorities to cover the costs associat ed with the architectural competition for the extra-muros project.  WT/BFA/W/215 
Page 44  
 
  V. NOTES TO THE FINANCIAL STATEMENTS 
Note 1.  Accounting policies 
 
 The WTO financial statements disclose th e financial activities of both the regular budget 
and Trust Funds.   
 
Basis of Preparation
 
  These accounts are maintained in accordance with the Financial Regulations and Rules of the 
WTO, as adopted by the General Council (WT/L/156 and WT/L/157), and in accordance with 
conditions of service applicable to the staff of th e WTO Secretariat as adopted by the General Council 
(WT/GC/W/102/Rev.1).  Accounts are maintained on a fund basis.  A General Fund and a Working 
Capital Fund, supplemented when appropriate by Trust Funds, have been established in accordance 
with Chapters V, VI and VII of the Financial Regulations. 
 
Financial Year
 
  The financial period consists of one calendar year, from the 1st of January to the 31st of 
December.  Currency
 
 
 Accounts are maintained in Swiss francs (CHF ).  Contributions from Members and Observers 
are assessed in CHF.  Contributions received in a currency other than CHF are converted and credited 
at the bank rate of exchange applicable at the value date.  Transactions denominated in foreign 
currencies (other than assessed c ontributions), are converted into CHF using the official United 
Nations exchange rate at the date of the tran saction.  At the end of each month, bank accounts 
denominated in foreign currencies are converted to CHF equivalent using the official United Nations 
exchange rate of the month.    Statement of Financial Performance
 
 
 Revenue, and expenses are accounted for on a modified accrual basis: 
• Revenue: 
- Contributions from Members and Observers are accounted for on an accrual basis. - Voluntary contributions to Trust Funds are recognised up to the amount expensed in 
the period.  The balance of unspent voluntar y contributions that relate to future 
periods are deferred accordingly as a balance due to donors. 
- Sales of publications, souvenirs and royalti es as well as the rent al of meeting rooms 
are accounted on an accrual basis. 
- Savings on prior year's outstanding obligati ons are accounted for when the balance of 
any appropriations relating to the last financial period has not been used. 
- Financial interest is accounted for on an accrual basis. 
- Refunds of prior year's expenditure are recorded as revenue. 
 
• Expenses: 
- Staff expenditures are accounted for on a modified accrual basis.  Salary, pension 
plan and health insurance contributions , overtime and selected employee benefits, 
such as allowances for dependent spouse, are accounted for on an accrual basis.  For 
the first time in 2009, education grants, home leave and the untaken leave balance for 
each staff above 40 days are recorded on an accrual basis.  Some employee benefits  WT/BFA/W/215 
 Page 45 
 
 
  such as separation grant and the untaken l eave balance for each staff below 40 days 
are accounted on a cash basis.  Long-term liability employee benefits and especially those requiring actuarial valuation such as a pension plan liability and after service 
health benefits are currently not recorded. 
- Other expenditures including purchase of goods and services from suppliers, travel 
expenses and special service agreements w ith consultants are accounted for when 
committed. 
- Outstanding obligations at year-end are e xpensed.  A specific provision for reserve 
for obligations outstanding as at year-end is  identified in the statement of financial 
position. 
- Prepaid expenditures relating to invoices paid for which the service has not been 
delivered at year-end are not expensed and ar e recorded in the statement of financial 
position.  
- Provision for contribution in arrears and the write-off and adjustment of inventories 
are recorded in the statement of financial performance. 
- An overhead fee representing 13 per cent of the direct cost is levied on all Trust 
Funds and transferred to the Progra mme Support Fund in accordance with the 
decision of the General Council (WT/GC/M/32).  
 Statement of Financial Position 
 
 
• Property Plant and Equipment (PPE) are not recognized as assets but are fully 
expensed at the time of acquisition.  The historical value (at cost) of furniture, 
equipment, IT equipment and vehicles is disclosed in Note 26.  
• Inventories are either produced in-house or purchased from suppliers.  Inventories held 
for sale, such as publications and souvenirs, are either in-house publications valued at 
cost of ink and paper or purchased invent ory valued at the purchase price, including 
shipping costs.  Free publication inventory is not valued.  Write-off of inventories is 
booked for obsolete publications through th e statement of financial performance.  
• Provision for contributions in arrears is established and booked through the statement 
of financial performance.  
• Any balance left in a multi-donor and revolving trust fund at the end of a year is 
normally shared between donors on a pro-rata  basis (i.e. according to their share in the 
total funds made available).  An exception to  this is where there is earmarking and/or 
special conditions attached by a donor in such  a fund.  In that case, that donor's share is 
calculated according to the conditions imposed  (and/or earmarking) before prorating 
the remaining amount amongst the other donors who did not attach any conditions.  A donor's contribution may be considered as fully used in the following cases:  (i) remaining amount less than CHF 20,000 in a revolving fund;  (ii) the terms of the 
special conditions state the contribution amount as a maximum participation to financing a multi-donor project and stipulate an implementation period (i.e.  an end 
date for a revolving fund).  
 Statement of Changes in Net assets/Equity
 
 
• Reserves for different operating funds a nd the reserve for the Doha Development 
Agenda Global Trust Fund are created follo wing decisions of the General Council.  
• The utilisation of any accumulated surplus bala nce has to be approved by the General 
Council, in accordance with Regulation 26 of the Financial Regulations.   
 WT/BFA/W/215 
Page 46  
 
  Cash Flow Statement 
 
  The Cash Flow statement is prepared using the indirect method.  
Note 2.  Restatement for the 2008 exercise 
 
 In 2009, the financial statements are consolidat ed.  In 2008, two sets of financial statements 
were produced: one for the WTO Secretariat and the Appellate Body and its Secretariat and the other 
one for the Trust Fund activities.  In addition, the Working Capital Fund is al so included in the net 
assets/equity position.  Individual statements previo usly reported are now shown in the notes of the 
financial statements. 
  In order to produce comparative figures (2009/200 8), the 2008 financial stat ements have to be 
restated and are presented below.  
Restatement of 2008 Financial Position  
 
As at 31 December 2008  
(CHF) 2008  
restated 2008  
WTO 2008  
WCF 2008  
EB 
ASSETS         
Current assets      
Cash and cash equivalents 56,373,496 46,669,416 9,704,080  
Receivables from Members 25 ,621,285 25,407,996 213,289  
Receivables from Observer s 1,238,208 1,238,208   
Inventories   587,883 587,883    
Other receivables  6,528,12 3 5,969,573 76,980 481,570
Prepayments   279,362 252,379   26,983
Total assets   90,628,357 80,125,455 9,994,348 508,553
LIABILITIES      
Current liabilities     
Payables   4,641,469 4,641,469    
Contributions paid in advance by Members and 
Observers 6,847,217 6,847,217   
Reserve for obligations outstanding as at year-end 9,496,529 5,283,085   4,213,444
Provision for contributions in arrears 25,407,996 25,407,996   
Extra-budgetary funds 0 24,367,570   (24,367,570)
Trust Fund balance due to donors 20,662,679    20,662,679
Reserves      
- Member's Transition Operating Fund  8,051,7161)   
- Ministerial Operating Fund  1,475,8851)  
- Doha Development Agenda Global Trust Fund  1,000,0001)  
- Security Enhancement Operating Fund  211,4981)  
Total liabilities   67,055,889 77,286,435 0 508,553
NET ASSETS/EQUITY     
Working capital fund 9,994,348  9,994,348  
Trust fund balance      
Reserves  10,739,099    
Surplus/Deficit of the period 2,839,020 2,839,020    
Total net assets/equity 23,572,467 2,839,020 9,994,348  0 
1) Reserves presented in Net Assets/Equity for an amount of 10,739,099 
  WT/BFA/W/215 
 Page 47 
 
 
   The 2008 restated statement of financial pos ition aggregates the three following financial 
position statements: WTO Secretariat and the Appe llate Body and its Secretariat , the Working 
Capital Fund (WCF) and the Trust Funds(EB).    It is to be noted that the internal transac tion regarding the holding of the cash between the 
WTO Secretariat and the Trust Funds is eliminated. 
  The Working Capital Fund balances related to advanced made by Members and interest 
earned have been restated to correctly reflect the balance due  to Members.  An amount of 
CHF 474,104 has been transferred from interest earned to advances made by Members. 
 
Restatement of 2008 Financial Performance  
 
2008 restated 2008 audited 
As at 31 December 2008 (CHF) WTO Financial 
Statements WTO 
Secretariat and 
Appellate Body 
WT/BFA/W/181 Trust Funds
WT/BFA/W/18 2
REVENUE       
Contributions assessed on Members, new members 
and Observers 184,596,682 184,596,682   
Voluntary contributions 25,513,749   25,640,139
Reimbursement of voluntary contributions     (138,949)
Revenue from publications 501,516 501,516   
Savings on prior year's outstanding obligations 319,661 319,661   
Refund of prior year's expenditure 1,320,070 1,320,070   
Other revenue 776,899 462,488 545,761
PSF revenue - Overheads     2,994,201
Overheads shared with partners     (482,269)
Total revenue 213,028,576 187,200,417 28,558,882
        
EXPENSES       
WTO Secretariat budgetary expenditure (179,542,075) (179,542,075)   
Appellate Body and its Secretariat budgetary expenditure (4,288,965) (4,288,965)   
Trust fund expenditure (25,860,275)   (28,603,558)
Loss on foreign exchange transactions  (267,572) (299,687) 32,116 
Provision for contribution in arrears (101,596)     
Write-off and adjustment for inventories (129,073)     
Total expenses (210,189,556) (184,130,727) (28,571,442)
        
Surplus/(Deficit) for the period 2,839,020 3,069,690 (12,560)
 
The 2008 restated statement of financial perfo rmance aggregates the WTO Secretariat and the 
Appellate Body and its Secretariat as  well as the Trust Funds statement. 
  The recognition of revenue for the voluntary c ontributions to Trust Funds has changed in 
2009 in order to be compliant with IPSAS:  reve nue from voluntary contributions is recognised up to 
the amount expensed in the period.  The balance of  unspent voluntary contributions that relate to 
future periods is deferred accordingly.  Therefor e, the revenue recognised does not match the actual 
voluntary contributions paid during a period.   The Programme Support Fund (PSF) revenue cons ists of the overhead charged on the other 
Trust Funds and is equal to 13 per cent of the fund expenditures.  In the consolidation process, the 
revenue from PSF is offset against the total overhead  expenses.  The overheads shared with partners, WT/BFA/W/215 
Page 48  
 
  presented as a negative revenue, are reclassified as e xpenses.  The compensation for the use of the 
Organization's resources for activities financed from Trust Funds, representing 10 per cent of the expenses in the Programme Support Fund and record ed as revenue for the regular budget is also 
eliminated.  
 The gain or loss on foreign exchange tran saction is deducted from the total trust fund 
expenditure in order to be presented on the separat e line "Loss on foreign exchange transactions" of 
the consolidated statements.  
In the restated statement, the provision fo r contribution in arrears and the write-off and 
adjustment for inventories are included in the ex pense accounts as required by IPSAS. In the initial 
presentation of the 2008 financial statements, they we re included directly in the surplus account as 
shown in note 15. 
 
Note 3.  Cash and cash equivalents 
 
Cash and cash equivalent 2009 2008 restated 
Cash in hand 10,000 10,000 
Cash at bank by currency:     
CHF 33,467,074 15,347,228 
USD 50,980 868,789 
EUR 71,239 484,148 
GBP 27,397 94,071 
Total cash  33,626,689 16,804,236 
CHF Short term investments 19,875,000 35,000,000 
USD Short term investments 2,302,300 859,680 
EUR Short term investments 2,714,400 2,939,300 
GBP Short term investments 167,100 770,280 
Total short term investment  25,058,800 39,569,260 
Total cash and cash equivalent 58,685,489 56,373,496 
 
 The total amount of cash and cash equivalents is CHF 58,685,489.  It includes CHF 9,879,546 
related to the Working Capital Fund.  
  Bank accounts are held with UBS, Crédit Sui sse and the Swiss Post Bank.  Short-term 
investments are fixed-term bank deposits ranging from a few days to several months.  No credit lines 
or overdraft facility arrangements have been negotiated with banks. 
 
Note 4.  Receivables from Members and Observers 
 
 Receivables from Members and Observers represent unpaid contributions of CHF 25,855,428 and advances due to  the Working Capital Fund of CHF 164,742.  Schedules B and C 
detail the situation respectively for Members and Observers.  
 
 A provision for contributions in arrears is reco rded in the statement of financial position for 
any outstanding Member contributions at year-end.  The variation in the prov ision is recorded as an 
expense in the statement of financial performance.   WT/BFA/W/215 
 Page 49 
 
 
  Note 5.  Inventories 
 
Inventories 2009 2008 restated 
WTO publications and co-publications 343,195 365,676 
Non WTO publications 132,224 171,301 
Souvenirs 70,742 50,905 
Subtotal inventories (including adjustments and 
write offs) 546,161 587,883 
Adjustments 55,904 (22,042) 
Write offs (61,260) (107,031) 
Total Adjustments and write offs (5,356) (129,073) 
 
 Inventories consist of WTO publications, co -publications, other non WTO publications and 
souvenirs held for sale.  
 The adjustment corresponds to the reconciliati on between the value of the inventory in the 
financial accounts and the value of the actual physi cal inventory.  Write-offs relate to obsolete 
inventories.  The policy is to write off publications  older than five years and obsolete publications 
such as those that have been replaced by a more rece nt edition.  For publications considered obsolete, 
but less than five years old, the policy is to reduce the stock to 50 copies and write off the rest of the 
stock.  In selected cases, a small number of copies of obsolete titles more than five years old will be 
retained.   
Note 6.  Other Receivables 
 
Other receivables 2009 2008 restated 
Staff advances for salary , travel and education 
grant 2,312,858 2,235,100 
Recoverable United States taxes 2,994,063 2,882,173 
Recoverable Swiss taxes 176,537 828,526 
Various other receivabl es 339,0 54 582,324 
Total other receivables 5,822,512 6,528,123 
 
 Staff advances for salary, travel and educa tion grant are predominantly advance payments 
made for education grants represen ting CHF 2,283,271 of the total.  
 
 Staff remunerated by the Organization are ex empted from income taxes.  However, the 
United States requires its citizens and residents to file and pay tax worldwide.  When a staff member is obligated to pay income tax to the United St ates, the WTO provides advances for estimated tax 
payments and reimbursements for actual tax paymen ts and subsequently asks for a reimbursement 
from the United States Government in conformity with an Agreement between the WTO Secretariat 
and the United States of 22 December 2000.  
  The method of reimbursement applied by the United States Government is different from the 
method applied by the WTO Secretariat.  The latter has been validated by the Administrative Tribunal 
of the International Labour Organization.  The di fference in reimbursement methods results in an 
expenditure for the WTO amounting to CHF 135,802 in 2009 and CHF 71,717 in 2008.  The amount 
of CHF 2,994,063 receivable from the United States for taxes is recorded in other receivables. 
 WT/BFA/W/215 
Page 50  
 
   As an International Organization, the WTO is exempted from Swiss taxes such as value added 
tax (VAT), federal stamp duty and tax on the inte rest earned on investments.  Annually the WTO 
Secretariat files a tax reimbursement claim to the Swiss authorities.   
Note 7.  Prepayments 
 
 Prepayments are made before the reception of a good or the rendering of a service.  They correspond mainly to an advance premium paid to  the staff accident insurance company, hotel 
reservations for technical assistance seminars and s ubscription costs.  The increase in prepayments at 
the end of 2009 is mainly related to the change in the insurance c ontractual period and the seminars 
that will be held in 2010. 
 
Note 8.  Work in Progress 
 
The building project to renovate and house the entire WTO Secretariat on the current 
headquarters site was launched in 2009.  The ma jor structural changes to the existing building 
(intra-muros project) and the construction of a new office building (extra-muros project) amounting to 
CHF 60 million will be financed by an interest-free loan provided by the Swiss authorities.  In 2009, 
the first distribution from the loan in an amount of CHF 500,000 was received from the Swiss authorities to cover the costs associ ated with the architectural comp etition for the extra-muros project 
and is subsequently presented as work in progress. 
 
Note 9.  Payables 
 
Payables 2009 2008 restated 
Suppliers 3,179,388 3,796,033 
WTO staff, consultants and interns 700,971 550,963 
Other payables  179,602 294,473 
Total payables 4,059,961 4,641,469 
 
 Payables to suppliers and staff at year-end reflect amounts expensed in 2009 for which 
settlement has been effected in 2010. 
 
Note 10.  Contributions paid in advance by Members and Observers 
 
 Contributions paid in advance by Members a nd Observers consist of: 1) advance payments 
received, 2) allocations of prior year surplus agai nst Members' future contributions and 3) interest 
earned and due to Members.    
Contributions paid in advance by Members 
and Observers  2009 2008  
restated Reference 
Contributions paid in advance by Members and 
Observers 871,894 689,421 Schedule B  
Allocation of the prior year  surplus as approved by 
the General Council 2,800,000 4,000,000 WT/BFA/107 (2008) 
WT/BFA/114 (2009) 
Interest earned through the Early Payment 
Encouragement Scheme 1,511,369 2,157,796 Schedule A 
Total contributions paid in advance by 
Members and Observers 5,183,263 6,847,217   
 
 In accordance with Financial Regulation 26, the General Council agreed in December 2009 
that CHF 2,800,000 of the surplus as at 31 Dece mber 2008 be utilized to finance the 2010 budget, 
thereby reducing the Members' net contributions.  WT/BFA/W/215 
 Page 51 
 
 
   The General Council introduced a system to en courage early payment of contributions.  The 
annual interest earned on the current year's contri butions is refunded to Members on the basis of 
calculations which take into account the amount and date of payment.  The interest refund earned by a 
Member in a given year is deducted from the Member 's contribution due two years later.  The amount 
of CHF 1,511,369 at the end of 2009 is the sum of the interest earned in 2009 (CHF 183,952) and 
2008 (CHF 1,327,419).  Schedule A shows the apportionment of the interest earned by Members in 
2009 that shall be deducted from their contributions in 2011.  The decrease in interest earned in 2009 
is due to the fall in interest rat es paid on deposits held by the WTO. 
 
Note 11.  Provision for obligations outstanding as at year-end 
 
 All year-end valid outstanding commitments, in  accordance with the Financial Rules, are 
recorded as expenditure.  The counterpart is a provi sion for outstanding obligations in anticipation of 
expected payments to be made.     
 The provision for obligations outstanding at 31 December 2009 amounted to CHF 5,152,320 
with respect to the WTO Secretariat, CHF 1,167 for the Appellate Body and its Secretariat and 
CHF 3,096,058 for the Trust fund.   
Note 12.  Employee benefits 
  Three employee benefit liabilities are recorded under the accrual basis principle at the end of 
2009.  
 
Employee benefits 2009 
Education grant 1,141,600 
Home leave 1,058,200 
Untaken annual leave  1,578,900 
Total 3,778,700 
  The provision for education grants is establis hed to cover the expenditure associated with 
the first four months of the school year through D ecember that will be settled at the end of the school 
year in the following Summer.   The provision for home leave is established to cover for the liability incurred by all eligible 
staff in a given year for their home leave.  Staff eligible to home leave may return to their home 
country every other year. 
  The provision for untaken annual leave corresponds  to the leave balance due to staff at the 
end of the year.  The total estimated amount of untaken annual leave for all staff amounts to CHF 9,377,300 at the end of 2009.  The amount recorded in the 2009 financial statements as a liability reflects only the untaken annual leave fo r fixed-term employees financed by the regular 
budget with accumulated balances of more than 40 days.  The provision will be gradually established 
over time.     Other employee benefits are not yet accounted for on an accrual basis.  This is the case for the removal indemnity/cost for international staff going back to their home country, the separation grant, 
the Pension Plan liability and after-service health in surance.  The following additional information is 
available on these unrecorded employee benefits:  
• The average unit cost of the removal indemn ity/cost on the past ten years has been 
CHF 16,942.  Only 411 international staff are eligible to the removal indemnity at the WT/BFA/W/215 
Page 52  
 
  end of 2009.  Over the past ten years, 60 per cent of international staff have been 
returning to their home country.   
 
• The separation grant benefits are estimated  at CHF 2,489,431 for local staff and 
CHF 11,994,093 for international staff at the end of 2009.  These estimates are not 
actualised.  
 
• The liabilities relating to the Pension Plan a nd after-service health insurance are not yet 
estimated at the end of December 2009.  The actuarial valuation will be available in the 
2010 financial statements.  
 
Note 13.  Trust fund balance due to donors 
 
 The balance due to donors in all the Tr ust Funds entrusted to the WTO amounts to 
CHF 24,951,397 at the end of 2009.   This balance represents de ferred revenue of CHF 23,172,185 
regarding unspent voluntary contributions recei ved and contributions paid in advance of 
CHF 1,779,212.  The balance is available to fund future trust fund activities.  It can also be 
reimbursed to donors at their requests.  A detail ed list by donor and trust fund is presented in 
schedule E.    The balance due to donors has increased by CHF 4,288,718 at the end of 2009.  The change is 
explained by the following movements:   
- voluntary contributions r eceived in 2009 30,619,674 
- interest earned on investments 93,199 - expenses paid (26,909,401) - amounts reimbursed to donors  (1,293,966) - contributions paid in adva nce for 2010 activities 1,779,212
 
  4,288,718  
  In 2009, a total of CHF 1,293,966 has been reimbursed to the following donors:  
Fund Donor CHF 
Integrated Framework - PIU Switzerland 175,080   
  Denmark 183,539   
  United Kingdom 260,942 619,561 
Integrated Framework - EIF Start-up United Nations Development Programme 210,286 210,286 
Integrated Framework - EIF Additional (TIF05) United Kingdom 20,342 20,342 
Integrated Framework - EIF Additional (TIF06) Sweden 20,281 20,281 
JITAP International  Trade Centre 392,694 392,694 
6th Ministerial Conference Japan 30,802 30,802 
TOTAL     1,293,966 
 
Note 14.  Working Capital Fund 
 
 Governments acceding to the WTO shall make an advance to the Working Capital Fund 
(WCF) in accordance with the scale of contributions  applicable to the budget for the year of their 
accession.  The minimum advance to the Working Capital Fund amounts to 0.5 per cent of the principal 
of the Fund for countries or separate customs territo ries whose share of the to tal trade of Members is  WT/BFA/W/215 
 Page 53 
 
 
  0.5 per cent or less.  The interest earned on  the advances made by Members accrues to the 
Organization.      No new Members acceded to the WTO in 2009.   The interest earned on investments amounts 
of CHF 75,020 and interest earned on the current account of CHF 1,854.  
 
Working Capital Fund Statement  
 
As at 31 December  2009 (CHF) 2009 2008 restated 
ASSETS         
Cash and cash equivalents 9,879,546 9,704,080 
Receivables from Memb ers 164,7 42 213,289 
Tax receivables 26,934 76,980 
   
Total assets 10,071,222 9,994,348 
   
LIABILITIES AND CAPITAL FUND   
Advances made by Members to the WCF 4,468,180 4,468,180 
Interests earned on the WCF 5,603,042 5,526,168 
   
Total liabilities and capital fund 10,071,222  9,994,348 
 
Note 15.  Reserves 
 
 Reserves consist of the following operating funds established by the Members:  
Reserves (CHF) 
 MTOF MOF DDAGTF SEOF ROF ABOF TOTAL 
Balance 2007 0 875,885 1,000,000 439,705 1,500,000 961,554 4,777,144 
Replenishment of 
reserves:             
Allocation of surplus 8,051,716         8,051,716 
Budget allocation   600,000   330,000   735,069  1,665,069 
Utilisation of reserves      ( 558,208) (1,500,000) (1,696,622) (3,754,830) 
Balance 2008 8,051,716 1,475,885 1,000,000 211,498 0 0 10,739,099 
Replenishment of 
reserves       1,356,092   1,587,109 2,943,201 
Utilisation of reserves   (1,475,885)  (1,567,590)  (1,190,791) (4,234,266) 
Balance 2009 8,051,71 6 0 1,000,000 0 0 396,318 9,448,034 
 
• Members' Transition Operating Fund (MTOF). 
  This reserve has been created in 2008 to finance additional operating costs during the 
construction work and final installation cost s once the construction work is completed 
(WT/BFA/107).   
• Ministerial Operating Fund (MOF) 
  The Ministerial Operating Fund (MOF) has been established in 1999 (WT/BFA/44) to reduce the burden of the costs associated with a Minister ial Conference by spreading its costs over several 
years with an annual appropriation funded through the WTO Secretariat budget.  This fund has been WT/BFA/W/215 
Page 54  
 
  used to finance the 7
th Ministerial Conference held in Geneva from 30 November to 
2 December 2009.  At the end of 2009, this fund is at zero.   
• Doha Development Agenda Global Trust Fund (DDAGTF) 
 
 This reserve has been created in 2001 to be  used as a buffer account associated with the 
operations of the Doha Development Ag enda Global Trust Fund (WT/GC/M/72). 
 
• Security Enhancement Operating Fund (SEOF) 
  This reserve has been created in 2004 for the funding of a five-year Programme to enhance 
security at WTO premises.  The fund has been fu lly used and is closed at the end of 2009. 
 
• Restructuring Operating Fund (ROF) 
  This reserve has been created in 2007 to fina nce the restructuring of the Secretariat.  The 
entire balance of the fund amounting to CHF 1,500, 000 was fully deployed in accordance with the 
policy, defined in document WT/BFA/W/137.  The fund has been closed at the end of 2008.  
 
• Appellate Body Operating Fund (ABOF) 
  This reserve has been created to accommodate th e variable costs of the Appellate Body which 
are a function of the number of cases brought before the Body and excludes the fixed costs of the Appellate Body Secretariat.  Interest earned on the ba lance of the fund are part of the replenishment of 
reserves.  The fund had been fully used in 20 08, leading to a year-end balance at zero.  
 
Note 16.  Accumulated surplus 
 
The accumulated surplus at the end of 2009 is made of the 2009 surplus amounting to 
CHF 997,968 and CHF 39,020 of 2008 surplus that was not allocated by the General Council.  WT/BFA/W/215 
 Page 55 
 
 
   
 Budget * Actual* Balance 
 WT/BFA/107 2009 
Financial 
statements  
 2009 
INCOME    
Assessed contributions 187,700,000 187,700,000 0 
Miscellaneous income  1,557,600 2,470,605 913,005 
Total 189,257,600 190,170,605 913,005 
EXPENDITURE    
Expenditure  189,257,600 187,545,424 1,712,176 
Loss on foreign exchange transactions   1,174,425 (1,174,425) Write-off and adjustment for inventories  5,356 (5,356) 
Provision for contribution in arrears  447,432 (447,432) 
Total expenditure 189,257,600 189,172,637 84,963 
    
    Surplus 2009     997,968 
Surplus 2008 not allocated     39,020 
Accumulated surplus     1,036,988 
    
* excluding Trust Fund    
 
Note 17.  Contributions assessed on Members 
 
 Members' contributions are determined by the scale of assessments approved annually by the General Council.  Contributions for 2009 we re assessed on Members for the total amount of 
187,700,000 CHF (WT/BFA/107).  The share to be contributed by each Member to the annual 
operating budget of the WTO is established on the basis of that country's, or separate customs 
territory's, international trade (imports plus exports ) in relation to the international trade of all WTO 
Members.  A minimum contribution of 0.015 per cen t will be applied to those Members whose share 
in the total international trade of all WTO Members is less than 0.015 per cent.  Details of Members 
contributions are provided in schedule B.  
Note 18.  Contributions of Observers 
 
 Observers are assessed at a single rate each  year.  The 2009 assessment for an Observer 
amounted to CHF 28,155.  A total of CHF 844,650 has been collected from Observers in 2009.  Contributions from Observers are recorded as reve nue only when paid.  When an Observer becomes a 
Member, its assessed contribution, for the year in whic h membership has been granted, is pro-rated.  
Membership to the WTO can be obtained only after se ttlement of all outstanding dues as an Observer.   
Details of Observers contributions are provided in schedule C.  WT/BFA/W/215 
Page 56  
 
  Note 19.  Voluntary contributions  
 
 Revenue from voluntary contributions on Tr ust Funds is recognised up to the amount 
expensed in the period according to the accrual pr inciple.  The detail on voluntary contributions 
collected in 2009 by fund and by donor is provided in schedule F.  
 
Note 20.  Revenue from publications 
 
 Revenue from publications includes the sale of WTO publications, co-publications, other 
non-WTO publications and souvenirs through the bookshop located in the WTO Secretariat or 
through direct sales.  It also includes royalties fro m the sales of WTO publications or co-publications.  
 
Note 21.  Savings on prior year's outstanding obligations 
 
 After one year, unutilized provisions for outst anding obligations related to the regular 
budget are liquidated and recorded as revenue.  In  2009, the saving on the prior year's outstanding 
obligations amounted to CHF 428,466.   
Note 22.  Refund of prior year's expenditure 
 
The revenue generated by refund of prior year's expenditure has decreased from 
CHF 1,320,070 (2008) to CHF 308,535 (2009).  This decrease is mainly explained by the recording in 
2008 of the WTO portion of the 2006-2007 surplus of the International Trade Centre and International 
Computing Centre amounting to CHF 965,768 a nd CHF 173,893, respectively.  As these two 
organizations produce biennial statements, the po rtion of the 2008-2009 surplus/deficit will only be 
recorded in 2010.  Note 23.  Other revenue 
 
Other revenue 2009 2008 restated 
Interest on current accounts - WTO  21,294 175,171 
Interest on investments and current accounts  
Extrabudgetary funds 93,199 545,761 
Rental of meeting rooms an d office space 33,125 44,500 
Miscellaneous 120,074 11,467 
Total other revenue 267,692 776,899 
 
 The decrease in other revenue in 2009 is mainly  due to lower rates of interest available on 
investments.  Schedule F provides the details on the interest related to Trust Funds by fund and donor. 
The increase of the miscellaneous income is e xplained by the rent collected from the Executive 
Secretariat of the Enhanced Integrat ed Framework for their office space. 
 Note 24.  Budgetary and trust fund expenditure 
 
 The Statement of Financial Performance pre sents total budgetary expenditure for the WTO 
Secretariat, the Appellate Body and its Secretaria t and the Trust Funds.  For the WTO Secretariat and 
the Appellate Body and its Secretariat, details ar e provided in the budgetary report.  For the Trust 
Funds additional financial informati on is provided in schedules D to I. 
  WT/BFA/W/215 
 Page 57 
 
 
  Note 25.  Foreign currency exchange 
 
 The activities of the Organization are exposed to  foreign exchange rate fluctuations.  The 
risk is limited as contributions and staff salaries are received and paid in CHF.  The transactions denominated in foreign currencies are mainly relate d to seminars and regional trade policy courses.  
In 2009, the loss on foreign exchange transactions  amounts to CHF 1,210,366, mainly due to 
unfavourable exchange rate fluctuation with resp ect to the US dollar.  This amount includes the 
monthly revaluation/devaluation generated by the translation of the WTO bank accounts held in 
foreign currencies into CHF.  
 
Note 26.  Property plant and equipment 
 
The Organization does not own any property as at 31 December 2009.  The Centre William 
Rappard is a property of the Host State and is oc cupied free of charge by the Organization.  The 
ongoing building project will significantly change the situation in the coming years. 
Property Plant and Equipment (PPE) are not reco gnized as assets but are fully expensed at 
the time of acquisition.  For information purpo ses the historical value (at cost) of furniture, 
equipment, IT equipment and vehicles, includi ng leased equipment, held on 31 December 2009 
amounts to CHF 22,980,056.  This amount do es not include security-related equipment. 
 
Inventory Infrastructure IT Total 
Value at cost of items held at 31 Decem ber 2008 16,841,218 5,564,420 22,405,638 
Adjustments during 2009 27,962 0 27,962 
Acquisitions during 2009 947,947 983,224 1,931,171 
Disposals during 2009 985,750 398,964 1,384,714 
Value at cost of items held at 31 Decemb er 2009 16,831,377 6, 148,679 22,980,056 
 
Note 27.  Leasing agreements 
 
 The WTO had no more leasing agreements at  the end of 2009.  All leasing agreements 
existing at the start of 2008 have been terminated and no new leasing agreements have been signed.  
The Organization had the following leasing contracts:WT/BFA/W/215 
Page 58  
 
   
Leasing contract/ 
Purpose Period Contract 
value Contract 
charges Invoices 
presented Instalments 
paid Instalments due  
at year end 
SITUATION AS AT 31 DECEMBER 2009 
Contract 690482 with 
Crédit Suisse Leasing Security enhancement 
project 57 months 
01/05/2005 31/01/2010 1,609,000 86,088 544,940 1,650,000 0 
Contract 727904 with 
Crédit Suisse Leasing 
Telephone equipment 49 months 
01/12/2007 
31/12/2011 1,000,000 84,654 1,000,000 1,077,431 0 
SITUATION AS AT 31 DECEMBER 2008 
< 1 year 1 year > 
< 5years Contract 690482 with Crédit Suisse Leasing Security enhancement 
project 57 months 
01/05/2005 31/01/2010 1,609,000 86,088 347,065 1,320,000 
330,000 45,088 
Contract 727904 with 
Crédit Suisse Leasing 
Telephone equipment 49 months 
01/12/2007 
31/12/2011 1,000,000 84,654 935,052 436,862 215,931 431,862 
 
 The leasing  contract  related to the telep hone equipment has been fully settled in 2009. 
  The leasing contract related to the security enha ncement project has also been discontinued in 
2009.  The WTO Secretariat collected the amount due from the leasing company (CHF 1,026,092) 
and settled directly all remaining obligations of the project. 
 
Note 28.  International Trade Centre (ITC)  
 
 The International Trade Centre (ITC), a jo int technical cooperation agency for business 
aspects of trade development, was established in 19 67.  The ITC is jointly operated by the WTO and 
the United Nations Conference on Trade and Deve lopment (UNCTAD) and its mission is to 
contribute to sustainable development throug h technical assistance in export promotion and 
international business development.  The executive di rector of ITC, who is jointly selected by the 
WTO Director-General and the UNCTAD Secretary-Ge neral, reports to the executive heads of the 
two Organizations and is accountable to them.  The ITC governance is based on a Joint Advisory 
Group (JAG) comprised of representatives of UNC TAD Member States and representatives of WTO 
Members.  The JAG is responsible for advising on the work programme and activities of the Centre 
and reports to the UNCTAD and WTO governing bodies.  The ITC Regular Programme budget is jointly and equally funded by the WTO and the UNCTAD.  The annual contribution to the ITC budget is part of the WTO budget.  The WTO does not recognize in its financial statements its share 
of ITC's assets, liabilities, revenue and expenses.  ITC's audited biannual financial statements can be 
requested from the ITC.  WT/BFA/W/215 
 Page 59 
 
 
  VI. SCHEDULES 
 
SCHEDULE A 
 
2009 Early Payment Encouragement Scheme  
Interest to be distributed to Members in 2011  
 
Member Interest 
earned 
Albania 59
Angola 286
Antigua and Barbuda 43
Argentina 191
Armenia 31
Australia 3,237
Austria 4,062
Bahrain 154
Bangladesh 229
Barbados 27
Belgium 6,213
Belize 21
Botswana 31
Brazil 1,685
Brunei Darussalam 99
Bulgaria 360
Burkina Faso 2
Cambodia 3
Cameroon 10
Canada 8,696
Cape Verde 23
Chile 375
China 922
Colombia 32
Costa Rica 223
Croatia 267
Cuba 129
Cyprus 184
Czech Republic 1,581
Denmark 2,619
Ecuador 231
Egypt 648
Estonia 235
Fiji 39
Finland 1,804
FYROM 32Member Interest 
earned 
France 8,249
Gabon 11
Georgia 53
Germany 25,379
Greece 974
Guatemala 178
Guyana 35
Haiti 6
Hong Kong, China 8,288
Hungary 80
Iceland 133
India 519
Indonesia 1,446
Ireland 3,190
Israel 645
Italy 8,979
Jamaica 98
Japan 9,802
Jordan 164
Korea, Republic of 4,924
Kuwait 311
Kyrgyz Republic 38
Latvia 183
Lesotho 15
Liechtenstein 71
Macao, China 169
Madagascar 21
Malawi 40
Malaysia 3,324
Maldives 31
Malta 76
Mauritius 96
Mexico 4,481
Moldova 41
Mongolia 30
Morocco 338WT/BFA/W/215 
Page 60  
 
  Member Interest 
earned 
Mozambique 54
Myanmar 65
Namibia 55
Nepal 35
Netherlands 8,907
New Zealand 710
Nigeria 352
Norway 2,053
Oman 124
Pakistan 462
Panama 150
Paraguay 30
Philippines 1,127
Poland 2,473
Portugal 997
Qatar 71
Romania 531
Rwanda 42
Saint Lucia 24
Saudi Arabia 2,319
Singapore 6,412
Slovak Republic 762
Slovenia 479
Solomon Islands 35Member Interest 
earned 
South Africa 1,340
Spain 3,419
Sri Lanka 87
Suriname 35
Swaziland 20
Sweden 3,760
Switzerland 3,973
Chinese Taipei 713
Tanzania 40
Thailand 2,985
Tonga 36
Trinidad and Tobago 111
Tunisia 274
Turkey 1,522
Ukraine 467
United Arab Emirates 2,038
United Kingdom 14,808
United States of America 2,087
Uruguay 34
Venezuela 81
Viet Nam 612
Zambia 17
Zimbabwe 23
Grand Total 183,952
  
   WT/BFA/W/215
 Page 61SCHEDULE B  – Statement of Members as  at 31 December 2009  
 
 
STATEMENT OF OUTSTANDING CONTRIBUTIONS AS AT 31 DECEMBER 2009/ ETAT DES ARRIERES DE CONTRIBUTIONS 
AU 31 DECEMBRE 2009/ ESTADO DE CONTRIBUCIONES PENDIENTES AL 31 DE DICIEMBRE DE 2009  
 ADMINISTRATIVE MEASURES MESURES ADMINISTRATIVES 
MEDIDAS ADMINISTRATIVAS 
(see/voir/véase p. 5)
 2009 CURRENT YEAR SITUATION 
SITUATION DE L'ANNEE COURANTE 
SITUACIÓN DEL AÑO EN CURSO   
2010 
  
  
Swiss Francs/Francs suisses/Francos suizos CATEGORY/CATEGORIE 
/CATEGORÍA Swiss Francs/Francs suisses/Francos suizos CHF 
      
2005 2006 2007 2008 2009 TOTAL III Members / Membres / Miembros 1969- 
1988 
 1989- 
2004 
             I 
 II 
 
 IV 
INACTIVE/ INACTIVA Assessment 
Contribution Contribución Interest 
Intérêts Intereses Payments 
Paiements Pagos Outstanding 
Arriérés Pendiente Advance 
Avance 
Adelantado 
Albania/Albanie/Albania 0  0  0  0 0 0 0 0         40,414 (235) (40,179) 0   
Angola 0  0  0  0 0 0 0 0         246,158 (1,110) (245,048) 0 12,181  
Antigua and Barb uda/Antigua-et-
Barbuda/Antigua y Barbuda 0  0  0  0 0 0 0 0         27,555 (212) (27,343) 0   
Argentina/Argenti ne/Argentina 0  0  0  0 0 0 0 0         578,655 0 (578,655) 0   
Armenia/Arménie/Armenia   0  0  0 0 0 0 0         27,555 (187) (27,368) 0 - 
Australia/Australie 0  0  0  0 0 0 0 0         2,103,365 (11,940) (2,091,425) 0 - 
Austria/Autriche 0  0  0  0 0 0 0 0         2,509,342 (18,039) (2,491,303) 0 - 
Bahrain/Bahreïn 0  0  0  0 0 0 0 0         148,797 0 (148,797) 0 - 
Bangladesh 0  0  0  0 0 0 0 0         185,537 0 (185,537) 0 - 
Barbados/Barbade 0  0  0  0 0 0 0 0         27,555 (144) (27,411) 0 - 
Belgium/Belgique/Bélgica 0  0  0  0 0 0 0 0         4,708,231 (30,022) (4,678,209) 0 - 
Belize/Belice 0  0  0  0 0 0 0 0         27,555 (141) (27,414) 0 - 
Benin/Bénin 0  0  0  0 0 0 27,392 27,392         27,555 (89) (74) 27,392 - 
Bolivia/Bolivie 0  0  0  0 0 0 44,078 44,078         44,088 (10)   44,078 - 
Botswana 0  0  0  0 0 0 0 0         62,458 (291) (62,167) 0   
Brazil/Brésil/Brasil 0  0  0  0 0 0 0 0         1,647,789 (9,012) (1,638,777) 0   
Brunei Darussalam/Brunéi 
Darussalam 0  0  0  0 0 0 0 0         71,643 (467) (71,176) 0 - 
Bulgaria/Bulgarie 0  0  0  0 0 0 0 0         260,854 (1,582) (259,272) 0 - 
Burkina Faso 0  0  0  0 0 0 25,856 25,856         27,555 0 (1,699) 25,856 - 
Burundi 641,028  379,084  25,110  26,055 27,075 26,685 27,555 1,152,592       1  27,555 0   27,555 - 
Cambodia,Kingdom/Cambodge,Roy
aume du/Camboya,Reino   0  0  0 0 0 3,281 3,281         62,458 (287) (58,890) 3,281 - 
Cameroon/Cameroun/Camerún 0  0  0  0 0 0 44,652 44,652         51,436  (152) (6,632) 44,652 - 
Canada/Canadá 0  0  0  0 0 0 0 0         6,174,157  (48,760) (6,125,397) 0 - 
Cape Verde/Cap-Vert/Cabo Verde           0 313 313         27,555  0 (27,242) 313   
Central African Republic/République 
centrafricaine/República 
Centroafricana 542,793  421,563  25,110  26,055 27,075 26,685 27,555 1,096,836       1  27,555  0   27,555 - 
Chad/Tchad 813,684  394,371  25,110  26,055 27,075 26,685 27,555 1,340,535       1  27,555  0   27,555 - 
Chile/Chili 0  0  0  0 0 0 199,770 199,770         611,721  (2,640) (409,311) 199,770 - 
China, People's Republic of/Chine, 
République populaire de/ China, República Popular de   0  0  0 0 0 0 0         10,834,626  (12,443) (10,822,183) 0 - 
Colombia/Colombie 0  0  0  0 0 0 0 0         356,378  (1,747) (354,631) 0 7,276  
Congo 504,227  396,782  41,850  39,951 37,905 48,033 44,088 1,112,836       1  44,088  0   44,088 - 
Costa Rica 0  0  0  0 0 0 0 0         157,982  (1) (157,981) 0 122,146  
Côte d'Ivoire 0  308,210  103,788 104,220 108,300 110,298 113,894 848,710       1  113,894  0   113,894 - 
Croatia/Croatie/Croacia   0  0  0 0 0 0 0         306,779  (1,731) (305,048) 0 - 
Cuba 0  0  0  0 0 0 0 0         113,894  (579) (113,315) 0 - 
Cyprus/Chypre/Chipre 0  0  0  0 0 0 0 0         121,242  (840) (120,402) 0 -  
  WT/BFA/W/215 
Page 62  
STATEMENT OF OUTSTANDING CONTRIBUTIONS AS AT 31 DECEMBER 2009/ ETAT DES ARRIERES DE CONTRIBUTIONS 
AU 31 DECEMBRE 2009/ ESTADO DE CONTRIBUCIONES PENDIENTES AL 31 DE DICIEMBRE DE 2009  
 ADMINISTRATIVE MEASURES MESURES ADMINISTRATIVES 
MEDIDAS ADMINISTRATIVAS (see/voir/véase p. 5)
 2009 
CURRENT YEAR SITUATION 
SITUATION DE L'ANNEE COURANTE SITUACIÓN DEL AÑO EN CURSO   
2010 
    
Swiss Francs/Francs suisses/Francos suizos CATEGORY/CATEGORIE 
/CATEGORÍA Swiss Francs/Francs suisses/Francos suizos CHF 
      
2005 2006 2007 2008 2009 TOTAL III Members / Membres / Miembros 1969- 
1988 
 1989- 
2004 
             I 
 II 
 
 IV 
INACTIVE/ 
INACTIVA Assessment 
Contribution 
Contribución Interest 
Intérêts 
Intereses Payments 
Paiements 
Pagos Outstanding 
Arriérés 
Pendiente Advance 
Avance 
Adelantado 
Czech Republic/République tchèque/República Checa 0  0  0  0 0 0 0 0         1,276,715 (7,374) (1,269,341) 0 - 
Democratic Republic of the 
Congo/République démocratique du 
Congo/República Democrática del 
Congo 496,277  521,165  25,110  26,055 27,075 26,685 27,555 1,149,922       1  27,555 0   27,555 - 
Denmark/Danemark/Dinamarca 0  0  0  0 0 0 0 0         1,807,608 (3,328) (1,804,280) 0 - 
Djibouti 0  305,484  25,110  26,055 27,075 26,685 27,555 437,964       1  27,555 0   27,555 - 
Dominica/Dominique 0  13,551  25,110  26,055 27,075 26,685 27,555 146,031       1  27,555 0   27,555 - 
Dominican Republic/République 
dominicaine/ 
    República Dominicana 596,035  0  0  0 0 7,344 170,051 773,430         170,841 (790)   170,051 - 
Ecuador/Equateur 0  0  0  0 0 0 0 0         167,167 (1,159) (166,008) 0 2,262  
Egypt/Egypte/Egipto 0  0  0  0 0 0 0 0         455,576 (471) (455,105) 0 - 
El Salvador 0  0  0  0 0 7,243 99,050 106,293         99,198 (148)   99,050 - 
Estonia/Estonie/Estonia 0  0  0  0 0 0 0 0         161,656 (1,059) (160,597) 0 - 
European Union/Union 
Européenne/Unión Europea (a) 0  0  0  0 0 0 0 0         0 0   0 - 
Fiji/Fidji 0  0  0  0 0 0 14 14         27,555 (198) (27,343) 14 - 
Finland/Finlande/Finlandia 0  0  0  0 0 0 0 0         1,173,843 (8,499) (1,165,344) 0 - 
Former Yugoslav Republic of 
Macedonia/Ex-République 
Yougoslave de Macédoine/Ex 
República Yugoslava de Macedonia 0  0  0  0 0 0 0 0         44,088 (21) (44,067) 0 - 
France/Francia 0  0  0  0 0 0 0 0         8,663,292 (3,111) (8,660,181) 0 - 
Gabon/Gabón * 0  144,647  56,916  52,110 50,540 48,033 32,522 384,768         44,088 0 (11,566) 32,522 - 
Gambia/Gambie 590,173  283,529  25,110  26,055 27,075 26,685 27,555 1,006,182       1  27,555 0   27,555 - 
Georgia/Georgie   0  0  0 0 0 0 0         36,740 (196) (36,544) 0 - 
Germany/Allemagne/Alemania 0  0  0  0 0 0 0 0         16,169,274 (106,585) (16,062,689) 0 - 
Ghana 0  0  0  0 0 0 77,102 77,102         77,154 (52)   77,102 - 
Greece/Grèce/Grecia 0  0  0  0 0 0 0 0         887,271 (4,777) (882,494) 0 - 
Grenada/Grenade/Granada 0  0  0  0 26,039 26,685 27,555 80,279   1      27,555 0   27,555 - 
Guatemala 0  0  0  0 0 0 0 0         123,079 (771) (122,308) 0 - 
Guinea/Guinée 0  290,380  25,110  26,055 27,075 26,685 27,555 422,860       1  27,555 0   27,555 - 
Guinea-Bissau/Guinée-Bissau 0  305,484  25,110  26,055 27,075 26,685 27,555 437,964       1  27,555 0   27,555 - 
Guyana 0  0  0  0 0 0 0 0         27,555 (81) (27,474) 0 15,372  
Haiti/Haïti/Haití 0  0  0  0 0 0 0 0         27,555 (39) (27,516) 0 - 
Honduras 0  0  0  0 0 2,183 64,242 66,425         64,295 (53)   64,242 - 
Hong Kong, China/Hong Kong, 
Chine 0  0  0  0 0 0 0 0         5,228,102 (42,265) (5,185,837) 0 - 
Hungary/Hongrie/Hungría 0  0  0  0 0 0 1,060,128 1,060,128         1,115,059 (6,196) (48,735) 1,060,128 - 
Iceland/Islande/Islandia 0  0  0  0 0 0 0 0         84,502 (589) (83,913) 0 - 
India/Inde 0  0  0  0 0 0 1,520,002 1,520,002         2,283,391 (3,389) (760,000) 1,520,002 - 
Indonesia/Indonésie 0  0  0  0 0 0 0 0         1,363,054 (7,866) (1,355,188) 0 -  
   WT/BFA/W/215
 Page 63 
STATEMENT OF OUTSTANDING CONTRIBUTIONS AS AT 31 DECEMBER 2009/ ETAT DES ARRIERES DE CONTRIBUTIONS 
AU 31 DECEMBRE 2009/ ESTADO DE CONTRIBUCIONES PENDIENTES AL 31 DE DICIEMBRE DE 2009  
 ADMINISTRATIVE MEASURES MESURES ADMINISTRATIVES 
MEDIDAS ADMINISTRATIVAS (see/voir/véase p. 5)
 2009 
CURRENT YEAR SITUATION 
SITUATION DE L'ANNEE COURANTE SITUACIÓN DEL AÑO EN CURSO   
2010 
    
Swiss Francs/Francs suisses/Francos suizos CATEGORY/CATEGORIE 
/CATEGORÍA Swiss Francs/Francs suisses/Francos suizos CHF 
      
2005 2006 2007 2008 2009 TOTAL III Members / Membres / Miembros 1969- 
1988 
 1989- 
2004 
             I 
 II 
 
 IV 
INACTIVE/ 
INACTIVA Assessment 
Contribution 
Contribución Interest 
Intérêts 
Intereses Payments 
Paiements 
Pagos Outstanding 
Arriérés 
Pendiente Advance 
Avance 
Adelantado 
Ireland/Irlande/Irlanda 0  0  0  0 0 0 0 0         2,301,761 (18,047) (2,283,714) 0 - 
Israel/Israël 0  0  0  0 0 0 0 0         878,086 (5,464) (872,622) 0 566,316  
Italy/Italie/Italia 0  0  0  0 0 0 0 0         7,101,842 (49,181) (7,052,661) 0 - 
Jamaica/Jamaïque 0  0  0  0 0 0 0 0         80,828 0 (80,828) 0 - 
Japan/Japon/Japón 0  0  0  0 0 0 0 0         9,734,263 (58,954) (9,675,309) 0 - 
Jordan/Jordanie/Jordania 0  0  0  0 0 0 0 0         130,427 (565) (129,862) 0 - 
Kenya 0  0  0  0 0 33,698 82,235 115,933         82,665 (430)   82,235 - 
Korea, Republic of/Corée, 
République de/Corea, República de  0  0  0  0 0 0 0 0         4,755,993 (19,364) (4,736,629) 0 - 
Kuwait/Koweït 0  0  0  0 0 0 0 0         475,783 (724) (475,059) 0 - 
Kyrgyz Republic/République 
kirghize/República Kirguisa 0  0  0  0 0 0 0 0         27,555 (131) (27,424) 0 47,891  
Latvia/Lettonie/Letonia 0  0  0  0 0 0 0 0         124,916 (734) (124,182) 0 - 
Lesotho 0  0  0  0 0 0 0 0         27,555 (5) (27,550) 0 763  
Liechtenstein 0  0  0  0 0 0 0 0         44,088 (337) (43,751) 0 45,047  
Lithuania/Lituania   0  0  0 0 0 223,155 223,155         224,114 (959)   223,155 - 
Luxembourg/Luxemburgo 0  0  0  0 0 0 713,300 713,300         718,267 (4,967)   713,300 - 
Macao, China/Macao, Chine 0  0  0  0 0 0 0 0         137,775 (930) (136,845) 0 - 
Madagascar 0  0  0  0 0 0 1,726 1,726         27,555 (76) (25,753) 1,726 - 
Malawi 0  0  0  0 0 0 0 0         27,555 0 (27,555) 0 - 
Malaysia/Malaisie/Malasia 0  0  0  0 0 0 0 0         2,208,074 (16,103) (2,191,971) 0 - 
Maldives/Maldivas 0  0  0  0 0 0 0 0         27,555 (129) (27,426) 0 - 
Mali/Malí 0  0  0  24,181 27,073 26,684 27,555 105,493     1    27,555 0   27,555 - 
Malta/Malte 0  0  0  0 0 0 0 0         77,154 (509) (76,645) 0 - 
Mauritania/Mauritanie 683,999  421,563  25,110  26,001 27,075 26,685 27,555 1,237,988       1 27,555 0   27,555 - 
Mauritius/Maurice/Mauricio 0  0  0  0 0 0 0 0         60,621 (406) (60,215) 0 - 
Mexico/Mexique/México 0  0  0  0 0 0 0 0         3,686,859 (17,737) (3,669,122) 0 - 
Moldova/Moldova   0  0  0 0 0 0 0         29,392 (185) (29,207) 0   
Mongolia/Mongolie 0  0  0  0 0 0 0 0         27,555 (211) (27,344) 0 - 
Morocco/Maroc/Marruecos 0  0  0  0 0 0 0 0         299,431 (2,207) (297,224) 0 - 
Mozambique 0  0  0  0 0 0 0 0         36,740 (207) (36,533) 0 - 
Myanmar, Union of/Myanmar, 
Union du/Myanmar, Unión de 0  0  0  0 0 0 1,467 1,467         51,436 (4) (49,965) 1,467 - 
Namibia/Namibie 0  0  0  0 0 0 0 0         38,577 0 (38,577) 0 - 
Nepal, Kingdom of /Népal, Royaume du /Nepal, Reino de    0  0  0 0 0 0 0         29,392 (164) (29,228) 0   
Netherlands, Kingdom of/Pays-Bas, 
Royaume des/    Países Bajos, Reino 
de los 0  0  0  0 0 0 0 0         6,036,382 (33,322) (6,003,060) 0 - 
New Zealand/Nouvelle-Zélande/Nueva Zelandia 0  0  0  0 0 0 0 0         459,250 (3,338) (455,912) 0 - 
Nicaragua 0  0  0  396 37,833 37,241 38,577 114,047     1    38,577 0   38,577 - 
Niger/Níger 342,864  389,249  25,110  26,055 27,075 26,685 27,555 864,593       1 27,555 0   27,555 - 
Nigeria/Nigéria 0  0  0  0 0 0 340 340         433,532 (1) (433,191) 340 - 
Norway/Norvège/Noruega 0  0  0  0 0 0 0 0         1,589,005 (10,252) (1,578,753) 0 -  
  WT/BFA/W/215 
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STATEMENT OF OUTSTANDING CONTRIBUTIONS AS AT 31 DECEMBER 2009/ ETAT DES ARRIERES DE CONTRIBUTIONS 
AU 31 DECEMBRE 2009/ ESTADO DE CONTRIBUCIONES PENDIENTES AL 31 DE DICIEMBRE DE 2009  
 ADMINISTRATIVE MEASURES MESURES ADMINISTRATIVES 
MEDIDAS ADMINISTRATIVAS (see/voir/véase p. 5)
 2009 
CURRENT YEAR SITUATION 
SITUATION DE L'ANNEE COURANTE SITUACIÓN DEL AÑO EN CURSO   
2010 
    
Swiss Francs/Francs suisses/Francos suizos CATEGORY/CATEGORIE 
/CATEGORÍA Swiss Francs/Francs suisses/Francos suizos CHF 
      
2005 2006 2007 2008 2009 TOTAL III Members / Membres / Miembros 1969- 
1988 
 1989- 
2004 
             I 
 II 
 
 IV 
INACTIVE/ 
INACTIVA Assessment 
Contribution 
Contribución Interest 
Intérêts 
Intereses Payments 
Paiements 
Pagos Outstanding 
Arriérés 
Pendiente Advance 
Avance 
Adelantado 
Oman/Oman/Omán   0  0  0 0 0 55,796 55,796         224,114 (930) (167,388) 55,796 - 
Pakistan/Pakistán 0  0  0  0 0 0 0 0         323,312 (1,754) (321,558) 0 - 
Panama/Panamá 0  0  0  0 0 0 239 239         159,819 (332) (159,248) 239 - 
Papua New Guinea/Papouasie-
Nouvelle-Guinée/ 
    Papua Nueva Guinea 0  0  0  0 0 42,176 38,252 80,428         38,577 (325)   38,252 - 
Paraguay 0  0  0  0 0 0 66 66         62,458 0 (62,392) 66 - 
Peru/Pérou/Perú 0  0  0  0 0 222,295 249,832 472,127         249,832 0   249,832 - 
Philippines/Filipinas 0  0  0  0 0 0 0 0         806,443 (1,871) (804,572) 0 - 
Poland/Pologne/Polonia 0  0  0  0 0 0 0 0         1,662,485 (10,869) (1,651,616) 0 - 
Portugal 0  0  0  0 0 0 0 0         951,566 (1,212) (950,354) 0 - 
Qatar 0  0  0  0 0 0 0 0         288,409 0 (288,409) 0 - 
Romania/Roumanie/Rumania 0  0  0  0 0 0 0 0         523,545 (83) (523,462) 0 - 
Rwanda 0  0  0  0 0 0 0 0         27,555 (67) (27,488) 0 - 
Saint Kitts and Nevis/Saint-Kitts-et-
Nevis/  Saint Kitts y Nevis 0  0  0  0 0 0 27,373 27,373         27,555 (182)   27,373 - 
Saint Lucia/Sainte-Lucie/Santa Lucía 0  0  0  0 0 0 0 0         27,555 (145) (27,410) 0 - 
St. Vincent and the 
Grenadines/Saint-Vincent-et-les 
    Grenadines/San Vicente y las 
Granadinas   0  0  0  0 0 0 27,467 27,467         27,555 (88)   27,467 - 
Saudi Arabia/Arabie Saoudite/ 
Arabia Saudita   0  0  0 0 0 0 0         1,702,899 (9,444) (1,693,455) 0 - 
Senegal/Sénégal 0  0  0  2,652 36,031 37,359 33,066 109,108     1    33,066 0   33,066 - 
Sierra Leone/Sierra Leona 705,983  421,563  25,110  26,055 27,075 26,685 27,555 1,260,026       1 27,555 0   27,555 - 
Singapore/Singapour/Singapur 0  0  0  0 0 0 0 0         3,962,409 (29,493) (3,932,916) 0 - 
Slovak Republic/République slovaque/República Eslovaca 0  0  0  0 0 0 2,537 2,537         551,100 (2,563) (5 46,000) 2,537 - 
Slovenia/Slovénie/Eslovenia 0  0  0  0 0 0 0 0         328,823 (2,169) (326,654) 0 - 
Solomon Islands/Iles Salomon/Islas 
Salomón 0  0  0  0 0 0 0 0         27,555 (212) (27,343) 0 22,169  
South Africa/Afrique du 
Sud/Sudáfrica 0  0  0  0 0 0 0 0         971,773 (5,131) (966,642) 0 - 
Spain/Espagne/España 0  0  0  0 0 0 0 0         4,812,940 (27,491) (4,785,449) 0 - 
Sri Lanka 0  0  0  0 0 0 0 0         139,612 (218) (139,394) 0 - 
Suriname 0  0  0  0 0 0 0 0         27,555 (162) (27,393) 0 - 
Swaziland/Swazilandia 0  0  0  0 0 0 0 0         33,066 (234) (32,832) 0 - 
Sweden/Suède/Suecia 0  0  0  0 0 0 0 0         2,432,188 (17,690) (2,414,498) 0 - 
Switzerland/Suisse/Suiza 0  0  0  0 0 0 0 0         2,533,223 (18,529) (2,514,694) 0   
Chinese Taipei/Taipei Chinois/ Taipei Chino   0  0  0 0 0 0 0         3,313,948 (434) (3,313,514) 0   
Tanzania/Tanzanie/Tanzanía 0  0  0  0 0 0 1,803 1,803         51,436 (26) (49,607) 1,803 - 
Thailand/Thaïlande/Tailandia 0  0  0  0 0 0 0 0         1,903,132 (13,841) (1,889,291) 0 - 
Togo 111,427  262,529  25,110  26,055 27,075 26,685 27,555 506,436       1 27,555 0   27,555 - 
Tonga   0      0 0 0 0         27,555 0 (27,555) 0    
   WT/BFA/W/215
 Page 65 
STATEMENT OF OUTSTANDING CONTRIBUTIONS AS AT 31 DECEMBER 2009/ ETAT DES ARRIERES DE CONTRIBUTIONS 
AU 31 DECEMBRE 2009/ ESTADO DE CONTRIBUCIONES PENDIENTES AL 31 DE DICIEMBRE DE 2009  
 ADMINISTRATIVE MEASURES MESURES ADMINISTRATIVES 
MEDIDAS ADMINISTRATIVAS (see/voir/véase p. 5)
 2009 
CURRENT YEAR SITUATION 
SITUATION DE L'ANNEE COURANTE SITUACIÓN DEL AÑO EN CURSO   
2010 
    
Swiss Francs/Francs suisses/Francos suizos CATEGORY/CATEGORIE 
/CATEGORÍA Swiss Francs/Francs suisses/Francos suizos CHF 
      
2005 2006 2007 2008 2009 TOTAL III Members / Membres / Miembros 1969- 
1988 
 1989- 
2004 
             I 
 II 
 
 IV 
INACTIVE/ 
INACTIVA Assessment 
Contribution 
Contribución Interest 
Intérêts 
Intereses Payments 
Paiements 
Pagos Outstanding 
Arriérés 
Pendiente Advance 
Avance 
Adelantado 
Trinidad and Tobago/Trinité-et-
Tobago/  Trinidad y Tabago 0  0  0  0 0 0 0 0         97,361 (398) (96,963) 0 - 
Tunisia/Tunisie/Túnez 0  0  0  0 0 0 0 0         222,277 (1,226) (221,051) 0 - 
Turkey/Turquie/Turquía 0  0  0  0 0 0 0 0         1,544,917 (6,555) (1,538,362) 0 - 
Uganda/Ouganda 0  0  0  0 0 0 29,392 29,392         29,392 0   29,392 - 
Ukraine/Ukraine/Ucrania           0 0 0         626,417 0 (626,417) 0   
United Arab Emirat es/Emirats arabes 
unis/Emiratos Árabes Unidos 0  0  0  0 0 0 0 0         1,489,807 (6,506) (1,483,301) 0 - 
United Kingdom of Great Britain and 
Northern Ireland/Royaume-Uni de 
Grande-Bretagne et d'Irlande du 
Nord/Reino Unido de Gran Bretaña e 
Irlanda del Norte 0  0  0  0 0 0 0 0         9,721,404 (69,255) (9,652,149) 0 - 
United States of America/Etats-Unis d'Amérique/   Estados Unidos de América 0  0  0  0 0 0 4,953,282 4,953,282         24,773,782 (7,370) (19,813,130) 4,953,282   
Uruguay 0  0  0  0 0 0 0 0         67,969 (32) (67,937) 0 67  
Venezuela 0  0  0  0 0 0 527,428 527,428         580,492 (4,024) (49,040) 527,428 - 
Viet Nam/Viet Nam /Viet Nam   0    0 0 0 0 0         453,739 (1,984) (451,755) 0 - 
Zambia/Zambie 0  0  0  0 0 0 26,134 26,134         36,740 (212) (10,394) 26,134  - 
Zimbabwe 0  0  0  0 0 0 1,090 1,090         31,229 0 (30,139) 1,090 - 
Sub-Total/Total partiel/Total parcial 6,028,490 5,259,154  528,984  562,171 675,696  996,177  10,974,317  25,024,989 0 1 3  15 183,700,000 (830,378) (171,895,305) 10,974,317 841,490  
                    
Former Contracting Parties to GATT 1947 which are not WTO Members/ Anciennes parties contractantes au GATT de 1947 qui ne sont p as Membres de l'OMC/Antiguas Partes Contratantes del GATT de 1947 que no son Miembros de la OMC 
Yugoslavia/Yougoslavie 0 830,439        830,439                 - 
Sub-Total/Total partiel/Total parcial 0 830,439        830,439 0 0 0  0 0 0 0 0 0  
                 
GRAND TOTAL / TOTAL 
GENERAL 6,028,490 6,089,593  528,984  562,171 675,696  996,177  10,974,317  25,855,428 0 1 3  15 183,700,000  (830,378) (171,89 5,305) 10,974,317  841,490  
 
  
  WT/BFA/W/215 
Page 66 SCHEDULE C 
 
Observers Statement of Outstanding Contributions  
as at 31 December 2009  
 
STATEMENT OF OUTSTANDING CONTRIBU TIONS AS AT 31 DECEMBER 2009/ ETAT DES ARRIERES DE CONTRIBUTIONS 
AU 31 DECEMBRE 2009/ ESTADO DE CONTRIBUCI ONES PENDIENTES AL 31 DE DICIEMBRE DE 2009 
  2009 
CURRENT YEAR SITUATION 
SITUATION DE L'ANNEE COURANTE 
SITUACIÓN DEL AÑO EN CURSO 2010 
Swiss Francs/Francs suisses/Francos suizos CHF 
 1989-            Assessment Payments Outstanding Advance 
 2004  2005  2006  2007  2008  2009  TOTAL Contribution Paiements Arriérés Avance 
Observers / Observateurs / Observadores        Contribución Pagos Pendiente Adelantado 
Afghanistan  0 0 0 0 0 0 0 28,155 (28,155) 0   
Angola   0 0 0 0 0 28,155 28,155 28,155   28,155   
Andorra /Andorre /Andorra  0 0 0 0 0 0 0 28,155 (28,155) 0   
Azerbaijan /Azerbaïdjan /Azerbaiyán  0 0 0 0 0 0 0 28,155 (28,155) 0   
Bahamas / Bahamas / Bahamas  0 0 0 0 0 0 0 28,155 (28,155) 0 4,029  
Belarus /Bélarus / Belarús  0 0 0 0 0 0 0 28,155 (28,155) 0   
Bhutan /Bhoutan /Bhután  0 0 0 0 0 20 20 28,155 (28,135) 20   
Bosnia and Herzegovina /Bosnie-He rzégovine /Bosnia y Herzegovina  0 0 0 0 0 0 0 28,155 (28,155) 0   
Comoros  0  0 0 0 21,303 21,303 28,155 (6,852) 21,303   
Equatorial Guinea / Equatorial Guinea / Guinea Ecuatorial  0 0 0 27,075 26,685 28,155 81,915 28,155   28,155   
Ethiopia /Éthiopie /Etiopía  0 0 0 0 0 0 0 28,155 (28,155) 0   
Holy See /Sain t-Siège /Santa Sede  0 0 0 0 0 0 0 28,155 (28,155) 0   
Iran/Iran/Irán  0 0 0 0 0 0 0 28,155 (28,155) 0   
Iraq/Iraq/Iraq  0 0 0 0 0 0 0 28,155 (28,155) 0   
Kazakhstan /Kazakhstan /Kazajstán  0 0 0 0 0 0 0 28,155 (28,155) 0   
Lao People's Democratic Republic /Répub lique démocratique populaire Lao /  
República Democrática Popular Lao  0 0 0 0 26,685 28,155 54,840 28,155   28,155   
Lebanon /Liban /Líbano  0 0 0 0 0 0 0 28,155 (28,155) 0   
Liberia/Libéria/Liberia  0   1,038 26,685 28,155 55,878 28,155   28,155   
Libyan Arab Jamahiriya/Jamahiriya Arabe Libyenne/Jamahiriya Arabe Libia  0 0 0 0 0 12,897 12,897 28,155 (15,258) 12,897   
Montenegro (Republic of)/Montenegro (Ré publique de) / Montenegro (Republica de)  0 0 0 0 0 0 0 28,155 (28,155) 0   
Russian Federation /Fédération de Russie /Federación de Rusia  0 0 0 0 0 0 0 28,155 (28,155) 0   
Samoa /Samoa /Samoa  0 0 0 0 0 0 0 28,155 (28,155) 0   
Sao Tome and Principe /Sao Tomé-et- Principe /Santo Tomé y Príncipe 86,329 25,110 26,055 27,075 26,685 28,155 219,409 28,155   28,155   
Serbia (Republic of) /Serbia (République de) / Serbia (Republica de)  0 0 0 0 0 0 0 28,155 (28,155) 0   
Seychelles /Seychelles /Seychelles 0 0 0 0 0 0 0 28,155 (28,155) 0   
Sudan /Soudan /Sudán 146,871 25,110 26,055 27,075 26,685 28,155 279,951 28,155   28,155   
Tajikistan /Tadjikistan /Tayikistán  0 0 0 0 0 0 0 28,155 (28,155) 0 26,375 
Uzbekistan /Ouzbékistan /Uzbekistán  0 0 0 0 0 7,038 7,038 28,155 (21,117) 7,038   
Vanuatu /Vanuatu /Vanuatu 142,222 25,110 26,055 27,075 26,685 28,155 275,302 28,155   28,155   
Yemen /Yémen /Yemen  0 0 0 0 0 0 0 28,155 (28,155) 0   
GRAND TOTAL / TOTAL GENERAL 375,422 75,330 78,165 109,338 160,110 238,343 1,036,708 844,650 (606,307) 238,343 30,404  
  WT/BFA/W/215 
 Page 67 
 
 
  SCHEDULE D 
 
WORLD TRADE ORGANIZATION  
 
Statement of Financial Position – Trust Fund  
 
 
AS AT 31 DECEMBER 2009 (CHF)   
 2009 2008 
restated 
ASSETS   
   
Current assets   
Cash held in General Fund and cash equivalents 27,734,341 24,367,570 
Receivables from   
    Staff - Education grant advances 0 50,032 
    Staff -Travel advances 4,267 7,303     Implementing Partners 149,010 419,720 
    Staff -SSA 900 0 
    Miscellaneous  3,716 4,515 Prepayments 155,222 26,983 
Total assets 28,047,456 24,876,123 
   
LIABILITIES   
   
Current Liabilities   
Provision for obligation outstanding at year end 3,096,058 4,213,444 
Trust fund balance due to donors 24,951,397 20,662,679 
Total liabilities 28,047,456 24,876,123 
 
 
 
  WT/BFA/W/215 
Page 68  
 
  SCHEDULE E
  
 
WORLD TRADE ORGANIZATION  
 
Statement of Financial Performance – Trust Fund  
 
 
AS AT 31 DECEMBER 2009 (CHF) 2009 2008 restated 
REVENUE   
Operating Revenue   
Voluntary contributions 26,816,202 25,513,749 
Contribution reimbursements 0 0 
Interest on investment 93,199 545,651 Interest on current account 0 110 
PSF revenue - Overheads 0 0 
Overheads shared with partners 0 0 
Total Operating Revenue 26,909,401 26,059,510 
   
   
EXPENSES   
Operating Expenses   Staff costs - Work years 6,600,228 5,974,758 
Staff costs - Temporary assistance 1,916,469 2,289,959 
Consultants 512,944 958,854 Internships 1,093,835 807,894 
Telecommunications and postal charges 377,107 335,329 
Rental 66,015 0 
Supplies - Office, Computing, Reproduction 243,692 174,263 
Maintenance and security 41,059 0 Insurance 46,768 52,287 
Miscellaneous - Administrative charges 12,531 4,619 
Missions 26,723 0 Training activities - Conference rooms 248,931 256,056 
Training activities - Air fares 6,376,765 5,880,759 
Training activities - Subsistence allowances 3,807,257 3,248,786 Training activities - Hotels 2,561,437 2,206,730 
Training activities - Miscellaneous 603,238 351,697 
Sponsoring - Implementing partners 1,848,791 3,016,172 Miscellaneous - Other 57,778 51,195 
Overhead charges 0 0 
Overheads shared with partners 431,993 482,269 
TOTAL 26,873,561 26,091,626 
Profit/Loss on exchange 35,840 (32,116) 
   
Total Operating Expenses 26,909,401 26,059,510 
Result 0 0 
 26,023,670 26,091,626 
 
The result of the financial performance on Tr ust Funds is brought to zero as revenue is 
recognised up to the amount of expenses recognised dur ing the year.  All unspent balances are due to 
donors.   
 
  WT/BFA/W/215 
 Page 69 
 
 
  SCHEDULE F 
 
WORLD TRADE ORGANIZATION 
 
Voluntary Contributions Received in 2009 per donor and by fund  
 
Funds 
Donors TDDA TIFES TIMM TMI 07 TTFHR TTFNA TTFNG TWB TOTAL 
Australia 1,525,650        653,850  2,179,500  
Austria 302,480               302,480 
Canada 456,121             182,448 638,570 
China 211,000               211,000 
Denmark 616,746             616,746 1,233,492 
European Union 1,518,550     107,516   303,800 19,747 375,900 2,325,513 
Finland 1,534,000     75,450       613,600 2,223,050 
France 2,250,500   754,500           3,005,000 
Germany 1,509,500             227,700 1,737,200 
Ireland 1,357,200   301,600         301,600 1,960,400 
Japan 474,637             303,143 777,780 
Korea (Republic of) 357,000               357,000 
Liechtenstein 40,000               40,000 
Luxembourg 754,000               754,000 
Netherlands 1,472,990             500,000 1,972,990 
Norway 1,710,278     362,450   257,732 266,477   2,596,937 
Spain 533,750               533,750 
Sweden 2,026,384     294,762       1,007,839 3,328,985 
Switzerland       40,000       700,000 740,000 
Taipei (Chinese)       21,100         21,100 
United Kingdom         48,573 81,900     130,473 
United States 1,026,109             364,350 1,390,459 
UNOPS   2,159,995             2,159,995 
Total 19,676,895 2,159,995 1,056,10 0901,278 48,573 643,432 286, 224 5,847,176 30,619,674
          
TDDA9 Doha Development Agenda Global Trust Fund     
TIFES Enhanced Integrated Framework - Executive Secretariat    
TIMM1 Mission Internship Programme       
TMI07 7th Ministerial Conference - LDCs      
TTFHR Trade Facilitation - Human Resources      
TTFNA Trade Facilitation - National Needs Assessments     
TTFNG Trade Facilitation - Negotiating Group      
TWB STDF Standards and Trade Development Facility     
  
  WT/BFA/W/215 
Page 70 SCHEDULE G- WORLD TRADE ORGANIZATION - TRUST FUND  
Balance due to donor s as 31 December 2009  
 
 TDDA TIFES TIF TIMM IE EPSF TMI 07 TNL TTFHR TTFNA TTFNG TWB TOTAL 
Donors                           
Australia 816,128.91           4,824.03         426,151.42 1,247,104.36 
Austria 196,536.02           12,841.70           209,377.72 
Canada 282,072.90           52,781.70         212,839.44 547,694.04 
China 117,764.79                       117,764.79 
Denmark 337,564.88     150,586.00     84,534.32     128,388.95   916,213.53 1,617,287.68 
Estonia 28,932.06                       28,932.06 
European Union 1,509,000.00                   241,280.00   1,750,280.00 
Finland 863,592.47           44,162.41         448,955.53 1,356,710.41 
France 923,036.05     551,185.00                 1,474,221.05 
Germany 994,866.18                     303,443.38 1,298,309.56 
Iceland             8,234.00           8,234.00 
Ireland 856,614.72     547,370.00     28,524.32     71,813.72   347,618.07 1,851,940.83 
Italy                       73,370.89 73,370.89 
Japan 38,101.80                     197,550.16 235,651.96 
Korea (Republic of) 320,175.98                       320,175.98 
Liechtenstein 228,144.53                       228,144.53 
Luxembourg 465,963.98           3,114.66           469,078.64 
Netherlands 928,355.83             486,382.44       741,632.56 2,156,370.83 
Norway 1,153,306.56           212,241.07     231,790.22 126,079.79 87,143.46 1,810,561.10 
Romania 21,051.41                       21,051.41 
Spain 55,447.06                 24,909.78     80,356.84 
Sweden 1,450,899.29           340,372.67     104,703.75   1,059,562.31 2,955,538.02 
Switzerland 128,426.33           29,071.38     58,076.99   516,437.86 732,012.56 
Taipei (Chinese)             25,835.25     18,262.68     44,097.93 
United Kingdom 41,685.42           61,857.40   30,109.78 79,049.07 265,757.14 497,498.58 975,957.39 
United States 649,261.65                     315,540.30 964,801.95 
Organizations:                           
UNDP     129,092.35                   129,092.35 
UNOPS   979,623.95                     979,623.95 
World Bank Institute                       20,947.33 20,947.33 
Others:                           
Bureau Veritas International Ltd.         17,676.58               17,676.58 
Cotecna International Ltd.         17,582.98               17,582.98 
Inchcape Testing Services Int'l Ldt.         17,676.56               17,676.56 
Inspectorate Griffith Ltd.         17,677.89               17,677.89 
Société Générale de Surveillance S.A.         17,516.55               17,516.55 
WTO Members           1,158,576.75             1,158,576.75 
Total 12,406,928.82 979,623.95 129,092.35 1,249,141.00 88,130.56 1,158,576.75 908,394.91 486,382.44 30,109.78 716,995.16 633,11 6.93 6,164,904.82 24,951,397.47 
 
TDDA Doha Development Agenda Global Trust Fund  TMI07 7th Ministerial Conference - LDCs  TNL   Trainee Programme  IE   Preshipment Inspection – Deposit Account  
TTFNG  Trade Facilitation – Negotiating Group  TWB  Standards and Trade Development Facility  TIMM   Mission Internship Programme  TTNA  Trade Facilitation - National Needs  Assessments  
TIFES Enhanced Integrated Framework - Executive 
 Secretariat  TIF    Integrated Framework - Outreach Activities  TTFHR Trade Facilitation - Human    Resources   
     
.  WT/BFA/W/215 
 Page 71 
 
 
  SCHEDULE H 
 
WORLD TRADE ORGANIZATION - TRUST FUND 
 
Interest Earned in 2009  
 
 TDDA TIFES TIF TIMM TMI 07 TNL TTFHR TTFNA TTFNG TWB TOTAL 
Australia 3,149       15         1,284 4,448 
Austria 773       40           813 
Canada 1,411       164         1,027 2,602 
China 342                   342 
Czech Republic 117                   117 
Denmark 1,123     678 263     907   3,751 6,722 
European Union 1,888       44     1,970 24 1,128 5,054 
Finland 2,855       31         1,132 4,018 
France 3,745     239             3,984 
Germany 4,272                 1,101 5,373 
Hong Kong, China 89                   89 
Iceland         26           26 
Ireland 2,081     1,552 89     507   898 5,127 
Italy 223                 405 628 
Japan 1,261                 556 1,817 
Korea(Republic of) 631                   631 
Latvia 53                   53 
Liechtenstein 80                   80 
Luxembourg 1,079       10           1,089 
Netherlands 3,900         2,963       3,296 10,159 
New Zealand 76                   76 
Norway 5,553       305     1,330 35 481 7,704 
Romania 123                   123 
Slovak Republic 56                   56 
Spain 633             569     1,202 
Sweden 7,595       670     740   2,407 11,412 
Switzerland 752       45     410   461 1,668 
Taipei (Chinese)         65     129     194 
Turkey 47                   47 
UNDP     705               705 
United Kingdom 244       192   222 511 1229 2745 5,143 
United States 2,028                 1,030 3,058 
UNOPS     8,522                 8,522 
World Bank 
Institute                   116 116 
Total 46,179 8,522 705 2,469 1,959 2,963 222 7,073 1,288 21,818 93,199 
 
 
TDDA  Doha Development Agenda Globa l Trust Fund  TNL Trainee Programme 
TIFES Enhanced Integrated Framework – Executive S ecretariat TTFHR Trade Facilitation - Human Resources 
TIF  Integrated Framework - Outreach Activities  TTFNA Trade Facilitation - National Needs Assessments 
TIMM Mission Internship Programme  TTF NG Trade Facilitation - Negotiating Group 
TMI07 7th Ministerial Conference - LDCs  TWB  Standards and Trade Development Facility 
 WT/BFA/W/215 
Page 72  
 
  SCHEDULE I 
 
WORLD TRADE ORGANIZATION - TRUST FUND 
 
Program Support Fund Revenue  
 
Fund Actual 
expenditure Overheads 
CHF 
13% of 
actual 
expenses Total 
Actual 
expenditure 
          
Doha Development Agenda Global Trust Fund   16,279,214  2,116,298 18,395,512 
Preservation and Enhanced Dissemination of GATT and WTO Documents 
(TDOCS) 113,163  14,711 127,874 
SPS Measures  Related Activities  (TFR)   74,987  9,748 84,735 
Integrated Framework - Outreach Activ ities (TIF)   7,88 2  1,025 8,906 
Integrated Framewok   (4,171) (542) (4,713) 
Enhanced Integrated Framework - Executive Secretariat   1,052,117  136,775 1,188,893 
Mission Internship Programme   408,238  53,071 461,309 
7th Ministerial Conference - LDCs   665,276  86,486 751,762 
Netherlands Trainee Programme   565,921  73,570 639,491 
Trade Facilitation National Needs Assessments – Huma n Resources (TTFHR)   90,546  11,771 102,317 
Trade Facilitation National Needs Assessments Trus t Fund (TTFNA)   878,180  114,163 992,344 
Trade Facilitation - LDCs   403,730  52,485 456,215 
Standards and Trade Development Facility (TWB)   3,265,130  424,467 3,689,597 
Other extra budgetary funds IE - Preshipment inspection (30)   (30) 
Other extra budgetary funds: Program support fund 2,677,224    2,677,224 
Total  26,477,408  3,094,028 29,571,436 
 
Overheads shared with other organizations Retrocession amount 
STDF - ITC   33,009 
STDF - FAO   67,403 
STDF - World Bank 37,914 
STDF - IICA   2,071 
DDAGTF - Pacific Island Forum Secretariat 8,726 
DDAGTF - ESCAP 19,939 
DDAGTF - University of Singapore 80,791 
DDAGTF - University of Benin 68,719 
DDAGTF - University of Colombia 59,104 
DDAGTF - University of Swaziland 54,502 
DDAGTF - UNECA (185) 
Total Retrocession 431,993 
Total Expenses 26,909,401 
Net Income - Programme Support Fund (Overhead charges - 
Retrocession) 2,662,035 
 
 
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