INTERNATIONALFINANCIALREPORT 2021

CONTENTSCONTENTS2

MSF PROGRAMMES AROUND THE WORLD

4ACTIVITIES AND ORGANISATION

5FOREWORD

6YEAR IN REVIEW

8TREASURER’S REPORT

9

AUDITORS’ REPORTCOMBINED FINANCIAL STATEMENTS

11
12
13
15

Statement of Financial Activities
Statement of Financial Position
Statement of Changes in Funds
Statement of Cash FlowsNOTES TO THE FINANCIAL STATEMENTS
17
20
26
31
34

Basis of Reporting
Notes to the Statement of Financial Activities
Notes to the Statement of Financial Position
Ratios and Sectorial Information
Other Information

37 FINANCES BY COUNTRY

International Financial Report 2021 1

MSF PROGRAMMES AROUND THE WORLDMSF PROGRAMMESAROUND THE WORLDLITHUANIAUNITED
KINGDOM

BELARUSCZECHREPUBLICSLOVAKIABELGIUM

SWITZERLAND
FRANCEBOSNIAHERZEGOVINAITALYPORTUGALUSAUKRAINESPAIN

AZERBAIJAN

TURKEYGREECE
TUNISIAUZBEKISTANGEORGIAARMENIALEBANON
PALESTINE

SYRIA
IRAQ
JORDAN

LIBYA
EGYPT

MEXICOMALIHAITIGUATEMALAHONDURASEL SALVADORNIGERNICARAGUAGUINEA-BISSAUGUINEABENIN
NIGERIACÔTE
D’IVOIRE
GHANA
LIBERIA

COLOMBIACAMEROONCENTRAL
AFRICANREPUBLICETHIOPIA

SOUTH
SUDAN
UGANDAKENYAECUADORYEMEN

BURKINAFASO

SIERRA LEONEVENEZUELAERITREA

SUDAN

CHAD

SENEGAL

DEMOCRATIC
REPUBLIC OFCONGOSOMALIA AND
SOMALILAND

BURUNDITANZANIABRAZILPERU

ANGOLA

MALAWI

BOLIVIA
MADAGASCARZIMBABWE
MOZAMBIQUE
ESWATINI
SOUTH
AFRICA

2 Médecins Sans Frontières

IRAN

38

AFGHANISTAN

57

LIBYA

38

ANGOLA57

MADAGASCAR39

ARMENIA

58

MALAWI

39

BALKANS58

MALAYSIA40

BANGLADESH

59

MALI

40

BELARUS59

MEXICO

41

BELGIUM

60

MOZAMBIQUE

41

BOLIVIA60

MYANMAR

42

BRAZIL

61

NIGER

42

BURKINA FASO

61

NIGERIA

43

BURUNDI62

PAKISTAN

43

CAMBODIA62

PALESTINE44

CAMEROON44

CENTRAL
AFRICANREPUBLIC63

PAPUA NEWGUINEA63

PERU

RUSSIA

45

CHAD

64

PHILIPPINES45

COLOMBIA

64

RUSSIA46

CÔTE D’IVOIRE

6546

DEMOCRATIC
REPUBLIC
OF CONGO

SEARCHAND RESCUEOPERATIONS

65

SIERRA LEONE

47

EGYPT

66

47

EL SALVADORSOMALIA AND
SOMALILAND

48

ESWATINI

66

SOUTH AFRICA

48

ETHIOPIA

67

SOUTH SUDAN49

FRANCE

67

SUDAN

49

GREECE

68

SYRIA

50

GUATEMALA68

TAJIKISTAN50GUINEA69

TANZANIA

51

HAITI

69

THAILAND51

HONDURAS

70

TURKEY

52

INDIA

70

UGANDA52

INDONESIA71

UKRAINE

53

IRAN

71

UZBEKISTAN

53

IRAQ

72

VENEZUELA

54

ITALY

72

YEMEN

54

JORDAN73

ZIMBABWE

55

KENYA

73

55

KYRGYZSTAN

56

LEBANON56

LIBERIAOTHER
COUNTRIES/REGIONS AND
TRANSVERSALACTIVITIESKYRGYZSTANDPR KOREATAJIKISTANAFGHANISTANNEPALPAKISTAN

INDIA

BANGLADESH
MYANMAR

VIETNAMLAOS

HONG KONGSAR

THAILANDCAMBODIA

PHILIPPINESMALAYSIAINDONESIAPAPUANEW GUINEACountries/regions in blue have a total expenditure of less than
€500,000 and are included in ‘other countries/regions’.

International Financial Report 2021 3

ACTIVITIES AND ORGANISATIONACTIVITIES AND
ORGANISATION
For the year ended 31 December 2021

Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation. We deliver emergency aid topeople affected by armed conflict, epidemics, natural disasters andexclusion from healthcare.
This report is presented along with the financial statements of theorganisation for the year ended 31 December 2021. These financial
statements are a means of transparency and accountability, illustrating
the financial situation of the movement as a whole. They have been
prepared in accordance with the accounting policies of Swiss GAAP
FER/RPC, which are set out in Note 1.1. to the Financial Statements.

OBJECTIVES AND POLICIESMSF offers humanitarian assistance to people based on need andirrespective of race, religion, gender or political affiliation. We work tosave lives, alleviate suffering and restore dignity. Our actions are guided
by medical ethics and the principles of neutrality and impartiality.
In order to be able to access and assist people in need, our operational
policies must be scrupulously independent of governments, as well
as religious and economic powers. We conduct our own assessments,
manage our projects directly and monitor the impact of our assistance.
We do not accept funds from governments or other parties who are
directly involved in the conflicts to which MSF is responding. We relyon the generosity of private individuals for the majority of our funding.
In 2020, health professionals, logistics specialists and administrative
staff of all nationalities carried out 6,027 assignments, to work withmore than 37,750 locally hired staff* working in medical programmesin over 85 countries.

MSF is constantly seeking to improve the quality, relevance and extent
of its assistance. The Access Campaign supports our field programmes
by pushing for improved access to existing medicines, diagnostics andvaccines, and the development of better, more appropriate medicines. MSF
also funds research into the development of drugs for neglected diseases.

ORGANISATIONAL STRUCTURE
MSF is a non-profit, self-governed organisation. Founded in Paris, France in
1971, MSF today is a worldwide movement of associations, with offices allover the world. Specialised organisations – called satellites – are in charge of
specific activities such as humanitarian relief supplies, epidemiological andmedical research studies, and research on humanitarian and social action.
In 2011, MSF’s international governance structure was reformed. MSF
International was registered in Switzerland and in December 2011 thefirst annual MSF International General Assembly (IGA) was held. In
subsequent years, the IGA would be held in June. The IGA comprises
two representatives of each MSF association, two representatives electedby the individual members of MSF International, and the International
President. The IGA is the highest authority of MSF International and is
responsible for safeguarding MSF’s medical humanitarian mission, andproviding strategic orientation to all MSF entities.
The International Board acts on behalf of, and is accountable to, theIGA. It is made up of representatives of MSF’s operational directorates aswell as a group elected by the IGA, and is chaired by the International
President. The International Board prepares and presents theinternational combined Financial Statements to the IGA for approval.
*full time equivalent

ALL THOSE WORKING WITH MSF AGREE TO ABIDE BY THE PRINCIPLES
OF THE CHARTER OF MSF AS FOLLOWS:THE CHARTER OF MÉDECINS SANS FRONTIÈRES
Médecins Sans Frontières is a private international association. The association is made up mainlyof doctors and health sector workers and is also open to all other professions that might help inachieving its aims. All of its members agree to honour the following principles:Médecins Sans Frontières provides assistance topopulations in distress, to victims of natural or
man-made disasters and to victims of armed conflict.
They do so irrespective of race, religion, creed orpolitical convictions.
 édecins Sans Frontières observes neutrality andM
impartiality in the name of universal medical ethics andthe right to humanitarian assistance and claims full andunhindered freedom in the exercise of its functions.

4 Médecins Sans Frontières

Members undertake to respect their professional codeof ethics and to maintain complete independence fromall political, economic or religious powers.
As volunteers, members understand the risks anddangers of the missions they carry out and make noclaim for themselves or their assigns for any form ofcompensation other than that which the association
might be able to afford them.

FOREWORD

FOREWORD
Since the creation of Médecins Sans Frontières (MSF) 50 years ago,our goal has been to alleviate people’s suffering and to provide
medical care to those who need it most. 2021 was no exception.
Despite the many challenges presented by the COVID-19
pandemic, our teams carried out their work across more than
70 countries, in some of the hardest-to-reach regions of the world.
While COVID-19 absorbed the attention and resources of many highincome countries, its direct and indirect effects were felt in places
where the health systems were already weak. We used our expertise intackling disease epidemics to support countries struggling to deal with
COVID-19, as well as other ongoing health crises.
The pandemic also highlighted the outrageous inequity over access tolifesaving vaccines. While high-income countries took strides towards
combating the virus by buying up billions of doses and rolling out
mass vaccination campaigns, a fraction of these vaccines went to
low-income countries, leaving many people unprotected, including
frontline health workers, the elderly and the clinically vulnerable. In
the face of this unacceptable situation, MSF campaigned throughout
the year for vaccine equity and an end to patents and monopolies on
COVID-19 vaccines, treatments, tests and tools.
At the same time, our teams responded to outbreaks of other diseases,
responded to natural disasters, carried out surgery in conflict zones,
treated children for malnutrition, helped women give birth safely,and provided medical care and humanitarian aid to people fleeing
violence, insecurity and hardship.
Our teams in several places around the world experienced incidents
in which their safety was threatened or harmed while trying to deliver
much-needed medical and humanitarian aid. In June last year, MSF was
hit by tragedy when three of our colleagues were brutally murderedin Ethiopia. María Hernández, Tedros Gebremariam Gebremichael and
Yohannes Halefom Reda were travelling through the Tigray region, inthe country’s north, to help people injured in intense fighting when
their clearly marked MSF vehicle was stopped by assailants. Theirbodies were found the following day. A year on from their deaths, thefull circumstances have remained unclear. We continue to seek answers.

During 2021, the climate emergency became ever more destructive:
floods in South Sudan forced nearly one million people from theirhomes; changing weather patterns in Niger devastated crop production
and caused malaria to spike; while typhoons and hurricanes batteredtowns and villages from Haiti to the Philippines.
From our work around the world, we know that the climate crisis hits
the poorest and most vulnerable people hardest. We also know that
we have to play our part in addressing this crisis. Following on fromthe Environmental Pact that we made and committed to in 2020, we
have pledged to reduce our carbon footprint by 50 per cent by 2030.
Over the past year, we have continued to reflect on issues arounddiversity, inclusion and the management of abuse and inappropriate
behaviour within MSF. In 2020 we launched a plan to tackle institutional
racism and discrimination within MSF. Earlier this year we released a
progress report identifying areas where we have made headway andthose where we still need to improve. There has been progress in theright direction, but we still need to take stronger measures to ensurethat every single report of abuse or prejudice experienced by membersof staff or patients is investigated and the perpetrators held to account.
As we strive to become the MSF we want to be, we must continue toreflect, to be self-critical, to acknowledge our mistakes and to try to
do better. We will never decide we have done enough, or we are goodenough. We are as ambitious as ever – maybe more so – for what wewant to do next.
Although much has changed since MSF was founded 50 years ago, ourcore commitments remain the same: to stand in solidarity with thosemost in need by alleviating their suffering and by speaking out about
what we witness. This will not stop.

Christopher Lockyear
Secretary General, MSF International

Dr Christos Christou
International President, MSF

Taiz City. © Nasir Ghafoor/MSF

International Financial Report 2021 5

YEAR IN REVIEWYEAR IN REVIEWBy Ahmed Abd-elrahman, Dr Marc Biot, Akke Boere, William Hennequin, Dr Sal Ha Issoufou, Christine Jamet, Teresa Sancristoval
MSF Directors of Operations

Half a century since a handful of volunteers from Médecins Sans Frontières (MSF) took our first steps
in 1971 in providing humanitarian medical assistance, over 63,000 people continued this work in 2021,
providing care to people across more than 70 countries.

TRAUMA AND TRAGEDY IN TIGRAY, ETHIOPIAA GLOBAL PANDEMIC ENTERS ITS SECOND YEAR

Few places in 2021 needed the presence of lifesaving medical workers
more than Ethiopia. The ongoing conflict in the country’s northern
Tigray region has resulted in widespread devastation – hundreds ofthousands of people have been displaced and are living in terrible
conditions, cut off from food, water and medical assistance. In March,
we reported that barely one in seven medical facilities in the region
we had visited over a three-month period were fully functioning,
either due to a lack of staff and supplies or because they had beensystematically attacked and looted.

As the COVID-19 pandemic continued into a second year, our teams
scaled up activities to respond to particularly severe outbreaks in Syria,
Yemen, Peru, India, Brazil and South Africa, and Venezuela, among
others. As well as assisting with infection prevention and control,
we supported patient care. We also donated and managed suppliesof oxygen, essential in the treatment of severely sick patients, ofwhich many places experienced critically low supplies, to hospitals incountries such as Yemen and Lesotho.

Our teams in Tigray, sadly, have not been spared the violence. In
June, our driver Tedros Gebremariam Gebremichael, our assistantcoordinator Yohannes Halefom Reda, and our emergency coordinator
María Hernández, were brutally murdered. Even today we do notknow with certainty by whom or why; we are continuing to work tofind the answers for their families. We miss them and mourn their loss.
Between the violence, access constraints and administrative issues, Tigray
has proven to be a hostile environment for humanitarian groups to workin. From August, only one MSF team was able to operate in Tigray, andfrom late November, none at all. This was due to a combination of ourdecision to withdraw in the wake of our colleagues’ murders and theimpossibility to supply and support our teams on the ground. In lateJuly, the Dutch section of MSF was ordered by the authorities to suspend
activities in Ethiopia for three months. Deliberately orchestrated media
attacks on NGOs in general, and on MSF in particular, combined withthe lack of answers on the murder of our colleagues, made our activities
in Ethiopia particularly difficult to uphold. During that period, we were
only able to continue working in one region in the country and with
Ethiopian refugees in neighbouring Sudan.

RESPONDING TO THE NEEDS OF PEOPLE CAUGHTUP IN POLITICAL TURMOIL
A military takeover of the government in Myanmar in Februarycomplicated our operations, as we were unable to send in people torun our activities, money to pay staff, or supplies. These challenges
had a massive impact on our teams and our ability to deliver care topeople in need.
Following the withdrawal of coalition forces from Afghanistan earlier
in the year, the Islamic Emirate of Afghanistan (also known as the
Taliban) entered Kabul in August, in the last stage of a rapid retake ofpower in the country, as the government collapsed. MSF teams stayedin place throughout the takeover and we have since continued toprovide care. This assistance is needed more than ever to address thehuge medical needs, as international donors have withdrawn funding
and the country is no longer able to access frozen funds and assets.
This dire situation was compounded in the second half of the year,
when drought and a deepening economic crisis led to an increase in
the numbers of malnourished children arriving at our projects.

6 Médecins Sans FrontièresWith the arrival of COVID-19 vaccines, our teams slowly started working
on vaccination campaigns in several countries, including Lebanon,
Tunisia and Eswatini. MSF’s Access Campaign highlighted the needfor equitable distribution of vaccines and for an intellectual property(IP) waiver that would facilitate greater, and more rapid, productionof vaccines. However, getting shots into people’s arms was often achallenge and IP and supply issues were not the only reasons this wasdifficult: our teams faced implementation costs, vaccine hesitancy,
staff resistance, and widespread misinformation or disinformation.
Some countries also had more pressing health issues to addressand consequently did not consider vaccinating against COVID-19
a priority. We implemented measures to combat these challenges,
including digital and on-the-ground health promotion campaigns.

ASSISTING MIGRANTS ON THEIRDANGEROUS JOURNEYS
In 2021, MSF teams witnessed a sharp rise in the number of people
travelling through the Darién Gap, a remote, roadless swath of jungle
on the border between Colombia and Panama that is South America’s
only northbound land route. As well as the jungle’s natural dangers,
such as land slips and rising river waters, migrants often fall prey tocriminal gangs and people traffickers, and are robbed, beaten, rapedor even killed. We provided treatment for people emerging fromthe Panama side of the jungle, who are mainly from Cuba or Haiti,
although our teams have seen people from West Africa. Regardlessof origin, everyone passing through the Gap is heading north, where
they still face the dangerous route through Mexico, in search of abetter life in the United States.
In the second half of the year, the Belarusian authorities were accusedby the European Union of facilitating the movement of migrants andasylum seekers towards the borders of Poland and Lithuania. The crisis
became political, with border fences erected and people pushed backby Polish authorities. People became stranded literally in the middle, in
cold and dismal conditions, as Belarus continued to push people to theborder. MSF teams offered medical and humanitarian support where
we had access in Belarus; we tried to work in Poland, before leaving at
the end of the year, for lack of access being granted by the authorities.
In Libya, the severe violence perpetrated against migrants andrefugees held in detention centres led us to suspend our activities in

YEAR IN REVIEW

Tripoli between June and September. The terrible conditions inside
the country continued to push people to attempt to cross the central
Mediterranean Sea, the world’s deadliest migration route. In 2021, we
maintained our search and rescue operations, on a new, self-charteredboat, the Geo Barents.

DISEASE AND DISPLACEMENT CONTINUE IN
THE SAHEL
Life for people across the Sahel region continued to deteriorate in
2021, with violence spreading deeper into Burkina Faso, Mali, Niger
and Nigeria, and causing waves of displacement. Inside displacement
camps, people are exposed to other dangers, such as epidemics anddiseases caused by poor sanitation and hygiene conditions.
An upsurge in violence in northwestern Nigeria, especially in Zamfara
and Katsina states, forced thousands of people to flee over the border

Rhoe Internally Displaced People camp, DR Congo. © Alexis Huguet/MSF

into Niger, where our teams treated unprecedented numbers ofchildren for severe malnutrition. We also responded to outbreaks ofincluding Cabo Delgado province in Mozambique, Central African

malaria, measles and meningitis, diseases which are particularly lethal

Republic, and parts of South Sudan.

in malnourished children, in Niger and other countries in the region.

came under attack by armed militiamen in central Mali, resulting in

EXTREME SITUATIONS CAUSED BY
EXTREME WEATHER

the death of one of the patients it was transporting.

Whether due to the climate emergency or not, our teams responded

Even medical care was not respected – in January, an MSF ambulance

CHRONIC VIOLENCE CAUSES CRISESACROSS COMMUNITIES

to the often-disastrous consequences of extreme weather in 2021.
Severe floods hit South Sudan hard for the third consecutive year.
Bentiu displaced people’s camp and Mayom were again flooded out.

Enduring violence and conflict across a number of countries in 2021 led tocontinuing situations of hardship and crisis for people and communities.

Our teams delivered emergency healthcare and relief items, such as

People living in northeastern Democratic Republic of Congo (DRC),
particularly North Kivu, South Kivu and Ituri provinces, haveexperienced decades of often horrific levels of violence. In North Kivu
province – which experienced both DRC’s twelfth Ebola outbreak
and the devastating consequences of the eruption of volcano Mount
Nyiragongo in 2021 – residents fled in scattered directions to escapethe often-intense fighting occurring between the army and local
armed groups. The people who have ended up internally displaced live
in often terrible situations in camps, where transmissible diseases andsexual and gender-based violence are common.

climate change brought floods to parts of Niger, including the capital,

In neighbouring Ituri province, even our teams were not immune fromthe violence; in late October, unknown armed attackers targeted an
MSF convoy, injuring two staff. The attack forced us to first suspend
our activities, and subsequently close our projects, in two health zones
where access to healthcare is largely lacking.

PRACTICAL RESULTS FOR TB

The political, economic and security situations in Haiti significantly
deteriorated in 2021, with the July assassination of the president andanother devastating earthquake in August. Neighbourhoods in thecapital Port-au-Prince have been taken over by armed gangs, whorule the streets, with abductions, violence and even murder becoming
commonplace. As the streets are so unsafe, people in these areas areleft unable to access healthcare.

plastic sheeting and mosquito nets, to people. Increased rain due toNiamey. For the second year running, we saw unusually high numbersof patients with malaria and malnutrition in Niamey, an area where wehave been working for the last 20 years.
At the other extreme, a lack of rain and drought in parts of Somalia
exacerbated the ‘hunger gap’ or lean season between harvests. In
Madagascar, deforestation worsened a devastating drought, leading
to crop failure. In these places, our teams responded to high levelsof malnutrition.

In late October, we announced positive early results from the TB
PRACTECAL clinical trial. The trial, which aims to improve treatment for
drug-resistant TB (DR-TB), showed that nearly nine out of 10 patientswere cured using an all-oral drug regimen for six months. This is a
drastic improvement on the standard two-year regimen, which onlycures half of patients and involves daily painful injections, which often
have significant side effects. These results have prompted the World
Health Organization to update its DR-TB treatment recommendations.
We are enrolling patients for the endTB-Q trial, which seeks to add tothe research to help revolutionise treatment for the toughest strains of

In Cameroon, extreme violence in the country’s English-speaking NorthWest and South-West regions has continued, leaving communities withdifficult or no access to healthcare. In the North-West region, the forced
withdrawal of our teams, due to an ongoing suspension by Cameroonian
authorities, and the complete absence of humanitarian assistance in thispart of the country, have only served to widen the gaping hole in medical
services in an area badly affected by armed violence.

DR-TB. Despite this progress, TB still remains a neglected disease, where

Our teams are present and respond to high medical needs forof independence and impartiality, and the humanitarian spirit that

communities affected by ongoing and/or chronic violence in places

inspired our founders.

treatment is often ill-adapted to patients’ needs, and where further
research on shorter and more patient-friendly protocols – including on
appropriate paediatric treatments and diagnostics – is badly needed.
On 22 December 2021, we marked the 50th anniversary of thefounding of MSF by a group of journalists and doctors in Paris. After
50 years of humanity, we continue to be guided by our core principles

International Financial Report 2021 7

TREASURER’S REPORTTREASURER’S REPORTCOMBINED ACCOUNTS 2021

PROGRAMME EXPENDITURE

Once again, it’s my honor to present MSF’s audited combined Financial
Statements. The combined accounts represent an aggregation of
the audited Financial Statements of the entities listed on page 17,
comprising 23 sections, 11 branch offices, 9 satellite organisations and
MSF International. The combined Financial Statements give a view of
MSF’s work internationally and are a means of providing transparency
and accountability to all stakeholders.

Countries where we ran programmes with spending over €25 million
in 2021 are listed below:

In millions of e

2021

2020

Democratic Republic of Congo

95

114

Yemen

90

76

South Sudan

80

78

Central African Republic

70

69

After the unprecedented levels of generosity MSF experienced in theprevious year, in 2021, Donors not only continued their financial
support, but MSF actually experienced a 2 per cent increase inoperating income, which rose to €1.936 billion (€1.902 billion in2020). More importantly, gifts from individual donors, with a 5 percent increase, increased their relative weight in the income mix andrepresent 87 per cent of the total income (84% in 2020).

Nigeria

53

45

Sudan

40

23

Afghanistan

39

33

Ethiopia

35

15

Haiti

35

23

Niger

34

27

MSF’s individual donor base has remained stable: 7 million individual
supporters, together with private institutions, provided 97.4 per cent of
MSF’s income in 2021. Income from States and public and multilateralorganisations reached €29 million, representing 1.5 per cent of total
income (1.4% in 2020). The remaining 1.4 per cent of MSF income camemainly from sales of relief goods to other humanitarian organisations andfrom interest on financial investments.

Syria

32

32

Bangladesh

30

33

Iraq

30

39

Mali

30

27

Lebanon25

31

EXPENDITURE

The countries in this table accounted for 62 per cent of MSF’s 2021
programme expenditure (2020: 62 per cent for the same countries).
In 2021, as we discontinued surge interventions responding to the
COVID-19 pandemic in several countries, MSF reduced the total
number of countries in which MSF had interventions from 85 to 72,
thus returning to pre-pandemic number of intervention countries.
Expenditure in each country of intervention is set out in more detailon pages 38 to 73 of this report.

INCOME

Total operating expenditures in 2021 grew by 6.1 per cent, reaching€1.783 billion (€1.680 billion in 2020). Social mission expenditures
saw a €81 million increase, reaching €1.434 billion (€1.353 billion
in 2020), thus representing 80.4 per cent of the total operating
expenditure (80.5 in 2020); General management and administration
expenditure increased by €1 million, representing 4.4 per cent of
total operating expenditure (4.6 in 2020); while fundraisingexpenditure increased by €20 million, reaching €270 million(€250 million in 2020), representing 15.1 per cent of total operating
expenditure, (14.9 per cent in 2020), partly related to the increased
volume in donations.
The table below breaks down these categories further still:
In millions of e

Programmes

2021

2020

1,149

1,081

Programme support

216

203

Awareness - raising and Access Campaign

43

43

Other humanitarian activities

26

26

1,434

1,353

Fundraising

270

250

Management and generaladministration

79

77

Total other expenses

349

327

1,783

1,680

Total social mission

Total

8 Médecins Sans Frontières

RESULT FOR THE YEAR, RESERVES AND CASH
The result for 2021, after adjusting for foreign exchange gains of€17 million, presents a surplus of €169 million (€192 million in 2020).
This surplus increases the level of reserves (organisational capital andrestricted funds) as of 31 December 2021 by €209 million (which
includes the €169 million surplus and the impact of updating thevalue in Euros of the initial value of some Balance Sheet items) to€1.34 billion, or the equivalent to 9.1 months of the year’s operating
expenses (8.1 months for 2020). The level of cash and cash equivalents
as of 31 December 2021 was €1.027 million (€828 million in 2020),
or the equivalent to 6.9 months of the year’s operating expenses(5.9 months for 2020). The comfortable level of reserves at the end of2021 has given the opportunity for the Operational Directorates to plan
for an increase in social mission expenditure in 2022.

Yvan Legris
International Treasurer

AUDITORS’ REPORT

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To
To thethe Members
Members ofof thethe General
General Assembly
Assembly ofof
Médecins
Sans
FrontièresInternational,
GenevaMédecins Sans Frontières International, Geneva

Geneva, 25
30 MayMay 2021
2022
Geneva,Report of the Independent Auditors to the Members of the Médecins Sans Frontières

Reportof the Independent
Auditors
to the Members
the Médecinsfinancial
Sans FrontièresInternational General
International
GeneralAssemblyon theofcombined
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Assembly on the combined financial statements

As independent auditors we have been engaged to audit the accompanying combined financial statements of Médecins
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entity, consistingof accompanying
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combined financial
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International Board’s responsibility for the combined financial statements
ended
31 December 2020.
The International Board is responsible for the preparation of these combined financial statements in accordance withthe requirementsof Swiss
GAAP FER. This
responsibility
designing,
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control system relevant to the preparation of the combined financial statements that are free from material misstatement,
The International Board is responsible for the preparation of these combined financial statements in accordance
whether due to fraud or error. The International Board is further responsible for selecting and applying appropriate
with the requirements of Swiss GAAP FER. This responsibility includes designing, implementing andaccounting policies and making accounting estimates that are reasonable in the circumstances.
maintaining an internal control system relevant to the preparation of the combined financial statements that are
freefrom material
misstatement, whether due to fraud or error. The International Board is further responsible for
Auditors’
responsibility
selectingand applying
appropriate
accounting
policiesand making
are reasonablein our
Our responsibility
is to express
an opinion
on thesecombinedfinancialaccounting
statementsestimates
based onthat
our audit.
We conductedaudit
inaccordance
with
Swiss
Auditing
Standards.
Those
standards
requirethat
wecomplywithethicalrequirements
andthe circumstances.
plan and perform the audit to obtain reasonable assurance about whether the combined financial statements are free from
Auditors’
responsibility
material misstatement.
Our responsibility is to express an opinion on these combined financial statements based on our audit. We
An audit involves
performing
procedures
to obtain
audit evidence
about
the amounts
anddisclosuresin comply
the combined
conducted
our auditin accordancewith Swiss
Auditing
Standards.
Those
standards
requirethat wewithfinancialstatements. The
selected
onobtain
the auditor’s
judgment,
includingthewhether
assessment
ethicalrequirements
and procedures
plan and performthedepend
audit toreasonableassurance
about
the of therisks of material
misstatement
thefreecombinedfinancialmisstatement.
statements, whether due to fraud or error. In making thosecombinedfinancialstatementsofare
from material
risk assessments, the auditor considers the internal control system relevant to the entity’s preparation of the combined
financialin order toprocedures
design audit
are appropriate
the circumstances,
but notinfor
the purposeAnaudit statements
involves performing
toprocedures
obtain auditthat
evidence
about theinamounts
and disclosures
theof expressing
an opinion
on the existence
and effectivenessof the entity’scontrolsystem.
An auditthe
also includes
combinedfinancialstatements.
The procedures
selected dependon the internal
auditor’s
judgment,
includingevaluating theof themisstatement
accounting policies
and thereasonablenessof accounting
estimates
asassessment
ofappropriatenessthe risks of materialof the usedcombinedfinancialstatements,
whether due
to fraud made,orwell asInevaluating
the overall
presentation theof thecombinedfinancial
We believe
the audit
evidence
error.
making thoserisk assessments,
auditorconsidersthestatements.
internal control
systemthat
relevant
to theentity’swe
have obtained
is sufficientandfinancial
appropriate
to provide
a basisour audit
preparationof thecombinedstatements
in ordertofor
designauditopinion.
procedures that are appropriate in thecircumstances,
but not for the purpose of expressing an opinion on the existence and effectiveness of theOpinionentity’sinternal
controlsystem.
An auditalso includesof theIn our opinion, thecombinedfinancialstatements
for theevaluating
year endedthe
31appropriateness
December 2021 givea accounting
true and fairpolicies
view of the
used
and
the
reasonablenessof
accounting
estimates
made,
as
well
as
evaluatingtheoverallpresentation offinancial position, the results of operations and the cash flows in accordance with Swiss GAAP FER.
the combined financial statements. We believe that the audit evidence we have obtained is sufficient andEmphasis ofappropriate
tomatterprovide a basis for our audit opinion.
We draw attention to Note 1 of the combined financial statements, which describes their basis of preparation. Our opinion
Opinionis not modified in respect of this matter.
In our opinion, the combined financial statements for the year ended 31 December 2020 give a true and fair
Ernstof& theYoung
Ltd position, the results of operations and the cash flows in accordance with Swiss GAAP FER.
view
financial
Emphasis of matter
We draw attention to Note 1 of the combined financial statements, which describes their basis of preparation.
Our opinion is not modified in respect of this matter.
Anne-Céline
Ernst& YoungBosviel
Ltd
Licensed Audit Expert
Auditor in charge

Anne-Céline Bosviel

Laurent Bludzien

Licensed Audit Expert

Laurent BludzienInternational Financial Report 2021 9

COMBINEDFINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

Tackling COVID-19 in Lebanon,
through prevention and vaccination.
© Tracy Makhlouf/MSF

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIESIn thousands of e

Notes

Unrestricted

Restricted

2021

2020

Individuals

2.1.1 / 4.2.1

1,603,443

71,368

1,674,811

1,598,791

Private institutions

2.1.1 / 4.2.1

125,391

85,406

210,796249,292

1,728,834

156,774

1,885,607

1,848,083

927

27,78728,71426,452

21,320-21,32027,172

1,751,081

184,561

1,935,642

1,901,706

Private income
Public institutional income

2.1.2

Other operating income

2.1.3 / 4.2.1

Operating income

2.1

Programmes

2.2.1/2.2.3

980,842

167,692

1,148,534

1,080,724

Programme support

2.2.1/2.2.4

210,771

4,931

215,702203,170

Awareness -raising and Access Campaign

2.2.1/2.2.5

43,426-43,42642,561Other humanitarian activities

2.2.1/2.2.6

26,426-

26,42626,183

1,261,466

172,623

1,434,089

1,352,639

Social mission
Fundraising

2.2.7

269,288512

269,800

249,640

Management and general administration

2.2.8

77,826

1,049

78,87577,531

347,114

1,561

348,675

327,171

1,608,580

174,184

1,782,763

1,679,810

142,501

10,377

152,878

221,897

Other operating expenses
Operating expenses

2.2

Operating surplus
Financial surplus/(deficit)

2.3

-993

5,315

4,322

3,405

Extraordinary (deficit)/surplus

2.4-5,379--5,379-11,594

Net exchange gain/(loss) unrealised and realised

2.2.9

16,422

1,039

17,461-21,610

152,551

16,731

169,282

192,098--16,731-16,731-3,310-152,551--152,551

188,788

-

-

-

-

TOTAL SURPLUS BEFORE CHANGES IN FUNDS

Change in restricted funds
Change in unrestricted funds

TOTAL DEFICIT/SURPLUS AFTER CHANGES IN FUNDSInternational Financial Report 2021 11

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL POSITIONIn thousands of e

Notes

2021

2020

Cash and cash equivalents

3.1

1,027,493

827,624

Inventories

3.2

68,59070,921

Grants receivable

3.3

52,36029,058Contributions receivable

3.4

41,88449,968Other receivables

3.5

146,268

121,831

Prepaid expenses and accrued income

24,114

19,339Other assets

3,027

5,895

1,363,738

1,124,635

Current assets
Receivables

3.3/3.5

7,339

6,256

Financial assets

3.6

70,56852,757

Property, plant and equipment

3.7

270,812

253,800

Intangible assets

3.7

22,904

21,993

371,623

334,806

1,735,361

1,459,441

Non-current assets
AssetsDeferred income

3.8

43,24427,310Accounts payable and accrued expenses

3.9

193,015

172,340

Financial debts

3.11

6,570

6,396

Provisions

3.12

46,781

34,000289,610240,047

Current liabilities
Deferred income

3.8

21,6294,000

Accounts payable and accrued expenses

3.9

15,206

15,384

Financial debts

3.11

44,05849,623

Provisions

3.12

20,19014,533

Non-current liabilities

101,083

83,539Liabilities

390,692

323,585

41,64732,155

7,845

6,725

573

531

Translation reserves

48,514

16,882Unrestricted funds

1,246,090

1,079,563

Organisational capital

1,303,021

1,103,701

Liabilities, funds and capital

1,735,361

1,459,441

Restricted funds

Capital for foundation
Minimum compulsory level of retained earnings

12 Médecins Sans Frontières

COMBINED FINANCIAL STATEMENTS

STATEMENT OF CHANGES IN FUNDS
Funds represent the cumulative surpluses and deficits of current and previous years. They comprise:-R estricted funds, which include permanently and temporarily restricted funds (see definition of restrictions in note 2.1). Permanently restricted funds
may be capital funds, where the assets are required by the donors to be invested or retained for long-term use, rather than expended short term,or they may be the minimum compulsory level of funds to be maintained in some countries. Temporarily restricted funds are funds that MSF will beallowed to use after the end of the contractual commitment.
-O rganisational capital, which represents: capital for foundation; compulsory retained earnings within certain combined entities; translation
adjustments arising from the translation of entities’ financial statements into euros ; and unrestricted funds, which are unspent donor non-designatedfunds to be spent at the discretion of MSF to further its social mission.
In thousands of e

2021

Notes

Temporarily restricted funds
Permanently restricted funds

Pages 15-16

Restricted funds
Capital for foundation
Compulsory retained earnings
Translation reserves
Unrestricted funds

1.5

Organisational capital

2020

Change insubscribed
capital

Impact ofexchange
rate

Other
movements

Netchange2021

27,888
4,267---5,278-1,961

16,437294

39,0472,600

32,155---7,23916,731

41,647

6,725
531
16,882
1,079,563

1,119-

31,633-48
13,970-6
152,5577,845
573
48,514
1,246,090

1,103,701

1,119

31,63314,018

152,551

1,303,021

In thousands of e

2020

Notes

Temporarily restricted funds
Permanently restricted funds

Pages 15-16

2019

Change insubscribed
capital

Impact ofexchange
rate

Other
movements

Netchange2020

27,0358,470---1,346-5,312

2,199
1,110

27,8884,267

Restricted funds

35,504---6,6593,310

32,155

Capital for foundation
Compulsory retained earnings
Translation reserves
Unrestricted funds

6,438
1,368
39,241
882,017287
710-22,359
-

-839
8,049

1
188,787

6,725
531
16,882
1,079,563

929,064997-22,359

7,211

188,788

1,103,701

Organisational capital

1.5

The details of temporarily restricted funds by destination are disclosed overleaf (page 14), where only countries to which more than €500,000
worth of movements in funds are disclosed (countries presenting movement of funds below this threshold are presented together in the line
‘Other projects and transversal activities’).
Restricted funds donated to MSF are generally spent in the same year and not kept in reserves. A fund presenting a clear balance at year end does notmean that MSF is no longer active in the country, but that funds restricted to this country are depleted.
MSF’s decision to intervene in a given context is primarily driven by medical and humanitarian needs and not by the allocation of received grants or
donations. MSF accepts earmarked funds only for causes where medical programmes already exist, and relies first on unallocated funds to ensure thecontinuity of all ongoing and new interventions.
Other movements in the changes in funds mostly relate to reclassification or changes in the nature of reserves of corresponding funds, e.g. funds
restricted in time but not in destination reaching their maturity date, and being thereof released from their restriction.

International Financial Report 2021 13

COMBINED FINANCIAL STATEMENTS

DETAIL OF CHANGES IN TEMPORARILY RESTRICTED FUNDS PER COUNTRY
In thousands of e

Covid-19 donations of 2020 and 2021 are included in the missions below:

2020

Allocation(A)

Transfer
Utilisation
between(C)
projects (B)Forex gain/
loss (D)Net change(A+B+C+D)

Other
movements

2021

Afghanistan

235

15,60724

15,288

102

445

-459

221

Bangladesh

-

5,047

-19

4,935

59

152

-152

-

Brazil

-

2,259

1,921

4,084

71

168

-168

-

Burkina Faso

-

895

112

1,007

-

-

-

-

Cameroon

-

1,726

44

1,770

-

-

-

-

Central African Republic

-

4,640

293

4,949

17

1

-1

-

Colombia

-

665

-

669

5

1

-1

-

336

9,929

751

10,819

31

-108

-228

-

Emergency

-

690

-148

516

-

26

-26

-

Eswatini

-

917

-

925

8

-

-

-

Ethiopia

-

5,681

-224

5,335

34

156

-156

-

France

-

1,252

84

1,337

-

-

-

-

1,513

-

1,513

-

-

-

-

2,501

35

2,638

-1

-103

-

188

Democratic Republic of Congo

Georgia
Greece291

Guinea

96

360

106

582

20

-96

-

-

Haiti

-

6,263

78

5,796

26

571

-516

55

Honduras

-

1,255

1

1,254

-

1

-1

-

India

634

8,020

201

7,881

98

438

-919

154

Iraq

283

2,977

1,046

4,298

-3

-278

-5

1

Italy

-

810

-

-

-

810

-

810

Jordan

104

379

256

745

7

-103

-1

-

Kenya

-

6,020

6

6,038

13

1

-1

-

Lebanon

97

4,506

34

4,662

30

-92

-4

-

Liberia

-

976

-

969

-

6

-6

-

Libya

-

1,030

-

1,043

13

-

-

-

Madagascar

-

3,226

18

3,250

25

19

-19

-

Malawi

-

804

-

810

11

6

-6

-

Mali

-

1,834

169

1,919

-2

82

-82

-

Mexico

-

1,028

75

1,062

-2

39

-39

-

359

996

199

1,199

4

-

-

359

Myanmar

-

1,738

681

2,394

7

32

-32

-

Niger

-

2,626

518

3,144

-

-

-

-

Nigeria

-

3,277

81

3,337

-17

3

-4

-

Palestine

-

2,273

-

2,169

6

110

-110

-

Peru

-

995

265

1,262

16

14

-10

4

Mozambique

Search and rescue operations

8

872

157

1,055

26

-

-

8

Sierra Leone

111

4,055

188

4,176

2

68

-20

160

Somalia

153

451

243

8

733

185

-297

-

South Africa

-

2,268

376

2,651

7

-

-

-

South Sudan

9

7,000

479

9,802

36

-2,288

2,279

1

Sudan

-

3,626

253

3,888

10

2

-2

-

Syria

22

1,471

111

1,507

9

Tanzania
Uganda

-

3,677
1,821

14
109

3,691
1,938

9

84
-

-71
-

35
-

-

-

-

Uzbekistan

-

905

19

922

1

3

-3

-

Venezuela

-

2,043

4

2,047

1

1

-1

-

155

12,6992,665

15,426

222

160

-238

77

18,48012,979

4,826

-

2,175

19,980-2,36336,097

-267

7,053

369

6,595

20

847

-233

347

Private fundraising

-

195

229

512

87

-

-

-

Management and generaladministration

-

995

54

1,049

-

-

-

-

6,483

22,960-16,469

8,589-2,329-4,426-1,681376

27,888

189,582-

174,184

1,039

16,437-5,27839,047

Yemen
Restricted in time
Headquarters programme
supportOther and transversal activities
Total temporarily
restricted funds

14 Médecins Sans Frontières

COMBINED FINANCIAL STATEMENTS

STATEMENT OF CASH FLOWSCASH FLOWS FROM OPERATING ACTIVITIESIn thousands of e

2021

2020

1,935,642
275,179-24-33,727
26,333-2,9915,600

1,902,450-262,061
10,878-29,326-4,446
4,294-5,185

1. Cash flows from income-generating activities

1,655,654

1,616,606

Total operating expenses (excluding fundraising)
Depreciation, amortisation
Change in provisions on operating activities
Change in inventories
Change in other receivables and current assets
Change in other liabilities-1,512,964
22,203
16,9283,232
1,425
10,498-1,430,169
19,201
9,281-16,257-14,331
30,645-1,458,678-1,401,630

196,976

214,975

Total operating income
Operating and exceptional expenses relating to fundraising
Change in provisions on receivables
Change in receivables from private donors
Change in deferred income
Change in receivables from public institutions
Change in public institutional liabilities  

2. Cash flows used for humanitarian and other activities
Net cash flows from operating activities (A) = 1+2

Notes

CASH FLOWS FROM INVESTING ACTIVITIES
82

82

Investments in financial assets-13,897-9,457

Investments in tangible assets-28,859-22,210Investments in intangible assets-7,307-6,571

Disposal of non-current assets

1,721

9,084

Income from subsidies and from proceed of assets

Provisions related to investing activities
Change in investment subsidies liabilities
Net cash from investing activities (B)

-

63

-296

3,619

-48,555-25,516

CASH FLOWS FROM FINANCING ACTIVITIESNet result from financial activities

4,322

3,405

Change in financial debts-4,145-5,762

Change in capital

1,119

997

Net cash from financing activities (C)1,296-1,36150,151-38,723

CHANGE IN CASH AND EQUIVALENTS (A+B+C+D)

199,968

149,376

OPENING CASH AND EQUIVALENTS (E)827,624678,248

1,027,493

827,624

OTHER CASH FLOWS
Effect of exchange rate fluctuations (D )CLOSING CASH AND EQUIVALENTS (A+B+C+D+E)

International Financial Report 2021 15

Clinical Mentor Morie observes as a mentee completes
vital signs on a patient in ICU, Kenema Hospital,
Sierra Leone. © Mohammed Sanabani /MSF

NOTES TO THE
FINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

NOTES TO THE FINANCIAL STATEMENTS

1 BASIS OF REPORTING
1.1 BASIS OF PREPARATION
These Financial Statements are based on a combination. A combination aggregates the Financial Statements of several separate entities which are
not inter-related by investments into a single group, whereas a consolidation collates different affiliates of a single parent entity in its Financial
Statements. All entities are combined following the combination method outlined under 1.2. These Financial Statements were reviewed by theInternational Board on 25 May 2022 and will be presented for approval by the International General Assembly on 30 June 2022.

1.2 BASIS OF COMBINATION
Scope of combination
The following entities’ results were included based on the specific method described in this disclosure:
MSF Australia

1–9 Glebe Point Road, Glebe NSW 2037, Australia

MSF Austria

Taborstraße 10 A-1020, Vienna, Austria

MSF Belgium

Rue de l’Arbre Bénit 46, 1050 Brussels, Belgium

MSF Brazil

Avenida Rio Branco, 135 - 11 Andar Centro CEP 20040-912 Rio de Janeiro, RJ Brazil

MSF Canada

551 Adelaide Street West, Toronto, Ontario M5V 0N8, Canada

MSF Colombia

Transversal 17 Nº 45D-31, Bogotá, Colombia

MSF Czech Republicˇ bez hranic, o.p.s, Zenklova 2245/29, 180 00 Praha 8, Czech Republic
LékariMSF Denmark

Strandlodsvej 44, 2, 2300 København S, Denmark

MSF Eastern Africa

3rd Floor, Pitman House, Jakaya Kikwete Road, Nairobi, Kenya

MSF Finland

Kumpulantie 5, 00520 Helsinki, Finland

MSF France

14-34 avenue Jean Jaures, 75019 Paris, France

MSF Germany

Schwedenstraße 9, D-13359 Berlin, Germany

MSF Greece

15 Xenias St., 115 27 Athens, Greece

MSF Hong Kong

22/F Pacific Plaza, 410– 418 Des Voeux Road West, Sai Wan, Hong Kong

MSF India

5th Floor, Okhla NSIC Metro Station Building, New Delhi - 110020

MSF International

Rue de Lausanne 78, Case Postale 1016, CH-1211 Geneva 1, Switzerland

MSF Ireland

9–11 Upper Baggot Street, Dublin 4, Ireland

MSF Italy

Via Magenta 5, 00185 Rome, Italy

MSF Japan

Forecast Waseda FIRST 3F, 1-1 Babashita-cho, Shinjuku-ku, Tokyo 162-0045, JapanMSF LAT

Avenida Santa Fe 4559 C1425BHH, Ciudad de Buenos Aires, Argentina

MSF Logistique

3 Rue du Domaine de la Fontaine, 33700 Mérignac, France

MSF Luxembourg
MSF Luxembourg Etablissementd’Utilité Publique
MSF Mexico

68, rue de Gasperich L-1617, Luxembourg

MSF New Zealand

118 Stone Wall Rise, Maungatapere, Whangarei 0179, New Zealand

MSF Norway

Hausmannsgate 6, Postboks 8813 Youngstorget, 0028 Oslo, Norway

MSF Poland

ul. Emilii Plater 28 lok. IX/ALW. 00-688 Warszawa, Poland

MSF South Africa

70 Fox Street,9th Floor, Marshalltown, Johannesburg, PO Box 61624, Marshalltown 2107

MSF South Korea

9th Floor, Apple-Tree Tower, 443, Teheran-ro, Gangnam-gu, Seoul 06158, Republic of Korea

MSF Spain

Carrer de Zamora 54, 08005 Barcelona, Spain

MSF Supply

Chée de Vilvorde, Vilvoordsestweg 140, 1120 Neder-Over-Heembeek, Belgium

MSF Sweden

Fredsborgsgatan 24, 3 trappor, Box 47021, 100 74 Stockholm, Sweden

MSF Switzerland

Rue de Lausanne 78, Case Postale 1016, CH-1211 Geneva 1, Switzerland

MSF Taiwan

7F., No. 35, Sec. 3, Minquan E. Rd., Zhongshan Dist., Taipei City 104, Taiwan

MSF The Netherland

Plantage Middenlaan 14, 1018 DD, Amsterdam, Netherlands

MSF UK

Lower Ground Floor, Chancery Exchange, 10 Furnival Street, London, EC4A 1AB, UK

MSF Uruguay

Luis Alberto de Herrera 1248 – Torre Plaza, Unidad 051 - CP 11300, Montevideo, Uruguay

MSF USA40 Rector Street, 16th Floor, New York, NY, 10006-1751, United StatesÄrzte Ohne Grenzen Foundation

Schwedenstraße 9, D-13359 Berlin, Germany

Epicentre

14-34 avenue Jean Jaures, 75019 Paris, France

Fondation MSF

14-34 avenue Jean Jaures, 75019 Paris, France

Fondation MSF Belgiqueˇ l’Arbre Bénit 46, 1050 Brussels, Belgium
Rue deSCI MSF

14-34 avenue Jean Jaures, 75019 Paris, France

Shared IT Services

Lékari bez hranic, o.p.s, Zenklova 2245/29, 180 00 Praha 8, Czech Republic

68, rue de Gasperich L-1617, Luxembourg
56, Fernando Montes de Oca, Condesa, 06140 Ciudad de México, CDMX, Mexico

MSF New Zealand and MSF Poland were added to the combined reporting as of 1 January 2021.

International Financial Report 2021 17

NOTES TO THE FINANCIAL STATEMENTS

The combined Financial Statements comprise the: Statement of Financial Activities, Statement of Financial Position, Statement of Changes inFunds, Statement of Cash Flows, and Notes to the Financial Statements.
Equity accumulation
Since the first combination of an entity does not result from the purchase of shares, combined organisational capital represents the aggregationof combined entities’ capital. Investments between combined entities are eliminated against capital.
Initial measurement of the combined entities’ assets and liabilities
Since the first combination of an entity does not result from the purchase of shares but from a pooling of economic interests, neither
goodwill nor fair value adjustments exist. The assets and liabilities of each combined entity are initially measured at net book value,
based on the Swiss Generally Accepted Accounting Principles and all transactions between entities have been eliminated.
Subsequent measurement of the combined entities’ assets and liabilities
After the first combination, capital gains or losses, provision allowances and reversals contribute to the combined surplus or deficit. Subsequent
measurements of the assets and liabilities are booked, respectively, at the net book value less depreciation and impairment, and at par value.
For further details, refer to the corresponding notes.

1.3 RELATED PARTIESAll the entities disclosed above are related parties, as well as the International Board members disclosed under Note 5.4.4.2 – Remuneration ofInternational Directors and Managers.

1.4 BASIS OF PRESENTATIONThe combined Financial Statements comply with the articles of the association MSF International, and with the Swiss Generally Accepted
Accounting Principles (Swiss GAAP FER/RPC including Swiss GAAP FER/RPC 21).
The Financial Statements are presented in euros. They are prepared in accordance with the historical cost convention.
Figures are rounded to the nearest thousand euros. Rounding differences may exist within summations.

1.5 CURRENCY CONVERSION
The individual Statements of Financial Position of the combined entities are translated into euros at the year-end rate.
The individual Statements of Financial Activities of the combined entities are translated at the average rate for the current year (see note 2.2.9).
The translation reserve is recognised in the Statement of Financial Positions and summarises the gains/losses resulting from varying exchange rates
over the years. The main currency exchange rates compared to the euro are as follows:

Closing rate

Average rate

2021

2020

2021

2020

ARS

116.46103.15112.39

80.30

AUD

1.56

1.59

1.57

1.65

BRL

6.31

6.37

6.38

5.89

CAD

1.44

1.56

1.48

1.53

CHF

1.03

1.08

1.08

1.07

CNY

7.19

8.02

7.63

7.88

COP

4596.75

4,191.89

4420.16

4,218.88

CZK

24.86

26.24

25.64

26.45

DKK

7.44

7.44

7.44

7.45

EUR

1.00

1.00

1.00

1.00

GBP

0.84

0.90

0.86

0.89

HKD

8.83

9.51

9.19

8.86

INR

84.23

89.66

87.44

84.65

JPY

130.38126.49129.88121.87KES

127.31132.62

128.62120.25KRW

1346.38

1,336.00

1354.06

1,345.70

MXN

23.14

24.42

23.99

24.51

NOK

9.99

10.47

10.16

10.72

NZD

1.66

1.70

1.67

1.76

PLN

4.60

4.53

4.57

4.54

SEK

10.25

10.03

10.15

10.48

SGD

1.53

1.62

1.59

1.57

TWD

31.40

34.43

33.01

33.54

USD

1.13

1.23

1.18

1.14

UYU

50.07

51.20

51.02

47.44

ZAR

18.06

18.02

17.48

18.76

18 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

1.6 CHANGE IN ACCOUNTING POLICIES AND DISCLOSURESThe 2021 Financial Statements do not contain any changes in accounting policies compared with 2020. The 2021 Financial Statements present
some minor disclosure reclassifications of 2020 figures aim at isolating non-current receivables (grant contribution and other receivables) fromcurrent ones.

1.7 FINANCIAL RISK MANAGEMENT
Due to the nature of its activities, MSF might be exposed to financial market risk - including foreign currency risk, interest rate risk, credit risk
and liquidity risk.
Risk management is conducted by each MSF entity Board of Directors. Risks are assessed in collaboration with the operating units and any
mitigation measure is decided and implemented under the regular supervision of each entity Board of Directors.
Foreign currency risk
Some MSF entities use forward foreign exchange contracts to hedge the exposure to foreign exchange risks arising from significant internaltransfers denominated in a different currency to the one in which the income is recognised or the expenditure will be incurred.
Interest rate risk
There is no interest rate risk for MSF since all long-term loans are at fixed rates.
Credit risk
MSF prioritises the security of its cash and cash equivalents. Investments are generally held in liquid securities, and in banks of high credit
rating. The receivables are mostly from states with a low credit risk. Other positions are not material, or are covered by provisions. Investments
are allowed only in liquid securities and only with counterparties that have a high credit rating.
Liquidity risk
The income stream of MSF is unpredictable and volatile. The expenditure, while more predictable, is subject to unforeseen fluctuations due tounplanned emergencies. The liquidity risk arises from this mismatch of timing between flows of income, operating expenses and capitalised
expenses. It is managed through a policy of holding sufficient levels of reserves to safely cover working capital needs, provide a buffer andsupport our response to emergencies. The reserve levels are regularly monitored to minimise the liquidity risk.

International Financial Report 2021 19

NOTES TO THE FINANCIAL STATEMENTS

2 NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES
2.1 OPERATING INCOME
MSF’s income comprises contributions from public generosity and public institutional bodies, as well as revenues from other activities. Private income
is donated by individuals and private organisations (companies, trusts and foundations, and other non-profit organisations). Public institutional income
represents grants (i.e. contributions based on contracts for specific projects), subsidies and donations received from or pledged directly by public
institutional bodies, such as governments or agencies. Other income is mainly from merchandising, equipment and services provided to others, andfinancial transactions.
Restrictions
Income is considered as restricted only when subject to a donor-imposed restriction. Donors include all the external parties that contributeto MSF’s resources. A donor-imposed restriction is a stipulation and limitation on the use of contributed assets or monetary donations. The
restriction can relate to purpose (country, programme or activity), time or other specific conditions imposed by donors (e.g. vaccines). Funds
received for emergencies are treated as restricted if the emergency is explicitly specified by the donor or can be inferred from circumstances,
but are otherwise regarded as unrestricted, as the provision of emergency aid embodies MSF’s mission.
Donations with donor-imposed restrictions are reported as restricted for their full amount. Restricted funds that have not been used at the end of
the year are presented in separate sections of the balance sheet.
Donations
Donations are based on non-reciprocal transfers of cash or other assets, or cancellation of liabilities. They are recognised as income upon receipt.
GrantsGrants, whether public or private, are recognised as income for the allowable expenses incurred in the current year. At year-end, the difference
between the cash received and the cumulative expenses incurred is accounted for as grants receivable and deferred income.
In-kind donations and services
Occasionally, MSF receives donations in kind, primarily in the form of the free use of goods or services (drugs and medical equipment in the field,
consultancies and travel miles in headquarters). These contributions, as acts of volunteering to work in MSF’s humanitarian projects, are not recorded in
the accounts. They are estimated at the fair market value based on the donation certificate or on the contract entered into with the donors as follows:
In thousands of e

2021

2020

Headquarters

2,686

3,635

Field programme expenses

1,996

1,747

In-kind donations - COVID

930

1,278

5,612

6,660

In-kind donations and services

20 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.1.1 PRIVATE INCOME
Donations
Legacies and bequests
Membership fees
Income from individuals

In thousands of e

2021

2020

1,355,028

1,300,157

319,653

298,511129

123

1,674,811

1,598,791

Legacies and bequests are accounted for at their best estimated amount when legally transferred to MSF.
In thousands of e

2021

2020

Companies

74,896

95,230Trusts and foundations

92,504

115,046

Lottery and special events

39,37935,331

Joint appeals

1,195

828

Other private institutions

2,822

2,857

210,796249,292

Income from private institutions

2.1.2 PUBLIC INSTITUTIONAL INCOME
The table below presents the breakdown of donations and grants awarded by public institutional bodies. Funds are not accepted fromgovernments or other parties who are directly involved in conflicts to which MSF is responding. In 2016, MSF decided to suspend funding
from the EU, its Member States and Norway in response to EU decisions on migration policy.

e

2021

2020

Switzerland

7,500

11,731

Canada15,176

6,601

-

2,294

International Drug Purchase Facility (UNITAID)

2,616

2,543

The Global Fund to Fight AIDS, Tuberculosis and Malaria (GFATM)

1,017

1,664

47

-

2,358

1,619

28,71426,452Japan

UN institutions
Other public institutions
Public institutional income

2.1.3 OTHER INCOME

In thousands of e

2021

2020

Investment subsidies recorded as income

82

82

Merchandising

59

634

Equipment and services provided to other organisations

13,257

17,389Other revenues

7,921

9,067

Other income

21,32027,172

International Financial Report 2021 21

NOTES TO THE FINANCIAL STATEMENTS

2.2 OPERATING EXPENSES
2.2.1 FUNCTIONAL EXPENSES
SOCIAL MISSION
Nature of expenses

Awarenessraising andAccess Campaign

Programme
support

Programmes

In thousands of e

Otherhumanitarian
activities

Total social
mission25,581

6,851

751,282

122

1

8,204

223,292

3,052

314

3,800

140,333

1,671

1,092

94,823

2,297

4

1,185

71,684

9,599

3,675

212

29,17022,394

849

966

182

24,390

9,985

4

-

4,239

14,227

Depreciation

7,095

1,899

77

33

9,103

Taxes

Personnel costs

569,452

149,399

Medical and nutrition

214,965

Travel and transportation

133,167

Office expenses

84,145

7,914

Logistics and sanitation

68,199Professional services

15,684

Communications
Grants to external partners

2,688

1,722

166

198

4,774

Promotional expenses

-

1,169

2,181

11

3,360

Publications

-

191

2,496

62

2,749

Bank fees

2,904

168

2

12

3,086

Others17,857

4,828

326

51

23,062

1,148,534

183,21237,46026,132

1,395,337-

32,491

5,967

294

38,751

1,148,534

215,70243,426

26,426

1,434,089

TOTAL BEFORE OVERHEADSOverheads allocation
TOTAL AFTER OVERHEADS ALLOCATIONSOCIAL MISSION AND
OTHER EXPENSES TOTALOTHER EXPENSES
Nature of expenses
Personnel costs
Medical and nutrition

Total otheroperatingexpenses

Fundraising

Management
and generaladministration

57,994

52,382

110,376

22,485884,143

868,157

-

4

4

7

223,303

204,737

Overheads

2021

2020

Travel and transportation

1,365

619

1,985

239

142,557

121,287

Office expenses

5,217

2,814

8,032

21,279124,134

120,926

104

2

106

1

71,79260,386

Professional services

34,1107,226

41,337

4,348

74,85559,933

Communications

24,109281

24,3901,404

50,18543,192

Logistics and sanitation

-

61

61

78

14,366

16,612

1,815

573

2,387

10,19821,68919,201

Taxes

1,665

971

2,639

1,214

8,627

8,635

Promotional expenses

99,626

174

99,799319

103,478

107,122

Publications

24,664219

24,882

81

27,712

23,590Bank fees

3,692

889

4,581

146

7,813

7,976

Others

3,156

1,098

4,254

793

28,10918,056

257,516

67,313324,833

62,593

1,782,763

1,679,810

12,283

11,55823,841-62,593--

269,800

78,872

348,675-

1,782,763

1,679,810

Grants to external partners
Depreciation

TOTAL BEFORE OVERHEADSOverheads allocation
TOTAL AFTER OVERHEADS ALLOCATION

Expenses are allocated according to the full cost method. The principle of the full cost method is to collate under each expense category not
only the direct costs that are specifically associated with it (direct allowable costs), but also an apportionment of the indirect costs (overheads).
Therefore, all expenditure categories include salaries, direct costs and allocated overheads (e.g. building costs and depreciation).
Overheads correspond to expenses which are required to operate general organisational functions, and which cannot be directly attributed to any othercost category.

22 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.2.2 PERSONNEL EXPENSES
In thousands of e

Employees inheadquarters
ProgrammesInternational
field staff

Locally hired
field staff

Consultants

2021

2020

-

194,197373,176

2,079

569,452

571,246

Programme support

139,731

4,197

4,435

1,036

149,399

142,825

Awareness-raising andAccess Campaign

25,581---

25,581

25,145

Other humanitarian
activities

6,851

-

-

-

6,851

4,269

Fundraising

57,994---57,99453,606

Management, generaland administration

52,382---

52,38247,960Overheads

22,485---22,485

23,106305,023

198,394

377,6113,115

884,143

868,157

Personnel expenses

International Financial Report 2021 23

NOTES TO THE FINANCIAL STATEMENTS

2.2.3 PROGRAMME EXPENSES BY NATURE AND REGION

Europe &Central Asia
e45,268

North America
e41Asia & Pacifice127,654
Middle East &North Africa
e228,045
Latin America& Caribbean
e80,663

Africae641,176

In thousands of e

AfricaAsia &
Pacific

Europe &Central Asia

Latin America& Caribbean

Middle East &North Africa

North
AmericaTransversal

2021

2020

Personnel costs

307,756

63,96027,98740,567

119,198

36

9,497

569,001

571,246

Medical andnutrition

111,354

25,982

5,478

13,07557,819-899

214,608

195,127

Travel andtransportation

87,016

13,059

2,659

9,933

17,320-2,992

132,979

112,878

Office expenses

48,521

7,925

3,948

8,217

13,866

5

1,379

83,861

82,986

Logistics andsanitation

44,187

5,770

1,942

6,025

9,458

-

755

68,13856,221

Communications

15,342

1,779

664

1,304

2,614

-

662

22,364

17,254

Professional services

4,206

2,045

1,220

1,045

1,852

-

5,271

15,64012,362

Private grants

4,614

711

435

-267

1,235

-

3,256

9,985

11,932

Depreciation

2,568

3,481

59

55

132

-

799

7,094

3,033

Financial expenses

1,563

131

35

272

862

-

34

2,897

2,768

Taxes

1,176

1,026

100

203

79

-

98

2,681

2,537

Others12,872

1,785

741

234

3,609

-

46

19,286

12,380Programmes

641,176

127,654

45,26880,663228,045

41

25,687

1,148,534

1,080,724

Programme expenses represent expenses incurred in the field or by the headquarters on behalf of the field, as well as grants/donations awarded/given
to other organisations.
Transversal expenses are composed of activities covering more than one country, such as search and rescue operations, which represent €6.6 million,
and other transversal and unallocated activities.

24 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.2.4 PROGRAMME SUPPORT

2.2.7 FUNDRAISING

Programme support relates to expenses incurred in headquarters andregional offices in order to carry out MSF humanitarian operations(e.g. project design, monitoring and evaluation, recruitment ofinternational staff, activities designed to improve the quality andthe effectiveness of MSF operations).

Fundraising expenses represent the costs incurred for raising funds fromall possible sources of income, be they private or public institutional.

2.2.5 AWARENESS-RAISING ANDACCESS CAMPAIGN
Awareness-raising costs comprise expenses incurred by MSF public
communications activity in furtherance of its social mission. They
represent the situations where MSF acts as a witness and speaks out
about the plight of the people it serves to alert, mobilise or denounce,and put pressure on responsible parties in order to stimulate action. It
is also when we provide public information to render account of ouraction and the field reality we see.
MSF’s Access Campaign is made up of a team of medical, legal, policy
and communications specialists. It brings down barriers that keep people
from getting the treatment they need to stay alive and healthy. The
Access Campaign advocates for effective drugs, tests and vaccines thatare available, affordable, suited to the people we care for, and adapted tothe places where they live.
In thousands

2.2.8 MANAGEMENT AND GENERAL ADMINISTRATIONManagement and general administration consists primarily of expenses
associated with executive management, headquarters finance andhuman resources management, internal communication and theassociative life of the organisation.

2.2.9 NET EXCHANGE GAINS / LOSSESUNREALISED AND REALISEDNet realised exchange gains/losses represent the gains/losses
generated from foreign currency transactions entered into during
the year by the various offices. Net unrealised gains/losses represent
the gains/losses resulting from the revaluation of the Statement of
Financial Position items of reporting entities that are not expressed intheir functional currency.

2.3 FINANCIAL ACTIVITIESFinancial activities represent income and expenses resulting fromfinancial and investment activities.
In thousands of e

of e

2021

2020

Awareness-raising

38,37837,319

Access Campaign

5,048

5,242

43,42642,561

Total

2021

2020

Financial income

5,852

4,441

Financial expenses-1,530-1,036

Financial Surplus/(Deficit)

4,322

3,405

2.2.6 OTHER HUMANITARIAN ACTIVITIES

2.4 EXTRAORDINARY ACTIVITIESThe other humanitarian activities consist primarily of the cost of
the goods sold and services provided to other organisations, as well
as MSF’s contribution to the Drugs for Neglected Disease initiative(DNDi, see Note 5.1).

Exceptional activities represent income and expenses not related tooperating or financial activities. In 2020 they relate to the sale of themain headquarters building in Geneva (Extraordinary income referredto the sale price, while extraordinary expenses referred to the write-offof the net book value), and to an exceptional provision for tax.
In thousands of e

2021

2020

Extraordinary income

176

15,356Extraordinary expenses-5,556-26,950Extraordinary Surplus/(Deficit)-5,379-11,594

International Financial Report 2021 25

NOTES TO THE FINANCIAL STATEMENTS

3 NOTES TO THE STATEMENT OF FINANCIAL POSITION
3.1 CASH AND EQUIVALENTS

In thousands of e

2021

2020

Short - term deposits

334,642223,058

Cash at headquarters

615,889

534,988

Cash in the field

76,962

69,5781,027,493

827,624

Cash and cash equivalents

MSF considers short-term deposits, cash at headquarters and cash in the field as cash and cash equivalents. Amounts are valued at fair value with any
resulting gains or losses recognised in the Statement of Financial Activities.

3.2 INVENTORIESIn thousands of e

Gross value
Medical and non-medical relief goods

2021

2020

71,587-3,721

67,866

69,914

724

-

724

1,007

72,311-3,721

68,59070,921Other inventories
Inventories

Provision

Inventories held at headquarters and by satellites are recorded at the weighted average of the purchase price, which is below the selling price. All goods
and materials present in the field are recognised as expenses when transferred from the headquarters and satellites to the field, or when bought locally,
because of the fast turnover and their non-commercial destination. Appropriate inventory provisions are recorded based on stock usage, expiry date
and any damage.

3.3 GRANTS RECEIVABLE

In thousandsof eCurrent

Non-current

Total

2021

2020

2021

2020

2021

2020

Grants receivable from private donors

41,21522,160

6,305

2,473

47,52024,633Grants receivable from public institutions

11,145

6,899

999

1,852

12,144

8,751

Grants receivable

52,36029,058

7,304

4,325

59,66433,384

Grants receivable correspond to funds owed to MSF by third parties according to a formal agreement. They result from the differences between the
total amount of the grants and the funds received for each of these agreements.

3.4 CONTRIBUTIONS RECEIVABLE
At 31 December 2021, the outstanding amount represents 41,884 thousand euros (2020: 49,968 thousand euros) and is expected to be received
within the following year.
Contributions receivable include donations sent by donors before year-end for which the corresponding cash has been collected by MSF in the monthfollowing year-end. They are accounted for at their cost net of impairment.
There is no provision for contributions receivable stated at 31 December 2021.

26 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

3.5 OTHER RECEIVABLES
Other receivables mainly relate to property received from legacies and bequests not yet sold, as well as to services provided and goods sold toother organisations.
In thousands of e

Current

Non-current

Total

2021

2020

2021

2020

2021

2020

Services provided to other organisations

11,115

6,381

-

-

11,115

6,381

Legacies receivable

118,029

97,976--

118,029

97,976

Other receivables

17,154

17,62835

1,931

17,19819,559Total gross value

146,297

121,98535

1,931

146,333

123,916

-29

-154

-

-

-29

-154

146,268

121,83135

1,931

146,304

123,762

Provision
Total net value other receivables

3.6 FINANCIAL ASSETSIn thousands of e

Gross value

Provision

2021

2020

Long - term investments

58,391-

58,391

40,720

Other financial assets

12,264-87

12,177

12,037

Financial assets

70,655-87

70,56852,757

Financial assets are stated at acquisition cost less impairment. Changes in the value of long-term investments are recorded in the Statement of
Financial Position.

3.7 INTANGIBLE ASSETS, PROPERTY, PLANT AND EQUIPMENT
Intangible assets are mainly composed of software and licences.
Property, plant and equipment (PPE) are mainly composed of the head offices of some entities.

Net value
Additions2020

In thousands of e

Disposals

Depreciation
andamortisation

Foreignexchange
gain / loss

Net value
2021

Reclassification

Intangible assets

21,993

7,307

-273

-6,511381

722,904

Land

82,873

-

-

-

1,284

-

84,156

Buildings

120,818

5,838--9,204

2,534

4,782

124,768

Tangible fixed assets under construction

17,986

17,341

-

-

1,294

-7,30029,321

Fixtures21,434--14-2,144

3

2,636

21,916

Furniture

2,353

219

-12

-778

41

19

1,841

Computers

6,220

3,216

-1,029-2,141

223

153

6,643

791

263

-3

-300

4

71

826

1,326

1,982

-391

-1,125

7

-459

1,341

Property, plant and equipment

253,800

28,859-1,448-15,692

5,389

-96

270,812

Total intangible assets and PPE

275,793

36,166-1,721-22,203

5,770

-89

293,716

Machinery and equipment
Other tangible assets

International Financial Report 2021 27

NOTES TO THE FINANCIAL STATEMENTS

In thousands of e

Net value
Additions
2019

Disposals

Depreciation
andamortisation

Foreignexchange
gain / loss

Net value
2020

Reclassification

Intangible assets

23,859

6,571

-151

-6,920-279-1,08621,993

Land

85,896--1,625--1,398-82,873

Buildings

128,452

4,278-6,350-3,903-2,6701,012

120,818

Tangible fixed assets under construction

6,294

11,910

-167

-

-52

-

17,986

Fixtures23,211725-5-2,431-87

21

21,434

Furniture

3,189

117

-8

-870

-79

4

2,353

Computers

5,339

2,948

-510

-2,455

-212

1,110

6,220

Machinery and equipment

2,168

120

-108

-386

5

-1,008791

Other tangible assets

1,335

2,113

-161

-2,234

-14

287

1,326

Property, plant and equipment

255,883

22,210-8,933-12,280-4,506

1,426

253,800

Total intangible assets and PPE

279,741

28,781-9,084-19,201-4,785

340

275,793

The intangible assets, property, plant and equipment held by MSF are capitalised when they are held to be used for the activity, or for administrative
purposes, and when they are expected to be used over more than one year.
Intangible assets are recorded at cost (or historical value), net of accumulated amortisation and impairment losses. They are amortised on a straight-line
basis over their estimated useful lives.
Property, plant and equipment are recorded at their acquisition cost, including incidental expenses. They are depreciated using the straight-line method
over their estimated useful lives, using the component approach. Land is not depreciated.
All assets are depreciated following the linear method. The depreciation length varies according to the type of asset and depending on the country:- 2 to 10 years for the intangible assets,- 20 to 50 years for the buildings,- 5 to 15 years for the fixtures,- 3 to 25 years for the furniture,- 2 to 15 years for the computers- 3 to 5 years for machinery & equipment, and- 3 to 10 years for other tangible assets.
The acquisition cost of equipments used in the field for programme purposes, such as vehicles and medical and communication equipment, is expensed
upon shipment to the field, or upon purchase if purchased locally. This can be justified due to the instability of the contexts in which MSF operates andthe difficulty in determining, in a reliable way, their useful life and residual value. When an MSF section leaves a country, the remaining equipment isgenerally donated to the Ministry of Health of the country or another non-governmental organisation still present in the country, and thus does not
generate any future economic benefit for MSF.
Assets acquired under long-term finance leases are capitalised and recorded in the Statement of Financial Position. They are depreciated over theestimated useful lives of the assets. The associated obligations are included in financial debts.
MSF owned €238 million worth of buildings (including those under construction) and land at 31 December 2021. Such assets aim to optimise therunning costs of the organisation (lowering rental costs), diversify the reserves, and therefore mitigate the monetary, foreign exchange and bankdefault risks.
Among the tangible assets at 31 December 2021, the net value of the capitalised leased assets stands at€€75,000, and of capitalised leaseobligations at €17,000 (2020: €173,000 and €467,000, respectively). The total reimbursements for the current year amount to zero euros, and therent expenses also amount to zero euros.
For the details on Capitalised lease obligations, refer to Note 3.11 – Financial debts.

28 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

3.8 DEFERRED INCOME
In thousands of e

Current

Non-current

Total

2021

2020

2021

2020

2021

2020

Deferred income on public institutional grants

9,056

2,168

999

1,852

10,055

4,020

Deferred income on private grants

27,261

15,917

20,572

2,088

47,83318,005

595

2,598

-

-

595

2,598

6,332

6,626

58

60

6,390

6,686

43,24427,31021,6294,000

64,87231,309Other deferred income
Gross value of investment subsidies
Deferred income

Deferred income is the unspent restricted income received from public institutional and private grants that will be used in future years. These
outstanding granted amounts at the accounting closure are recognised in the balance sheet. They are disclosed under short-term liabilities for
those that will be spent in less than one year, and long-term liabilities for those exceeding 12 months after the accounting year end.

3.9 ACCOUNTS PAYABLE AND ACCRUED EXPENSES
The details of the accounts payable and accrued expenses, including short-term and long-term split, are disclosed below:

Current

Non-current

In thousands of e

Total

2021

2020

2021

2020

2021

2020

Accounts payable and accruals

91,27576,299277

136

91,552

76,435

Employee benefits

55,33554,71914013055,47554,848

Accrued taxes

12,066

11,845-18

12,066

11,863

116

121

-

-

116

121

Private grants payable

2,156

2,150

-

-

2,156

2,150

Other liabilities

32,067

27,206

14,78915,10046,85642,306

193,015

172,340

15,206

15,384208,221

187,724

Public institutional grants payable

Accounts payable and accrued expenses

Accounts payable and accrued expenses are composed of amounts owed to suppliers, employees and tax authorities, and of grants payable toexternal organisations.
Trade accounts payable to suppliers are recorded on an invoice basis when the invoices are received by the time of preparation of the financial
statements. Accrued expenses are valued at the best estimate if no invoice is received later. Grants payable and other debts are accounted for attheir par value.

3.10 PENSION PLANS
Economical benefit / economical
obligation and pension benefit expenses

In thousands of eContributions
concerning
the period

Pension benefit expenses(within personnel expenses)

Capital ratio

2021

2021

2020

2021

2020

Pension institutions with surplus

5,446

4,920

4,720

111%

111%

TOTAL

5,446

4,920

4,720

111%

111%

The nature of pension plans for headquarters and international employees depends on the normal custom for the contracting country of the employee.
Pension obligations are usually covered by a plan with an independent organisation. Contributions to a plan are recognised as an expense in the Statementof Financial Activities in the year in which they are incurred. MSF International and MSF Switzerland employees benefit from a scheme covering retirement,
invalidity pension and death, according to the provisions of the Swiss Federal Law for occupational retirement (LOB). The occupational benefits are provided
by a collective foundation, Profond, according to a benefit plan: investment yield has no impact on premiums; the employer does not guarantee the benefit
amount. The Plan is funded by the contributions of MSF International and the employees. The plan covers the usual occupational benefits: retirement andinvalidity pension, and death benefits. Risks are insured by the collective Foundation.
The surplus is not recognised in the Statement of Financial Position, in compliance with Swiss GAAP FER/RPC.

International Financial Report 2021 29

NOTES TO THE FINANCIAL STATEMENTS

3.11 FINANCIAL DEBTS
In thousands of e

2021

2020

6,086

5,930

484

467

Financial debts - Current

6,570

6,396

Non-current borrowings and loans

41,024

46,123

Non-current capitalised lease obligation

3,033

3,500

44,05849,623Current borrowings and loans
Current capitalised lease obligation

Financial debts - Non-current

Financial debts are recorded at par value. External borrowings and loans have been used to finance the building purchases and are not capitalised in thetangible assets.

3.12 PROVISIONSIn thousands of e

2020

Additional
provisions

Amountsused

Unusedamounts
reversed

Lawsuit contingency provision

7,627

8,886

-1,424-353

3-14,738

Tax provision

6,629

7,886

-4,276-1,380

228

-

9,086

Staff retirement plan provision

3,403

821

-645

-

84

-27

3,636

Project closure planned at year end provision

6,522

13,303-8,551

-297

83

-

11,061Other provisions

9,819

3,694

-1,547-3,725

19

-

8,260

34,00034,589-16,443-5,755417-27

46,781

Total provisions - Current
Lawsuit contingency provisionTax provision
Staff retirement plan provision
Project closure planned at year end provision

Foreignexchange
gain / loss

Reclassification

2021

189

620

-54

-

-

-

755

13,528

5,351

-

-609

178

-

18,448

472

312

-151

-7

-10

27

642

-

-

-

-

-

-

-

344

4

-

-29

25

-

345

14,533

6,287

-205

-645

193

27

20,1902019

Additional
provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain / loss

Lawsuit contingency provision

6,175

2,233

-167

-1,024

-

410

7,627

Tax provision

4,341

6,936

-718

-3,946

15

-

6,629

Staff retirement plan provision

3,305

466

-335

-40

6

-

3,403

Project closure planned at year end provision

6,200

5,769

-2,435-3,656

7

637

6,522

Other provisions

4,789

7,043

-970

-629

-4

-410

9,819

Total provisions - Current

24,811

22,447-4,624-9,29423

637

34,000Lawsuit contingency provision

72

132

-15

-

-

-

189

Other provisions
Total provisions - Non-current

Tax provision

Reclassification

2020

5,250

11,084--742-2,065-

13,528Staff retirement plan provision

467

130

-

-107

-18

-

472

Project closure planned at year end provision

629

-

-

-

9

-637

-

Other provisions

194

180

-

-

-29

-

344

6,612

11,526-15-849-2,103-637

14,533

Total provisions - Non-current

Provisions are valued at best estimate when MSF has a legal or constructive obligation as the result of a past event, and if it is probable that an outflow
of assets will be required to settle the provision. Changes in provisions are recognised in the Statement of Financial Activities.
30 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

4 RATIOS AND SECTORIAL INFORMATION
4.1 RATIOS
4.1.1 OPERATIONAL RATIOS

2021

2020

Programme

64.4%

64.3%

Programme support

12.1%

12.1%

Awareness- raising and Access Campaign

2.4%

2.5%

Other humanitarian activities

1.5%

1.6%

Social mission

80.4%

80.5%

Fundraising

15.1%

14.9%

Management and general administration

4.4%

4.6%

19.6%

19.5%

100.0%

100.0 %

Other expenses
ExpenditureSocialmission

80.4%

Other
expenses

19.6%

2021 Expenditure

Privateincome4.1.2 FUNDING SOURCES

97.1%

2021

2020

Private income

97.1%

97.2%

Public institutional income

1.5%

1.4%

Other income

1.4%

1.4%

100.0%

100.0 %

IncomeFunds coming from non-public institutional sources represented 98.5% of MSF total income
in 2021 (2020: 98.6%). 7 million individual donors and private funders worldwide madethis possible.

Publicinstitutional
incomeOther
income1.5%

1.4%2021 Income

International Financial Report 2021 31

NOTES TO THE FINANCIAL STATEMENTS

4.2 PRIVATE AND OTHER OPERATING INCOME
4.2.1 PRIVATE AND OTHER OPERATING INCOME BY OFFICE
Income fromindividuals

Donations fromprivate institutions

In thousands of e

Private income

Other income

Total
2021

2020

MSF Australia

54,486

9,295

63,781

18

63,79858,749MSF Austria

24,712

2,723

27,43429

27,46331,141MSF Belgium

59,0994,299

63,39813,86977,26765,281MSF Brazil

48,685

137

48,821-

48,822

49,904MSF Canada

53,603

5,022

58,62430

58,65450,731

554

-

554

-

554

435

MSF Czech Republic

5,494

-

5,494

120

5,615

6,053

MSF Denmark

25,0994,964

30,063207

30,27024,009MSF Finland

2,797

140

2,937

-

2,937

1,682

MSF France

79,7209,093

88,812

4,615

93,427103,256

MSF Germany

186,425

23,399209,823700

210,523

237,677

MSF Greece

2,236

650

2,886

20

2,905

3,358

MSF Hong Kong

41,214

3,482

44,696

1

44,69846,781MSF India

167

333

499

-

499

230

MSF Ireland

7,653

373

8,026

-

8,026

7,865

MSF Italy

67,735

3,657

71,392

7

71,39970,736

MSF Japan

80,385

5,669

86,05424

86,078106,610MSF Republic of Korea

24,0591,247

25,305-25,305

17,945MSF LAT

6,722

154

6,875

1

6,876

7,454

MSF Luxembourg

7,316

681

7,997

-

7,997

6,611

261

257

518

3

521

1,596

MSF Netherlands

58,537

21,66780,204219

80,42375,966

MSF New Zealand

2,922

339

3,261

-

3,261

–

MSF Norway

46,082

1,946

48,028696

48,72444,979MSF Poland

-

-

-

-

-

–

1,653

559

2,212

1

2,213

3,033

MSF Spain

102,983

4,961

107,945254

108,199

111,695

MSF Sweden

49,7996,879

56,67863

56,741

63,683MSF Switzerland

88,01338,327

126,340298

126,638

124,347

MSF Taiwan

4,848

99

4,947

-

4,947

3,708

MSF United Kingdom

44,34429,492

73,836

146

73,982

76,867MSF United States

496,239

30,832

527,070-527,071

471,881

970

124

1,095

-

1,095

992

2021

1,674,811

210,796

1,885,607

21,3201,906,927

1,875,255

2020

1,598,791

249,292

1,848,083

27,172

1,875,255

MSF Colombia

MSF Mexico

MSF South Africa

MSF Uruguay

32 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

4.2.2 INCOME BY SOURCE
Other private institutions
e2,822

Individual income
Private organisations

Equipment and services sold to other organisations
e13,257

Lottery and special events
e39,379

Other income
In thousands of e

Investment subsidies recorded as income
e82

Joint appeals
e1,195

Other revenues
e7,921
Merchandisinge59

Trusts and foundations
e92,504
Companies
e74,896
Membership fees
e129

2021
Private income:e1,885,607
Other income:e21,320
Legacies andbequests
e304,653

Donationse1,370,028

This illustration does not disclose the income from public institutions and the income resulting from exceptional activities.

International Financial Report 2021 33

NOTES TO THE FINANCIAL STATEMENTS

5 OTHER INFORMATION
5.1 OFF-BALANCE SHEET COMMITMENTS

In thousands of e

2021

2020

Guarantees given

9,448

9,020

Rental contracts for office buildings

21,50627,020

Other off-balance sheet commitments given

11,245

7,380

DNDi

8,000

12,00050,19955,420

Other off-balance sheet commitments

MSF participated in the establishment of the Drugs for Neglected Diseases initiative (DNDi) with six other organisations: five public sector
institutions – the Oswaldo Cruz Foundation from Brazil, the Indian Council for Medical Research, the Kenya Medical Research Institute, theMinistry of Health of Malaysia and France’s Pasteur Institute – and one international research organisation, the Special Programme for Research
and Training in Tropical Diseases (TDR), which is a permanent observer to the initiative.
DNDi became a legal entity in July 2003 and MSF was one of the founding partners. MSF’s objective in its involvement in the creation of DNDi
was to help create a research and development initiative for neglected diseases, which in time would be self-financing and in a position to work
independently of MSF. In 2018, the IGA decided to support DNDi to the level of €4 million per year until 2023.

5.2 CONTINGENT ASSETS AND LIABILITIESContingent assets (assets where no sufficient reliable estimate is possible) in MSF mainly consist of legacies and bequests expected at year end
but not yet legally transferred. Their best estimate value is €21.033 million in 2021 and €14.510 million in 2020.

5.3 SUBSEQUENT EVENTS
There are no subsequent events to report.

34 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

5.4 STAFF FIGURES
5.4.1 FULL-TIME EQUIVALENTS IN THE FIELD
In full-time equivalents

2021

2020

International programme staff

3,710

3,377

Locally hired programme staff

37,87937,637

Programmes

41,58941,014

International programme support

26

32

Locally hired programme support

256

126

Programme support

282

159

Total field positions

41,871

41,1732021

2020

Social mission

2,203

2,128

Fundraising

1,096

1,043

Management and general administration

727

698

Overhead251

219

Employees

4,277

4,088

Social mission

21

27

Fundraising

10

7

Management and general administration

23

13

Volunteers

55

47

5.4.2 FULL-TIME EQUIVALENTS IN HEADQUARTERS

Note: For volunteers at headquarters, the average number of people is taken into account when full-time equivalents are not available.

5.4.3 INTERNATIONAL DEPARTURES TO THE FIELD
2021

2020

Medical pool

1,662

1,386

Nurse and other paramedical pool

1,654

1,550

Non-medical pool

3,486

3,056

International departures ( full year )

6,802

5,992

First-time departures ( full year )

1,241

1,014

International Financial Report 2021 35

NOTES TO THE FINANCIAL STATEMENTS

5.4.4 HEADQUARTERS REMUNERATION POLICIESThe gross salaries presented below are based on the policies of the different MSF entities. The salaries disclosed here exclude remuneration ofinterns, and are equal to one full-time equivalent for the corresponding position. They are presented in local currency and depend on the costof living in the countries where the entities are established.

5.4.4.1 HIGHEST AND LOWEST SALARY BY ENTITY
Currency

Highest salary

Position

Lowest salary

Wage Ratio

MSF Australia

Australian Dollar

205,962

General Director

66,457

3.1

MSF Austria

Euro

84,041

General Director

30,0592.8

MSF Belgium

Euro

113,789

General Director

31,566

3.6

MSF Brazil

Brazilian Real317,383

General Director

43,111

7.4

MSF Canada

Canadian Dollar

158,084

General Director

41,423

3.8

MSF Colombia

Coéombian Peso

52,598,250

Head of Communication

11,536,000

4.6

MSF Czech RepublicCzech Koruny

774,466

General Director

387,325

2.0

MSF Denmark

Danish Krone

835,797

General Director

278,600

3.0

MSF Eastern Africa

Kenyan Shilling

8,843,631

General Director

635,040

13.9

MSF Epicentre

Euro87,671

General Director

29,0083.0

MSF FinlandEuro

72,586Country Director

24,624

2.9

MSF Fondation

Euro

79,246

Research Director

54,686

1.4

MSF France

Euro143,934

President

27,764

5.2

MSF GermanyEuro

101,504

General Director

30,940

3.3

MSF Greece

Euro47,240General Director

13,115

3.6

MSF HollandEuro

129,898

General Director

37,532

3.5

MSF Hong Kong

Hong Kong Dollar

1,052,580

General Director

203,880

5.2

MSF India

Indian Rupee

4,498,368

General Director

215,100

20.9

MSF InternationalEuro

173,592

Secretary General

78,204

2.2

MSF IrelandEuro

80,889General Director

31,164

2.6

MSF ItalyEuro73,038General Director

22,876

3.2

MSF Japan

Yen

13,144,500

Director of Human Resources

4,463,200

2.9

MSF LAT

Argentine Peso

4,441,363

General Director

986,118

4.5

MSF LogistiqueEuro

72,618General Director

27,638

2.6

MSF LuxembourgEuro76,784General Director

36,852

2.1

MSF Mexico

Mexican Peso

1,726,280

General Director

142,926

12.1

MSF New Zealand

New Zealand Dollar

111,853

Fundraising Project Manager

66,457

1.7

MSF Norway

Norwegian Krone

924,765

General Director

324,800

2.8

MSF Poland

Zloty

266,140

General Director

125,735

2.1

MSF South Africa

Rand

1,185,724

General Director

174,419

6.8

MSF South Korea

Won

123,796,812

General Director

28,831,500

4.3

MSF SpainEuro

74,570President

22,231

3.4

MSF Supply

Euro

95,132

General Director

33,844

2.8

MSF Sweden

Swedish Krona

806,064

General Director

275,184

2.9

MSF Switzerland

Swiss Franc

172,924

Director of Operation

57,686

3.0

MSF Taiwan

New Taiwan Dollar

1,766,208

General Director

547,560

3.2

MSF UK

Pound Sterling

87,523General Director

25,832

3.4

MSF Uruguay

Uruguayan Peso

1,468,676

Fundraising Coordinator

684,876

2.1

MSF USA

US Dollar

246,100

General Director

51,215

4.8

Shared IT Services

Euro70,948General Director

15,3444.6

5.4.4.2 REMUNERATION OF INTERNATIONAL DIRECTORS AND MANAGERS

In thousands of e

2021

2020

International President

166

158

Other International Board members

359

287

Executive Management - Secretary General & Executive Directors

341

369

36 Médecins Sans Frontières

Humanitarian affairs officer Julie Melichar,on board the Geo Barents, talking to asurvivor. © Pablo Garrigos/MSF

FINANCESBY COUNTRY

FINANCES BY COUNTRY

AFGHANISTANANGOLA

EXPENSES

EXPENSES
In e

In e

Personnel costs

16,661,656

Personnel costs

277,595

Medical and nutrition

6,871,633

Medical and nutrition

12,701

Travel and transportation

7,023,707

Travel and transportation

86,909

Office expenses

1,834,049

Office expenses

68,317

Logistics and sanitation

1,945,225

Logistics and sanitation

6,631

Professional services

274,798

Professional services

26,154

Communications

382,401

Communications

37,215Grants to external partners

311,184

Grants to external partners

314

Depreciation and amortisation

349

38,248Bank fees and financial expenses

497

Taxes

89,265

Taxes

93

Others666,727

Others1,218

Depreciation and amortisation
Bank fees and financial expenses

3,376,746

Programmes

39,475,639

Programmes

Indirect supply costs

2,148,783

Indirect supply costs

2,084

Field-related expenses

41,624,422

Field-related expenses

520,076

FUNDINGFUNDING

In e

In e

Private restricted income
Private and other unrestricted income
Private and other income
Public institutional income
Funding of field-related costs

41,624,422
41,624,422
41,624,422

STAFF INFORMATION

Private restricted income-

Private and other unrestricted income

520,076

Private and other income

520,076

Public institutional income
Funding of field-related costs

520,076

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

2,246International staff

97

Field positions

2,343

38 Médecins Sans Frontières

517,993

Locally hired staff-

International staff

4

Field positions

4

FINANCES BY COUNTRYARMENIA

BALKANSEXPENSES

EXPENSES
In e

In e

Personnel costs

375,985

Personnel costs

357,446

Medical and nutrition

29,655

Medical and nutrition

20,213

Travel and transportation

32,283

Travel and transportation

46,640

Office expenses

76,389

Office expenses

81,079Logistics and sanitation

27,028Logistics and sanitation

6,430

Professional services

5,890

Professional services

26,645

Communications

17,323

Communications

10,465Grants to external partners

70,230Grants to external partners-

Depreciation and amortisation

246

Depreciation and amortisation

Bank fees and financial expenses

731

Bank fees and financial expenses

2,276

Taxes

7,597

Taxes

584

Others9,478

Others-451

Programmes

652,836

Programmes

Indirect supply costs

1,308

Indirect supply costs

Field-related expenses

654,143

Field-related expenses

FUNDING551,327
551,327

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

654,143

Private and other unrestricted income

551,327

Private and other income

654,143

Private and other income

551,327

Public institutional income
Funding of field-related costs

654,143

STAFF INFORMATION

Public institutional income
Funding of field-related costs

551,327

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

7

Locally hired staff

9International staff

4

International staff

4

Field positions

11

Field positions

13

International Financial Report 2021 39

FINANCES BY COUNTRYBANGLADESH

BELARUSEXPENSES

EXPENSES
In e

In e

Personnel costs

18,716,635

Personnel costs

620,038

Medical and nutrition

5,883,678

Medical and nutrition

491,050

Travel and transportation

1,798,535

Travel and transportation

106,834

Office expenses

1,348,272

Office expenses

83,653

Logistics and sanitation

1,634,041

Logistics and sanitation

54,989Professional services

391,462

Professional services

48,753

Communications

223,682

Communications

27,928Grants to external partners

Grants to external partners

Depreciation and amortisation

23,251

Depreciation and amortisation

8,234

Bank fees and financial expenses

4,995Bank fees and financial expenses

2,204

Taxes

6,474

Taxes

28

Others363,284

Others13,303

Programmes
Indirect supply costs
Field related expenses

30,394,309
530,01230,924,321

FUNDING

Programmes
Indirect supply costs
Field related expenses

1,457,015

FUNDINGIn e

Private restricted income

1,457,015-

In e

Private restricted income-

Private and other unrestricted income

28,900,806

Private and other unrestricted income

1,457,015

Private and other income

28,900,806

Private and other income

1,457,015

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

2,023,515

Public institutional income

2,023,515

Funding of field-related costs

30,924,321

Public institutional income
Funding of field-related costs

1,457,015

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

Locally hired staff

36

International staff

5

Field positions

42

In full-time equivalents

Locally hired staff

1,931International staff

82

Field positions

2,013

40 Médecins Sans Frontières

FINANCES BY COUNTRYBELGIUM

BOLIVIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

368,315

Medical and nutrition

95,297

Medical and nutrition

131,290

Travel and transportation

33,478Travel and transportation

76,287

Office expenses

555,364

Office expenses

80,399Logistics and sanitation

22,762

Logistics and sanitation

13,679Professional services

128,128

Professional services

199,666

Communications

16,363

Communications

17,874

Grants to external partners

214,035

Grants to external partners

Personnel costs

2,605,745

424

Depreciation and amortisation

1,332

Depreciation and amortisation

Bank fees and financial expenses

174

Bank fees and financial expenses

124

Taxes

11,506

Taxes

631

Others104,061

Others5,979

Programmes
Indirect supply costs
Field-related expenses

3,788,245
16,2803,804,525

Programmes

894,668

Indirect supply costs

1,057

Field related expenses

895,725

FUNDINGFUNDING

In e

In e

Private restricted income--

Private restricted income

Private and other unrestricted income

3,804,525

Private and other unrestricted income

895,725

Private and other income

3,804,525

Private and other income

895,725

Public institutional income
Funding of field-related costs

3,804,525

STAFF INFORMATION

Public institutional income
Funding of field-related costs

895,725

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

37

Locally hired staff

16

International staff

1

International staff

3

Field positions

38

Field positions

19

International Financial Report 2021 41

FINANCES BY COUNTRYBRAZIL

BURKINA FASO

EXPENSES

EXPENSES
In e

Personnel costs

2,120,583

In e

Personnel costs

11,723,058

Medical and nutrition

794,487

Medical and nutrition

3,233,033

Travel and transportation

526,941

Travel and transportation

2,615,982

Office expenses

419,767

Office expenses

2,034,751

Logistics and sanitation

125,441

Logistics and sanitation

1,628,417

Professional services

204,990

Professional services

93,306

Communications

65,395

Communications

628,786

Grants to external partners

424,952

Grants to external partners

14,366

Depreciation and amortisation

1,332

Depreciation and amortisation

12,658Bank fees and financial expenses

2,778Bank fees and financial expenses

38,372

Taxes

3,962

Taxes

29,530

Others84,907

Others127,181

Programmes

3,925,631

Programmes

Indirect supply costs

120,718

Indirect supply costs

Field related expenses

4,046,349

Field related expenses

FUNDING

22,179,440
427,60722,607,048

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

4,046,349

Private and other unrestricted income

22,605,448

Private and other income

4,046,349

Private and other income

22,605,448

Public institutional income
Funding of field-related costs

4,046,349

Municipalities and regional councils - Switzerland

1,600

Public institutional income

1,600

Funding of field-related costs

22,607,048

STAFF INFORMATION
In full-time equivalents

Locally hired staff

37

International staff

16

Field positions

53

42 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

948

International staff

89

Field positions

1,038

FINANCES BY COUNTRYBURUNDICAMBODIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

3,413,439

Personnel costs

577,896

Medical and nutrition

1,173,389

Medical and nutrition

255,734

Travel and transportation

670,674

Travel and transportation

68,779

Office expenses

515,915

Office expenses

94,707

Logistics and sanitation

356,747

Logistics and sanitation

1,567

Professional services

130,154

Professional services

16,887

Communications

123,752

Communications

6,993

Grants to external partners

50,441

Grants to external partners

7,871

Depreciation and amortisation

3,998

Depreciation and amortisation

Bank fees and financial expenses

15,162

Bank fees and financial expenses

Taxes

12,252

Taxes

1,152

Others294,825

Others7,250

Programmes

6,760,748

Programmes

Indirect supply costs

254,753

Indirect supply costs

Field related expenses

7,015,501

Field related expenses

FUNDING

1,039,826
23,243
1,063,069

FUNDINGIn e

Private restricted income

990

-

In e

Private restricted income-

Private and other unrestricted income

7,015,501

Private and other unrestricted income

1,063,069

Private and other income

7,015,501

Private and other income

1,063,069

Public institutional income
Funding of field-related costs

7,015,501

STAFF INFORMATION

Public institutional income
Funding of field-related costs

1,063,069

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

199

Locally hired staff

33

International staff

25

International staff

4

Field positions

224

Field positions

37

International Financial Report 2021 43

FINANCES BY COUNTRY

CENTRAL AFRICAN
REPUBLICCAMEROON
EXPENSES
In e

EXPENSES

Personnel costs

7,572,595

Medical and nutrition

3,743,145

Personnel costs

30,267,716

Travel and transportation

1,535,817

Medical and nutrition

12,730,836

Office expenses

1,452,666

Travel and transportation

13,008,446

Logistics and sanitation

1,092,169

Office expenses

5,066,678
3,724,164

In e

Professional services

357,599

Logistics and sanitation

Communications

462,980

Professional services

439,559

Grants to external partners

344,398

Communications

1,944,499

Depreciation and amortisation

10,094

Grants to external partners

Bank fees and financial expenses

39,841

Depreciation and amortisation

1,870,082

Taxes

24,389Bank fees and financial expenses

101,209

Others304,543

Taxes

168,914

Others582,874

Programmes

16,940,236

Indirect supply costs

252,779

Field related expenses

17,193,015

69,629Programmes

69,974,606

Indirect supply costs

2,608,321

Field related expenses

72,582,927

FUNDINGIn e

Private restricted income

FUNDING-

Private and other unrestricted income

16,877,693

Private and other income

16,877,693

In e

Private restricted income-

Private and other unrestricted income

70,349,304

70,349,304

Municipalities and regional councils - Switzerland

315,322

Private and other income

Public institutional income

315,3222,233,623

Funding of field-related costs

17,193,015

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada
Public institutional income

2,233,623

Funding of field-related costs

72,582,927

STAFF INFORMATION
In full-time equivalents

Locally hired staff

455

International staff

65

Field positions

520

44 Médecins Sans Frontières

STAFF INFORMATION

In full-time equivalents

Locally hired staff

2,773International staff

276

Field positions

3,049

FINANCES BY COUNTRY

CHAD

COLOMBIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

5,822,608

Personnel costs

Medical and nutrition

3,473,742

Medical and nutrition

61,895

Travel and transportation

3,208,648

Travel and transportation

183,208

Office expenses

1,339,315

Office expenses

169,626

Logistics and sanitation

1,729,052

Logistics and sanitation

59,535

1,473,442

Professional services

35,046

Professional services

32,678Communications

470,095

Communications

58,965Grants to external partners

2,008

Grants to external partners-

Depreciation and amortisation

22,740Depreciation and amortisation-

Bank fees and financial expenses

35,314

Bank fees and financial expenses

2,671

Taxes

4,065

Taxes

8,622

Others72,413

Others18,820Programmes

16,215,047

Indirect supply costs

542,452

Field related expenses

16,757,498

FUNDING

Programmes

2,031,822

Indirect supply costs

307

Field related expenses

2,032,129

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

16,728,495

Private and other unrestricted income

1,357,624

Private and other income

16,728,495

Private and other income

1,357,624

Municipalities and regional councils - Switzerland

29,004

Public institutional income

29,004

Funding of field-related costs

16,757,498

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

674,505

Public institutional income

674,505

Funding of field-related costs

2,032,129

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

Locally hired staff

367

International staff

61

Locally hired staff

68

Field positions

428

International staff

9

Field positions

76

In full-time equivalents

International Financial Report 2021 45

FINANCES BY COUNTRY

DEMOCRATIC
REPUBLIC OF CONGOCÔTE D’IVOIRE
EXPENSES
In e

Personnel costs

1,154,667

EXPENSES
In e

Medical and nutrition

546,157

Personnel costs

42,328,552

Travel and transportation

340,122

Medical and nutrition

16,029,598

Office expenses

393,935

Travel and transportation

12,931,366

Logistics and sanitation

62,980

Office expenses

6,315,374

Professional services

35,156

Logistics and sanitation

5,513,989

Communications

83,662

Professional services

460,6742,544,656

Grants to external partners-

Communications

Depreciation and amortisation-

Grants to external partners

466,342

Bank fees and financial expenses

445

Depreciation and amortisation

72,499

Taxes

6,243

Bank fees and financial expenses

539,975

Others

15,679Taxes

125,664

Others7,353,588

Programmes
Indirect supply costs
Field related expenses

2,639,047
75,004
2,714,050

Programmes

94,682,279

Indirect supply costs

2,034,206

Field related expenses

96,716,485

FUNDINGIn e

Private restricted income
Private and other unrestricted income

2,714,050

Private and other income

2,714,050

Public institutional income
Funding of field-related costs

FUNDINGIn e-

2,714,050

STAFF INFORMATION

Private restricted income-

Private and other unrestricted income

91,652,648

Private and other income

91,652,648

Swiss Agency for Development and Cooperation (DDC)

2,828,566

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

2,235,271

Public institutional income

5,063,837

Funding of field-related costs

96,716,485

In full-time equivalents

Locally hired staff

73

International staff

10

Field positions

82

46 Médecins Sans Frontières

STAFF INFORMATION

In full-time equivalents

Locally hired staff

2,380International staff

271

Field positions

2,650

FINANCES BY COUNTRY

EGYPTEL SALVADOR

EXPENSES

EXPENSES
In e

Personnel costs

1,729,521

In e

Personnel costs

1,184,746

Medical and nutrition

511,191

Medical and nutrition

27,358Travel and transportation

121,701

Travel and transportation

69,367

Office expenses

371,407

Office expenses

136,452

Logistics and sanitation

58,466

Logistics and sanitation

25,915

Professional services

42,064

Professional services

47,995

Communications

67,528Communications

36,369Grants to external partners-

Grants to external partners-

Depreciation and amortisation

1,332

Depreciation and amortisation-

Bank fees and financial expenses

660

Bank fees and financial expenses

94

Taxes

5,427

Taxes

528

Others74,727

Others

1,761

Programmes
Indirect supply costs
Field related expenses

2,984,024
1,187
2,985,211

FUNDING

Programmes

1,530,585

Indirect supply costs

4,757

Field related expenses

1,535,342

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

2,985,211

Private and other unrestricted income

1,535,342

Private and other income

2,985,211

Private and other income

1,535,342

Public institutional income
Funding of field-related costs

2,985,211

STAFF INFORMATION

Public institutional income
Funding of field-related costs

1,535,342

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

78

Locally hired staff

56

International staff

11

International staff

6

Field positions

89

Field positions

63

International Financial Report 2021 47

FINANCES BY COUNTRYESWATINI*ETHIOPIAEXPENSES

EXPENSES
In e

In e

Personnel costs

2,526,188

Personnel costs

15,829,167

Medical and nutrition

411,732

Medical and nutrition

6,100,107

Travel and transportation

304,030

Travel and transportation

6,331,957

Office expenses

310,841

Office expenses

2,459,112

Logistics and sanitation

47,427

Logistics and sanitation

3,178,298

Professional services

28,752

Professional services

Communications

66,259Communications

Grants to external partners

2,941

Grants to external partners

10,333

Depreciation and amortisation

3,262

Depreciation and amortisation

27,368

4,763

Bank fees and financial expenses

2,882Bank fees and financial expenses

75,651
1,046,172

Taxes

965

Taxes

4,573

Others

10,244

Others376,850

Programmes

3,717,404

Indirect supply costs

71,111

Field related expenses

3,788,515

FUNDING

Programmes
Indirect supply costs
Field related expenses

35,442,470
838,497
36,280,967

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

2,871,002

Private and other unrestricted income

36,280,967

Private and other income

2,871,002

Private and other income

36,280,967

Swiss Agency for Development and Cooperation (DDC)

554,966

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

362,546

Public institutional income

917,513

Funding of field-related costs

3,788,515

Public institutional income
Funding of field-related costs

36,280,967

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

113

International staff

11

Field positions

123*Formerly Swaziland

48 Médecins Sans Frontières

Locally hired staff

1,273International staff

130

Field positions

1,403

FINANCES BY COUNTRYFRANCEGREECEEXPENSES

EXPENSES
In e

Personnel costs

3,685,650

In e

Personnel costs

7,008,310

Medical and nutrition

469,564

Medical and nutrition

422,184

Travel and transportation

64,725

Travel and transportation

390,939

Office expenses

616,910

Office expenses

924,118

Logistics and sanitation

177,868

Logistics and sanitation

824,410

Professional services

68,119Professional services

424,163

Communications

11,134

Communications

186,323

Grants to external partners-

Grants to external partners

5,846

Depreciation and amortisation-

Depreciation and amortisation

10,214

Bank fees and financial expenses

353

Bank fees and financial expenses

4,190

Taxes

-

Taxes

181

Others2,736

Others

165,115

Programmes
Indirect supply costs
Field related expenses

5,097,059
3,526
5,100,585

FUNDING

Programmes

10,365,993

Indirect supply costs

15,521

Field related expenses

10,381,514

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

4,051,541

Private and other unrestricted income

10,366,252

Private and other income

4,051,541

Private and other income

10,366,252

Governments - Others - France

1,049,044

Municipalities and regional councils - Switzerland

15,262Public institutional income

1,049,044

Public institutional income

15,262

Funding of field-related costs

5,100,585

Funding of field-related costs

STAFF INFORMATION

10,381,514

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff-

Locally hired staff

249

International staff

45

International staff

25

Field positions

45

Field positions

274

International Financial Report 2021 49

FINANCES BY COUNTRYGUATEMALA

GUINEA

EXPENSES

EXPENSES
In e

In e

Personnel costs

673,969

Personnel costs

3,549,914

Medical and nutrition

196,066

Medical and nutrition

1,986,235

Travel and transportation

236,042

Travel and transportation

1,198,977

Office expenses

198,455

Office expenses

761,207

Logistics and sanitation

61,014

Logistics and sanitation

600,300

Professional services

10,602

Professional services

48,214

Communications

17,116

Communications

174,252

Grants to external partners

1,517

Grants to external partners

137,419

Depreciation and amortisation

1,682

Depreciation and amortisation

3,998

Bank fees and financial expenses

302

Bank fees and financial expenses

3,437

Taxes

537

Taxes

8,860

Others914

Others

280,821

Programmes
Indirect supply costs
Field related expenses

1,398,216
16,342
1,414,558

FUNDING

Programmes
Indirect supply costs

520,996

Field related expenses

9,274,630

FUNDINGIn e

Private restricted income

8,753,634-

In e

Private restricted income-

Private and other unrestricted income

1,414,558

Private and other unrestricted income

9,274,630

Private and other income

1,414,558

Private and other income

9,274,630

Public institutional income
Funding of field-related costs

1,414,558

STAFF INFORMATION

Public institutional income
Funding of field-related costs

9,274,630

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

19

Locally hired staff

256

International staff

5International staff

31

Field positions

24

Field positions

287

50 Médecins Sans Frontières

FINANCES BY COUNTRYHAITI

HONDURAS

EXPENSES

EXPENSES
In e

In e

Personnel costs

17,809,925

Personnel costs

Medical and nutrition

4,862,558

Medical and nutrition

2,875,108
526,244

Travel and transportation

4,250,258

Travel and transportation

469,560

Office expenses

2,864,192

Office expenses

439,952

Logistics and sanitation

3,642,054

Logistics and sanitation

292,860

Professional services

80,750Professional services

35,084

Communications

482,992

Communications

63,324

Grants to external partners

146,939

Grants to external partners

5,254

Depreciation and amortisation

28,582

Depreciation and amortisation

5,826Bank fees and financial expenses

23,375

Bank fees and financial expenses

9,880

Taxes

7,635

Taxes

1,360

Others470,360

Others6,944

Programmes

34,669,621

Programmes

Indirect supply costs

1,211,734

Indirect supply costs

Field related expenses

35,881,355

Field related expenses

FUNDING

4,731,396
52,297
4,783,693

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

35,291,588

Private and other unrestricted income

4,344,345

Private and other income

35,291,588

Private and other income

4,344,345

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

589,767

Public institutional income

589,767

Funding of field-related costs

35,881,355

STAFF INFORMATION

Swiss Agency for Development and Cooperation (DDC)

300,607

Municipalities and regional councils - Switzerland

138,742

Public institutional income

439,348

Funding of field-related costs

4,783,693

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

1,393

Locally hired staff

176

International staff

94

International staff

12

Field positions

1,487

Field positions

188

International Financial Report 2021 51

FINANCES BY COUNTRY

INDIA

INDONESIAEXPENSES

EXPENSES
In e

In e

Personnel costs

6,920,699

Personnel costs

611,371

Medical and nutrition

3,635,321

Medical and nutrition

218,368

Travel and transportation

870,243

Travel and transportation

18,954

Office expenses

959,717

Office expenses

139,886

Logistics and sanitation

521,618

Logistics and sanitation

21,322

Professional services

836,396

Professional services

44,915

Communications

189,157

Communications

46,154

Grants to external partners

44,414

Grants to external partners-

Depreciation and amortisation

23,251

Depreciation and amortisation-

Bank fees and financial expenses

3,883Bank fees and financial expenses

780

Taxes

622,417

Taxes

913

Others166,564

Others1,584

Programmes
Indirect supply costs
Field related expenses

14,749,266
80,567
14,829,833

FUNDING

Programmes
Indirect supply costs
Field related expenses

1,148,661

FUNDING
In e

In e

Private restricted income

1,148,661-

Private restricted income-

Private and other unrestricted income

14,166,849

Private and other unrestricted income

1,148,661

Private and other income

14,166,849

Private and other income

1,148,661

International Drug Purchase Facility (UNITAID)

662,984

Public institutional income

Public institutional income

662,984

Funding of field-related costs

Funding of field-related costs

1,148,661

14,829,833

STAFF INFORMATION
STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

657

International staff

28

Field positions

685

52 Médecins Sans Frontières

Locally hired staff

44

International staff

2

Field positions

46

FINANCES BY COUNTRY

IRAN

IRAQ

EXPENSES

EXPENSES
In e

Personnel costs

2,498,124

In e

Personnel costs

15,729,774

Medical and nutrition

219,362

Medical and nutrition

7,796,260

Travel and transportation

70,453

Travel and transportation

2,041,299

Office expenses

154,566

Office expenses

2,049,412

Logistics and sanitation

38,825

Logistics and sanitation

780,992

Professional services

12,503

Professional services

201,113

Communications

18,112

Communications

425,315

Grants to external partners-

Grants to external partners

13,652

Depreciation and amortisation-

Depreciation and amortisation

27,372

Bank fees and financial expenses

217,256

Bank fees and financial expenses

1,158

Taxes

14

Taxes

5,279

Others70

Others676,206

Programmes
Indirect supply costs
Field related expenses

3,013,187
159
3,013,346

FUNDING

Programmes

29,963,929

Indirect supply costs

433,510

Field related expenses

30,397,440

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

3,013,346

Private and other unrestricted income

30,388,190

Private and other income

3,013,346

Private and other income

30,388,190

Public institutional income
Funding of field-related costs

3,013,346

Municipalities and regional councils - Switzerland

9,249

Public institutional income

9,249

Funding of field-related costs

30,397,440

STAFF INFORMATION
In full-time equivalents

Locally hired staff

95

International staff

11

Field positions

106

STAFF INFORMATION
In full-time equivalents

Locally hired staff

873

International staff

104

Field positions

977

International Financial Report 2021 53

FINANCES BY COUNTRYITALYJORDANEXPENSES

EXPENSES
In e

Personnel costs

1,474,193

In e

Personnel costs

8,818,150

Medical and nutrition

11,355

Medical and nutrition

2,394,601

Travel and transportation

114,093

Travel and transportation

Office expenses

183,274

Office expenses

Logistics and sanitation

49,148Logistics and sanitation

287,993

Professional services

53,572

Professional services

147,871

Communications

20,802

Communications

77,780Grants to external partners

24,000Grants to external partners

7,389

339,767
2,236,113

Depreciation and amortisation-

Depreciation and amortisation

4,117

Bank fees and financial expenses

328

Bank fees and financial expenses

4,344

Taxes

3,432

Taxes

16,378Others242,631

Others65,197

Programmes
Indirect supply costs
Field related expenses

2,176,828
2,176,828

Programmes
Indirect supply costs
Field related expenses

677
14,400,378

FUNDINGFUNDING

In e

In e

Private restricted income

14,399,701-

Private restricted income-

Private and other unrestricted income

2,176,828

Private and other unrestricted income

14,400,378

Private and other income

2,176,828

Private and other income

14,400,378

Public institutional income
Funding of field-related costs

2,176,828

Public institutional income
Funding of field-related costs

14,400,378

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

26

Locally hired staff

75

International staff-

International staff

244

Field positions

26

Field positions

319

54 Médecins Sans Frontières

FINANCES BY COUNTRYKENYA

KYRGYZSTAN

EXPENSES

EXPENSES
In e

In e

Personnel costs

13,323,690

Personnel costs

Medical and nutrition

3,219,953

Medical and nutrition

1,028,899
154,652

Travel and transportation

1,444,410

Travel and transportation

114,050

Office expenses

1,776,814

Office expenses

137,691

Logistics and sanitation

659,609

Logistics and sanitation

15,388

Professional services

323,819

Professional services

144,114

Communications

402,419

Communications

19,775Grants to external partners

234,377

Grants to external partners

1,720

Depreciation and amortisation

17,122

Depreciation and amortisation

1,908Bank fees and financial expenses

36,596

Bank fees and financial expenses

1,115

Taxes

13,994

Taxes

1,016

Others89,665

Others4,369

Programmes

21,542,470

Indirect supply costs

251,760

Field related expenses

21,794,230

FUNDING

Programmes

1,624,697

Indirect supply costs

21,071

Field related expenses

1,645,768

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

21,098,982

Private and other unrestricted income

1,530,150

Private and other income

21,098,982

Private and other income

1,530,150

Swiss Agency for Development and Cooperation
Department (DDC)

73,996

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

612,003

Municipalities and regional councils - Switzerland
Public institutional income
Funding of field-related costs

9,249

Swiss Agency for Development and Cooperation
Department (DDC)

115,618

Public institutional income

115,618

Funding of field-related costs

1,645,768

695,248
21,794,230

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

759

International staff

55

Field positions

815

Locally hired staff

67

International staff

5

Field positions

72

International Financial Report 2021 55

FINANCES BY COUNTRYLEBANON

LIBERIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

14,986,596

Personnel costs

5,331,805

Medical and nutrition

4,761,158

Medical and nutrition

1,017,941

Travel and transportation

1,021,527

Travel and transportation

680,483

Office expenses

1,884,055

Office expenses

617,615

Logistics and sanitation

389,224

Logistics and sanitation

162,546

Professional services

608,087

Professional services

20,656

Communications

236,225

Communications

138,154

Grants to external partners

13,147

Grants to external partners

Depreciation and amortisation

14,541

Depreciation and amortisation

Bank fees and financial expenses

47,319Bank fees and financial expenses

26,022

Taxes

20,976

Taxes

328,020

Others1,182,989

Others

22,357

Programmes
Indirect supply costs
Field related expenses

25,123,891
309,733
25,433,624

FUNDING

Programmes

Private and other unrestricted income
Private and other income

8,346,190
132,949

Field related expenses

8,479,139

FUNDINGIn e

25,424,374
25,424,374

Private restricted income-

Private and other unrestricted income

8,479,139

Private and other income

8,479,139

Municipalities and regional councils - France

9,249

Public institutional income

Public institutional income

9,249

Funding of field-related costs

Funding of field-related costs-

Indirect supply costs

In e

Private restricted income

590

8,479,139

25,433,624

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

529

International staff

57

Field positions

586

56 Médecins Sans Frontières

Locally hired staff

342

International staff

23

Field positions

365

FINANCES BY COUNTRY

LIBYA

MADAGASCAR

EXPENSES

EXPENSES
In e

In e

Personnel costs

5,624,575

Personnel costs

1,734,175

Medical and nutrition

1,628,520

Medical and nutrition

1,920,773
1,255,152

Travel and transportation

498,749

Travel and transportation

Office expenses

882,888

Office expenses

457,002

Logistics and sanitation

413,731

Logistics and sanitation

451,290

Professional services

136,388

Professional services

16,502

Communications

178,072

Communications

103,333

Grants to external partners-

Grants to external partners

890

Depreciation and amortisation

4,117

Depreciation and amortisation

903

Bank fees and financial expenses

10,318Bank fees and financial expenses

6,311

Taxes

4,050

Taxes

3,788

Others12,955

Others4,871

Programmes
Indirect supply costs
Field related expenses

9,394,363
35,4099,429,772

FUNDING

Programmes

5,954,990

Indirect supply costs

110,168

Field related expenses

6,065,157

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

9,429,772

Private and other unrestricted income

5,386,860

Private and other income

9,429,772

Private and other income

5,386,860

Public institutional income
Funding of field-related costs

9,429,772

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

674,505

Municipalities and regional councils - Switzerland

STAFF INFORMATION

3,792

Public institutional income

678,297

Funding of field-related costs

6,065,157

In full-time equivalents

Locally hired staff

176

International staff

34

Field positions

210

STAFF INFORMATION
In full-time equivalents

Locally hired staff

78

International staff

26

Field positions

104

International Financial Report 2021 57

FINANCES BY COUNTRY

MALAWI

MALAYSIA

EXPENSES

EXPENSES
In e

In e

Personnel costs

4,623,414

Personnel costs

Medical and nutrition

1,457,967

Medical and nutrition

1,213,130
728,347

Travel and transportation

785,518

Travel and transportation

59,796

Office expenses

634,360

Office expenses

124,938

Logistics and sanitation

364,238

Logistics and sanitation

89,386

Professional services

45,135

Professional services

87,243

Communications

148,527

Communications

20,734

Grants to external partners

2,730

Depreciation and amortisation

4,117

7,986

Bank fees and financial expenses-1,608

Taxes

5,047

Taxes

41,524

Others47,725

Others

11,639Grants to external partners
Depreciation and amortisation
Bank fees and financial expenses

Programmes

98-

8,120,015

Programmes

Indirect supply costs

224,218

Indirect supply costs

Field related expenses

8,344,233

Field related expenses

FUNDING

16
2,381,992

FUNDINGIn e

Private restricted income

2,381,976-

In e

Private restricted income-

Private and other unrestricted income

7,698,900

Private and other unrestricted income

2,381,992

Private and other income

7,698,900

Private and other income

2,381,992

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

645,333

Public institutional income

645,333

Funding of field-related costs

8,344,233

Public institutional income
Funding of field-related costs

2,381,992

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

Locally hired staff

62

International staff

5

Field positions

67

In full-time equivalents

Locally hired staff

407

International staff

38

Field positions

445

58 Médecins Sans Frontières

FINANCES BY COUNTRYMALIMEXICOEXPENSES

EXPENSES
In e

In e

Personnel costs

14,585,578

Personnel costs

Medical and nutrition

6,183,813

Medical and nutrition

4,700,116
813,347

Travel and transportation

3,238,980

Travel and transportation

761,660

Office expenses

2,559,686

Office expenses

Logistics and sanitation

1,686,217

Logistics and sanitation

255,417

1,021,359

Professional services

74,573

Professional services

59,789Communications

672,974

Communications

121,213Grants to external partners

264

Grants to external partners

2,793

Depreciation and amortisation

3,998

Depreciation and amortisation

3,098

Bank fees and financial expenses

42,065

Bank fees and financial expenses

2,222

Taxes

38,136

Taxes

46,078Others589,600

Others4,227

Programmes
Indirect supply costs
Field related expenses

29,675,884
893,837
30,569,721

FUNDING

Programmes

7,791,319

Indirect supply costs

1,615

Field related expenses

7,792,934

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

30,569,721

Private and other unrestricted income

7,792,934

Private and other income

30,569,721

Private and other income

7,792,934

Public institutional income
Funding of field-related costs

30,569,721

STAFF INFORMATION

Public institutional income
Funding of field-related costs

7,792,934

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

1,219

Locally hired staff

162

International staff

102

International staff

37

Field positions

1,321

Field positions

199

International Financial Report 2021 59

FINANCES BY COUNTRY

MOZAMBIQUE

MYANMAR

EXPENSES

EXPENSES
In e

In e

Personnel costs

7,727,320

Personnel costs

6,593,243

Medical and nutrition

2,536,878

Medical and nutrition

4,848,117

Travel and transportation

3,147,418

Travel and transportation

1,306,378

Office expenses

1,793,240

Office expenses

1,168,181

Logistics and sanitation

2,475,195

Logistics and sanitation

772,935

Professional services

115,207

Professional services

207,951

Communications

405,534

Communications

512,322

Grants to external partners

5,091

Grants to external partners

84,877

Depreciation and amortisation

8,367

Depreciation and amortisation

31,057

Bank fees and financial expenses

8,772Bank fees and financial expenses

75,604Taxes

12,910

Taxes

4,782

Others274,941

Others158,624

Programmes
Indirect supply costs
Field related expenses

18,510,873
435,595
18,946,468

Programmes
Indirect supply costs
Field related expenses

113,675
15,877,743

FUNDINGFUNDING

In e

In e

Private restricted income

15,764,068-

Private restricted income-

Private and other unrestricted income

18,162,160

Private and other unrestricted income

14,860,550

Private and other income

18,162,160

Private and other income

14,860,550

Swiss Agency for Development and Cooperation
Department (DDC)

591,964

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

192,344

Public institutional income

784,308

Funding of field-related costs

The Global Fund to Fight AIDS, Tuberculosis andMalaria (GFATM)

1,017,192

Public institutional income

1,017,192

Funding of field-related costs

15,877,743

18,946,468

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

589

International staff

66

Field positions

655

60 Médecins Sans Frontières

Locally hired staff

1,136International staff

29

Field positions

1,165

FINANCES BY COUNTRYNIGERNIGERIA

EXPENSES

EXPENSES
In e

In e

15,192,897

Personnel costs

27,253,143

Medical and nutrition

8,295,221

Medical and nutrition

9,310,164

Travel and transportation

4,009,985

Travel and transportation

5,893,509

Office expenses

2,605,843

Office expenses

3,295,437

Logistics and sanitation

2,022,161

Logistics and sanitation

4,883,558

Personnel costs

Professional services

164,502

Professional services

265,848

Communications

821,305

Communications

1,111,470

Grants to external partners

591,675

Grants to external partners

1,226

Depreciation and amortisation

15,078Depreciation and amortisation

33,425

Bank fees and financial expenses

19,444

Bank fees and financial expenses

33,996

Taxes

75,648Taxes

21,60640,892Others576,342

OthersProgrammes

33,854,651

Programmes

52,677,271

Indirect supply costs

1,134,927

Indirect supply costs

1,181,262

Field related expenses

34,989,578

Field related expenses

53,858,533

FUNDINGFUNDING
In e

In e

Private restricted income-

Private restricted income-

Private and other unrestricted income

34,979,714

Private and other unrestricted income

53,858,533

Private and other income

34,979,714

Private and other income

53,858,533

Governments - Others - France

8,939

Municipalities and regional councils - Switzerland
Public institutional income
Funding of field-related costs

925

Public institutional income
Funding of field-related costs

53,858,533

9,864
34,989,578

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION

Locally hired staff

2,113International staff

173

Field positions

2,286

In full-time equivalents

Locally hired staff

1,381International staff

104

Field positions

1,485

International Financial Report 2021 61

FINANCES BY COUNTRYPAKISTANPALESTINE

EXPENSES

EXPENSES
In e

In e

Personnel costs

8,310,364

Personnel costs

12,224,382

Medical and nutrition

2,482,784

Medical and nutrition

4,275,796

Travel and transportation

1,144,169

Travel and transportation

1,282,713

Office expenses

1,198,345

Office expenses

1,824,773

Logistics and sanitation

582,880

Logistics and sanitation

494,086

Professional services

57,639Professional services

151,020

Communications

223,240

Communications

278,040

Grants to external partners-

Grants to external partners

18

Depreciation and amortisation

21,918Depreciation and amortisation

2,665

Bank fees and financial expenses

2,176Bank fees and financial expenses

17,192Taxes

15,128Taxes

52,494

Others239,759

Others292,967

Programmes
Indirect supply costs
Field related expenses

14,278,402
196,119
14,474,521

FUNDING

Programmes
Indirect supply costs
Field related expenses

208,926
21,105,073

FUNDINGIn e

Private restricted income

20,896,147

-

In e

Private restricted income-

Private and other unrestricted income

14,474,521

Private and other unrestricted income

21,105,073

Private and other income

14,474,521

Private and other income

21,105,073

Public institutional income
Funding of field-related costs

14,474,521

STAFF INFORMATION

Public institutional income
Funding of field-related costs

21,105,073

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

1,112

Locally hired staff

334

International staff

41

International staff

58

Field positions

1,153

Field positions

392

62 Médecins Sans Frontières

FINANCES BY COUNTRYPAPUA NEW GUINEAPERUEXPENSES

EXPENSES
In e

Personnel costs

1,807,790

In e

Personnel costs

1,308,133

Medical and nutrition

564,162

Medical and nutrition

682,800

Travel and transportation

400,580

Travel and transportation

317,718

Office expenses

619,453

Office expenses

193,559

Logistics and sanitation

112,760

Logistics and sanitation

59,542

Professional services

16,899Professional services

16,240Communications

92,650Communications

43,373Grants to external partners-

Grants to external partners

Depreciation and amortisation-

Depreciation and amortisation

Bank fees and financial expenses

3,948

20
-

Bank fees and financial expenses

151,007Taxes

159,366

Taxes

59,988Others

165,210

Others1,683

Programmes
Indirect supply costs
Field related expenses

3,942,818
92,4404,035,258

FUNDING

Programmes

2,834,063

Indirect supply costs

58,964

Field related expenses

2,893,027

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

4,035,258

Private and other unrestricted income

1,921,403

Private and other income

4,035,258

Private and other income

1,921,403

Public institutional income
Funding of field-related costs

4,035,258

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

971,624

Public institutional income

971,624

Funding of field-related costs

2,893,027

STAFF INFORMATION
In full-time equivalents

Locally hired staff

107

International staff

19

Field positions

126

STAFF INFORMATION
In full-time equivalents

Locally hired staff-

International staff

13

Field positions

13

International Financial Report 2021 63

FINANCES BY COUNTRYPHILIPPINESRUSSIA

EXPENSES

EXPENSES
In e

Personnel costs

1,218,491

In e

Personnel costs

806,863

Medical and nutrition

368,874

Medical and nutrition

582,671

Travel and transportation

155,212Travel and transportation

57,272

Office expenses

262,812

Office expenses

79,817

Logistics and sanitation

11,491

Logistics and sanitation

77,388

Professional services

11,395

Professional services

39,978Communications

42,114

Communications

31,496

Grants to external partners

71,568Grants to external partners

78,831-

Depreciation and amortisation

4,117

759

Bank fees and financial expenses

3,667

Depreciation and amortisation
Bank fees and financial expenses
Taxes

1,987

Taxes

-

Others2,467

Others

16,965Programmes
Indirect supply costs
Field related expenses

2,147,170
3,363
2,150,533

Programmes
Indirect supply costs
Field related expenses

43,482
1,822,547

FUNDINGFUNDINGIn e

Private restricted income

1,779,065-

In e

Private restricted income-

Private and other unrestricted income

2,150,533

Private and other unrestricted income

1,822,547

Private and other income

2,150,533

Private and other income

1,822,547

Public institutional income
Funding of field-related costs

2,150,533

STAFF INFORMATION

Public institutional income
Funding of field-related costs

1,822,547

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

61

Locally hired staff

22International staff

9International staff

6

Field positions

70

Field positions

28

64 Médecins Sans Frontières

FINANCES BY COUNTRYSEARCH AND
RESCUE OPERATIONSSIERRA LEONE
EXPENSES
In e

EXPENSES
In e

Personnel costs

969,631

Medical and nutrition

372,421

Travel and transportation

1,286,659

Office expenses

235,833

Logistics and sanitation

702,411

Professional services
Communications
Grants to external partners

2,912,537
80,682-

Depreciation and amortisation

4,117

Bank fees and financial expenses

345

Taxes

6,410

Others53,614Programmes
Indirect supply costs
Field related expenses

6,624,660
14,250

Personnel costs

9,822,748

Medical and nutrition

3,505,789

Travel and transportation

2,671,942

Office expenses

1,438,650

Logistics and sanitation

1,696,161

Professional services

49,631

Communications

556,426

Grants to external partners

2,761

Depreciation and amortisation

339,592

Bank fees and financial expenses

28,911

Taxes

26,127

Others463,037

Programmes

20,601,775

Indirect supply costs

745,575

Field related expenses

21,347,350

6,638,910

FUNDINGIn e

FUNDINGIn e

Private restricted income-

Private restricted income-

Private and other unrestricted income

21,347,350
21,347,350

Private and other unrestricted income

6,638,910

Private and other income

Private and other income

6,638,910

Public institutional income

Public institutional income
Funding of field-related costs-

Funding of field-related costs

21,347,350

6,638,910

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff-

International staff

17

Field positions

17

Locally hired staff

1,213

International staff

117

Field positions

1,330

International Financial Report 2021 65

FINANCES BY COUNTRYSOMALIA AND
SOMALILAND

SOUTH AFRICA
EXPENSES
In e

EXPENSES

Personnel costs
In e

Personnel costs

4,100,370

Medical and nutrition

7,587,094

Travel and transportation

2,530,902

Office expenses

1,088,640

Logistics and sanitation

803,053

Professional services

62,881

Communications

207,477

Grants to external partners

802,999

Depreciation and amortisation

14,711

Bank fees and financial expenses

141,341

Taxes

6,381

Others

74,847

Programmes
Indirect supply costs
Field related expenses

17,420,696
202,028

6,137,864

Medical and nutrition

562,993

Travel and transportation

317,130

Office expenses

463,057

Logistics and sanitation

33,532

Professional services

191,039

Communications

130,861Grants to external partners

1,800,316

Depreciation and amortisation

3,998

Bank fees and financial expenses

4,081

Taxes

2,848

Others271,207

Programmes
Indirect supply costs
Field related expenses

9,918,926
14,096
9,933,022

17,622,723

FUNDINGIn e

FUNDINGIn e

Private restricted income-

Private restricted income-

Private and other unrestricted income

9,493,304
9,493,304

Private and other unrestricted income

17,622,723

Private and other income

Private and other income

17,622,723

International Drug Purchase Facility (UNITAID)

439,718

Public institutional income

439,718

Funding of field-related costs

9,933,022

Public institutional income
Funding of field-related costs

17,622,723

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

75

Locally hired staff

165

International staff

47

International staff

5

Field positions

122

Field positions

170

66 Médecins Sans Frontières

FINANCES BY COUNTRY

SOUTH SUDAN

SUDAN

EXPENSES

EXPENSES
In e

In e

Personnel costs

44,067,094

Personnel costs

19,137,482

Medical and nutrition

8,557,434

Medical and nutrition

5,063,668

Travel and transportation

11,571,869

Travel and transportation

5,785,648

Office expenses

6,635,737

Office expenses

2,907,771

Logistics and sanitation

5,131,593

Logistics and sanitation

5,204,820

Professional services

393,467

Professional services

523,635

Communications

2,015,069

Communications

707,663Grants to external partners

14,246

Grants to external partners

57,501

Depreciation and amortisation

55,335

Depreciation and amortisation

38,727

Bank fees and financial expenses

384,621

Bank fees and financial expenses

13,560Taxes

24,599

Taxes

9,867

Others735,698

Others

189,896

Programmes

79,586,762

Programmes

39,640,240

Indirect supply costs

1,384,683

Indirect supply costs

1,105,889

Field related expenses

80,971,445

Field related expenses

40,746,128

FUNDINGFUNDINGIn e

Private restricted income-

Private and other unrestricted income

76,661,383

Private and other income

76,661,383

Swiss Agency for Development and Cooperation (DDC)

1,063,686

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

3,187,180

Municipalities and regional councils - Switzerland

59,196

Public institutional income

4,310,062

Funding of field-related costs

80,971,445

In e

Private restricted income-

Private and other unrestricted income

40,496,393

Private and other income

40,496,393

Municipalities and regional councils - Switzerland

249,735

Public institutional income

249,735

Funding of field-related costs

40,746,128

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

2,695International staff

258

Field positions

2,953

Locally hired staff

1,113International staff

138

Field positions

1,251

International Financial Report 2021 67

FINANCES BY COUNTRYSYRIATAJIKISTANEXPENSES

EXPENSES
In e

In e

Personnel costs

11,190,753

Personnel costs

Medical and nutrition

11,869,834

Medical and nutrition

1,287,110
521,343

Travel and transportation

2,300,884

Travel and transportation

303,745

Office expenses

1,152,501

Office expenses

212,457

Logistics and sanitation

3,475,209

Logistics and sanitation

125,709

Professional services

45,325

Professional services

5,276

Communications

332,888

Communications

39,498Grants to external partners

1,109,856

Grants to external partners-

Depreciation and amortisation

30,033

Depreciation and amortisation

8,234

Bank fees and financial expenses

555,758

Bank fees and financial expenses

4,727

Taxes

639

Taxes

167

Others402,484

Others

20,286

Programmes
Indirect supply costs
Field related expenses

32,466,164
947,559
33,413,723

FUNDING

Programmes
Indirect supply costs
Field related expenses

2,528,552

FUNDINGIn e

Private restricted income

2,528,552-

In e

Private restricted income-

Private and other unrestricted income

33,413,723

Private and other unrestricted income

2,528,552

Private and other income

33,413,723

Private and other income

2,528,552

Public institutional income
Funding of field-related costs

33,413,723

Public institutional income
Funding of field-related costs

2,528,552

STAFF INFORMATION

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

480

Locally hired staff

83

International staff

69

International staff

14

Field positions

548

Field positions

97

68 Médecins Sans Frontières

FINANCES BY COUNTRYTANZANIATHAILAND

EXPENSES

EXPENSES
In e

In e

Personnel costs

3,975,862

Personnel costs

937,116

Medical and nutrition

1,347,104

Medical and nutrition

39,769Travel and transportation

538,301

Travel and transportation

108,445

Office expenses

435,411

Office expenses

124,516

Logistics and sanitation

127,245

Logistics and sanitation

76,660Professional services

56,520Professional services

79,888Communications

80,630Communications

36,613Grants to external partners

6,123

Grants to external partners

42,243

Depreciation and amortisation

6,791

Depreciation and amortisation

Bank fees and financial expenses

2,284Bank fees and financial expenses

1,013

-

Taxes

197,136

Taxes

82,594

Others-72,167

Others128

Programmes

6,701,239

Programmes

Indirect supply costs

125,519

Indirect supply costs

Field related expenses

6,826,758

Field related expenses

FUNDING

1,528,985
1,528,985

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

6,364,286

Private and other unrestricted income

1,528,985

Private and other income

6,364,286

Private and other income

1,528,985

Swiss Agency for Development and Cooperation
Department (DDC)

462,472

Public institutional income

462,472

Funding of field-related costs

6,826,758

Public institutional income
Funding of field-related costs

1,528,985

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

223

International staff

10

Field positions

233

Locally hired staff

37

International staff

2

Field positions

38

International Financial Report 2021 69

FINANCES BY COUNTRY

TURKEYUGANDA

EXPENSES

EXPENSES
In e

In e

Personnel costs

606,227

Personnel costs

Medical and nutrition

33,086

Medical and nutrition

3,221,355
870,351

Travel and transportation

9,486

Travel and transportation

527,720

Office expenses

71,979

Office expenses

642,987

Logistics and sanitation

34,977

Logistics and sanitation

229,758

Professional services

77,333

Professional services

76,580Communications

17,343

Communications

156,178

Grants to external partners-

Grants to external partners

Depreciation and amortisation-

Depreciation and amortisation

Bank fees and financial expenses

435Bank fees and financial expenses

Taxes

304

Taxes

7,211

Others-3

Others

65,214Programmes
Indirect supply costs
Field related expenses

851,167
851,167

FUNDING66
11,174Programmes

5,808,593

Indirect supply costs

117,785

Field related expenses

5,926,378

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

851,167

Private and other unrestricted income

5,315,739

Private and other income

851,167

Private and other income

5,315,739-

Governments - Others - France

115,628

Swiss Agency for Development and Cooperation (DDC)

277,483

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

217,528

Public institutional income

610,639

Funding of field-related costs

5,926,378

Public institutional income
Funding of field-related costs

851,167

STAFF INFORMATION
In full-time equivalents

Locally hired staff

23

International staff

2

Field positions

25

STAFF INFORMATION
In full-time equivalents

70 Médecins Sans Frontières

Locally hired staff

378

International staff

25

Field positions

403

FINANCES BY COUNTRYUKRAINEUZBEKISTANEXPENSES

EXPENSES
In e

Personnel costs

3,820,894

In e

Personnel costs

3,804,174

Medical and nutrition

615,923

Medical and nutrition

1,950,137

Travel and transportation

400,551

Travel and transportation

609,979

Office expenses

602,703

Office expenses

230,553

Logistics and sanitation

280,968

Logistics and sanitation

193,958

Professional services

115,782

Professional services

40,566

Communications

172,478

Communications

82,674

Grants to external partners

2,516

Grants to external partners

Depreciation and amortisation

4,122

Depreciation and amortisation

20,586

Bank fees and financial expenses

10,855

Bank fees and financial expenses

3,883

Taxes

69,677

Taxes

714

Others

98,718Others60,153

Programmes
Indirect supply costs
Field related expenses

6,195,185
53,943
6,249,129

FUNDING-

Programmes

6,997,377

Indirect supply costs

78,266

Field related expenses

7,075,643

FUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

6,249,129

Private and other unrestricted income

7,075,643

Private and other income

6,249,129

Private and other income

7,075,643

Public institutional income
Funding of field-related costs

6,249,129

Public institutional income
Funding of field-related costs

7,075,643

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

146

Locally hired staff

268

International staff

33

International staff

28

Field positions

179

Field positions

296

International Financial Report 2021 71

FINANCES BY COUNTRYVENEZUELAYEMEN

EXPENSES

EXPENSES
In e

In e

Personnel costs

8,502,430

Personnel costs

46,275,570

Medical and nutrition

5,333,261

Medical and nutrition

24,310,110

Travel and transportation

3,229,828

Travel and transportation

9,614,727

Office expenses

2,974,849

Office expenses

3,288,518

Logistics and sanitation

1,550,415

Logistics and sanitation

3,518,412

Professional services

400,136

Professional services

500,897

Communications

426,786

Communications

991,180

Grants to external partners

1,670

Grants to external partners

91,240Depreciation and amortisation

15,029Depreciation and amortisation

48,195

Bank fees and financial expenses

88,182

Bank fees and financial expenses

8,010

Taxes

81,394

Taxes

13,815

Others1,753,785

Others899,498

Programmes
Indirect supply costs
Field related expenses

20,850,195
884,584
21,734,779

Programmes

89,560,174

Indirect supply costs

1,973,187

Field related expenses

91,533,361

FUNDINGFUNDINGIn e

Private restricted income

-

In e

Private restricted income-

Private and other unrestricted income

21,734,779

Private and other unrestricted income

91,289,092

Private and other income

21,734,779

Private and other income

91,289,092

Public institutional income
Funding of field-related costs

21,734,779

Municipalities and regional councils - Switzerland

244,269

Public institutional income

244,269

Funding of field-related costs

91,533,361

STAFF INFORMATION
In full-time equivalents

Locally hired staff

506

International staff

60

Field positions

565

72 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

2,703International staff

176

Field positions

2,879

FINANCES BY COUNTRYZIMBABWE
EXPENSES
In e

Personnel costs

2,972,260

OTHER COUNTRIES/REGIONS AND
TRANSVERSALACTIVITIES *Medical and nutrition

452,544

Travel and transportation

345,332

Office expenses

399,018

Logistics and sanitation

310,923

Professional services

88,503

Personnel costs

Communications

93,123

Medical and nutrition

Grants to external partners

6

EXPENSES
In e

9,666,054
772,016

Travel and transportation

2,251,828
1,366,126

Depreciation and amortisation

2,665

Office expenses

Bank fees and financial expenses

13,340Logistics and sanitation

Taxes

16,382

Professional services

2,435,422

Others77,211

Communications

611,267

Programmes

4,771,307

Indirect supply costs

103,244

Field related expenses

4,874,551

110,578

Grants to external partners

3,439,999

Depreciation and amortisation

795,584

Bank fees and financial expenses

32,844

Taxes

97,915

Others-539

Programmes
Indirect supply costs

FUNDINGIn e

Private restricted income

21,579,095
662,854

Field related expenses

22,241,949-

Private and other unrestricted income

4,486,566

Private and other income

4,486,566

FUNDING
In e

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

387,985

Public institutional income

387,985

Funding of field-related costs

4,874,551

STAFF INFORMATION
In full-time equivalents

Locally hired staff

107

International staff

10

Field positions

117

Private restricted income-

Private and other unrestricted income

20,513,986

Private and other income

20,513,986

International Humanitarian Assistance
Department of Foreign Affairs, Trade andDevelopment (DFATD-IHA) - Canada

139,629

Municipalities and regional councils - Switzerland

74,906

International Drug Purchase Facility (UNITAID)

1,513,429

Public institutional income

1,727,963

Funding of field-related costs

22,241,949

STAFF INFORMATION
In full-time equivalents

Locally hired staff

18

International staff

16

Field positions

35* Transversal activities are activities covering more than one country
not accounted for in individual country programmes.
International Financial Report 2021 73

ABOUT THIS REPORT
Editors
Marisol Gajardo, Senior International Finance Officer, with
Joyris Keya, International Finance Officer,
Sara Izquierdo, MSF International Accountant,Gabriel Lebailly, International Financial Information Systems Manager, andArnaud Levéry, International Finance Coordinator

Editorial support
Joanna Keenan, International Content and Publications Manager

Graphic design and artwork
ACW, London, UK
www.acw.uk.com

Médecins Sans Frontières (MSF) is an international,
independent, medical humanitarian organisation thatdelivers emergency aid to people affected by armed
conflict, epidemics, exclusion from healthcare andnatural disasters. MSF offers assistance to people
based on need and irrespective of race, religion,
gender or political affiliation.

MSF International
78 Rue de Lausanne, Case Postale 1016, CH-1211, Geneva 1, Switzerland
Tel: +41 (0) 22 849 84 84, Fax: +41 (0) 22 849 84 04, www.msf.org