Kiri
| Dokumendiregister | Justiits- ja Digiministeerium |
| Viit | 7-2/5487 |
| Registreeritud | 21.07.2026 |
| Sünkroonitud | 22.07.2026 |
| Liik | Sissetulev kiri |
| Funktsioon | 7 EL otsustusprotsessis osalemine ja rahvusvaheline koostöö |
| Sari | 7-2 Rahvusvahelise koostöö korraldamisega seotud kirjavahetus (Arhiiviväärtuslik) |
| Toimik | 7-2/2026 |
| Juurdepääsupiirang | Avalik |
| Adressaat | Eesti Saatkond Roomas |
| Saabumis/saatmisviis | Eesti Saatkond Roomas |
| Vastutaja | Heddi Lutterus (Justiits- ja Digiministeerium, Kantsleri vastutusvaldkond, Õiguspoliitika valdkond) |
| Originaal | Ava uues aknas |
| Taotle dokumendi eemaldamist või parandamist |
Failid
ACCOUNTS
Rome, March 2026
UNIDROIT 2026
A C C O U N T S
OF RECEIPTS AND EXPENDITURE FOR THE 2025 FINANCIAL YEAR
2. UNIDROIT 2026 – Accounts 2025
AUDITOR'S REPORT OUTTURN OF THE YEAR 2025 1. The budget for the 2025 financial year, approved by the General Assembly at its 84th session on 12 December 2024, provided for actual expenditure of € 2,495,574.00 to be met by actual receipts of € 2,495,574.00.
2. The statement of account for the 2025 financial year is as follows (in euro):
Actual Special accounts Total
– Receipts
– Expenditure
Debit balance
2,397,324.18
_2,529,159.73
131,835.55
=========
– –
========
2,397,324.18
_2,529,159.73
131,835.55
=========
3. The financial situation at the close of the 2025 financial year was as follows:
A) General funds:
– At the close of the 2024 financial year 90,465.80
– Debit balance for the 2025 financial year 131,835.55
– Balance at the close of the 2025 financial year -41,369.75
B) Working capital fund(sum deposited at the Unicredit Banca di Roma account n° XXXX in euro):
– Credit balance at the close of the 2024 financial year 375,387.35
– Increases and reductions in the course of the 2025 financial year:
-247.83
– Investment in Italian government bonds -195,684.00
– Interest (see Chapter 13, Art. 4 of the Institute's
Budget)
– –
– Payment in respect of Chapter 12 of the Institute’s Budget
– –
– Contributions of new Member States – –
– Credit balance in the fund at the close of the 2025 financial year
179,455.52
C) Excess contributions for 2026
– Excess contributions paid by States during 2025 in respect of the 2026 financial year 114,333.00
– Extra contribution by Spanish Government for translation costs for 2026 100,000.00
– Extra contribution by Irish Government for the Centenary 5,000.00
D) Excess payments for 2026
- Excess Cigna Medical Insurance paid during 2025 in respect of the 2026 financial year
-60,276.04 =========
Total credit balance: 297,142.73
=========
3.
CONCLUSIONS The Auditor:
– having found that the receipts and payments recorded in the Institute's books are in conformity with the supporting vouchers and that they correspond with the balance held in the Institute's bank accounts with the Unicredit Banca di Roma, that is to say euro account n° XXXX, account n° XXXX relating to the Working capital fund;
– having ascertained that the funds of the Institute available at the close of the financial year as
reflected in the cash situation (APPENDIX A, parts A and B) correspond to those declared by the Unicredit Banca di Roma in respect of each of the above-mentioned bank accounts;
– expresses the opinion that the accounts of receipts and expenditure for the 2025 financial year
may be approved.
Rome, March 2026
AUDITOR
UNIDROIT 2026 – Accounts 2025
4. UNIDROIT 2026 – Accounts 2025
APPENDIX A
GENERAL FINANCIAL SITUATION AT THE CLOSE OF THE 2025 FINANCIAL YEAR (in euro)
At 31/12/2024
Increases (+) Reductions (-)
At 31/12/2025
a) General funds 90,465.80 -131,835.55 -41,369.75
Cash account 90,465.80 -131,835.55 -41,369.75
b) Reserve fund for retirement
allowances for Categories B and C
staff in accordance with Art. 67 of
the Regulations
– –
– –
– –
c) Payment in respect of chapter 8
art.2 of the Institute’s budget for
the 2025 financial year
– –
– –
– –
d) Revolving funds 375,387.35 -195,931.83 +179,455.52
e) Excess contributions paid by
States during 2025 in respect of
the 2026 financial year
39,237.00
+75,096.00
+114,333.00
f) Extra contribution by Spanish
Government for translation costs
for 2026
– –
+100,000.00
+100,000.00
g) Extra contribution by Irish
Government for additional costs
for 2026
– –
+5,000.00
+5,000.00
h) Excess Cigna Medical insurance
during 2025 in respect of the 2026
financial year
__-70,818.95
__+10,542.91
-60,276.04
Overall total 434,271.20 -137,128.47 297,142.73
UNIDROIT 2026 – Accounts 2025 5.
CASH SITUATION AT THE CLOSE OF THE 2025 FINANCIAL YEAR
A) CASH ACCOUNT (including only the general funds)
a) Deposits on euro accounts at the Unicredit Banca di Roma:
● Credit balance of account n° XXXX
in euro at 28.02.2026 according to
the bank's statement dated
28.02.2026
● Transactions carried out between 1
January and 28 February 2026
relating to the 2026 financial year
– Receipts
– Payments
– Excess contributions paid by
States during 2025 in respect
of the 2026 financial year
– Extra contributions paid by
States during 2025 in respect
of the 2026 financial year
– Excess Cigna medical insurance
paid during 2025 in respect of
2026 financial year
● Debit balance
● Credit balance at the close of the
2025 financial year
-1,622,059.60
+547,669.36
+114,333.00
+_105,000.00
-60,276.04
carried forward
1,033,020.49
-1,074,390.24
-41,369.75
117,687.21
6.
brought forward 117,687.21
B) WORKING CAPITAL FUND and RESERVE FUNDS
● Working Capital Fund deposited on
account n° XXXX at the Unicredit Banca di Roma: – Account balance at 31.12.2025
according to the bank's statement dated 28.02.2026
● Reserve fund for retirement allowances for
Categories B and C staff deposited on account no. XXXX at the Banca di Roma: – Account balance at 31.12.2025
according to the bank's statement
dated 28.02.2026
Overall total reflecting the financial situation (A + B)
375,387.35
-195,931.83
_179,455.52
297,142.73 ========
UNIDROIT 2026 – Accounts 2025
UNIDROIT 2026 – Accounts 2025 7.
CONTRIBUTIONS OF PARTICIPATING GOVERNMENTS
Sums due in 2025
Sums received Difference to be carried
over to the next financial year
For preceding
years
1 (-) (+) 2
For 2025 (ANNEX I
to the Budget) 3
Total
4 (1 + 3)
For the financial
year 2025
(bank charges not deducted)
5
Total including sums paid in
excess in
preceding years (Chap. 1/2) 6 (2 + 5)
less
7 (4 – 5)
more
8 (6 – 4)
(in euro)
CHINA FRANCE GERMANY JAPAN UNITED KINGDOM UNITED STATES OF AMERICA
BRAZIL
CANADA AUSTRALIA REPUBLIC OF KOREA RUSSIAN FEDERATION SPAIN MEXICO
NETHERLANDS SAUDI ARABIA SWITZERLAND
TÜRKIYE ARGENTINA
AUSTRIA
BELGIUM DENMARK INDIA INDONESIA
– – – – – – – – – – – –
– –
– – – – – –
-59,004.00 – – – –
– – – – – – – –
-21,456.00
– –
– – – – – – – –
134,100.00 134,100.00 134,100.00 134,100.00 134,100.00 134,100.00
48,276.00
96,552.00 59,004.00 59,004.00 59,004.00 59,004.00 48,276.00
48,276.00 48,276.00 48,276.00 48,276.00 21,456.00
29,502.00
29,502.00 29,502.00 29,502.00 29,502.00
134,100.00 134,100.00 134,100.00 134,100.00 134,100.00 134,100.00
48,276.00
96,552.00 59,004.00 59,004.00
118,008.00 59,004.00 48,276.00
48,276.00 48,276.00 48,276.00 48,276.00 42,912.00
29,502.00
29,502.00 29,502.00 29,502.00 29,502.00
134,100.00 134,100.00 134,100.00 134,100.00 134,100.00 134,100.00
48,276.00
96,552.00 59,004.00 59,004.00 59,004.00 59,004.00
– –
48,276.00 48,276.00 48,276.00 48,276.00
– –
29,502.00
29,502.00 59,004.00 29,502.00
– –
134,100.00 134,100.00 134,100.00 134.100.00 134,100.00 134,100.00
48,276.00
96,552.00 59,004.00 59,004.00 59,004.00 59,004.00
– –
48,276.00 48,276.00 48,276.00 48,276.00
– –
29,502.00
29,502.00 59,004.00 29,502.00
– –
– – – – – – – – – – – –
– –
– – – – – –
59,004.00 – –
48,276.00
– – – – – – – –
42,912.00
– –
– – – – – –
29,502.00
– – – – – – – – – – – –
– –
– – – – – – – – – – – –
– – – – – – – – – –
– –
– – 29,502.00
– – – –
8. UNIDROIT 2026 – Accounts 2025
Sums due in 2025
Sums received
Difference to be carried over to the next financial year
For preceding
years
1 (-) (+) 2
For 2025 (ANNEX I
to the budget) 3
Total
4 (1 + 3)
For the financial
year 2025 (bank charges not
deducted) 5
Total including sums paid in
excess in preceding years
(Chap. 1/2) 6 (2 + 5)
less
7 (4 – 5)
more
8 (6 – 4)
(in euro)
NORWAY POLAND SWEDEN
VENEZUELA IRELAND PORTUGAL CHILE COLOMBIA CZECH REPUBLIC EGYPT
FINLAND GREECE HUNGARY IRAN NIGERIA PAKISTAN ROMANIA
SLOVAKIA SOUTH AFRICA SINGAPORE BULGARIA CROATIA
LATVIA
LITHUANIA LUXEMBOURG SLOVENIA URUGUAY
– – – – – –
-261,337.68 – – – –
-61,936.00 – – – – – –
– – – – – – – –
-65,096.07 -61,936.00 -1,216.00
– – – – – – – – – –
+12,417.00
+13,410.00 – –
+13,410.00 – –
29,502.00 29,502.00 29,502.00
29,502.00 24,138.00 24,138.00 21,456.00 21,456.00 21,456.00 21,456.00
21,456.00 21,456.00 21,456.00 21,456.00 21,456.00 21,456.00 21,456.00
21,456.00 21,456.00 24,138.00 13,410.00 13,410.00
13,410.00
13,410.00 13,410.00 13,410.00 13,410.00
29,502.00 29,502.00 29,502.00
290,839.68 24,138.00 24,138.00 83,392.00 21,456.00 21,456.00 21,456.00
21,456.00 21,456.00 21,456.00 21,456.00 86,552.07 83,392.00 22,672.00
21,456.00 21,456.00 24,138.00 13,410.00 13,410.00
13,410.00
13,410.00 13,410.00 13,410.00 13,410.00
29,502.00 29,502.00 29,502.00
– – 24,138.00 48,276.00 61,936.00 21,456.00 21,456.00 21,456.00
21,456,00 21,456.00 21.456,00 21,456.00
– – 42,417.80 22,672.00
42,912.00 21,456.00 24,138.00 13,410.00 13,410.00
13,410.00
13,410.00 13,410.00 13,410.00 13,410.00
29,502.00 29,502.00 29,502.00
– – 24,138.00 48,276.00 61,936.00 21,456.00 21,456.00 21,456.00
21,456.00 21,456.00 21,456.00 21,456.00
– – 42,417.80 22,672.00
42,912.00 21,456.00 24,138.00 13,410.00 13,410.00
25,827.00
26,820.00 13,410.00 26,820.00 13,410.00
– – – – – –
290,839.68 – – – –
21,456.00 – – – – – –
– – – – – – – –
86,552.07 40,974.20
– –
– – – – – – – – – –
– –
– – – – – – – –
– – – – – –
– – – –
24,138.00 – – – – – – – –
– – – – – – – – – – – – – –
21,456.00 – – – – – – – –
12,417.00
13,410.00 – –
13,410.00 – –
UNIDROIT 2026 – Accounts 2025 9.
Sums due in 2025
Sums received
Difference to be carried over to the next financial year
For preceding
years
1 (-) (+) 2
For 2025
(ANNEX I to the budget)
3
Total
4 (1 + 3)
For the financial year 2025
(bank charges not
deducted)
5
Total including sums paid in
excess in preceding years
(Chap, 1/2)
6 (2 + 5)
less
7 (4 – 5)
more
8 (6 – 4)
(in euro)
CYPRUS ESTONIA
MALTA PARAGUAY SERBIA TUNISIA MONGOLIA HOLY SEE SAN MARINO
– – – –
– – -10,728.00
– – -10,728.00
– – – – – –
10,728.00 10,728.00
10,728.00 10,728.00 10,728.00 10,728.00 10,728.00 2,682.00 2,682.00
10,728.00 10,728.00
10,728.00 21,456.00 10,728.00 21,456.00 10,728.00 2,682.00 2,682.00
10,728.00 10,728.00
10,728.00 21,456.00 10,728.00 21,456.00 10,728.00 2,682.00 2,682.00
10,728.00 10,728.00
10,728.00 21,456.00 10,728.00 21,456.00 10,728.00 2,682.00 2,682.00
– – – –
– – – – – – – – – – – – – –
– – – –
– – – – – – – – – – – – – –
TOTAL
+39,237.00 -553,437.75
2,239,470.00
2,792,907.75
2,248,487.80
2,287,724.80
619,515.95
114,333.00
Contributions paid to be brought forward to the 2026 financial year
114,333.00
Contributions relating to the 2025 financial year
2,173,391.80
10. UNIDROIT 2026 – Accounts 2025
RECEIPTS
UNIDROIT 2026 – Accounts 2025 11.
RECEIPTS (in euro)
2025 Difference
ITEMS Estimate Receipts
Chap.
Art.
for 2025
received More Less
Estimated balance on 1 January 2025
90,465.80
90,465.80
1 A) Ordinary receipts:
Contributions of participating Governments
1 Italian Government 134,100.00 134,100.00 – – – –
2 Other participating Governments 2,278,474.00 2,173,391.80 – – 105,082.20
3 Extraordinary contribution Spanish Government – – 30,000.00 30,000.00 – –
4 Estimated profits on exchange rate p.m. – – – – – –
5 Contributions from new Member States – – – – – – – –
Total
2,412,574.00
==========
2,337,491.80
=========
30,000.00
=======
105,082.20
========
2
Other receipts
1
Interest
00.00
3.80
3.80
– –
2 Contribution to overhead expenses 15,000.00 15,000.00 – – – –
3 Sale of publications 45,000.00 21,971.57 – – 23,028.43
4 Private donation (Aviareto) 23,000.00
=========
22,857.01
=========
– –
========
142.99
========
Total ordinary receipts
2,495,574.00
=========
2,397,324.18
=========
30,003.80
========
128,253.62
========
Total carried forward
2,495,574.00
2,397,324.18
30,003.80
128,253.62
12. UNIDROIT 2026 – Accounts 2025
2025
Difference
ITEMS Estimate Receipts
Chap.
Art.
for 2025 Received More Less
brought forward
2,495,574.00
2,397,324.18
30,003.80
128,253.62
B) Extraordinary receipts
3
Various receipts
Tax Reimbursement Credit
– –
– –
– –
– –
Total extraordinary receipts
– –
=========
– –
=========
– –
========
– –
========
Total actual receipts
2,495,574.00
=========
2,487,789.98
=========
120,469.60
========
128,253.62
========
C) Special accounts
4
Revolving funds
1 Working Capital Fund p.m. – – – – – –
2 Interest on the assets of the Reserve Fund for
retirement benefits (Article 67 of the Regulations)
– –
– –
– –
– –
3 Interest on the assets of the Working Capital
Fund and contributions of new member States
– –
– –
– –
– –
Total special accounts
– –
=========
– –
=========
– –
========
– –
========
Total actual receipts
2,495,574.00
=========
2,487,789.98
=========
120,469.60
========
128,253.62
========
UNIDROIT 2026 – Accounts 2025 13.
SUMMARY OF RECEIPTS
Difference
ITEMS Estimate Receipts
for 2025 received more less
Estimated balance on 1 January 2025
– –
=========
90,465.80
=========
90,465.80
========
– –
========
A) Ordinary receipts
2,495,574.00
=========
2,397,324.18
=========
– –
========
98,249.82
========
B) Extraordinary receipts
– –
=========
– –
=========
– –
========
– –
========
Total actual receipts
2,495,574.00
=========
2,487,789.98
=========
90,465.80
========
98,249.82
========
C) Special accounts
– –
=========
– –
=========
– –
========
– –
========
Total receipts
2,495,574.00
=========
2,487,789.98
=========
90,465.80
========
98,249.82
========
14. UNIDROIT 2026 – Accounts 2025
EXPENDITURE
UNIDROIT 2026 – Accounts 2025 15.
EXPENDITURE (in euro)
2025
Difference
ITEMS Estimate Actual
Chap.
Art.
for 2025 Expenditure Saving Excess
A) Ordinary expenditure
1
Reimbursement of expenses
1 Governing Council and Permanent Committee 53,000.00 29,008.90 23,991.10 – –
2
3
4
Auditor
Administrative Tribunal
Committees of experts
5,000.00
p.m.
140,000.00
5,201.93
p.m.
110,094.60
– –
– –
29,905.40
201.93
– –
– –
5
6
7
Official journeys and promotion of activities
Interpreters
Representation
45,000.00
18,000.00
___6,000.00
32,314.50
13,266.37
___1,579.18
12,685.50
4,733.63
__4,420.82
– –
– –
– –
Total
267,000.00
========
191,465.48
========
75,736.45
=======
201.93
=======
2 Salaries and allowances:
1 Salaries of Categories A, B and C staff 1,385,328.00 1,451,956.58 – – 66,628.58
2
3
Remuneration for occasional collaborators
Tax reimbursement
10,000.00
– –
9,395.58
– –
604.42
– –
– –
– –
Total 1,395,328.00
=========
1,461,352.16
=========
76,340.87
=======
66,830.51
=======
carried forward 1,662,328.00 1,652,817.64
76,340.87
66,830.51
16. UNIDROIT 2026 – Accounts 2025
2025
Difference
ITEMS Estimate Actual
Chap.
Art.
for 2025 Expenditure Saving Excess
brought forward 1,662,328.00 1,652,817.64
76,340.87
66,830.51
3 Social security charges
1 Insurance against disablement, old age and
sickness
552,567.00
557,962.92
– –
5,395.92
2
3
Accident insurance
Compensation retired members of staff
9,000.00
___1,900.00
8,786.93
___1,862.72
213.07
____37.28
– –
_____– –
Total
563,467.00
========
568,612.57
========
250.35
=======
5,395.92
======
4
Administrative expenses:
1 Stationery 10,000.00 7,837.28 2,162.72 – –
2 Telephone 14,400.00 15,478.54 – – 1,078.54
3 Postage 6,000.00 9,268.31 – – 3,268.31
4 Miscellaneous 2,000.00 2,699.92 – – 699.92
5 Printing of publications ___8,000.00 ___7,022.32 ___977.68 ______– –
Total 40,400.00
========
42,306.37
========
3,140.40
=======
5,046.77
=======
carried forward
2,266,195.00
2,263,736.58
79,731.62
77,273.20
UNIDROIT 2026 – Accounts 2025 17.
2025
Difference ITEMS Estimate Actual
Chap.
Art.
for 2025 Expenditure Saving Excess
brought forward 2,266,195.00 2,263,736.58 79,731.62 77,273.20
5 Maintenance costs
1 Electricity 20,000.00 16,349.51 3,650.49 – –
2 Heating 20,000.00 24,556.16 – – 4,556.16
3 Water 5,000.00 3,755.85 1,244.15 – –
4 Insurance of premises 11,000.00 10,994.68 5.32 – –
5 Office equipment 21,379.00 20,480.68 898.32 – –
6 Upkeep of building, public services 25,000.00 39,634.40 – – 14,634.40
7 Labour costs ___15,000.00 ___21,849.52 ________– – ___6,849.52
Total 117,379.00
=========
137,620.80
=========
5,798.28
========
26,040.08
========
6 Library
1 Purchase of books 80,000.00 81,866.71 – – 1,866.71
2 Binding 2,000.00 3,265.79 – – 1,265.79
7
8
3
1
2
3
Software
Total
Total actual expenses
Legal co-operation programme
Various reserve funds
Reserve fund for unforeseen expenditure
Reserve fund for retirement allowance for
general services staff
Reserve fund for payment of compensation to
staff who do not enjoy all the advantages
provided for in Article 7 of the
Headquarters Agreement
___30,000.00
112,000.00
=========
2,495,574.00
=========
– –
==
– –
– –
– –
=========
___42,669.85
127,802.35
=========
2,529,159.73
=========
– –
==
– –
– –
– –
=========
_______ – –
– –
========
85,529.90
========
– –
==
– –
– –
– –
========
__12,669.85
15,802.35
========
119,115.63
========
– –
==
– –
– –
– –
========
carried forward 2,495,574.00 2,529,159.73 85,529.90 119,115.63
18. UNIDROIT 2026 – Accounts 2025
2025
Difference ITEMS Estimate Actual
Chap.
Art.
for 2025 expenditure Saving Excess
brought forward 2,495,574.00 2,529,159.73 85,529.29 119,115.63
B) Extraordinary expenditure
9 Working Capital Fund – –
– – – –
– –
10 Convening of a diplomatic Conference for the
adoption of one of the Institute’s draft
Conventions or a scientific event
____ – –
_____ – –
__ – –
___ – –
Total extraordinary expenditure – –
=========
– –
==========
– –
========
– –
=========
Total actual expenditure 2,495,574.00
=========
2,529,159.73
==========
85,529.29
========
119,115.63
=========
C) Special accounts
11 Revolving funds
1 Working Capital Fund p.m. – – – – – –
2 Expenditure as balanced by receipts p.m. – – – – – –
3 Interest on the assets of the Reserve Fund for
retirement pay in accordance with Article 67 of
the Regulations
– –
– –
– –
– –
4 Interest on Working Capital Fund and
contributions of new member States
– –
– –
– –
– –
5 Payment of an account of a retirement allowance
from the Reserve Fund to the last employee
enjoying this allowance
– –
– –
– –
– –
Total special accounts – –
=========
– –
==========
– –
=========
– –
========
Total expenditure
2,495,574.00
==========
2,529,159.73
==========
85,529.29
=========
119,115.63
========
UNIDROIT 2026 – Accounts 2025 19.
SUMMARY OF EXPENDITURE
Difference
ITEMS Estimate Actual
for 2025 expenditure Saving Excess
A) Ordinary expenditure
Chap. 1. Reimbursement of expenses
267,000.00
191,465.48
75,534.52
– – Chap. 2. Salaries and allowances1,395,328.00 1,461,352.16 – – 66,024.16
Chap. 3. Social security charges563,467.00 568,612.57 5,145.57
Chap. 4. Administrative expenses40,400.00 42,306.37 – – 1,906.37 Chap. 5. Maintenance costs117,379.00 137,620.80 – – 20,241.80
Chap. 6 Library
Chap. 7 Legal Co-operation programme Chap. 8 Various Reserve Funds
Total Actual expenditure
B) Extraordinary expenditure
112,000.00
– – __________– –
2,495,574.00 ==========
127,802.35
– – __________– –
2,529,159.73 ==========
– –
– – __________– –
75,534.52 =========
15,802.35
– – __________– –
109,120.25 ========
Chap. 9 Working Capital Fund
– –
– –
– –
– –
Chap. 10 Convening of a diplomatic Conference for the
adoption of one of the Institute’s draft Convention or a scientific event
___ – –
__ – –
__ – –
____ – –
Total extraordinary expenditure
– – =========
– – =========
– – ========
– – ========
Total actual expenditure
2,495,574.00 =========
2,529,159.73 =========
75,534.52 ========
109,120.25 ========
C) Special accounts
Chap. 11 Revolving funds
– –
==========
– –
==========
– –
========
– –
========
Total expenditure
2,495,574.00
==========
2,529,159.73
==========
75,534.52
========
109,120.25
========
UNIDROIT 2026 – Accounts 2025 20.
GENERAL SUMMARY OF THE 2025 FINANCIAL YEAR
(in euro)
Financial year
2025
General
funds
A) Cash total at the close of
the 2024 financial year
B) Total actual receipts
C) Total actual expenditure
Debit balance for the 2025
financial year
D) Cash total at the close of
the 2025 financial year
2,397,324.18
2,529,159.73
=========
90,465.80
-131,835.55
-41,369.75
21. UNIDROIT 2026 – Accounts 2025
WORKING CAPITAL FUND
2025 FINANCIAL YEAR
(in euro)
At 31.12.2024 VARIATIONS
At 31.12.2025
Increases Reductions
Sum in hand on
31.12.2024
Interest on bank
account n°
400758353
(Chap.13 – art. 4)
Contributions of new
Member States
during 2025 financial
year
Reductions in the
course of the 2025
financial year
Total variations
Sum in hand on
31.12.2025
375,387.35
375,387.35
=======
=======
-195,931.83
-195,931.83
=======
179,455.52
========
EN
UNIDROIT 2026
Draft Budget 2027
Original: English
July 2026
Draft Budget for the 2027 financial year
(prepared by the UNIDROIT Secretariat)
Summary Explanation of the proposed expenditure and receipts under the
draft Budget 2027
Action to be taken Formulation of observations to be transmitted to the Finance
Committee at its 102nd session (Rome, October 2026)
I. INTRODUCTION
1. The first draft of the Budget, providing estimates of receipts and expenditure for the 2027
financial year, was prepared by the Secretariat and examined by the Finance Committee at its 101st
session (April 2026), in accordance with Article 26 of the UNIDROIT Regulations. Those first estimates
were then submitted to the Governing Council, which at its 107th session, established the draft Budget
for 2027, as set forth in the Annex to this document, taking into account the opinion expressed by
the Finance Committee.
2. The draft Budget is now transmitted to Member States, for their review and comments, which
should be submitted to the Secretariat by 18 September 2026. Thereafter, the draft Budget will be
submitted, together with any comments received by the Secretariat, to the Finance Committee, for
consideration at its 102nd session, to be held in October 2026. The Committee will at that time
formulate its final opinion on the draft Budget before its submission for consideration and adoption
at the Special Joint Session of the General Assembly and the Governing Council to be held on 10-11
December 2026.
2. UNIDROIT 2026 – Draft Budget 2027
ANNEXE
DRAFT BUDGET FOR THE 2027
FINANCIAL YEAR
UNIDROIT 2026 – Draft Budget 2027 3.
RECEIPTS (in Euro)
Budget 20261 Budget 2027
Chapter 1: Contributions of Member States
Art. 1 (Member States’ Contributions) 2,412,574.00 2,412,574.002
Chapter 2: Other receipts
Art. 1 (Interest)0.00 0.003
Art. 2 (Contributions to overhead expenses)15,000.00 15,000.004
Art. 3 (Sale of publications) 45,000.00 42,000.005
Art. 4 (Aviareto)23,000.00 26,000.006
Total receipts 2,495,574.00 2,495,574.00
EXPLANATORY NOTES TO THE DRAFT BUDGET – RECEIPTS
1 The numbers given in this column correspond to those found in the Budget for 2026 approved
by the Finance Committee at its 100th session on 30 October 2025 (see UNIDROIT 2025 – F.C. (100)
6) and subsequently approved by the General Assembly at its 85th session in Rome on 11 December
2025 (see UNIDROIT 2025 – A.G. (85) 9).
2 The expected amount of contributions of Member States for 2027 corresponds to the UNIDROIT
Contributions Chart approved by the General Assembly at its 82nd session (Rome, 14 December
2023) (see UNIDROIT 2023 – A.G. (82) 9 and A.G. (82) 11) and based on the expectation that arrears
in Member State contributions would be reduced.
3 The Secretariat estimates the interest earned on deposits in checking accounts to be close
to zero again for 2027.
4 This sum represents the share of the Office for Italy and San Marino of the International
Labour Organization in the operating expenses of the premises of UNIDROIT.
5 The Secretariat estimates the receipts from the sale of publications in 2027 to be
approximately the same as in the 2026 Budget, considering the envisaged sale in 2027 of publications
relating to UNIDROIT’s Centenary.
6 UNIDROIT expects to receive in 2027 a payment of USD 30,000 from Aviareto, the
International Registry under the Aircraft Protocol to the Cape Town Convention, in accordance with
a renewed licensing agreement by which UNIDROIT is to provide an electronic version of the revised
fifth edition of the Aircraft Protocol Official Commentary by Sir Roy Goode for Aviareto to make
available to users of the International Registry. This amount is slightly higher than the payment
made by Aviareto in the previous years (USD 25,000).
4. UNIDROIT 2026 – Draft Budget 2027
EXPENDITURE (in Euro)
Budget 20261 Budget 2027
Chapter 1 – Meeting costs and official travel2
Art. 1 (Governing Council and Permanent Committee) 42,000.00 42,000.00
Art. 2 (Auditor) 5,200.00 5,200.00
Art. 3 (Administrative Tribunal)
Art. 4 (Committees of Experts) 105,000.00 120,000.00
Art. 5 (Official journeys and promotion of activities) 35,000.00 35,000.00
Art. 6 (Interpreters) 15,000.00 15,000.00
Art. 7 (Representation)1,000.00 1,000.00
Subtotal 203,200.00 218,200.00
Chapter 2 – Salaries and allowances3
Art. 1 (Salaries of Categories D, P and GS staff and
consultants)
1,450,000.00 1,452,000.00
Art. 2 (Remuneration for occasional collaborators) 9,300.00 9,300.00
Art. 3 (Tax reimbursement) 0.00 0.00
Subtotal 1,459,300.00 1,461,300.00
Chapter 3 – Social security charges4
Art. 1 (Insurance against disablement, old age, and
sickness)
540,000.00 541,000.00
Art. 2 (Accident insurance) 8,800.00 8,800.00
Art. 3 (Compensation for retired members of staff) 1,900.00 1,900.00
Subtotal 550,700.00 551,700.00
Chapter 4 – Administrative expenses5
Art. 1 (Stationery)7,000.00 7,000.00
Art. 2 (Telephone and Internet)15,000.00 15,000.00
Art. 3 (Postage)7,000.00 7,000.00
Art. 4 (Miscellaneous) 2,500.00 2,500.00
Art. 5 (Printing of publications) 8,000.00 8,000.00
Subtotal 39,500.00 39,500.00
Chapter 5 – Maintenance costs6
Art. 1 (Electricity) 18,000.00 18,000.00
Art. 2 (Heating) 18,000.00 20,000.00
Art. 3 (Water)5,000.00 5,000.00
Art. 4 (Insurance of premises)11,000.00 11,000.00
Art. 5 (Office equipment) 22,000.00 20,000.00
Art. 6 (Upkeep of building, public services) 25,000.00 20,000.00
Art. 7 (Labour costs) 18,874.00 15,874.00
Subtotal 117,874.00 109,874.00
Chapter 6 – Library7
Art. 1 (Purchase of books) 80,000.00 70,000.00
Art. 2 (Binding) 2,000.00 2,000.00
Art. 3 (Software) 43,000.00 43,000.00
Subtotal 125,000.00 115,000.00
Total expenditure 2,495,574.00 2,495,574.00
UNIDROIT 2026 – Draft Budget 2027 5.
EXPLANATORY NOTES TO THE DRAFT BUDGET - EXPENDITURE
1 The numbers given in this column correspond to those found in the Budget for 2026 approved
by the Finance Committee at its 100th session on 30 October 2025 (see UNIDROIT 2025 – F.C. (100) 6)
and subsequently approved by the General Assembly at its 85th session in Rome on 11 December
2025 (see UNIDROIT 2025 – A.G. (85) 9).
2 Purpose of expenditure: to cover travel and subsistence expenses incurred by the
members of the Governing Council and of the Permanent Committee in their attendance of sessions
of those bodies; the fees due to the auditor appointed by the General Assembly; the costs of hearings
of the Administrative Tribunal, registrar services, and sums awarded by the Tribunal for settlement
of claims; the costs incurred by UNIDROIT in organising meetings of committees of experts and other
meetings associated with UNIDROIT’s Work Programme; the travel and subsistence expenses incurred
by representatives of UNIDROIT, members of staff, and collaborators in connection with the attendance
of meetings of other organisations with which UNIDROIT cooperates, as well as missions intended to
further awareness of UNIDROIT’s work in general and, where appropriate, to encourage accession to
the Statute of the Organisation; the cost of simultaneous interpretation at meetings held by UNIDROIT;
and the cost of representation functions, such as receptions and similar events organised by UNIDROIT
in connection with its meetings.
Compared with the 2026 Budget, the Secretariat forecasts an increase in expenditure under
Article 4 (Committees of Experts), as envisaged expenditure under this budget line was reduced in
2026 due to the Centenary activities. The projects under the 2026-2028 Work Programme are
expected to resume their regular pace in 2027. The forecast expenditure under Article 4 (Committees
of Experts) and Article 5 (Official journeys and promotion of activities) remains below the level
considered desirable by the Secretariat, in view of overall budget constraints. The establishment of
the Liaison Office in Hong Kong SAR is expected to contribute to containing travel costs in the Asia-
Pacific region. The Secretariat also anticipates using extrabudgetary funds for certain missions (e.g.,
missions to promote the Cape Town Convention benefit from funding provided by a not-for-profit
organisation).
3 Purpose of expenditure: to cover the salaries and allowances of the professional,
administrative, secretarial and library members of UNIDROIT staff, as well as remuneration of
consultants.
The estimated expenditure for salaries as proposed in this Budget for 2027 is the same as
the actual costs for salaries in 2025. The proposed amount therefore implies a freeze in salaries.
4 Purpose of expenditure: insurance coverage of staff members against disability, old age,
sickness, and accidents, in accordance with the UNIDROIT Regulations. Article 3 concerns payments to
one retired member of staff to cover the periods, in the past, during which he was not covered for
social security purposes.
The estimated expenditure under this Chapter remains at a level comparable to that foreseen
in the 2026 Budget.
5 Purpose of expenditure: to cover ordinary running expenses of UNIDROIT (purchase of
stationery, telephone charges, postage of materials and correspondence, etc.).
No changes are foreseen compared to the 2026 Budget.
6 Purpose of expenditure: to cover utility fees (electricity, water, and gas bills), building
maintenance costs (insurance, ordinary repairs in the building, maintenance of elevators) and
charges for municipal services (i.e., waste disposal).
6. UNIDROIT 2026 – Draft Budget 2027
The Secretariat proposes a slight reduction in expenditure under Article 6 (Upkeep of building,
public services) considering the additional work carried out during the Centenary year. The
Secretariat also proposes a modest reduction in expenditure under Article 5 (Office equipment) and
Article 7 (Labour costs).
7 Purpose of expenditure: to cover the cost of acquisitions for the Library’s stock of books
and the maintenance of its subscriptions to law journals, binding of periodicals and subscriptions to
electronic journals and databases.
In view of overall budget constraints and in an effort to contain costs, the Secretariat
proposes a reduction in expenditure under Article 1 (Purchase of books).
Tere,
Eesti Saatkond Roomas edastab info UNIDROITlt.
Lugupidamisega
Kadi Auksmann
PA to the Ambassador
Embassy of Estonia
+39 06 84407510
Via Clitunno34-36, 00198 Roma
From: UNIDROIT Secretariat <[email protected]>
Sent: Friday, July 17, 2026 10:42 AM
To: Saatkond Roomas üldaadress (e-mail) <[email protected]>
Subject: UNIDROIT-draft Budget 2027 financial year/Estonia
Dear Sir / Madam,
Please find attached Note Verbale FCo/1423 dated 16 July 2026 inviting your Government to provide comments on the Unidroit draft Budget for the 2027 financial year.
Kind regards,
Unidroit Secretariat
|
|
|
ACCOUNTS
Rome, March 2026
UNIDROIT 2026
A C C O U N T S
OF RECEIPTS AND EXPENDITURE FOR THE 2025 FINANCIAL YEAR
2. UNIDROIT 2026 – Accounts 2025
AUDITOR'S REPORT OUTTURN OF THE YEAR 2025 1. The budget for the 2025 financial year, approved by the General Assembly at its 84th session on 12 December 2024, provided for actual expenditure of € 2,495,574.00 to be met by actual receipts of € 2,495,574.00.
2. The statement of account for the 2025 financial year is as follows (in euro):
Actual Special accounts Total
– Receipts
– Expenditure
Debit balance
2,397,324.18
_2,529,159.73
131,835.55
=========
– –
========
2,397,324.18
_2,529,159.73
131,835.55
=========
3. The financial situation at the close of the 2025 financial year was as follows:
A) General funds:
– At the close of the 2024 financial year 90,465.80
– Debit balance for the 2025 financial year 131,835.55
– Balance at the close of the 2025 financial year -41,369.75
B) Working capital fund(sum deposited at the Unicredit Banca di Roma account n° XXXX in euro):
– Credit balance at the close of the 2024 financial year 375,387.35
– Increases and reductions in the course of the 2025 financial year:
-247.83
– Investment in Italian government bonds -195,684.00
– Interest (see Chapter 13, Art. 4 of the Institute's
Budget)
– –
– Payment in respect of Chapter 12 of the Institute’s Budget
– –
– Contributions of new Member States – –
– Credit balance in the fund at the close of the 2025 financial year
179,455.52
C) Excess contributions for 2026
– Excess contributions paid by States during 2025 in respect of the 2026 financial year 114,333.00
– Extra contribution by Spanish Government for translation costs for 2026 100,000.00
– Extra contribution by Irish Government for the Centenary 5,000.00
D) Excess payments for 2026
- Excess Cigna Medical Insurance paid during 2025 in respect of the 2026 financial year
-60,276.04 =========
Total credit balance: 297,142.73
=========
3.
CONCLUSIONS The Auditor:
– having found that the receipts and payments recorded in the Institute's books are in conformity with the supporting vouchers and that they correspond with the balance held in the Institute's bank accounts with the Unicredit Banca di Roma, that is to say euro account n° XXXX, account n° XXXX relating to the Working capital fund;
– having ascertained that the funds of the Institute available at the close of the financial year as
reflected in the cash situation (APPENDIX A, parts A and B) correspond to those declared by the Unicredit Banca di Roma in respect of each of the above-mentioned bank accounts;
– expresses the opinion that the accounts of receipts and expenditure for the 2025 financial year
may be approved.
Rome, March 2026
AUDITOR
UNIDROIT 2026 – Accounts 2025
4. UNIDROIT 2026 – Accounts 2025
APPENDIX A
GENERAL FINANCIAL SITUATION AT THE CLOSE OF THE 2025 FINANCIAL YEAR (in euro)
At 31/12/2024
Increases (+) Reductions (-)
At 31/12/2025
a) General funds 90,465.80 -131,835.55 -41,369.75
Cash account 90,465.80 -131,835.55 -41,369.75
b) Reserve fund for retirement
allowances for Categories B and C
staff in accordance with Art. 67 of
the Regulations
– –
– –
– –
c) Payment in respect of chapter 8
art.2 of the Institute’s budget for
the 2025 financial year
– –
– –
– –
d) Revolving funds 375,387.35 -195,931.83 +179,455.52
e) Excess contributions paid by
States during 2025 in respect of
the 2026 financial year
39,237.00
+75,096.00
+114,333.00
f) Extra contribution by Spanish
Government for translation costs
for 2026
– –
+100,000.00
+100,000.00
g) Extra contribution by Irish
Government for additional costs
for 2026
– –
+5,000.00
+5,000.00
h) Excess Cigna Medical insurance
during 2025 in respect of the 2026
financial year
__-70,818.95
__+10,542.91
-60,276.04
Overall total 434,271.20 -137,128.47 297,142.73
UNIDROIT 2026 – Accounts 2025 5.
CASH SITUATION AT THE CLOSE OF THE 2025 FINANCIAL YEAR
A) CASH ACCOUNT (including only the general funds)
a) Deposits on euro accounts at the Unicredit Banca di Roma:
● Credit balance of account n° XXXX
in euro at 28.02.2026 according to
the bank's statement dated
28.02.2026
● Transactions carried out between 1
January and 28 February 2026
relating to the 2026 financial year
– Receipts
– Payments
– Excess contributions paid by
States during 2025 in respect
of the 2026 financial year
– Extra contributions paid by
States during 2025 in respect
of the 2026 financial year
– Excess Cigna medical insurance
paid during 2025 in respect of
2026 financial year
● Debit balance
● Credit balance at the close of the
2025 financial year
-1,622,059.60
+547,669.36
+114,333.00
+_105,000.00
-60,276.04
carried forward
1,033,020.49
-1,074,390.24
-41,369.75
117,687.21
6.
brought forward 117,687.21
B) WORKING CAPITAL FUND and RESERVE FUNDS
● Working Capital Fund deposited on
account n° XXXX at the Unicredit Banca di Roma: – Account balance at 31.12.2025
according to the bank's statement dated 28.02.2026
● Reserve fund for retirement allowances for
Categories B and C staff deposited on account no. XXXX at the Banca di Roma: – Account balance at 31.12.2025
according to the bank's statement
dated 28.02.2026
Overall total reflecting the financial situation (A + B)
375,387.35
-195,931.83
_179,455.52
297,142.73 ========
UNIDROIT 2026 – Accounts 2025
UNIDROIT 2026 – Accounts 2025 7.
CONTRIBUTIONS OF PARTICIPATING GOVERNMENTS
Sums due in 2025
Sums received Difference to be carried
over to the next financial year
For preceding
years
1 (-) (+) 2
For 2025 (ANNEX I
to the Budget) 3
Total
4 (1 + 3)
For the financial
year 2025
(bank charges not deducted)
5
Total including sums paid in
excess in
preceding years (Chap. 1/2) 6 (2 + 5)
less
7 (4 – 5)
more
8 (6 – 4)
(in euro)
CHINA FRANCE GERMANY JAPAN UNITED KINGDOM UNITED STATES OF AMERICA
BRAZIL
CANADA AUSTRALIA REPUBLIC OF KOREA RUSSIAN FEDERATION SPAIN MEXICO
NETHERLANDS SAUDI ARABIA SWITZERLAND
TÜRKIYE ARGENTINA
AUSTRIA
BELGIUM DENMARK INDIA INDONESIA
– – – – – – – – – – – –
– –
– – – – – –
-59,004.00 – – – –
– – – – – – – –
-21,456.00
– –
– – – – – – – –
134,100.00 134,100.00 134,100.00 134,100.00 134,100.00 134,100.00
48,276.00
96,552.00 59,004.00 59,004.00 59,004.00 59,004.00 48,276.00
48,276.00 48,276.00 48,276.00 48,276.00 21,456.00
29,502.00
29,502.00 29,502.00 29,502.00 29,502.00
134,100.00 134,100.00 134,100.00 134,100.00 134,100.00 134,100.00
48,276.00
96,552.00 59,004.00 59,004.00
118,008.00 59,004.00 48,276.00
48,276.00 48,276.00 48,276.00 48,276.00 42,912.00
29,502.00
29,502.00 29,502.00 29,502.00 29,502.00
134,100.00 134,100.00 134,100.00 134,100.00 134,100.00 134,100.00
48,276.00
96,552.00 59,004.00 59,004.00 59,004.00 59,004.00
– –
48,276.00 48,276.00 48,276.00 48,276.00
– –
29,502.00
29,502.00 59,004.00 29,502.00
– –
134,100.00 134,100.00 134,100.00 134.100.00 134,100.00 134,100.00
48,276.00
96,552.00 59,004.00 59,004.00 59,004.00 59,004.00
– –
48,276.00 48,276.00 48,276.00 48,276.00
– –
29,502.00
29,502.00 59,004.00 29,502.00
– –
– – – – – – – – – – – –
– –
– – – – – –
59,004.00 – –
48,276.00
– – – – – – – –
42,912.00
– –
– – – – – –
29,502.00
– – – – – – – – – – – –
– –
– – – – – – – – – – – –
– – – – – – – – – –
– –
– – 29,502.00
– – – –
8. UNIDROIT 2026 – Accounts 2025
Sums due in 2025
Sums received
Difference to be carried over to the next financial year
For preceding
years
1 (-) (+) 2
For 2025 (ANNEX I
to the budget) 3
Total
4 (1 + 3)
For the financial
year 2025 (bank charges not
deducted) 5
Total including sums paid in
excess in preceding years
(Chap. 1/2) 6 (2 + 5)
less
7 (4 – 5)
more
8 (6 – 4)
(in euro)
NORWAY POLAND SWEDEN
VENEZUELA IRELAND PORTUGAL CHILE COLOMBIA CZECH REPUBLIC EGYPT
FINLAND GREECE HUNGARY IRAN NIGERIA PAKISTAN ROMANIA
SLOVAKIA SOUTH AFRICA SINGAPORE BULGARIA CROATIA
LATVIA
LITHUANIA LUXEMBOURG SLOVENIA URUGUAY
– – – – – –
-261,337.68 – – – –
-61,936.00 – – – – – –
– – – – – – – –
-65,096.07 -61,936.00 -1,216.00
– – – – – – – – – –
+12,417.00
+13,410.00 – –
+13,410.00 – –
29,502.00 29,502.00 29,502.00
29,502.00 24,138.00 24,138.00 21,456.00 21,456.00 21,456.00 21,456.00
21,456.00 21,456.00 21,456.00 21,456.00 21,456.00 21,456.00 21,456.00
21,456.00 21,456.00 24,138.00 13,410.00 13,410.00
13,410.00
13,410.00 13,410.00 13,410.00 13,410.00
29,502.00 29,502.00 29,502.00
290,839.68 24,138.00 24,138.00 83,392.00 21,456.00 21,456.00 21,456.00
21,456.00 21,456.00 21,456.00 21,456.00 86,552.07 83,392.00 22,672.00
21,456.00 21,456.00 24,138.00 13,410.00 13,410.00
13,410.00
13,410.00 13,410.00 13,410.00 13,410.00
29,502.00 29,502.00 29,502.00
– – 24,138.00 48,276.00 61,936.00 21,456.00 21,456.00 21,456.00
21,456,00 21,456.00 21.456,00 21,456.00
– – 42,417.80 22,672.00
42,912.00 21,456.00 24,138.00 13,410.00 13,410.00
13,410.00
13,410.00 13,410.00 13,410.00 13,410.00
29,502.00 29,502.00 29,502.00
– – 24,138.00 48,276.00 61,936.00 21,456.00 21,456.00 21,456.00
21,456.00 21,456.00 21,456.00 21,456.00
– – 42,417.80 22,672.00
42,912.00 21,456.00 24,138.00 13,410.00 13,410.00
25,827.00
26,820.00 13,410.00 26,820.00 13,410.00
– – – – – –
290,839.68 – – – –
21,456.00 – – – – – –
– – – – – – – –
86,552.07 40,974.20
– –
– – – – – – – – – –
– –
– – – – – – – –
– – – – – –
– – – –
24,138.00 – – – – – – – –
– – – – – – – – – – – – – –
21,456.00 – – – – – – – –
12,417.00
13,410.00 – –
13,410.00 – –
UNIDROIT 2026 – Accounts 2025 9.
Sums due in 2025
Sums received
Difference to be carried over to the next financial year
For preceding
years
1 (-) (+) 2
For 2025
(ANNEX I to the budget)
3
Total
4 (1 + 3)
For the financial year 2025
(bank charges not
deducted)
5
Total including sums paid in
excess in preceding years
(Chap, 1/2)
6 (2 + 5)
less
7 (4 – 5)
more
8 (6 – 4)
(in euro)
CYPRUS ESTONIA
MALTA PARAGUAY SERBIA TUNISIA MONGOLIA HOLY SEE SAN MARINO
– – – –
– – -10,728.00
– – -10,728.00
– – – – – –
10,728.00 10,728.00
10,728.00 10,728.00 10,728.00 10,728.00 10,728.00 2,682.00 2,682.00
10,728.00 10,728.00
10,728.00 21,456.00 10,728.00 21,456.00 10,728.00 2,682.00 2,682.00
10,728.00 10,728.00
10,728.00 21,456.00 10,728.00 21,456.00 10,728.00 2,682.00 2,682.00
10,728.00 10,728.00
10,728.00 21,456.00 10,728.00 21,456.00 10,728.00 2,682.00 2,682.00
– – – –
– – – – – – – – – – – – – –
– – – –
– – – – – – – – – – – – – –
TOTAL
+39,237.00 -553,437.75
2,239,470.00
2,792,907.75
2,248,487.80
2,287,724.80
619,515.95
114,333.00
Contributions paid to be brought forward to the 2026 financial year
114,333.00
Contributions relating to the 2025 financial year
2,173,391.80
10. UNIDROIT 2026 – Accounts 2025
RECEIPTS
UNIDROIT 2026 – Accounts 2025 11.
RECEIPTS (in euro)
2025 Difference
ITEMS Estimate Receipts
Chap.
Art.
for 2025
received More Less
Estimated balance on 1 January 2025
90,465.80
90,465.80
1 A) Ordinary receipts:
Contributions of participating Governments
1 Italian Government 134,100.00 134,100.00 – – – –
2 Other participating Governments 2,278,474.00 2,173,391.80 – – 105,082.20
3 Extraordinary contribution Spanish Government – – 30,000.00 30,000.00 – –
4 Estimated profits on exchange rate p.m. – – – – – –
5 Contributions from new Member States – – – – – – – –
Total
2,412,574.00
==========
2,337,491.80
=========
30,000.00
=======
105,082.20
========
2
Other receipts
1
Interest
00.00
3.80
3.80
– –
2 Contribution to overhead expenses 15,000.00 15,000.00 – – – –
3 Sale of publications 45,000.00 21,971.57 – – 23,028.43
4 Private donation (Aviareto) 23,000.00
=========
22,857.01
=========
– –
========
142.99
========
Total ordinary receipts
2,495,574.00
=========
2,397,324.18
=========
30,003.80
========
128,253.62
========
Total carried forward
2,495,574.00
2,397,324.18
30,003.80
128,253.62
12. UNIDROIT 2026 – Accounts 2025
2025
Difference
ITEMS Estimate Receipts
Chap.
Art.
for 2025 Received More Less
brought forward
2,495,574.00
2,397,324.18
30,003.80
128,253.62
B) Extraordinary receipts
3
Various receipts
Tax Reimbursement Credit
– –
– –
– –
– –
Total extraordinary receipts
– –
=========
– –
=========
– –
========
– –
========
Total actual receipts
2,495,574.00
=========
2,487,789.98
=========
120,469.60
========
128,253.62
========
C) Special accounts
4
Revolving funds
1 Working Capital Fund p.m. – – – – – –
2 Interest on the assets of the Reserve Fund for
retirement benefits (Article 67 of the Regulations)
– –
– –
– –
– –
3 Interest on the assets of the Working Capital
Fund and contributions of new member States
– –
– –
– –
– –
Total special accounts
– –
=========
– –
=========
– –
========
– –
========
Total actual receipts
2,495,574.00
=========
2,487,789.98
=========
120,469.60
========
128,253.62
========
UNIDROIT 2026 – Accounts 2025 13.
SUMMARY OF RECEIPTS
Difference
ITEMS Estimate Receipts
for 2025 received more less
Estimated balance on 1 January 2025
– –
=========
90,465.80
=========
90,465.80
========
– –
========
A) Ordinary receipts
2,495,574.00
=========
2,397,324.18
=========
– –
========
98,249.82
========
B) Extraordinary receipts
– –
=========
– –
=========
– –
========
– –
========
Total actual receipts
2,495,574.00
=========
2,487,789.98
=========
90,465.80
========
98,249.82
========
C) Special accounts
– –
=========
– –
=========
– –
========
– –
========
Total receipts
2,495,574.00
=========
2,487,789.98
=========
90,465.80
========
98,249.82
========
14. UNIDROIT 2026 – Accounts 2025
EXPENDITURE
UNIDROIT 2026 – Accounts 2025 15.
EXPENDITURE (in euro)
2025
Difference
ITEMS Estimate Actual
Chap.
Art.
for 2025 Expenditure Saving Excess
A) Ordinary expenditure
1
Reimbursement of expenses
1 Governing Council and Permanent Committee 53,000.00 29,008.90 23,991.10 – –
2
3
4
Auditor
Administrative Tribunal
Committees of experts
5,000.00
p.m.
140,000.00
5,201.93
p.m.
110,094.60
– –
– –
29,905.40
201.93
– –
– –
5
6
7
Official journeys and promotion of activities
Interpreters
Representation
45,000.00
18,000.00
___6,000.00
32,314.50
13,266.37
___1,579.18
12,685.50
4,733.63
__4,420.82
– –
– –
– –
Total
267,000.00
========
191,465.48
========
75,736.45
=======
201.93
=======
2 Salaries and allowances:
1 Salaries of Categories A, B and C staff 1,385,328.00 1,451,956.58 – – 66,628.58
2
3
Remuneration for occasional collaborators
Tax reimbursement
10,000.00
– –
9,395.58
– –
604.42
– –
– –
– –
Total 1,395,328.00
=========
1,461,352.16
=========
76,340.87
=======
66,830.51
=======
carried forward 1,662,328.00 1,652,817.64
76,340.87
66,830.51
16. UNIDROIT 2026 – Accounts 2025
2025
Difference
ITEMS Estimate Actual
Chap.
Art.
for 2025 Expenditure Saving Excess
brought forward 1,662,328.00 1,652,817.64
76,340.87
66,830.51
3 Social security charges
1 Insurance against disablement, old age and
sickness
552,567.00
557,962.92
– –
5,395.92
2
3
Accident insurance
Compensation retired members of staff
9,000.00
___1,900.00
8,786.93
___1,862.72
213.07
____37.28
– –
_____– –
Total
563,467.00
========
568,612.57
========
250.35
=======
5,395.92
======
4
Administrative expenses:
1 Stationery 10,000.00 7,837.28 2,162.72 – –
2 Telephone 14,400.00 15,478.54 – – 1,078.54
3 Postage 6,000.00 9,268.31 – – 3,268.31
4 Miscellaneous 2,000.00 2,699.92 – – 699.92
5 Printing of publications ___8,000.00 ___7,022.32 ___977.68 ______– –
Total 40,400.00
========
42,306.37
========
3,140.40
=======
5,046.77
=======
carried forward
2,266,195.00
2,263,736.58
79,731.62
77,273.20
UNIDROIT 2026 – Accounts 2025 17.
2025
Difference ITEMS Estimate Actual
Chap.
Art.
for 2025 Expenditure Saving Excess
brought forward 2,266,195.00 2,263,736.58 79,731.62 77,273.20
5 Maintenance costs
1 Electricity 20,000.00 16,349.51 3,650.49 – –
2 Heating 20,000.00 24,556.16 – – 4,556.16
3 Water 5,000.00 3,755.85 1,244.15 – –
4 Insurance of premises 11,000.00 10,994.68 5.32 – –
5 Office equipment 21,379.00 20,480.68 898.32 – –
6 Upkeep of building, public services 25,000.00 39,634.40 – – 14,634.40
7 Labour costs ___15,000.00 ___21,849.52 ________– – ___6,849.52
Total 117,379.00
=========
137,620.80
=========
5,798.28
========
26,040.08
========
6 Library
1 Purchase of books 80,000.00 81,866.71 – – 1,866.71
2 Binding 2,000.00 3,265.79 – – 1,265.79
7
8
3
1
2
3
Software
Total
Total actual expenses
Legal co-operation programme
Various reserve funds
Reserve fund for unforeseen expenditure
Reserve fund for retirement allowance for
general services staff
Reserve fund for payment of compensation to
staff who do not enjoy all the advantages
provided for in Article 7 of the
Headquarters Agreement
___30,000.00
112,000.00
=========
2,495,574.00
=========
– –
==
– –
– –
– –
=========
___42,669.85
127,802.35
=========
2,529,159.73
=========
– –
==
– –
– –
– –
=========
_______ – –
– –
========
85,529.90
========
– –
==
– –
– –
– –
========
__12,669.85
15,802.35
========
119,115.63
========
– –
==
– –
– –
– –
========
carried forward 2,495,574.00 2,529,159.73 85,529.90 119,115.63
18. UNIDROIT 2026 – Accounts 2025
2025
Difference ITEMS Estimate Actual
Chap.
Art.
for 2025 expenditure Saving Excess
brought forward 2,495,574.00 2,529,159.73 85,529.29 119,115.63
B) Extraordinary expenditure
9 Working Capital Fund – –
– – – –
– –
10 Convening of a diplomatic Conference for the
adoption of one of the Institute’s draft
Conventions or a scientific event
____ – –
_____ – –
__ – –
___ – –
Total extraordinary expenditure – –
=========
– –
==========
– –
========
– –
=========
Total actual expenditure 2,495,574.00
=========
2,529,159.73
==========
85,529.29
========
119,115.63
=========
C) Special accounts
11 Revolving funds
1 Working Capital Fund p.m. – – – – – –
2 Expenditure as balanced by receipts p.m. – – – – – –
3 Interest on the assets of the Reserve Fund for
retirement pay in accordance with Article 67 of
the Regulations
– –
– –
– –
– –
4 Interest on Working Capital Fund and
contributions of new member States
– –
– –
– –
– –
5 Payment of an account of a retirement allowance
from the Reserve Fund to the last employee
enjoying this allowance
– –
– –
– –
– –
Total special accounts – –
=========
– –
==========
– –
=========
– –
========
Total expenditure
2,495,574.00
==========
2,529,159.73
==========
85,529.29
=========
119,115.63
========
UNIDROIT 2026 – Accounts 2025 19.
SUMMARY OF EXPENDITURE
Difference
ITEMS Estimate Actual
for 2025 expenditure Saving Excess
A) Ordinary expenditure
Chap. 1. Reimbursement of expenses
267,000.00
191,465.48
75,534.52
– – Chap. 2. Salaries and allowances1,395,328.00 1,461,352.16 – – 66,024.16
Chap. 3. Social security charges563,467.00 568,612.57 5,145.57
Chap. 4. Administrative expenses40,400.00 42,306.37 – – 1,906.37 Chap. 5. Maintenance costs117,379.00 137,620.80 – – 20,241.80
Chap. 6 Library
Chap. 7 Legal Co-operation programme Chap. 8 Various Reserve Funds
Total Actual expenditure
B) Extraordinary expenditure
112,000.00
– – __________– –
2,495,574.00 ==========
127,802.35
– – __________– –
2,529,159.73 ==========
– –
– – __________– –
75,534.52 =========
15,802.35
– – __________– –
109,120.25 ========
Chap. 9 Working Capital Fund
– –
– –
– –
– –
Chap. 10 Convening of a diplomatic Conference for the
adoption of one of the Institute’s draft Convention or a scientific event
___ – –
__ – –
__ – –
____ – –
Total extraordinary expenditure
– – =========
– – =========
– – ========
– – ========
Total actual expenditure
2,495,574.00 =========
2,529,159.73 =========
75,534.52 ========
109,120.25 ========
C) Special accounts
Chap. 11 Revolving funds
– –
==========
– –
==========
– –
========
– –
========
Total expenditure
2,495,574.00
==========
2,529,159.73
==========
75,534.52
========
109,120.25
========
UNIDROIT 2026 – Accounts 2025 20.
GENERAL SUMMARY OF THE 2025 FINANCIAL YEAR
(in euro)
Financial year
2025
General
funds
A) Cash total at the close of
the 2024 financial year
B) Total actual receipts
C) Total actual expenditure
Debit balance for the 2025
financial year
D) Cash total at the close of
the 2025 financial year
2,397,324.18
2,529,159.73
=========
90,465.80
-131,835.55
-41,369.75
21. UNIDROIT 2026 – Accounts 2025
WORKING CAPITAL FUND
2025 FINANCIAL YEAR
(in euro)
At 31.12.2024 VARIATIONS
At 31.12.2025
Increases Reductions
Sum in hand on
31.12.2024
Interest on bank
account n°
400758353
(Chap.13 – art. 4)
Contributions of new
Member States
during 2025 financial
year
Reductions in the
course of the 2025
financial year
Total variations
Sum in hand on
31.12.2025
375,387.35
375,387.35
=======
=======
-195,931.83
-195,931.83
=======
179,455.52
========
EN
UNIDROIT 2026
Draft Budget 2027
Original: English
July 2026
Draft Budget for the 2027 financial year
(prepared by the UNIDROIT Secretariat)
Summary Explanation of the proposed expenditure and receipts under the
draft Budget 2027
Action to be taken Formulation of observations to be transmitted to the Finance
Committee at its 102nd session (Rome, October 2026)
I. INTRODUCTION
1. The first draft of the Budget, providing estimates of receipts and expenditure for the 2027
financial year, was prepared by the Secretariat and examined by the Finance Committee at its 101st
session (April 2026), in accordance with Article 26 of the UNIDROIT Regulations. Those first estimates
were then submitted to the Governing Council, which at its 107th session, established the draft Budget
for 2027, as set forth in the Annex to this document, taking into account the opinion expressed by
the Finance Committee.
2. The draft Budget is now transmitted to Member States, for their review and comments, which
should be submitted to the Secretariat by 18 September 2026. Thereafter, the draft Budget will be
submitted, together with any comments received by the Secretariat, to the Finance Committee, for
consideration at its 102nd session, to be held in October 2026. The Committee will at that time
formulate its final opinion on the draft Budget before its submission for consideration and adoption
at the Special Joint Session of the General Assembly and the Governing Council to be held on 10-11
December 2026.
2. UNIDROIT 2026 – Draft Budget 2027
ANNEXE
DRAFT BUDGET FOR THE 2027
FINANCIAL YEAR
UNIDROIT 2026 – Draft Budget 2027 3.
RECEIPTS (in Euro)
Budget 20261 Budget 2027
Chapter 1: Contributions of Member States
Art. 1 (Member States’ Contributions) 2,412,574.00 2,412,574.002
Chapter 2: Other receipts
Art. 1 (Interest)0.00 0.003
Art. 2 (Contributions to overhead expenses)15,000.00 15,000.004
Art. 3 (Sale of publications) 45,000.00 42,000.005
Art. 4 (Aviareto)23,000.00 26,000.006
Total receipts 2,495,574.00 2,495,574.00
EXPLANATORY NOTES TO THE DRAFT BUDGET – RECEIPTS
1 The numbers given in this column correspond to those found in the Budget for 2026 approved
by the Finance Committee at its 100th session on 30 October 2025 (see UNIDROIT 2025 – F.C. (100)
6) and subsequently approved by the General Assembly at its 85th session in Rome on 11 December
2025 (see UNIDROIT 2025 – A.G. (85) 9).
2 The expected amount of contributions of Member States for 2027 corresponds to the UNIDROIT
Contributions Chart approved by the General Assembly at its 82nd session (Rome, 14 December
2023) (see UNIDROIT 2023 – A.G. (82) 9 and A.G. (82) 11) and based on the expectation that arrears
in Member State contributions would be reduced.
3 The Secretariat estimates the interest earned on deposits in checking accounts to be close
to zero again for 2027.
4 This sum represents the share of the Office for Italy and San Marino of the International
Labour Organization in the operating expenses of the premises of UNIDROIT.
5 The Secretariat estimates the receipts from the sale of publications in 2027 to be
approximately the same as in the 2026 Budget, considering the envisaged sale in 2027 of publications
relating to UNIDROIT’s Centenary.
6 UNIDROIT expects to receive in 2027 a payment of USD 30,000 from Aviareto, the
International Registry under the Aircraft Protocol to the Cape Town Convention, in accordance with
a renewed licensing agreement by which UNIDROIT is to provide an electronic version of the revised
fifth edition of the Aircraft Protocol Official Commentary by Sir Roy Goode for Aviareto to make
available to users of the International Registry. This amount is slightly higher than the payment
made by Aviareto in the previous years (USD 25,000).
4. UNIDROIT 2026 – Draft Budget 2027
EXPENDITURE (in Euro)
Budget 20261 Budget 2027
Chapter 1 – Meeting costs and official travel2
Art. 1 (Governing Council and Permanent Committee) 42,000.00 42,000.00
Art. 2 (Auditor) 5,200.00 5,200.00
Art. 3 (Administrative Tribunal)
Art. 4 (Committees of Experts) 105,000.00 120,000.00
Art. 5 (Official journeys and promotion of activities) 35,000.00 35,000.00
Art. 6 (Interpreters) 15,000.00 15,000.00
Art. 7 (Representation)1,000.00 1,000.00
Subtotal 203,200.00 218,200.00
Chapter 2 – Salaries and allowances3
Art. 1 (Salaries of Categories D, P and GS staff and
consultants)
1,450,000.00 1,452,000.00
Art. 2 (Remuneration for occasional collaborators) 9,300.00 9,300.00
Art. 3 (Tax reimbursement) 0.00 0.00
Subtotal 1,459,300.00 1,461,300.00
Chapter 3 – Social security charges4
Art. 1 (Insurance against disablement, old age, and
sickness)
540,000.00 541,000.00
Art. 2 (Accident insurance) 8,800.00 8,800.00
Art. 3 (Compensation for retired members of staff) 1,900.00 1,900.00
Subtotal 550,700.00 551,700.00
Chapter 4 – Administrative expenses5
Art. 1 (Stationery)7,000.00 7,000.00
Art. 2 (Telephone and Internet)15,000.00 15,000.00
Art. 3 (Postage)7,000.00 7,000.00
Art. 4 (Miscellaneous) 2,500.00 2,500.00
Art. 5 (Printing of publications) 8,000.00 8,000.00
Subtotal 39,500.00 39,500.00
Chapter 5 – Maintenance costs6
Art. 1 (Electricity) 18,000.00 18,000.00
Art. 2 (Heating) 18,000.00 20,000.00
Art. 3 (Water)5,000.00 5,000.00
Art. 4 (Insurance of premises)11,000.00 11,000.00
Art. 5 (Office equipment) 22,000.00 20,000.00
Art. 6 (Upkeep of building, public services) 25,000.00 20,000.00
Art. 7 (Labour costs) 18,874.00 15,874.00
Subtotal 117,874.00 109,874.00
Chapter 6 – Library7
Art. 1 (Purchase of books) 80,000.00 70,000.00
Art. 2 (Binding) 2,000.00 2,000.00
Art. 3 (Software) 43,000.00 43,000.00
Subtotal 125,000.00 115,000.00
Total expenditure 2,495,574.00 2,495,574.00
UNIDROIT 2026 – Draft Budget 2027 5.
EXPLANATORY NOTES TO THE DRAFT BUDGET - EXPENDITURE
1 The numbers given in this column correspond to those found in the Budget for 2026 approved
by the Finance Committee at its 100th session on 30 October 2025 (see UNIDROIT 2025 – F.C. (100) 6)
and subsequently approved by the General Assembly at its 85th session in Rome on 11 December
2025 (see UNIDROIT 2025 – A.G. (85) 9).
2 Purpose of expenditure: to cover travel and subsistence expenses incurred by the
members of the Governing Council and of the Permanent Committee in their attendance of sessions
of those bodies; the fees due to the auditor appointed by the General Assembly; the costs of hearings
of the Administrative Tribunal, registrar services, and sums awarded by the Tribunal for settlement
of claims; the costs incurred by UNIDROIT in organising meetings of committees of experts and other
meetings associated with UNIDROIT’s Work Programme; the travel and subsistence expenses incurred
by representatives of UNIDROIT, members of staff, and collaborators in connection with the attendance
of meetings of other organisations with which UNIDROIT cooperates, as well as missions intended to
further awareness of UNIDROIT’s work in general and, where appropriate, to encourage accession to
the Statute of the Organisation; the cost of simultaneous interpretation at meetings held by UNIDROIT;
and the cost of representation functions, such as receptions and similar events organised by UNIDROIT
in connection with its meetings.
Compared with the 2026 Budget, the Secretariat forecasts an increase in expenditure under
Article 4 (Committees of Experts), as envisaged expenditure under this budget line was reduced in
2026 due to the Centenary activities. The projects under the 2026-2028 Work Programme are
expected to resume their regular pace in 2027. The forecast expenditure under Article 4 (Committees
of Experts) and Article 5 (Official journeys and promotion of activities) remains below the level
considered desirable by the Secretariat, in view of overall budget constraints. The establishment of
the Liaison Office in Hong Kong SAR is expected to contribute to containing travel costs in the Asia-
Pacific region. The Secretariat also anticipates using extrabudgetary funds for certain missions (e.g.,
missions to promote the Cape Town Convention benefit from funding provided by a not-for-profit
organisation).
3 Purpose of expenditure: to cover the salaries and allowances of the professional,
administrative, secretarial and library members of UNIDROIT staff, as well as remuneration of
consultants.
The estimated expenditure for salaries as proposed in this Budget for 2027 is the same as
the actual costs for salaries in 2025. The proposed amount therefore implies a freeze in salaries.
4 Purpose of expenditure: insurance coverage of staff members against disability, old age,
sickness, and accidents, in accordance with the UNIDROIT Regulations. Article 3 concerns payments to
one retired member of staff to cover the periods, in the past, during which he was not covered for
social security purposes.
The estimated expenditure under this Chapter remains at a level comparable to that foreseen
in the 2026 Budget.
5 Purpose of expenditure: to cover ordinary running expenses of UNIDROIT (purchase of
stationery, telephone charges, postage of materials and correspondence, etc.).
No changes are foreseen compared to the 2026 Budget.
6 Purpose of expenditure: to cover utility fees (electricity, water, and gas bills), building
maintenance costs (insurance, ordinary repairs in the building, maintenance of elevators) and
charges for municipal services (i.e., waste disposal).
6. UNIDROIT 2026 – Draft Budget 2027
The Secretariat proposes a slight reduction in expenditure under Article 6 (Upkeep of building,
public services) considering the additional work carried out during the Centenary year. The
Secretariat also proposes a modest reduction in expenditure under Article 5 (Office equipment) and
Article 7 (Labour costs).
7 Purpose of expenditure: to cover the cost of acquisitions for the Library’s stock of books
and the maintenance of its subscriptions to law journals, binding of periodicals and subscriptions to
electronic journals and databases.
In view of overall budget constraints and in an effort to contain costs, the Secretariat
proposes a reduction in expenditure under Article 1 (Purchase of books).
VIA PANISPERNA, 28 – 00184 ROMA – ITALIA – TEL.: (+39) 06 69 62 11 [email protected] – http://www.unidroit.org
Our refce: FCo/1423
NOTE VERBALE
The International Institute for the Unification of Private Law (UNIDROIT) presents its
compliments to the Embassies of its Members States in Italy and has the honour to transmit herewith
the draft Budget for the 2027 financial year.
In accordance with Article 26 of the Regulations of UNIDROIT, the Governments of its Member
States are kindly invited to formulate observations on the draft Budget and to transmit them to the
Secretariat by 18 September 2026, so that they may be taken into consideration by the Finance
Committee at its 102nd session to be held in Rome in October 2026. At that time, the Finance
Committee will be called upon to express its opinion on the Accounts 2025 (also attached) and the
draft Budget for the attention of the General Assembly at its 86th session to be held in Rome in a
joint session with the Governing Council on 10-11 December 2026.
UNIDROIT further has the honour to inform the Embassies of its Member States in Italy that
the Report of the Finance Committee on the work of its 101st session, which was held in Rome on 9
April 2026 (document (F.C. (101) 9), as well as the summary conclusions of the Governing Council
on the work of its 107th session, which was held in Rome on 27-29 May 2026 (document C.D. (107)
Misc. 2 rev.), are available on UNIDROIT’s website for consultation.
UNIDROIT would be grateful if the Embassies of its Members States in Italy could kindly
communicate the contents of this Note Verbale, as well as its enclosures, to the competent Authorities
of their Government.
Rome, 16 July 2026
To the Embassies of its Members States in Italy
ROME
VIA PANISPERNA, 28 – 00184 ROMA – ITALIA – TEL.: (+39) 06 69 62 11 [email protected] – http://www.unidroit.org
Our refce: FCo/1423
NOTE VERBALE
The International Institute for the Unification of Private Law (UNIDROIT) presents its
compliments to the Embassies of its Members States in Italy and has the honour to transmit herewith
the draft Budget for the 2027 financial year.
In accordance with Article 26 of the Regulations of UNIDROIT, the Governments of its Member
States are kindly invited to formulate observations on the draft Budget and to transmit them to the
Secretariat by 18 September 2026, so that they may be taken into consideration by the Finance
Committee at its 102nd session to be held in Rome in October 2026. At that time, the Finance
Committee will be called upon to express its opinion on the Accounts 2025 (also attached) and the
draft Budget for the attention of the General Assembly at its 86th session to be held in Rome in a
joint session with the Governing Council on 10-11 December 2026.
UNIDROIT further has the honour to inform the Embassies of its Member States in Italy that
the Report of the Finance Committee on the work of its 101st session, which was held in Rome on 9
April 2026 (document (F.C. (101) 9), as well as the summary conclusions of the Governing Council
on the work of its 107th session, which was held in Rome on 27-29 May 2026 (document C.D. (107)
Misc. 2 rev.), are available on UNIDROIT’s website for consultation.
UNIDROIT would be grateful if the Embassies of its Members States in Italy could kindly
communicate the contents of this Note Verbale, as well as its enclosures, to the competent Authorities
of their Government.
Rome, 16 July 2026
To the Embassies of its Members States in Italy
ROME