RESTRICTEDWORLD TRADE
ORGANIZATIONWT/BFA/38
8 December 1998
(98-4945)
Committee on Budget, Finance and Administration
RECOMMENDATIONS OF THE COMMITTEE
The WTO Committee on Budget, Finance and Administration met on 17, 23, 29 and
30 September and 8 December 1998 and have the following recommendations to make to the General
Council for approval:
I. DIRECTOR-GENERAL'S FINANCIAL REPORT ON THE 1997 ACCOUNTS OF
THE WTO AND REPORT OF THE EXTERNAL AUDITOR THEREON
The Committee recommends that the General Council approve the audited accounts for 1997
and convey to the external auditor their thanks fo r the valuable assistance provided in the audit of
these accounts.
II. DESIGNATION OF MEMBER AND ALTERNATE MEMBER REPRESENTING
THE WTO MEMBERS ON THE ICITO STAFF PENSION COMMITTEE
The Committee recommends that the General Council designate Mr. Michael Stone
(Hong Kong, China) and Mr. Sándor Simon (Hungary) as the member and alternate member,
respectively, to represent WTO Members on the ICITO Staff Pension Committee.
III. ASSESSMENT OF ADDITIONAL CONT RIBUTION TO THE 1998 BUDGET AND
ADVANCE TO THE WORKING CAPITAL FUND: ACCESSION OF THE
KYRGYZ REPUBLIC
In view of the accession to the WTO of the Government of the Kyrgyz Republic (document
WT/BFA/W/28), the Committee recommends to the General Council that a pro rata  contribution to
the 1998 budget amounting to CHF 1,034 be assessed on this Government.  This assessment,
calculated as from 20 December 1998, is based on an annual contribution of 0.03 per cent, taking into
account the international trade figures (imports plus exports in goods, services and intellectual
property rights) of the Kyrgyz Republic for the years 1994-1996.  Furthermore, on the basis of the
level of the Working Capital Fund of CHF 7,394,252 on 20 December 1998, the Committee
recommends to the General Council to assess an amount of CHF 36,971 on the Government of the
Kyrgyz Republic as an advance to the Fund.
IV. ESTABLISHMENT OF A PROGRAMME SUPPORT FUND
The Committee recommends to the General Council that, as from 1 January 1999, overhead
costs on trust funds be channeled into a Programme Support Fund which would augment resources in
support areas where a demonstrable relationship exists between the supporting activity concerned and
the trust fund activities which generated the revenue.WT/BFA/38
Page 2
V. UTILIZATION OF THE BALANCE UNDER THE 1996 SURPLUS
The Committee recommends to the General Council that uncovered balance of the
accumulated deficit in the 1997 Surplus Account (WT/BFA/W/25, paragraph 51) amounting to
CHF 5,979,141 be met from the balance available under the 1996 Surplus amounting to
CHF 5,979,141 (WT/BFA/36, paragraph 29 (c)).
VI. 1999 BUDGET
The Committee submits to the General Council for consideration and approval the following
draft resolution on the expenditure of the World Trade Organization in 1999 and the ways and means
to meet such expenditure.
DRAFT RESOLUTION ON THE REVISED EXPENDITURE OF THE
WORLD TRADE ORGANIZATION IN 1999 AND THE WAYS
AND MEANS TO MEET SUCH EXPENDITURE
The General Council,
HAVING CONSIDERED,
the estimates of expenditure of the World Trade Organization for 1999 (CHF 120,204,500),
and for the Appellate Body and its Secretariat for 1999 (CHF 1,990,950) amounting to a total ofCHF 122,195,450 as set forth in the schedules annexed to this Resolution.
RESOLVE that,
1. The financing of the amount of CHF 122,195,450 with regard to the WTO and the Appellate
Body and its Secretariat referred to above shall be as follows:
(a) by contributions from Members in the amount of CHF 121,100,000 (Schedule II);
and
(b) by miscellaneous income estimated at CHF 1,095,450 (Schedule III).
2. The contributions of the Members shall be assessed in accordance with the attached scale of
contributions.  Contributions from Members in respect of the 1999 budget are considered as
due and payable in full as at 1 January 1999.WT/BFA/38
Page 3
SCHEDULE I - A
1999 PROPOSED REVISED BUDGET FOR THE WTO SECRETARIAT
P
A
R
TSECTION ORIGINAL
ESTIMATE
S
CHFDECREASE
S
CHFREVISED
ESTIMATES
CHF
A 1. Professional (Work/ years)
(a)  Salary 34,380,500 (966,050) 33,414,450
(b)  Pensions 6,514,200 (373,250) 6,140,950
(c)  Other Common staff costs 5,750,900 (259,200) 5,491,700
2. Temporary Assistance 6,670,000 (128,650) 6,541,350
B 3. General Service (Work/years)
(a)  Salary 23,034,400 (196,800) 22,837,600
(b)  Pensions 4,975,400 (42,600) 4,932,800
(c)  Other Common staff costs 3,843,450 (33,000) 3,810,450
4. Temporary Assistance 3,345,400 (550,000) 2,795,400
C 5. Communications
(a) Telecommunications 436,000 436,000
(b) Postal Charges 1,327,000 (100,000) 1,227,000
6. Building Facilities
(a) Rental 26,500 26,500
(b) Utilities 1,402,000 (14,000) 1,388,000
(c) Maintenance and Insurance 955,000 (10,000) 945,000
7. Permanent Equipment 3,518,550 (496,500) 3,022,050
8. Expendable Equipment 1,211,900 (4,000) 1,207,900
9. Contractual Services
(a)  Reproduction 1,263,000 (41,000) 1,222,000
(b)  Office
Automation/Informatics2,602,600 (607,000) 1,995,600
(c)  Other 425,000 (60,000) 365,000
D 10. Staff Overhead Costs
(a)  Training 440,000 (80,000) 360,000
(b)  Insurance 1,006,500 (14,500) 992,000
(c)  UN and Other Bodies 638,000 (30,000) 608,000
(d)  Miscellaneous 47,000 (4,000) 43,000
11. Missions
(a) Official 1,094,000 1,094,000
(b)Technical Cooperation 741,000 741,000
12. Trade Policy Training Courses 1,530,000 1,530,000
13. Contribution to ITC 14,335,600 (127,900) 14,207,700
14. Various
(a)  Representation and
Hospitality258,000 258,000
(b)  Dispute Settlement Panels 515,000 515,000
(c)  Permanent Group of Experts 108,050 (55,000) 53,050
(d)  Appellate Body 0 0
(e)  Library 586,000 (36,000) 550,000
(f)  Publications 278,000 (95,000) 183,000
(g)  Public Information Activities 297,000 (68,000) 229,000
(h)  External Auditors 40,000 (8,000) 32,000
(i)  Ministerial Meeting 800,000 800,000
(j)  ISO 80,000 (18,000) 62,000
(k)  Other 47,000 47,000
15. Unforeseen Expenditure 100,000 100,000
124,622,950 (4,418,450) 120,204,500WT/BFA/38
Page 4
SCHEDULE I - B
1999 PROPOSED REVISED BUDGET FOR THE APPELLATE BODY AND ITS SECRETARIAT
P
A
R
TSECTION ORIGINAL
ESTIMATES
CHFDECREASE
S
CHFREVISED
ESTIMATES
CHF
A 1. Professional (Work/ years)
(a)  Salary 731,500 (66,700) 664,800
(b)  Pensions 138,600 (12,800) 125,800
(c)  Other Common staff costs 195,200 (43,200) 152,000
2. Temporary Assistance 0 0
B 3. General Service (Work/years)
(a)  Salary 240,600 240,600
(b)  Pensions 46,700 46,700
(c)  Other Common staff costs 40,150 40,150
4 Temporary Assistance 4,500 4,500
C 5. Communications
(a)  Telecommunications 6,500 6,500
(b)  Postal Charges 0 0
6. Building Facilities
(a)  Rental 0 0
(b)  Utilities 0 0
(c)  Maintenance and Insurance 0 0
7. Permanent Equipment 77,700 (7,500) 70,200
8. Expendable Equipment 2,000 2,000
9. Contractual Services
(a)  Reproduction 0 0
(b)  Office
Automation/Informatics4,500 4,500
(c)  Other 0
D 10. Staff Overhead Costs 0
(a)  Training 0 0
(b)  Insurance 2,000 (2,000) 0
(c)  UN and Other Bodies 0 0
(d)  Miscellaneous 0 0
11. Missions
(a)  Official 14,000 14,000
(b)  Technical Cooperation 0 0
12. Trade Policy Training Courses 0 0
13. Contribution to ITC 0 0
14. Various
(a)  Representation and Hospitality 1,000 1,000
(b)  Dispute Settlement Panels 0 0
(c)  Permanent Group of Experts 0 0
(d)  Appellate Body 1,415,200 (800,000) 615,200
(e)  Library 0 0
(f)  Publications 0 0
(g)  Public Information Activities 0 0
(h)  External Auditors 0 0
(i)  Ministerial Meeting 0 0
(j)  ISO 0 0
(k)  Other 3,000 3,000
15. Unforeseen Expenditure 0 0
2,923,150 (932,200) 1,990,950WT/BFA/38
Page 5
SCHEDULE II
PROPOSED REVISED SCALE OF CONTRIBUTIONS FOR 1999
(Minimum contribution of 0.03 per cent)
MEMBERS1998
CONTRIBUTI
ON1999
CONTRIBUTIONINTERES
T
EARNED
11999 NET
CONTRIBUTION
CHF
%CHF CHF CHF
Angola 80,080 0.06 72,660 - 72,660
Antigua and Barbuda 34,320 0.03 36,330 - 36,330
Argentina 537,680 0.48 581,280 (1,810) 579,470
Australia 1,567,280 1.35 1,634,850 (11,640) 1,623,210
Austria 1,990,560 1.57 1,901,270 (13,613) 1,887,657
Bahrain 102,960 0.08 96,880 (750) 96,130
Bangladesh 102,960 0.09 108,990 - 108,990
Barbados 34,320 0.03 36,330 (182) 36,148
Belgium 3,695,120 2.92 3,536,120 (21,598) 3,514,522
Belize 34,320 0.03 36,330 (1) 36,329
Benin 34,320 0.03 36,330 (127) 36,203
Bolivia 34,320 0.03 36,330 - 36,330
Botswana 45,760 0.04 48,440 (212) 48,228
Brazil 1,052,480 0.83 1,005,130 (2,548) 1,002,582
Brunei Darussalam 45,760 0.04 48,440 (66) 48,374
Bulgaria 125,840 0.11 133,210 (8) 133,202
Burkina Faso 34,320 0.03 36,330 - 36,330
Burundi 34,320 0.03 36,330 - 36,330
Cameroon 45,760 0.03 36,330 - 36,330
Canada 4,404,400 3.91 4,735,010 (33,861) 4,701,149
Central African Republic 34,320 0.03 36,330 - 36,330
Chad 34,320 0.03 36,330 - 36,330
Chile 331,760 0.34 411,740 (645) 411,095
Colombia 286,000 0.25 302,750 (1,002) 301,748
Congo 34,320 0.03 36,330 - 36,330
Costa Rica 80,080 0.06 72,660 - 72,660
Côte d' Ivoire 80,080 0.07 84,770 (98) 84,672
Cuba 45,760 0.05 60,550 (229) 60,321
Cyprus 80,080 0.06 72,660 (548) 72,112
Czech Re public 583,440 0.48 581,280 (3,218) 578,062
Democratic Republic of the
Congo45,760 0.04 48,440 - 48,440
Denmark 1,258,400 1.00 1,211,000 (9,674) 1,201,326
Djibouti 34,320 0.03 36,330 - 36,330
Dominica 34,320 0.03 36,330 (132) 36,198
Dominican Republic 114,400 0.10 121,100 - 121,100
Ecuador 102,960 0.09 108,990 (374) 108,616
Egypt 297,440 0.26 314,860 (1,372) 313,488
El Salvador 45,760 0.04 48,440 (94) 48,346
European Communities - - - -       0
Fiji 34,320 0.03 36,330 (246) 36,084
Finland 869,440 0.74 896,140 (5,267) 890,873
France 7,321,600 6.00 7,266,000 (48,581) 7,217,419
Gabon 45,760 0.04 48,440 - 48,440
Gambia 34,320 0.03 36,330 - 36,330WT/BFA/38
Page 6
MEMBERS1998
CONTRIBUTI
ON1999
CONTRIBUTIONINTERES
T
EARNED
11999 NET
CONTRIBUTION
CHF
%CHF CHF CHF
Germany 11,211,200 10.17 12,315,87
0(70,085) 12,245,785
Ghana 34,320 0.03 36,330 - 36,330
Greece 388,960 0.33 399,630 (1,259) 398,371
Grenada 34,320 0.03 36,330 (18) 36,312
Guatemala 57,200 0.05 60,550 (266) 60,284
Guinea 34,320 0.03 36,330 - 36,330
Guinea-Bissau 34,320 0.03 36,330 - 36,330
Guyana 34,320 0.03 36,330 (179) 36,151
Haiti 34,320 0.03 36,330 (99) 36,231
Honduras 34,320 0.03 36,330 (71) 36,259
Hong Kong, China 4,049,760 3.82 4,626,020 (29,705) 4,596,315
Hungary 366,080 0.29 351,190 (2,242) 348,948
Iceland 45,760 0.04 48,440 (349) 48,091
India 652,080 0.73 884,030 (1,292) 882,738
Indonesia 995,280 1.01 1,223,110 (4,184) 1,218,926
Ireland 800,800 0.76 920,360 (5,806) 914,554
Israel 674,960 0.53 641,830 (4,540) 637,290
Italy 5,193,760 4.94 5,982,340 (39,425) 5,942,915
Jamaica 68,640 0.05 60,550 (137) 60,413
Japan 9,586,720 7.57 9,167,270 (35,406) 9,131,864
Kenya 57,200 0.05 60,550 (210) 60,340
Korea, Republic of 2,654,080 2.48 3,003,280 (13,355) 2,989,925
Kuwait 274,560 0.24 290,640 - 290,640
Kyrgyz Republic 0.03 36,330 36,330
Lesotho 34,320 0.03 36,330 (51) 36,279
Liechtenstein 34,320 0.03 36,330 (264) 36,066
Luxembourg 251,680 0.22 266,420 (1,522) 264,898
Macau 80,080 0.06 72,660 (520) 72,140
Madagascar 34,320 0.03 36,330 (20) 36,310
Malawi 34,320 0.03 36,330 (5) 36,325
Malaysia 1,498,640 1.18 1,428,980 (4,202) 1,424,778
Maldives 34,320 0.03 36,330 (50) 36,280
Mali 34,320 0.03 36,330 - 36,330
Malta 57,200 0.05 60,550 (355) 60,195
Mauritania 34,320 0.03 36,330 - 36,330
Mauritius 45,760 0.04 48,440 (334) 48,106
Mexico 1,727,440 1.56 1,889,160 (6,405) 1,882,755
Mongolia 34,320 0.03 36,330 - 36,330
Morocco 183,040 0.16 193,760 (131) 193,629
Mozambique 34,320 0.03 36,330 - 36,330
Myanmar, Union of 34,320 0.03 36,330 (217) 36,113
Namibia 34,320 0.03 36,330 (229) 36,101
Netherlands, Kingdom of the 4,038,320 3.61 4,371,710 (28,930) 4,342,780
New Zealand 331,760 0.30 363,300 (2,817) 360,483
Nicaragua 34,320 0.03 36,330 - 36,330
Niger 34,320 0.03 36,330 - 36,330
Nigeria 228,800 0.19 230,090 (4) 230,086
Norway 960,960 0.95 1,150,450 (4,956) 1,145,494
Pakistan 217,360 0.18 217,980 (247) 217,733
Panama 160,160 0.13 157,430 - 157,430WT/BFA/38
Page 7
MEMBERS1998
CONTRIBUTI
ON1999
CONTRIBUTIONINTERES
T
EARNED
11999 NET
CONTRIBUTION
CHF
%CHF CHF CHF
Papua New Guinea 57,200 0.04 48,440 (131) 48,309
Paraguay 57,200 0.05 60,550 (334) 60,216
Peru 137,280 0.13 157,430 - 157,430
Philippines 526,240 0.41 496,510 (1,764) 494,746
Poland 549,120 0.57 690,270 (3,576) 686,694
Portugal 663,520 0.64 775,040 (3,769) 771,271
Qatar 68,640 0.06 72,660 (275) 72,385
Romania 171,600 0.17 205,870 (870) 205,000
Rwanda 34,320 0.03 36,330 - 36,330
St. Kitts and Nevis 34,320 0.03 36,330 (206) 36,124
Saint Lucia 34,320 0.03 36,330 (231) 36,099
St.Vincent and the Grenadines 34,320 0.03 36,330 (28) 36,302
Senegal 34,320 0.03 36,330 - 36,330
Sierra Leone 34,320 0.03 36,330 - 36,330
Singapore 2,574,000 2.35 2,845,850 (11,733) 2,834,117
Slovak Republic 194,480 0.20 242,200 (1,676) 240,524
Slovenia 217,360 0.18 217,980 - 217,980
Solomon Islands 34,320 0.03 36,330 - 36,330
South Africa 629,200 0.54 653,940 (5,196) 648,744
Spain 2,802,800 2.45 2,966,950 (14,251) 2,952,699
Sri Lanka 102,960 0.09 108,990 (594) 108,396
Suriname 34,320 0.03 36,330 (266) 36,064
Swaziland 34,320 0.03 36,330 (228) 36,102
Sweden 1,830,400 1.45 1,755,950 (10,223) 1,745,727
Switzerland 1,979,120 1.68 2,034,480 (14,752) 2,019,728
Tanzania 34,320 0.03 36,330 (230) 36,100
Thailand 1,361,360 1.31 1,586,410 (8,568) 1,577,842
Togo 34,320 0.03 36,330 - 36,330
Trinidad and Tobago 45,760 0.03 36,330 (279) 36,051
Tunisia 160,160 0.14 169,540 (762) 168,778
Turkey 686,400 0.79 956,690 (3,651) 953,039
Uganda 34,320 0.03 36,330 - 36,330
United Arab Emirates 594,880 0.52 629,720 (1,954) 627,766
United Kingdom of Great
  Britain and Northern Ireland 6,783,920 5.94 7,193,340 (39,091) 7,154,249
United States of America 17,869,280 15.55 18,831,05
0- 18,831,050
Uruguay 68,640 0.06 72,660 - 72,660
Venezuela 366,080 0.35 423,850 (123) 423,727
Zambia 34,320 0.03 36,330 - 36,330
Zimbabwe 45,760 0.04 48,440 (284) 48,156
TOTAL 114,400,000 100.00121,100,0
00(542,828) 120,557,172
1 Interest earned in 1997 under the Early Payment Encouragement Scheme (L/6384) and to be deducted from the
1999 contribution,WT/BFA/38
Page 8
SCHEDULE III
REVISED ESTIMATES OF MISCELLANEOUS INCOME FOR 1999
Original
Estimates
CHFRevised
Estimates
CHF
Sale of publications 278,000 278,000
Profit or (loss) on exchange -   -
Savings on previous year's outstanding obligations 80,000 85,000
Rental of meeting rooms, office space and parking
at Centre William Rappard to others135,000 135,000
Contributions of Observer Countries 547,000 548,000
Other:
- Interest on Current Account 19,000 22,000
- Various 27,100 27,450
TOTAL 1,086,100 1,095,450
__________