RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/BFA/107 
8 December 2008 
 (08-6053) 
Committee on Budget, Finance and Administration  
  
REPORT OF THE MEETINGS HELD ON 17, 25 NOVEMBER, 1 AND 5 DECEMBER 2008 
 
1. The WTO Committee on Budget, Finance and Administration met on 17, 25 November, 1 and 
5 December under the chairmanship of Mr.  Henning Stirø of Norway.  The terms of reference and 
composition of the Committee are set out in documen t WT/L/44/Rev.1.  The agendas contained in 
documents WTO/AIR/3276, and WTO/ AIR/3276/Rev.1 were adopted.  
I. ADMINISTRATIVE UP-DATES AND PROGRESS REPORTS AS AT 
31 OCTOBER 2008 
A. C
ASH SITUATION AND STATEMENT OF OUTSTANDING CONTRIBUTIONS – PROGRESS REPORT  
B. CONTRIBUTIONS OF OBSERVER COUNTRIES TOWARDS THE COST OF SERVICES PROVIDED BY 
THE SECRETARIAT –  PROGRESS REPORT  
2. A member of the Secretariat presented the cash situation, the statement of outstanding 
contributions from Members as at 31 October 2008 a nd a statement regarding the contributions of 
Observer countries towards the cost of services provide d by the Secretariat.  As at the reporting date, 
the total of funds available (WTO and extra-budgeta ry funds) stood at CHF 49 million.  Contributions 
received from Members amounted to CHF 141 million for the current year and CHF 10 million for prior years, while those from Observers amounted  to CHF 344,000 for the current year and 
CHF 104,000 for prior years.  The Working Capital Fund stood at CHF 9.9 million as at 
31 October 2008.  The Secretariat pointed out that seven Members (C ape Verde, Chad, the 
Democratic Republic of the Congo, Djibouti, Guin ea-Bissau, Niger and Tonga) still had outstanding 
advances to the Working Capital Fund amounting to CHF 222,000 as at 31 October 2008.  Five of the 
seven Members belonged to Category IV (Inactive Members).  
C. H
UMAN RESOURCES MATTERS  
3. A member of the Secretariat introduced document CRP(08)27 and explained that two 
workshops had been developed in order to enhan ce the performance management of the Secretariat: 
(i) a workshop for divisional directors and their respective DDGs to establish divisional objectives and 
priorities and (ii) a subsequent workshop with each director and their managers to explore individual 
objectives and priorities for each staff member for 2009.   In addition, a supervisor skills workshop as 
well as customized team-based events and coaching support for newly appointe d supervisors had been 
conducted.  Members were also informed that an an alysis of the feedback of some learning activities 
was being undertaken. 
4. An up-date on temporary staff positions financed by the regular budget as well as by extra-
budgetary funds was provided. 
D. PENSION MATTERS  
5. A progress report (document CRP(08)28) was presented by the Secretary of the WTO Pension 
Plan who informed the Members that, in view of the current market turmoil and the impending review WT/BFA/107 
Page 2  
 
  of the investment strategy, the Management Board had decided not to engage in the transition to a 
different global equity manager at the present time. 
E. S
TATUS OF EXTRA -BUDGETARY ACTIVITIES : 
i) Technical Assistance Activity as at 31 October 2008; 
ii) Doha Development Agenda Global Trust Fund. 
6. Another member of the Secretariat presented documents CRP(08)29 and CRP(08)30 and 
informed the Committee that, as at 31 October 2008, total expenses and commitments recorded in the 
DDAGTF amounted to CHF 19.6 million, whereas funds made available for the implementation of the 
2008 Technical Assistance Plan amounted to CHF 23 milli on.  It was further pointed out that, in order 
to be able to start the implementation of the 2009 Plan, another CHF 6 million, i.e. 25 per cent of the 
target amount, were still needed to be received.  Therefore, the Secretariat urged Members to pledge 
and pay contributions before the end of the year. 
F. BUILDING PROJECT UPDATE  
7. A member of the Secretariat in formed the Committee that the mo ve to the premises at CDM 
(Chemin des Mines) was in full swing.  The data centre was already operational and the printing shop 
was being installed.  Some 200 other staff were being moved from the CWR and the premises at Rue 
Rothschild in the following three weeks.  Subsequently, light renovation in the vacated space would 
start, with full renovation commencing in February at  the latest.  The installation of the technical 
service shafts would be completed by December. 
8. It was added that the work on the intra-muros pr oject, with a focus on the roof solution in the 
North courtyard and the layout of the conference rooms in the South courtyard, was continuing. 
9. With respect to the architectural competition, it was indicated that the call for candidates had 
been closed on 31 October 2008, with some 200 candida tures from a wide range of countries received.  
The design proposals had to be submitted by 19 December 2008 and would be examined by the jury in the second half of January 2009.  The designs w ould be on public display in the International 
Conference Centre. 
10. The Committee took note of the various reports. 
II. ITC MID-TERM REVIEW BIENNIUM 2008-2009 
11. The Executive Director of the ITC addressed the CBFA and thanked the Committee for the 
continuing support extended by the Organization.  The Committee was informed that the ITC was 
undergoing a change management process and that ma jor milestones had been passed by transforming 
the organization and aligning the structure to fi ve new business lines and strategic objectives.  In 
addition, the first internal Operational Plan for 2008 had been developed as well as a 4-year Strategic 
Plan covering 2009-2012.  Furthermore, a new l ogo and brand image had been launched in June 2008 
and a process of consolidating messages for a clear  focus on Export Impact for Good across all of its 
activities had started.  A new Evaluation Policy and a series of guidelines have been accepted by ITC, 
significantly raising the standards for the conduct of evaluations and the quality of  evaluation 
recommendations and responses. 
12. With respect to the biennium budget 2008-2009, the Executive Director of the ITC recalled 
that the budget of the ITC was equally shared  between the WTO and the United Nations.  In 
December 2007, the General Assembly had deci ded to reduce non-staff costs of the UN-budget,  WT/BFA/107 
 Page 3 
 
 
  including ITC, by 2 per cent.  In addition, one P-4 RBM and Evaluation post had not been approved, 
thereby reducing the WTO share for 2008 by CHF 336,200.  An estimated expenditure for the year 2008 of CHF 32.685 million was anticipated, equivalent to an implementation rate of 
95.9 per cent.  With respect to 2009, the budget had been revised in accordance  with the lower amount 
approved for 2008-2009 by the UN, equivalent to a reduction for the WTO of CHF 470,200. 
13. The Committee recommends to  the General Council that the revised budget for 2009 of 
the International Trade Centre UNCTAD/WTO be approved in the amount of CHF 34,069,800.  
With miscellaneous income being estimated at CHF 350,000, the amount to be provided to the 
Centre in the 2009 budget of the WTO represents CHF 16,859,900.  
III. REVISION TO THE 2009 B UDGET – PROPOSALS BY THE DIRECTOR -GENERAL 
14. A member of the Secretariat introduced the Mid-Term Review for the Biennium 2008-2009 
(WT/BFA/SPEC/185) and informed the Committee that for the year 2008, the Secretariat anticipated 
savings of some CHF 5.6 million with an execution rate of 97 per cent.  These savings were mainly 
realised under (i) staff costs (CHF 3 million), prim arily due to the positive impact of a lower salary 
adjustment at 1.3 per cent instead of the anticip ated 2 per cent and delays in filling vacant posts, 
(ii) administrative costs (CHF 1.3 million) du e to renegotiated communication expenditure and 
cleaning services and a reduction in permanent equipm ent procurement.  Other reductions pertained to 
lower expenditure on dispute settle ment panels and trade policy courses as well as ITC due to the 
approval of a lower than proposed ITC budget by the UN. 
15. However, it was pointed out that, taking into account the exceptional expenditures engaged in 
the renovation and relocation (CHF  3.4 million) and during the horizontal process of the Trade 
Negotiations Committee that took place from 21 to 30 July 2008 (CHF 1.4 million), the Secretariat 
anticipated the 2008 budget to be balanced at the end of the year.   
16. With respect to the budget revision for 2009,  Members were informed that a reduction of 
CHF 1.5 million was proposed with respect to the original budget proposal for 2009.  This reduction 
concerned mainly the WTO Secretariat.  The budge t is revised in 5 of the 13 budget sections.  The 
biggest reduction (CHF 1.6 million) was found under 'Work Years', due to lo wer salary adjustments 
in 2008 as originally anticipated (1.3 versus 2 pe r cent), staff profile adjustments and savings of 
2 director posts as a result of the Secretariat Version.3 exercise.  'Temporary Assistance' had been slightly revised upwards (+CHF 0.5 million) in order to maintain the temporary assistance level 
of 2008.  This amount included the development of a classification system as a consequence of 
Secretariat Version.3, an online library informati on system in order to allow access to information 
during the renovation, and consultancy fees for th e joint study on the WTO/UNEP project on trade 
and climate change.  Another increase of CHF 0. 5 million under 'Building Facilities' related to the 
rental of additional office space at CDM.  It was added that a reduction of CHF 0.6 million was included under 'Various' with respect to the su rrender of the 2009 appropriation to the Ministerial 
Operating Fund as it was currently sufficiently fu nded.  Another reduction of 0.5 million was found 
under ITC, due to a decision of the UN. 
17. Members agreed with the Director-General's proposal for the revision of the 2009 budget. 
18. The Committee, having examined the propo sed revision to the 2009 budget as presented 
by the Director-General (WT/BFA/SPEC/185), subm its to the General Council for consideration 
and approval the following draft resolution  on the expenditure of the World Trade 
Organization in 2009 and the ways and means to meet such expenditure . WT/BFA/107 
Page 4  
 
   
DRAFT RESOLUTION ON THE REVISED EXPENDITURE OF THE
 
WORLD TRADE ORGANIZATION IN 2009 AND THE WAYS  
AND MEANS TO MEET SUCH EXPENDITURE  
 
 
The General Council,  HAVING CONSIDERED,  
 The estimates of expenditure of the Secret ariat of the World Trade Organization for 2009 
(CHF 183,744,100) and for the Appellate Body and its Secretariat for 2009 (CHF 5,513,500) 
amounting to a total of CHF 189,257,600 as set fort h in the schedules I, II and III annexed to this 
Resolution.  
RESOLVE that, 
 1. The financing of the amount of CHF 189,257,600 with regard to the Secretariat of the WTO and the Appellate Body and its Secretaria t referred to above shall be as follows: 
(a) by a partial use of the Surplus 2007 in the amount of CHF 4,000,000 (Schedule II);  
(b) by contributions from Members, on the basis of a minimum contribution of 
0.015 per cent, in the amount of CH F 183,700,000 (Schedule II);  and 
(c) by miscellaneous income estimated at CHF 1,557,600 (Schedule III). 
 
2. The contributions of the Members shall be ass essed in accordance with the attached scale of 
contributions.  Contributions from Members in resp ect of the 2009 budget are considered as due and 
payable in full as at 1 January 2009.  WT/BFA/107 
 Page 5 
 
 
  SCHEDULE I – A 
 
2009 CONSOLIDATED  REVISED BUDGET FOR THE WTO SECRETARIAT AND THE APPELLATE 
BODY AND ITS SECRETARIAT  
(in Swiss francs)  
 
P
a
r
t Section Line Original  
Approved 
2009 
Budget Revised 
2009 
Budget 
Proposal CHF 
Difference %  
Difference 
A Sect  1 Work Years    
  (a) Salary 88,503,500 86,811,900 (1,691,600) (1.91)
    (b) Pension 17,934,000 17,639,300 (294,700) (1.64)
    (c) Common Staff Cost s 16,588,300 16,986,000 397,700  2.40
  Sub-total   123,025,800 121,437,200 (1,588,600) (1.29)
  Sect  2 Temporary Assistan ce  14,393,100 14,975,500 582,400  4.05
B Sect  3 Communications    
  (a) Telecommunications 506,500 506,500 0  0.00
    (b) Postal Charges 1,305,000 1,305,000 0  0.00
  Sub-total   1,811,500 1,811,500 0  0.00
  Sect  4 Building Facilities    
  (a) Rental 55,000 609,000 554,000  1 007.27
    (b) Utilities 1,876,000 1,876,000 0  0.00
    (c) Maintenance and Insu rance 1,211,000 1,211,000 0  0.00
  Sub-total   3,142,000 3,696,000 554,000  17.63
  Sect  5 Permanent Equipment  2,198,000 2,198,000 0  0.00
  Sect  6 Expendable  1,305,000 1,305,000 0  0.00
  Sect  7 Contractual Services    
  (a) Reproduction 1,425,000 1,425,000 0  0.00
    (b) Office Automati on 3,756,000 3,756,000 0  0.00
    (c) Other 282,000 282,000 0  0.00
    (d) Security Outsourcing 3,787,000 3,787,000 0  0.00
  Sub-total   9,250,000 9,250,000 0  0.00
C Sect  8 Staff Overheads    
  (a) Training 1,775,000 1,775,000 0  0.00
    (b) Insurance 2,622,500 2,622,500 0  0.00
    (c) Joint Services 204,000 204,000 0  0.00
    (d) Miscellaneous 32,000 32,000 0  0.00
  Sub-total   4,633,500 4,633,500 0  0.00
  Sect  9 Missions    
  (a) Missions Official 1,533,000 1,533,000 0  0.00
    (b) Missions Technica l 1,406,000 1,406,000 0  0.00
  Sub-total   2,939,000 2,939,000 0  0.00
  Sect 10 Trade Policy Courses 3,823,600 3,823,600 0  0.00
  Sub-total   3,823,600 3,823,600 0  0.00
  Sect 11 Various    
  (a) Representation and Ho spitality 299,000 299,000 0  0.00
    (b) Dispute Settlement Pa nels 1,247,000 1,247,000 0  0.00
    (c) Experts 50,000 50,000 0  0.00
    (d) Appellate Body Members 789,700 789,700 0  0.00
    (e) Library 700,000 700,000 0  0.00
    (f) Publications 790,000 790,000 0  0.00
    (g) Public Informati on Activities 270,000 270,000 0  0.00
    (h) External Auditors 40,000 40,000 0  0.00
    (i) Ministerial Operating Fund 600,000 0 (600,000) (100.00)
    (j) ISO 57,000 57,000 0  0.00
    (k) Other 80,000 80,000 0  0.00
    (l) Appellate Body Operat ing Fund 1,575,700 1,575,700 0  0.00
    (m) Security Enhancem ent Programme 330,000 330,000 0  0.00
  Sub-total   6,828,400 6,228,400 (600,000) (8.79)
  Sect 12 Unforeseen  100,000 100,000 0  0.00
D Sect 13 ITC  17,330,100 16,859,900 (470,200) (2.71)
 Grand Total  190,780,000 189,257,600 (1,522,400) (0.80)WT/BFA/107 
Page 6  
 
  SCHEDULE I – B 
 
2009 REVISED BUDGET FOR THE WTO SECRETARIAT  
(in Swiss francs) 
 
 
  P 
a 
r 
t Section Line Original  
Approved 
2009 
Budget Revised 
2009 
Budget 
Proposal CHF 
Difference %  
Difference
A Sect  1 Work Years (a) Salary  86,394,500 84,732,900  (1,661,600) (1.92)
    (b) Pension 17,506,500 17,216,300  (290,200) (1.66)
    (c) Common Staff Cost s 16,199,800 16,587,000  387,200 2.39
  Sub-total   120,100,800 118,536,200  (1,564,600) (1.30)
  Sect  2 Temporary Assistan ce  14,327,500 14,909,900  582,400 4.06
B Sect  3 Communications (a) Te lecommunications 500,000 500,000  0 0.00
    (b) Postal Charges 1,305,000 1,305,000  0 0.00
  Sub-total   1,805,000 1,805,000  0 0.00
  Sect  4 Building 
Facilities (a) Rental  55,000 609,000  554,000 1007.27
  (b) Utilities 1,863,000 1,863,000  0 0.00
    (c) Maintenance and Insu rance 1,206,000 1,206,000  0 0.00
  Sub-total   3,124,000 3,678,000  554,000 17.73
  Sect  5 Permanent Equipment  2,173,000 2,173,000  0 0.00
  Sect  6 Expendable   1,285,000 1,285,000  0 0.00
  Sect  7 Contractual Services    
  (a) Reproduction 1,410,000 1,410,000  0 0.00
    (b) Office Automati on 3,746,000 3,746,000  0 0.00
    (c) Other 282,000 282,000  0 0.00
    (d) Security Outsourcing 3,787,000 3,787,000  0 0.00
  Sub-total   9,225,000 9,225,000  0 0.00
C Sect  8 Staff Overheads (a) Training 1,750,000 1,750,000  0 0.00
    (b) Insurance 2,610,500 2,610,500  0 0.00
    (c) Joint Services 204,000 204,000  0 0.00
    (d) Miscellaneous 30,000 30,000  0 0.00
  Sub-total   4,594,500 4,594,500  0 0.00
  Sect  9 Missions (a) Missions Official 1,496,000 1,496,000  0 0.00
    (b) Missions Technica l 1,406,000 1,406,000  0 0.00
  Sub-total   2,902,000 2,902,000  0 0.00
  Sect 10 Trade Policy Courses 3,823,600 3,823,600  0 0.00
  Sub-total   3,823,600 3,823,600  0 0.00
  Sect 11 Various (a) Representa tion and Hospitality 298,000 298,000  0 0.00
    (b) Dispute Settlement Pa nels 1,247,000 1,247,000  0 0.00
    (c) Experts 50,000 50,000  0 0.00
    (e) Library 690,000 690,000  0 0.00
    (f) Publications 790,000 790,000  0 0.00
    (g) Public Informati on Activities 270,000 270,000  0 0.00
    (h) External Auditors 40,000 40,000  0 0.00
    (i) Ministerial Operating Fund 600,000 0  (600,000) (100.00)
    (j) ISO 57,000 57,000  0 0.00
    (k) Other 80,000 80,000  0 0.00
    (m) Security Enhancement 
Programme 330,000 330,000  0 0.00
  Sub-total   4,452,000 3,852,000  (600,000) (13.48)
  Sect 12 Unforeseen   100,000 100,000  0 0.00
D Sect 13 ITC   17,330,100 16,859,900  (470,200) (2.71)
 Grand Total   185,242,50 0 183,744,10 0(1,498,400 ) (0.81) WT/BFA/107 
 Page 7 
 
 
  SCHEDULE I – C 
 
2009 REVISED BUDGET FOR THE APPELLATE BODY AND ITS SECRETARIAT  
(in Swiss francs) 
 
 
P
a
r
t Section Line Original 
Approved
2009 
Budget Revised 
2009 
Budget 
Proposal CHF 
Differenc e%  
Difference
A Sect  1 Work Years (a)Salary 2,109,000 2,079,000 (30,000) (1.42)
    (b)Pension 427,500 423,000  (4,500) (1.05)
    (c)Common Staff Costs 388,500 399,000  10,500  2.70
  Sub-total   2,925,000 2,901,000 (24,000) (0.82)
  Sect  2 Temporary Assistance  65,600 65,600  0  0.00
B Sect  3 Communications    
  (a) Telecommunications 6,500 6,500  0  0.00
  Sub-total   6,500 6,500  0  0.00
  Sect  4 Building Facilities    
  (b) Utilities 13,000 13,000  0  0.00
    (c) Maintenance and Insurance 5,000 5,000  0  0.00
  Sub-total   18,000 18,000  0  0.00
  Sect  5 Permanent Equipment  25,000 25,000  0  0.00
  Sect  6 Expendable   20,000 20,000  0  0.00
  Sect  7 Contractual Services    
  (a) Reproduction 15,000 15,000  0  0.00
    (b) Office Automation 10,000 10,000  0  0.00
  Sub-total   25,000 25,000  0  0.00
C Sect  8 Staff Overheads    
  (a) Training 25,000 25,000  0  0.00
    (b) Insurance 12,000 12,000  0  0.00
    (d) Miscellaneous 2,000 2,000  0  0.00
  Sub-total   39,000 39,000  0  0.00
  Sect  9 Missions (a)Missions Official 37,000 37,000  0  0.00
  Sub-total   37,000 37,000  0  0.00
  Sect 11 Various (a) Representation and Hospitality 1,000 1,000  0  0.00
    (d) Appellate Body Members 789,700 789,700  0  0.00
    (e) Library 10,000 10,000  0  0.00
    (l) Appellate Body Operating 
Fund 1,575,700 1,575,700 0  0.00
  Sub-total   2,376,400 2,376,400 0  0.00
 Grand Total   5,537,500 5,513,500 (24,000) (0.43)
 
   WT/BFA/107 
Page 8  
 
  SCHEDULE II 
 
PROPOSED REVISED SCALE OF CONTRIBUTIONS FOR 2009 
(Minimum contribution of 0.015 per cent) 
 
  
MEMBER 
  
  2008 net 
Contribution 
CHF 
incl. Surplus 
2006 2009 
Contribution 
CHF 
before 
Surplus Partial 
Utilization 
of Surplus 
20071 2009 
Contribution 
(%) Interest2 2009 net 
Contribution 
(CHF) 
Albania  37,359 41,294 (880) 0.022 (235) 40,179
Angola  208,143 251,518 (5,360) 0.134 (1,110) 245,048
Antigua and Barbuda  26,685 28,155 (600) 0.015 (212) 27,343
Argentina  572,838 591,255 (12,600) 0.315 0 578,655
Armenia  26,685 28,155 (600) 0.015 (187) 27,368
Australia  2,028,060 2,149,165 ( 45,800) 1.145 (11,940) 2,091,425
Austria  2,511,948 2,563,982 ( 54,640) 1.366 (18,039) 2,491,303
Bahrain  142,320 152,037 (3,240) 0.081 0 148,797
Bangladesh  181,458 189,577 (4,040) 0.101 0 185,537
Barbados  30,243 28,155 (600) 0.015 (144) 27,411
Belgium  4,685,886 4,810,751 ( 102,520) 2.563 (30,022) 4,678,209
Belize  26,685 28,155 (600) 0.015 (141) 27,414
Benin   26,685 28,155 (600) 0.015 (89) 27,466
Bolivia  40,917 45,048 (960) 0.024 (10) 44,078
Botswana  62,265 63,818 (1,360) 0.034 (291) 62,167
Brazil  1,574,415 1,683,669 (35, 880) 0.897 (9,012) 1,638,777
Brunei Darussalam   71,160 73, 203 (1,560) 0.039 (467) 71,176
Bulgaria  231,270 266,534 (5,680) 0.142 (1,582) 259,272
Burkina Faso  26,685 28,155 (600) 0.015 0 27,555
Burundi  26,685 28,155 (600) 0.015 0 27,555
Cambodia  58,707 63,818 (1,360) 0.034 (287) 62,171
Cameroon  49,812 52,556 (1,120) 0.028 (152) 51,284
Canada  6,272,754 6,308,597 ( 134,440) 3.361 (48,760) 6,125,397
Cape Verde  0 28,155 (600) 0.015 0 27,555
Central African Republic       26,685 28,155 (600) 0.015 0 27,555
Chad    26,685 28,155 (600) 0.015 0 27,555
Chile   553,269 625,041 (13,320) 0.333 (2,640) 609,081
China, People's Republic of 9,496,302 11,070,546 (235,920) 5.898 (12,443) 10,822,183
Colombia  343,347 364,138 (7,760) 0.194 (1,747) 354,631
Congo   48,033 45,048 (960) 0.024 0 44,088
Costa Rica  158,331 161,422 (3,440) 0.086 (1) 157,981
Côte d'Ivoire       110,298 116,374 (2,480) 0.062 0 113,894
Croatia  293,535 313,459 (6,680) 0.167 (1,731) 305,048
Cuba    104,961 116,374 (2,480) 0.062 (579) 113,315
Cyprus  120,972 123,882 (2,640) 0.066 (840) 120,402
Czech Republic      1,174,140 1, 304,515 (27,800) 0.695 (7,374) 1,269,341
Democratic Republic of the Congo  26,685 28,155 (600) 0.015 0 27,555
Denmark  1,752,315 1,846,968 ( 39,360) 0.984 (3,328) 1,804,280
Djibouti  26,685 28,155 (600) 0.015 0 27,555
Dominica  26,685 28,155 (600) 0.015 0 27,555
Dominican Republic  177,900 174,561 (3,720) 0.093 (790) 170,051
Ecuador  156,552 170,807 (3, 640) 0.091 (1,159) 166,008
Egypt   430,518 465,496 (9,920) 0.248 (471) 455,105
El Salvador  101,403 101,358 (2,160) 0.054 (148) 99,050
                                                      
1 The 2007 Surplus is distributed on the same ba sis as the Members' assessed contribution as at 
1 January 2009. 
 
2 Interest earned in 2007 under the Early Payment Encouragement Scheme (L/6384) to be deducted 
from the 2009 contribution.  WT/BFA/107 
 Page 9 
 
 
    
MEMBER 
  
  2008 net 
Contribution 
CHF 
incl. Surplus 
2006 2009 
Contribution 
CHF 
before 
Surplus Partial 
Utilization 
of Surplus 
20071 2009 
Contribution 
(%) Interest2 2009 net 
Contribution 
(CHF) 
Estonia  144,099 165,176 (3, 520) 0.088 (1,059) 160,597
European Communities 0 0 0 0 0 0
Fiji    26,685 28,155 (600) 0.015 (198) 27,357
Finland  1,118,991 1,199,403 ( 25,560) 0.639 (8,499) 1,165,344
Former Yugoslave Republic of Macedonia 42,696 45,048 (960) 0.024 (21) 44,067
France  8,674,404 8,851,932 (188, 640) 4.716 (3,111) 8,660,181
Gabon   48,033 45,048 (960) 0.024 0 44,088
Gambia  26,685 28,155 (600) 0.015 0 27,555
Georgia  32,022 37,540 (800) 0.02 (196) 36,544
Germany  15,765,498 16,521,354 ( 352,080) 8.802 (106,585) 16,062,689
Ghana   71,160 78,834 (1,680) 0.042 (52) 77,102
Greece  862,815 906,591 (19,320) 0.483 (4,777) 882,494
Grenada  26,685 28,155 (600) 0.015 0 27,555
Guatemala  112,077 125,759 (2,680) 0.067 (771) 122,308
Guinea  26,685 28,155 (600) 0.015 0 27,555
Guinea-Bissau  26,685 28,155 (600) 0.015 0 27,555
Guyana  26,685 28,155 (600) 0.015 (81) 27,474
Haiti   26,685 28,155 (600) 0.015 (39) 27,516
Honduras  64,044 65,695 (1,400) 0.035 (53) 64,242
Hong Kong, China    5,235,597 5, 341,942 (113,840) 2.846 (42,265) 5,185,837
Hungary  1,054,947 1,139,339 ( 24,280) 0.607 (6,196) 1,108,863
Iceland  80,055 86,342 (1,840) 0.046 (589) 83,913
India   1,328,913 2,333,111 ( 49,720) 1.243 (3,389) 2,280,002
Indonesia  1,321,797 1,392,734 ( 29,680) 0.742 (7,866) 1,355,188
Ireland  2,289,573 2,351,881 ( 50,120) 1.253 (18,047) 2,283,714
Israel  898,395 897,206 (19,120) 0.478 (5,464) 872,622
Italy   7,039,503 7,256,482 ( 154,640) 3.866 (49,181) 7,052,661
Jamaica  81,834 82,588 (1,760) 0.044 0 80,828
Japan   9,811,185 9,946,223 ( 211,960) 5.299 (58,954) 9,675,309
Jordan  122,751 133,267 (2,840) 0.071 (565) 129,862
Kenya   78,276 84,465 (1,800) 0.045 (430) 82,235
Korea, Republic of  4,523,997 4, 859,553 (103,560) 2.589 (19,364) 4,736,629
Kuwait  421,623 486,143 (10,360) 0.259 (724) 475,059
Kyrgyz Republic     26,685 28,155 (600) 0.015 (131) 27,424
Latvia  110,298 127,636 (2,720) 0.068 (734) 124,182
Lesotho  26,685 28,155 (600) 0.015 (5) 27,550
Liechtenstein       44, 475 45,048 (960) 0.024 (337) 43,751
Lithuania  199,248 228,994 (4 ,880) 0.122 (959) 223,155
Luxembourg  674,241 733,907 ( 15,640) 0.391 (4,967) 713,300
Macao, China 131,646 140,775 (3,000) 0.075 (930) 136,845
Madagascar  26,685 28,155 (600) 0.015 (76) 27,479
Malawi  26,685 28,155 (600) 0.015 0 27,555
Malaysia  2,182,833 2,256,154 ( 48,080) 1.202 (16,103) 2,191,971
Maldives  26,685 28,155 (600) 0.015 (129) 27,426
Mali    26,685 28,155 (600) 0.015 0 27,555
Malta   74,718 78,834 (1,680) 0.042 (509) 76,645
Mauritania  26,685 28,155 (600) 0.015 0 27,555
Mauritius  62,265 61,941 (1,320) 0.033 (406) 60,215
Mexico  3,741,237 3,767,139 ( 80,280) 2.007 (17,737) 3,669,122
Moldova  26,685 30,032 (640) 0.016 (185) 29,207
Mongolia  26,685 28,155 (600) 0.015 (211) 27,344
Morocco  289,977 305,951 (6,520) 0.163 (2,207) 297,224
Mozambique  35,580 37,540 (800) 0.02 (207) 36,533
Myanmar, Union of 49,812 52,556 (1,120) 0.028 (4) 51,432
Namibia  33,801 39,417 (840) 0.021 0 38,577
Nepal   28,464 30,032 (640) 0.016 (164) 29,228WT/BFA/107 
Page 10  
 
    
MEMBER 
  
  2008 net 
Contribution 
CHF 
incl. Surplus 
2006 2009 
Contribution 
CHF 
before 
Surplus Partial 
Utilization 
of Surplus 
20071 2009 
Contribution 
(%) Interest2 2009 net 
Contribution 
(CHF) 
Netherlands  5,984,556 6,167,822 (131,440) 3.286 (33,322) 6,003,060
New Zealand  455,424 469,250 ( 10,000) 0.25 (3,338) 455,912
Nicaragua  37,359 39,417 (840) 0.021 0 38,577
Niger   26,685 28,155 (600) 0.015 0 27,555
Nigeria  482,109 442,972 (9 ,440) 0.236 (1) 433,531
Norway  1,529,940 1,623,605 ( 34,600) 0.865 (10,252) 1,578,753
Oman    217,038 228,994 (4,880) 0.122 (930) 223,184
Pakistan  298,872 330,352 (7 ,040) 0.176 (1,754) 321,558
Panama  161,889 163,299 (3 ,480) 0.087 (332) 159,487
Papua New Guinea    44,475 39,417 (840) 0.021 (325) 38,252
Paraguay  56,928 63,818 (1,360) 0.034 0 62,458
Peru    225,933 255,272 (5,440) 0.136 0 249,832
Philippines  829,014 824,003 ( 17,560) 0.439 (1,871) 804,572
Poland  1,517,487 1,698,685 (36, 200) 0.905 (10,869) 1,651,616
Portugal  946,428 972,286 (20, 720) 0.518 (1,212) 950,354
Qatar   238,386 294,689 (6,280) 0.157 0 288,409
Romania  469,656 534,945 (11,400) 0.285 (83) 523,462
Rwanda  26,685 28,155 (600) 0.015 (67) 27,488
Saint Kitts and Nevis  26, 685 28,155 (600) 0.015 (182) 27,373
Saint Lucia  26,685 28,155 (600) 0.015 (145) 27,410
Saint Vincent and the Grenadines  26,685 28,155 (600) 0.015 (88) 27,467
Saudi Arabia, 
Kingdom of 1,506,813 1,739,979 (37,080) 0.927 (9,444) 1,693,455
Senegal  37,359 33,786 (720) 0.018 0 33,066
Sierra Leone  26,685 28,155 (600) 0.015 0 27,555
Singapore  3,808,839 4,048,689 ( 86,280) 2.157 (29,493) 3,932,916
Slovak Republic     334,452 563, 100 (12,000) 0.3 (2,563) 548,537
Slovenia  309,546 335,983 (7, 160) 0.179 (2,169) 326,654
Solomon Islands     26,685 28,155 (600) 0.015 (212) 27,343
South Africa  903,732 992,933 (21,160) 0.529 (5,131) 966,642
Spain   4,646,748 4,917,740 ( 104,800) 2.62 (27,491) 4,785,449
Sri Lanka  142,320 142,652 (3,040) 0.076 (218) 139,394
Suriname  26,685 28,155 (600) 0.015 (162) 27,393
Swaziland  32,022 33,786 (720) 0.018 (234) 32,832
Sweden  2,376,744 2,485,148 ( 52,960) 1.324 (17,690) 2,414,498
Switzerland  2,522,622 2,588,383 ( 55,160) 1.379 (18,529) 2,514,694
Chinese Taipei     3,285,813 3,386,108 (72,160) 1.804 (434) 3,313,514
Tanzania  48,033 52,556 (1,120) 0.028 (26) 51,410
Thailand  1,825,254 1,944,572 ( 41,440) 1.036 (13,841) 1,889,291
Togo    26,685 28,155 (600) 0.015 0 27,555
Tonga  26,685 28,155 (600) 0.015 0 27,555
Trinidad and Tobago  92,508 99,481 (2,120) 0.053 (398) 96,963
Tunisia  224,154 227,117 (4, 840) 0.121 (1,226) 221,051
Turkey  1,407,189 1,578,557 ( 33,640) 0.841 (6,555) 1,538,362
Uganda  26,685 30,032 (640) 0.016 0 29,392
Ukraine  0 640,057 (13,640) 0.341 0 626,417
United Arab Emirates  1,328,913 1, 522,247 (32,440) 0.811 (6,506) 1,483,301
United Kingdom      9,622,611 9, 933,084 (211,680) 5.292 (69,255) 9,652,149
United States       25,094,574 25,313,222 (539,440) 13.486 (7,370) 24,766,412
Uruguay  67,602 69,449 (1,480) 0.037 (32) 67,937
Venezuela   540,816 593,132 ( 12,640) 0.316 (4,024) 576,468
Viet Nam  505,236 463,619 (9 ,880) 0.247 (1,984) 451,755
Zambia  26,685 37,540 (800) 0.02 (212) 36,528
Zimbabwe  35,580 31,909 (680) 0.017 0 31,229
Total 177,900,000 187,700,000 (4, 000,000) 100 (830,378) 182,869,622WT/BFA/107 
Page 11 
 
 
  SCHEDULE III 
 
REVISED ESTIMATES OF MISC ELLANEOUS INCOME FOR 2009 
 
 
2009  
Item Original 
Estimates 
CHF Revised 
Estimates 
CHF 
Sale of publications 550,000  500,000  
Savings on previous year's outstanding obligations 120,000  120,000 
Rental of meeting rooms, office space3 and parking to 
others 25,000  88,000 
Contributions of Observer Countries4 600,000  650,000 
Other:     
 - Interest on Current Account 60,000  60,000  
- Various 125,000  139,600 
Total 1,480,000  1,557,600 
 
 
IV. UTILIZATION OF THE 2007 SURPLUS – PROPOSAL BY THE DIRECTOR-
GENERAL 
19. A member of the Secretariat presented document WT/BFA/W/178/Rev.1 and recalled that the 
Surplus Account disclosed a credit balance of CHF 12,051,7165 as at 31 December 2007.  It was 
pointed out that the Secretariat was entering into a major building project.  The Secretariat would have 
to face additional operating costs during the constr uction work and final installation costs once the 
construction work was completed.  In that context,  the Director-General proposed the establishment of 
a Members' transition operating fund by allocati ng CHF 8,051,716 from the Surplus Account.  This 
operating fund would avoid the need for a large incr ease in the Secretariat's regular budget in future 
years to finance non-regular activities and could c over expenses such as moving and installation costs 
for IT, library, archiving and document printing infrast ructure, furniture for the conference rooms, the 
rental of external conference rooms, engineering consulting services and a number of final installation 
costs once the construction work was completed.  The Secretariat also provided detailed financial 
information on potential expenditure to be charged to  the fund.  The remaining balance of the Surplus 
Account, amounting to CHF 4,000,000, would be used as income against the 2009 budget, thereby 
reducing Members' contributions. 
20. After extensive discussions, Members expressed th eir support for the creation of a Members' 
transition operating fund. 
                                                      
3 Includes CHF 63,000 with respect to rental of of fice space to the Secretaria t of Enhanced Integrated 
Framework (EIF). 
 
4 The Observer contribution is assessed at CHF 28,155. 
 
5 WT/BF/W/168, Statement 3. WT/BFA/107 
Page 12  
 
  21. The Committee recommends to the General Council that the credit balance of the 
Surplus Account as at 31 December 2007 am ounting to CHF 12,051,716 be utilized in 
accordance with Financial Regulation 26, paragraph 3 as follows:  
(a) CHF 4,000,000 to be used as income against the 2009 budget, thereby reducing 
Members' contributions.;  and  
(b) CHF 8,051,716 to establish a Members' transition operating fund  
22. The fund will be subject to the following guidelines:  
(a) The fund could only be used to finance additional operating costs during the 
construction work and final installation  costs once the construction work is 
completed.  
(b) The Secretariat would maintain an updated and detailed list of the estimated 
expenditures that could be financed by the fund.  The list would be regularly 
presented to the Committee.  
(c) The use of the fund would be subject to the approval of the Committee.  
(d) The Secretariat would report on the use of the fund as part of the annual 
financial report.  
(e) The General Council may authorize the replenishment of the fund through the 
regular biennium budget process or the use of the Surplus Account.  
(f) The fund will be closed at the end of the project on 31 December 2013 and any 
un-used funds will be returned to the WTO accounts.  
 
V. ACTUARIAL POSITION OF THE WTO PENSION PLAN 
23. The Chairman of the WTO Pension Plan  Management Board presented document 
WT/BFA/W/179 and recalled the decision of the Ma nagement Board to modify two key assumptions 
used by the consulting actuary, i.e. (i) the projected  long-term improvements in mortality and (ii) the 
projected rate of general salary inflation.  As a result of these modified assumptions, the required 
contribution rate had now increased to 27 per cent compared to the current contribution rate of 
22.5 per cent, making it necessary to take early action to bring the Plan into balance.  The Management Board had examined various ways in which contributions and/ or benefits could be 
adjusted to restore the actuarial balance. After considerable discussions over several months, it had 
finally focussed on two possible corrective measures:  (i) an increase in the normal retirement age 
from 62 to 65, applicable on a mandatory basis to all staff hired after the date of entry into force of 
that increase and also on an optional basis to current staff subject to the 62 retirement age, and (ii) an 
increase of 1.8 percentage points in the overall c ontribution rate, which was shared on a 2:1 basis 
between the WTO and the Plan participants.  Th e increase of the WTO contribution from 15 per cent 
to 16.2 per cent would represent an additional charge for the budget of CHF 1.35 million per year.   
24. The Chairman added that the Management Bo ard considered these actions as a fair and 
balanced approach to the resolution of the defic it, with both Organization and Plan participants 
contributing to the correction and the larger part of the potential cost, i.e. 3.4 percentage points out of 
4.6 percentage points, being borne by the Plan pa rticipants.  It was proposed that these two measures 
would be introduced in a phased approach, with the increase of the contribution rate as at 
1 January 2009, followed by the increase of the normal retirement age in 2010.  WT/BFA/107 
 Page 13 
 
 
  25. Several Members considered the time frame too short to take a decision on such an important 
item and asked to consider this as a priority issue at the beginning of 2009. 
26. The Committee noted those recommendations and agreed to resume its consideration of the 
matter in early 2009. 
__________