WORLD TRADE  
ORGANIZATION  WT/BFA/W/181 
28 September 2009 
 (09-4499) 
Committee on Budget, Finance and Administration  
  
 
     
 
 
DIRECTOR-GENERAL'S BUDGETARY AND FINANCIAL REPORT 
 
FOR 2008 
 
 
 
   
 WT/BFA/W/181 
Page 2  
 
  TABLE OF CONTENTS 
Page
 
 
I. INTRODUCTION ................................................................................................................... .3 
II. BIENNIAL BUDGET FOR 2008 AND 2009..........................................................................3  
III. INCOME IN 2008 ................................................................................................................. ....3 
IV. EXPENDITURE IN 2008.........................................................................................................4  
V. OPERATING FUNDS............................................................................................................14  
VI. NOTES TO THE FINANCIAL STATEMENTS.................................................................26  
 
 WT/BFA/W/181 
Page 3 
 
 
  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 2008, the firs t year of the 2008-2009 biennium.  The annual 
accounts are presented in Swiss francs (CHF). 
2. At its meetings on 14, 16 and 23 October 1998, the General Council adopted the resolution in 
document WT/GC/W/102/Rev.1 which set out the conditions  of service applicable to the staff of the 
WTO Secretariat.  The WTO Financial Rules a nd Financial Regulations were approved by the 
General Council in November 1995 (WT/GC/M/8) a nd August 2003 (WT/GC/M/82), respectively.  
They have been applied as from 1 January 1996 a nd 1 January 2004, respectively.  They were 
subsequently revised on 9 May 2007 (WT/GC/M/108). 
II. BIENNIAL BUDGET FOR 2008 AND 2009 
Approved Budget for 2008-2009  
 
3. Pursuant to the recommendations of the Co mmittee on Budget, Finance and Administration 
(WT/BFA/101), Members of the WTO, in approving  the third WTO biennial budget, appropriated 
CHF 184,891,500 and CHF 190,780,000 for the years 2008 and 2009, respectively (WT/GC/M/112). 
4. For 2008, the appropriation was CHF 180,483,300 for the WTO Secretariat and 
CHF 4,408,200 for the regular expenditure of the A ppellate Body and its Secretariat.  In 2008, 
Members revised the 2009 appropriations from CHF 190,780,000, as set out in document WT/GC/M/112, to CHF 189,257,600.  This appropr iation is comprised of CHF 183,744,100 for the 
WTO Secretariat;  and CHF 5,513,500 for the Appellate Body and its Secretariat 
(document WT/GC/M/117). 
III. INCOME IN 2008 
5. The 2008 budget was financed from three s ources:  (i) by contributions assessed from 
Members in the amount of CHF 177,900,000;  (ii) by utilization of the 2006 surplus amounting to 
CHF 6,996,223 reduced by CHF 1,500,000 attributed to the Restructuring Operating Fund (ROF), 
leaving a balance of CHF 5,496,223 which, in  accordance with Financial Regulation 26.3, was 
applied to the 2008 assessed contributions;  and (iii) by miscellaneous income amounting to 
CHF 1,495,277. 
6. The excess miscellaneous income realised in 2008  amounted to CHF 1,634, 177.  In addition, 
the new Members Ukraine and Cape Verde were assessed CHF 363,208 and CHF 11,844, 
respectively.  
2008 - WTO Income
 
 
 Budget Actual Balance 
Contributions 177,900,000 177,900,000 0 
Partial utilization of 2006 surplus 5,496,223 5,496,223 0 
Miscellaneous Income 1,495,277 3,129,454 1,634,177 
Contributions from New Members 0 375,052 375,052 
Grand Total 184,891,500 186,900,729 2,009,229 
 WT/BFA/W/181 
Page 4  
 
  7. The details of miscellaneous income rega rding the excess of actual 2008 miscellaneous 
income over estimated amounts are provided below: 
Miscellaneous Income Budget Actual Balance 
Sale of Publications/Souvenirs & Royalties 500,000 501,516 1,516 
Profit or (loss) on exchange 0 (299,687) (299,687) 
Savings on previous year's outstanding obligations 120,000 319,660 199,660 
Rental of meeting rooms, office space and parking  47,000 44,500 (2,500) 
Contributions of Observer Countries 600,000 825,407 225,407 
Interest on Current Account 80,000 175,171 95,171 
Various 148,277 1,562,887 1,414,610 
Total 1,495,277 3,129,454 1,634,177 
 
8. Various other income for 2008 comprises the following: 
   
Refund of prior year's expenditure 1,320,070 Work done for delega tions and others 231,350 
Miscellaneous (identity photos, sale of u sed furniture, online services, etc.) 11,467
 
Total  1,562,887  
 
 The refund of prior year's expenditure includes the WTO portion of the 2006/2007 budgetary surplus of the International Trade Centre and International Computing Centre amounting to 
CHF 965,768 and CHF 173,893, respectively.  
IV. EXPENDITURE IN 2008 
9. The WTO Secretariat incurs expenditure in respect of the annual budget of the WTO as well 
as extra-budgetary funds, made up of trust funds.  Th e total overall expenditure of the Organization 
amounted to CHF 209,408,281 in 2008.  Expenditu re under the annual budget of the Organization 
accounted for 88 per cent of the total, corresponding to CHF 183,831,040.  Expenditure against extra-budgetary funds represented 12 per cent or CHF 25, 577,241 (excluding overh eads) and is presented 
separately in the Director-General's Report on Extra-Budgetary Funds (WT/BFA/W/182). 
10. The Organization has been appropriated CHF 184,891,500 for 2008 composed of 
CHF 180,483,300 for the WTO Secretariat and CH F 4,408,200 for the Appellate Body and its 
Secretariat (WT/GC/M/112). 
11. Actual expenditure for the WTO Secretariat and the Appellate Body and its Secretariat 
amounted to CHF 183,831,040 in 2008.  This has resulted in a consolidated budgetary saving of 
CHF 1,060,460 made up of a budgetary saving of CHF 941,225 for the WTO Secretariat and 
CHF 119,235 for the Appellate Body and its Secretar iat. Detailed informati on is available in the 
enclosed Statement of Budgetary Expenditure. 
2008 - Consolidated Budget Situation
 
 Budget Expenditure Balance 
WTO Secretariat 180,483,300 179,542,075 941,225 
Appellate Body and its Secretariat 4,408,200 4,288,965 119,235 
Grand Total 184,891,500 183,831,040 1,060,460  WT/BFA/W/181 
 Page 5 
 
 
  EXPENDITURE:  WTO SECRETARIAT 
12. 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 direct 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 International Trade Centre (ITC). 
2008 - Budget Situation - WTO Secretariat  
 
Part Section Budget Expenditure Balance 
A Sect  1 Work Years 115,115,800 112,761,351 2,354,449 
 Sect  2 Temporary Assistance 14,897,400 15,121,318 (223,918) 
B Sect  3 Communications 1,882,000 1,845,270 36,730 
 Sect  4 Building Facilities 3,737,000 5,673,982 (1,936,982) 
 Sect  5 Permanent Equipment 2,392,200 3,073,521 (681,321) 
 Sect  6 Supplies 1,307,000 1,234,519 72,481 
 Sect  7 Contractual Services 8,513,700 9,078,491 (564,791) 
C Sect  8 Staff Overheads 4,114,500 3,943,463 171,037 
 Sect  9 Missions 2,902,000 2,629,931 272,069 
 Sect 10 Trade Policy Training Courses 3,823,600 3,168,817 654,783 
 Sect 11 Various 4,502,000 4,151,512 350,488 
 Sect 12 Unforeseen 100,000 0 100,000 
D Sect 13 ITC 17,196,100 16,859,900 336,200 
Grand Total 180,483,300 179,542,075 941,225 
 13. A net budgetary saving of CHF 941,225 has been realized on the budget of the WTO 
Secretariat in 2008.  In executing the budget, the WTO Secretariat had to manage two major projects or activities that had not been foreseen at the time of the budget preparation and approval process:  the 
relocation of part of the WTO Secretariat to a new temporary office facility ( Relocation Project)  and 
special consultations of the Trade Negotiations  Committee Chair in Ju ly and December 2008 ( TNC 
Consultations) . 
14. The Relocation Project has been launched fo llowing the signature in August 2008 of the 
agreement between the Swiss Confederation and the WTO on the long term housing needs of the 
WTO.  The conclusion of the agreement has led to the relocation of almost 300 staff and equipment, 
located in the Centre William Rappard (CWR) and in an  annex to be closed at the rue Rothschild, to a 
new temporary office facility at the Chemin des Mines.  The new office facility had to be adapted to 
accommodate the relocation of the WTO data centre and document reproduction facility.  The 
relocation project expenditure amounted to CHF 3, 517,736 comprising expenses related to moving, 
structural/electrical modifications, air-conditioning  installations, IT network, telephones, security 
installations and the purch ase of the necessary furniture. 
Relocation Project
 
Section Expenditure 
Sect  2 Temporary Assistance 198,038 
Sect  3 Communications 210,065 
Sect  4 Building Facilities 1,700,789 
Sect  5 Permanent Equipment. 1,071,797 
Sect  6 Supplies 65,855 
Sect  7 Contractual Services 271,193 
Total 3,517,736  
 WT/BFA/W/181 
Page 6  
 
  15. Special consultations of the Trade Negotiati on Committee (TNC Consu ltations) attended by 
Ministers were held in July and planned fo r December 2008. The related TNC Consultations 
expenditure amounted to CHF 1,616,834 comprising e xpenses related to translators, interpreters, 
security, overtime of personnel, rental of additi onal meeting rooms, conference/press equipment, 
document reproduction costs and hospitality. 
TNC Consultations
 
Section Expenditure 
Sect 1 Work Years 1,204 
Sect 2 Temporary Assistance 712,863 
Sect 4 Building Facilities 61,210 
Sect 5 Permanent Equipment. 107,922 
Sect 6 Supplies 22,010 
Sect 7 Contractual Services 483,480 
Sect 8 Staff Overheads 6,235 
Sect 11 Various 221,910 
Total  1,616,834  
 
16. In order to meet the unforeseen expenditure relating to the Relocation Project and TNC 
Consultations, the WTO Secretariat reduced expenditures in other areas.   For instance, only the very 
essential building repairs were conducted in the ex isting facility; releasing resources to meet the 
expenditure needed for the Relocation Project.  The planned study for the replacement of the 
simultaneous interpretation facilities was postponed to a future date when the refurbishment of the 
conference rooms will be completed.  Divisional requests for permanent equipment were in most 
cases postponed or, where possible,  satisfied from the existing inventory.  The staff movements 
relating to the Relocation Project and the support required for the TNC Consultations led to the 
cancellation or postponement of other projects and activities such as missions. 
Part A:  Personnel-related costs 
17. Part A covers personnel-relate d costs including salary, pension and common staff costs for 
those staff in regular positions and those hired unde r temporary assistance.  A net budgetary saving of 
CHF 2,130,531 has been realized on personnel-related costs. 
2008 - Budgetary Situation Part A - Personnel-Related Costs  
 
Section Line Budget Expenditure Balance 
Sect 1 Work Years (a) Salary 83,208,100 80,661,181 2,546,919 
 (b) Pension 16,799,300 16,055,528 743,772 
 (c) Common Staff Costs 15,108,400 16,044,642 (936,242) 
Sect 2 Temporary Assistance 14,897,400 15,121,318 (223,918) 
Total   130,013,200  127,882,669  2,130,531  
 
18. Section 1 (Work Years):  the saving includes the budgetary savings realised from the 
application of the methodology for salary adju stments as approved by the General Council on 
15 May 2003 (WT/GC/M/80).  A provision for a 2 per cent salary increase was included for 2008.  
The application of the methodology resulted in a weighted average salary increase of only 1.3  per cent.  This represents a budgetary saving of CHF 564,600 and CHF 114,200 for salaries and for 
pension contributions, respectively.  Comm on Staff Costs exceeded the budgeted amount by 
CHF 936,242 due to the following variations:  WT/BFA/W/181 
 Page 7 
 
 
  2008 - Budgetary Situation – Common Staff Costs  
Item Budget Expenditure Balance Comments 
Home Leave 1,400,000 1,710,979 (310,979) Higher number of staff entitlements taken 
Separations 450,000 1,039,782 (589,782) Higher level of settlement of untaken leave upon 
termination, termination indemnities and statutory 
entitlements due to staff whose contracts of employment 
were terminated as a resu lt of permanent disability 
Travel and 
Removal Costs  271,100 386,673 (115,573) Higher level of staff departure costs,  interview travel 
costs and new recruit travel and installation costs 
Education 
Grants 2,894,000 3,034,337 (140,337) Changes in the staff profile 
Repatriation 
Grants 350,000 591,057 (241,057) Higher number of staff taking up early retirement 
Medical 
Insurance 4,303,100 4,088,131 214,969 Increase of 6 per cent in medical insurance premium 
(vs. a budgeted increase of 5 per cent) offset by savings 
generated by vacant posts 
Family Allowances 4,727,200 4,548,985 178,215 Reflects variations in staff profiles and allocations 
corresponding to vacant posts 
Language 
Allowance 235,800 221,278 14,522 Entitlement payable to staff recruited prior to 1998 
decreasing with staff departure and retirement 
Rental Subsidy 258,200 230,236 27,964 Lower number of staff entitled to rental subsidy 
Non-resident 
allowance 18,000 15,675 2,325 As with language allowances, decreasing expenditure 
with staff departure and retirement 
Installation 
Grants 201,000 177,510 23,490 Lower number of staff entitled to installation grant 
Total 15,108,400 16,044,642 (936,242)  
 
19. Section 2 (Temporary Assistance):  expenditu re in temporary assistance exceeded the 
budgeted amount by CHF 223,918.   
2008 - Budgetary Situation - Temporary Assistance  
 
Item Budget Expenditure Balance 
Support/Professional 1,034,900 1,391,388 (356,488) 
Translators 6,719,000 6,112,647 606,353 
Interpreters 1,896,000 1,818,851 77,149 
Consultants 1,394,700 1,175,783 218,917 
IT Consultants 1,779,500 1,492,963 286,537 
Replacements 940,000 1,065,084 (125,084) 
Internships 322,500 310,030 12,470 
Overtime 346,000 851,600 (505,600) 
Common Staff Costs 464,800 902,971 (438,171) 
Total 14,897,400 15,121,318 (223,918) 
 
20. The over-expenditure with respect to Common Staf f 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. WT/BFA/W/181 
Page 8  
 
   The overspending in temporary assistance relate d mainly to the Relocation Project and TNC 
Consultations as detailed below:  
Item Relocation 
Project TNC Consultations 
Support/Professional 75,327 110,345 
Interpreters 0 193,950 
Consultants 101,374 0 
IT Consultants 4,950 0 
Replacements 2,850 703 
Overtime 213 406,417 
Common Staff Costs 13,323 1,448 
Total 198,038 712,863 
 Part B:  Administrative costs 
21. Part B covers administrative costs including expenses related to the maintenance and 
insurance of the building and associated faci lities, permanent and expendable equipment, 
communication, the reproduction of documents and informatics/office automation.  A net budgetary overspending of CHF 3,073,883 has been realized on administrative costs. 
2008 - Budgetary Situation Part B - Administrative Expenses
 
 
Section Budget Expenditure Balance 
Sect 3 Communications 1,882,000 1,845,270 36,730 
Sect 4 Building Facilities 3,737,000 5,673,982 (1,936,982) 
Sect 5 Permanent Equipment 2,392,200 3,073,521 (681,321) 
Sect 6 Supplies 1,307,000 1,234,519 72,481 
Sect 7 Contractual Services 8,513,700 9,078,491 (564,791) 
Total  17,831,900  20,905,783  (3,073,883)  
 
22. The net budgetary overspending in administrative costs is primarily related to the Relocation 
Project and TNC Consultations as detailed below: 
Section Line Relocation 
Project TNC 
Consultations 
Sect 3 Communications (b) Freight/Removal 210,065 0 
Sect 4 Building Facilities (a) Rental 261,000 34,900 
  (b) Utilities 25,532 0 
  (c) Maintenance and Insurance 1,414,257 26,310 
Sect 5 Permanent Equipment 1,071,797 107,922 
Sect 6 Supplies   65,855 22,010 
Sect 7 Contractual Services (a) Reproduction 0 18,654 
  (b) Office Automation 271,193 49,063 
  (c) Other 0 128,176 
  (d) Security Outsourcing 0 287,587 
Total   3,319,698 674,622 
 
23. Administrative costs related to the TNC Consu ltations were primarily focused on extended 
security surveillance and the hiring of conference equipment. 
24. Section 3 (Communications):  the net budgetary  saving of CHF 36,730 is comprised of under-
expenditures of CHF 50,452 for telecommunications (telephones and faxes) expenditure due to the 
use of different providers.  Savings in postal ch arges were offset by higher freight and removal 
expenditure due to the Relocation Project.  WT/BFA/W/181 
 Page 9 
 
 
   
Section Line Budget Expenditure Balance 
Sect 3 Communications (a) Telecommunications 500,000 449,548 50,452 
  (b) Postal Charges & Freight 1,382,000 1,395,722 (13,722) 
Total  1,882,000 1,845,270 36,730 
 
25. Section 4 (Building Facilities):  the net budge tary overspending of  CHF 1,936,982 is 
primarily due to the unforeseen renovation and adapta tion work required at the new temporary office 
facility as part of the Relocation Project. It also in cludes the rental cost of temporary offices at this 
facility of CHF 522,000 per annum. Maintenance work amounting to CHF 356,782 was engaged in 
the Centre William Rappard.  The rental of extern al meeting rooms and other maintenance charges 
connected to the TNC Consultations amounted to CHF 61,210. 
Section Line Budget Expenditure Balance 
Sect 4 Building Facilities (a) Rental 340,000 636,453 (296,453) 
 (b) Utilities 1,758,000 1,628,729 129,271 
 (c) Maintenance and Insurance 1,639,000 3,408,800 (1,769,800) 
Total  3,737,000 5,673,982 (1,936,982) 
 26. Section 5 (Permanent equipment):  the net budgetary overspending of CHF 681,321 is 
primarily comprised of the purchase of office equipment, computer hardware, telecommunication and security equipment amounting to CHF 1,071,797 rela ted to the Relocation Project.  Office equipment 
and leasing costs for security equipment with r espect to the TNC Consultations amounted to 
CHF 107,922.  Savings amounting to CHF 498,3 98 were generated as planned purchases were 
reprioritised and rescheduled. 
Section Line Budget Expenditure Balance 
Sect 5 Permanent Equipment (a) Permanent Equipment 2,118,200 2,789,971 (671,771) 
  (b) Permanent Equipment Lease 274,000 283,550 (9,550) 
Total  2,392,200 3,073,521 (681,321) 
27. Section 6 (Supplies):  the net budgetary saving of CHF 72,481 was primarily realised on 
office and reproduction supplies. As from 2007, offi ce supplies are purchased online and as required- 
thereby significantly reducing stock levels cost s. Savings on reproduction supplies were generated 
through the use of existing paper stocks and prin ting expenditure re-charged to other activities. 
28. Section 7 (Contractual Services):  the ne t budgetary overspending of CHF 564,791 in 
contractual services is essentially connected to  the Relocation Project and TNC Consultations. 
Section Line Budget Expenditure Balance 
Sect 7 Contractual Service (a) Reproduction 1,410,000 1,172,467 237,533 
 (b) Office Automation 3,369,700 3,798,236 (428,536) 
 (c) Other 282,000 340,063 (58,063) 
 (d) Security Outsourcing 3,452,000 3,767,725 (315,725) 
Total  8,513,700 9,078,491 (564,791) 
 
Part C:  Other 
29. Part C covers other expenditure including sta ff overhead costs (traini ng, insurance and costs 
related to shared common services), missions, hosp itality, dispute settlement panels, the permanent 
group of experts, trade policy training courses, public information activities, external auditors, 
contribution to the International Trade Centre a nd unforeseen expenditure.  The net budgetary saving 
of CHF 1,548,377 under Part C is the result of savings under all five sections.  WT/BFA/W/181 
Page 10  
 
  2008 - Budgetary Situation Part C - Other 
 
 
Section Budget Expenditure Balance 
Sect 8   Staff Overheads 4,114,500 3,943,463 171,037 
Sect 9   Missions 2,902,000 2,629,931 272,069 
Sect 10 Trade Policy Courses 3,823,600 3,168,817 654,783 
Sect 11 Various 4,502,000 4,151,512 350,488 
Sect 12 Unforeseen 100,000 0 100,000 
Grand Total  15,442,100  13,893,723  1,548,377  
 
30. Section 8 (Staff Overheads):  the net budgetary saving of CHF 171,037 on staff overheads is 
comprised of savings of CHF 112,151 on training,  CHF 52,457 on the insurance premiums and CHF 
14,013 on joint services. The delay in the implementa tion of the new travel insurance policy and the 
policy covering the Organization's liability for death and disability generated savings that offset an 
overspending of CHF 110,344 with respect to the subs idy on the retiree medical insurance cover. Joint 
services expenditure includes an amount of CH F 71,717 resulting from the difference in the 
methodology used by the US government to reimburse taxes due to the WTO.     
Section Line Budget Expenditure Balance 
Sect 8 Staff Overheads (a) Training 1,390,000 1,277,849 112,151 
  (b) Insurance 2,490,500 2,438,043 52,457 
  (c) Joint Services 204,000 189,987 14,013 
  (d) Miscellaneous 30,000 37,583 (7,583) 
Total   4,114,500 3,943,463 171,037 
 31. Section 9 (Missions):  the introduction of an early reservation booking policy generating 
savings on airfare prices and a lower number of  missions, as staff were  required in Geneva, 
contributed to a budgetary saving of CHF 272,069 on missions. 
Section Line Budget Expenditure Balance 
Sect 9 Missions (a) Missions Official 1,496,000 1,302,979 193,021 
  (b) Missions Technical 1,406,000 1,326,952 79,048 
Total   2,902,000 2,629,931 272,069 
 Section 10 (Trade Policy Training Courses):  a net budgetary saving of CHF 654,783 on trade policy 
training courses is due to a lower level of attendan ce of participants and on the cancellation of a short 
special thematic course due to accommodation limitati ons. Under this section, the main part of the 
expenditure relates to Trade Policy Courses, compri sing lodging, stipends a nd study tours.  Other 
expenditure connected to the Trade Policy Courses or Public Forum such as publications, hospitality 
and consultants are recorded in the other relevant sections. 
 
Section Line Budget Expenditure Balance 
Trade Policy Training Courses 2,130,000 1,970,819 159,181 
2 short LDC courses 418,000 286,692 131,308 
Geneva Week 509,600 455,699 53,901 Sect 10 Trade Policy 
Courses   
Public Forum 103,000 45,599 57,401 
 3 short special thematic courses 477,000 212,094 264,906 
 3 Dispute Settlement Courses 186,000 197,914 (11,914) 
Total   3,823,600 3,168,817 654,783 
 
32. Section 11 (Various):  the net budgetary saving in the various categories amounted to 
CHF 350,488. Unforeseen expenditure connected  to the TNC Consultations amounted to 
CHF 221,910 primarily comprised of hospitality (CHF 121,863), reproduction and media satellite  WT/BFA/W/181 
 Page 11 
 
 
  linkages (CHF 98,470).  Expenditure related to Dispute Settlement Panels  generated a budgetary 
saving of CHF 453,079.  
Section Line Budget Expenditure Balance 
Sect 11 Various (a) Representation and Hospitality 298,000 409,771 (111,771) 
  (b) Dispute Settlement Panels 1,247,000 793,921 453,079 
  (c) Experts 50,000 24,100 25,900 
  (e) Library 650,000 657,926 (7,926) 
  (f) Publications 880,000 981,966 (101,966) 
  (g) Public Information Activities 270,000 216,183 53,817 
  (h) External Auditors 40,000 51,706 (11,706) 
  (i) Ministerial Operating Fund 600,000 600,000 0 
  (j) ISO 57,000 43,055 13,945 
  (k) Other 80,000 42,884 37,116 
  (m) Security Enhancement Programme 330,000 330,000 0 
Total  4,502,000 4,151,512 350,488 
 
33. 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 2008, CHF 600,000 was charged and credited to the Ministerial Conference Operating 
Fund (MOF). 
34. Section 12 (Unforeseen Expenditure ):  no unforeseen expenditure  was recorded under this 
section.  
Part D:  ITC 
35. Part D covers the contribution to the Inte rnational Trade Centre (ITC) UNCTAD/WTO.  
Contributions to the ITC amounted to CHF 16,859 ,900 in 2008, resulting in a budgetary saving of 
CHF 336,200 as the UN General Assembly did not a pprove two additional pos ts planned under the 
ITC budget. 
36. In accordance with WTO Financial Regulation 24 and WTO Financial Rule 4.4, transfers 
between WTO budgetary sections of CHF 3,407, 012 are necessary in order to cover excess 
expenditure over approved appropriations by sav ings.  Authority is sought to increase these 
appropriations accordingly, as follows (see al so Statement of Budgetary Expenditure): WT/BFA/W/181 
Page 12  
 
  2008 – Transfers between Budgetary  Sections – WTO Secretariat
 
 
Part Section From To 
A Sect 1 Work Years 1,849,424  
 Sect 2 Temporary Assistance  223,918 
B Sect 3 Communications 36,730   
 Sect 4 Building Facilities  1,936,982 
 Sect 5 Permanent Equipment  681,321 
 Sect 6 Supplies 72,481   
 Sect 7 Contractual Service.  564,791 
C Sect 8 Staff Overheads 171,037  
 Sect 9 Missions 272,069  
 Sect 10 Trade Policy Training Courses 654,783  
 Sect 11 Various 350,488  
Total 3,407,012 3,407,012 
 
EXPENDITURE:  APPELLATE BODY AND ITS SECRETARIAT 
 
37. Pursuant to the recommendation of the Committee on Budget, Finance and Administration 
(WT/BFA/51), the General Council agreed (WT/GC/M/ 61) that the financing of the Appellate Body 
would be divided into two categories:  (i) permanent costs and;  (ii) variable costs.  The permanent 
costs form part of the regular budget pro cedure and are charged against the corresponding 
appropriations according to the Financial Rules a nd Regulations.  The variable costs are paid by 
Appellate Body Operating Fund.  In this resp ect, WTO Members appropriated CHF 4,408,200 for the 
permanent costs of the Appellate Body for 2008 in cluding the replenishment of the Appellate Body 
Operating Fund by an amount of CHF 546,000, agai nst which the variable co sts associated with each 
appeal are charged. 
2008 - Budget Situation - Appella te Body and its Secretariat  
 
Part Section Budget Expenditure Balance 
A Sect 1 Work Years 2,802,000 2,505,822 296,178 
 Sect 2 Temporary Assistance 65,600 110,979 (45,379) 
B Sect 3 Communications 6,500 5,501 999 
 Sect 4 Building Facilities 68,000 76,252 (8,252) 
 Sect 5 Permanent Equipment 35,600 17,897 17,703 
 Sect 6 Supplies 20,000 15,430 4,570 
 Sect 7 Contractual Service. 24,000 21,256 2,744 
C Sect 8 Staff Overheads 39,000 35,338 3,662 
 Sect 9 Missions 37,000 1,638 35,362 
 Sect 11 Various 1,310,500 1,498,852 (188,352) 
Grand Total 4,408,200 4,288,965 119,235 
 
38. Expenditure of the Appellate Body and its  Secretariat amounted to a total CHF 4, 288,965 in 
2008 leading to a net budgetary saving of CHF 119,235.   
Part A:  Personnel-related costs 
39. The net budgetary saving of CHF 250,799 on pe rsonnel-related costs (part A) comprises a 
saving of CHF 296,178 on staff costs and an over spending of CHF 45,379 on temporary assistance.  
The saving on staff costs (Section 1), resulted from higher staff rotation and vacancies. The 
overspending on temporary assistance  (Section 2) was primarily due to additional internships, 
overtime and the common staff costs associated w ith temporary assistance hired to cover staff 
vacancies. The standard cost used to budget staff co sts for the Appellate Body and its Secretariat is  WT/BFA/W/181 
 Page 13 
 
 
  based on the standard cost used fo r the WTO Secretariat. Greater variations in staff cost can be 
observed in the Appellate Body and its Secretar iat due to its relatively small and not necessarily 
representative staff population. 
2008 – Budgetary Situation Part A - Personnel Related Costs  
 
Section Line Budget Expenditure Balance 
Sect 1 Work Years (a) Salary 2,031,000 1,836,029 194,971 
  (b) Pension 409,500 348,956 60,544 
  (c) Common Staff Costs 361,500 320,837 40,663 
Total  2,802,000 2,505,822 296,178 
Sect 2 Temporary Assistance  65,600 110,979 (45,379) 
Total   2,867,600  2,616,801  250,799  
 
Parts B and C:  Administrative and other costs 
 40. A net budgetary overspending of CHF 131,564 was recorded in administrative and other 
costs.  With the exception of building facilities (S ection 4) and various (Section 11) expenditure, all 
other sections reported budgetary savings.  The ov erspending is essentially due to the additional 
replenishment of the Appellate Body Operating Fund (ABOF) by CHF 126,123.  The ABOF meets 
the costs of cases brought to appeal.  This fund is  replenished annually from a specific line item under 
Section 11 – Various.  The ABOF expenditure in 2008 exceeded the resource s by CHF 126,123, and 
in line with normal practice was charged back to the regular budget of the Appellate Body Secretariat 
as overspending.  At the end of 2008, the balance of the fund stood at CHF nil. 
2008 – Budgetary Situation  Part B -Administrative Costs
 
 
Section Line Budget Expenditure Balance 
Sect 3 Communications (a) Telecommunications 6,500 5,501 999 
 (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 55,000 63,252 (8,252) 
Sect 5 Permanent Equipment  35,600 17,897 17,703 
Sect 6 Supplies  20,000 15,430 4,570 
Sect 7 Contractual Services (a) Reproduction 15,000 19,495 (4,495) 
 (b) Office Automation 9,000 1,762 7,238 
Total  154,100 136,337 17,763 
 WT/BFA/W/181 
Page 14  
 
  2008 – Budgetary Situation  Part C - Other
 
 
Section Line Budget Expenditure Balance 
Sect 8 Staff Overheads (a) Training 25,000 7,402 17,598 
 (b) Insurance 12,000 27,370 (15,370) 
 (d) Miscellaneous 2,000 566 1,434 
Sect 9 Missions  37,000 1,638 35,362 
Sect 11 Various (a) Representation and Hospitality 1,000 84 916 
 (d) Appellate Body Members 753,500 803,258 (49,758) 
 (e) Library 10,000 4,860 5,140 
 (f) Publications 0 18,526 (18,526) 
 (g) Public Information Activities 0 0 0 
 (l) Appellate Body Operating Fund 546,000 672,123 (126,123) 
Total   1,386,500 1,535,827 (149,327) 
 
41. In accordance with WTO Financial Regulation 24  and Financial Rule 4.4, transfers between 
budgetary sections of CHF 241,983 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 Statement of Budgetary Expenditure): 
2008 – Transfers between Budgeta ry Sections – Appellate Body  
 
Part Section From To 
A Sect 1 Work Years 194,707  
 Sect 2 Temporary Assistance  45,379 
 Sect 4 Building Facilities  8,252 
 Sect 5 Permanent Equipment 8,252  
C Sect 8 Staff Overheads 3,662  
 Sect 9 Missions 35,362  
 Sect 11 Various  188,352 
Total 241,983 241,983 
 
V. OPERATING FUNDS 
42. In 2008, the WTO Secretariat had the five following operating funds: 
Appellate Body Operating Fund (ABOF)  
 43. The Appellate Body Operating Fund (ABOF) pr ovides for variable costs of the Appellate 
Body consisting of the number of cases brought befo re the Appellate Body and their duration.  The 
fifth replenishment of the ABOF was made thr ough the inclusion of a specific appropriation of 
CHF 546,000 in the 2008 budget of the A ppellate Body and its Secretariat. 
44. The 2008 opening balance of the ABOF amounted to CHF 961,554. In 2008, the ABOF 
earned interest amounting to CHF 62,945 and incurr ed expenditure amounting to CHF 1,696,622. In 
addition to the appropriation of CHF 546,000, an a dditional transfer of CHF 126,123 was required at 
the end of the year to bring the balance of the ABOF at CHF nil.  WT/BFA/W/181 
 Page 15 
 
 
  Statement of Appellate Body Operating Fund Expenditure  
as at 31 December 2008  
     CHF  
 Opening balance as at 1 January 2008  961,554 
 
Income in 2008: -Transfer from the regular budget  546,000 -Interest earned during the course of the year  62,945
 
Sub-total   1,570,499 
 
Expenditure in 2008: -Interpreters   (35,537) -Transcribers  (59,258) -Travel of Members  (721,663) 
-Member fees  (790,064) 
-Miscellaneous  (40,801) -Rental of meeting rooms  (20,293) -Postage   (29,006)
 
Sub-total   (1,696,622) 
 
Total    (126,123) 
 
Additional transfer from the regular budget  126,123  
 Closing balance as at 31 December 2008  NIL 
 
 
Ministerial Operating Fund (MOF)
 
45. The Ministerial Operating Fund (MOF) has been established in 1999 (WT/BFA/44) to reduce 
the burden of the costs associated with a Ministerial Conference by spreading the costs over two years 
with an annual appropriation of CHF 400,000 funde d through the WTO Secretariat budget.  In 2004, 
the annual appropriation to the MOF was increased to CHF 600,000. 
46. The 2008 opening balance of the MOF amount ed to CHF 875,885. The MOF received an 
appropriation of CHF 600,000 and incu rred no expenditure in 2008.  Consequently, the 2008 closing 
and carry forward balance of the MOF amounts to CHF 1,475,885. 
Members' Transitional Operating Fund (MTOF)  
47. The Members' Transitional Operating Fund (M TOF) was established in December 2008 
(WT/BFA/107) to provide for additional operating costs and final instalation 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. The 2008 closing and carry forward balance amounts to 
CHF 8,051,716.  WT/BFA/W/181 
Page 16  
 
  Security Enhancement Operating Fund (SEOF
) 
49. The Security Enhancement Operating Fund (SEO F) was established in 2004 to finance the 
five-year security enhancement plan of the WTO premises.  The first instalment of CHF 1,119,000 
was appropriated in 2005 and the second instalment in 2006 amounted to CHF 796,000.  The third and fourth instalments received in 2007 and 2008 matched the annual payment of a lease for security 
equipment of CHF 330,000.  The SEOF incurred ot her expenditure amounting to CHF 228,207 in 
2008.  The 2008 closing and carry forward balance of the SEOF amounts to CHF 211,497.  
2008 - Statement of Expenditure SEOF
 
 CHF  
 
Opening balance as at 1 January 2008 439,705 
 Income in 2008 - Transfer from the regular budget 330,000 Expenditure in 2008 
- Building Renovation and Alterations (188,558) 
- Building Supplies (39,650) - Permanent Equipment / Lease / Security (330,000)
 
 
Closing balance as at 31 December 2008 211,497  
 Restructuring Operating Fund (ROF)
 
 
50. The Restructuring Operating Fund (ROF ) was established in 2006.  The 2008 opening 
balance of the ROF amounted to CHF 1,500,000.  In 2008, the ROF incurred expenditure amounting 
to CHF 1,222,000 for negotiated staff departure settlements and CH F 375,000 to offset the related 
impact of the termination packages on the WTO Pension Plan.  In accordance with established 
practice, the balance of CHF 97,000 was charge d against the common staff costs of the WTO 
Secretariat budget to bring the balance to CHF nil and close the ROF. WT/BFA/W/181 
Page 17 
 
 
 2008 
Financial Statements 
 
 INTRODUCTION
 
 
MANAGEMENT LETTER OF REPRESENTATION....................................................................19 
OPINION OF THE EXTERNAL AUDITOR ...................................................................................20 
 
 
STATEMENTS  
 
Statement of Budgetary Expenditure – WTO Secretariat ...............................................................21  
Statement of Budgetary Expenditure – Appellate Body and its Secretariat ..................................21  
Statement of Financial Position ................................................................................................ ..........22  
Statement of Financial Performance............................................................................................. .....23  
Surplus ........................................................................................................................ ..........................24  
Working Capital Fund ........................................................................................................... .............25  
WTO Annex Building Fund........................................................................................................ ........25  
 
NOTES TO THE FINANCIAL STATEMENTS  
 
Note 1.   Accounting Policies ........................................................................................................26  
Note 2.   Cash and Cash Equivalents...........................................................................................27  
Note 3.   Receivable from Members and Observers...................................................................28  
Note 4.   Inventories .................................................................................................................... ..28 
Note 5.   Other Accounts Receivable ...........................................................................................28  
Note 6.   Payables ....................................................................................................................... ...28 
Note 7.   Advanced Contributions ...............................................................................................29  
Note 8.   Early Payment Encouragement System.......................................................................29  
Note 9.   Outstanding Obligations ...............................................................................................29  
Note 10.  Provision for Contributions in Arrears .......................................................................29  
Note 11.  Extra-Budgetary Funds.................................................................................................29  
Note 12. Members' Transition Operating Fund (MTOF).........................................................29  
Note 13. Ministerial Operating Fund ( MOF )...............................................................................29  
Note 14. Doha Development Agenda Global Trust Fund  (DDAGTF) .....................................30  
Note 15. Security Enhancement Operating Fund  (SEOF) ........................................................30  
Note 16. Restructuring Operating Fund 2007  (ROF) ................................................................30  
Note 17. Appellate Body Operating  Fund  (ABOF) ...................................................................30  WT/BFA/W/181 
Page 18  
 
 Note 18. Contributions of Members............................................................................................30  
Note 19.  Contributions of New Members ...................................................................................30  
Note 20. Contributions of Observers...........................................................................................30  
Note 21.  Publication Revenue ......................................................................................................30  
Note 22.  Prior year's Outstanding Obligations ..........................................................................30  
Note 23.  Other Reve nues ..............................................................................................................31  
Note 24.  Budgetary Expenditure .................................................................................................31  
Note 25.  Foreign Currency Exchange .........................................................................................31  
Note 26.  Utilization of Surplus.....................................................................................................31  
Note 27.  Provision for Contributions in Arrears .......................................................................31  
Note 28.  Miscellaneous Income....................................................................................................31  
Note 29.  Budget Surplus...............................................................................................................31  
Note 30.  Balance of the Surplus Account....................................................................................31  
Note 31.  Cash and Cash Equivalents - Working Capital Fund ................................................32  
Note 32.  Receivable from Members - Working Capital Fund ..................................................32  
Note 33.  Tax receivable – Working Capital Fund......................................................................32  
Note 34.  Principal – Working Capital Fund...............................................................................32  
Note 35.  Advances from Members - Wo rking Capital Fund ....................................................32  
Note 36.  WTO  Annex....................................................................................................................32  
Note 37.  Property Plant and Equipment.....................................................................................32  
Note 38.  Leasing Agreements.......................................................................................................33  
Note 39.  International Trade Centre (ITC)................................................................................33  
 
SCHEDULES  
Schedule A: Early Payment Encouragement Scheme ......................................................................34 
 
Schedule B: Statement of Members and Observers of Outstanding Contributions 
 as at 31 December 2008 .................................................................................................35 
 
....WT/BFA/W/181 
Page 19 
 
 
 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 a nd 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 that these financial statements present fairly 
the Organization's financial positio n and performance as of 31 December 2008.  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/181 
Page 20  
 
  
 
 
 Paris, 28 July 2009   
OPINION OF THE EXTERNAL AUDITOR 
 
  I have examined the financial statements of  the WTO for the year ended 31 December 2008, 
which comprise statements on the financial situati on and financial performance,  the situation of the 
Surplus account, the assets and liabilities positions on the Working Capital Fund and the WTO annex 
building fund, as well as the summary of principal accounting practices and other explanatory notes.  
These financial statements were prepared under the responsibility of the WTO management.  It falls 
to me, on the basis of my audit, to express an opinion on the financial statements.   We conducted our audit in accordance with inte rnational auditing standards.  These standards 
require that my work be organized and implemente d 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.  I consider that the audit that I have conducted constitutes a reasonable foundation on 
which to base my opinion. 
  My opinion is that the financial statements present fairly the financial position of the WTO as 
at 31 December 2008 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.  These 
standards were applied in the same manner as in the preceding financial year. 
  
Philippe Séguin 
 
(signed) 
_________________________________________ 
 
President of the French Court of Audit 
  WT/BFA/W/181 
 Page 21 
 
 
  
WORLD TRADE ORGANIZATION 
 
 
2008 - Statement of Budgetary Expenditure  
(CHF) 
 
WTO Secretariat  
 
 
 
Appellate Body and its Secretariat  
 
Part Section Budget Expenditure Balance Proposed 
Transfers Final 
Appropriations Balance 
A Sect 1 Work Years 2,802,000 2,505,822 296,178 (194,707) 2,607,293 101,471 
 Sect 2 Temporary Assistance 65,600 110,979 (45,379) 45,379 110,979 0 
B Sect 3 Communications 6,500 5,501 999 0 6,500 999 
 Sect 4 Building Facilities 68,000 76,252 (8,252) 8,252 76,252 0 
 Sect 5 Permanent Equipment 35,600 17,897 17,703 (8,252) 27,348 9,451 
 Sect 6 Supplies 20,000 15,430 4,570 0 20,000 4,570 
 Sect 7 Contractual Service. 24,000 21,256 2,744 0 24,000 2,744 
C Sect 8 Staff Overheads 39,000 35,338 3,662 (3,662) 35,338 0 
 Sect 9 Missions 37,000 1,638 35,362 (35,362) 1,638 0 
 Sect 11 Various 1,310,500 1,498,852 (188,352) 188,352 1,498,852 0 
Grand Total 4,408,200 4,288,965 119,235 0 4,408,200 119,235 
 Part Section Budget Expenditure Balance Proposed 
Transfers Final 
Appropriations Balance 
A Sect 1 Work Years 115,115,800 112,761,351 2,354,449 (1,849,424) 113,266,376 505,025 
 Sect 2 Temporary Assistance 14,897,400 15,121,318 (223,918) 223,918 15,121,318 0 
B Sect 3 Communications 1,882,000 1,845,270 36,730 (36,730) 1,845,270 0 
 Sect 4 Building Facilities 3,737,000 5,673,982 (1,936,982) 1,936,982 5,673,982 0 
 Sect 5 Permanent Equipment 2,392,200 3,073,521 (681,321) 681,321 3,073,521 0 
 Sect 6 Supplies 1,307,000 1,234,519 72,481 (72,481) 1,234,519 0 
 Sect 7 Contractual Service 8,513,700 9,078,491 (564,791) 564,791 9,078,491 0 
C Sect  8 Staff Overheads 4,114,500 3,943,463 171,037 (171,037) 3,943,463 0 
 Sect  9 Missions 2,902,000 2,629,931 272,069 (272,069) 2,629,931 0 
 Sect 10 TPTC 3,823,600 3,168,817 654,783 (654,783) 3,168,817 0 
 Sect 11 Various 4,502,000 4,151,512 350,488 (350,488) 4,151,512 0 
 Sect 12 Unforeseen 100,000 0 100,000 0 100,000 100,000 
D Sect 13 ITC 17,196,100 16,859,900 336,200 0 17,196,100 336,200 
Grand Total 180,483,300 179,542,075 941,225 0 180,483,300 941,225 WT/BFA/W/181 
Page 22  
 
  
WORLD TRADE ORGANIZATION 
 
Statement of Financial Position  
 
     
     
AS AT DECEMBER 31, 2008 (CHF)    
  Notes ∗ 2008 2007 
ASSETS          
Current assets     
Cash and cash equivalents 2 46,669,416 47,974,314 
Receivables from:  - Member s 3 25,407,996  25,306,400 
 - Observers 3 1,238,208 1,134,200 Inventories  4 587,883 749,270 
Other receivables 5 5,969,573 5,065574 
Prepayments   252,379 123,381      
Total assets   80,125,455 80,352,139 
     
LIABILITIES     
     
Current liabilities    
Payables  6 4,641,469 4,328,371 
Contributions paid in advance by Members and Observers 7, 8 6,847,217 9,115,969 Reserve for obligations outstanding as at year-end 9 5,283,085 2,070,006 
Provisions for contributions in arrears 10 25,407,996 25,306,400 
Extra-budgetary funds 11 24,367,570 22,702,533 
Reserves - Members' Transition Operating Fund 12 8,051,716 0 
 - Ministerial Operating Fund 13 1,475,885 875,885  - Doha Development Agenda Global Trust Fund 14 1,000,000 1,000,000 
 - Security Enhancement Operating Fund 15 211,498 439,705 
 - Restructuring Operating Fund 16 0 1,500,000  - Appellate Body Operating Fund 17 0 961,554 
     
Total liabilities   77,286,435 68,300,423 
     
NET ASSETS   2,839,020 12,051,716 
     
Accumulated surplus  2,839,020 12,051,716 
     
TOTAL ACCUMULATED SURPLUS  2,839,020 12,051,716 
     
∗Notes are in integral part of these financial statements.  WT/BFA/W/181 
 Page 23 
 
 
  
WORLD TRADE ORGANIZATION 
 
Statement of Financial Performance  
 AS AT DECEMBER 31, 2008 (CHF)  
    
 Notes ∗ 2008 2007 
REVENUE    
    
Contributions assessed on Members 18 183,396,223 180,500,000 
Contributions assessed on New Members 19 375,052 478,696 Contributions of Observers 20 825,407 847,410 
Revenue from publications 21 501,516 539,905 
Savings on prior year's outstanding obligations 22 319,661 515,203 Refund of prior year's expenditure  1,320,070 769,416 
Other revenue 23 462,488 629,463 
    
Total revenue  187,200,417 184,280,093 
    
EXPENSES    
    
WTO Secretariat budgetary expenditure 24 (179,542,075) (169,261,956) 
Appellate Body and its Secretariat budgetary expenditure 24 (4,288,965) (4,658,162) 
Loss on foreign exchange transactions 25 (299,687) (416,767) 
    
Total expenses  (184,130,727) (174,336,885) 
    
    
SURPLUS FOR THE PERIOD  3,069,690 9,943,208 
    
∗Notes are in integral part of these financial statements. 
 
 WT/BFA/W/181 
Page 24  
 
  
WORLD TRADE ORGANIZATION 
 
Surplus  
 
    
AS AT DECEMBER 31, 2008 (CHF)    
    
DEBITS Notes ∗ 2008 2007 
    
Utilization of prior surplus: 26   
 Application against Member contributions 7 4,000,000 5,496,223  Replenishment of Restructuring Operating Fund   1,500,000 
 Establishment of Members' Transition Operating Fund 12 8,051,716  
Increase of provision for contributions in arrears 27 101,596  Write-off publications and adjustment for inventory 4 129,073 231,455 
    
Total debits  12,282,385 7,227,678 
    
CREDITS    
    
Balance as at 1st January  12,051,716 6,996,223 
Decrease of provision for contributions in arrears 27  2,339,964 Variation against budget of income and expenditure:    
 Contribution assessed on two new Members  375,052 478,696 
 Excess miscellaneous income 28 1,634,177 1,408,179  Budget surplus 29 1,060,460 8,056,332 
    
Total credits  15,121 ,405 19,279,394 
    
ACCUMULATED SURPLUS 30 2,839,020 12,051,716 
    
∗Notes are in integral part of these financial statements. 
  WT/BFA/W/181 
 Page 25 
 
 
  
WORLD TRADE ORGANIZATION 
 
Working Capital Fund  
 
    
    
AS AT DECEMBER 31, 2008 (CHF)    
 Notes∗ 2008 2007 
ASSETS        
Cash and cash equivalents 31 9,704,080 9,379,142 
Receivables from Memb ers 32 213,2 89 223,844 
Tax receivables 33 76,980 74,566 
    
Total assets  9,994,348 9,677,552 
    
LIABILITIES AND CAPITAL FUND    
    
Principal of Fund 34 6,000,272 5,780,411 Payable advances from by Members as at 1 January 35 3,994,076 3,897,141 
    
Total liabilities and capital fund  9,994,3 48 9,677,552 
    
 
 
 
WTO Annex Building Fund  
 
    
AS AT DECEMBER 31, 2008 (CHF)    
    
 Notes∗ 2008 2007 
ASSETS    
    
Cash and cash equivalents  0 9,182 
Receivables  0 5 
Construction-in progress  0 5,153,054 
    
Total assets  0 5,162,241 
    
LIABILITIES    
    
Loan payable to FIPOI  0 5,000,000 
Accumulated interest  0 3,290 
Due to WTO General Fund  0 158,951     
Total liabilities 36 0 5,162,241 
    
∗Notes are in integral part of these financial statements. 
 WT/BFA/W/181 
Page 26  
 
 VI. NOTES TO THE FINANCIAL STATEMENTS 
Note 1.  Accounting Policies 
  The WTO prepares two sets of financial reports.  The present report discloses the financial activities under regular budget.  The Dir ector-General's Report on Extra-Budgetary Funds 
(WT/BFA/W/182) discloses financial activities related to the extra-budgetary 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/GC/M/8 and WT/GC/M/82, respectively).  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 of the WTO.  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.  Gains or lo sses on exchange are added to or deducted from 
miscellaneous income. 
 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. 
- Sales of publications, souvenirs and ro yalties as well as the rental of meeting 
rooms and parking are accounted for at the issuance of the invoice. 
- Savings on the previous year's outstanding obligations are accounted for as 
miscellaneous income 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 the previous year's expend iture as well as the compensation for the use 
of the Organization's resources for activities financed from extra-budgetary funds (10 per cent of the expenses in the Program Support Fund) are recorded under the line "Miscellaneous Income various". 
 
• Expenses: 
- Staff costs are accounted for on a modified accrual basis.  Overtime and other 
benefits, such as allowances for depende nt spouse, are accounted for on an accrual  WT/BFA/W/181 
 Page 27 
 
 
 basis.  However, some employee benefits such as actuarial costs relating to 
pensions or retirement health medical care are not recorded. 
- Other expenditures including purchase of goods and services from suppliers, 
travel expenses and special service agreem ents with consultants are accounted for 
when committed. 
- Outstanding obligations, at year-end ar e expensed.  A provision "Reserve for 
obligations outstanding as at year-end" is  identified on 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 but recorded in the Statement of Financial 
Position. 
 Statement of Financial Position
 
• Property Plant and Equipment (PPE) are not recognized as assets but are expensed at the 
time of acquisition.  The historical value (at cost) of furniture, equipment, IT equipment 
and vehicles is disclosed in Note 37. 
• Inventories are either produced in-house or  purchased from suppliers. Inventories held 
for sale (publications and souvenirs) are either  in-house publications valued at cost of 
ink and paper or purchased inventory valued at the purchase price, including shipping costs.  Free publication inventory is not valu ed.  Write off of inventories is booked for 
obsolete publications through the Surplus Account. 
• Provision for contributions in arrears is  established and funded through the Surplus 
Account.  Increase or decrease in the contribut ions outstanding at the end of the year in 
comparison with the previous year impacts the Surplus Account. 
• Reserves for different operating funds and th e reserve for Doha Development Agenda 
Global Trust Fund are created following decisions of the General Council. 
• Cash balances held on behalf of extra-b udgetary funds and a corresponding liability are 
reflected on the Statement of Financial Position. 
 Surplus Account
 
 Budgetary surpluses and deficits; increases and decreases of the provision for contribution in 
arrears as well as the write-offs fo r publication are directly recorded in the Surplus Account. The 
utilisation of any accumulated surplus balance ha s to be approved by the General Council, in 
accordance with Regulation 26 of the Financial Regulations.   
 Working Capital Fund
 
 The Working Capital Fund is constituted of advances made by Members and the 
corresponding accrued interest.  Note 2.   Cash And Cash Equivalents 
 
 The cash and short term investments as at 31 December are summarized in the 
following table.  As detailed in the WTO Fi nancial Regulations and Rules, WTO may make 
non-speculative short-term investments for availabl e cash balance in the bank accounts according to 
immediate requirements. WT/BFA/W/181 
Page 28  
 
  
Cash and cash equivalent 2008 2007 
Cash in hand 10,000 10,000 
Cash at bank by currency: 
CHF 5,643,148 42,054,015 
USD 868,789 483,791 
EUR 484,148 4,249,938 
GBP 94,071 1,176,570 
Total cash 7,100,156 47,974,314 
CHF Short term investments 35,000,000 0 
USD Short term investments 859,680 0 
EUR Short term investments 2,939,300 0 
GBP Short term investments 770,280 0 
Total short term investment  39,569,260 0 
Grand total 46,669,416. 47,974,314 
 
Note 3.   Receivables From Members and Observers 
 
 Receivables from Members and Observer s represent accumulated amounts of assessed 
contributions that have not been collected.  Sche dule B details the situation for Members. Schedule C 
details the situation for Observers. Members who ha ve payments due in arrears can be subject to 
administrative measures. 
Note 4.   Inventories 
  The total inventory of CHF 587,883 represents the value of stock of WTO publications 
and co-publications (CHF 365,677), non-WTO pub lications (CHF 171,301), and souvenirs 
(CHF 50,905) following adjustments for write-off s and physical stock reconciliation.  These 
adjustments totalling CHF 129,073 include a write-o ff for obsolete inventory in the amount of 
CHF 107,031 and an adjustment of CHF 22,042 foll owing the end-of-year physical inventory count. 
Note 5.   Other Receivables 
  Other receivables at 31 December 2008 to talled CHF 5,969,573 as detailed in the 
following table. 
Other receivables 2008 2007 
Staff advances for salary, travel and education grant 2,177,765 1,990,185 
Recoverable United States taxes 2,882,173 1,759,440 
Recoverable Swiss taxes 751,546 591,489 
Various other receivabl es 158,0 89 683,251 
Total 5,969,573 5,024,365 
 
Note 6.   Payables 
  Accounts payable at 31 December 2008 amounted to CHF 4,641,469 and included the following: 
• CHF 3,796,033 of payables to suppliers. 
• CHF 550,963 of payables to WTO staff, consultants and interns.  WT/BFA/W/181 
 Page 29 
 
 
 • CHF 294,473 of other payables. 
 Note 7.   Advanced Contributions 
  Contributions paid in advance by Members and Observers comprise: 
• CHF 689,421 of contributions paid in advan ce by Members and Observers as disclosed 
in Schedules B and C, respectively. 
• CHF 4,000,000 allocated from the 2007 surplu s to reduce Members' 2009 contributions 
as approved by the General Council (WT/BFA/107). 
• CHF 2,157,796 of interest earned in 2007 (C HF 830,377) and 2008 (CHF 1,327,419) to 
be refunded to Members through the Ea rly Payment Encouragement System 
 Note 8.   Early Payment Encouragement System 
 
 The General Council introduced a system to encourage early payment of contributions.   
The interest earned on the current year's contribut ions is refunded to Members on the basis of 
calculations which take into account the amount and date of payment.  Schedule A shows the 
apportionment of CHF 1,327,419 earned as interest in  2008 which will be dedu cted from the relevant 
Members' contributions for 2010. 
Note 9.   Outstanding Obligations 
  The reserve for obligations outstanding at 31 December 2008 amounted to CHF 5,273,371 with respect to the WTO Secretaria t and CHF 9,714 for the Appellate Body and its 
Secretariat. 
Note 10.  Provision for Contributions in Arrears 
  The provision of CHF 25,407,996 covers all contributions in arrears from Members as at 31 December 2008 (Schedule B). 
Note 11.  Extra-Budgetary Funds 
 
 The balance of extra-budgetary funds held by the WTO stood at CHF 24,367,570 as at 
31 December 2008.  The Direct or-General's Report on Extra-Budgetary Funds (WT/BFA/W/182) 
provides more details on the financial activ ities related to the extra-budgetary funds. 
Note 12.  Members' Transition Operating Fund (MTOF) 
 
 This reserve was created in 2008 for the construction of the new building and the 
renovation projects.  The fund will be used to finance additional operating costs during the 
construction work and final installation cost s once the construction work is completed 
(WT/BFA/107). 
Note 13.  Ministerial Operating Fund (MOF) 
 
 This reserve was created in 1999 to redu ce the burden of the costs associated with a 
Ministerial Conference by spreading the costs over two years with a budgetary appropriation in each year of the regular budget of the WTO.  WT/BFA/W/181 
Page 30  
 
 Note 14.  Doha Development Agenda Global Trust Fund
 (DDAGTF) 
  This reserve was 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). 
Note 15.  Security Enhancement Operating Fund
 (SEOF) 
 
 This reserve was created in 2004 for the funding of a five-year Programme to enhance 
security at WTO premises.  
Note 16.  Restructuring Operating Fund 2007  (ROF) 
 
 This reserve was created in 2007 to finance the restructuring of the Secretariat.  The 
entire balance of the fund amounting to CHF 1,500,000 was fully deployed and the fund was closed at 
31 December 2008. 
Note 17.  Appellate Body Operating Fund  (ABOF) 
 
 This reserve was created in order to mana ge the variations in expenditure of the 
Appellate Body caused by fluctuations in the numbe r of cases brought before the Body and excludes 
the fixed costs of the Appellate Body Secretariat. 
Note 18.  Contributions of Members 
  Contributions for 2008 were assessed on Members for the total amount of 
CHF 183,396,223 (WT/GC/M/112). 
Note 19.  Contributions of New Members 
  Two new Members, Ukraine and Cape Verd e, acceded to the WTO in 2008.  Their 
respective assessments are CHF 363,208 and CHF 11,844.   This amount is treated as excess income 
over budget. 
Note 20.  Contributions of Observers 
  Observers are assessed at a single rate  each year.  In 2008 the assessment was 
CHF 26,685 for each Observer.  When an Observer becomes a Member, their assessed contribution to 
each category as Observer and Member is pro-rated. 
Note 21.  Publication Revenue 
  Revenue from publications includes the sale of books and souvenirs through the bookshop and through direct  sales of WTO publications.  It also includes royalties from the sales of 
publications. 
Note 22.  Prior Year's outstanding obligations 
  After one year, unutilized provisions for out standing obligations are liquidated and 
recorded as revenue.  WT/BFA/W/181 
 Page 31 
 
 
 Note 23.  Other Revenue 
  Other revenues are detailed below. 
Other revenue 2008 2007 
Overhead fees related to extra budgetary activities 231,350 243,258 
Interest on current accounts 175,171 203,462 
Rental of meeting rooms an d office space 44,500 136,128 
Miscellaneous 11,467 46,614 
Total 462,488 629,463 
 
Note 24.  Budgetary Expenditure 
 
 The Statement of Financial Performance pr esents total budgetary expenditure for the 
WTO Secretariat and the Appellate Body and its Secr etariat. Details are provided in the Statement of 
Budgetary Expenditure. 
Note 25.  Foreign Currency Exchange 
 
 Loss or gain on foreign exchange transactions reflects the net effects of currency 
fluctuations on the Organization's finances during the year. 
Note 26.  Utilization of Surplus 
  The General Council agreed that the cred it balance of the Surplus Account as at 
31 December 2007 amounting to CHF 12,051,716 be utilized in accordance with Financial 
Regulation 26, paragraph 3 (WT/BFA/107).  This  includes the establishment of the Members' 
Transition Operating Fund and an allocation to reduce Members' contributions for 2009. 
Note 27.  Provision for Contributions in Arrears 
  Contributions receivable from WTO Memb ers amounted to CHF 25,407,996 and CHF 
25,306,400 at the end of 2008 and 2007, respectively.   The difference is reco rded as an increase of 
CHF 101,596 in the provision for contributions outstanding. 
Note 28.  Miscellaneous Income 
  The excess in actual versus estimated misc ellaneous income of CHF 1,634,177 is due 
mainly to a reimbursement of the ITC surplus from 2006/2007 in the amount of CHF 965,768. 
Note 29.  Budget Surplus 
  The budget surplus is made of the budgetary  surplus of the WTO Secretariat and the 
Appellate Body and its Secretariat as presented in the Statements of Budgetary Expenditure. 
Note 30.  Balance of the Surplus Account 
 
 In accordance with Financial Regulation 26, paragraph 3, the Director-General shall make a proposal to the Committee on Budget, Finance and Administration on the use of the credit balance of the Surplus Account.  WT/BFA/W/181 
Page 32  
 
 Note 31.  Cash and cash equivalents - Working Capital Fund 
  The Working Capital Fund held CHF 54,080 in cash and CHF 9,650,000 in short-term 
investments as at 31 December 2008. 
Note 32.  Receivables from Members - Working Capital Fund 
 
 Receivables from Members represent amounts assessed on Members at the time of their 
accession to the Organization, which have not yet been received. 
Note 33.  Tax Receivables – Working Capital Fund 
 
 Tax receivable represents the amount of interest earnings withheld automatically by the 
bank for tax purposes, which will be reclaimed fro m the Swiss authorities as the Organization is 
exempt from these taxes. 
Note 34.  Principal – Working Capital Fund 
 The principal of the Fund consists of th e 2007 opening balance of CHF 5,780,410 plus 
interest on investments of CHF 219,362 and interest  earned on the current account of CHF 500.  The 
total principal of the Fund is the accumulated interest earned on the advances by Members that accrue to the benefit of the Organization. 
Note 35.  Advances from Members - Working Capital Fund 
  Any government acceding to the WTO shall make an advance to the Fund in accordance 
with the scale of contributions applicable to the budget for the year of its accession.  The minimum 
advance to the Working Capital Fund amounts to 0.5 pe rcent of the principal of the Fund for countries 
or separate customs territories whose share of the tota l trade of Members is 0.5 percent or less.  'This 
amount represents the total amount assessed on all Members since the establishment of the Fund. 
Note 36.  WTO
 Annex 
 
 The WTO Annex building project proposed on the Avenue de France site was suspended at the end of 2007.  In 2008 the proj ect assets were sold to  the Swiss authorities, 
liquidating the associated liabilities and leadi ng to the closure of the related accounts.  
Note 37.  Property Plant and Equipment 
 
 The Organization does not own any properties as at 31 December 2008. The Centre 
William Rappard is occupied free of charge by the Organization.  
 The historical value (at cost) of furniture, IT equipment is amounting to CHF 
22,405,638 at 31 December 2008. This amount includes the leased equipment. 
Inventory Infrastructure IT Total 
Value at cost of items held at 31 Decem ber 2007 17,642,813 5,143,506 22,786,319 
Adjustments during 2008 383,284 (722) 382,562 
Acquisitions during 2008 2,122,734 636,500 2,759,234 
Disposals during 2008 (3,307,613) (214,864) (3,522,477) 
Value at cost of items held at 31 Decem ber 2008 16,841,217 5,564,420 22,405,638 
  WT/BFA/W/181 
 Page 33 
 
 
 Note 38.  Leasing agreements 
  The Organization has the following leasing contracts at 31 December 2008.  
Leasing contract/ 
Purpose Period Contract 
value Contract 
charges Invoices 
presented Instalments 
paid Instalments to be 
paid 
< 1 year 1 year > 
< 5yearsContract 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 
New switchboard 49 months 
01/12/2007 
31/12/2011 1,000,000  
89,654 935,052 220,931  
215,931  
868,72
3 
 
Note 39.  International Trade Centre (ITC)  
  The International Trade Centre (ITC), a jo int technical cooperation agency for business 
aspects of trade development, has been established in 1967.  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 dir ector 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 UNCTAD 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 r ecognize in its financial statements its share of 
ITC's assets, liabilities, revenue and expenses.  ITC's audited biennal fi nancial statements are 
available on demand directly from the ITC. WT/BFA/W/181 
Page 34  
 
 SCHEDULE A 
2008 Early Payment Encouragement Scheme  
Interest to be distributed to Members in 2010  
Member Interest  Member Interest 
Albania 321  Liechtenstein 409 
Angola 1,470  Lithuania 1,559 
Antigua and Barbuda 248  Luxembourg 5,720 
Argentina 3,469  Macao 1,080 
Armenia 179  Macedonia 0 
Australia 16,858  Madagascar 122 
Austria 22,665  Malaysia 17,906 
Bahrain 709  Maldives 162 
Bangladesh 930  Malta 669 
Barbados 89  Morocco 1,729 
Belgium 35,658  Mauritius 534 
Belize 94  Mexico 17,273 
Benin 28  Moldova 215 
Bolivia 8  Mongolia 22 
Botswana 362  Mozambique 292 
Brazil 12,023  Myanmar 38 
Brunei Darussalam 621  Namibia 236 
Bulgaria 2,053  Netherlands 50,769 
Burkina Faso 7  New Zealand 3,981 
Cambodia 207  Nigeria 1,535 
Cameroon 203  Norway 12,861 
Canada 55,438  Oman 835 
Chile 2,374  Pakistan 1,575 
China 16,208  Panama 1,175 
Colombia 2,544  Papua New Guinea 20 
Costa Rica 742  Philippines 3,987 
Croatia 2,242  Poland 13,816 
Cuba 650  Portugal 1,563 
Cyprus 1,040  Qatar  437 
Czech Republic 8,817  Romania 33 
Denmark 13,601  Rwanda 204 
Dominican Republic 898  Saint Kitts and Nevis 159 
Ecuador 438  Saint Lucia 93 
Egypt 1,994  Saint Vincent and the Grenadines 133 
El Salvador 5  Saudi Arabia 12,060 
Estonia 1,282  Singapore 34,463 
Fiji Islands 183  Slovak Republic 2,853 
Finland 10,212  Slovenia 2,643 
Former Yugoslavia 388  Solomon Islands 117 
France 70,478  South Africa 6,402 
Georgia 245  Spain 28,779 
Germany 137,433  Sri Lanka 153 
Ghana 41  Swaziland 134 
Greece 5,145  Sweden 20,406 
Guatemala 850  Switzerland 22,110 
Guyana 104  Tanzania 177 
Haïti 146  Chinese Taipei 808 
Hong Kong 48,305  Thailand 16,516 
Hungary 9,796  Tonga 17 
Iceland 629  Trinidad and Tobago 709 
India 3,277  Tunisia 1,447 
Indonesia 9,868  Turkey 4,319 
Ireland 15,878  Uganda 29 
Israel 7,609  Ukraine 959 
Italy 117,838  United Arab Emirates 10,395 
Jamaica 353  United Kingdom 258,175 
Japan 63,786  United States of America 14,545 
Kenya 76  Uruguay 150 
Kingdom of Jordan 779  Venezuela 1,949 
Korea 31,183  Vietnam 3,753 
Kyrgyz Republic 15  Zambia 139 
Latvia 979  Grand Total  1,327,420  
  
 
  WT/BFA/W/181
Page 35SCHEDULE B/TABLEAU B/CUADRO B 
 
Statement of Outstanding Contributions as At 31 December 2008/ Etat des Arrieres de Contributions  
Au 31 Decembre 2008/ Estado de  Contribuciones Pendientes al 31 De Diciembre De 2008 Administrative measures 
Mesures administratives Medicas administrativas 
(see/voir/véase p. 6) 2008 
Current Year Situation 
Situation de l'Année Courante 
Situación del Año en Curso 
Swiss Francs/Francs suisses/Francos suizos Category/Cat egorie Swiss Francs/Francs suisses/Francos suizo CHF 
Members / Membres / Miembros 1969- 
1988 1989- 
2003 2004 2005 2 006 2007 2008 TOTAL I II III IV 
Inactive 
/Inactiva Assessment 
Contribution
ContribuciónInterest 
Intérêts 
Intereses Payments 
Paiements 
Pagos Outstanding 
Arriérés 
Pendiente Advance 
Avance 
Adelantao 
Albania/Alba nie/Albania 0  0  0 0 0 0 0 0      37,359 (93) (37,266) 0  
Angola  0  0  0 0 0 0 0 0      208,143 (524) (207,619) 0  
Antigua and Barbuda/Antigua-et-
Barbuda/Antigua y Barbuda 0  0  0 0 0 0 0 0      26,685 (111) (26,574) 0 15,393  
Argentina/Argentine/Argentina 0  0  0 0 0 0 0 0      572,838 0 (572,838) 0 45  
Armenia/Arménie/Armenia  0  0 0 0 0 0 0      26,685 (86) (26,599) 0 - 
Australia/Australie 0  0  0 0 0 0 0 0      2,028,060 (5,220) (2,022,840) 0 - 
Austria/Autriche 0  0  0 0 0 0 0 0      2,511,948 (10,079) (2,501,869) 0 - 
Bahrain/Bahreïn 0  0  0 0 0 0 0 0      142,320 (372) (141,948) 0 - 
Bangladesh 0  0  0 0 0 0 0 0      181,458 (45) (181,413) 0 - 
Barbados/Barbade 0  0  0 0 0 0 0 0      30,243 (72) (30,171) 0 - 
Belgium/Belgique/Bélgica 0  0  0 0 0 0 0 0      4,685,886 (15,885) (4,670,001) 0 - 
Belize/Belice 0  0  0 0 0 0 0 0      26,685 0 (26,685) 0 - 
Benin/Bénin 0  0  0 0 0 0 23,686 23,686      26,685 0 (2,999) 23,686 - 
Bolivia/Bolivie 0  0  0 0 0 0 39,947 39,947      40,917 0 (970) 39,947 - 
Botswana 0  0  0 0 0 0 0 0      62,265 (156) (62,109) 0 246  
Brazil/Brésil/Brasil 0  0  0 0 0 0 0 0      1,574,415 (6,413) (1,568,002) 0 405,677  
Brunei Darussalam/Brunéi Darussalam 0  0  0 0 0 0 0 0      71,160 (145) (71,015) 0 - 
Bulgaria/Bulgarie 0  0  0 0 0 0 0 0      231,270 (699) (230,571) 0 - 
Burkina Faso 0  0  0 0 0 0 22,633 22,633      26,685 0 (4,052) 22,633 - 
Burundi 641,028  376,367  24,084 25,110 26,055 27,075 26,685 1,146,404     1  26,685 0  26,685 - 
Cambodia,Kingdom/Cambodge,Royaume 
du/Camboya,Reino  0  0 0 0 0 2,364 2,364      58,707 (59) (56,284) 2,364 - 
Cameroon/Cameroun/Camerún 0  0  0 0 0 0 27,991 27,991      49,812 0 (21,821) 27,991 - 
Canada/Canadá 0  0  0 0 0 0 0 0      6,272,754 (28,241) (6,244,513) 0 - 
Cape Verde/Cap-Vert/Cabo Verde       11,844 11,844      11,844   11,844  
Central African Republic/République 
centrafricaine/ República Centroafricana 542,793  397,479  24,084 25,110 26,055 27,075 26,685 1,069,281     1  26,685 0  26,685 - 
Chad/Tchad 813,684  370,287  24,084 25,110 26,055 27,075 26,685 1,312,980     1  26,685 0  26,685 - 
Chile/Chili 0  0  0 0 0 0 166,713 166,713      553,269 (1,096) (385,460) 166,713 - 
China, People's Republic of/Chine, 
République populaire de/ China, República Popular de 0 0  0 0 0 0 0 0      9,496,302 (8,382) (9,487,920) 0 - 
Colombia/Colombie 0  0  0 0 0 0 9,917 9,917      343,347 (863) (332,567) 9,917 - 
Congo 504,227  358,248  38,534 41,850 39,951 37,905 48,033 1,068,748     1  48,033 0  48,033 - 
Costa Rica 0  0  0 0 0 0 0 0      158,331 (38) (158,293) 0 46,870  
Côte d'Ivoire 0  207,057  101,153 103,788 104,220 108,300 110,298 734,816     1  110,298 0  110,298 - 
Croatia/Croatie/Croacia  0  0 0 0 0 0 0      293,535 (856) (292,679) 0 - 
Cuba 0  0  0 0 0 0 0 0      104,961 (317) (104,644) 0 - 
Cyprus/Chypre/Chipre 0  0  0 0 0 0 0 0      120,972 (359) (120,613) 0 -  
  WT/BFA/W/181 
Page 36 Statement of Outstanding Contributions as At 31 December 2008/ Etat des Arrieres de Contributions  
Au 31 Decembre 2008/ Estado de  Contribuciones Pendientes al 31 De Diciembre De 2008 Administrative measures 
Mesures administratives Medicas administrativas 
(see/voir/véase p. 6) 2008 
Current Year Situation 
Situation de l'Année Courante 
Situación del Año en Curso 
Swiss Francs/Francs suisses/Francos suizos Category/Cat egorie Swiss Francs/Francs suisses/Francos suizo CHF 
Members / Membres / Miembros 1969- 
1988 1989- 
2003 2004 2005 2 006 2007 2008 TOTAL I II III IV 
Inactive 
/Inactiva Assessment 
Contribution
ContribuciónInterest 
Intérêts 
Intereses Payments 
Paiements 
Pagos Outstanding 
Arriérés 
Pendiente Advance 
Avance 
Adelantao 
Czech Republic/République tchèque/República Checa 0  0  0  0  0  0  0  0      1,174,140  (3,528) (1,170,612) 0  - 
Democratic Republic of the Congo 
/République démocratique du 
Congo/República Democrática del Congo 496,277  490,659  30,506 25,110 26,055 27,075 26,685 1,122,367     1  26,685 0  26,685 - 
Denmark/Danemark/Dinamarca 0  0  0 0 0 0 0 0      1,752,315 (6,557) (1,745,758) 0 - 
Djibouti 0  281,400  24,084 25,110 26,055 27,075 26,685 410,409     1  26,685 0  26,685 - 
Dominica/Dominique 0  17,622  24,084 25,110 26,055 27,075 26,685 146,631     1  26,685 0  26,685 - 
Dominican Republic/République dominicaine/ 
República Dominicana 596,035  0  0 0 0 0 7,344 603,379      177,900 (523) (170,033) 7,344 - 
Ecuador/Equateur 0  0  0 0 0 0 0 0      156,552 (590) (155,962) 0 22,726  
Egypt/Egypte/Egipto 0  0  0 0 0 0 0 0      430,518 (60) (430,458) 0 - 
El Salvador 0  0  0 0 0 0 100,855 100,855      101,403 (10) (538) 100,855 - 
Estonia/Estonie/Estonia 0  0  0 0 0 0 0 0      144,099 (509) (143,590) 0 - 
European Communities/Communautés 
européennes/ Comunidades Europeas  0  0  0 0 0 0 0 0      0 0  0 - 
Fiji/Fidji 0  0  0 0 0 0 1,443 1,443      26,685 (99) (25,143) 1,443 - 
Finland/Finlande/Finlandia 0  0  0 0 0 0 0 0      1,118,991 (4,446) (1,114,545) 0 - 
Former Yugoslav Republic of Macedonia /Ex-
République Yougoslave de Macedoine /Ex 
República Yugoslava De   Macedonia 0  0  0 0 0 0 0 0      42,696 0 (42,696) 0 - 
France/Francia 0  0  0 0 0 0 0 0      8,674,404 (30,139) (8,644,265) 0 - 
Gabon/Gabón 0  88,451  56,196 56,916 52,110 50,540 48,033 352,246     1  48,033 0  48,033 - 
Gambia/Gambie 590,173  273,743  24,084 25,110 26,055 27,075 26,685 992,925     1  26,685 0  26,685 - 
Georgia/Georgie  0  0 0 0 0 0 0      32,022 (50) (31,972) 0 - 
Germany/Allemagne/Alemania 0  0  0 0 0 0 0 0      15,765,498 (56,102) (15,709,396) 0 - 
Ghana 0  0  0 0 0 0 0 0      71,160 (7) (71,153) 0 - 
Greece/Grèce/Grecia 0  0  0 0 0 0 0 0      862,815 (2,330) (860,485) 0 - 
Grenada/Grenade/Granada 0  0  0 0 0 26,039 26,685 52,724      26,685 0  26,685 - 
Guatemala 0  0  0 0 0 0 0 0      112,077 (430) (111,647) 0 - 
Guinea/Guinée 0  266,296  24,084 25,110 26,055 27,075 26,685 395,305     1  26,685 0  26,685 - 
Guinea-Bissau/Guinée-Bissau 0  281,400  24,084 25,110 26,055 27,075 26,685 410,409     1  26,685 0  26,685 - 
Guyana 0  0  0 0 0 0 15,428 15,428      26,685 (64) (11,193) 15,428 - 
Haiti/Haïti/Haití 0  0  0 0 0 0 0 0      26,685 (35) (26,650) 0 - 
Honduras 0  0  0 0 0 32,361 64,040 96,401      64,044 (4)  64,040 - 
Hong Kong, China/Hong Kong, Chine 0  0  0 0 0 0 0 0      5,235,597 (22,503) (5,213,094) 0 - 
Hungary/Hongrie/Hungría 0  0  0 0 0 0 0 0      1,054,947 (3,682) (1,051,265) 0 48,735  
Iceland/Islande/Islandia 0  0  0 0 0 0 0 0      80,055 (87) (79,968) 0 - 
India/Inde 0  0  0 0 0 0 0 0      1,328,913 (4,323) (1,324,590) 0 - 
Indonesia/Indonésie 0  0  0 0 0 0 0 0      1,321,797 (2,590) (1,319,207) 0 - 
Ireland/Irlande/Irlanda 0  0  0 0 0 0 0 0      2,289,573 (9,071) (2,280,502) 0 - 
Israel/Israël 0  0  0 0 0 0 0 0      898,395 (1,216) (897,179) 0 405  
Italy/Italie/Italia 0  0  0 0 0 0 0 0      7,039,503 (24,554) (7,014,949) 0 - 
Jamaica/Jamaïque 0  0  0 0 0 0 0 0      81,834 (82) (81,752) 0 - 
Japan/Japon/Japón 0  0  0 0 0 0 0 0      9,811,185 (31,788) (9,779,397) 0 - 
Jordan/Jordanie/Jordania 0  0  0 0 0 0 0 0      122,751 (346) (122,405) 0 -  
   WT/BFA/W/181
 Page 37Statement of Outstanding Contributions as At 31 December 2008/ Etat des Arrieres de Contributions  
Au 31 Decembre 2008/ Estado de  Contribuciones Pendientes al 31 De Diciembre De 2008 Administrative measures 
Mesures administratives Medicas administrativas 
(see/voir/véase p. 6) 2008 
Current Year Situation 
Situation de l'Année Courante 
Situación del Año en Curso 
Swiss Francs/Francs suisses/Francos suizos Category/Cat egorie Swiss Francs/Francs suisses/Francos suizo CHF 
Members / Membres / Miembros 1969- 
1988 1989- 
2003 2004 2005 2 006 2007 2008 TOTAL I II III IV 
Inactive 
/Inactiva Assessment 
Contribution
ContribuciónInterest 
Intérêts 
Intereses Payments 
Paiements 
Pagos Outstanding 
Arriérés 
Pendiente Advance 
Avance 
Adelantao 
Kenya 0  0  0 0 0 0 61,291 61,291      78,276 (217) (16,768) 61,291 - 
Korea, Republic of/Corée, République de/   Corea, República de  0  0  0 0 0 0 0 0      4,523,997 (28,626) (4,495,371) 0 - 
Kuwait/Koweït 0  0  0 0 0 0 421,623 421,623      421,623 0  421,623 - 
Kyrgyz Republic/République 
kirghize/República Kirguisa 0  0  0 0 0 0 0 0      26,685 (85) (26,600) 0 1,706  
Latvia/Lettonie/Letonia 0  0  0 0 0 0 0 0      110,298 (381) (109,917) 0 - 
Lesotho 0  0  0 0 0 24,988 26,586 51,574      26,685 (99)  26,586 - 
Liechtenstein 0  0  0 0 0 0 0 0      44,475 (183) (44,292) 0 - 
Lithuania/Lituania  0  0 0 0 0 0 0      199,248 (439) (198,809) 0 - 
Luxembourg/Luxemburgo 0  0  0 0 0 0 0 0      674,241 (2,566) (671,675) 0 - 
Macao, China/Macao, Chine 0  0  0 0 0 0 0 0      131,646 (433) (131,213) 0 - 
Madagascar 0  0  0 0 0 0 0 0      26,685 (40) (26,645) 0 2,352  
Malawi 0  0  12,299 25,110 26,055 27,075 26,685 117,224     1  26,685 0  26,685 - 
Malaysia/Malaisie/Malasia 0  0  0 0 0 0 0 0      2,182,833 (7,327) (2,175,506) 0 7,327  
Maldives/Maldivas 0  0  0 0 0 0 0 0      26,685 (56) (26,629) 0 - 
Mali/Malí 0  0  0 0 24,287 27,073 26,684 78,044   1    26,685 (1)  26,684 - 
Malta/Malte 0  0  0 0 0 0 0 0      74,718 (323) (74,395) 0 - 
Mauritania/Mauritanie 683,999  397,479  24,084 25,110 26,001 27,075 26,685 1,210,433     1  26,685 0  26,685 - 
Mauritius/Maurice/Mauricio 0  0  0 0 0 0 0 0      62,265 (264) (62,001) 0 - 
Mexico/Mexique/México 0  0  0 0 0 0 0 0      3,741,237 (13,036) (3,728,201) 0 - 
Moldova/Moldova  0  0 0 0 0 0 0      26,685 (99) (26,586) 0  
Mongolia/Mongolie 0  0  0 0 0 0 0 0      26,685 (111) (26,574) 0 - 
Morocco/Maroc/Marruecos 0  0  0 0 0 0 0 0      289,977 (745) (289,232) 0 - 
Mozambique 0  0  0 0 0 0 0 0      35,580 (96) (35,484) 0 46  
Myanmar, Union of/Myanmar, Union du/ 
  Myanmar, Unión de 0  0  0 0 0 0 1,991 1,991      49,812 0 (47,821) 1,991 - 
Namibia/Namibie 0  0  0 0 0 0 0 0      33,801 0 (33,801) 0 - 
Nepal, Kingdom of /Népal, Royaume du 
/Nepal, Reino de   0  0 0 0 0 28,340 28,340      28,464 (124)  28,340  
Netherlands, Kingdom of/Pays-Bas, Royaume 
des/ Países Bajos, Reino de los 0  0  0 0 0 0 0 0      5,984,556 (22,592) (5,961,964) 0 - 
New Zealand/Nouvelle-Zélande/Nueva 
Zelandia 0  0  0 0 0 0 0 0      455,424 (1,725) (453,699) 0 - 
Nicaragua 0  0  0 0 396 37,833 37,241 75,470   1    37,359 (118)  37,241 - 
Niger/Níger 342,864  365,165  24,084 25,110 26,055 27,075 26,685 837,038     1  26,685 0  26,685 - 
Nigeria/Nigéria 0  0  0 0 0 0 0 0      482,109 0 (482,109) 0 45,314  
Norway/Norvège/Noruega 0  0  0 0 0 0 0 0      1,529,940 (5,684) (1,524,256) 0 - 
Oman/Oman/Omán  0  0 0 0 0 54,168 54,168      217,038 (364) (162,506) 54,168 - 
Pakistan/Pakistán 0  0  0 0 0 0 0 0      298,872 (507) (298,365) 0 - 
Panama/Panamá 0  0  0 0 0 0 0 0      161,889 (351) (161,538) 0 173  
Papua New Guinea/Papouasie-Nouvelle-
Guinée/ Papua Nueva Guinea 0  0  0 0 0 0 42,176 42,176      44,475 (152) (2,147) 42,176 - 
Paraguay 0  0  0 0 58,675 61,370 56,928 176,973   1    56,928 0  56,928 - 
Peru/Pérou/Perú 0  0  0 0 0 173,323 225,933 399,256      225,933 0  225,933 - 
Philippines/Filipinas 0  0  0 0 0 0 0 0      829,014 0 (829,014) 0 1   
  WT/BFA/W/181 
Page 38 Statement of Outstanding Contributions as At 31 December 2008/ Etat des Arrieres de Contributions  
Au 31 Decembre 2008/ Estado de  Contribuciones Pendientes al 31 De Diciembre De 2008 Administrative measures 
Mesures administratives Medicas administrativas 
(see/voir/véase p. 6) 2008 
Current Year Situation 
Situation de l'Année Courante 
Situación del Año en Curso 
Swiss Francs/Francs suisses/Francos suizos Category/Cat egorie Swiss Francs/Francs suisses/Francos suizo CHF 
Members / Membres / Miembros 1969- 
1988 1989- 
2003 2004 2005 2 006 2007 2008 TOTAL I II III IV 
Inactive 
/Inactiva Assessment 
Contribution
ContribuciónInterest 
Intérêts 
Intereses Payments 
Paiements 
Pagos Outstanding 
Arriérés 
Pendiente Advance 
Avance 
Adelantao 
Poland/Pologne/Polonia 0  0  0 0 0 0 0 0      1,517,487 (5,386) (1,512,101) 0 - 
Portugal 0  0  0 0 0 0 0 0      946,428 (2,807) (943,621) 0 - 
Qatar 0  0  0 0 0 0 0 0      238,386 (339) (238,047) 0 - 
Romania/Roumanie/Rumania 0  0  0 0 0 0 47,834 47,834      469,656 (1,148) (420,674) 47,834 - 
Rwanda 0  0  0 0 0 0 0 0      26,685 0 (26,685) 0 - 
Saint Kitts and Nevis/Saint-Kitts-et-Nevis/ 
  Saint Kitts y Nevis 0  0  0 0 0 0 0 0      26,685 (68) (26,617) 0 - 
Saint Lucia/Sainte-Lucie/Santa Lucía 0  0  0 0 0 0 0 0      26,685 (90) (26,595) 0 90  
St. Vincent and the Grenadines/Saint-Vincent-
et-les Grenadines/San Vicente y las 
Granadinas   0  0  0 0 0 0 0 0      26,685 0 (26,685) 0 - 
Saudi Arabia/Arabie Saoudite/ Arabia 
Saudita  0   0 0 0 0 0      1,506,813 (3,772) (1,503,041) 0 - 
Senegal/Sénégal 0  0  0 260 36,444 36,031 37,359 110,094    1   37,359 0  37,359 - 
Sierra Leone/Sierra Leona 705,983  397,479  24,084 25,110 26,055 27,075 26,685 1,232,471     1  26,685 0  26,685 - 
Singapore/Singapour/Singapur 0  0  0 0 0 0 0 0      3,808,839 (15,375) (3,793,464) 0 - 
Slovak Republic/République slovaque/ 
  República Eslovaca 0  0  0 0 0 0 0 0      334,452 (1,399) (333,053) 0 - 
Slovenia/Slovénie/Eslovenia 0  0  0 0 0 0 0 0      309,546 (1,082) (308,464) 0 - 
Solomon Islands/Iles Salomon/Islas Salomón 0  0  0 0 0 0 13,994 13,994      26,685 (99) (12,592) 13,994 - 
South Africa/Afrique du Sud/Sudáfrica 0  0  0 0 0 0 0 0      903,732 (2,527) (901,205) 0 - 
Spain/Espagne/España 0  0  0 0 0 0 0 0      4,646,748 (13,914) (4,632,834) 0 - 
Sri Lanka 0  0  0 0 0 0 0 0      142,320 (162) (142,158) 0 - 
Suriname 0  0  0 0 0 0 26,678 26,678      26,685 (7)  26,678 - 
Swaziland/Swazilandia 0  0  0 0 0 0 0 0      32,022 (108) (31,914) 0 - 
Sweden/Suède/Suecia 0  0  0 0 0 0 0 0      2,376,744 (9,228) (2,367,516) 0 - 
Switzerland/Suisse/Suiza 0  0  0 0 0 0 0 0      2,522,622 (10,201) (2,512,421) 0  
Chinese Taipei/Taipei Chinois/Taipei Chino  0  0 0 0 0 1,054,655 1,054,655      3,285,813 (2,715) (2,228,443) 1,054,655  
Tanzania/Tanzanie/Tanzanía 0  0  0 0 0 0 12,981 12,981      48,033 (90) (34,962) 12,981 - 
Thailand/Thaïlande/Tailandia 0  0  0 0 0 0 0 0      1,825,254 (7,300) (1,817,954) 0 - 
Togo 111,427  325,369  24,084 25,110 26,055 27,075 26,685 565,805     1  26,685 0  26,685 - 
Tonga  0     0 0 0      26,685 0 (26,685) 0  
Trinidad and Tobago/Trinité-et-Tobago/ 
  Trinidad y Tabago 0  0  0 0 0 0 0 0      92,508 (301) (92,207) 0 - 
Tunisia/Tunisie/Túnez 0  0  0 0 0 0 10,950 10,950      224,154 (707) (212,497) 10,950 - 
Turkey/Turquie/Turquía 0  0  0 0 0 0 0 0      1,407,189 (5,109) (1,402,080) 0 - 
Uganda/Ouganda 0  0  0 0 0 0 0 0      26,685 (73) (26,612) 0 - 
Ukraine/Ukraine/Ucrania       0 0      363,208  (363,208) 0  
United Arab Emirates/Emirats arabes unis/ 
Emiratos Árabes Unidos 0  0  0 0 0 0 0 0      1,328,913 (3,478) (1,325,435) 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      9,622,611 (40,798) (9,581,813) 0 - 
United States of America/Etats-Unis 
d'Amérique/Estados Unidos de América 0  0  0 0 0 0 7,526,187 7,526,187      25,094,574 (7,285) (17,561,102
) 7,526,187   
   WT/BFA/W/181
 Page 39Statement of Outstanding Contributions as At 31 December 2008/ Etat des Arrieres de Contributions  
Au 31 Decembre 2008/ Estado de  Contribuciones Pendientes al 31 De Diciembre De 2008 Administrative measures 
Mesures administratives Medicas administrativas 
(see/voir/véase p. 6) 2008 
Current Year Situation 
Situation de l'Année Courante 
Situación del Año en Curso 
Swiss Francs/Francs suisses/Francos suizos Category/Cat egorie Swiss Francs/Francs suisses/Francos suizo CHF 
Members / Membres / Miembros 1969- 
1988 1989- 
2003 2004 2005 2 006 2007 2008 TOTAL I II III IV 
Inactive 
/Inactiva Assessment 
Contribution
ContribuciónInterest 
Intérêts 
Intereses Payments 
Paiements 
Pagos Outstanding 
Arriérés 
Pendiente Advance 
Avance 
Adelantao 
Uruguay 0  0  0 0 0 0 0 0      67,602 (67) (67,535) 0 67  
Venezuela 0  0  0 0 0 0 0 0      540,816 0 (540,816) 0 49,040  
Viet Nam/Viet Nam /Viet Nam  0    0 0 0 0      505,236 0 (505,236) 0  
Zambia/Zambie 0  0  0 0 0 0 0 0      26,685 (111) (26,574) 0 10,394  
Zimbabwe 0  0  0 0 0 46,930 35,531 82,461  1     35,580 (49)  35,531 - 
Sub-Total/Total partiel/Total parcial 6,028,490  4,894,501  527,696 554,354 680,799 1,041,743 10,849,974 24,577,557  1  3 1 17 178,275,052 (508,375) (166,916,703) 10,849,97 4 656,607 
                  
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 5,724,940  527,696  554,354  680,799  1,041,743  10,849,974 25,407,996  1  3 1 17 178,275 ,052 (508,375) (166,916,703) 10,849,974 656,607  
                  
  
  WT/BFA/W/181 
Page 40  
Statement Of Outstanding Contributions as At 31december 2008/ Et at des Arrieres de Contributions au 31 Décembre 2008/  
Estado de Contribuciones Pendien tes al 31 de Diciembre de 2008 
 2008 
Current Year Situation 
Situation de l'année courante 
Situación del Año en Curso 
 Swiss Francs/Francs suisses/Francos suizos Swiss Francs/Francs suisses/Francos suizos 
Observers / Observateurs / Observadores  1898-
2004 2005 2006 2007 2008 Total Assessment 
Contribution 
Contribución Payments 
Paiements 
Pagos Outstanding 
Arriérés 
Pendiente Advance 
Avance 
Adelanta 
 
Afghanistan   0 0 0 4,411 4,411  26,685  4,411  22,274  - 
Algeria /Algérie /Argelia   0 0 0 0 0  26,685  0  26,685  - 
Andorra /Andorre /Andorra   0 0 0 0 0  26,685  0  26,685  - 
Azerbaijan /Azerbaïdjan /Azerbaiyán   0 0 0 0 0  26,685  0  26,685  - 
Bahamas / Bahamas / Bahamas   0 0 0 0 0  26,685  0  26,685  32,184  
Belarus /Bélarus / Belarús   0 0 0 0 0  26,685  0  26,685  - 
Bhutan /Bhoutan /Bhután   0 0 0 13 13  26,685  13  26,672  - 
Bosnia and Herzegovina /Bosnie-He rzégovine /Bosnia y Herzegovina   0 0 0 0 0  26,685  0  26,685  - 
Cap Verde /Cap-Vert /Cabo Verde   0 0 0 14,750 14,750  14,750  14,750  0  - 
Comoros     0 6,231 26,685 32,916  26,685  32,916  0  - 
Equatorial Guinea   0 0 27,075 26,685 53,760  26,685  53,760  0  - 
Ethiopia /Éthiopie /Etiopía   0 0 0 0 0  26,685  0  26,685  - 
Holy See /Saint-Siège /Santa Sede   0 0 0 0 0  26,685  0  26,685  - 
Iran/Iran/Iran   0 0 0 0 0  26,685  0  26,685  - 
Iraq/Iraq/Iraq   0 0 0 26,685 26,685  26,685  26,685  0  - 
Kazakhstan /Kazakhstan /Kazajstán   0 0 0 0 0  26,685  0  26,685  - 
Lao People's Democratic Republic /Répub lique démocratique populaire lao /  
República Democrática Popular Lao   0 0 0 26,685 26,685  26,685  0  26,685  - 
Lebanon /Liban /Líbano   0 0 0 26,685 26,685  26,685  26,685  0  - 
Liberia/Libéria/Liberia       1,038 26,685 27,723  26,685  27,723  0  - 
Libyan Arab Jamahiriya/Jamahiriya Ar abe Libyenne/Jamahiriya Arabe Libia   0 0 3,101 26,685 29,786  26,685  29,786  0  - 
Montenegro (Republic of)/Montenegro (République de)   0 0 0 0 0  26,685  0  26,685    
Russian Federation /Fédération de Russie /Federación de Rusia   0 0 0 0 0  26,685  0  26,685  - 
Samoa /Samoa /Samoa   0 0 0 0 0  26,685  0  26,685  - 
Sao Tome And Principe /Sao Tomé-et-Principe /Santo Tomé y Príncipe  86,329 25,110 26,055 27,075 26,685 191,254  26,685  191,254  0    
Serbia (Republic of) /Serbia (République de)   0 0 0 0 0  26,685  0  26,685  - 
Seychelles /Seychelles /Seychelles 142,719  25,110 26,055 27,075 26,685 247,644  26,685  247,644  0  - 
Sudan /Soudan /Sudán 146,871  25,110 26,055 27,075 26,685 251,796  26,685  251,796  0  - 
Tajikistan /Tadjikistan /Tayikistán   0 0 0 0 0  26,685  0  26,685  630  
Uzbekistan /Ouzbékistan /Uzbekistán   0 0 0 6,671 6,671  26,685  6,671  20,014  - 
Vanuatu /Vanuatu /Vanuatu 192,504  25,110 26,055 27,075 26,685 297,429  26,685  297,429  0  - 
Yemen /Yémen /Yemen   0 0 0 0 0  26,685  0  26,685    
GRAND TOTAL / TOTAL GENERAL 482,094  100,440  104,220  145,745 319,380  1,238,208  26,685  1,238,208  (292,695) 32,814  
 
 
__________