MSF INTERNATIONAL MOVEMENTMSF financial
report 2009

Contents
2 MSF Missions Around The World
4	President’s Report
7	financial Report
8 Auditor’s Report	Combined Financial statements
10
11
12
13
14

Statement of Financial Position
Statement of Financial Activities
Statement of Functional Expenses
Statement of Cash Flows
Statement of Changes in Retained Earnings and Equities

	Notes to the Financial statements
17
20
24
27
32

Significant Accounting Policies
Notes to the Statement of Financial Position
Notes to the Statement of Financial Activities
Sectorial Information
Other Information

36 By country

MSF FINANCIAL REPORT 2009



MSF Missions
around theworld
BELGIUM
UKRAINE
FranceMoldova

SWITZERLAND

Chechnya /Ingushetia /DagestanGeorgia

Italy

Armenia
GreeceLebanon Syria
Palestinian
Territories

MoroccoIraq

jordanEGYPT

MexicoMali

Haiti
GuatemalaEL SALVADOR

Niger

Chad

Cape verde

Honduras

Guinea-Bissau

GuineaConakry

Sierra Leone

PanamaLiberia
Colombia

Yemen

Sudan

Burkinafaso

Djibouti
Nigeria

Ivory
Coast
Cameroon

CentralAfricanRepublic

Ethiopia

UgandaDemocratic
Kenya
Republic Republic ofCongoof congo
Burundi(Brazzaville)

Somaliatanzania
peru

BrazilMalawi
ZambiaBolivia
Zimbabwe

Namibia

SwazilandSouth
Africa

MSF MISSIONS AROUND THE WORLDMadagascar

Mozambiqueparaguay

Russian
Federation

Uzbekistan
Kyrgyzstan
Turkmenistan
China
Iran

37 Afghanistan

52 Kenya

37 ARMENIA

52 KYRGYZSTAN

38 BANGLADESH

53 Lebanon

38 Bolivia

53 Liberia

39 Brazil

54 Malawi

39 Burkina Faso

54 Mali

40 Burundi

55 Morocco

40 CAMBODIA

55 Mozambique

41 Cameroon

56 MYANMAR

41 Central
AfricanRepublic

56 NEPAL

42 Chad57 Nigeria

42 Chechnya /Ingushetia /Dagestan

58 PAKISTAN

43 CHINA

Afghanistan

43 Colombia

PakistanNepal

44 Congo,
Democratic
Republic of the

Bangladesh
India

MyanmarVietnam
LAOS

ThailandCambodia
Philippines
Sri Lanka

Indonesia
Papua
New Guinea

57 Niger

58 Palestinian
Territories
59 Papua
New Guinea
59 Philippines
60 Russian
FEDERATION

44 Congo,
Republic of the

60 Sierra Leone

45 DJIBOUTI

61 Somalia

45 Ethiopia

61 South Africa

46 France

62 SRI LANKA

46 Georgia

62 Sudan

47 Guatemala

63 Swaziland

47 Guinea-Conakry

63 THAILAND

48 Haiti

64 TURKMENISTAN

48 Honduras

64 Uganda

49 INDIA

65 UZBEKISTAN

49 INDONESIA

65 Yemen

50 Iran

66 Zambia

50 Iraq

66 Zimbabwe

51 Italy

67 o thercountries

51 Jordan* Countries in red have a total expenditure of less than
500,000 Euros and are included under ‘other countries’.

MSF MISSIONS AROUND THE WORLD

President’s Report
For the year ended 31 December 2009This report is presented along with the Financial Statements of
the organisation for the year ended 31 December 2009. The
Financial Statements have been prepared in accordance with theaccounting policies set out in Note 1 to the Financial Statements.

Objectives & Policies
Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation. We provide independent
medical relief to victims of war, disasters, epidemics and othercatastrophes in over 64 countries around the world.1 We strive
to provide assistance to those who need it most, regardless of
ethnic origin, religion or political affiliation.
To get access to and care for the most vulnerable, MSF’s
operational policies must remain scrupulously independentof governments, as well as religious and economic powers.
We rely on private individuals for the majority of our funding. In thefield, we conduct our own assessments, manage projects directly
and monitor the impact of our assistance. We also campaign

for improved access to medicines for the most vulnerable
groups and fund research into the development of drugs forneglected diseases.
MSF is a volunteer organisation. Each year about 4,700 doctors,
nurses, logistics specialists and engineers of all nationalities
leave on field assignments to join over 22,000 staff in the
countries of assistance.

Organisational Structure
Founded in Paris in 1971, MSF has become an internationalorganisation with nineteen main sections throughout the world.
Each section is an association. Twice a year the president of eachsection attends the MSF International Council, an association
registered in Switzerland. This Council has, amongst others,
the responsibility to promote accountability and transparency
within the MSF movement; these accounts are a reflectionof that responsibility and reflect the financial situation of the
movement as a whole.

All those working with MSF agree to abide by the principles of the International
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, which 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 or political convictions.

• Members undertake to respect their professional
code of ethics and to maintain complete
independence from all political, economic andreligious powers.

• Médecins Sans Frontières observes neutrality anddangers of the missions they carry out and makeno claim for themselves of their assigns for any
form of compensation other than that which theassociation might be able to afford them.

impartiality in the name of universal medical ethics
and the right to humanitarian assistance and claims
full and unhindered freedom in the exercise of
its functions.

1• A s volunteers, members understand the risks andThis Financial Report includes a total of 80 countries, while the 2009 MSF Activity Report reflects 64 countries. Countries with an annual expenditure of lessthan 500,000 Euros are not incorporated in the Activity Report.



PRESIDENT’S REPORTA Year in Review – 2009
As medical professionals, we know that a situation of war not
only creates direct victims, those that our surgical teams help
and support; war also brings hidden victims. The impact ofconflicts and subsequent mass displacement, on often precarious
pre-existing health systems, is in most cases disastrous. It generally
stimulates a dramatic rise of maternal and child fatalities or an
eruption of epidemics. Victims of sexual violence and survivors
affected by profound mental health traumas are also among
the hidden casualties of war, and our medical teams assist themwith a sense of urgency in many different countries.
The military offensives in the Palestinian Territories left 1,300
people dead, 5,300 injured and an entire population dependent
on medical aid and relief. We had a team on the ground before
the offensive was launched – we have been offering mental
health support for years in the Gaza Strip – but it was only when
the offensive was put on hold that a complete MSF surgicalteam was allowed to enter Gaza City, despite our repeatedefforts to enter earlier. We then set up two inflatable hospitals,
and between January and July performed over 500 operations.
Meanwhile, the psychological toll of the fighting was especiallyheavy on children. Additional MSF staff was brought in to help
with consultations; more than half of the 400 new patients
they saw for counselling were under 12 years old.
In the Democratic Republic of the Congo (DRC), ongoing
conflict continues to cause huge critical needs, prompting oneof MSF’s largest interventions year after year. Again, we try to
carry out a full range of medical activities there in the midst ofwhat has become a chronic health emergency. MSF conducted
530,000 medical consultations in 2009, vaccinated 650,000
children against measles and cared for 5,600 rape victims in
North and South Kivu.
In conflict-ridden Afghanistan in 2009, the deadliest year forcivilians since the war began in 2001, we resumed our medical
work after a five-year absence following the deliberate killingsof five of our colleagues in 2004. Our immediate preoccupation,
both in Kabul and in the province of Helmand, was to offer
medical assistance to the general population rather than only
focusing on war-wounded. In Mardan, Pakistan, where around
one million displaced people settled, having fled fighting in theSwat District, our teams supported referral hospitals, healthcentres and mobile clinics.
But being able to deliver this life-saving assistance and being able
for the civilians to access our facilities remain a grim challenge
when respect for civilian safety and neutral humanitarian
action are not met. In 2009 alone, we suffered the killing of
MSF volunteers and staff in Pakistan and in Somalia. We also

had to endure the kidnapping of colleagues in Chad, Sudan,
Somalia and Pakistan. In recent years, criminal acts against
humanitarian workers have clearly been on the rise.
In addition, some governments are deliberately blocking aid
from reaching trapped populations. The conflict in Sri Lanka
came to a climax, leaving many civilians in a vulnerable stateas they tried to reach safe zones, but they all too often foundthemselves trapped by the violence. Access to medical facilities
and aid was extremely difficult. More often than not, by thetime they finally reached those who could help them, theirhealth needs were critical.
Providing food, water and health care for people in Darfur
became much more difficult in March 2009 when the Sudanese
authorities expelled 13 international aid agencies – including
two sections of MSF – and three Sudanese organisations in
the wake of the International Criminal Court’s indictment of
Sudanese President Omar Al-Bashir for war crimes and crimes
against humanity. The decision by the government effectively
meant that not only MSF but also the needs of the populationof Darfur were held hostage to political and judicial agendas. It
also ignored MSF’s binding and publicly communicated policy
to refrain from any cooperation with the aforementioned
Court, a policy based on the recognition that humanitarian
activities must remain independent from political and judicial
pressure in order to be able to provide medical assistance topopulations in situations of violence. Today more than ever,it seems that we must relentlessly explain the principles ofneutrality, impartiality and independence that guide ourchoices as a humanitarian organisation.
Our work extends way beyond the conflict areas describedabove. In 2009, MSF organised large-scale immunisation
campaigns, particularly against meningitis in western Africa,
where we vaccinated almost eight million people in Nigeria
and Niger. Our teams intervened, after major natural disasters
throughout the year, by providing medical and mental healthcare, as well as shelter and other logistical support. Likewise, we
helped 150,000 persons made homeless by floods in the Burkina Faso
capital of Ouagadougou in September, when the amount of rainthat usually falls in a year fell in one single day. Other teams
assisted 75,000 people hit by Cyclone Aila in Bangladesh, and60,000 flood victims in India’s Andhra Pradesh.
The neglected needs of migrants remain among our mostpressing concerns. Migrants undergo journeys fraught withdanger and uncertainty, and when they arrive – if they arrive– their health often continues to be compromised. Some areheld for long periods in overcrowded detention camps; someare forced to live hidden away from the authorities, where their

PRESIDENT’S REPORTundocumented status makes it impossible for them to accessbasic care. MSF offers such people free medical and mental
health consultations, protecting their identity where possible
and referring them when necessary to local hospitals.

Just outside the scope of this reporting period, early 2010 saw
the launch of the largest emergency operation in MSF history
following the devastating earthquake that ruined large parts ofHaiti and claimed many thousands of lives ( see Note 5.2 ).

We give medical assistance at different stages of a migrant’s
journey. In countries of origin, such as Somalia, Afghanistan,
DRC and Nigeria, we treat the medical consequences ofviolence and deprivation. In Morocco, Greece, Malta, Italy andFrance, our teams provide medical and psychological care to
those who survived the journey; many migrants and asylum
seekers are subjected to violence and abuse, are imprisoned
and exploited or fall victim to smugglers and traffickers.

As a final note in this introduction to our 2009 Financial Report,
I would like to warmly thank all our donors and supporters.
Everything described above is only possible due to yourgenerosity and commitment.

We also assist migrants outside Europe. Many refugees andasylum seekers from the Horn of Africa seek safety in Yemen.
The harsh conditions of the trip and sea accidents cause
hundreds of deaths, and the state of health of those who domanage to reach the coast of Yemen is often poor. Around
9,000 people received medical assistance from MSF in the
Abyan and Shabwah governorates in the south of the country.
In Bangladesh, many thousands of Rohingya refugees fromneighbouring Myanmar face a daily struggle to survive. Outof an estimated population of up to 400,000 Rohingya whohave fled across the border, only 28,000 are recognised as
official refugees by the government and accordingly entitledto assistance by UNHCR. MSF set up an emergency healthcare
project to help 20,000 unrecognised Rohingya refugees living
in harsh conditions in Kutupalong makeshift camp.
My purpose here is not to give an exhaustive description of
our activities in 2009 – you will find a much more complete
overview throughout the 2009 Activity Report. But I cannot
conclude this short overview without mentioning the worrying
signs of waning international support to combat HIV/AIDS weobserved in 2009. In some high-burden countries, patientsare turned away from clinics, and clinicians are once again
being forced into the unacceptable position of rationing
life-saving treatment. At the same time, more robust andbetter-tolerated treatments, widely available in wealthy
countries, do not reach patients in poorer parts of the world.
A dangerous trend is under way in the global health policy arena.
There are increasing calls for a diversion of foreign aid away from
HIV/AIDS and towards other health priorities. But HIV/AIDS isan ongoing emergency that requires dedicated resources at thenational and international levels. A strengthened commitment toother global health priorities is crucial, but it must come in addition
to, not instead of, a continued and increasing commitment towinning the fight against HIV/AIDS.

PRESIDENT’S REPORT

Thank you very much.

Financial Report
Combined Accounts 2009
MSF is pleased to present its audited combined Financial
Statements. The combined accounts represent an aggregationof the Financial Statements of the 19 main MSF sections
worldwide, together with the Financial Statements of thesatellite organisations and the international office of MSF.
The combined Financial Statements provide a view of MSF’s
work internationally and are also a means of transparency
and accountability.

Income2009 saw a slight decrease in income for MSF compared with
2008. Total incoming resources of 665 million Euros were ten
million Euros less than in 2008, due mainly to a 3.6% decrease
in individual donations. Private and public institutions, on theother hand, increased their donations by 9.4%.

Expenditure
The total expenditure was 617 million Euros, a decrease of
31 million Euros over 2008 – equating to a 5% reduction in
activities. This expenditure can be broken down into two maincategories, being social mission and other expenses. The table
to the right breaks down these categories still further.

Expenditure Social Mission

In millions of e

2009

2008

Programmes

393

429

Headquarters programme support

69

66

Témoignage/awareness-raising

22

25

Other humanitarian activities

6

7

490

527

Fundraising

87

81

Management and generaladministration

39

40

Total other expenses *

126

121

Total social mission

Other expenses* There was also a payment of income tax of e 137,000 in 2009 and e 89,000

in 2008

The result of the above is that MSF’s total expenditure in 2009is represented by 80% spent on social mission and 20% onother expenses ( 81% and 19% for 2008, respectively ).

Result for the year and reserves policy
The result for 2009, after adjusting for exchange gains / losses,
shows a surplus of 51.5 million Euros. MSF has a reserves
policy, at an international level, of holding a minimum of threemonths and a maximum of twelve months of total expenditure
as retained earnings. The level of accounting reserves as
at 31 December 2009 equates to approximately 9.1 months( 7.6 months for 2008 ) of activity ( see Note 2.14 ).

Christophe Fournier, MD
President, MSF International Council

FINANCIAL REPORTAuditor’s Report

AUDITOR’S REPORTCombined
Financialstatements
for the year ended 31 December 2009

Statement of financial position
In thousands of e

Notes

2009

2008

Intangible assets - Net

2.1

2,200

2,650

Property, plant & equipment - Net

2.2

27,12628,601

Financial assets - Net

2.3

7,320

5,789

36,64637,040Non-current assets - Net
Inventories - Net

2.4

20,484

22,311

Grants receivable - Net

2.5

20,551

21,520Contributions receivable - Net

2.6

15,58818,329Other receivables - Net

2.7

5,403

3,939

Other assets

2.8

6,470

7,183

Cash & equivalents

2.9

433,268

375,599

Current assets - Net

501,764

448,881

Total assets - Net

538,410

485,921

2,478

2,478

475,516

423,842-9,816-13,943

Permanently restricted funds
Unrestricted funds
Other retained earnings and equities
Retained earnings and equities

2.14

468,178

412,377

Provisions and contingent liabilities

2.10

4,624

4,610

Financial debts

2.11

1,927

2,288

Accounts payable and accrued expenses

2.12

49,65954,774

Deferred income

2.13

14,022

11,872

Liabilities

70,23273,544

Total liabilities and retained earnings

538,410

485,921

Bernadette Orbinski-Burke
Treasurer, MSF International Council

10

COMBINED FINANCIAL STATEMENTS – STATEMENT OF FINANCIAL POSITION

Statement of financial activities
In thousands of e

Notes

Unrestricted

Restricted

2009

2008

Individuals

3.1.1 / 4.2.1

466,928

24,663

491,591

510,118

Private institutions

3.1.1 / 4.2.1

67,723

13,13580,85877,307534,651

37,798572,449

587,425

Private income
Public institutional income

3.1.2/4.2.2

355

77,50377,85867,714

Other income

3.1.3 / 4.2.1

14,612476

15,08820,319549,618

115,777

665,395

675,458

3.2 / 4.2.3

279,752

113,584

393,336429,233

Headquarters programme support

3.2

66,5572,491

69,04865,620Témoignage/awareness-raising

3.2

21,468237

21,705

24,667

Other humanitarian activities

3.2

5,985

428

6,413

7,244

373,762

116,740

490,502526,764

Total income

Programmes

Social mission

Fundraising

3.2

87,139150

87,28981,218

Management, general andadministration

3.2

38,82926

38,85540,170

Income tax

3.2

137

-

137

89

Other expenses

126,105176

126,281

121,477

Total expenditure499,867

116,916

616,783

648,241

1,770

1,139

2,909

-4,74951,521-

51,521

22,468Net exchange gains /losses unrealised & realised
SurplusCOMBINED FINANCIAL STATEMENTS – STATEMENT OF FINANCIAL ACTIVITIES

11

Statement of functional expenses
In thousands of e

Social mission:

Programmes

Headquarters
programme
supportPersonnel costs

207,775

49,984

10,597569

268,925

Travel and transportation

57,765

5,009

1,107

482

64,363

Medical and nutrition

72,979

-53

1

1,358

74,285

Logistics and sanitation

21,767

193

-

360

22,320Professional services

2,158

1,650

1,498

32

5,338

Communications

6,013

1,172

1,234

13

8,432

-

18

2,038

-14

2,042

Publications

Total
social mission

-

245

2,753

1

2,999

12,295

7,363

1,929

77

21,664

827

98

5

-

930

Promotional expenses
Office expenses

Témoignage /awareness-raising

Other
humanitarian
activities

Taxes

1,865

-

16

3,530

5,411

Public institutional grants

231

-

-

-

231

Financial expenses

802

132

11

1

946

Private grants

-

2,005

385

3

2,393

Others

8,859

1,232

131

1

10,223

Total

393,336

69,04821,705

6,413

490,502

Depreciation

In thousands of e

Income tax

Total otherexpenses

Total
expenditure
2009

Total
expenditure2008

24,269-39,547

308,472

293,624

812

1,870

-

2,682

67,04580,847

Medical and nutrition

1

1

-

2

74,287

96,738Logistics and sanitation

-

-

-

-

22,32029,377

6,638

3,719

-

10,357

15,695

15,077

Other expenses:
Personnel costs
Travel and transportation

Professional services

15,278Communications

11,937650-

12,58721,01921,030Publications

12,419668-

13,087

15,12912,594

Promotional expenses

34,246415-

34,661

37,66037,960

Office expenses

3,605

3,524

-

7,129

28,793

26,887

Taxes

61

246

137

444

1,374

1,257

Private grants

5

8

-

13

5,424

9,342

Public institutional grants

-

-

-

-

231

97

1,220

1,007

-

2,227

3,173

5,474

Depreciation

670

1,870

-

2,540

4,933

5,776

Others

397

608

-

1,005

11,228

12,161

Total

87,28938,855

137

126,281616,783

648,241

Financial expenses

12

Fundraising

Management,
general andadministration

COMBINED FINANCIAL STATEMENTS – STATEMENT OF FUNCTIONAL EXPENSES

Statement of cash flows
In thousands of e

Cash flows from humanitarian and functioning activities

2009

2008

572,449

587,425

Change in receivables from private donors

6,907-7,621

Change in deferred income on private grants

-593

398

Change in unspent donor-designated/restricted funds

1,315

17

580,078

580,219

77,85867,714

Change in public institutional assets-3,229-1,442

Change in public institutional liabilities

1,203

3,999

75,832

70,271

15,08820,319Social mission expenditure-490,502-526,764

Other expenses-126,281-121,477

Depreciation, amortisation and provisions

3,450

7,108

Write-off of non-current assets

1,185

84

-2

-1

Investment subsidies as income

-124

-198

Net exchange gains and losses

2,909

-

Change in other receivables and current assets

1,639-4,643

Change in other current liabilities-7,04913,229-599,687-612,343

56,22338,147-5,257-3.5542

1

Investment subsidies as income

124

198

Change in investment subsidies liabilities

-33

-366

-5,164-3,721

1. Cash flows from private donors:
Private income
Variation in working capital requirements:

2. Cash flows from public institutional agencies:
Public institutional income
Variation in working capital requirements:

3. Others cash flows from humanitarian and functioning activities:
Other income

Elimination of expenses and income with no impact on cash flows
or not related to humanitarian and functioning activities:

Proceeds on disposals of non-currents assets

Variation in working capital requirements:

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

Cash flows from investing activities
Investments in non-current assets
Proceeds on disposals of non-currents assets

Net cash used for investing activities (B)COMBINED FINANCIAL STATEMENTS – STATEMENT OF CASH FLOWS

13

Statement of cash flows (continued)
In thousands of e

Cash flows from financing activities

2009

2008

Change in financial debts

-349

-295

-

318

Net cash provided by/(used for) financing activities (C)

-349

23

Effect of foreign exchange rate fluctuations

6,959-4.088--4.7496,959-8,837

Effect of change in accounting principles

-

-198

Effect of fair value-

19

Effect of changes in accounting principles and structure (E)

-

-179

Effect of changes in combination’s scope (F)--Change in cash & equivalents (A+B+C+D+E+F)

57,66925,433

Opening cash & equivalents (G)375,599

350,166

Closing cash & equivalents (A+B+C+D+E+F+G)

433,268

375,599

Change in capital

Net exchange gains and losses
Effect of exchange rate fluctuations (D)Statement of changes
in retained earnings and equities
Notes

Change insubscribed
capitalIn thousands of e

Assetsrevaluation

Translation
adjustment

Othermovements

2009

Permanently restricted funds

2.14

2,478

-

-

-

-

-

2,478

Unrestricted funds

2.14

423,842

51,521

-

-

-

154

475,517426,320

51,521

-

-

-

154

477,995

Capital for foundations

896

-

-

-

-

-

896

Combination adjustment

118

-

-

-

-

-

118

Translation adjustment-14,957

-

-

-

4,126

-

-10,831

Other equities-13,943

-

-

-

4,126

-

-9,817

Total retained earnings
and equities

412,377

51,521

-

-

4,126

154

468,178

Retained earnings

14

2008

Surplus /deficit

COMBINED FINANCIAL STATEMENTS – STATEMENT OF CASH FLOWS / STATEMENT OF CHANGES IN RETAINED EARNINGS AND EQUITIESNotes to
the Financial
statements

Introduction
Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation that delivers emergency aid
to people affected by armed conflict, epidemics, healthcare
exclusion and natural or man-made disasters. MSF combines
the provision of emergency medical care with a commitment tospeaking out about the suffering witnessed and the obstacles
encountered in providing assistance.
MSF’s core work is providing emergency medical assistance to themost vulnerable people in crisis because of armed conflict.
MSF also provides medical care to help people survive incatastrophic situations where communities and health structures
may be overwhelmed. MSF provides assistance during epidemics,
following natural disasters, and to people who are excluded
from healthcare.
When MSF witnesses serious acts of violence against or neglectof individuals or groups, we may speak out publicly based oneyewitness accounts, medical data and experience.
MSF is an independent and self-governed organisation. Our
actions are guided by medical ethics and the principles ofneutrality and impartiality. MSF offers assistance to people
based only on need and irrespective of race, religion, genderor political affiliation.
MSF strives to ensure that it has the power to evaluate medical
needs freely, to access populations without restriction and tocontrol the aid it provides directly, giving priority to those inmost grave danger. MSF does not take sides in armed conflictand demands unhindered access to patients and the space itneeds to carry out emergency medical interventions.
The work of MSF is carried out by thousands of national andinternational health professionals, logistical and administrative staff.
Together they manage projects in over 64 countries worldwide.
MSF is comprised of nineteen main national sections in Australia,
Austria, Belgium, Canada, Denmark, France, Germany, Greece,
Holland, Hong Kong, Italy, Japan, Luxembourg, Norway, Spain,
Sweden, Switzerland, the United Kingdom and the UnitedStates. Additionally, there is the international office in Geneva
and a delegate office in South Africa.

16

NOTES TO THE FINANCIAL STATEMENTS – INTRODUCTION

The search for efficiency has led MSF to create ten specialisedorganisations – called ‘satellites’ – in charge of specific activities
such as humanitarian relief supplies, epidemiological andmedical research studies, and research on humanitarian andsocial action.
These satellites, considered as related parties to the national
sections, include: MSF-Supply, MSF-Logistique, Epicentre,
Fondation MSF, Etat d’Urgence Production, MSF Assistance,
SCI MSF, SCI Sabin, Artze Ohne Grenzen Foundation and MSF
Enterprises Limited.

1 significant accounting policies
A combination aggregates the Financial Statements of several
separate entities without investment relationships into a single
group, whereas a consolidation collates different affiliates of asingle parent entity in its Financial Statements.

Specific methods used for
combined accounts
Equity accumulation
Since the first combination of an entity does not result from thepurchase of shares, combined equity represents the aggregatedequity capital and the aggregated other equity from the combined
entities and the group equity proportion from the companies
which have been previously consolidated. Investments between
group entities are eliminated against equity.

Minority interests
When equity and other equity from combined entities areaggregated, minority interests cannot be recognised. Minority
interests from consolidated entities are presented separately on theliability side of the combined Statement of Financial Position.

Initial measurement of the combined entities’ assets and liabilities
Since the first combination of an entity does not result from thepurchase of shares but from a pooling of economic interests, neither
goodwill nor fair value adjustments exist. Assets and liabilities ofeach combined entity are initially measured at net book value,
adjusted according to the group accounting principles at the dateof the first combination, by distinguishing gross value, depreciationand impairment. The variance due to the harmonisation of thegroup accounting principles is added or deducted from the
combined equity.

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 ordeficit. However, harmonised values which prove to be unjustified
due to an error in the first combination have to be corrected, andresult in a retrospective modification of combined equity.

the IFRS as adopted by the International Standards Board (IASB) andinterpretations issued by the Standing Interpretations Committee(SIC) of the IASB.
The main deviations from the IFRS relate to IAS 19.

1.1 Basis of presentation
The Financial Statements are presented in Euros, rounded to
the nearest thousand. They are prepared on the historical costconvention, revalued at their fair value, with the exception of
tangible and intangible assets.
The Financial Statements have been prepared and presented
according to the principles of fair presentation, accruals, matching,
going concern, consistency and prudence.
Figures are rounded and therefore may vary slightly from theamounts presented in other documents; or, rounding differences
may exist within summations.

1.2 Foreign currency translation
The combined Statement of Financial Position is translated into
Euros at the year-end rate. The combined Statement of Financial
Activities and the Statement of Functional Expenses are converted
at the average rate for the year.
The main exchange rates compared to the Euro are as follows:

Closing rate

Average rate

Closing rate

Average rate

2009

2009

2008

2008

AUD

1.60

1.77

2.03

1.74

CAD

1.51

1.58

1.70

1.56

CHF

1.48

1.51

1.49

1.59

CZK

26.47

26.43

-

-

DKK

7.44

7.45

7.45

7.46

EUR

1.00

1.00

1.00

1.00

GBP

0.89

0.89

0.95

0.80

HKD

11.17

10.82

10.79

11.45

All the previously listed entities are included in the combination
perimeter. The resulting combined Financial Statements comprise the:JPY

133.16130.35126.14152.45

NOK

8.30

8.72

9.75

8.22

• Statement of Financial Position

SEK

10.25

10.62

10.87

9.62

• Statement of Financial Activities

USD

1.44

1.39

1.39

1.47

• Statement of Functional Expenses

ZAR

10.67

11.67

-

-

• Statement of Cash Flows• Statement of Changes in Retained Earnings and Equities• Notes to the Financial Statements
The combined Financial Statements have been prepared inaccordance to and comply with MSF accounting policies. Although
the International Accounting Standards (IAS) – also called International
Financial Reporting Standards (IFRS) – do not contain specificguidelines for not-for-profit and non-governmental organisations
concerning the accounting treatment (of non-reciprocal transfers,
e.g. donations, in particular) and the presentation of the Financial
Statements, MSF accounting policies are in compliance with most of

1.3 Change in accounting policies
The 2009 Financial Statements do not contain any changes inaccounting policies compared to 2008.

1.4 Intangible assets and property, plantand equipment
Intangible assets are recorded at cost (or historical value), netof accumulated amortisation and impairment losses. They areamortised on a straight-line basis over a period of three years.

NOTES TO THE FINANCIAL STATEMENTS – SIGNIFICANT ACCOUNTING POLICIES

17

Property, plant and equipment are recorded at their acquisition
cost, including incidental expenses. They are depreciated using thestraight-line method with estimated useful lives, using the component
approach, as follows:• Land: no depreciation• Buildings: 20 to 50 years

1.8 Cash & equivalents
MSF considers short-term deposits, cash in the headquarters andcash in the field as cash & equivalents. Amounts are valued at fairvalue with any resultant gains or losses recognised in the Statementof Financial Activities. For the Statement of Cash Flows, overdrafts areincluded as a negative component of cash & equivalents.

• Fixtures: 5 years• Furniture, computers, machinery and equipment: 3 to 5 years

1.9 Provisions and contingent liabilities• Other tangible assets: 3 to 10 years

Provisions and contingent liabilities are valued at best estimate
when MSF has a legal or constructive obligation as the result ofa past event, and if it is probable that an outflow of assets will be
required to settle the provision.

The acquisition cost of fixed assets used in the field for programme
purposes, such as vehicles, medical and communication equipment,
is expensed upon shipment to the field; or upon purchase, ifpurchased locally. This equipment is not depreciated given theaccelerated useful life, and given that it is not removed fromthe programme country nor used for any other purpose. Whena mission is closed, the remaining equipment is donated to the
Ministry of Health of the country or other NGO’s 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 andrecorded in the Statement of Financial Position as tangible fixed assets.
They are depreciated over the shorter of their estimated useful lives or
the lease term. The associated obligations are included in financial debts.

Financial debts are recorded at fair value. Trade accounts payable tosuppliers are recorded on an invoice basis when the invoices arereceived by year-end, or valued at best estimate if no invoice is received
by year-end. Staff costs and litigations in the field are recorded on the
cash basis when there is no sufficient information available to evaluate
the amount of any financial impact at year-end. No accruals for paidvacation of national field staff have been recorded as at 31 December
2009, as complete information was not available at year-end, except
for the paid vacation of MSF Switzerland national staff. Grants payable
and other debts are accounted for at their nominal value.

1.5 Financial assets

1.11 Deferred incomeLong-term investments are stated at fair value. Financial assets are
initially recognised at fair value, net of transaction costs recognisedin the Statement of Financial Activities. Investments are recorded
as financial assets at fair value through profit and loss and classified
as current assets with any resultant gains or losses recognised in
the Statement of Financial Activities. Other financial assets arerecorded at fair value.

Deferred income on public institutional and private grants is
recognised on the basis of the difference between the cash received
and the cumulative allowable expenses to date for each of theformal agreements concerned. Unspent donor-designated/restricted
donations represent contributions received with a specific earmarking,which have not been spent at year-end.

Finance leases

1.6 Inventories
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 expenditure when transferredfrom the headquarters and satellites to the field, or when bought
locally. Appropriate inventory reserves are recorded based on stock
coverage, expiration date and damaged items.

1.7 Receivables and other assets
Grants receivable correspond to funds owed to MSF by third parties
according to a formal agreement. They result from the differences
between the cumulative allowable expenses incurred and the funds
received for each of these agreements. Contributions receivable
include donations sent by donors before the closing for which
the corresponding cash has been collected by MSF in the months
following year-end. They are accounted for at fair value, at theircost net of impairment. Legacies & bequests are accounted for ona cash basis and are therefore not included in receivables (see Note
1.13, Legacies & bequests). Other receivables and other assets arerecorded at their fair value.

18

1.10 Financial debts, accounts payable andaccrued expenses

NOTES TO THE FINANCIAL STATEMENTS – SIGNIFICANT ACCOUNTING POLICIES

1.12 Retained earnings and equities
Retained earnings represent the cumulative surpluses and deficits
of current and previous years. They are compromised of:• Permanently restricted funds, which may be capital funds,
where the assets are required by the donors to be invested orretained for actual use, rather than expended, or which may
be the minimum compulsory level of retained earnings to be
maintained in some countries.
• Unrestricted funds, which are unspent donor non-designatedfunds to be spent at the discretion of MSF’s trustees to further
our social mission.
Other retained earnings and equities represent foundations’ capital,
combination restatements between certain sections and satellites andtranslation adjustments (for the combination restatements related to
exchange rate differences). Unspent donor-designated/restricted funds
are treated as deferred income at year-end (see Note 1.11 above).

1.13 Income
MSF’s income comprises contributions from the public generosity andpublic institutional bodies, as well as revenues from other activities.

Private income is provided by individuals and private organisations(companies, trusts and foundations, and other not-for-profit
organisations). Public institutional income represents grants(i.e., contributions based on contracts for specific projects), subsidies
and donations received or pledged directly from/by public institutional
bodies, such as governments or various agencies. Income from otheractivities 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 which
contribute to MSF’s resources. A donor-imposed restriction isa stipulation and limitation in the use of contributed assets ormonetary donations. The restriction can be limited to purpose(country, project, type of intervention, specific activities), timeor specific wishes (e.g., vaccines). Donations with donor-imposed
restrictions are reported as restricted for their full amount. Unspent
restricted donations are carried forward as deferred income. Grants
are reported as restricted for the allowable expenses incurred in thecurrent year.

1.14 Expenditure
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 associatedwith it (direct allowable costs), but also an apportionment of theindirect costs (overheads). Therefore, all expenditure categories
include salaries, direct costs and allocated overheads (e.g., building
costs and depreciation).

1.15 Financial risk management
Foreign currency risk
Some MSF entities use forward foreign exchange contracts to hedge
the exposure to foreign exchange risks arising from significant
internal transfers denominated in a different currency to the one inwhich the expenditure will be incurred. The MSF logistics satellites
also use forward foreign exchange contracts to hedge against therisks arising from significant purchases in currencies different fromthose in which they are selling their goods.

Interest rate risk

Donations

MSF has no significant long-term loans.

Donations are based on non-reciprocal transfers of cash or otherassets, or cancellation of liabilities. They are recognised as income
upon receipt of cash.

Credit risk

Legacies & bequests
If restricted by a donor’s will for use by the organisation (selling or
distribution forbidden), legacies & bequests are accounted for as
restricted income and as the appropriate nature of asset (building,other financial assets, other inventories) when accepted by the
Board for their estimated amount. If not restricted by donors,
legacies & bequests are accounted for upon receipt of cash.

GrantsGrants are recognised as income for the allowable expenses incurredin the current year. At year-end, the difference between the cash
received and the cumulative expenses incurred is accounted for as
grants receivable or deferred income.

In-kind donations and services
In-kind donations and services are not accounted for in theStatement of Financial Activities. MSF has initiated a process tocollect information to be able to provide an estimation of the valueof in-kind donations and services received in headquarters and in
the field. It is expected that estimations of in-kind donations andservices will be available before the closing of the next year.
The act of volunteering to work in MSF’s humanitarian projects is
not recorded in the accounts because it represents one of the basesof the MSF Charter and principles. From a volunteer’s standpoint,
this involvement is a personal choice that a valuation at a market
price denies. From MSF’s standpoint, this is also a choice madein accordance with its principles, and a monetarisation of thisinvolvement would not represent a fair indicator of the services
provided by the volunteers.

MSF prioritises the security of its cash & equivalents. Investments
are generally held in liquid securities, and in banks of high credit
ranking. There is no significant exposure to banks in risky countries.
The receivables are mostly from governments with high credit
ratings, where credit risk is low. Investments are allowed only inliquid securities and only with counterparties that have a highcredit rating. Other positions are not material, or are covered byprovisions. At year-end, there were no significant concentrationsof credit risk.

Liquidity risk
Due to the nature of MSF’s funding, together with its reserves
policy, the liquidity risk is deemed to be insignificant.

1.16 Employee benefits
The nature of pension plans for headquarters and international
employees depends on what is the normal custom for thecontracting country of the employee. Pension obligations areusually covered by an independent organisation with a defined
contribution plan. Contributions to a defined contribution pension
plan are recognised as an expense in the Statement of Financial
Activities in the year in which they are incurred.
In the countries which have a defined benefit plan, MSF has
initiated a process in order to evaluate the potential liabilities basedon a actuarial method compliant with IAS 19. As of 31 December
2009, MSF France and MSF Switzerland employee benefits havebeen estimated following actuarial review, which resulted in an
insignificant financial impact. It is expected to estimate the financial
impact in other MSF offices of the post-employment benefits
before the closing of the next year. Nevertheless, and due to thehigh staff turnover and the young population, the liability could beconsidered as not significant.

NOTES TO THE FINANCIAL STATEMENTS – SIGNIFICANT ACCOUNTING POLICIES

19

2 Notes to the Statement of financial position
2.1 Intangible assets
Mainly comprised of software and licenses.
2008

Additions

Disposals

Foreignexchange
gain / loss

Intangible assets - gross value

11,437

1,280

-66

-6

12,645

Amortisation-8,787-1,653-8

3-10,445

Intangible assets - Net

2,650

-373

-74

-3

2,200

In thousands of e2009

2.2 Property, plant & equipment
Mainly comprised of the head offices of some entities.
2008

Additions

Disposals

Foreignexchange
gain / loss

Land

5,901

-

-

2

-

5,903

Buildings

24,370

226

-217

1

-

24,380

Fixtures

7,819

170

-

-41

-2,395

5,553

Furniture

4,346

225

-158

24

-

4,437

Computers

9,474

712

-1,111

67

-3

9,139

Machinery & equipment

2,446

467

-16

68

2,395

5,360

Other tangible assets

1,607

479

-147

30

-

1,969

Property, plant & equipment gross value

55,963

2,279-1,649151-356,741

Depreciation-27,362-5,058

2,526

-124

403

-29,615

Property, plant & equipment - Net

28,601-2,779

877

27

400

27,126In thousands of e

Othermovements

2009

Finance leases
At the end of the year, the net value of capitalised assets stands at 1.2 million Euros, and capitalised lease obligations at 1.9 million Euros(2008: 1.6 million and 2.3 million Euros, respectively). The total reimbursements for the current year amount to 379 thousand Euros, andthe rent expenses to 458 thousand Euros (2008: 350 thousand and 440 thousand Euros, respectively).

2.3 F inancial assets
Financial assets consist primarily of loans, investments and other financial assets such as deposits. They are intended to be held for morethan one year.
In thousands of e

Gross value

Provision

Net value 2009

Net value 2008

Long-term investments

5,762

-

5,762

4,426

Other financial assets

1,566

-8

1,558

1,363

7

-7

-

-

7,335

-15

7,320

5,789

< 1 year> 1 year and< 5 years> 5 years

Total 2009

1,119

366

73

1,558

Loans
Financial assets
The breakdown by maturity date of the other financial assets is as follows:

Other financial assets

20

NOTES TO THE FINANCIAL STATEMENTS – STATEMENT OF FINANCIAL POSITIONIn thousands of e

2.4 Inventories

In thousands of e

Gross value

Provision

Net value 2009

Net value 2008

20,537-354

20,183

21,958

301

-

301

352

20,838-354

20,484

22,310Gross value

Provision

Net value 2009

Net value 2008

4,003

-

4,003

8,351

Medical and non-medical relief goods
Other inventories
Inventories

2.5 Grants receivable

In thousands of e

Grants receivable from private donors
Grants receivable from public
institutional agencies:• North American governments

-

-

-

45

• ECHO and EU institutions

7,626

-274

7,352

4,365

• EU European governments-5,467

-

5,467

6,922

• Non-EU European governments

1,552

-

1,552

1,553

• UN institutions

2,177

-

2,177

229

-

-

-

55

16,822-274

16,548

13,16920,825-274

20,551

21,520• Other governments

Grants receivable
All of these grants are considered to be received within the following year.

2.6 Contributions receivable
At 31 December 2009, the outstanding commitment represents 15.6 million Euros (2008: 18.3 million) and is considered to be received within
the following year.

2.7 Other receivables
Other receivables mainly relate to services provided and goods sold to other organisations. At 31 December 2009, the outstanding
commitment amounts to 5.4 million Euros (2008: 3.9 million) and is considered to be received within the following year.

2.8 Other assets
Other assets of 6.5 million Euros (2008: 7.2 million Euros) include mainly prepaid expenses. Their breakdown by maturity date is as follows:

Other assets

In thousands of e

< 1 year> 1 year and< 5 years> 5 years

Total 2009

6,375

-

95

6,470

2.9 Cash & equivalents

In thousands of e

2009

2008

Short-term deposits

240,979

228,422

Cash in the headquarters

171,360

123,045

Cash in the field

20,92924,132433,268

375,599

Cash & equivalents

NOTES TO THE FINANCIAL STATEMENTS – STATEMENT OF FINANCIAL POSITION

21

2.10 Provisions and contingent liabilities
The following table shows the changes in provisions and contingent liabilities for the period:

Provisions and contingent liabilities

2008

Additional
provisions

Amountsused

Unusedamounts
reversed

4,610

1,137

-156

-970

Foreignexchange
gain / loss
3

In thousands of e

2009
4,624

2.9 million Euros of the provisions and contingent liabilities come from tax assessments relating to our field activities (2008: 2.4 million
Euros). MSF is currently challenging the basis of these particular assessments. The remaining 1.7 million Euros of provisions and contingent
liabilities cover various risks for which MSF has a constructive obligation (2008: 2.2 million Euros).

2.11 Financial debts
Their breakdown by maturity date is as follows:

In thousands of e

< 1 year> 1 year and< 5 years> 5 years

Total 2009

Total 2008

Borrowings and loans

20

-

-

20

-14

Capital lease obligations

438

1,229

240

1,907

2,302

Financial debts

458

1,229

240

1,927

2,288

2.12 Accounts payable and accrued expenses
Accounts payable and accrued expenses are composed of amounts owed to suppliers, employees and tax authorities, and of grants
payable to external organisations.
In thousands of e

The details of the accounts payable and accrued expenses are disclosed below:

Total 2009

Total 2008

Trade accounts payable and accruals

27,967

29,817

Accrued personnel expenses

12,572

11,621

Accrued taxes and income tax payable

2,747

1,746

556

826

-

28

5,817

10,73649,65954,774

Public institutional grants payable
Private grants payable
Other liabilities
Accounts payable and accrued expenses
Their breakdown by maturity date is as follows:

Accounts payable and accrued expenses< 1 year> 5 years

Total 2009

47,61827

2,014

49,6592.13 Deferred income

2009

2008

Deferred income on public institutional grants

7,144

5,529

Deferred income on private grants

273

871

3,600

2,346

666

711

2,339

2,413

14,022

11,870

Unspent donor-designated/restricted funds
Other deferred income
Gross value of investment subsidies
Deferred income

22

In thousands of e

> 1 year and< 5 years

NOTES TO THE FINANCIAL STATEMENTS – STATEMENT OF FINANCIAL POSITION

Its breakdown by maturity date is as follows:
In thousands of eDeferred income< 1 year> 1 year and< 5 years> 5 years

Total 2009

14,022--

14,022The cumulative unspent donor-designated funds will be spent in strict accordance with the donors’ desire (e.g., specific countries or type ofinterventions) as the need arises.
The following schedule shows their year-end position:

Raised in previous
years and spent
Total 2008
in 2009

Raised in2009 but
not spentForeignexchange
gain / loss

Other
movements

Total 2009

Algeria

19

-

-

-

-

19

Angola

5

-

-

-

-

5

Bangladesh

-

-

2

-

-

2

Congo, Democratic Republic of the

146

-146

1

-

-

1

Haiti

21

-10

-

-

-

11

-

-

400

-

-

400

Indonesia
Iran

63

-

-

-

-

63

Iraq

1

-1

265

1

-

266

Lebanon

2

-2

-

-

-

-

Liberia

-

-

243

-

-

243

Madagascar

1

-1

-

-

-

-

Myanmar

283

-

-

-5

-278

-

Peru

37

-3

-

-

-

34

Sierra Leone

2

-2

-

-

-

-

South Africa

-

-

14

1

-

15

Uzbekistan

3

-3

-

-

-

-

Zimbabwe

16

-17

-

2

-

1

Other countries or restrictions

1,747

-531

1,359

-60

25

2,540

Unspent donor-designated/
restricted funds

2,346

-716

2,284

-61

-253

3,600

Other countries or restrictions represent either the countries for which restricted funds of lower than one thousand Euros remain unspent,or transversal restrictions. They mainly include:• 2.3 million Euros of Charitable Gift Annuity Trusts. A Charitable Gift Annuity Trust is a type of donation which is restricted in time by thedonor, and thus treated as deferred income. The donation will be recognised as income in MSF’s accounts upon maturity of the trust.
• 96 thousand Euros is restricted to the construction of a logistics warehouse and recognised as income as the asset is depreciated.

2.14 Retained earnings and equities
MSF’s retained earnings have been built up over the years bysurpluses of income over expenses. As at 31 December 2009, theavailable portion (unrestricted funds less the translation adjustment)
represents 9.1 months of activity (2008: 7.6 months). The purpose ofmaintaining retained earnings is to meet the following needs: futuremajor humanitarian emergencies for which sufficient funding cannot

be obtained, a sudden drop of private and/or public institutional
funding, the sustainability of long-term programmes (e.g., ARV
treatment programmes), as well as the pre-financing of operations to
be funded by forthcoming public fundraising campaigns and/or by
public institutional funding.

NOTES TO THE FINANCIAL STATEMENTS – STATEMENT OF FINANCIAL POSITION

23

3 NOTES TO THE Statement of financial activities
3.1 Income
3.1.1 Private income

In thousands of e

2009

2008

Donations

435,324422,275

Legacies & bequests

56,15587,719112124

491,591

510,118

Companies

24,55824,382Trusts & foundations

30,681

28,723Lottery & special events

18,12021,282

769

457

6,730

2,462

80,85877,307

2009

2008

North American governments

2,719

2,306

ECHO and EU institutions

24,703

17,510EU European governments

38,17837,424

Non-EU European governments

7,792

8,667

UN institutions

4,265

1,807

201

-

77,85867,7143.1.3 Other income

2009

2008

Interest/investment income

6,633

10,668548

739

Equipment & services sold to other organisations

3,019

4,443

Other revenues

4,888

4,469

Other income

15,08820,319

Income from individuals includes:

Membership fees
Income from individuals

Donations and grants from private institutions mainly come from the following sources:

Joint-appeals
Other private institutions
Donations and grants from private institutions

3.1.2 Public institutional income
The table below presents the breakdown of donations and grants awarded by public institutional
bodies classified by geographical origin:

Other governments
Public institutional income

Merchandising

24

NOTES TO THE FINANCIAL STATEMENTS – STATEMENT OF FINANCIAL ACTIVITIES3.2 Expenditure
Programme expenses by nature and continent
In thousands of e

Africathe Americas

Asia

EuropeOceania

UnallocatedTotal 2009

Total 2008

International staff

64,475

5,579

19,898

1,493

997

3,967

96,40997,616

National staff

86,336

12,38523,085

4,588

408

656

127,458

119,194

Operational running
expenses

13,488

1,066

3,989

720

201

474

19,93821,151

Medical and nutrition

47,9593,317

19,846

1,191

265

401

72,97995,421

Logistics and sanitation

14,416

1,172

5,773

189

210

7

21,76728,653Training and local
support

4,127

72

720

105

43

261

5,328

4,035

Transport, freightand storage

37,156

1,519

6,107

469

341

172

45,76459,448Consultants andfield support

1,422

189

731

225

28

137

2,732

2,667

Private and public
institutional grants

399

-

10

-

-

14

423

97

Miscellaneous

568

56

84

14

-1

-183

538

951

Programmes

270,346

25,35580,243

8,994

2,492

5,906

393,336429,233

Headquarters
programme support
Headquarters programme support relates to expenses incurred in
the headquarters in order to carry out MSF humanitarian operations(e.g., project design, monitoring and evaluation, recruitment of
expatriates, activities designed to improve the quality and theeffectiveness of MSF operations).

Témoignage / awareness-raising
Témoignage/awareness-raising activities comprise expenses
incurred by MSF in an educational manner to further its social
mission. They represent the situations where MSF acts as a witness
and speaks out about the plight of the populations it serves
through mobilisation of the international community and by issuinginformation publicly in order to inform, put pressure on responsible
actors and stimulate action.

Too often in the countries where MSF works, we have difficulties
treating patients because the medicines are too expensive or are nolonger produced. Sometimes the only drugs we have available are
toxic or ineffective. We often have to use inadequate testing methods
to diagnose patients.
MSF’s Campaign for Access to Essential Medicines is made up ofa team of medical, legal, policy and communications specialists.
It is pushing to lower the prices of existing drugs, vaccines anddiagnostic tests, to stimulate research and development into
new treatments for diseases that primarily affect the poor, and to
overcome other barriers that prevent patients from getting thetreatment they need.
In 2009, the Access to Essential Medicines Campaign contributed
13% to MSF’s témoignage/awareness-raising expenses.
In thousands of e

2009

2008

Access to Essential Medicines Campaign

2,759

2,957

Other témoignage campaigns and expenses

18,946

21,710Témoignage/awareness-raising

21,705

24,667NOTES TO THE FINANCIAL STATEMENTS – STATEMENT OF FINANCIAL ACTIVITIES

25

Other humanitarian activities
The 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,
also called DNDi ( see Note 5.1.3 ).

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

Management, general and administration
Management, general and administration represents the expenses
incurred for the management and administration of theorganisation. They consist primarily of expenses associated withexecutive management, headquarters finance and human resourcesmanagement, internal communication and the associative life of
the organisation.

Income tax
MSF is exempt from income taxes in most countries in which theentities are based.

Net exchange gains / losses unrealised
AND realised
The net exchange gains/losses represent the gains/losses generated
from transactions incurred during the year with the foreign
currencies of the various offices. Compared to last year, the biggest
exchange rate fluctuations relate to the Australian Dollar (AUD),
Canadian Dollar (CAD), Norwegian Kroner (NOK), Pound Sterling(GBP) and the US Dollar (USD).

26

NOTES TO THE FINANCIAL STATEMENTS – STATEMENT OF FINANCIAL ACTIVITIES

4 Sectorial information
4.1 Ratios
Operational ratios

2009

2008

Operations

75.0%

76.4%

Témoignage/awareness-raising

3.5%

3.8%

Other humanitarian activities

1.0%

1.1%

Social mission

79.5%

81.3%

Fundraising

14.2%

12.5%

Management, general and administration

6.3%

6.2%

Other expenses

20.5%

18.7%

Total expenditure

100.0%

100.0%

Private income

86.0%

87.0%

Public institutional income

11.7%

10.0%

Other income

2.3%

3.0%

Total income

100.0%

100.0%

Financial independence

As part of our effort to guarantee independence and strengthen our link with home societies, we have strived to maintain a high level ofprivate income.
Funds coming from non-public institutional sources represented 88.3% of MSF total income in 2009 (2008: 90%). More than 3.8 million(2008: 3.7 million) individual donors and private funders worldwide made this possible.

4.2 Income and expenditure
4.2.1 Private and other income by office

In thousands of e

Australia

Austria

Belgium

CanadaDenmark

FranceGermany

20,81011,817

19,995

12,072

6,318

49,95733,799

993

653

5,290

1,519

2,307

5,562

2,184

3

3

7

9

-

21

8

Individuals

21,806

12,47325,292

13,6008,625

55,54035,991Companies

2,449

398

1,562

208

482

1,524

182

Trusts & foundations

328

-

34

696

843

494

240

Lottery & special events

10

-

-

1

321

-

902

Joint-appeals

-

-

-

-

769

-

-

Other private institutions

-

-

-

-

-

1

1,277

Private institutions

2,787

398

1,596

905

2,415

2,019

2,601

Private income

24,593

12,871

26,88814,505

11,04057,55938,592

278

25

851

22

23

1,033

232

Merchandising

-

-

-

-

15

312

1

Equipment & services sold to other organisations

-

-

1,935

-

-

1,084

-

Other revenues

10

6

986

63

-

1,485

708

Other income

288

31

3,772

85

38

3,914

941

Donations
Legacies & bequests
Membership fees

Interest/investment income

NOTES TO THE FINANCIAL STATEMENTS – SECTORIAL INFORMATION

27

4.2.1 Private and other income by OFFICE (continued)
GreeceHollandHong Kong

Italy

4,990

25,57014,053

140

9,669

3

Individuals
Companies

Donations
Legacies & bequests
Membership fees

Japan Luxembourg

Norway32,58424,062

1,830

11,335

12

3,097

3,869

131

1,535

9

-

4

3

1

2

5,133

35,24814,06535,68527,934

1,962

12,872

414

2,315

1,014

2,796

2,231

63

925

Trusts & foundations

-

117

348

456

-

-

1,175

Lottery & special events-

15,000

566

1

-

-

10

Joint-appeals

-

-

-

-

-

-

-

Other private institutions

-

-

-

682

622

-

-

414

17,432

1,928

3,935

2,853

63

2,110

5,547

52,68015,99339,62030,7872,025

14,982

14

1,494

1

66

3

11

1,335

Merchandising

-

-

-

85

-

-

3

Equipment & services soldto other organisations

-

-

-

-

-

-

-

Other revenues

22

-

233

124

5

71

4

Other income

36

1,494

234

275

8

82

1,342

Spain

SwedenSwitzerland

UnitedKingdom

UnitedStatesTotal 2009

Total 2008

Donations

42,703

12,47826,771

15,581

68,599435,324422,275

Legacies & bequests

1,674

3,040

2,775

2,090

9,615

56,15587,719

21

6

12

-

-

112

124

Individuals

44,39815,52429,55817,671

78,214

491,591

510,118

Companies

1,210

1,256

1,336

1,281

2,912

24,55824,383

Trusts & foundations

1,796

2,478

8,275

1,165

12,23630,681

28,723Lottery & special events

-

-

-

467

842

18,120457

Joint-appeals

-

-

-

-

-

769

21,282Other private institutions

-

-

824

-

3,324

6,730

2,462

Private institutions

3,006

3,734

10,435

2,913

19,31480,85877,307

Private income

47,404

19,25839,993

20,584

97,528572,449

587,425

Interest/investment income

565

4

79

27

570

6,633

10,668Merchandising

103

1

28

-

-

548

739

Private institutions
Private income
Interest/investment income

Membership fees

Equipment & services soldto other organisations

28

In thousands of e

-

-

-

-

-

3,019

4,443

Other revenues

198

-20

885

4

104

4,888

4,469

Other income

866

-15

992

31

674

15,08820,319NOTES TO THE FINANCIAL STATEMENTS – SECTORIAL INFORMATION

4.2.2 Public institutional income
In thousands of e

2009

2008

North American governments

2,719

2,306

• Canada

2,719

2,306

ECHO and EU institutions

24,703

17,510• Humanitarian Aid Office of the European Commission (ECHO)

24,141

16,044• EU DG I and VIII

510

690

• EU Others

52

776

EU governments and affiliates

38,17837,424• Belgium

4,643

6,259

• Denmark

3,412

3,951

• France201

136• Germany

3,015

3,335

10

20

• Greece• Holland-215• Ireland

1,538

1,779

• Italy240-20• Luxembourg

5,220

4,589

• Spain

3,773

3,587

• Sweden

11,7299,405• United Kingdom

4,397

4,169

Non-EU European governments and affiliates

7,792

8,668

• Norway

4,903

5,304

• Switzerland

2,889

3,364

UN institutions

4,265

1,807

• Office for Project Services (OPS)

2,396

1,108

• International Children’s Emergency Fund (UNICEF)

1,377

377

489

21

1

20

• High Commissioner for Refugees (UNHCR)-180• UN Others

2

101

201

-

77,85867,714• World Health Organization (WHO)• World Food Programme (WFP)

Other governments and affiliates
Public institutional income

NOTES TO THE FINANCIAL STATEMENTS – SECTORIAL INFORMATION

29

4.2.3 Expenditure - All Countries
Programme expenses by nature and funding of programmes.
In thousands of e

Expenses

2009

2008

International staff

96,40997,616

National staff

127,458

119,194

Operational running expenses

19,93821,151

Medical and nutrition

72,97995,421

Logistics and sanitation

21,76728,653Training and local support

5,328

4,035

Transport, freight and storage

45,76259,448Consultants and field support

2,733

2,667

Private and public institutional grants

423

1

Miscellaneous

539

1,047

Programmes

393,336429,233

9,112

11,344

North American governments

2,711

2,167

•C
 anadian International Development Agency (CIDA)

2,711

2,167

ECHO and EU institutions

24,006

16,834• Humanitarian Aid Office of the European Commission (ECHO)

23,54915,531• EU DG I and VIII

477

672

• E U Others

-20

631

EU governments and affiliates

36,71335,187•A GCD - Belgium

4,012

5,210

-

143

420

592

3,397

3,896

• Governments - France

6390• Municipalities and regional council - France

138

31

• Ministry of Foreign Affairs (MFA) - Germany

3,015

3,335

• Governments - Greece

1020• E mbassies - Ireland

31

67

Logistics satellites’ activities

FUNDING• Governments - Belgium• Municipalities and regional council - Belgium• Danish Agency for Development Assistance (DANIDA)

1,429

1,605

• Municipalities and regional council - Italy

240

-20

• Ministry of Foreign Affairs (MAE) - Luxembourg

4,546

3,920

• Ministry of Foreign Affairs (BuZa) - Holland

-

215

3,403

2,797

• Irish Aid•G overnments - Spain

30

NOTES TO THE FINANCIAL STATEMENTS – SECTORIAL INFORMATIONIn thousands of e

EU governments and affiliates (continued)

2009

2008

• Municipalities and regional council - Spain

370

790

• E mbassies - Sweden

43

33

10,964

8,345

276

237

-

437

• Department for International Development (DFID) - UK

4,356

3,446

Non-EU European governments and affiliates

7,236

7,970

• Ministry of Foreign Affairs (MFA) - Norway

3,736

4,064

968

913

1,921

2,083

611

910

4,123

1,766

433

-

• World Food Programme (WFP)

1

20• High Commissioner for Refugees (UNHCR)-180• International Children’s Emergency Fund (UNICEF)

1,314

377

•O
 ffice for Project Services (OPS)

2,373

1,093

2

95

188

-

Public institutional funding

74,977

63,923

Private funding

327,471376,654• Swedish International Development Cooperation Agency (SIDA)• Forum Syd - Sweden• Embassies - UK•N orwegian Agency for Development Cooperation (NORAD)• Development and Cooperation Department (DDC) - Switzerland• Municipalities and regional council - Switzerland
UN institutions• World Health Organization (WHO)• UN Other
Other governments

Staff information

In units

International staff

2,015

2,029

National staff

20,44723,944

Field positions

22,462

25,973

Programmes relate to the aid projects undertaken by MSF andinclude the direct expenses incurred in the different countries ofintervention. Logistics satellites’ activities represent the indirect
costs dedicated to the projects and associated with the delivery of
emergency relief supplies.
For 2009, 393.3 million Euros were spent in direct connection
with the projects (2008: 429.2 million). The activities of the logistics
satellites stood at 9.1 million Euros (2008: 11.4 million).
These expenses were funded by 75 million Euros coming frompublic institutional bodies (2008: 63.9 million), with the balance
funded by unrestricted and restricted private funds.

The difference of 2.1 million Euros between public institutional
income as stated in the Statement of Financial Activities comparedwith the amount above represents the funding of expenses andactivities directly undertaken at headquarters level.
Staff information is expressed in full-time equivalents. When the
full-time equivalent cannot be provided, an average number ofpeople is taken into account.
Figures for the previous year are presented in total for comparative
purposes. They are not presented in the following pages forthe different countries/regions of interventions because of theemergency nature of MSF’s action.

NOTES TO THE FINANCIAL STATEMENTS – SECTORIAL INFORMATION

31

5 other information
5.1 Commitments
5.1.1 Legacies & bequests
Unrestricted legacies & bequests are accounted for upon realisation ( i.e., on receipt of cash ). For 2009, an estimated amount of
41.1 million Euros of legacies & bequests have not been realised and are therefore excluded from the Financial Statements.

5.1.2 Grants
Some programmes are partly financed by public institutional grants. These grants may cover more than a one-year period and may not match withthe financial year.
The following disclosure presents the amount that MSF has committed to spend according to proposals agreed upon by the different bodies.
In thousands of e

North American governments

2008

515

115

ECHO and EU institutions

1,536

1,667

EU European governments

4,424

1,290

Non-EU European governments

109

136

UN institutions

645

723

Remaining commitment to spend

7,229

3,932

5.1.3 Other commitments

2009

2008

Guarantees

4,144

4,188

Other off-balance sheet commitments

2,212

3,093

Off-balance sheet commitments

6,356

7,281

Guarantees refer to loan agreements for 3.2 million Euros (2008:
3.5 million), rental contracts of 615 thousand Euros (2008: 603 thousand),and 290 thousand Euros (2008: 55 thousand) for other purposes.
Other off-balance sheet commitments mainly relate to rental
contracts for office buildings.
MSF participated to the establishment of the Drugs for Neglected
Diseases initiative (DNDi) with six other organisations: five public
sector institutions - the Oswaldo Cruz Foundation from Brazil, theIndian Council for Medical Research, the Kenya Medical ResearchInstitute, the Ministry of Health of Malaysia and France’s Pasteur
Institute - and one international research organisation, the UNDP/World Bank/WHO’s Special Programme for Research and Training

32

2009

NOTES TO THE FINANCIAL STATEMENTS – OTHER INFORMATION

in Tropical Diseases (TDR), which acts as a permanent observer tothe initiative.
The DNDi became a legal entity in July 2003 and MSF was oneof the founding partners of the DNDi. MSF’s objective in being
involved in the creation of DNDi was to help create an R&D initiative
for neglected diseases which in time would be self-financing
and in a position to work independently of MSF. Accordingly,
MSF committed itself to an initial involvement that was limited
to five years. A second period of support has been agreed until
2014. During this period MSF will assist both financially and with
on-going DNDi research and delivery of new treatments.
Financial support is limited to a maximum of 3% of the total MSF
annual expenditure.

5.2 Subsequent events
On 12 January 2010, a strong earthquake struck the island of Haiti,
leaving the population living in dire conditions. MSF has beenworking in Haiti since 1991, and was therefore able to respond
immediately to the earthquake. In an extraordinary display of
public support, MSF offices worldwide received private donations
to support the victims of this disaster totalling more than 90 million

Euros through April 2010. Given the scale of the emergency, MSF
has mobilised all means possible to ensure to the population an
immediate and a post-emergency response. The 2010 operational
budget of the Haiti intervention is foreseen to be the biggest
budget ever committed for an MSF mission.

5.3 Staff figures
5.3.1 International Departures to the field

2009

2008

Medical pool

1,239

1,052

Nurse and other paramedical pool

1,459

1,452

Non-medical pool

2,046

2,113

International departures (full year)

4,744

4,617

First time departures (full year)

874

1,142

5.3.2 Positions in the field

2009

2008

National staff

20,44723,944

International staff

2,015

2,029

Field employees

22,462

25,9735.3.3 Positions in the headquarters

2009

2008

Social mission

1,008

1,015

Fundraising

330

289

Management, general and administration

454

429

1,792

1,732

Social mission

45

43

Fundraising

30

24Management, general and administration

18

20

Volunteers

93

87

Employees

In units

Note: For volunteers in the headquarters, the average number of people is taken into account when full-time equivalents cannot be provided.

NOTES TO THE FINANCIAL STATEMENTS – OTHER INFORMATION

33

5.3 Staff figures (CONTINUED)
5.3.4 Headquarters remunerations policies
The gross salaries presented below are based on the policies of the different MSF entities. They are presented in local currency and depend on thecost of living in the different countries where the entities are established.

Highest gross salary by entity
MSF-Australia

133.900 Australian Dollars

General Director

MSF-Austria

62.000 Euros

General Director

MSF-Belgium

76.976 Euros

General Director

MSF-Canada

97.200 Canadian Dollars

General Director

MSF-Czech Republic

523.172 Czech Koruna

General Director

MSF-Denmark

585.263 Danish Krones

General Director

MSF-France

74.939 Euros

President

MSF-Germany

76.674 Euros

General Director

MSF-Greece

49.504 Euros

General Director

MSF-Holland

85.920 Euros

General Director

MSF-Hong Kong

576.480 Hong Kong Dollars

General Director

MSF-Ireland

57.292 Euros

Office Manager

MSF-Italy

56.600 Euros

General Director

MSF-International
MSF-Japan

34

For the position of:

133.248 Swiss Franc
9,444,000 Yen

Int’l President and Secretary General
General Director

MSF-Logistique

56.780 Euros

General Director

MSF-Luxembourg

50.564 Euros

General Director

MSF-Norway

585.554 Norwegian Krone

General Director

MSF-South Africa

40.885 Rand

Surgical Support

MSF-Spain

67.166 Euros

President and General Director

MSF-Supply

55.924 Euros

General Director

MSF-Sweden

560.000 Swedish Krona

General Director

MSF-Switzerland

133.248 Swiss Franc

General Director

MSF-UK55.731 Pounds Sterling

General Director

MSF-USA

126.200 US Dollars

General Director

Epicentre

71.715 Euros

General Director

EUP

49.928 Euros

General Director

Fondation MSF

53.824 Euros

General Director

NOTES TO THE FINANCIAL STATEMENTS – OTHER INFORMATION

Lowest gross salary by entity

For the position of:

MSF-Australia

44.496 Australian Dollars

Donor Service Centre Staff

MSF-Austria

26.000 Euros

Assistant

MSF-Belgium

24.282 Euros

Receptionist

MSF-Canada

35.000 Canadian Dollars

Receptionist

MSF-Czech Republic

319.631 Czech Koruna

Assistant

MSF-Denmark

262.697 Danish Krones

Donor Service Centre Staff

MSF-France

22.166 Euros

Receptionist

MSF-Germany

26.806 Euros

Assistant

MSF-Greece

16.044 Euros

Receptionist

MSF-Holland

20.124 Euros

Receptionist

MSF-Hong Kong

119.664 Hong Kong Dollars

Assistant

MSF-Ireland

37.062 Euros

OfficerMSF-Italy

21.600 Euros

Donor Service Centre Staff

59.292 Swiss Franc

Assistant

MSF-International
MSF-Japan

3,756,000 Yen

Junior Officer

MSF-Logistique

23.536 Euros

Assistant

MSF-Luxembourg

23.756 Euros

Housekeeper

MSF-Norway

237.416 Norwegian Krone

Face to Face

MSF-South Africa

4.899 Rand

Assistant

MSF-Spain

21.247 Euros

Face to Face

MSF-Supply

25.155 Euros

Warehouse Assistant

MSF-Sweden

212.000 Swedish Krona

Assistant

MSF-Switzerland

55.956 Swiss Franc

Assistant

MSF-UK

21.052 Pounds Sterling

Assistant

MSF-USA

42.000 US Dollars

Administrative Assistant

Epicentre

28.692 Euros

Secretary

EUP

33.097 Euros

Production AssistantFondation MSF

33.097 Euros

Assistant

NOTES TO THE FINANCIAL STATEMENTS – OTHER INFORMATION35

by country 2009

Afghanistan
Expenses

Armenia
In thousands of e

ExpensesIn thousands of e

International staff

502

International staff

253

National staff

217

National staff

538

Operational running expenses

262

Operational running expenses

83

Medical and nutrition

972

Medical and nutrition

363

Logistics and sanitation

119

Logistics and sanitation

4

Training and local support

7

Training and local support

26

Transport, freight, storage

258

Transport, freight, storage

97

Consultants and field support

3

Consultants and field support

8

Grants-Grants-Miscellaneous-

Miscellaneous-

Programmes

2,345

Programmes

1,367

Logistics satellites’ activities

485

FUNDING

Logistics satellites’ activities

83

FUNDING

North American governments-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

EU governments and affiliates-

Non-EU European governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

UN institutions-

Other governments-

Other governments-

Public institutional income-

Public institutional income-

Private and other income

2,830

Private and other income

1,450

Staff information

In units

Staff information

In units

International staff

6

International staff

6

National staff

45

National staff

48

Field positions

51

Field positions

54

BY COUNTRY

37

Bangladesh
Expenses

Bolivia
In thousands of e

In thousands of e

International staff

877

International staff

288

National staff

492

National staff

251

Operational running expenses

153

Operational running expenses

51

Medical and nutrition

275

Medical and nutrition

29

Logistics and sanitation

443

Logistics and sanitation

1

Training and local support-

Training and local support

8

Transport, freight, storage

262

Transport, freight, storage

54

Consultants and field support

12

Consultants and field support

7

Grants-Grants-Miscellaneous1

Miscellaneous-

Programmes

2,515

Programmes

689

Logistics satellites’ activities

9

FUNDING
North American governments

Logistics satellites’ activities

3

FUNDING-

North American governments-

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

521

ECHO and EU institutions

521

EU governments and affiliates• Municipalities and regional council - Spain

EU governments and affiliates• Swedish International Development
Cooperation Agency (SIDA)

288

Non-EU European governments and affiliates-

UN institutions-

Other governments-

288

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income

809

Private and other income

1,715

Staff information

38

Expenses

In units

International staff

18

National staff

167

Field positions

185

BY COUNTRY

-29
-29

Public institutional income-29

Private and other income

721

Staff information

In units

International staff

7

National staff

29

Field positions

36

Brazil
Expenses

Burkina Faso
In thousands of e

ExpensesIn thousands of e

International staff

301

International staff

1,367

National staff

714

National staff

1,761

Operational running expenses

90

Operational running expenses

167
820

Medical and nutrition

42

Medical and nutrition

Logistics and sanitation

128

Logistics and sanitation

402

Training and local support

1

Training and local support

180

Transport, freight, storage

85

Transport, freight, storage

614

Consultants and field support

32

Consultants and field support

13

Grants-Grants-Miscellaneous-

Miscellaneous

6

Programmes

1,393

Programmes

5,330

Logistics satellites’ activities

1

FUNDING

Logistics satellites’ activities

131

FUNDING

North American governments-

North American governments

ECHO and EU institutions

-

1,176

EU governments and affiliates• Ministry of Foreign Affairs (MAE) - Luxembourg

1
1

ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU governments and affiliates• Governments - Others - France• Ministry of Foreign Affairs (MAE) - Luxembourg

529
512

• Swedish International Development Cooperation
Agency (SIDA)

22• Forum Syd - Sweden-5

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income

1

Private and other income

1,393

Staff information

In units

International staff

5

National staff

46

Field positions

51

-

1,176

Public institutional income

1,705

Private and other income

3,756

Staff information

In units

International staff

29

National staff

256

Field positions

285

BY COUNTRY39

Burundi
ExpensesCambodiaIn thousands of e

In thousands of e

International staff

787

International staff

766

National staff

640

National staff

783

Operational running expenses

165

Operational running expenses

108

Medical and nutrition

232

Medical and nutrition

768

Logistics and sanitation

152

Logistics and sanitation

387

Training and local support

60

Training and local support

84

Transport, freight, storage

206

Transport, freight, storage

80

Consultants and field support

6

Consultants and field support

4

Grants-Grants-Miscellaneous-

Miscellaneous-

Programmes

2,248

Programmes

2,980

Logistics satellites’ activities

59

FUNDING

Logistics satellites’ activities

70

FUNDING

North American governments-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates• Irish Aid• Department for International Development (DFID) - UK

40

Expenses

460
259
201

EU governments and affiliates• AGCD - Belgium

242
242

Non-EU European governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

UN institutions-

Other governments-

Other governments-

Public institutional income

460

Private and other income

1,847

Staff information

In units

International staff

16

National staff

45

Field positions

61

BY COUNTRY

Public institutional income

242

Private and other income

2,808

Staff information

In units

International staff

19

National staff

124

Field positions

143

Cameroon
ExpensesIn thousands of e

International staff

521

National staff

588

Operational running expenses

115

Medical and nutrition

160

Logistics and sanitation

4

Training and local support

9

Transport, freight, storage

119

Consultants and field support

13

Central African
Republic
ExpensesIn thousands of e

International staff

3,707

National staff

3,215

Operational running expenses

628

Medical and nutrition

2,342

Logistics and sanitation

518

Training and local support

14

Transport, freight, storage

2,161

Grants-Miscellaneous

2

Programmes

1,531

Miscellaneous

10

27

Programmes

12,623

Logistics satellites’ activities

North American governments-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates• Municipalities and regional council - Switzerland

99

UN institutions-

Other governments-

Public institutional income

9

Staff information

Grants

Logistics satellites’ activities

FUNDING

Private and other income

Consultants and field support

1,549

In units

International staff

10

National staff

73

Field positions

83

28
-

643

FUNDING
North American governments•C anadian International Development Agency (CIDA)

631
631

ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)750

EU governments and affiliates• Ministry of Foreign Affairs (MFA) - Germany

750
1,430
600

• Ministry of Foreign Affairs (MAE) - Luxembourg3• Municipalities and regional council - Spain

50• Swedish International Development Cooperation
Agency (SIDA)

777

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income

2,811

Private and other income

10,455

Staff information

In units

International staff

88

National staff

875

Field positions

963

BY COUNTRY

41

Chad
ExpensesIn thousands of e

International staff

3,620

National staff

3,856

Operational running expenses

746

Medical and nutrition

1,361

Logistics and sanitation

491

Training and local support

48

Transport, freight, storage

2,208

Consultants and field support
Grants39-

Expenses
International staff
National staff
Operational running expenses

In thousands of e

413
2,849
412

Medical and nutrition

1,023

Logistics and sanitation

40

Training and local support

97

Transport, freight, storage

285

Consultants and field support

18

Miscellaneous

26

Programmes

12,395

Miscellaneous

11

348

Programmes

5,148

Logistics satellites’ activities

Grants

Logistics satellites’ activities

FUNDING-

3

North American governments• Canadian International Development Agency (CIDA)

570
570

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

278

North American governments-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)• Ministry of Foreign Affairs (MFA) - Germany

42

Chechnya /Ingushetia / Dagestan

278
2,031
1,038
500

• Ministry of Foreign Affairs (MAE) - Luxembourg

12

Other governments-• Swedish International Development Cooperation
Agency (SIDA)

481

Public institutional income-

Non-EU European governments and affiliates• Municipalities and regional council - Switzerland

89
89

Private and other income

5,151

Staff information

In units

UN institutions-

Other governments-

Public institutional income

2,968

Private and other income

9,775

Staff information

In units

International staff

75

National staff

648

Field positions

722

BY COUNTRY

International staff

6

National staff

206

Field positions

212

ChinaExpenses

Colombia
In thousands of e

ExpensesIn thousands of e

International staff

362

International staff

2,537

National staff

505

National staff

3,733

Operational running expenses

45

Operational running expenses

556

605

Medical and nutrition

852

Medical and nutrition
Logistics and sanitation-

Logistics and sanitation

330

Training and local support

6

Training and local support

30

Transport, freight, storage

63

Transport, freight, storage

660

Consultants and field support

13

Consultants and field support

74

Grants-Grants-Miscellaneous

8

Miscellaneous

1

Programmes

1,607

Programmes

8,773

Logistics satellites’ activities

6

FUNDING

Logistics satellites’ activities

9

FUNDING

North American governments-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

EU governments and affiliates-

Non-EU European governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

UN institutions-

Other governments-

Other governments-

Public institutional income-

Public institutional income-

Private and other income

1,613

Private and other income

8,782

Staff information

In units

Staff information

In units

International staff

8

International staff

62

National staff

34

National staff

265

Field positions

42

Field positions

327

BY COUNTRY

43

Congo, Democratic
Republic of theCongo,
Republic of the

Expenses

ExpensesIn thousands of e

International staff

12,145International staff

116

National staff

15,443National staff

28

Operational running expenses

2,453

Operational running expenses

56

Medical and nutrition

7,198

Medical and nutrition

132

Logistics and sanitation

2,964

Logistics and sanitation

93

Training and local support

996

Training and local support

1

Transport, freight, storage

8,037

Transport, freight, storage

126

Consultants and field support
Grants323-

Consultants and field support-

Grants-Miscellaneous

184

Miscellaneous

Programmes

49,743

Programmes

552

Logistics satellites’ activities

36

Logistics satellites’ activities

686

FUNDINGFUNDING
North American governments-

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

2,298

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)

4,322
987

2,298

• Ministry of Foreign Affairs (MFA) - Germany

588• Irish Aid

236• Ministry of Foreign Affairs (MAE) - Luxembourg7• Swedish International Development Cooperation
Agency (SIDA)

2,504

Non-EU European governments and affiliates

1,621

North American governments-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income-

Private and other income

588

Staff information

In units• Ministry of Foreign Affairs (MFA) - Norway

655• Development and Cooperation Department (DDC)- Switzerland

822

International staff

2• Municipalities and regional council - Switzerland

144

National staff

6

Field positions

8

UN institutions
Other governments

88

Public institutional income

8,329

Private and other income

42,100Staff information

In units

International staff

44

In thousands of e

261

National staff

2,571

Field positions

2,832

BY COUNTRYDjibouti
Expenses

Ethiopia
In thousands of e

ExpensesIn thousands of e

International staff

781

International staff

2,775

National staff

278

National staff

2,001

Operational running expenses

146

Operational running expenses

Medical and nutrition

105

Medical and nutrition

3,091

Logistics and sanitation

124

Logistics and sanitation

629

Training and local support-

Training and local support

97

Transport, freight, storage

136

Transport, freight, storage

1,690

Consultants and field support

7675

Consultants and field support

42

Grants-GrantsMiscellaneous-

Miscellaneous

22

Programmes

1,577

Programmes

11,022

Logistics satellites’ activities

10

FUNDING
North American governments
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU governments and affiliates
Non-EU European governments and affiliates• Ministry of Foreign Affairs (MFA) - Norway-

Logistics satellites’ activities

268

FUNDING
144
144
546
546

UN institutions-

Other governments-

North American governments-

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

740
740

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)

2,540
38

• Swedish International Development Cooperation
Agency (SIDA)

141• Department for International Development (DFID) - UK

2,361

Non-EU European governments and affiliates-

Public institutional income

690

UN institutions• International Children’s Emergency Fund (UNICEF)-2-2

Private and other income

897

Other governments-

Staff information

Public institutional income

3,278

Private and other income

8,012

Staff information

In units

In units

International staff

15

National staff

75

Field positions

90

International staff

64

National staff

525

Field positions

589

BY COUNTRY45

France
Expenses
International staff

Georgia
In thousands of e561

In thousands of e

International staff

635

National staff

638

National staff

3

Operational running expenses

29

Operational running expenses

110

Medical and nutrition

72

Medical and nutrition

413

Logistics and sanitation

12

Logistics and sanitation

54

Training and local support-

Training and local support

31

Transport, freight, storage

2

Transport, freight, storage

135

Consultants and field support

45

Consultants and field support

1

Grants-Grants-Miscellaneous1

Miscellaneous

2

Programmes

725

Programmes

2,019

Logistics satellites’ activities

17

FUNDING

Logistics satellites’ activities

36

FUNDING

North American governments-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

EU governments and affiliates-

Non-EU European governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

UN institutions-

Other governments-

Other governments-

Public institutional income-

Public institutional income-

Private and other income

742

Private and other income

2,055

Staff information

In units

Staff information

In units

International staff
National staff
Field positions

46

Expenses

BY COUNTRY

11
11International staff

15

National staff

70

Field positions

85

Guatemala
Expenses

Guinea-Conakry
In thousands of e

ExpensesIn thousands of e

International staff

205

International staff

1,529

National staff

325

National staff

Operational running expenses

27

Operational running expenses

Medical and nutrition

30

Medical and nutrition

1,301

Logistics and sanitation

11

Logistics and sanitation

255

Training and local support

8

Training and local support

44

Transport, freight, storage

30

Transport, freight, storage

599

Consultants and field support

20

Consultants and field support

15

558
143

Grants-Grants-Miscellaneous-

Miscellaneous

1

Programmes

656

Programmes

4,445

Logistics satellites’ activities

2

FUNDING

Logistics satellites’ activities

292

FUNDING

North American governments-

North American governments

ECHO and EU institutions-

EU governments and affiliates-

ECHO and EU institutions• EU DG I and VIII

143
143

EU governments and affiliates• Swedish International Development Cooperation
Agency (SIDA)

266

Non-EU European governments and affiliates• Development and Cooperation Department(DDC) - Switzerland

27

Non-EU European governments and affiliates• Municipalities and regional council - Switzerland

17
17

UN institutions-

Other governments-

Public institutional income

17

Private and other income

641

Staff information

In units

International staff

4

National staff

29

Field positions

33

-

266

27

UN institutions-

Other governments-

Public institutional income

436

Private and other income

4,301

Staff information

In units

International staff

28

National staff

147

Field positions

175

BY COUNTRY

47

Haiti
Expenses

Honduras
In thousands of e

In thousands of e

International staff

1,900International staff

187

National staff

7,046

National staff

278

Operational running expenses

274

Operational running expenses

39
31

Medical and nutrition

2,320

Medical and nutrition

Logistics and sanitation

545

Logistics and sanitation

1

Training and local support

17

Training and local support

10

Transport, freight, storage

571

Transport, freight, storage

14

Consultants and field support

34

Consultants and field support

11

Grants-Miscellaneous

51

Miscellaneous-

Programmes

12,758Programmes

571

Grants

Logistics satellites’ activities-

235

FUNDING
North American governments

751

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)

896
15

751

2

• Swedish International Development Cooperation
Agency (SIDA)

879

Non-EU European governments and affiliates-

UN institutions• International Children’s Emergency Fund (UNICEF)

5
5

Other governments-

Public institutional income

1,652

Private and other income

11,341

Staff information

In units

International staff

41

National staff

808

Field positions

849

BY COUNTRY

Logistics satellites’ activities

1

FUNDINGECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• Ministry of Foreign Affairs (MAE) - Luxembourg

48

Expenses

North American governments-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates• Municipalities and regional council - Switzerland

8
8

UN institutions-

Other governments-

Public institutional income

8

Private and other income

564

Staff information

In units

International staff

4

National staff

37

Field positions

41

IndiaExpenses

Indonesia
In thousands of e

ExpensesIn thousands of e

International staff

2,603International staff

369

National staff

1,844

National staff

217

Operational running expenses

570

Operational running expenses

71
149
794

Medical and nutrition

2,117

Medical and nutrition

Logistics and sanitation

345

Logistics and sanitation

Training and local support

31

Training and local support-

Transport, freight, storage

800

Transport, freight, storage

384

Consultants and field support

165

Consultants and field support

10

Grants-Grants-Miscellaneous

5

Miscellaneous

1

Programmes

8,480

Programmes

1,995

Logistics satellites’ activities

115

FUNDING
North American governments

Logistics satellites’ activities

107

FUNDING-

North American governments-

ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)813

ECHO and EU institutions

813

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)

312
21

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)

234
42• Swedish International Development Cooperation
Agency (SIDA)

291• Swedish International Development Cooperation
Agency (SIDA)

192

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income

1,047

Private and other income

7,548

Staff information

In units

International staff

63

National staff

470

Field positions

533

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income

312

Private and other income

1,790

Staff information

In units

International staff

5

National staff

6

Field positions

11

BY COUNTRY

49

Iran
ExpensesIraq
In thousands of e

In thousands of e

International staff

83

International staff

1,462

National staff

941

National staff

3,487

Operational running expenses

44

Operational running expenses

389
3,540

Medical and nutrition

1,130

Medical and nutrition

Logistics and sanitation

32

Logistics and sanitation

96

Training and local support-

Training and local support

221

Transport, freight, storage

46

Transport, freight, storage

591

Consultants and field support

6

Consultants and field support

287

Grants-GrantsMiscellaneous-

Miscellaneous

21

Programmes

2,282

Programmes

10,094

Logistics satellites’ activities-

FUNDING

50

Expenses

Logistics satellites’ activities-

86

FUNDING

North American governments-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

EU governments and affiliates-

Non-EU European governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

UN institutions-

Other governments-

Other governments-

Public institutional income-

Public institutional income-

Private and other income

2,282

Private and other income

10,180Staff information

In units

Staff information

In units

International staff

1

International staff

31

National staff

72

National staff

258

Field positions

73

Field positions

289

BY COUNTRYItalyExpenses

JordanIn thousands of e

ExpensesIn thousands of e

International staff

234International staff

432

National staff

756

National staff

273

Operational running expenses

123

Operational running expenses

119

Medical and nutrition

25

Medical and nutrition

264

Logistics and sanitation

62

Logistics and sanitation

57

Training and local support

2

Training and local support

7

Transport, freight, storage

105

Transport, freight, storage

156

Consultants and field support

14

Consultants and field support

40

Grants-GrantsMiscellaneous-

Miscellaneous

11

Programmes

1,321

Programmes

1,359

Logistics satellites’ activities-

FUNDING
North American governments

Logistics satellites’ activities-

10

FUNDING-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)

99

EU governments and affiliates-

Non-EU European governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

UN institutions-

Other governments-

Other governments-

Public institutional income

9

Public institutional income-

Private and other income

1,312

Staff information

In units

International staff

7

National staff

26

Field positions

33

Private and other income

1,369

Staff information

In units

International staff

9

National staff

29

Field positions

38

BY COUNTRY

51

KenyaExpenses

Kyrgyzstan
In thousands of e

In thousands of e

International staff

3,092

International staff

319

National staff

5,623

National staff

250

Operational running expenses

681

Operational running expenses

76
121

Medical and nutrition

3,251

Medical and nutrition

Logistics and sanitation

560

Logistics and sanitation

25

Training and local support

167

Training and local support

28

Transport, freight, storage

1,064

Transport, freight, storage

36

Consultants and field support

10

Consultants and field support

162

Grants-Miscellaneous

27

Miscellaneous-

Programmes

14,627

Programmes

865

Grants

Logistics satellites’ activities-

194

FUNDING
North American governments
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU DG I and VIII
EU governments and affiliates• AGCD - Belgium

52

Expenses

11

FUNDING
943
609
334
2,511
983

• Ministry of Foreign Affairs (MFA) - Germany

500• Governments - Spain410• Swedish International Development Cooperation
Agency (SIDA)

266• Department for International Development (DFID) - UK

352

Non-EU European governments and affiliates• Ministry of Foreign Affairs (MFA) - Norway

556
-24

• N orwegian Agency for Development Cooperation(NORAD)318• Development and Cooperation Department (DDC)- Switzerland

166• Municipalities and regional council - Switzerland

96

UN institutions-

Other governments-

Public institutional income

4,010

Private and other income

10,811

Staff information

In units

International staff

63

National staff

566

Field positions

629

BY COUNTRY

Logistics satellites’ activities

North American governments-

ECHO and EU institutions-

EU governments and affiliates
Non-EU European governments and affiliates• Municipalities and regional council - Switzerland

90
90

UN institutions-

Other governments-

Public institutional income

90

Private and other income

786

Staff information

In units

International staff

7

National staff

45

Field positions52

Lebanon
Expenses

Liberia
In thousands of e

ExpensesIn thousands of e

International staff

290

International staff

1,437

National staff

213

National staff

3,143

Operational running expenses

61

Operational running expenses

Medical and nutrition

115

Medical and nutrition

1,000

Logistics and sanitation

8

Logistics and sanitation

378

Training and local support

6

Training and local support

13

Transport, freight, storage

27

Transport, freight, storage

327

Consultants and field support

10

Consultants and field support

30

359

Grants-GrantsMiscellaneous-

Miscellaneous

13

Programmes

730

Programmes

6,700

Logistics satellites’ activities

3

FUNDING-

Logistics satellites’ activities

150

FUNDING

North American governments-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates• Municipalities and regional council - Switzerland

3
3

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)• Ministry of Foreign Affairs (MAE) - Luxembourg

UN institutions-• Governments - Spain

Other governments-• Swedish International Development Cooperation
Agency (SIDA)

Public institutional income

3

Private and other income

730

Staff information

In units

International staff

5

National staff

16

Field positions

21

Non-EU European governments and affiliates• Development and Cooperation Department (DDC)- Switzerland

1,559
79
1
1,000
479
265
265

UN institutions-

Other governments-

Public institutional income

1,824

Private and other income

5,026

Staff information

In units

International staff

35

National staff

659

Field positions

694

BY COUNTRY53

MalawiExpensesMali
In thousands of e

In thousands of e

International staff

1,681

International staff

765

National staff

3,321

National staff

902

Operational running expenses

224
816

Operational running expenses

423

Medical and nutrition

2,158

Medical and nutrition

Logistics and sanitation

402

Logistics and sanitation

186

Training and local support

114

Training and local support

90

Transport, freight, storage

649

Transport, freight, storage

959

Consultants and field support

56

Consultants and field support

9

Grants-Grants-Miscellaneous

6

Miscellaneous

2

Programmes

8,810

Programmes

3,953

Logistics satellites’ activities

342

FUNDING
North American governments
ECHO and EU institutions• EU Others
EU governments and affiliates• AGCD - Belgium

-20
-20
1,178
1,114
15

• Swedish International Development Cooperation
Agency (SIDA)

49
325
325

UN institutions-

Other governments-

Public institutional income

1,483

Private and other income

7,669

Staff information

In units

International staff

38

National staff

476

Field positions

514

BY COUNTRY

Logistics satellites’ activities

160

FUNDING• Danish Agency for Development Assistance (DANIDA)

Non-EU European governments and affiliates• N orwegian Agency for Development Cooperation(NORAD)

54

Expenses

North American governments
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)

669
669

EU governments and affiliates• Ministry of Foreign Affairs (MAE) - Luxembourg

1,010
1,010

Non-EU European governments and affiliates-

UN institutions• International Children’s Emergency Fund (UNICEF)
Other governments

12
12
-

Public institutional income

1,691

Private and other income

2,422

Staff information

In units

International staff

16

National staff

117

Field positions

133

Morocco
Expenses

Mozambique
In thousands of e

ExpensesIn thousands of e

International staff

238

International staff

2,574

National staff

168

National staff

2,753

Operational running expenses

48

Operational running expenses

463

Medical and nutrition

97

Medical and nutrition

438

Logistics and sanitation

23

Logistics and sanitation

358

Training and local support-

Training and local support

231

Transport, freight, storage

28

Transport, freight, storage

691

Consultants and field support

2

Consultants and field support

80

Grants-Grants-Miscellaneous-

Miscellaneous

6

Programmes

604

Programmes

7,594

Logistics satellites’ activities

2

FUNDING

Logistics satellites’ activities

56

FUNDING-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates-

EU governments and affiliates• AGCD - Belgium

UN institutions-

Other governments-

North American governments

Public institutional income-

Private and other income

606

Staff information

In units

International staff

6

National staff

24

Field positions30• Municipalities and regional council - Belgium• Governments - France

1,625
781
420
63

• Embassies - Ireland31• Irish Aid285• Ministry of Foreign Affairs (MAE) - Luxembourg• Embassies - Sweden

2
43

Non-EU European governments and affiliates• Ministry of Foreign Affairs (MFA) - Norway

507
-24

• N orwegian Agency for Development Cooperation(NORAD)325• Development and Cooperation Department(DDC) - Switzerland

199• Municipalities and regional council - Switzerland

7

UN institutions• World Food Programme (WFP)

1
1

Other governments-

Public institutional income

2,132

Private and other income

5,518

Staff information

In units

International staff

49

National staff

453

Field positions

502

BY COUNTRY

55

Myanmar
Expenses

Nepal
In thousands of e

In thousands of e

International staff

1,520International staff

495

National staff

2,662

National staff

379

Operational running expenses

234

Operational running expenses

63
116

Medical and nutrition

3,129

Medical and nutrition

Logistics and sanitation

184

Logistics and sanitation

11

Training and local support

61

Training and local support

9

Transport, freight, storage

695

Transport, freight, storage

128

Consultants and field support

50

Consultants and field support

Grants10

Grants-Miscellaneous2

Miscellaneous

1

Programmes

8,547

Programmes

1,204

Logistics satellites’ activities

78

FUNDING
North American governments• Canadian International Development Agency (CIDA)

Logistics satellites’ activities

2-

FUNDING-ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)984

EU governments and affiliates• Swedish International Development Cooperation
Agency (SIDA)

284• Forum Syd - Sweden

984

North American governments
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)

62
62

EU governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

281

Other governments-

Non EU governments and affiliates• Ministry of Foreign Affairs (MFA) - Norway

411
401

Public institutional income• Development and Cooperation Department(DDC) - Switzerland

10

UN institutions• Office for Project Services (OPS)Other governments

3

2,373
2,373
-

1,142

Staff information

In units

International staff

12
89

4,052

National staff

Private and other income

4,573

Field positions

Staff information

In units

35

National staff

1,154

Field positions

1,189

BY COUNTRY

62

Private and other income

Public institutional income

International staff

56

Expenses101

NigerExpenses

Nigeria
ExpensesIn thousands of e

In thousands of e

International staff

3,485International staff

3,425

National staff

4,928

National staff

3,787

Operational running expenses

Operational running expenses

613

441
4,046

Medical and nutrition

4,163

Medical and nutrition

Logistics and sanitation

797

Logistics and sanitation

636

Training and local support

783

Training and local support

124

Transport, freight, storage

2,569

Transport, freight, storage

1,954

Consultants and field support

40

Grants232

Consultants and field support

71

Grants-Miscellaneous2

Miscellaneous

9

Programmes

17,612

Programmes

14,493

Logistics satellites’ activities

Logistics satellites’ activities

874

FUNDING
North American governments

FUNDING-ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)

3,867

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)• Municipalities and regional council - Italy• Ministry of Foreign Affairs (MAE) - Luxembourg• Governments - Spain

618

North American governments

2,552

3,867

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

2,770
10

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)

1,214
27

41
1,049
599

• Governments - Greece• Swedish International Development Cooperation
Agency (SIDA)• Department for International Development (DFID) - UK

2,552

10
614
563

• Swedish International Development Cooperation
Agency (SIDA)

651• Department for International Development (DFID) - UK

420

Non-EU European governments and affiliates• Development and Cooperation Department (DDC)- Switzerland

168• Municipalities and regional council - Switzerland

12

UN institutions• World Health Organization (WHO)

110
110

Public institutional income

4,989

-

Private and other income

10,122

Staff information

In units

Other governments

156

Public institutional income

6,915

Private and other income

11,571

Staff information
International staff

In units

75

National staff

1,114

Field positions

1,189

Non-EU European governments and affiliates
UN institutions• World Health Organization (WHO)• International Children’s Emergency Fund (UNICEF)
Other governments

1,223
277
946
-

International staff

72

National staff

452

Field positions

524

BY COUNTRY57

Pakistan
ExpensesIn thousands of e

International staff

2,418

National staff

2,473

Operational running expenses

481

Medical and nutrition

1,575

Logistics and sanitation

1,217

Training and local support

58

Transport, freight, storage

773

Consultants and field support

12

Grants-Expenses
International staff
National staff

In thousands of e

994
2,535

Operational running expenses

354

Medical and nutrition

765

Logistics and sanitation

123

Training and local support

10

Transport, freight, storage

407

Consultants and field support

17

Miscellaneous

14

Grants-Programmes

9,021

Miscellaneous

1

227

Programmes

5,206

Logistics satellites’ activities

Logistics satellites’ activities

FUNDING
North American governments-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income-

Private and other income

Staff information

9,248

52

National staff

767

BY COUNTRY

105

FUNDING
North American governments-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income-

Private and other income

5,311

Staff information

In units

In units

International staff

Field positions

58

Palestinian
territories

819

International staff

23

National staff

183

Field positions

206

Papua New Guinea

Philippines

Expenses

ExpensesIn thousands of e

In thousands of e

International staff

997

International staff

881

National staff

408

National staff

254

Operational running expenses

201

Operational running expenses

106

Medical and nutrition

265

Medical and nutrition

378

Logistics and sanitation

210

Logistics and sanitation

982

Training and local support

43

Training and local support

5

Transport, freight, storage

341

Transport, freight, storage

234

Consultants and field support

28

Consultants and field support

17

Grants-Grants-Miscellaneous-1

Miscellaneous

2

Programmes

2,492

Programmes

2,859

Logistics satellites’ activities

13

FUNDING
North American governments
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)

Logistics satellites’ activities

37

FUNDING
126
126

EU governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income

126

Private and other income

2,379

Staff information

In units

International staff

18

National staff

61

Field positions

79

North American governments-

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

334

EU governments and affiliates• Swedish International Development Cooperation
Agency (SIDA)

488

Non-EU European governments and affiliates• Municipalities and regional council - Switzerland

68
68

334

488

UN institutions-

Other governments-

Public institutional income

890

Private and other income

2,006

Staff information

In units

International staff

17

National staff

59

Field positions

76

BY COUNTRY59

RussiaN FEDERATION

Sierra Leone

Expenses

ExpensesIn thousands of e

International staff

92

International staff

1,027

National staff

453

National staff

1,073

Operational running expenses

50

Operational running expenses

1,644

219

Medical and nutrition

13

Medical and nutrition

Logistics and sanitation-

Logistics and sanitation

168

Training and local support

5

Training and local support

19

Transport, freight, storage

28

Transport, freight, storage

599

Consultants and field support

7

Consultants and field support

42

Grants-Grants-Miscellaneous-

Miscellaneous

3

Programmes

648

Programmes

4,794

Logistics satellites’ activities-

FUNDING

Logistics satellites’ activities

471

FUNDING

North American governments-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates-

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)

602
59

UN institutions-• Municipalities and regional council - Italy

160

Other governments-• Swedish International Development Cooperation
Agency (SIDA)

383

Public institutional income-

Private and other income

Staff information

60

In thousands of e648

In units

International staff

2

National staff

12

Field positions

14

BY COUNTRY

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income

602

Private and other income

4,663

Staff information

In units

International staff

26

National staff

367

Field positions

393

Somalia
ExpensesSouth Africa
In thousands of e

ExpensesIn thousands of e

International staff

2,131International staff

1,146

National staff

6,236

National staff

2,074

Operational running expenses

1,028

Operational running expenses

317

Medical and nutrition

3,291

Medical and nutrition

620

Logistics and sanitation

1,319

Logistics and sanitation

684

Training and local support

456

Training and local support

306

Transport, freight, storage

4,084

Transport, freight, storage

340

Consultants and field support

28

Grants168

Consultants and field support
Grants62-

Miscellaneous

11

Miscellaneous-

Programmes

18,618Programmes

5,683

Logistics satellites’ activities

257

FUNDING

Logistics satellites’ activities

4

FUNDING

North American governments-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions--

EU governments and affiliates• AGCD - Belgium

EU governments and affiliates
Non-EU European governments and affiliates• Municipalities and regional council - Switzerland

38
38

UN institutions-

Other governments-

Public institutional income
Private and other income

Staff information
International staff

38
18,837

In units

1,101
800

• Danish Agency for Development Assistance (DANIDA)

10• Swedish International Development Cooperation
Agency (SIDA)

291

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income

1,101

Private and other income

4,586

In units

37

National staff

1,164

Staff information

Field positions

1,201

International staff

27

National staff

131

Field positions

158

BY COUNTRY

61

Sri Lanka
Expenses

Sudan
In thousands of e

Expenses

International staff

2,064International staff

8,027

National staff

1,156

National staff

13,129Operational running expenses

151

Operational running expenses

1,813
3,086
1,654

Medical and nutrition

1,405

Medical and nutrition

Logistics and sanitation

619

Logistics and sanitation

Training and local support

4

Training and local support

15

Transport, freight, storage

440

Transport, freight, storage

4,828

Consultants and field support

22

Consultants and field support

176

Grants-GrantsMiscellaneous-

Miscellaneous

221

Programmes

5,861

Programmes

32,949Logistics satellites’ activities

200

FUNDING
North American governments• Canadian International Development Agency (CIDA)ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU governments and affiliates• Irish Aid• Department for International Development (DFID) - UK

Logistics satellites’ activities

693
693
1,300
1,300
629
170
459
-

UN institutions-

Other governments-

Public institutional income

2,622

Private and other income

3,439

399

North American governments•C anadian International Development Agency (CIDA)

502
502

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

1,841

EU governments and affiliates• AGCD - Belgium

3,064
92

1,841

• Danish Agency for Development Assistance (DANIDA)

556• Ministry of Foreign Affairs (MFA) - Germany630• Irish Aid

479• Ministry of Foreign Affairs (MAE) - Luxembourg1• Swedish International Development Cooperation
Agency (SIDA)

1,306

Non-EU European governments and affiliates• Ministry of Foreign Affairs (MFA) - Norway

857
857

UN institutions-

Other governments-

In units

International staff

48

National staff

299

Field positions

347

Public institutional income

6,264

Private and other income

27,084

Staff information

In units

International staff

BY COUNTRY-

FUNDING

Non-EU European governments and affiliates

Staff information

62

In thousands of e

171

National staff

2,287

Field positions

2,458

Swaziland
ExpensesThailandIn thousands of e

International staff

1,076

ExpensesIn thousands of e

International staff

440

National staff

739

National staff

662

Operational running expenses

169

Operational running expenses

86

Medical and nutrition

448

Medical and nutrition

505

Logistics and sanitation

65

Logistics and sanitation

83

Training and local support

118

Training and local support

20

Transport, freight, storage

176

Transport, freight, storage

50

Consultants and field support

16

Consultants and field support

11

Grants-GrantsMiscellaneous2

Miscellaneous

14

Programmes

2,731

Programmes

1,948

Logistics satellites’ activities

61

FUNDING

Logistics satellites’ activities-

4

FUNDING

North American governments-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

EU governments and affiliates-

Non-EU European governments and affiliates• Municipalities and regional council - Switzerland

11
11

Non-EU European governments and affiliates

UN institutions-

UN institutions• International Children’s Emergency Fund (UNICEF)

Other governments-

Other governments

Public institutional income

11

242
242
-

Public institutional income

242

Private and other income

2,781

Private and other income

1,710

Staff information

In units

Staff information

In units

International staff

21

International staff

10

National staff

92

National staff

75

Field positions

113

Field positions

85

BY COUNTRY63

Turkmenistan
Expenses

UgandaIn thousands of e

Expenses

International staff

316

International staff

2,187

National staff

351

National staff

1,791

Operational running expenses

59

Operational running expenses

Medical and nutrition

29

Medical and nutrition

1,155

Logistics and sanitation

2

Logistics and sanitation

727

Training and local support-

Training and local support

16

Transport, freight, storage-6

Transport, freight, storage

646

Consultants and field support

1

Consultants and field support

28

331

Grants-Grants-Miscellaneous-

Miscellaneous

1

Programmes

752

Programmes

6,882

Logistics satellites’ activities

1

FUNDING

Logistics satellites’ activities

45

FUNDING

North American governments-

North American governments

ECHO and EU institutions-

846

EU governments and affiliates-

Non-EU European governments and affiliates-

ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)UN institutions-

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)

191
16

Other governments-• Municipalities and regional council - Spain

175

Public institutional income-

Non-EU European governments and affiliates• Ministry of Foreign Affairs (MFA) - Norway

532
532

UN institutions• International Children’s Emergency Fund (UNICEF)

111
111

Private and other income

753

Other governments

Staff information

64

In thousands of e

In units

International staff

7

National staff

50

Field positions

57

BY COUNTRY

-

846

-

Public institutional income

1,680

Private and other income

5,247

Staff information

In units

International staff

48

National staff

376

Field positions

424

Uzbekistan
Expenses

Yemen
In thousands of e

ExpensesIn thousands of e

International staff

535

International staff

971

National staff

488

National staff

Operational running expenses

110

Operational running expenses

202

Medical and nutrition

452

Medical and nutrition

539

Logistics and sanitation

34

Logistics and sanitation

140

Training and local support

97

Training and local support

7

Transport, freight, storage

137

Transport, freight, storage

243

Consultants and field support

10

Consultants and field support

20

1,498

Grants-Grants-Miscellaneous-

Miscellaneous

1

Programmes

1,863

Programmes

3,621

Logistics satellites’ activities

3

FUNDING

Logistics satellites’ activities

97

FUNDING

North American governments-

North American governments-

ECHO and EU institutions-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates-

EU governments and affiliates• Governments - Spain

UN institutions-

Other governments-

Public institutional income-

Private and other income

Staff information

399
399

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Public institutional income

399

Private and other income

3,319

Staff information

In units

1,866

In units

International staff

12

National staff

83

Field positions

95

International staff

24

National staff

224

Field positions

248

BY COUNTRY

65

Zambia
Expenses

Zimbabwe
In thousands of e

Expenses

International staff

417

International staff

4,045

National staff

511

National staff

7,821

Operational running expenses

76

Operational running expenses

4,807

927

Medical and nutrition

91

Medical and nutrition

Logistics and sanitation

58

Logistics and sanitation

717

Training and local support

19

Training and local support

201

Transport, freight, storage

170

Transport, freight, storage

2,096

Consultants and field support

6

Consultants and field support

113

Grants-GrantsMiscellaneous-

Miscellaneous

14

Programmes

1,348

Programmes

20,741

Logistics satellites’ activities

22

FUNDING
North American governments

290

EU governments and affiliates• Municipalities and regional council - Spain

175
175

290

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Private and other income

Logistics satellites’ activities

North American governments•C anadian International Development Agency (CIDA)

316
316
2,624

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)• Ministry of Foreign Affairs (MFA) - Germany

4,057
553
197

• Ministry of Foreign Affairs (MAE) - Luxembourg

1,872

2,624

• Governments - Spain

995

465

• Swedish International Development Cooperation
Agency (SIDA)

440

905

Non-EU European governments and affiliates• Ministry of Foreign Affairs (MFA) - Norway

792
792

In units

International staff

10

National staff

84

Field positions

94

BY COUNTRY

664

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

Staff information-

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

Public institutional income

66

In thousands of e

Other governments

100

Public institutional income

7,889

Private and other income

13,516

Staff information

In units

International staff

84

National staff

827

Field positions911

Transversal
activities
Expenses
International staff

Other countries
Expenses
International staff
In thousands of e

2,999

National staff

558

Operational running expenses

377

Medical and nutrition

317

Logistics and sanitation

41

Training and local support

116

Transport, freight, storage

114

Consultants and field support

108

Grants-Miscellaneous-

Programmes

4,630

Logistics satellites’ activities

137

North American governments-

ECHO and EU institutions-

EU governments and affiliates-

Non-EU European governments and affiliates-

UN institutions-

Other governments-

Private and other income

Staff information

1,996

National staff

865

Operational running expenses

343

Medical and nutrition

381

Logistics and sanitation

263

Training and local support

154

Transport, freight, storage

360

Consultants and field support

201

Grants14

Miscellaneous-169

Programmes

4,407

Logistics satellites’ activities

98

FUNDING
North American governments

FUNDING

Public institutional income

In thousands of e

4,767

In units-

ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)-26

EU governments and affiliates• Danish Agency for Development Assistance (DANIDA)

322
-80

• Municipalities and regional council - France138• Municipalities and regional council - Italy

39• Ministry of Foreign Affairs (MAE) - Luxembourg75• Swedish International Development Cooperation
Agency (SIDA)

150

Non-EU European governments and affiliates• Development and Cooperation Department (DDC)- Switzerland

-26

309
290

• Municipalities and regional council - Switzerland

19
48
46

International staff

27

UN institutions• World Health Organization (WHO)National staff

102• UN Others

2

Field positions

129

Other governments-

Public institutional income

653

Private and other income

3,852

Staff information

In units

International staff

23

National staff

53

Field positions

76

BY COUNTRY67

About this Book
EditorDjamila Mili, International Finance Coordinator, together with
Scotti McLaren, Suneeta Adusumilli and Tory Godsal, International
Finance Officers.
Special thanks to
All finance directors, accounting managers and other finance staff
who contributed data and information to make production of these
combined Financial Statements possible.
Graphic design and artwork
ACW Ltd+44 (0)20 8392 4330
www.acw.uk.com

Cert no. SGS-COC-0620

68

OTHER INFORMATION

Médecins Sans Frontières (MSF) was
founded in 1971 by a small group of doctors
and journalists who believed that all people
should have access to emergency relief.
MSF was one of the first non governmentalorganisations to provide urgently needed
medical assistance and to publicly bear
witness to the plight of the people it helps.

Today MSF is an international medical
humanitarian movement with national
sections in 19 main countries. In 2009 over
22,000 doctors, nurses and other medical
professionals, logistical experts, water andsanitation engineers and administrators
provided medical aid in over 64 countries.

MSF International Office
78 Rue de Lausanne, Case Postale 116, CH-1211, Geneva 21, Switzerland
Tel: (+41-22) 8498 400, Fax: (+41-22) 8498 404, Email: office-intl@bi.msf.org, www.msf.org