E wo/pbc/23/3 original: english date: june 4, 2015 Program and Budget Committee Twenty-Third Session Geneva, July 13 to 17, 2015



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III. ANNEXES



ANNEX I 2014/15 BUDGET AFTER TRANSFERS BY PROGRAM




Table 8. 2014/15 Budget after Transfers by Program

(in thousands of Swiss francs)

*WIPO Financial Regulations and Rules provide for the possibility of transfer of resources under Regulation 5.5: "The Director General may make transfers from one program of the program and budget to another for any given financial period, up to the limit of five per cent of the amount corresponding to the biennial appropriation of the receiving program, or to one per cent of the total budget, whichever is higher, when such transfers are necessary to ensure the proper functioning of the services." The 2014/15 Budget after Transfers is as of March 31, 2015.

ANNEX II 2016/17 PROPOSED RESOURCES BY PROGRAM



Table 9. 2016/17 Budget by Program

(in thousands of Swiss francs)


Table 10. 2016/17 Posts by Program


*The Unallocated line under the 2014/15 Budget after Transfers and 2016/17 Proposed Budget includes 41 posts shown under "General Services" category in the table above, which are intended for the regularization of temporary staff. However, the grades of these posts and their categories (Professional or General Services) are not yet known.


ANNEX III ALLOCATION OF PROJECTED INCOME AND BUDGET BY UNION


INTRODUCTION




  1. The WIPO Financial Regulations and Rules (Rule 102.2), require the biennial budget for the Organization to be presented separately for each Union.

ALLOCATION OF BUDGETED EXPENDITURE BY UNION




  1. The methodology on the allocation of the expenditure by Unions is based on the identification of Union direct and Union indirect expenses. Programs are categorized as Union Direct and Union Indirect activities as described below. The methodology used for the Program and Budget 2016/17 is unchanged from that used for the Program and Budget 2014/15.




  1. UNION DIRECT EXPENSES are the expenses incurred under Union specific activities and the attributable share of related administrative and other budgeted expenses.


3.1 Union specific activities: The following Program activities and budgeted expenditures are considered under this heading. Where expenditures of a Program are only partly allocated to a Union, the basis for allocation is the respective Union’s share of this expense as estimated by the Program Managers of the respective Programs. Where the allocation of a Program is to a single Union, the full cost of that Program is allocated to that Union.
3.1.1 Contribution-financed Unions: Programs 1 (Patent Law) (partly), 2 (Trademarks, Industrial Designs and Geographical Indications) (partly), 3 (Copyright and Related Rights) (partly), 4 (Traditional Knowledge, Traditional Cultural Expressions and Genetic Resources), 7 (WIPO Arbitration and Mediation Center) (partly), 12 (International Classifications and Standards) (partly) and 14 (Services for Access to Information and Knowledge) (partly).

3.1.2 PCT Union: Programs 1 (Patent Law) (partly), 5 (The PCT System), 7 (WIPO Arbitration and Mediation Center) (partly), 12 (International Classifications and Standards) (partly), 13 (Global Databases) (partly) and 14 (Services for Access to Information and Knowledge) (partly).

3.1.3 Madrid Union: Programs 2 (Trademarks, Industrial Designs and Geographical Indications) (partly), 6 (Madrid and Lisbon Systems) (partly), 7 (WIPO Arbitration and Mediation Center) (partly), 12 (International Classifications and Standards) (partly), 13 (Global Databases) (partly) and 14 (Services for Access to Information and Knowledge) (partly).

3.1.4 Hague Union: Programs 2 (Trademarks, Industrial Designs and Geographical Indications) (partly), 6 (Madrid and Lisbon Systems) (partly), 7 (WIPO Arbitration and Mediation Center) (partly), 12 (International Classifications and Standards) (partly) and 14 (Services for Access to Information and Knowledge) (partly) and 31 (The Hague System).

3.1.5 Lisbon Union: Programs 6 (Madrid and Lisbon Systems) (partly), 7 (WIPO Arbitration and Mediation Center) (partly) and 14 (Services for Access to Information and Knowledge) (partly).
3.2 Union Direct Administrative Expenses: A share of all programs under Strategic Goal IX (Programs 21 to 28) and “Unallocated” is considered to belong under this category. The allocation of budgeted expenditures is determined in a two-step process. In the first step, the total share of direct administrative costs for all Unions is determined on the basis of the total headcount of the direct union-related Programs relative to the total headcount of all Programs other than those under Strategic Goal IX. As a second step, this Union Direct administrative expense is allocated to the respective Unions on the basis of the relative share of each Union’s headcount to the total headcount of direct union-related Programs. The two-step process applies to that part of administrative expenditure which is not easily identifiable as linked to a specific union.


  1. UNION INDIRECT EXPENSES are each Union’s allocated share of budgeted expenses for Programs not directly related to the activities of the respective Union, together with the share of related administrative and other budgeted expenses.


4.1 Indirect Union expenses: The following Program activities and budgeted expenditures are considered under this heading: Programs 1 (Patent Law) (partly), 3 (Copyright and Related Rights) (partly), 8 (Development Agenda Coordination), 9 (Africa, Arab, Asia and the Pacific, Latin America and the Caribbean Countries, Least Developed Countries), 10 (Transition and Developed Countries), 11 (The WIPO Academy), 15 (Business Solutions for IP Offices), 16 (Economics and Statistics), 17 (Building Respect for IP), 18 (IP and Global Challenges), 19 (Communications), 20 (External Relations, Partnerships and External Offices) and 30 (SMEs and Entrepreneurship Support). The share of budgeted expenditures from each of these is allocated to Unions on the basis of their respective biennial capacity to pay. This is calculated as the difference between the respective Union’s projected income to be earned in the biennium and the Union’s other allocated expenses and minimum reserve requirements (“reserve target floor”). The reserve target floor’s calculation is based on the reserve requirements of the prior biennium’s expenditures. The methodology applied ensures a proportionate allocation of indirect expenditure to Unions on the basis of resources (surplus) earned in the current biennium, and only if the biennial surplus income is not sufficient, would excess reserves be used to cover the remaining part of indirect expenditure, on the basis of their relative share by Unions.
4.2 Indirect Administrative Expenses: These relate to budgeted expenditures under Programs 21 to 28) which have not been allocated to Direct Union expenses, as well as the amount budgeted under “Unallocated” in the proposed budget. The allocation of these budgeted expenditures is done on the basis of their respective capacity to pay (i.e., along the same principles as for Indirect Union expenses).

ALLOCATION OF INCOME BY UNION




  1. Contributions’ income is allocated entirely to the Contribution-financed Unions.  Fee income from the PCT, Madrid, and Hague and Lisbon registration Systems is allocated entirely to the respective Unions.  Publications’ income is allocated to the Contribution-financed, PCT, Madrid and Hague Unions on the basis of the estimated publications revenue for each of the unions. Income from the Arbitration and Mediation Center is allocated to all Unions based on the assessment of the relative share by Unions.  Other income is allocated to all Unions as follows: (i) a share of Other income is directly attributable to the Madrid Union on the account of rental income from the Madrid Union building and (ii) the remaining part of Other income is allocated equally across all Unions.  

ALLOCATION OF IPSAS ADJUSTMENTS BY UNION




  1. IPSAS adjustments to income are attributable to specific Unions, as they relate directly to fees from the PCT, Madrid and Hague systems. IPSAS adjustments to budgetary expenditure are allocated pro-rata among the Unions based on the allocation of budgetary expenditure.

In accordance with the above methodology, tables 11, 12 and 13 below provide an overview of the Overall Scenario by Union for 2016/17, the 2016/17 Income Estimates by Union and the 2016/17 Budget by Program and Union


Table 11. 2016/17 Overall Scenario by Union

(in thousands of Swiss francs)


*RWCF targets are calculated as percent of the biennial budgetary expenditure for each union


Table 12. 2016/17 Income Estimates by Union

(in thousands of Swiss francs)

Table 13. 2016/17 Budget by Program and Union

(in thousands of Swiss francs)





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