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ܢІ˟! ፋЪߛၹܫૄܛ
Integrated Framework Trust Fund ĞIFTFğ
Pilot Phase of the Integrated Framework for Trade-Related Technical
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Countries. Financial resources pledged to the IFTF will be managed by the Trust Fund under the authority of the Administrator of UNDP. Contributions could be pledged towards two windows operating simultaneously: window I, a general fund, for un-earmarked contributions, or window II for contributions allocated to specific and clearly identifiable programmes. All UNDP standard rules, regulations and procedures will be applied to the fund, including all aspects of activities, management reporting and financial management and accounting.
The IAWG will designate one or several Executing Agencies （hereinafter referred to as “the Executing Agency”） for the implementation of each activity financed under the Trust Fund.
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Contributions to the FundContributions to the Fund, in cash or in kind, may be accepted by UNDP from Government of Member States of the United Nations, from the Specialized Agencies or from intergovernmental or non-governmental organizations, or from private sources.
Contributions to the Fund may be made in any of the following forms:
As voluntary contributions without limitation to a specific project or projects;
As contributions for the purpose of co-financing a specific project or projects to be handled in accordance with UNDP’s normal policies and procedures for third-party cost-sharing arrangements;
As contributions to a specific project or projects under a subsidiary trust fund agreement entered into between the donor and UNDP in accordance with UNDP’s normal policies and procedures for the establishment of trust funds with specific donors;
As contributions to a specific project or projects under a management service
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agreement entered into between the donor and UNDP in accordance with UNDP’s normal policies and procedures for the establishment of management service agreements.
Contributions in cash to the Fund may be accepted by the Administrator in fully convertible currency or in any other currency which the Administrator determines can be readily utilized. Such contributions shall be deposited into bank accounts designated by UNDP.
The value of a contribution-payment, if made in other than United States dollars, shall be determined by applying the United Nations operational rate of exchange in effect on the date of payment. Should there be a change in the United Nations operational rate of exchange prior to the full utilization by the UNDP of the contribution-payment, the value of the balance of funds still held at that time will be adjusted accordingly. If, in such a case, a loss of the value of the balance of funds is recorded, the UNDP shall inform the Donor with a view to determining whether any further financing could be provided by the Donor. Should such further financing not be available, the assistance to be provided pursuant to this Agreement may be reduced, suspended or terminated by UNDP.
All financial accounts and statements shall be expressed in United States dollars.
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Utilization of the FundThe Inter-Agency Working Group （IAWG）117 when meeting as the Trust Fund will be chaired by the Administrator of UNDP or his representative. At these meetings, decisions will be made on funding projects related to meeting the
117 The governance structure of the IF is composed of a Steering committee （ IFSC） and of an Inter Agency Task force （ IATF）. The Steering Committee is responsible for overall policy guidance and oversight of the operations of the IF.
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objectives of the Integrated Framework. Details of such projects, including the respective project budgets, shall be as set out in the relevant project documents.
In accordance with decisions and directives of the UNDP Executive Board, the fund will be charged for support services provided by the Executing Agency, plus any costs incurred for administering the fund. The aforementioned costs will not exceed thirteen percent.
Any interest income derived from contributions to the fund shall be credited to the Fund in accordance with the applicable UNDP regulations, rules and directives.
Management Service Agreements under the fund will be subject to a management fee as charged by the executing agency against the funds to be paid by the donor. Should there be an increase in the scope, duration or character of the activities initially undertaken, the executing agency shall be entitled to a proportionate increase or a re-negotiation of its management fee.
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Administration of the FundThe Fund shall be administered by the UNDP in accordance with the applicable UNDP regulations.
Project management and expenditures shall be governed by the regulations, rules and directives of the UNDP and, where applicable, the regulations, rules and directives of the executing agencies.
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Implementation and Budgeting of FundsThe aggregate of the amounts budgeted for the projects together with any estimated payments in respect of support services shall not exceed the total resources available to the Fund.
If unforeseen increases in commitments or expenditures are expected or realized （whether due to inflationary factors, fluctuation in exchange rates or
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unforeseen contingencies） the assistance to be provided under the Fund may be reduced, suspended or terminated by UNDP.
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Ownership of Equipment, Supplies and Other PropertyOwnership of equipment, supplies and other property financed from the Fund shall vest in UNDP. Matters relating to the transfer of ownership by UNDP shall be determined in accordance with applicable policies and procedures of UNDP.
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AuditThe Fund shall be subject exclusively to the internal and external auditing procedures provided for in the financial regulations, rules and directives of UNDP.
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ReportingThe Administrator shall report to the Integrated Framework Steering committee （IFSC） on the activities of the Fund.
The Administrator shall provide to the IFSC an annual report prepared in accordance with UNDP accounting and reporting procedures, which report shall provide information on income and expenditure incurred during the previous year.
If requested, the Administrator shall also provide reports to the donors having made earmarked contributions for a specific country, group of countries or thematic areas.
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Other mattersNotwithstanding the completion of the projects financed from the Fund any unutilized balances shall continue to be held in the Fund account until all commitments and liabilities incurred in implementation of the projects have been satisfied and project activities have been brought to an orderly conclusion.
The Fund shall terminate upon completion of all projects identified pursuant to
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this Agreement and after satisfaction of all commitments and liabilities arising therefrom. Any balance then remaining shall be disposed of by the UNDP in consultation with the Donor（s）.
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ܢІˬ ܛߦӀซ࠹ᙯࡁտ̰ट
˘ăࡦഀ
金柏利進程為一國際性倡議，其目的在將合法的鑽石貿易及「衝突鑽石」
（conflict diamonds）的交易做一區分。所謂「衝突鑽石」指的是為特定用途而 交易的粗鑽（rough diamonds），從事此類鑽石交易的目的在獲得資金來支援 叛亂活動，以推翻本國合法政府。非洲若干國家以其生產的粗鑽供作支援內亂 戰事之用，如西南部非洲的安哥拉叛亂集團，從 1992 到 1998 年便出口 30 至 40 億美元的鑽石，造成許多的人員傷亡，也製造了無數難民，因此，「衝突鑽 石」通常也被稱為「血腥鑽石」。為遏制爭端鑽石所帶來的禍患，在全球觀察
（Global Witness）等非政府組織的策動並在聯合國的支持下，2000 年 5 月，
南非政府在金柏利市（Kimberly）邀集相關政府、產業與非政府組織（NGO）
召開會議，通過金柏利程序（Kimberly Process）。118
雖然衝突鑽石交易僅占全球粗鑽貿易額的一小部分，但是此類鑽石交易卻 構成了國際和平及人類安全的不確定因素，對動亂發生地的國內經濟及社會發 展造成衝擊，嚴重威脅當地居民的人權。隨著國際社會大眾逐漸瞭解衝突鑽石 交易所造成的危害，關於鑽石來源的疑慮影響消費者的購買行為，勢必對於整 體鑽石貿易活動產生負面效果，進而危及一些國家的經濟發展。有鑑於此，國 際社會必須找到一適當途徑，不但能遏止衝突鑽石交易，同時亦可活絡合法鑽 石交易市場以促進經濟發展。
118 Kimberley Process 官 方 網 站 網 址 <http://www.kimberleyprocess.com>。
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最初金柏利進程僅為一諮商程序（consultative process），經過相關政府團 體的協商與討論，擬定出「金柏利進程認證機制」（Kimberley Process Certificate Scheme, KPCS），該機制於 2002 年 11 月瑞士因特拉肯（Interlarken）舉行的 部長會議中通過，並獲得聯合國 191 個會員國之一致支持。同年 11 月，聯合 國超過 50 個國家通過最終決議案119，確定該機制於 2003 年 1 月正式開始生效，
為各國進行的鑽石交易活動，建立起政府認證程序的遵行規範。並希望能透過 此一措施，加強管制粗鑽非法貿易，以防堵武裝衝突勢力利用鑽石貿易作為集 資管道。
KPCS 要求所有金柏利進程會員國能確實執行 KPCS 的規定，並負起監督 本國鑽石進出口貿易的責任，金柏利進程會員國每年集會一次，以檢視各國執 行 KPCS 進展。目前為止（2003 年 5 月），參與 KPCS 的會員國共有 58 個，
首任主席由南非（Abbey Chikane）擔任。
KPCS 所 規 範 的 交 易 物 以 粗 鑽 為 主 ， 不 包 括 已 磨 光 過 的 鑽 石 （ polished diamonds），因其認為若能 透過國家認證機制 的方式有效控管粗 鑽貿易， 阻止 衝突鑽石進入合法的鑽石貿易市場，則加工過的磨光鑽石貿易必定更加地安全 及透明化，如此便能提昇消費者的購買信心。
根 據 KPCS 規 定 ， 會 員 國 出 口 的 粗 鑽 必 須 裝 載 於 防 竄 改 的 包 裝 容 器
（tamper-resistant container）之內，並須附有經政府認證的金柏利進程證書，
即由出口國政府出具的證實為非衝突鑽石的有效證書，方可通關。鑽石若要重 新出口，亦必須附有該證書。每一項粗鑽在出產地就須經過國家鑽石管制機關 的認證，在整個交易過程中必須保持在同一包裝中，不能有任何變更。此外，
會員國必須收集和保留有關生產、進口和出口的資料，並只與其他該計畫的參
119 聯 合 國 大 會 第 56/263 號 決 議 案 <http://www.kimberleyprocess.com/news/documents.asp?Id=37>。
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加者進行交易。
˟ăWTO ᄃ Kimberley Process ̢̝જ
金 柏 利 進 程 成 立 的 宗 旨 乃 為 了 阻 止 衝 突 鑽 石 交 易 行 為 助 長 武 裝 叛 亂 衝 突，威脅國際和平與人類安全，因此要求其會員們在從事鑽石貿易時必須遵守 KPCS 的規定，杜絕衝突鑽石交易，並拒絕與非會員國進行鑽石交易往來。 然 而，此一維護國際和平與人道的設計，卻與 WTO 所秉持之最惠國待遇、非歧 視、公平之貿易精神並不相符。根據 GATT 內容，除少數例外（即區域經濟協 定、開發中國家普遍優惠、東京回合確立之授權條款等），會員們必須恪遵最 惠國待遇，給予第三國的一切優惠應該是立即無條件的、無補償的、自動的適 用於其他會員國；此外，除為收支平衡、緊急防衛、維護人類或動植物生命健 康、環保或國家安全等目的外，會員國對進口貨品亦不行使禁止輸入或設置配 額限制的措施。由於金柏利進程的參與者大多為 WTO 會員國，在雙方組織均 要求遵守其規定的要求下，會員國們面臨了兩難的困境。
為瞭解決上述問題，澳洲、加拿大、日本、以色列等 11 個金柏利進程會 員國家120，在 2002 年底向 WTO 提出義務豁免請求，希望在遵守 KPCS 機制進 行鑽石貿易活動時，得不受到 1994 年 GATT 第一條第一項（最惠國待遇）、
120 該 11 國 家 為 ： 澳 洲 、 巴 西 、 加 拿 大 、 以 色 列 、 日 本 、 菲 律 賓 、 獅 子 山 、 韓 國 、 泰 國 、 阿 拉 伯 聯 合 大 公 國 和 美 國 。
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第十一條第一項（數量限制之普遍排除）、第十三條第一項（數量限制非歧視 措施）規定的限制。121
關於上述金柏利進程國家的請求，WTO 考量，國際社會普遍體認到衝突鑽 石交易乃部分地區武裝衝突及叛亂活動的重要資金來源，對於一些國家政府的 合法政權造成嚴重威脅，並戕害人民生存安全與基本權利，此種現象已受到國 際社會高度重視；而諸如聯合國等其他國際組織亦肯定 KPCS 的執行對於國際 和平與人類安全的正面效益；此外，合法鑽石貿易亦是其他許多 WTO 會員體 經 濟 活 動 的 一 部 分 ， 必 須 確 保 這 些 貿 易 活 動 不 受 到 衝 突 鑽 石 交 易 所 影 響 。 因 此，2003 年 5 月 16 日，WTO 理事會決議，金柏利進程會員122在執行 KPCS 中 關於粗鑽交易的部分得享有豁免，不必遵循 1994 年 GATT 的相關條文規定。123 WTO 的決定清楚地表明在 涉及到人類安全和發展的問題上， WTO 能夠採取靈 活的立場。