INTERNATIONALFINANCIALREPORT 2017

CONTENTSCONTENTS2

MSF PROGRAMMES AROUND THE WORLD

4ACTIVITIES AND ORGANISATION

5FOREWORD

6YEAR IN REVIEW

8TREASURER’S REPORT

9

AUDITORS’ REPORTCOMBINED FINANCIAL STATEMENTS

11
12
13
14

Statement of Financial Activities
Statement of Financial Position
Statement of Changes in Funds
Statement of Cash FlowsNOTES TO THE FINANCIAL STATEMENTS
16
19
25
30
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 2017 1

MSF PROGRAMMES AROUND THE WORLDMSF PROGRAMMESAROUND THE WORLDBELGIUM

BELARUSGERMANYUKRAINE
AUSTRIAFRANCESERBIAITALY
TURKEYGREECE
TUNISIALEBANON

PALESTINE

SYRIA
IRAQ
JORDAN

LIBYA
EGYPT

MEXICOHAITI

EL SALVADORDOMINICAN
REPUBLIC

MAURITANIA
MALI

NIGER

SENEGAL

HONDURASTHE GAMBIAGUINEA-BISSAUGUINEAYEMEN

BURKINAFASO
CÔTED’IVOIRE

NIGERIA

LIBERIA
COLOMBIA

SUDAN

CHAD

SIERRA LEONEVENEZUELACAMEROONCENTRAL
AFRICANREPUBLICETHIOPIA

SOUTH
SUDAN
UGANDAKENYA
DEMOCRATIC
REPUBLIC OFCONGOSOMALIA

BURUNDITANZANIABRAZILANGOLA

MALAWIZAMBIA

BOLIVIAZIMBABWE

MADAGASCARMOZAMBIQUESWAZILAND
SOUTH
AFRICA

2 Médecins Sans Frontières

U

GEORGIAARMENIAIRAN

A

RUSSIAN
FEDERATIONUZBEKISTANKYRGYZSTANTAJIKISTANAFGHANISTANNEPALPAKISTAN
INDIA

BANGLADESH
MYANMAR

THAILANDCAMBODIA

PHILIPPINESMALAYSIANAURU
INDONESIAPAPUANEW GUINEA38

AFGHANISTAN

56

MALI

38

ANGOLA

56

MAURITANIA

39

ARMENIA57

MEXICO39

BANGLADESH

57

MOZAMBIQUE

40

BELARUS58

MYANMAR40

BELGIUM

58

NIGER

41

BURUNDI59

NIGERIA41

CAMBODIA59

PAKISTAN42CAMEROON

60

PALESTINE

42

CENTRAL
AFRICANREPUBLIC

60

PAPUA NEWGUINEA

43

CHAD

61

PHILIPPINES43

COLOMBIA

61

44

CÔTE D’IVOIRERUSSIANFEDERATION

44

DEMOCRATIC
REPUBLIC
OF CONGO

62

SENEGAL62

SERBIA

63

SIERRA LEONE

45

EGYPT

63

SOMALIA45

EL SALVADOR

64

SOUTH AFRICA

46

ETHIOPIA46

FRANCE

64

SUDAN

47

GEORGIA65

SOUTH SUDAN

47

GREECE65

SWAZILAND

48

GUINEA

66

SYRIA

48

GUINEA-BISSAU66

TAJIKISTAN

49

HAITI

67

TANZANIA

49

HONDURAS67

TUNISIA

50

INDIA

68

TURKEY

50

IRAN

68

UGANDA

51

IRAQ

69

UKRAINE

51

ITALY

69

UZBEKISTAN52

JORDAN70

VENEZUELA

52

KENYA

70

YEMEN

53

KYRGYZSTAN

71

ZIMBABWE53

LEBANON

71

54

LIBERIA

MEDITERRANEANSEA OPERATIONS

54

LIBYA

72

OTHER
COUNTRIES55

MALAWI

72

55

MALAYSIA

TRANSVERSALACTIVITIES Countries in blue have a total expenditure of less than
500,000 euros and are included in ‘other countries’

International Financial Report 2017 3

ACTIVITIES AND ORGANISATIONACTIVITIES AND
ORGANISATION
For the year ended 31 December 2017

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 2017. 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 set out in Note
1.6 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 2017, near 8,000 health professionals, logistics specialists andadministrative staff of all nationalities left on field assignments to join
more than 37,900 locally hired staff working in medical programmesin over 72 countries.

MSF is constantly seeking to improve the quality, relevance andextent of its assistance, and is dedicated to the pursuit of innovation.
The Access Campaign supports our field programmes by pushing for
improved access to existing medicines, diagnostics and vaccines, andthe 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 all over the world. Specialised organisations – calledsatellites – are in charge of specific activities such as humanitarianrelief supplies, epidemiological and medical research studies, andresearch 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 the IGA.
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.

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
In a complex and fast-changing world, we remain focused andresolute in pursuit of our goal – to provide the most appropriate,
effective medicine in the harshest of environments. As well as
responding to vital needs, our aid is born of a desire to showsolidarity with people who are suffering, whether as a result ofconflict, neglect or disease.
As a medical humanitarian association, our strength lies in our
employees and volunteers, be they front-line workers or back-office
staff, and all the other people who support our work, whether
financially, technically, politically or otherwise. This shared commitment
to those stripped of their basic rights is what binds us together.
Our strength is also grounded in mutual respect and transparency.
We welcome the recent focus on abuse of power within society atlarge and the aid sector specifically. With tens of thousands of staff
working in extreme conditions around the world, the need for eachand every one of our patients and staff to feel safe to report and fight
any form of abuse is something we take very seriously.
MSF employs people of around 150 different nationalities and thisdiversity is a source of strength. Combining an external eye withlocal knowledge improves the quality of our operations. It helps
us get closer to the realities and needs of our patients and develop
the best-adapted medical response. It also helps us to successfully
negotiate access to the most vulnerable populations in some of themost difficult places. We must continually challenge ourselves andeach other to ensure that the decisions we take are based on, andbenefit from, the widest range of perspectives possible.

MSF teams around the world are constantly adjusting to the specificchallenges of very different situations. As you can see from ourInternational Activity Report 2017, we continue to tailor the care
we provide to the very diverse realities we work in: the realities ofdisplacement, from the borders of Syria or Somalia to the deadly
so-called migration routes of North Africa, the Mediterranean andEurope; the evolution of disease realities such as multi-resistant TB or
epidemic outbreaks such as cholera and meningitis; and the conflictrealities of the Middle East and Africa.
Despite the significant direct assistance our teams have been able
to deliver, too many patients and communities remain stuck in theepicentres of spiralling conflicts – from Syria to Iraq, South Sudan
and Nigeria, to name but a few. The lack of any form of protection
in such contexts all too often leaves us powerless witnesses.
In such extreme realities, we continue to deploy what means we can.
But we cannot do it alone. We rely on those who support our action.
This generosity and compassion is what allows us to continue ourlifesaving work.

Dr Joanne Liu
International President

Jérôme Oberreit
Secretary General

Gloria Chipasula, an HIV-positive 11-year-old, poses outside her family homein Malawi as an MSF doctor from Rwanda checks her X-rays for signs of TB.
© Luca Sola

International Financial Report 2017 5

YEAR IN REVIEWYEAR IN REVIEW
by Raquel Ayora, Dr Isabelle Defourny, Christine Jamet, Dr Bart Janssens, Marcel Langenbach, Bertrand Perrochet,
Directors of Operations, Médecins Sans Frontières

Violence against civilians escalated in Myanmar, the Democratic Republic of Congo (DRC),
South Sudan, Central African Republic and Iraq in 2017. It continued unabated in Syria, Nigeria
and Yemen. Entire communities paid a staggering price of death, injury and loss, and millions
fled their homes in search of safety.
Treating the wounded and responding to basic health needs,
malnutrition and outbreaks of infectious disease, Médecins Sans
Frontières (MSF) provided lifesaving care to those caught up in conflictas health systems collapsed and living conditions deteriorated. Where
we were unable to secure direct access to those trapped at the heartof the violence, in places such as Myanmar and Syria, we focused ourassistance on those who had escaped.

FINAL BATTLES IN AREAS UNDER SIEGE
In both Raqqa in Syria and Mosul in Iraq, bombs rained down on
trapped civilians as coalition forces wrestled back control from theIslamic State group.
In Mosul, the frontlines cut through densely populated areas in thewest, holding people under siege, sometimes for months on end.

MSF has been responding to the humanitarian needs of the

In the midst of the battle, some of the injured had to wait days

marginalised ethnic Rohingya minority in Myanmar for years.

before seeking medical care. When the fighting was at its mostTargeted attacks of unprecedented scale by the Myanmar militaryintense, our emphasis was on trauma surgery, but we also provided

in August 2017 drove another 660,000 or more Rohingya into

paediatric, obstetric and primary healthcare and treated malnutritionneighbouring Bangladesh, where we ramped up our activities infor those escaping Mosul. With many organisations, including MSF,

response. We dealt with multiple disease outbreaks triggered by the

focusing on the first stages of trauma care, a functional network ofballooning refugee population’s abject living conditions and poor
underlying health. Retrospective mortality surveys carried out by MSF
epidemiologists revealed the extreme violence inflicted in Rakhine

medicalised transport was lacking, as were easily accessible referral
facilities for definitive surgery.

state: by the most conservative estimate, at least 6,700 Rohingya

Our teams saw fewer wounded in the battle for Raqqa in Syria.

were killed in the space of a month.

This raised questions about what was happening in an area of urban

Continued violence and mass displacement in Nigeria’s Borno state
has uprooted more than two million people, many of whom have

warfare and bombardment, and whether people were accessing any
care at all, or simply dying. To this day we do not know. We provided

regrouped around garrison towns controlled by the Nigerian military.

medical assistance to those fleeing Raqqa as they regrouped in

In January, an airstrike hit a camp for displaced people in Rann,

camps around the area, but in general aid relief was scarce.

where MSF was running a health facility. It killed at least 90 people,
including 3 MSF workers, and injured hundreds.

OUT OF THE SPOTLIGHT

Despite the insecurity and challenges in accessing many areas,

Several other long-running, lesser reported conflicts escalated.

MSF teams conducted emergency interventions in 11 towns inConflict and violence affected millions of people in South Sudan,

Borno state, providing nutritional and medical care, relief items,

where medical facilities and staff were not spared. MSF’s clinics

and water and sanitation in displacement camps. However, people

and hospitals were looted and our staff and patients forced to flee.

living in areas controlled by armed opposition groups remainedMore than two million South Sudanese were displaced, inside andcut off from aid.

outside the country, creating the world’s fastest growing refugee

There was no let-up in Yemen’s war in 2017 or in the direct trauma
injuries suffered as a result. Preventable diseases such as cholera anddiphtheria also re-emerged, as the country grappled with a total
breakdown of its medical, sanitation and economic systems, andimport restrictions on fuel, food and medicines.

crisis. This prompted a huge MSF response in Uganda, DRC, Ethiopia
and Sudan.
DRC itself was wracked by violence, especially in the Kasai region,
where 1.5 million people were displaced. Our teams were able
to intervene only when the fighting subsided. We discovered

The situation in war-ravaged Somalia also remains extreme. Since

extremely high rates of severe acute malnutrition among young

withdrawing from the country four years ago following repeatedchildren in the area, with over 1,000 under-fives treated between

attacks on our teams, we have continuously monitored the situation

June and September 2017 alone. Our teams also provided

and re-engaged with the relevant authorities. Despite ongoingcomprehensive paediatric care and surgery.

security concerns, we returned to Somalia in 2017, opening anutrition programme in the Puntland region and expanding our

In Central African Republic, full-blown conflict resurged across muchservices throughout the year. However the scale of our activitiesof the country. Several towns emptied as people fled in terror, seeking

remains limited; our ability to operate depends largely on the

refuge in churches, mosques and even MSF hospitals, or surviving

acceptance and active support we receive from the authorities andhand to mouth in the bush. In response to the towering health needs,

host communities.

MSF provided medical care to communities across the country.

6 Médecins Sans Frontières

YEAR IN REVIEW

A flooded Rohingya refugee camp in Bangladesh.
© Antonio Faccilongo

THE HUMAN COST OF ‘DETERRENCE’

WOMEN’S HEALTH

Meanwhile, in Europe governments struck deals with Libya to keep

Our teams assisted over 300,000 childbirths in 2017, working inmigrants and refugees from reaching their shores, fully aware of thelarge maternity hospitals, including in eastern DRC, Iraq, Syria andwidespread torture, detention and criminal extortion this left themAfghanistan, where women have few other safe, free options.

exposed to. Smear campaigns were orchestrated to discredit lifesaving
search and rescue efforts on the Mediterranean, despite some 3,000

Unsafe abortions are one of the world’s main causes of maternalmortality and are entirely preventable. At our International General

people drowning in 2017. Nevertheless, MSF remained committed to

Assembly in 2017, MSF reasserted its commitment to providing safe

saving lives that would otherwise be lost, and to throwing light on thetermination of pregnancy to all women and girls who need it.

human cost of deterrence policies.

INFECTIOUS DISEASESAs a direct result of missing childhood vaccinations, diphtheria brokeout in Yemen and among refugees from Myanmar in Bangladesh,
prompting MSF vaccination and treatment campaigns.
People still perish from infectious diseases that should be confined tohistory. In 2017, MSF supported the Madagascan authorities’ responseto an outbreak of the plague, which took 200 lives.
Massive cholera outbreaks raged through Yemen and East Africa. DRC

TREATING TUBERCULOSIS (TB)
MSF remains the largest non-government provider of TB treatment
worldwide. Together with partner organisations and local healthauthorities, we are pioneering new drug-resistant treatment options,
including regulated trials in South Africa and Uzbekistan, where ourteams test shorter, more effective and better tolerated regimes.
In 2017, we also advocated for scaling up the use of the new TB drugs
bedaquiline and delamanid through the MSF Access Campaign andurged governments and stakeholders to increase patient treatment
through the #StepUpforTB campaign.

experienced its most significant cholera outbreak in 20 years, affecting

We are hugely grateful to all our donors, who make our work possible,

55,000 people and causing 1,190 deaths across 24 of the country’s

and to all our dedicated MSF field workers, who give their time and26 provinces. Our teams treated almost half of the registered cases.

skills to assist others, at times at considerable risk to themselves. Our
teams remain committed to finding and releasing our three colleagues

Measles also ravaged communities across eastern DRC. In just eight

who were abducted in DRC in 2013 and remain unaccounted for.

months, MSF treated almost 14,000 cases and vaccinated over a

Philippe, Richard and Romy, our thoughts are with you, your friends

million children.

and your families.

International Financial Report 2017 7

TREASURER’S REPORTTREASURER’S REPORTCOMBINED ACCOUNTS 2017

PROGRAMME EXPENDITURE

MSF is pleased to present its audited combined Financial Statements.
The combined accounts represent an aggregation of the audited
Financial Statements of the 21 main offices worldwide (Australia,
Austria, Belgium, Brazil, Canada, Denmark, France, Germany, Greece,
Hong Kong, Italy, Japan, Luxembourg, the Netherlands, Norway,
South Africa, Spain, Sweden, Switzerland, the United Kingdom andthe United States), together with the Financial Statements of theoffices in Argentina, the Czech Republic, Republic of Korea, India,
Ireland and Mexico, satellite organisations (MSF Supply, MSF Logistique,
Epicentre, Fondation MSF, Etat d’Urgence Production, SCI MSF, SCI Sabin,
Fondation MSF Belgique, Ärzte Ohne Grenzen Foundation and MSF
Enterprises Limited) and MSF International. The combined Financial
Statements give a view of MSF’s work internationally and are a meansof providing transparency and accountability.

Countries where we ran programmes with spending over 15 million
euros in 2017 are listed below.
In millions of e

2017

2016

Democratic Republic of Congo

102

110

South Sudan

74

87

Yemen

62

60

Central African Republic

58

60

Iraq

58

42

Nigeria

55

39

Syria

52

39

INCOME

Haiti

41

42

2017 saw a 1 per cent increase in income compared with 2016
(the appreciation of the euro against most other currencies having
partially offset the underlying increase of 4 per cent). Total incomeof 1,532 million euros for 2017 was 16 million euros higher than in
2016, driven by an increase in private income which more than offset
the 14 million euro drop in public institutional funding. More than
6.3 million individual donors and private funders provided 96% of
MSF’s income in 2017.

Afghanistan

40

25

Lebanon31

21

Ethiopia

31

29

Jordan

30

16

Niger

27

26

Kenya

25

24

Pakistan

23

23

Uganda18

8

Myanmar

17

20

Chad

17

23

Bangladesh

15

4

Sudan

15

12

EXPENDITURE
Total expenditure in 2017 was 1,614 million euros, an increase of
156 million euros on 2016 (10 per cent increase). The expenditure canbe broken down into two main categories: social mission and otherexpenses. The table below breaks down these categories further still.

In millions of e

2017

2016

1,085

989

Programme support

190

171

Awareness - raising

46

45

Other humanitarian activities

14

12

1,335

1,217

203

174

Programmes

Total social mission
Fundraising
Management and generaladministration

78

68

Total other expenses

282

241

1,616

1,459

Total

In 2017, 82.6% of MSF’s total expenditure was spent on social mission
and 17.4% on other expenses (2016: 83.4% and 16.6% respectively).
The deterioration in the social mission ratio was driven by higher
investments in fundraising and expenditure on IT projects aimed
at improving efficiency. Management and general administration
expenses continue to represent less than 5% of total expenses.

8 Médecins Sans Frontières

Those countries listed separately above accounted for 73% of MSF’s 2017
programme expenditure (2016: 73% - percentage based on the 2016 list).
The big increases were driven by MSF’s response to continued armed
conflicts in Afghanistan, Iraq, Nigeria and Syria as well as the Rohingya
refugee crisis in Myanmar and Bangladesh. We continue to be heavily
involved in the Democratic Republic of Congo, Central Africa Republic,
Haiti, South Sudan and Yemen.

RESULT FOR THE YEAR AND RESERVES POLICY
The result for 2017, after adjusting for exchange gains/losses, showsa deficit of 104 million euros (surplus of 69 million euros for 2016).
MSF has a reserves policy, at an international level, of holding retained
earnings to cover working capital needs, buffers, investment andemergency. The level of reserves as at 31 December 2017 equates toapproximately 7.5 months of the year’s activity (9.2 months for 2016).

Yvan Legris
International Treasurer

AUDITORS’ REPORT

AUDITORS’ REPORT
Ernst & Young Ltd

KPMG SA

59, route de Chancy
1213 Lancy-Geneva

111, rue de Lyon
1203 Geneva

Report of the Joint Independent Auditors to the Members of the MSF International General Assembly on the Combined
Financial Statements ofMédecins Sans Frontières International, Geneva

We have audited the combined financial statements of Médecins Sans Frontières International, on pages 10 to 36, which
comprise the statement of financial position, the statement of financial activities, statement of changes in funds, statementof cash flows and notes for the year ended 31 December, 2017.
International Board’s Responsibility for the Combined Financial Statements
The International Board is responsible for the preparation of these combined financial statements in accordance withthe accounting policies set out in the notes to the combined financial statements. This responsibility includes designing,
implementing and maintaining an internal control system relevant to the preparation of combined financial statementsthat are free from material misstatement, whether due to fraud or error. The International Board is further responsible
for selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in thecircumstances.
Joint Auditors’ Responsibility
Our responsibility is to express an opinion on these combined financial statements based on our audit. We conducted our
audit in accordance with Swiss Auditing Standards. Those standards require that we plan and perform the audit to obtainreasonable assurance about whether the combined financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the combined
financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks
of material misstatement of the combined financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity’s preparation of the combined financial statements
in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the entity’s internal control system. An audit also includes evaluating the appropriatenessof accounting policies used and the reasonableness of accounting estimates made by the International Board, as well as
evaluating the overall presentation of the combined financial statements. We believe that the audit evidence we haveobtained is sufficient and appropriate to provide a basis for our audit opinion.
OpinionIn our opinion, the combined financial statements of Médecins Sans Frontières International for the year ended
31 December, 2017 give a true and fair view of the combined financial statements with the accounting policies set out in
Note 1 to the combined financial statements.

Ernst & Young Ltd

Laurent Bludzien
Licensed Audit Expert
Auditor in Charge

KPMG SA

Anne-Céline Bosviel
Licensed Audit Expert

Pierre Henri Pingeon
Licensed Audit Expert
Auditor in Charge

Olivier de Luca
Licensed Audit Expert

Geneva, 29 May 2018

International Financial Report 2017 9

A child is weighed at Buda clinic, one of the 17 facilities
MSF supports in Bili, Democratic Republic of Congo.
© Vincenzo Livieri/MSF

COMBINEDFINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2017

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIESIn thousands of e

Notes

Unrestricted

Restricted

2017

2016

Individuals

2.1.1 / 4.2.1

1,203,644

94,1001,297,744

1,233,837

Private institutions

2.1.1 / 4.2.1

123,518

49,804

173,322204,510

1,327,162

143,904

1,471,067

1,438,346

Private income
Public institutional income

2.1.2 / 4.2.2

589

29,27929,86953,997

Other income

2.1.3 / 4.2.1

25,3925,430

30,822

23,955

1,353,144

178,614

1,531,758

1,516,299

IncomeProgrammes

2.2.3 / 4.2.3

946,578

137,948

1,084,526

989,385

Programme support

2.2.4

171,198

19,069190,266

170,550

Awareness -raising

2.2.5

45,1201,139

46,25945,134

Other humanitarian activities

2.2.6

13,456251

13,707

12,311

1,176,353

158,406

1,334,759

1,217,381

Social mission
Fundraising

2.2.7

201,248

1,918

203,166

173,645

Management and general administration

2.2.8

77,624815

78,43967,819278,8732,733

281,606

241,466

Other expenses
Expenditure

2.2

1,455,226

161,139

1,616,365

1,458,847

Net exchange losses / gains
unrealised and realised

2.2.10-16,390-2,538-18,928

11,375-118,472

14,936-103,536

68,828

Deficit / Surplus

Details of Personnel expenses are presented in Note 2.2.2

International Financial Report 2017 11

COMBINED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL POSITIONIn thousands of e

Notes

2017

2016

Cash and cash equivalents

3.1

839,580

1,001,121

Inventories

3.2

61,88853,220Grants receivable

3.3

28,47525,683Contributions receivable

3.4

48,55463,303

Other receivables

3.5

73,17356,532Other assets

3.6

18,21523,897

1,069,885

1,223,756

Current assets
Financial assets

3.7

37,21733,468Property, plant and equipment

3.8

206,333

183,142

Intangible assets

3.8

14,273

12,259257,823

228,870

1,327,708

1,452,625

Non-current assets
AssetsCurrent deferred income

3.9

11,902

13,605Current accounts payable and accrued expenses

3.10

145,726

134,331

Current financial debts

3.12

1,944

5,873

Current provisions

3.13

25,383

17,981

184,955

171,789

Current liabilities
Non-current deferred income

3.9

-

81

Non-current accounts payable and accrued expenses

3.10

369

317

Non-current financial debts

3.12

79,27965,874Non-current provisions

3.13

1,137

907

Non-current liabilities

80,78567,179Liabilities

265,741

238,984

Restricted funds

43,277

33,845

Capital for foundation

3,519

3,370

Minimum compulsory level of retained earnings

1,371

2,050

Translation reserves

17,38566,936

Unrestricted funds

996,415

1,107,440

Funds

1,061,967

1,213,641

Liabilities and funds

1,327,708

1,452,625

12 Médecins Sans Frontières

COMBINED FINANCIAL STATEMENTS

STATEMENT OF CHANGES IN FUNDS
In thousands of e

2017

Notes

Restricted funds

Impact ofexchange
rate onhistoricalvalue

Change insubscribed
capital

2016

Other
movements

Surplus /Deficit2017

33,845---5,504

14,93643,277

3,370

149

-

-

-

3,519

2,050
66,936
1,107,440--49,551
-

-679
7,447

-118,472

1,371
17,385996,415

1,213,641

149-49,551

1,265-103,536

1,061,967

Funds allocated to a specific country

1,423

-

-

26

1,310

2,760

Funds not allocated to a country
Ebola Initiative Fund
Pledges and temporarily restricted funds
from MSF USA
Others30,984
1,107---6,839
-

3,948
-900

28,093207

27,4482,428---5,843
-995

4,850
-2

26,455
1,431

Permanently restricted funds

1,438

-

-

1,308

9,678

12,424

Restricted funds

33,845---5,504

14,93643,277

Organisational capital
Capital for foundation
Minimum compulsory levelof retained earnings
Translation reserves
Unrestricted funds

1.5

Total funds

Pledges, temporarily & permanently restricted funds, and the Ebola Initiative Fund not allocated to country yet, compose the 31 million euros includedin Funds not allocated to a country.
In thousands of e

2016

Notes

Restricted funds

Impact ofexchange
rate onhistoricalvalue

Change insubscribed
capital

2015

Other
movements

Surplus /Deficit2016

13,674

-

-

2,878

17,29333,845

2,715

687

-

-32

-

3,370

1,915
53,287
1,059,762-

13,649-32-3,754103
51,431

2,050
66,936
1,107,440

1,131,353

687

13,649-876

68,8281,213,641

Organisational capital
Capital for foundation
Minimum compulsory levelof retained earnings
Translation reserves
Unrestricted funds
Total funds

1.5

Funds represent the cumulative surpluses and deficits of current and previous years. They comprise:-R estricted funds, which include permanently and other restricted funds.
Permanently restricted funds, which 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 which may be the minimum compulsory level of funds to be maintained in some countries.
Restricted funds by country are contributions received with a specific earmarking that have not been spent at year-end.
Temporarily restricted funds are funds that MSF will be allowed to use after the end of the contractual commitment.			
- Unrestricted funds, which are unspent donor non-designated funds to be spent at the discretion of MSF’s trustees to further MSF’s social mission.
- Other funds and equities, which represent foundations’ capital, and translation adjustments arising from the translation of entities’ financial
statements into euros.

International Financial Report 2017 13

COMBINED FINANCIAL STATEMENTS

STATEMENT OF CASH FLOWSCASH FLOWS FROM HUMANITARIAN AND FUNCTIONING ACTIVITIESIn thousands of e

2017

2016

1,467,332

1,421,655

1,471,067

1,438,346-9,603-167

Change in receivables from private donors

9,016-10,148

Change in deferred income on private grants-3,148-5,537--839

1. Cash flows from private donors
Private income
Income with no impact on cash flows or not related to humanitarian and functioning activities

Change in unspent donor - designated / restricted funds

28,711

46,884

Public institutional income

29,86953,997

Change in public institutional assets-3,65622,655

Change in public institutional liabilities

2,498-29,768-1,573,186-1,430,543

21,325

14,795

2. Cash flows from public institutional agencies

3. Other cash flows from humanitarian and functioning activities
Other income
Equipment and services sold to other organisations
Social mission expenditure
Other expenses

9,497

9,160

-1,334,759-1,217,381-281,606-241,466-74-33

Depreciation, amortisation, provisions

25,38329,773

Write - off of non - current assets

3,190

1,120

Investment subsidies as income

-59

-59

Net exchange gains and losses-18,928

11,375

Change in other receivables and current assets-19,376-52,520

Change in other current liabilities

22,221

14,691-77,143

37,996-61,603-138,507

Permanently restricted contributions and income

Net cash used for / provided by humanitarian and functioning activities (A) = 1+2+3

CASH FLOWS FROM INVESTING ACTIVITIESInvestments in non - current assets
Investment subsidies as income

59

59

Change in investment subsidies liabilities

-84

1,753

-61,629-136,695

Net cash used for investing activities (B)CASH FLOWS FROM FINANCING ACTIVITIESPermanently restricted contributions and income

9,678

199

Change in financial debts

10,34063,449149695

Net cash provided by financing activities (C)20,16764,344

Effect of exchange rate fluctuations ( D )-43,288

10,746CHANGE IN CASH AND CASH EQUIVALENTS ( A+B+C+D )-161,892-23,609

Cash inflow due to new combined entity

351-

Effect of changes in accounting principles and structure (E)351-

1,001,121

1,024,732

839,580

1,001,121

Change in capital

OPENING CASH AND CASH EQUIVALENTS ( F )CLOSING CASH AND CASH EQUIVALENTS ( A+B+C+D+E +F)

14 Médecins Sans Frontières

Mrs Saidou has her seven-month-old baby checked out
by an MSF doctor in Bambari, Central African Republic.
© Colin Delfosse

NOTES TO THE
FINANCIALSTATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2017

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 asingle parent entity in its Financial Statements. All entities are combined following the combination method under 1.2. These
were approved by the International Board of MSF on 25 May 2018.

1.2 BASIS OF COMBINATION
Equity accumulation
Since the first combination of an entity does not result from the purchase of shares, combined equity represents the aggregatedequity capital and other equity of the combined entities. Investments between combined entities are eliminated against equity.
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.
Scope of combination
The following entities’ results were included based on the specific method described in this disclosure:
MSF Argentina

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

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 Czech Republic

Lékari bez hranic, o.p.s Seifertova 555/47, 130 00 Praha 3, Žižkov, Czech Republic

MSF Denmark

Strandlodsvej 44, 2, 2300 København S, Denmark

MSF France

8, rue Saint Sabin 75011 Paris France

MSF Germany

Am Köllnischen Park 1, 10179 Berlin, Germany

MSF Greece

15 Xenias St., 115 27 Athens, Greece

MSF Holland

Plantage Middenlaan 14, 1018 DD, Amsterdam, Netherlands

MSF Hong Kong

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

MSF India

AISF Building, 1st & 2nd Floor, Amar Colony, Lajpat Nagar IV, New Delhi 110024, India

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 Logistique

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

MSF Luxembourg

68, rue de Gasperich L-1617, Luxembourg

MSF Mexico

56, Fernando Montes de Oca, Condesa, 06140 Ciudad de México, CDMX, Mexico

MSF Norway

Hausmannsgate 6, 0186 Oslo, Norway

MSF Supply

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

MSF South Africa

70 Fox Street,7th 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

Nou de la Rambla, 26 08001 Barcelona, Spain

MSF Sweden

Fredsborgsgatan 24, 4 trappor, Box 47021, 100 74 Stockholm, Sweden

MSF Switzerland

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

MSF UK

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

MSF USA40 Rector Street, 16th Floor, New York, NY, 10006-1751

Ärzte Ohne Grenzen Foundation

Am Köllnischen Park 1, 10179 Berlin, Germany

Epicentre

8, rue Saint Sabin, 75011 Paris, France

Etat d’Urgence Production

8, rue Saint Sabin, 75011 Paris, France

Fondation MSF

8, rue Saint Sabin, 75011 Paris, France

Fondation MSF Belgique

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

SCI MSF8, rue Saint Sabin, 75011 Paris, France

SCI Sabin

8, rue Saint Sabin, 75011 Paris, France

MSF Mexico was added to the combined reporting in 2017.

16 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

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.
The combined Financial Statements comprise the:- Statement of Financial Activities- Statement of Financial Position- Statement of Changes in Funds- Statement of Cash Flows- Notes to the Financial Statements

1.3 RELATED PARTIESAll the entities disclosed above are related parties, as well as the International Board members disclosed under Note 5.3.4.2 – Renumeration of
Directors and Managers.

1.4 BASIS OF PRESENTATIONThe combined Financial Statements were prepared in accordance with and comply with the articles of the association MSF International,
and the Swiss generally accepted accounting principles (Swiss GAAP FER/RPC including Swiss GAAP FER/RPC 21 and Swiss GAAP FER/RPC 30).
The Financial Statements are presented in euros, rounded to the nearest thousand. They are prepared in accordance with the historicalcost convention.
The Financial Statements were prepared and presented according to the principles of accruals, matching, going concern, consistency
and prudence.
Figures are rounded and therefore may vary slightly from the amounts presented in other documents. Rounding differences may exist
within summations.

1.5 FUNCTIONAL AND PRESENTATION CURRENCY
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.
The translation reserve is recognised in the balance sheet 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

Closing rate

Average rate

Average rate

2017

2016

2017

2016

ARS

22.70

16.71

20.92

16.70

AUD

1.53

1.46

1.47

1.49

BRL

3.97

3.43

3.61

3.86

CAD

1.50

1.42

1.46

1.47

CHF

1.17

1.07

1.11

1.09

CZK

25.54

27.02

26.33

27.03

DKK

7.44

7.43

7.44

7.45

EUR

1.00

1.00

1.00

1.00

GBP

0.89

0.86

0.88

0.82

HKD

9.37

8.18

8.80

8.59

INR

76.61

71.59

73.53

74.37

JPY

135.01

123.40126.71120.20KRW

1,279.61

1,269.36

1,276.74

1,284.18

MXN

23.66

21.77

21.33

20.67

NOK

9.84

9.09

9.33

9.29

SEK

9.84

9.55

9.64

9.47

USD

1.20

1.05

1.13

1.11

ZAR

14.81

14.46

15.05

16.26

International Financial Report 2017 17

NOTES TO THE FINANCIAL STATEMENTS

1.6 CHANGE IN ACCOUNTING POLICIES AND DISCLOSURESIn 2016, MSF fully adopted the Swiss Generally Accepted Accounting Principles (Swiss GAAP FER/RPC accounting framework, including SwissGAAP FER/RPC 21 specific to not-for-profit organisations). Previously, the combined financial statements of MSF were prepared in accordancewith MSF accounting policies, a special purpose accounting framework.
The 2017 Financial Statements do not contain any changes in accounting policies compared with 2016.
During the 2017 combination process, an error was identified in the 2016 combined financial statements which resulted in an overstatementof the reported numbers of Cash and cash equivalents and Unrestricted funds by 9,473 thousand euros at 31 December 2016. After due
consideration of the nature and magnitude of the error, which is attributable to a technical issue in the 2016 combination process with no
impact on the 2016 reported statements of financial activities, the 2016 numbers included for comparative purposes in the 2017 combined
financial statements have not been restated.

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
No 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 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 governments with high credit ratings, where credit risk is low. 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.
At year-end, there were no significant concentrations of credit risk.
Liquidity risk
The income stream of MSF is unpredictable and volatile. The expenditure, while more predictable, is subject to unforeseen fluctuations due
to unplanned emergencies. The liquidity risk arises from this mismatch of income and expenditure. It is managed through a policy of holding
sufficient levels of reserves to safely cover working capital needs, provide a buffer and support our response to emergencies. The reserve levels
are regularly monitored to minimise the liquidity risk.
Contingent assets
Contingent assets (assets where no sufficient reliable estimate is possible) in MSF consist mainly in legacies and bequests expected at
year-end but not yet legally transferred. Their best estimate value is 10,990 thousand euros in 2017 and 28,407 thousand euros in 2016.

18 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2 NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES
2.1 INCOME
2.1.1 PRIVATE INCOME
In thousands of e

Income from individuals includes:

Donations
Legacies and bequests
Membership fees
Income from individuals

2017

2016

1,070,569

1,023,960

227,007

209,622168

255

1,297,744

1,233,837
In thousands of e

Income from private institutions comes from the following sources:

2017

2016

Companies

80,11578,172Trusts and foundations

56,78286,391

Lottery and special events

31,85735,502

840

1,067

3,728

3,377

173,322204,510

Joint appeals
Other private institutions
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 classified by geographic origin:
In thousands of e

2017

2016

ECHO and EU institutions

-85

4,991

EU governments

111

22,359Other European governments

6,297

7,561

American governments

8,534

2,422

-

943

81

100

Other public institutions

14,93015,623Public institutional income

29,86953,997

Asian governments
UN institutions

2.1.3 OTHER INCOME

In thousands of e

2017

2016

10,918

4,524

436

625

Equipment and services sold to other organisations

9,497

9,160

Other revenues

9,971

9,646

Other income

30,822

23,955Interest / investment income
MerchandisingInternational Financial Report 2017 19

NOTES TO THE FINANCIAL STATEMENTS

MSF’s income comprises contributions from public generosityand public institutional bodies, as well as revenues from otheractivities. Private income is donated by individuals and privateorganisations (companies, trusts and foundations, and othernon-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. Income fromother activities is mainly from merchandising, equipment and services
provided to other organisations, and financial transactions.
Restrictions
Income is considered as restricted only when subject to a donorimposed restriction. Donors include all the external parties that
contribute to 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, programmeor activity), time or other specific wishes (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 thecircumstances, but are otherwise regarded as unrestricted, as theprovision of emergency aid embodies MSF’s mission.
Donations with donor-imposed restrictions are reported as restricted
for their full amount and the donation is considered to be an allocatedfund. Allocated funds that have not been used at the end of the year
are presented in a separate section of the balance sheet. Grants arereported as restricted income for the allowable expenses incurred in thecurrent year.
Donations
Donations are based on non-reciprocal transfers of cash or other assets,
or cancellation of liabilities. They are recognised as income upon receipt.
Legacies and bequests
Legacies and bequests are accounted for at their best estimated amountwhen legally transferred to MSF.
GrantsGrants 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.

20 Médecins Sans Frontières

2.1.4 IN-KIND DONATIONS AND SERVICES
Occasionally, MSF receives donations in kind, primarily in the form of thefree use of goods or services (drugs and medical equipment in the field,
consultancies and travel miles in headquarters). These contributions in
kind are not stated in the operating account, but an estimation of thevalue of these goods is presented below. The contributions are valued on
the basis of the donation certificate or the contract entered into with thedonor. The act of volunteering to work in MSF’s humanitarian projects
is not recorded in the accounts. This contribution represents one of thebases of the MSF Charter and principles. Under Swiss GAAP FER/RPC, inkind donations of good and services are not recognised as income in theStatement of Financial Activities, and are valued at the fair market value ofthe donation received.
The total value of the goods and services received in 2017 and 2016 isestimated as:
In thousands of e

2017

2016

Headquarters

2,047

10,679Field programme expenses

2,056

2,588

In-kind donations and services

4,103

13,266

NOTES TO THE FINANCIAL STATEMENTS

2.2 EXPENDITURE
2.2.1 FUNCTIONAL EXPENSES
SOCIAL MISSION
Nature of expenses

Programme
support

Programmes

In thousands of e

Otherhumanitarian
activities

Awarenessraising

Total social
mission

Personnel costs

528,027

121,61423,8501,271

674,761

Travel and transportation

144,149

10,761

2,257

1,612

158,779

Medical and nutrition

201,079

111

-

4,167

205,357

Logistics and sanitation

74,024

831

-

1,240

76,096

Professional services

10,871

7,583

2,725

35

21,214

Communications

17,181

924

1,450

6

19,562Publications

-

860

3,653

207

4,719

Promotional expenses

-

963

3,650

-

4,614

76,903

8,214

1,454

158

86,729

Taxes

1,921

167

55

1

2,144

Grants to external partners

21,558

659

-

4,456

26,674

Financial expenses

2,906

289

112

-

3,306

Office expenses

Depreciation and amortisation
OthersTOTAL BEFORE OVERHEADSOverheads allocation
TOTAL AFTER OVERHEADS ALLOCATION

889

2,516

272

17

3,694

5,017

3,717

550

20

9,304

1,084,526

159,21040,026

13,1901,296,953-

31,0576,232

517

37,806

1,084,526

190,266

46,25913,707

1,334,759

SOCIAL MISSION AND
OTHER EXPENSES TOTALOTHER EXPENSES
Fundraising

Management
and generaladministration

Personnel costs

44,64342,65787,300Travel and transportation

2,556

3,420

5,977

Medical and nutrition-

1

Logistics and sanitation--

Professional services

26,001

Communications
Publications
Promotional expenses
Office expenses
Taxes

Nature of expenses

Grants to external partners

Total otherexpenses

Overheads

2017

2016

18,776780,838

684,966

673

165,429

167,0251-

205,358

190,915-

3

76,09866,204

11,29637,297

6,601

65,112

57,86016,675380

17,055

1,980

38,59735,37015,141403

15,54536

20,30018,70473,344356

73,700194

78,507

68,387

3,677

3,965

7,643

22,038116,409108,461

6,105

703

6,809

592

9,546

3,305

-

17

17

-

26,69021,396

3,940

1,597

5,536

538

9,380

7,010

Depreciation and amortisation

771

1,313

2,084

6,727

12,505

10,511Others

587

1,030

1,617

674

11,59518,733

193,441

67,137

260,580

58,833

1,616,365

1,458,847

9,724

11,302

21,027-58,833--

203,166

78,439281,606-

1,616,365

1,458,847

Financial expenses

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).

International Financial Report 2017 21

NOTES TO THE FINANCIAL STATEMENTS

2.2.2 PERSONNEL EXPENSES
In thousands of e

Personnel
Personnel costs:
costs: Field Employees in theInternational
Headquarters
Staff

Personnel
costs: Field Consultants &field support

Personnel
costs: Field National staff

2017

2016

Programmes-

189,516

337,731780

528,027

458,572

Programme support abroad

-

671

2,735

869

4,274

3,089

117,339---

117,339

104,712

Access Campaign

4,079

-

-

-

4,079

3,811

Awareness-raising

19,770---19,77018,663

Other humanitarian
activities

1,271

-

-

-

1,271

946

Private fundraising

44,065---44,06539,697

Public institutional
fundraising

578

-

-

-

578

1,136

Management, general andadministration

42,657---42,65738,483

Overheads

18,776---

18,77615,858248,536

190,187

340,466

1,649

780,838

684,966

Headquarters programme
supportTOTAL
Personnel expenses

22 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

2.2.3 PROGRAMME EXPENSES BY NATURE AND CONTINENT
Asia
e388,975

Europee33,603

America
e56,483

Africae575,041

Oceaniae4,430In thousands of e

AfricaAmerica

Asia

EuropeOceania

Unallocated

2017

2016

Personnel costs

290,21231,848174,295

19,561

2,609

9,503

528,027

458,572

Travel and transportation

92,9586,251

36,052

2,269

648

5,970

144,149

148,219

Medical and nutrition

90,281

6,538

98,399

4,846

377

639

201,079

186,900

Logistics and sanitation

38,336

4,555

27,251

1,406

163

2,315

74,02464,440Professional services

3,332

498

3,960

956

30

2,096

10,871

10,293

Communications

11,644

779

4,153

320

96

189

17,181

16,574

Office expenses

42,650

4,940

24,987

2,707

474

1,144

76,90375,552

Taxes

1,023

66

604

188

11

29

1,921

1,931

Private and public institutional grants

2,867

18

15,238

774

–

2,662

21,55815,210Financial expenses

1,610

297

950

36

8

5

2,906

2,002

Others

15

692

2,967

540

14

788

5,017

8,484

Depreciation

114

–

118

–

–

657

889

1,209

575,041

56,483388,975

33,6034,430

25,995

1,084,526

989,385

Programmes

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.
Unallocated expenses are composed of transversal programmes such as Mediterranean Sea Operations representing 8,900 thousand euros and othertransversal activities.

International Financial Report 2017 23

NOTES TO THE FINANCIAL STATEMENTS

2.2.4 HEADQUARTERS PROGRAMME SUPPORTAND PROGRAMME SUPPORT ABROAD
Headquarters programme support and programme support abroad
relates to expenses incurred in headquarters and regional offices
in order to carry out MSF humanitarian operations (e.g. project
design, monitoring and evaluation, recruitment of international staff,
activities designed to improve the quality and the effectiveness of
MSF operations).

2.2.5 AWARENESS-RAISING
Awareness-raising activities comprise expenses incurred by MSF in an
educational manner in furtherance of its social mission. They represent thesituations where MSF acts as a witness and speaks out about the plightof the populations it serves through mobilisation of the international
community and by issuing information publicly in order to stir up
indignation, put pressure on responsible actors and stimulate action.
MSF’s Access Campaign is made up of a team of medical, legal, policy
and communications specialists. It pushes to lower the prices ofexisting drugs, vaccines and diagnostic tests; to stimulate research anddevelopment into new treatments for diseases that primarily affect thepoor; and to overcome other barriers that prevent patients getting thetreatment they need.
In thousands of e

2017

2016

Access Campaign

5,910

6,007

Awareness-raising

40,34939,127

Awareness - raising

46,25945,1342.2.6 OTHER HUMANITARIAN 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(See Note 5.1).

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

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 INCOME TAX
MSF is exempt from income taxes in most countries in which its
entities are based.

2.2.10 NET EXCHANGE GAINS / LOSSESUNREALISED AND REALISEDNet realised exchange gains/losses represent the gains/losses
generated from foreign currency transactions entered into during theyear by the various offices. Net unrealised gains/losses represents thegains/losses resulting from the revaluation of Balance Sheet items ofreporting entities that are not expressed in their functional currency.

2.2.11 OVERHEADS
Expenses required to operate general organisational functions, andwhich can not be directly attributed to any other cost category.

24 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

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

In thousands of e

2017

2016

Short - term deposits

364,369

499,926

Cash at headquarters

398,689

448,177

Cash in the field

76,52353,018

839,580

1,001,121

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 fairvalue with any resulting gains or losses recognised in the Statement of Financial Activities.

3.2 INVENTORIESIn thousands of e

Gross value

Provision

2017

2016

Medical and non-medical relief goods

59,363-2,62256,741

48,483

Other inventories

5,147

–

5,147

4,737

64,511-2,622

61,88853,220Inventories

Inventories held at headquarters and by satellites are recorded at the weighted average of the purchase 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. Appropriate inventory provisions are recorded based on stock usage, expiry date and any damage.

3.3 GRANTS RECEIVABLE

In thousands of e

Gross value

Provision

2017

2016

Grants receivable from private donors

3,099

-

3,099

3,413

Grants receivable from public institutions

25,376-25,37622,270

-

-

-

1,000

-

Other European governments

5,982

-

5,982

-

American governments

1,330

-

1,330

-

-

18,06450
21,14528,47525,683ECHO and EU institutions
EU governments

Other public institutions

18,064-

Grants receivable

28,475-UN institutions

74

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 grant and the funds received for each of these agreements.

3.4 CONTRIBUTIONS RECEIVABLE
At 31 December 2017, the outstanding commitment represents 48,554 thousand euros (2016: 63,303 thousand euros) and is expected tobe 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 themonth following year-end. They are accounted for at their cost net of impairment.
There is no provision for contributions receivable stated at 31 December 2017.

International Financial Report 2017 25

NOTES TO THE FINANCIAL STATEMENTS

3.5 OTHER RECEIVABLES
Other receivables mainly relate to services provided and goods sold to other organisations as well as to property received from legacies and bequests
not sold yet. At 31 December 2017, the outstanding committment amounts to 73,173 thousand euros (2016: 56,532 thousand euros).
Legacies and bequests are accounted at their best-estimated value.
There is no provision for other receivables stated at 31 December 2017.

3.6 OTHER ASSETS
Other assets of 18,215 thousand euros (2016: 23,897 thousand euros) include mainly prepaid expenses.

3.7 FINANCIAL ASSETSIn thousands of e

Gross value
Loans

Provision

2017

2016

399

-

399

490

Long - term investments

31,602-

31,60228,751Other financial assets

5,303

-87

5,216

4,227

Financial assets

37,304-87

37,21733,468Financial assets are stated at acquisition cost less impairment. Changes in the value of long-term investments are recorded in the Statement of
Financial Position.

3.8 INTANGIBLE ASSETS, PROPERTY, PLANT AND EQUIPMENT
Intangible assets are mainly composed of software and licenses.
Property, plant and equipment are mainly composed of the head offices of some entities.

2016 Additions

In thousands of e

Foreignexchange
gain / loss

Disposals

Reclassifications

2017

Intangible assets - gross value

34,638

7,686-1,627-721-139,974

Depreciation-22,379-4,583

898

364

-

-25,701

Intangible assets

12,259

3,103

-729

-358

-1

14,273

Land

58,271

4,542--1,103

21,664

83,373

Buildings

99,386

22,630-137-4,668-22,465

94,746

-

9,139

-

-535

24,23632,840

Fixtures

14,771

1,396

-224

-366

-

15,577

Furniture

8,191

591

-14

-320

15

8,463

Computers

15,689

2,236

-858

-469

7

16,605

Machinery and equipment

10,570

842

-539

-499

-

10,374

Other tangible assets

24,6625,015-2,468-29-24,236

2,944

Property, plant andequipment – gross value

231,540

46,392-4,241-7,990-779

264,922

Depreciation-48,398-15,793

3,453

1,385

763

-58,589

Property, plant and equipment

183,142

30,599-788-6,605-16

206,333

Total Intangible assets and PPE

195,40233,702-1,517-6,963-17

220,606

Tangible fixed assets under construction

26 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

In thousands of e2015 Additions

Foreignexchange
gain / loss

Disposals

Othermovements

2016

Intangible assets - gross value

29,7396,040-1,314119

54

34,638Depreciation-18,887-3,689

259

-62

-

-22,379

Intangible assets

10,852

2,352-1,05657

54

12,259Land

14,97543,282–

14-

58,271

Buildings

42,59654,850

-28

1,968

-

99,386

Fixtures13,824

1,474

-565

25

13

14,771

Furniture

7,738

554

-149

49

-

8,191

Computers

15,153

2,069-1,642

109-

15,689Machinery and equipment

8,795

1,706

-23

93

-

10,570

Other tangible assets

1,883

22,870

-83

5

-13

24,662

104,963

126,804-2,4902,262-

231,540

Depreciation-43,751-6,770

2,425

-303

-

-48,398

Property, plant and equipment

61,212120,035

-64

1,960

-

183,142

Total Intangible assets and PPE

72,064

122,386-1,1202,017

54

195,402

Property, plant andequipment – gross value

The intangible assets, property, plant and equipment held by MSF are considered to be fixed assets when they are held to be used for the activity, or foradministrative 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:- 2 to 10 years depending on the country 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 fixed assets 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 acquired 22,630 thousand euros of new buildings for offices and supply purposes in 2017. Such acquisitions aim at optimising the running costs of
the organisation (lowering rental costs), at diversifying the reserves, and therefore at mitigating the monetary, foreign exchange and bank default risks.
The reclassifications include the transfer of tangible fixed assets under construction from other tangible assets where they were previously reported, anda transfer from buildings to land.
Among the tangible assets at 31 December 2017, the net value of the capitalised leased assets stands at 125 thousand euros, and of capitalised leaseobligations at 5,367 thousand euros (2016: 3,425 thousand and 5,833 thousand euros, respectively). The total reimbursements for the current year
amount to 500 thousand euros, and the rent expenses to 639 thousand euros (2016: 500 thousand and 639 thousand euros, respectively).
For the details on Capitalised lease obligations, refer to Note 3.12 – Financial debts.

International Financial Report 2017 27

NOTES TO THE FINANCIAL STATEMENTS

3.9 DEFERRED INCOME
In thousands of e

2017

2016

Deferred income on public institutional grants - Current

6,927

5,048

Deferred income on private grants - Current

1,821

5,148

18

188

3,136

3,221

11,902

13,605

Deferred income on public institutional grants - Non-current-

81

Deferred income - Non Current-

81

11,902

13,685

Other deferred income - Current
Gross value of investment subsidies - Current
Deferred income - Current

Deferred income - TOTAL

Deferred income is the unspent restricted income received from public institutional and private grants that will be used in the future years. These
outstanding granted amounts at the accounting closure are recognised in the balance sheet. They are disclosed under short-term liabilities for thosethat will be spent in less than 1 year, and long-term liabilities for those exceeding 12 months after the accounting year end.

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

Total

In thousands of e

Current

Non current

2017

2016

2017

2016

2017

2016

Accounts payable and accruals

73,98364,22673,92164,221

62

11

Employee benefits

42,80245,21742,677

45,105125

112

Employer social security taxes

9,673

9,096

9,673

9,096

-

-

391

153

391

153

-

-

Public institutional grants payable
Private grants payable
Other liabilities
Accounts payable and accrued expenses

8

468

8

468

-

-

19,23915,48319,057

15,288182

195

146,096

134,610

145,726

134,331369

317

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. Staff costs and litigation in the field are recordedon the cash basis when there is insufficient information available to evaluate the amount of any financial impact at year-end. Accruals for paidvacation of local field staff have been recorded only by some operational offices as at 31 December 2017, as complete information was notavailable at year-end. Grants payable and other debts are accounted for at their fair value.

3.11 PENSION PLANS
2017 Pension Plans

In thousands of eContributions
concerning the period

Pension benefit expenses(within personnel expenses)

Capital ratio

2017

2016

2017

2016

Pension institutions with surplus

4,628

4,556

4,108

112%

108%

TOTAL

4,628

4,556

4,108

112%

108%

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 defined contribution plan with an independent organisation. Contributions to a defined contribution plan arerecognised as an expense in the Statement of 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 Federal Law for occupational retirement (LOB).
The occupational benefits are provided by a collective foundation, Profond, according to a defined contribution 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 and invalidity pension, and death benefits. Risks are insured by the collective Foundation.

28 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

3.12 FINANCIAL DEBTS
In thousands of e

2017

2016

1,944

39

-

5,834

Financial debts - Current

1,944

5,873

Non-current borrowings and loans

73,91365,874Non-current capitalised lease obligation

5,367

-

79,27965,874Current borrowings and loans
Current capitalised lease obligation

Financial debts - Non-current

Financial debts are recorded at fair value.
External borrowings and loans have been used to finance the building purchases disclosed in Note 3.8.

3.13 PROVISIONS
The following table shows the changes in provisions over the year:

In thousands of e

Foreignexchange
gain / loss

Reclassifications

2017

-

-542

-1,007

13,312

-70

-

-1

244

1,561

3,236

-2,771

-

-25

635

3,203

2,546

3,368

-2,368-1,345

-13

1,731

3,919

Other provisions

8,954

1,919

-3,755-572-69-1,9504,527

Total provisions

18,88919,565-9,018-1,917-650-347

26,5202015

Additional
provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain / loss

Provisions for taxes

2,440

2,386

-33

-865

-

-

3,928

Provisions for staff retirement plans

1,073

324

-65

-

-

-

1,332

Provisions for project closure planned at year-end

1,764

2,002

-1,587

-50

-

-

2,129

Provisions related to lawsuits

2,058

2,148

-591

-1,069

-

-

2,546

2016

Additional
provisions

Amounts
used

Provisions for taxes

3,928

10,986-53

Provisions for staff retirement plans

1,332

56

Provisions for project closure planned at year-end

2,129

Provisions related to lawsuits

Unusedamounts
reversed

Other
movements

2016

Other provisions

5,560

4,255

-418

-495

52

-

8,954

Total provisions

12,896

11,114-2,694-2,47952-

18,889Provisions 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.
The long term provisions represent 1.1 million euros for 2017 (0.9 million in 2016).
Other provisions include mainly a provision of 2.3 million euros booked by MSF Belgium for unused Ebola outbreak material, and 1.3 million euros
booked by MSF Switzerland for their employees exit policy.

International Financial Report 2017 29

NOTES TO THE FINANCIAL STATEMENTS

4 RATIOS AND SECTORIAL INFORMATION
4.1 RATIOS
4.1.1 OPERATIONAL RATIOS

2017

2016

Programme

67.1%

67.8%

Programme support (headquarters and abroad)

11.8%

11.7%

Awareness- raising

2.9%

3.1%

Other humanitarian activities

0.8%

0.8%

Social mission

82.6%

83.4%

Fundraising

12.6%

11.9%

Management and general administration

4.9%

4.6%

17.4%

16.6%

100.0 %

100.0 %

Other expenses
ExpenditureSocialmission

82.6%

Other
expenses

17.4%

2017 Expenditure

Privateincome96.0%

4.1.2 FUNDING SOURCES
Private income

96.0%

94.9%

Public institutional income

2.0%

3.6%

Other income

2.0%

1.5%

100.0 %

100.0 %

IncomePublicinstitutional
incomeOther
income2.0%

2.0%2017 Income

Funds coming from non-public-institutional sources represented 98% of MSF total income in 2017 (2016: 96.4%).

30 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

4.2 INCOME
4.2.1 PRIVATE AND OTHER INCOME BY OFFICE
Argentina
Donations

Australia Austria

In thousands of e

BelgiumBrazilCanadaCzech
Republic

Denmark France

Germany

9,764

39,796

19,45027,39550,99033,520

4,043

11,57468,067116,397

Legacies and bequests

–

7,258

1,790

12,025

92

6,048

–

12,56930,48815,676

Membership fees

–

5

2

10

–

14

–

–

24

15

9,764

47,05921,24239,43051,081

39,583

4,043

24,142

98,579132,087

Companies

36

11,556

2,075

2,464

87

1,042

13

558

1,598

9,782

Trusts and foundations

–

1,146

–

131

–

2,145

–

1,184

304

2,712

Joint appeals

–

–

–

–

–

–

–

840

–

–

Lottery and special events

1

–

–

–

–

–

–

617

–

3,100

Other private institutions

–

–

–

–

–

–

–

–

305

2,245

Donations fromprivate institutions

37

12,702

2,075

2,595

87

3,187

13

3,200

2,207

17,8389,801

59,761

23,31742,025

51,16842,7704,056

27,342

100,786

149,925

Interest / investment income

3

566

28

16

1,159

115

–

2

734

2

Merchandising

–

–

–

–

–

–

24

6

363

–

Equipment and services
sold to other organisations

–

–

–

5,806

–

–

–

–

3,565

–

Other revenues

7

50

37

663

1

16

28

237

6,038

802

OTHER INCOME

10

616

65

6,485

1,160

132

52

244

10,701805

Income from individuals

PRIVATE INCOME

In thousands of e

Hong
Kong

GreeceDonations

India

Ireland

Italy

Japan

Republicof Korea

Luxembourg

Netherlands

1,950
98

51,759

1,096

3,353

47,00953,193

8,024

4,706

40,683

342

–

105

8,329

3,355

–

3,739

13,495

1

1

–

–

6

5

–

1

5

2,049

52,102

1,096

3,458

55,34456,553

8,024

8,445

54,183Companies

389

2,477

–

525

2,276

5,098

293

342

1,823

Trusts and foundations

519

919

–

135

106

528

–

313

1,880

–

–

–

–

–

–

–

–

–

Lottery and special events

105

544

–

564

103

–

–

–

15,339Other private institutions

–

34

–

–

46

152

–

71

513

Donations fromprivate institutions

1,013

3,974

–

1,224

2,531

5,778

293

726

19,555PRIVATE INCOME

3,062

56,076

1,096

4,682

57,87462,330

8,317

9,171

73,738Interest / investment income

–

–

3

–

22

–

8

1

193

Merchandising

–

1

–

–

25

–

–

–

–

Equipment and services
sold to other organisations

_

_

_

_

_

_

_

_

_

Other revenues

21

–

–

–

–

10

–

13

80

OTHER INCOME

21

1

3

–

47

10

8

14

273

Legacies and bequests
Membership fees
Income from individuals

Joint appeals

International Financial Report 2017 31

NOTES TO THE FINANCIAL STATEMENTS

4.2.1 PRIVATE AND OTHER INCOME BY OFFICE (CONTINUED)
South
AfricaNorwaySpain

In thousands of e

SwedenSwitzerland

UnitedKingdom

UnitedStates2017

2016

Donations

35,6691,535

87,37636,40055,48324,965

236,073

1,070,569

1,023,960

Legacies and bequests

3,744

21

7,214

19,12814,342

8,635

58,515

227,007

209,622

6

3

26

13

18

–

14

168

255

39,4201,559

94,61555,541

69,84433,599294,602

1,297,744

1,233,837

1,311

58

4,813

3,075

2,026

3,241

23,157

80,11578,172

476

59

953

5,404

18,874

7,407

11,58856,78286,391

–

–

–

–

–

–

–

Lottery and special events

222

–

–

–

–

11,261–840
31,85735,502Other private institutions

356

–

–

–

–

–

–

3,728

3,377

Donations fromprivate institutions

2,364

117

5,766

8,478

20,90021,90934,745

173,322204,510PRIVATE INCOME

41,784

1,676

100,38164,02090,74455,509329,348

1,471,067

1,438,346

Interest / investment income

58

24

2,330

–

396

11

5,245

10,9184,524

Merchandising

–

–

14

2

–

–

–

436

625

Equipment and services
sold to other organisations

_

_

_

_

126

_

_

9,497

9,160

Other revenues

488

3

521

6

277

33

623

9,971

9,646

OTHER INCOME

545

27

2,865

8

799

45

5,868

30,822

23,955

Membership fees
Income from individuals
Companies
Trusts and foundations
Joint appeals

Other private institutions
e3,728
Individual income

Lottery and special events
e31,857

Private organisations
Other income

Joint appeals
e840
Trusts and foundations
e56,782

Interest/investment income
e10,918
Merchandisinge436
Equipment and services sold to other organisations
e9,497
Other revenues
e9,971Companies
e80,115
Membership fees
e168

2017
Private income:e1,471,067
Other income:e30,822
Legacies andbequests
e227,007

32 Médecins Sans Frontières

In thousands of e

Donations
e1,070,569

1,067

NOTES TO THE FINANCIAL STATEMENTS

4.2.2 PUBLIC INSTITUTIONAL INCOME

In thousands of e

2017

2016

Humanitarian Aid Office of the European Commission (ECHO)

-85

4,991

ECHO and EU governments

-85

4,991

Belgium

3

5,037

Denmark

116

3,398

Germany-

4,050

Ireland-429

Luxembourg

5845

Netherlands

-

700

Spain

-14

1,868

Sweden

-

6,030

111

22,359-1,076

EU governments
NorwaySwitzerland

6,297

6,484

Other European governments

6,297

7,561

Canada

8,534

2,422

North American governments

8,534

2,422

Japan

-

943

Asian governments-

943

World Health Organization ( WHO)

81

100

UN institutions

81

100

Municipalities and regional councils - Belgium-

2

Municipalities and regional councils - Spain

-

16

767

390

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

5,756

4,340

International Drug Purchase Facility (UNITAID)

8,240

10,874

167-

Other public institutions

14,93015,623Public institutional income

29,86953,997

Municipalities and regional councils - Switzerland

Other public institutions

International Financial Report 2017 33

NOTES TO THE FINANCIAL STATEMENTS

5 OTHER INFORMATION
5.1 OFF-BALANCE SHEET COMMITMENTS

In thousands of e

2017

2016

Guarantees given

2,588

450

Rental contracts for office buildings

10,07011,698Other off-balance sheet commitments given

2,494

1,826

DNDi

4,000

8,000

19,151

21,974

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. Accordingly, MSF initially committed itself to be involved for five years. A subsequent period of support was agreed until
2014. In 2013, the IGA decided to continue the support and commitment towards DNDi at the level of 4 million euros per year until 2018.

5.2 SUBSEQUENT EVENTS
There are no subsequent events to report.

5.3 STAFF FIGURES
5.3.1 INTERNATIONAL DEPARTURES TO THE FIELD
2017

2016

Medical pool

1,603

1,607

Nurse and other paramedical pool

2,640

2,473

Non-medical pool

3,715

3,618

International departures ( full year )

7,958

7,698

First-time departures ( full year )

1,921

1,936

34 Médecins Sans Frontières

NOTES TO THE FINANCIAL STATEMENTS

5.3.2 POSITIONS IN THE FIELD
In full-time equivalents

2017

2016

Programme - International staff

3,664

3,202

Programme - Locally hired staff

37,84432,046

Programmes

41,50835,248Programme support abroad - International staff

57

28

Programme support abroad - Locally hired staff

142

41

Programme support

199

69

41,70735,317

Field positions

5.3.3 POSITIONS AT HEADQUARTERS
In full-time equivalents

2017

2016

Social mission

1,962

1,754

Fundraising

966

844

Management and general administration

628

559

Overhead

169

144

Employees

3,724

3,301

Social mission

26

32

Fundraising

40

44

Management and general administration

27

42

Volunteers

93

118

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

International Financial Report 2017 35

NOTES TO THE FINANCIAL STATEMENTS

5.3.4 HEADQUARTERS REMUNERATION POLICIESThe gross salaries presented below are based on the policies of the different MSF entities. They are presented in local currency and depend on
the cost of living in the countries where the entities are established.

5.3.4.1 HIGHEST AND LOWEST SALARY BY ENTITY
OfficeHighest Salary

Position

Lowest Salary

Position

Currency

MSF Argentina

1,279,071

General Director

288,807

Face 2 Face Canvasser

Argentine Peso

MSF Australia

185,701

General Director

49,413

Donor Relation Representative

Australian Dollar

MSF Austria

69,365General Director

26,897

Fundraising OfficerEuro

MSF Belgium

106,354

General Director

21,770Face 2 Face AssistantEuro

MSF Brazil

240,281

General Director

24,838

Face 2 Face Canvasser

Brazilian RealMSF Canada

132,148

General Director

38,722

Donor Relation Representative

Canadian Dollar

MSF Czech Republic

720,005

General Director

327,275

Administrative Support

Czech Koruny

MSF Denmark

849,648

General Director

275,256

AssistantDanish Krone

MSF EUP62,014General Director

37,764

Production Manager

Euro

MSF Epicentre

85,240General Director

33,037

IT support assistantEuro

Fondation MSF

78,543

Research Director

43,394

Digital Broadcast Manager

Euro

MSF France

87,996

President

27,476

Agent

Euro

MSF Germany

85,254General Director

31,876

AssistantEuro

MSF Greece

47,025General Director

10,500CleanerEuro

MSF Holland

79,250General Director

23,691

ReceptionistEuro

MSF Hong Kong

762,000

General Director

154,560

CleanerHong Kong Dollar

MSF India

2,546,148

General Director

184,164

House Keeper

Indian Rupee

MSF International

168,060

Secretary General

69,672

Assistant

Swiss FrancMSF Italy

68,642

General Director

22,440ReceptionistEuro

MSF Japan

15,268,800

General Director

4,258,800

OfficerYen

MSF Logistique

72,259General Director

21,398

ReceptionistEuro

MSF Luxembourg

61,872

General Director

23,983

CleanerEuro

MSF Supply

70,022

General Director

29,780Warehouse AgentEuro

MSF Mexico

1,350,011

General Director

103,740

Cleaner

Mexican Peso

MSF Norway

834,579

General Director

265,849

Face 2 Face Canvasser

Norwegian Krone

MSF South Africa

993,988

General Director

146,263

Office Assistant

Rand

MSF South Korea

108,621,996

General Director

30,502,248

OfficerWon

MSF Spain

70,564General Director

22,516

Face 2 Face Raiser

Euro

MSF Sweden

618,672

General Director

216,456

Telemarketing Fundraiser

Swedish KronaMSF Switzerland

168,060

General Director

56,604Migration Exhibition AssistantSwiss FrancMSF UK

79,716

General Director

24,462

Receptionist

Pound Sterling

MSF USA

210,600

General Director

47,500Administrative Assistant

US Dollar

Additional remuneration of 6,000 euros was paid to equalise the after tax remuneration of the International President who remains tax resident in
Canada (Canadian income tax rates are significantly higher than Swiss income tax rates). The additional remuneration relates only to the difference
between Canadian income tax and Swiss income tax and provides the International President the same after tax salary as if the position has been tax
resident in Switzerland.
The President, Vice President and other directly elected members of the International Board are elected for a three year term of office. Members of
the International Board are eligible to serve a maximum of two consecutive terms.
These salaries do not include seniority.

5.3.4.2 REMUNERATION OF DIRECTORS AND MANAGERS

In thousands of e

2017

2016

President

155

134

Other International Board members

267

271

Executive Management - Secretary General & Executive Director

327

307

36 Médecins Sans Frontières

An MSF health promoter and a former patient in the recovery tent of a cholera treatment centre
in Yemen, where more than one million suspected cases of cholera were recorded in 2017.
© MSF

FINANCESBY COUNTRY

FINANCES BY COUNTRY

AFGHANISTANANGOLA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

15,611

Personnel costs

Travel and transportation

4,842

Travel and transportation

1,624
737

Medical and nutrition

6,590

Medical and nutrition

514

Logistics and sanitation

9,894

Logistics and sanitation

363

Professional services

130

Professional services

9

Communications

415

Communications

78

Office expenses

1,676

Office expenses

320

Taxes

15

Taxes

3

Grants to external partners

76

Grants to external partners-

Financial expenses

54

Financial expenses

2

Others533

Others10

Depreciation-

Programmes

39,835

Indirect supply costs

697

Field-related expenses

40,532

Depreciation-

Programmes

3,659

Indirect supply costs

88

Field-related expenses

3,747

FUNDINGFUNDINGIn thousands of e

Private and other income

40,532In thousands of e

Private and other income

3,747

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions--

Other public institutions

Other public institutions
1

Public institutional income
Funding of field-related costs

1

40,532

STAFF INFORMATION

Public institutional income
Funding of field-related costs

3,747

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

2,181

Locally hired staff

59

International staff

101

International staff

18

Field positions

2,282

Field positions

77

38 Médecins Sans Frontières

FINANCES BY COUNTRYARMENIABANGLADESH

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

877

Personnel costs

6,109

Travel and transportation

106

Travel and transportation

2,108

Medical and nutrition

604

Medical and nutrition

3,573

Logistics and sanitation

23

Logistics and sanitation

2,062

Professional services

10

Professional services

84

Communications

10

Communications

294

Office expenses

81

Office expenses

943
78

Taxes

-

Taxes

Grants to external partners-

Grants to external partners-

Financial expenses

1

Financial expenses

4

Others21

OthersDepreciation-

Programmes

1,733

Indirect supply costs

59

Field-related expenses

1,792

FUNDING

198

Depreciation-

Programmes

15,454

Indirect supply costs

287

Field-related expenses

15,741FUNDINGIn thousands of e

Private and other income

1,704

In thousands of e

Private and other income

14,119ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

UN institutions-

International Drug Purchase Facility (UNITAID)

88

International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development ( DFATD-IHA) - Canada
Governments - Others - Canada

Other public institutions

88

North American governments

1

Public institutional income
Funding of field-related costs

88

324
1,621

UN institutions-

Other public institutions

-

1,792

STAFF INFORMATION

1,297

1

Public institutional income

1,621

Funding of field-related costs

15,741

In full-time equivalents

Locally hired staff

41

International staff

2

Field positions

43

STAFF INFORMATION
In full-time equivalents

Locally hired staff

475

International staff

54

Field positions

529

International Financial Report 2017 39

FINANCES BY COUNTRY

BELARUSBELGIUM

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

447

Personnel costs

Travel and transportation

102

Travel and transportation

1,373
54

Medical and nutrition

690

Medical and nutrition

6

Logistics and sanitation

9

Logistics and sanitation

22

Professional services

182

Professional services

9

Communications

13

Communications

14

Office expenses

93

Office expenses

28

Taxes

2

Taxes

2

Grants to external partners-

Grants to external partners-

Financial expenses

3

Financial expenses-

Others25

OthersDepreciation-

Programmes

1,568

Indirect supply costs

43

Field-related expenses

1,611

FUNDING96

Depreciation-

Programmes

1,604

Indirect supply costs

2

Field-related expenses

1,606

FUNDINGIn thousands of e

Private and other income

1,603

In thousands of e

Private and other income

1,606

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions-

International Drug Purchase Facility (UNITAID)

8

Other public institutions

Other public institutions

8
Public institutional income

1

Public institutional income

1,606

1,611

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

25

International staff

5

Field positions

30

40 Médecins Sans Frontières-

8
Funding of field-related costs

Funding of field-related costs

1

Locally hired staff

17

International staff

1

Field positions

18

FINANCES BY COUNTRYBURUNDICAMBODIA

EXPENSES

EXPENSES
In thousands of e

Personnel costs

2,999

Travel and transportation

973

In thousands of e

Personnel costs

1,390

Travel and transportation

189

Medical and nutrition

1,987

Medical and nutrition

Logistics and sanitation

433

Logistics and sanitation

9

Professional services

100

Professional services

74

Communications

127

Communications

22

Office expenses

618

Office expenses

212

Taxes

17

Taxes

1

Grants to external partners

251

Grants to external partners-

Financial expenses

3
18

Financial expenses

7

Others-61

OthersDepreciation

12

Depreciation

Programmes

7,463

2,544

-

Programmes

4,463

Indirect supply costs

418

Indirect supply costs

197

Field-related expenses

7,882

Field-related expenses

4,660

FUNDINGFUNDINGIn thousands of e

Private and other income

7,882

In thousands of e

Private and other income

4,017

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions--

International Drug Purchase Facility (UNITAID)

Other public institutions
Public institutional income
Funding of field-related costs

643

Other public institutions

1

643

-

1

Public institutional income

643

Funding of field-related costs

4,660

7,882

STAFF INFORMATION
In full-time equivalents

Locally hired staff

328

International staff

22

Field positions

350

STAFF INFORMATION
In full-time equivalents

Locally hired staff

92

International staff

13

Field positions

105

International Financial Report 2017 41

FINANCES BY COUNTRY

CENTRAL AFRICAN
REPUBLICCAMEROON
EXPENSES
In thousands of e

Personnel costs

7,174

Travel and transportation

918

EXPENSES

In thousands of e

Personnel costs

25,119Travel and transportation

13,376

Medical and nutrition

10,027

Logistics and sanitation

3,459

Medical and nutrition

2,021

Logistics and sanitation

757

Professional services

46

Communications

186

Professional services

136

Office expenses

769

Communications

1,111

Taxes

18

Office expenses

3,769

Grants to external partners

-

Taxes

225

Financial expenses

47

Grants to external partners

75

Others10

Financial expenses

11

Others463

Depreciation-

Programmes

11,946

Indirect supply costs

165

Field-related expenses

12,111

Depreciation-

Programmes

57,770Indirect supply costs

1,533

Field-related expenses

59,303

FUNDINGIn thousands of e

Private and other income

FUNDING12,111In thousands of e

Private and other income

59,303ECHO and EU institutions-

EU governments-

ECHO and EU institutions-

Other European governments-

EU governments-

North American governments-

Other European governments-

UN institutions-

North American governments-

Other public institutions-

UN institutions-

1

Public institutional income-

Other public institutions

1

Funding of field-related costs

12,111

Public institutional income
Funding of field-related costs

59,303

STAFF INFORMATION
In full-time equivalents

Locally hired staff

654

International staff

47

Field positions

701

42 Médecins Sans Frontières

STAFF INFORMATION

In full-time equivalents

Locally hired staff

2,631International staff

256

Field positions

2,887

FINANCES BY COUNTRY

CHAD

COLOMBIA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

9,316

Personnel costs

Travel and transportation

2,780

Travel and transportation

158

Medical and nutrition

1,790

Medical and nutrition

60

Logistics and sanitation

811

Logistics and sanitation

20

Professional services

42

Professional services

28

Communications

519

Communications

95

Office expenses

1,658

Office expenses

202

Taxes

15

Taxes

81

1,619

Grants to external partners-

Grants to external partners-

Financial expenses

9

Financial expenses

4

Others71

Others45

Depreciation-

Programmes

17,077

Indirect supply costs

171

Field-related expenses

17,248FUNDING

Depreciation-

Programmes

2,246

Indirect supply costs-

Field-related expenses

2,246

FUNDINGIn thousands of e

Private and other income

17,133In thousands of e

Private and other income

1,922

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

UN institutions-

International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development ( DFATD-IHA) - Canada

324

114

North American governments

324

114

UN institutions

114

Other public institutions

Municipalities and regional councils - Switzerland
Other public institutions-

1

Public institutional income

1

Funding of field-related costs

17,248Public institutional income

324

Funding of field-related costs

2,246

STAFF INFORMATION
In full-time equivalents

Locally hired staff

793

International staff

71

Field positions

864

STAFF INFORMATION
In full-time equivalents

Locally hired staff

86

International staff

7

Field positions

93

International Financial Report 2017 43

FINANCES BY COUNTRY

DEMOCRATIC
REPUBLIC OF CONGOCÔTE D’IVOIRE
EXPENSES
In thousands of e

Personnel costs

2,659

EXPENSES

In thousands of e

Travel and transportation

488

Personnel costs

48,478

Medical and nutrition

417

Travel and transportation

16,672

Logistics and sanitation

215

Medical and nutrition

18,926

Logistics and sanitation

5,758

Professional services

5

Communications

73

Office expenses

425

Taxes

31

Grants to external partners

5

Financial expenses

2

OthersDepreciation
Programmes

2,392

Office expenses

6,434
217

Grants to external partners

713

Financial expenses

680

8

Others948-

Depreciation

53

Field-related expenses

471

Communications
Taxes

4,329

Indirect supply costs

Professional services

4,383

-

Programmes

101,691

Indirect supply costs

2,232

Field-related expenses

103,923

FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

4,383

ECHO and EU institutions-

EU governments-

Other European governments-

North American governments-

UN institutions-

Other public institutions

1

Public institutional income
Funding of field-related costs

4,383

Private and other income

101,921

Humanitarian Aid Office of the European
Commission (ECHO)ECHO and EU institutions

-54
-54

EU governments-

Swiss Agency for Development and Cooperation
Department (DDC)
Other European governments

1,385
1,385

International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development ( DFATD-IHA) - Canada
North American governments

629
629

UN institutions

34

Municipalities and regional councils - Switzerland
Other public institutions

8
8
1

STAFF INFORMATION
In full-time equivalents

Locally hired staff

172

International staff

26

Field positions

198

44 Médecins Sans Frontières

Public institutional income

2,002

Funding of field-related costs

103,923

STAFF INFORMATION

In full-time equivalents

Locally hired staff

2,551International staff

330

Field positions

2,881

FINANCES BY COUNTRY

EGYPTEL SALVADOR

EXPENSES

EXPENSES
In thousands of e

Personnel costs

1,233

In thousands of e

Personnel costs229

Travel and transportation

96

Travel and transportation

262

Medical and nutrition

172

Medical and nutrition

81

Logistics and sanitation

51

Logistics and sanitation

1

Professional services

39

Professional services

1

Communications

50

Communications

23

Office expenses

272

Office expenses

56

Taxes

1

Taxes

-

Grants to external partners-

Grants to external partners-

Financial expenses

1

Financial expenses

1

Others62

Others-Depreciation-

Depreciation-

Programmes

1,976

Indirect supply costs

8

Field-related expenses

1,985

FUNDING

Programmes

655

Indirect supply costs

7

Field-related expenses

662

FUNDINGIn thousands of e

Private and other income

1,985

In thousands of e

Private and other income

662

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions--

Other public institutions

Other public institutions-

1

Public institutional income
Funding of field-related costs

1

1,985

STAFF INFORMATION

Public institutional income
Funding of field-related costs

662

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

106

Locally hired staff

1

International staff

13

International staff

5

Field positions

119

Field positions

6

International Financial Report 2017 45

FINANCES BY COUNTRYETHIOPIAFRANCEEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

15,045

Personnel costs989

Travel and transportation

5,609

Travel and transportation

40

Medical and nutrition

4,961

Medical and nutrition

14

Logistics and sanitation

2,256

Logistics and sanitation

41

Professional services

76

Professional services

21

Communications

669

Communications

3

Office expenses

2,072

Office expenses

142

Taxes

-

Taxes

1

Grants to external partners-

Grants to external partners

1Financial expenses

7

Financial expenses-

Others92

Others6

Depreciation-

Depreciation-

Programmes

30,787

Indirect supply costs

144

Field-related expenses

30,931FUNDING

Programmes

1,259

Indirect supply costs-

Field-related expenses

1,259

FUNDINGIn thousands of e

Private and other income

30,283In thousands of e

Private and other income

1,259

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

UN institutions-

International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development ( DFATD-IHA) - Canada

649

North American governments

649

UN institutions-

Other public institutions

1

Public institutional income
Funding of field-related costs

649
30,931Other public institutions

1

Public institutional income
Funding of field-related costs

1,259

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,773International staff

90

Field positions

1,863

46 Médecins Sans Frontières

Locally hired staff-

International staff

10

Field positions

10

FINANCES BY COUNTRYGEORGIAGREECEEXPENSES

EXPENSES
In thousands of e

Personnel costs

1,033

In thousands of e

Personnel costs

6,222

Travel and transportation

220

Travel and transportation

780

Medical and nutrition

549

Medical and nutrition

497

Logistics and sanitation

210

Logistics and sanitation

411

Professional services

7

Professional services

231

Communications

7

Communications

101

Office expenses

126

Office expenses

792

Taxes

20
526

Taxes

-

Grants to external partners

95

Grants to external partners

Financial expenses

1

Financial expenses

4

Others20

Others41

Depreciation-

Programmes

2,269

Indirect supply costs

50

Field-related expenses

2,319

FUNDING

Depreciation-

Programmes

9,626

Indirect supply costs

7

Field-related expenses

9,633

FUNDINGIn thousands of e

Private and other income

1,530

In thousands of e

Private and other income

9,633

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions-

International Drug Purchase Facility (UNITAID)

789

Other public institutions

789

Other public institutions

1

Public institutional income

1

Public institutional income

789

Funding of field-related costs

2,319

Funding of field-related costs

9,633

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

42International staff

7

Field positions

49

Locally hired staff

123

International staff

36

Field positions

159

International Financial Report 2017 47

FINANCES BY COUNTRYGUINEAGUINEA-BISSAU

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

3,261

Personnel costs

Travel and transportation

1,291

Travel and transportation

3,055
499

Medical and nutrition

2,676

Medical and nutrition

978

Logistics and sanitation

797

Logistics and sanitation

254

Professional services

56

Professional services48

Communications

164

Communications

88

Office expenses

1,223

Office expenses

380
10

Taxes

9

Taxes

Grants to external partners

67

Grants to external partners-

Financial expenses-2

Financial expenses-

Others1

Depreciation-

Others264

Depreciation-

Programmes

9,806

Indirect supply costs

526

Field-related expenses

10,332

FUNDING

Programmes

5,315

Indirect supply costs

98

Field-related expenses

5,413

FUNDINGIn thousands of e

Private and other income

10,350ECHO and EU institutions-

In thousands of e

Private and other income

5,413

ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)-18

EU governments-

EU governments-18

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions-

Other public institutions

Other public institutions

Public institutional income

1

Public institutional income

5,413

10,332

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

216

International staff

32

Field positions

248

48 Médecins Sans Frontières--18
Funding of field-related costs

Funding of field-related costs

1

Locally hired staff

261

International staff

37

Field positions

298

FINANCES BY COUNTRYHAITI

HONDURAS

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

23,497

Personnel costs

Travel and transportation

4,045

Travel and transportation

1,171
212

Medical and nutrition

5,164

Medical and nutrition

183

Logistics and sanitation

3,826

Logistics and sanitation

27

Professional services

140

Professional services

17

Communications

291

Communications

45

Office expenses

3,114

Office expenses

153

Taxes

16

Taxes

3

Grants to external partners

18

Grants to external partners-

Financial expenses

33

Financial expenses

3

Others524

Others4

Depreciation-

Depreciation-

Programmes

40,669Indirect supply costs

769

Field-related expenses

41,438FUNDING

Programmes

1,818

Indirect supply costs

15

Field-related expenses

1,833

FUNDINGIn thousands of e

Private and other income

41,463ECHO and EU institutions-

In thousands of e

Private and other income

1,446

ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)-25

EU governments

EU governments-25

Swiss Agency for Development and Cooperation
Department (DDC)
Other European governments

Other European governments-

North American governments-

UN institutions-

Other public institutions-

Funding of field-related costs

387

North American governments-

UN institutions-

Other public institutions

1

Public institutional income

387

-

-25

1

Public institutional income

387

Funding of field-related costs

1,833

41,438

STAFF INFORMATION
In full-time equivalents

Locally hired staff

2,049

International staff

99

Field positions

2,148

STAFF INFORMATION
In full-time equivalents

Locally hired staff

56

International staff

7

Field positions

63

International Financial Report 2017 49

FINANCES BY COUNTRY

INDIA

IRAN

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

5,915

Personnel costs

1,178

Travel and transportation

1,143

Travel and transportation

157

Medical and nutrition

4,348

Medical and nutrition

171

Logistics and sanitation

244

Logistics and sanitation

5

Professional services

822

Professional services

19

Communications

187

Communications

7

Office expenses

1,370

Office expenses

133

Taxes

31

Taxes

-

Grants to external partners

28

Grants to external partners-

3

Financial expenses-

Others7

Depreciation-

Financial expenses
Others382

Depreciation-

Programmes

14,471

Indirect supply costs

34

Field-related expenses

14,505Programmes

1,676

Indirect supply costs

1

Field-related expenses

1,677

FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

14,252ECHO and EU institutions-

Private and other income

1,677

ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)-61

EU governments

EU governments-61

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions-

Other public institutions

International Drug Purchase Facility (UNITAID)

314

Other public institutions

1

314

Public institutional income

253

Funding of field-related costs-

1

Public institutional income
Funding of field-related costs

1,677

14,505

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

577

International staff

32

Field positions

609

50 Médecins Sans Frontières

Locally hired staff

34

International staff

6

Field positions

40

FINANCES BY COUNTRY

IRAQ

ITALY

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

30,351

Personnel costs

Travel and transportation

6,268

Travel and transportation

2,867
283

Medical and nutrition

10,912

Medical and nutrition

78

Logistics and sanitation

4,469

Logistics and sanitation

444

Professional services

220

Professional services

200

Communications

759

Communications

41

Office expenses

4,023

Office expenses

457

Taxes

77

Taxes

44

Grants to external partners-

Grants to external partners

3

Financial expenses

213

Financial expenses

Others312

OthersDepreciation-

Programmes

57,571

Indirect supply costs

949

Field-related expenses

58,520

FUNDING

134

Depreciation-

Programmes

4,584

Indirect supply costs-26

Field-related expenses

4,558

FUNDINGIn thousands of e

Private and other income

58,513In thousands of e

Private and other income

4,558

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions-

Municipalities and regional councils - Switzerland

8

Other public institutions

Other public institutions

8
Public institutional income

1

Public institutional income

1

Funding of field-related costs
Funding of field-related costs

-

8
4,558

58,520

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

1,385International staff

235

Field positions

1,620

Locally hired staff

54

International staff

6

Field positions

60

International Financial Report 2017 51

FINANCES BY COUNTRYJORDANKENYA

EXPENSES

EXPENSES
In thousands of e

Personnel costs

16,819Travel and transportation

932

In thousands of e

Personnel costs

16,055

Travel and transportation

2,085

Medical and nutrition

7,363

Medical and nutrition

5,232

Logistics and sanitation

164

Logistics and sanitation

1,001

Professional services

258

Professional services

221

Communications

173

Communications

335

Office expenses

4,270

Office expenses

2,032

Taxes

37

Taxes

11

Grants to external partners

69

Grants to external partners

10

Financial expenses

34

Financial expenses

45

Others21

OthersDepreciation-

Programmes

30,139Indirect supply costs

3

Field-related expenses

30,142

FUNDING-1,576

Depreciation-

Programmes

25,452

Indirect supply costs

260

Field-related expenses

25,712

FUNDINGIn thousands of e

Private and other income

30,142In thousands of e

Private and other income

25,584ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

AGCD - Belgium

3

Other European governments-

EU governments

3

North American governments-

Other European governments-

UN institutions-

North American governments--

UN institutions--

Municipalities and regional councils - Switzerland
International Drug Purchase Facility (UNITAID)

Other public institutions
1

Public institutional income
Funding of field-related costs

30,142Other public institutions

124
1

Public institutional income
Funding of field-related costs

STAFF INFORMATION

64
61

128
25,712

In full-time equivalents

Locally hired staff

492

International staff

55

Field positions

547

52 Médecins Sans Frontières

STAFF INFORMATION
In full-time equivalents

Locally hired staff

737

International staff

59

Field positions

796

FINANCES BY COUNTRYKYRGYZSTANLEBANON

EXPENSES

EXPENSES
In thousands of e

Personnel costs

1,494

In thousands of e

Personnel costs

14,663

Travel and transportation

277

Travel and transportation

Medical and nutrition

475

Medical and nutrition

7,459

Logistics and sanitation

126

Logistics and sanitation

3,443

Professional services

46

Professional services

366

Communications

54

Communications

313

Office expenses

246

Office expenses

2,251

Taxes

3

Taxes

Grants to external partners-

Grants to external partners

Financial expenses

2

Financial expenses

Others6

OthersDepreciation-

Depreciation

Programmes

2,729

Indirect supply costs

51

Field-related expenses

2,780

FUNDING

847

54
1,009
8
519
-

Programmes

30,930Indirect supply costs

10

Field-related expenses

30,940

FUNDINGIn thousands of e

Private and other income

2,661

In thousands of e

Private and other income

30,940ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions-

Municipalities and regional councils - Switzerland

119

Other public institutions

119

Other public institutions

1

Public institutional income

1

Public institutional income

119

Funding of field-related costs

2,780

Funding of field-related costs

30,940

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

88

International staff

17

Field positions

105

Locally hired staff

422

International staff

67

Field positions

489

International Financial Report 2017 53

FINANCES BY COUNTRY

LIBERIALIBYA

EXPENSES

EXPENSES
In thousands of e

Personnel costs

3,859

In thousands of e

Personnel costs

2,390

Travel and transportation

470

Travel and transportation

1,894

Medical and nutrition

790

Medical and nutrition

1,510

Logistics and sanitation

406

Logistics and sanitation

342

Professional services

16

Professional services

144

Communications

59

Communications

131

Office expenses

188

Office expenses

495
39

Taxes

2

Taxes

Grants to external partners-

Grants to external partners-

Financial expenses

27

Financial expenses

3

Others13

Others-Depreciation-

Depreciation-

Programmes

5,830

Indirect supply costs

76

Field-related expenses

5,905

FUNDING

Programmes

6,947

Indirect supply costs

163

Field-related expenses

7,110

FUNDINGIn thousands of e

Private and other income

5,919

ECHO and EU institutions-

Governments - Others - Spain
EU governments

In thousands of e

Private and other income

7,110

ECHO and EU institutions--14

EU governments--14

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions-

Other public institutions

Other public institutions

Public institutional income

1

Public institutional income-14

Funding of field-related costs

5,905

1

Funding of field-related costs

7,110

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

39

Locally hired staff

273

International staff

28

International staff

17

Field positions

67

Field positions

290

54 Médecins Sans Frontières

FINANCES BY COUNTRY

MALAWI

MALAYSIA

EXPENSES

EXPENSES
In thousands of e

Personnel costs

4,076

In thousands of e

Personnel costs

420

Travel and transportation

925

Travel and transportation

70

Medical and nutrition

717

Medical and nutrition

157

Logistics and sanitation

455

Logistics and sanitation

18

Professional services

100

Professional services

24

Communications

146

Communications

28

Office expenses

480

Office expenses

63

Taxes

1

Taxes

-

Grants to external partners

14

Grants to external partners

4

Financial expenses

5

Financial expenses

1

Others-Depreciation-

Others369

Depreciation-

Programmes

7,289

Programmes

Indirect supply costs

132

Indirect supply costs

Field-related expenses

7,420

Field-related expenses

FUNDING

786
786

FUNDINGIn thousands of e

Private and other income

7,246

ECHO and EU institutions-

In thousands of e

Private and other income

786

ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)-62

EU governments-

EU governments-62

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions-

Other public institutions

International Drug Purchase Facility (UNITAID)

-

236

1

236

Public institutional income

Public institutional income

174

Funding of field-related costs

Funding of field-related costs

7,420

Other public institutions

-

1

786

STAFF INFORMATION
In full-time equivalents

STAFF INFORMATION
In full-time equivalents

Locally hired staff

311

International staff

38

Field positions

349

Locally hired staff-

International staff

6

Field positions

6

International Financial Report 2017 55

FINANCES BY COUNTRY

MALI

MAURITANIAEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

6,590

Personnel costs

Travel and transportation

1,562

Travel and transportation

3,246
853

Medical and nutrition

2,289

Medical and nutrition

740

Logistics and sanitation

725

Logistics and sanitation

643

Professional services

90

Professional services

8

Communications

315

Communications

60

Office expenses

937

Office expenses

360

Taxes

8

Taxes

12

Grants to external partners

1

Grants to external partners

32

Financial expenses

9

Financial expenses

Others147

Depreciation-

Programmes

12,672

Indirect supply costs

220

Field-related expenses

12,892

FUNDING-

Others120

Depreciation-

Programmes

6,075

Indirect supply costs

230

Field-related expenses

6,305

FUNDINGIn thousands of e

Private and other income

12,892In thousands of e

Private and other income

6,305

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions--

Other public institutions

Other public institutions
1

Public institutional income
Funding of field-related costs

1

12,892

STAFF INFORMATION

Public institutional income
Funding of field-related costs

6,305

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

714

Locally hired staff

365

International staff

49

International staff

29

Field positions

763

Field positions

394

56 Médecins Sans Frontières

FINANCES BY COUNTRY

MEXICOMOZAMBIQUE

EXPENSES

EXPENSES
In thousands of e

Personnel costs

3,050

In thousands of e

Personnel costs

5,370

Travel and transportation

545

Travel and transportation

1,523

Medical and nutrition

267

Medical and nutrition

1,547

Logistics and sanitation

205

Logistics and sanitation

344

Professional services

31

Professional services

103

Communications

132

Communications

153

Office expenses

702

Office expenses

1,156

Taxes

14

Taxes

8

Grants to external partners-

Grants to external partners

42

Financial expenses

2

Financial expenses

7

Others59

OthersDepreciation-

Programmes

5,006

Indirect supply costs

2

Field-related expenses

5,007

FUNDING

171

Depreciation-

Programmes

10,424

Indirect supply costs

152

Field-related expenses

10,576FUNDINGIn thousands of e

Private and other income

4,558

In thousands of e

Private and other income

9,796

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Swiss Agency for Development and Cooperation
Department (DDC)

450

Swiss Agency for Development and Cooperation
Department (DDC)

675

Other European governments

450

Other European governments

675

North American governments-

North American governments-

UN institutions-

UN institutions

Other public institutions-

International Drug Purchase Facility (UNITAID)

106

Other public institutions

1

Public institutional income

450

Funding of field-related costs

5,007

106
1

Public institutional income
Funding of field-related costs

STAFF INFORMATION
In full-time equivalents

Locally hired staff

145

International staff

29

Field positions

174

780
10,576

STAFF INFORMATION
In full-time equivalents

Locally hired staff

412

International staff

54

Field positions

466

International Financial Report 2017 57

FINANCES BY COUNTRY

MYANMAR

NIGER

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

7,132

Personnel costs

15,643

Travel and transportation

1,281

Travel and transportation

3,664

Medical and nutrition

6,595

Medical and nutrition

4,085

Logistics and sanitation

364

Logistics and sanitation

1,118

Professional services

32

Professional services

102

Communications

211

Communications

646

Office expenses

1,361

Office expenses

1,766

Taxes

2

Taxes

Grants to external partners

62

Grants to external partners

Financial expenses

8

Financial expenses

14

Others50

Others53

Depreciation-

Programmes

17,096

Indirect supply costs

84

Field-related expenses

17,180

FUNDING

11-

Depreciation-

Programmes

27,101

Indirect supply costs

514

Field-related expenses

27,615FUNDINGIn thousands of e

Private and other income

10,578ECHO and EU institutions-

EU governments-

Other European governments-

In thousands of e

Private and other income

26,940

Humanitarian Aid Office of the European
Commission (ECHO)-6ECHO and EU institutions-6

EU governments-

International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development ( DFATD-IHA) - Canada

454

Swiss Agency for Development and Cooperation
Department (DDC)

630

North American governments

454

Other European governments

630-

North American governments

UN institutions
The Global Fund to Fight AIDS, Tuberculosis andMalaria (GFATM)International Drug Purchase Facility (UNITAID)

5,029
1,120

Other public institutions

6,148
1

Public institutional income

6,602

Funding of field-related costs

17,18047

Municipalities and regional councils - Switzerland

4

Other public institutions

4
1

Public institutional income
Funding of field-related costs

675
27,615

STAFF INFORMATION

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,193International staff

41

Field positions

1,234

58 Médecins Sans Frontières-

UN institutions

In full-time equivalents

Locally hired staff

1,981

International staff

112

Field positions

2,093

FINANCES BY COUNTRYNIGERIAPAKISTAN

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

27,627

Personnel costs

13,908Travel and transportation

8,076

Travel and transportation

1,726

Medical and nutrition

9,271

Medical and nutrition

4,143

Logistics and sanitation

4,364

Logistics and sanitation

731

Professional services

215

Professional services

64

Communications

915

Communications

234

Office expenses

3,500

Office expenses

1,926

Taxes

71

Taxes

8

Grants to external partners

176

Grants to external partners-

Financial expenses

43

Financial expenses

10

Others426

Others262

Depreciation

102

Depreciation

Programmes

54,785Programmes

Indirect supply costs

1,193

Indirect supply costs

Field-related expenses

55,978Field-related expenses

FUNDING

23,011359
23,370

FUNDINGIn thousands of e

Private and other income

55,902In thousands of e

Private and other income

23,370ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions-

Municipalities and regional councils - Switzerland

76

Other public institutions

76

1

Public institutional income

1

Public institutional income

Other public institutions

Funding of field-related costs
Funding of field-related costs-

76
23,37055,978

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

2,364International staff

231

Field positions

2,595

Locally hired staff

1,680International staff

71

Field positions

1,751

International Financial Report 2017 59

FINANCES BY COUNTRY

PALESTINEPAPUA NEW GUINEAEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

4,231

Personnel costs

2,487

Travel and transportation

555

Travel and transportation

577

Medical and nutrition

354

Medical and nutrition

376

Logistics and sanitation

19

Logistics and sanitation

113

Professional services

70

Professional services

30

Communications

65

Communications

82

Office expenses

397

Office expenses

400

Taxes

68

Taxes

11

Grants to external partners-

Grants to external partners

Financial expenses

5

Financial expenses

855

Others15

OthersDepreciation-

Programmes

5,818

Indirect supply costs

12

Field-related expenses

5,830

FUNDING-

Depreciation-

Programmes

4,098

Indirect supply costs

42

Field-related expenses

4,140

FUNDINGIn thousands of e

Private and other income

5,830

In thousands of e

Private and other income

4,140

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions--

Other public institutions

Other public institutions
1

Public institutional income
Funding of field-related costs

1

5,830

STAFF INFORMATION

Public institutional income
Funding of field-related costs

4,140

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

129

Locally hired staff

124

International staff

18

International staff

28

Field positions

147

Field positions

152

60 Médecins Sans Frontières

FINANCES BY COUNTRYPHILIPPINESRUSSIAN FEDERATION

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

743

Personnel costs

Travel and transportation

142

Travel and transportation

3,214

Medical and nutrition

361

Medical and nutrition

Logistics and sanitation

195

Logistics and sanitation

10

192
1,824

Professional services

8

Professional services

36

Communications

15

Communications

41

Office expenses

104

Office expenses

336

Taxes

14

Taxes

2

Grants to external partners

221

Grants to external partners-

Financial expenses

1

Financial expenses

10

Others13

Others22

Depreciation-

Programmes

1,806

Indirect supply costs

34

Field-related expenses

1,840

FUNDING

Depreciation-

Programmes

5,700

Indirect supply costs

81

Field-related expenses

5,781

FUNDINGIn thousands of e

Private and other income

1,840

In thousands of e

Private and other income

5,781

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions--

Other public institutions

Other public institutions-

1

Public institutional income
Funding of field-related costs

1

1,840

Public institutional income
Funding of field-related costs

5,781

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents

In full-time equivalents

Locally hired staff

18

Locally hired staff

75

International staff

7

International staff

9

Field positions

25

Field positions

84

International Financial Report 2017 61

FINANCES BY COUNTRY

SENEGALSERBIA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

354

Personnel costs

Travel and transportation

87

Travel and transportation

1,310
356

Medical and nutrition

13

Medical and nutrition

79

Logistics and sanitation-

Logistics and sanitation

420

Professional services

25

Professional services

33

Communications

29

Communications

23

Office expenses

163

Office expenses

200

Taxes

-

Taxes

7

Grants to external partners-

Grants to external partners

10

Financial expenses

1

Financial expenses

4

Others3

OthersDepreciation-

Depreciation

Programmes

675

Indirect supply costs-

Field-related expenses

675

FUNDING

205-

Programmes

2,646

Indirect supply costs-

Field-related expenses

2,646

FUNDINGIn thousands of e

Private and other income

675

In thousands of e

Private and other income

2,646

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions--

Other public institutions

Other public institutions-

1
1

Public institutional income
Funding of field-related costs

675

STAFF INFORMATION

Public institutional income
Funding of field-related costs

2,646

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff-

Locally hired staff

54

International staff

1

International staff

12

Field positions

1

Field positions

66

62 Médecins Sans Frontières

FINANCES BY COUNTRY

SIERRA LEONESOMALIA

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

5,235

Personnel costs

1,217

Travel and transportation

1,653

Travel and transportation

1,085

Medical and nutrition

1,908

Medical and nutrition

1,636

Logistics and sanitation

3,479

Logistics and sanitation

75

Professional services

12

Professional services

10

Communications

431

Communications

138

Office expenses

1,014

Office expenses

413

Taxes

13

Grants to external partners

-

Taxes

3

Grants to external partners

79
19

Financial expenses

22

Financial expenses

Others368

Others-Depreciation-

Depreciation-

Programmes

14,135

Indirect supply costs

576

Field-related expenses

14,711FUNDING

Programmes

4,674

Indirect supply costs

34

Field-related expenses

4,708

FUNDINGIn thousands of e

Private and other income

14,762ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)-51

EU governments-51

Other European governments-

North American governments-

UN institutions-

Other public institutions-

Private and other income

4,708

ECHO and EU institutions-

EU governments-

Other European governments-

North American governments-

UN institutions-

Other public institutions

1

Public institutional income

1

Public institutional income

In thousands of eFunding of field-related costs
Funding of field-related costs

-

-51
4,708

14,711

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

577

International staff

74

Field positions

651

Locally hired staff

24

International staff

15

Field positions

39

International Financial Report 2017 63

FINANCES BY COUNTRY

SOUTH AFRICA

SUDAN

EXPENSES

EXPENSES
In thousands of e

Personnel costs

6,027

In thousands of e

Personnel costs

6,894

Travel and transportation

660

Travel and transportation

2,017

Medical and nutrition

821

Medical and nutrition

2,268

Logistics and sanitation

140

Logistics and sanitation

2,223

Professional services

347

Professional services

69

Communications

180

Communications

252

Office expenses

630

Office expenses

1,312

Taxes

-

Grants to external partners

1,114

Financial expenses

5

Others282

Depreciation-

Programmes

10,206

Indirect supply costs

50

Field-related expenses

10,256

Taxes

60

Grants to external partners

143

Financial expenses

10

Others17

Depreciation-

Programmes

15,266

Indirect supply costs

261

Field-related expenses

15,526FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

10,263ECHO and EU institutions-

Private and other income

15,543ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)-51

EU governments-

EU governments-51

Other European governments-

Other European governments-

Governments - Others - Canada-17

North American governments-

North American governments-17

UN institutions-

UN institutions

International Drug Purchase Facility (UNITAID)

43

Other public institutions

43

Other public institutions-17-8
Funding of field-related costs

Funding of field-related costs

1

Public institutional income

1

Public institutional income-

15,526

10,256

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

631

Locally hired staff

213

International staff

35

International staff

30

Field positions

666

Field positions

243

64 Médecins Sans Frontières

FINANCES BY COUNTRY

SOUTH SUDANSWAZILAND

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

40,861

Personnel costs

Travel and transportation

17,320Travel and transportation

5,422

Medical and nutrition

5,445

Medical and nutrition

1,867

Logistics and sanitation

4,155

Logistics and sanitation

147

606

Professional services

258

Professional services

74

Communications

1,488

Communications

160

Office expenses

6,719

Office expenses

637

Taxes

117

Grants to external partners

1Financial expenses

574

Others-2,620Depreciation

-

Taxes

3

Grants to external partners-

Financial expenses

14

Others61

Depreciation-

Programmes

74,319Programmes

Indirect supply costs

1,274

Indirect supply costs

149

Field-related expenses

75,593

Field-related expenses

9,140

FUNDINGIn thousands of e

Private and other income

73,102

8,991

FUNDINGIn thousands of e

Private and other income

8,992

Humanitarian Aid Office of the European
Commission (ECHO)-25

ECHO and EU institutions-

ECHO and EU institutions-25

EU governments-

Danish Agency for Development Assistance (DANIDA)

-66
-66

Other European governments-

North American governments-

UN institutions-

EU governments
Other European governments-

International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development ( DFATD-IHA) - Canada
Governments - Others - Canada

2,240
341

North American governments

2,582International Drug Purchase Facility (UNITAID)

UN institutions-

Municipalities and regional councils - Switzerland
Other public institutions

1
1
1

Public institutional income

2,491

Funding of field-related costs

75,593

STAFF INFORMATION

In full-time equivalents

Locally hired staff

3,263

International staff

311

Field positions

3,574

149

Other public institutions

149
1

Public institutional income

149

Funding of field-related costs

9,140

STAFF INFORMATION
In full-time equivalents

Locally hired staff

323

International staff

29

Field positions

352

International Financial Report 2017 65

FINANCES BY COUNTRYSYRIATAJIKISTANEXPENSES

EXPENSES
In thousands of e

In thousands of e

Personnel costs

14,328Personnel costs

Travel and transportation

3,965

Travel and transportation

1,155
223

Medical and nutrition

17,209

Medical and nutrition

454

Logistics and sanitation

2,329

Logistics and sanitation

108

Professional services

434

Professional services

3

Communications

534

Communications

29

Office expenses

2,042

Office expenses

239

Taxes

178

Grants to external partners

10,319

Taxes-

Grants to external partners

2

Financial expenses

347

Financial expenses

5

Others357

Others5

Depreciation

118

Depreciation-

Programmes

52,160Indirect supply costs

702

Field-related expenses

52,862

FUNDING

Programmes

2,223

Indirect supply costs

28

Field-related expenses

2,251

FUNDINGIn thousands of e

Private and other income

52,703In thousands of e

Private and other income

2,251

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions-

Municipalities and regional councils - Switzerland
Other public institutions

158

2,251

52,862

STAFF INFORMATION

STAFF INFORMATION

In full-time equivalents
In full-time equivalents

Locally hired staff

671

International staff

102

Field positions

773

66 Médecins Sans Frontières-

158
Funding of field-related costs

Funding of field-related costs

1

Public institutional income

1

Public institutional income

Other public institutions

158

Locally hired staff

97

International staff

14

Field positions

111

FINANCES BY COUNTRYTANZANIATUNISIA

EXPENSES

EXPENSES
In thousands of e

Personnel costs

3,583

Travel and transportation

885

In thousands of e

Personnel costs

462

Travel and transportation

76

Medical and nutrition

1,879

Medical and nutrition-82

Logistics and sanitation

363

Logistics and sanitation

2

Professional services

15

Professional services

27

Communications

117

Communications

8

Office expenses

672

Office expenses

96

Taxes

5

Taxes

3

Grants to external partners-

Grants to external partners-

Financial expenses

4

Financial expenses

1

Others41

OthersDepreciation-

Programmes

7,564

-28

Depreciation-

Programmes

564

Indirect supply costs

141

Indirect supply costs

241

Field-related expenses

7,704

Field-related expenses

805

FUNDINGFUNDINGIn thousands of e

Private and other income

5,794

In thousands of e

Private and other income

805

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

Swiss Agency for Development and Cooperation
Department (DDC)

EU governments

-

1,259

Other European governments

-

1,259

North American governments-

UN institutions-

Other European governments
International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development ( DFATD-IHA) - Canada

649

North American governments

649

Other public institutions

UN institutions-

Municipalities and regional councils - Switzerland

2

Other public institutions

1

Public institutional income
Funding of field-related costs

805

2
1

Public institutional income

1,910

Funding of field-related costs

7,704

STAFF INFORMATION
In full-time equivalents

Locally hired staff

216

International staff

32

Field positions

248

STAFF INFORMATION
In full-time equivalents

Locally hired staff

29

International staff

7

Field positions

36

International Financial Report 2017 67

FINANCES BY COUNTRY

TURKEYUGANDA

EXPENSES

EXPENSES
In thousands of e

Personnel costs

2,722

Travel and transportation

740

In thousands of e

Personnel costs

8,703

Travel and transportation

3,063

Medical and nutrition

4,835

Medical and nutrition

2,135

Logistics and sanitation

813

Logistics and sanitation

2,605

Professional services

88

Professional services

89

Communications

169

Communications

414

Office expenses

543

Office expenses

1,122

Taxes

76

Taxes

Grants to external partners

3,265

29

Grants to external partners-

Financial expenses

134

Financial expenses

12

Others35

Others56

Depreciation-

Programmes

13,420Indirect supply costs

353

Field-related expenses

13,773

FUNDING

Depreciation-

Programmes

18,230Indirect supply costs

254

Field-related expenses

18,483

FUNDINGIn thousands of e

Private and other income

13,773In thousands of e

Private and other income

17,086ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

UN institutions-

International Humanitarian Assistance
Department of Foreign Affaires and Trade
Development ( DFATD-IHA) - Canada

1,167

Other public institutions-

North American governments

1,167

1

Public institutional income
Funding of field-related costs

13,773UN institutions-

International Drug Purchase Facility (UNITAID)
Other public institutions or public institutions

63
167

Other public institutions

230
1

STAFF INFORMATION
In full-time equivalents

Locally hired staff

56

International staff

23

Field positions

79

68 Médecins Sans Frontières

Public institutional income

1,397

Funding of field-related costs

18,483

STAFF INFORMATION
In full-time equivalents

Locally hired staff

820

International staff

77

Field positions

897

FINANCES BY COUNTRYUKRAINEUZBEKISTANEXPENSES

EXPENSES
In thousands of e

Personnel costs

2,781

Travel and transportation

407

Medical and nutrition

1,712

In thousands of e

Personnel costs

3,686

Travel and transportation

1,283

Medical and nutrition

2,331

Logistics and sanitation

48

Logistics and sanitation

270

Professional services

88

Professional services

519

Communications

77

Communications

154

Office expenses

556

Office expenses

503

Taxes

64

Taxes

2
-

Grants to external partners-

Grants to external partners

Financial expenses

9

Financial expenses

103

Others4

Others110

Depreciation-

Depreciation

Programmes

5,747

Indirect supply costs

50

Field-related expenses

5,796

FUNDING-

Programmes

8,962

Indirect supply costs

128

Field-related expenses

9,091

FUNDINGIn thousands of e

Private and other income

5,796

In thousands of e

Private and other income

9,091

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions--

Other public institutions

Other public institutions-

1
1

Public institutional income
Funding of field-related costs

5,796

STAFF INFORMATION

Public institutional income
Funding of field-related costs

9,091

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

117

Locally hired staff

231

International staff

33

International staff

33

Field positions

150

Field positions

264

International Financial Report 2017 69

FINANCES BY COUNTRYVENEZUELAYEMEN

EXPENSES

EXPENSES
In thousands of e

Personnel costs

2,039

In thousands of e

Personnel costs

30,092

Travel and transportation

930

Travel and transportation

8,784

Medical and nutrition

778

Medical and nutrition

17,359Logistics and sanitation

466

Logistics and sanitation

1,744

Professional services

209

Professional services

629

Communications

157

Communications

446

Office expenses

645

Office expenses

2,299

Taxes

10

Taxes

5

Grants to external partners

89

Grants to external partners-

Financial expenses

254

Financial expenses

15

Others56

Others40

Depreciation-

Programmes

5,544

Depreciation-

Programmes

61,502

Indirect supply costs

149

Indirect supply costs

1,258

Field-related expenses

5,693

Field-related expenses

62,760

FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

5,693

Private and other income

62,709ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Other European governments-

Other European governments-

North American governments-

North American governments-

UN institutions-

UN institutions--

Municipalities and regional councils - Switzerland

Other public institutions
Public institutional income-

STAFF INFORMATION
In full-time equivalents

Locally hired staff

96

International staff

29

70 Médecins Sans Frontières

51

5,693
Funding of field-related costs

Field positions

51
1

Public institutional income
Funding of field-related costs

51

Other public institutions

1

62,760

STAFF INFORMATION
In full-time equivalents

Locally hired staff

1,686International staff

111

Field positions

1,797

125

FINANCES BY COUNTRY

MEDITERRANEANSEA OPERATIONSZIMBABWE
EXPENSES
In thousands of e

Personnel costs

6,463

Travel and transportation

852

Medical and nutrition

1,558

Logistics and sanitation

496

Professional services

373

Communications

192

Office expenses

951

Taxes

15

Grants to external partners

145

Financial expenses

29

Others242

Depreciation-

Programmes

11,317

Indirect supply costs

183

Field-related expenses

11,500EXPENSES
In thousands of e

Personnel costs

1,629

Travel and transportation

2,345

Medical and nutrition

339

Logistics and sanitation

2,239

Professional services

295

Communications

91

Office expenses

177

Taxes

28

Grants to external partners

1,752

Financial expenses

1

Others5

Depreciation

86

Programmes

8,987

Indirect supply costs

4

Field-related expenses

8,991

FUNDINGIn thousands of e

Private and other income

11,335ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)-41

EU governments-41

FUNDINGIn thousands of e

Private and other income

8,991

ECHO and EU institutions-

Other European governments-

EU governments

North American governments-

Other European governments-

UN institutions-

North American governments-

206

UN institutions-

206

Other public institutions

International Drug Purchase Facility (UNITAID)
Other public institutions-

1

Public institutional income
Funding of field-related costs

1

165
11,500

STAFF INFORMATION

Public institutional income
Funding of field-related costs

8,991

STAFF INFORMATION
In full-time equivalents

In full-time equivalents

Locally hired staff

234

Locally hired staff

13

International staff

32

International staff

24

Field positions

266

Field positions

37

International Financial Report 2017 71

FINANCES BY COUNTRYOTHER COUNTRIESTRANSVERSALACTIVITIES *EXPENSES
In thousands of e

Personnel costs

6,015

Travel and transportation

3,718

Medical and nutrition

410

Logistics and sanitation

254

Professional services

1,267

Communications

149

Office expenses

869

Taxes

11

Grants to external partners

1,146

Financial expenses

8

Others692

Depreciation

293

Programmes

14,831

Indirect supply costs

395

Field-related expenses

15,229FUNDING

EXPENSES
In thousands of e

Personnel costs

3,190

Travel and transportation

486

Medical and nutrition

37

Logistics and sanitation-7

Professional services

815

Communications

55

Office expenses

588

Taxes

-

Grants to external partners-

Financial expenses-

Others105

Depreciation

278

Programmes

5,547

Indirect supply costs

176

Field-related expenses

5,723

In thousands of e

Private and other income

12,061ECHO and EU institutions-

Danish Agency for Development Assistance(DANIDA) - Denmark
Ministry of Foreign Affairs (MAE) - Luxembourg
EU governments

493
5
498

Swiss Agency for Development and Cooperation
Department (DDC)
Other European governments

1,511
1,511

North American governments-

UN institutions-

The Global Fund to Fight AIDS, Tuberculosis
and Malaria (GFATM)International Drug Purchase Facility (UNITAID)
Other public institutions

FUNDINGIn thousands of e

Private and other income

1,737

ECHO and EU institutions-

EU governments-

Other European governments-

North American governments-

UN institutions-

International Drug Purchase Facility (UNITAID)

3,986

Other public institutions

3,986
1

727
430
1,157

Public institutional income

3,986

Funding of field-related costs

5,723

1

Public institutional income

3,167

Funding of field-related costs

15,227

STAFF INFORMATION

In full-time equivalents

Locally hired staff-

International staff-

Field positions-

In full-time equivalents

Locally hired staff

149

International staff

107

Field positions

256

72 Médecins Sans Frontières

STAFF INFORMATION* Transversal activities are activities covering more than one
country not accounted for in individual country programmes.

ABOUT THIS REPORT
Editors
Marisol Gajardo, Senior International Finance Officer, with
Gabriel Lebailly, International Financial Information Systems Manager, andArnaud Levery, International Finance Coordinator

Editorial support
Catherine Wilson, Online Editor

Special thanks to
All finance directors, accounting managers and other finance staff who
contributed data and information to make the production of these
combined Financial Statements possible.

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