Years
Combined
Financials

providing you
with a clear
global overview
for 10 years

combined financials at 10

INTERNATIONAL

financial report 2013

INTERNATIONAL financial report 2013

Contents
2 10 years of combined msf financials
4	MSF Programmes Around The World
6	President’s Report
8	TREASURER’S REPORT
9	AUDITORS’ REPORT	COMBINED FINANCIAL STATEMENTS
11
12
13
14

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

	NOTES TO THE FINANCIAL STATEMENTS
16
19
23
27
32

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

36	Finances By Country

CONTENTS

1

Médecins Sans Frontières

celebrating 10 years ofcombined msf financials
We are delighted to announce the realisation of MSF’s 10th annual International Financial Report.
When we published our first audited, combined international financial accounts report for the year
2004, it represented the culmination of a challenging three-year process involving 18 MSF entities.
Despite being under no legal requirement to do so, MSF produced the report then and produces it
now because transparency and accountability are for us a moral obligation towards the populations
for whom we work, our donors and ourselves.
Since its first publication this report has been audited by international audit firms, who havealways expressed positive opinions about the accuracy of the financial information provided. In theuninterrupted 10 years of this accountability effort we have managed to optimise our processes andnow the report is published in May instead of November – when it first appeared. At the same time,
the number of independent entities that make up the MSF movement has increased from the initial
18 to the current 34. More importantly, the process of producing an international financial report
has acted as a base for enhancing the financial management of our organisation.
Over these 10 years, MSF’s expenses directly impacting populations in need more than doubled
from 277 million euros in 2004 to over 615 million euros in 2013. The number of donors supporting
our medical humanitarian assistance also increased from three million to almost five million.
More information about this is detailed in the report.
We want to take this opportunity to acknowledge the dedication and remarkable work done by all
those who together make this transparency exercise an excellence standard of our accountability.
Our greatest appreciation is directed to all MSF colleagues, especially our finance colleagues andthose working in the field; to our auditors; to all those reading the contents of this report; and to
our donors who make our work possible.
On behalf of MSF,

Jérôme Oberreit,
Secretary General2

10 years of combined MSF financials

5
5,3
94
,68

8,7

24
2,7
59

66

67
5,4
5

6
,77

1
,60
08
8,7

09
20

08
20

20
07

20
06

05
20

20

04

45

8,1

28

56

,46

2

64
8,9
75
,51
2

24

incomeINTERNATIONAL financial report 2013

number of active individual donors

2010

2004

2005

2006

3,034,292

3,323,417

3,296,398

2007

2008

2009

3,756,799

3,667,170

3,824,253

4,965,936

2011

2012

4,413,770

4,518,056

2013

4,972,070

Programme Expenses
In millions of e

€555
€348
€227

2005

€375

€375

2006

2007

€429
2008

2010

€393

€610

€619

€615

2011

2012

2013

2009

02
,00
8,5

20

13 1

93
7,6
4

12
20

35
,7

5
5,1
2

6
,05
88
5,5
40

11
20

20
10

94
3,3
0

5,1
2

1

2004

10 years of combined msf financials

3

MSF programmes
around the world

UkraineFranceItaly

Bulgaria

Georgia
Armenia
TurkeyGreeceSyria
Lebanon
Palestine

MoroccoIraq
JordanLibya
EGYPT
MexicoMauritania

Haiti

Mali

Niger

Honduras

Sudan

Chad
Guinea-Bissau

GuineaSierra Leone

Colombia

Yemen

Burkinafaso
Côte
d’Ivoire

Nigeria

Cameroon

CentralAfricanRepublic

Ethiopia

south
Sudan
Uganda

Kenya

Congo
Democratic
Republic of
Congo

Somalia

BurundiMalawi
ZambiaBolivia
Zimbabwe

Madagascar
Mozambique

PARAGUAY

SwazilandSouth
Africa4

MSF programmes Around the World

Lesotho37 Afghanistan

52 Malawi

37 Armenia

53 Mali

38 Bangladesh

53 Mauritania

38 Burkina Faso

54 Mexico

39 Burundi

54 Mozambique

39 Cambodia

55 Myanmar

40 Cameroon

55 Niger

40 Central African

56 Nigeria

Republic
RussianFederation

41 Chad41 Colombia
42 Congo

Uzbekistan

Kyrgyzstan

Democratic People’s
Republic of Korea

Tajikistan

Iran

58 philippines

India

Republic of Congo

Bangladesh

44 Egypt

Myanmar
LAOS

Cambodia

44 Ethiopia
Philippines

45 Georgia
45 Greece
46 Guinea
Papua
New Guinea

46 Haiti
47 Honduras
47 India
48 Iran48 Iraq
49 jordan
49 Kenya
50 Kyrgyzstan
50 laos
51 Lebanon Countries in yellow have a total expenditure of less than
500,000 euros and are included in ‘other countries’

Guinea43 Democratic

43 Democratic

Pakistan

57 Papua New

58 Paraguay

of korea

Afghanistan

57 Palestine

42 Côte d’Ivoire

people’s republic

China

56 Pakistan

51 Libya
52 Madagascar

59 RussianFederation
59 Sierra Leone
60 Somalia
60 South Africa
61 South Sudan
61 Sudan
62 Swaziland
62 Syria
63 TAJIKISTAN
63 Turkey
64 Uganda
64 Ukraine
65 Uzbekistan
65 Yemen
66 Zambia
66 Zimbabwe
67 othercountries
67 Transversal
Activities

MSF programmes Around the World

5

Médecins Sans Frontières

President’s Report
For the year ended 31 December 2013
Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organisation. We deliver emergency aid topeople affected by armed conflict, epidemics, natural disasters
and exclusion from healthcare.
This report is presented along with the Financial Statements of theorganisation for the year ended 31 December 2013. These Financial
Statements are a means of transparency and accountability, illustrating
the financial situation of the movement as a whole. They have been
prepared in accordance with the accounting policies set out in Note 1
to the Financial Statements.

Objectives and policies
MSF offers humanitarian assistance to people based on need andirrespective of race, religion, gender or political affiliation. We work tosave lives, alleviate suffering and restore dignity. Our actions are guided
by medical ethics and the principles of neutrality and impartiality.
In order to be able to access and assist people in need, our operational
policies must be scrupulously independent of governments, as well
as religious and economic powers. We conduct our own assessments,
manage our projects directly and monitor the impact of our assistance.
We do not accept funds from governments or other parties who are
directly involved in the conflicts to which MSF is responding. We relyon the generosity of private individuals for the majority of our funding.
In 2013, some 6,000 health professionals, logistics specialists andadministrative staff of all nationalities left on field assignments tojoin some almost 30,000 locally hired staff working in medical
programmes in 67 countries.

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

Organisational structure
MSF is a non-profit, self-governed organisation. Founded in
Paris, France in 1971, MSF today is a worldwide movementof 23 associations, with offices all over the world.
MSF International is registered in Switzerland. The International
General Assembly (IGA) is the highest authority of MSF. It is
responsible for safeguarding MSF’s medical humanitarian mission,and providing strategic orientation to all MSF entities, and meetsannually in June.
The IGA comprises two representatives of each MSF association,
two representatives elected by the individual members of MSF
International, and the International President.
The International Board acts on behalf of and is accountable
to the IGA. It is made up of representatives of MSF’s operational
directorates as well as a group elected by the IGA, and is chairedby the International President. The International Board preparesand presents the international combined Financial Statements
to the IGA for approval.

All those working with MSF agree to abide by the principlesof the Charter of MSF as follows:

The Charter of Médecins Sans Frontières
Médecins Sans Frontières is a private international association. The association is made up mainlyof doctors and health sector workers and is also open to all other professions that might help inachieving its aims. All of its members agree to honour the following principles:–  Médecins Sans Frontières provides assistanceto populations 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.
– Médecins Sans Frontières observes neutrality

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

6

President’s Report–  Members undertake to respect their professional codeof ethics and to maintain complete independence
from all political, economic or religious powers.
–  As volunteers, members understand the risks anddangers of the missions they carry out and makeno claim for themselves or their assigns for any
form of compensation other than that which theassociation might be able to afford them.

INTERNATIONAL financial report 2013
The Year in Review
In August 2013, Médecins Sans Frontières (MSF) pulled out of Somalia
after working in the country continuously for 22 years.
Looking back at 2013, it has been a year of exceptional circumstances,
decisions and compromises, particularly with regards Somalia and Syria. It has
also been one where we have found ourselves largely alone operating in crisis
situations, for example in Central African Republic (CAR) and South Sudan.
Since its founding, MSF has faced different forms of violence against its
patients, staff, health facilities and medical vehicles, and has also witnessedtargeting of health systems in general. The situation in Somalia, however,
became untenable in 2013 as the balance could no longer be foundbetween the risks involved, the compromises we had to make and ourability to provide medical care to the Somali people. Staff members had
been threatened, attacked, kidnapped and even killed during our timein Somalia, but it was when it became apparent that the parties withwhom we were negotiating were in some cases actively involved in, orcomplacent towards, violent actions directed against MSF that we had nochoice but to draw the line. A lack of respect and deliberate violations of
medical humanitarianism for political and financial profit were putting the
lives of our patients and staff at risk. We withdrew with heavy hearts.
In Syria, the civil war continued into its third year and at present it is estimatedby the UN refugee agency that nine million people are internally displacedin the country or have fled abroad as a result of the violence. The healthcare
system has collapsed, resulting in outbreaks of preventable diseases suchas measles and polio. Countless Syrians are desperate to access medicalcare, and are without services for everyday requirements like antenatal care,immunisations and the management of chronic diseases. MSF operated aid
programmes where permission could be obtained, namely in opposition-heldareas where instability constantly challenged our ability to work. Inpatient
wards, outpatient consultations, surgery, and maternal and obstetric care were
provided and vaccinations were undertaken. In Lebanon, Iraq, Turkey andJordan, MSF continued to provide healthcare for Syrians inside and outside
the refugee camps. The situation in Syria has been a forceful reminder of how
medical practice can be used for political purposes.
The year was punctuated by numerous acute crises that left entire communities
vulnerable, with little skilled medical help. In some cases, external assistance
was their only lifeline and yet MSF often found itself alone tackling not just the
medical but also the humanitarian needs of the people affected.
Political events marked a descent into instability and brutal violence in bothSouth Sudan and Central African Republic (CAR), displacing thousands. In
CAR, there was a presidential coup in March and subsequent political clashes
spread throughout the country. By January 2014, it was estimated that overone million people had fled their homes, of which 245,000 crossed theborder into neighbouring countries such as Chad. Hundreds of thousands ofpeople were sheltering in the bush and others were living in displacementsites. By the end of 2013, nine MSF emergency projects were delivering
healthcare alongside seven ongoing programmes, and over 800,000 medical
consultations had been provided to people throughout the country.
In South Sudan, where people have come to rely in large part on MSF for
healthcare, fighting in Jonglei early in the year caused displacement, and in
December, violence quickly spread throughout five states, causing people toflee their homes and destroying hopes of stability for the nascent country.
More than 3,000 MSF staff continued to operate 16 programmes in ninestates, and three emergency projects were opened to care for the displaced
and war wounded; further emergency programmes opened in neighbouring
countries such as Uganda to provide aid to the refugees.
Once again this year, MSF’s largest programme expenditure was a
response to the repeated displacement of people and the appalling lack ofhealthcare in Democratic Republic of Congo (DRC). While there is a large
aid community in DRC, much of it is focused in Goma and areas of thecountry considered stable, the more remote areas of eastern DRC, where
people are subjected to increasing conflict, banditry, widespread exactions
and sexual violence, are largely neglected. In 2013, heavy fighting caused
massive displacement, and inadequate living conditions meant diseases suchas malaria, cholera and measles were rampant. MSF undertook a numberof emergency projects and in total, more than 1.2 million children aged
between six months and 15 years were vaccinated against measles.
Responding in the Philippines
This year we were shown once again that public sympathy for the plight of othersis never as strong as in the wake of a natural disaster, and individuals worldwide
quickly dug into their pockets to assist survivors of the Philippines’ Typhoon Haiyan
in November. The great force of the storm destroyed public health facilities,
but due to the experience of local health workers and the preparedness of the
Department of Health, medical needs were much smaller than feared. MSF sought
to assist the Filipinos by providing medical care and relief supplies in the Visayas
Islands, while also rebuilding healthcare capacity. Numerous logistical challenges
were encountered within the first days; even so, by the two-week mark MSF had afast-growing team of international and local staff in four hospitals and eight healthcentres, and was running mobile clinics in 37 locations.

Speaking out for access to healthcare
MSF is a medical organisation but our work does not stop at the deliveryof care, it is also about bearing witness in extreme situations. In October,
MSF launched the Speaking Out website, making publicly accessible MSF
témoignage documents on crises through the history of the movement.
There were many events that compelled MSF to make public statements
and speak out in 2013. On 21 August, information was received from
MSF-supported doctors based in three locations in the El Ghouta region of
Syria that they had directly cared for around 3,600 people who had been
exposed to a neurotoxic agent. MSF was the most direct independent
witness through the reliable doctor-to-doctor link we had developed in the
country and we released a statement – an action not undertaken lightly –calling for independent verification.
On 12 December, the MSF International President, on behalf of the
movement, published an open letter to Valerie Amos, UN Under-SecretaryGeneral, about the situation in CAR and the UN humanitarian system’s failure
to respond adequately to the emergency or ensure minimum requirements
for human life. MSF’s deployment of staff and delivery of aid had shownthat with principled humanitarianism, it was possible to provide widespread
assistance. Less than a week later, MSF sent an open letter to member statesof the ‘High Level Group on Syria’ meeting in Geneva, urging them to takeaction so that people blocked from receiving Damascus-controlled aid could
obtain the assistance they needed through cross-border efforts.
Witnessing steady refugee flows from conflicts in Africa and the Middle
East, MSF also spoke out about the restrictive and repressive migration
policies in EU states. Teams have treated migrants in several overcrowded,
ill-equipped detention centres that are contributing to deterioration inresidents’ physical and mental health. A December press release calling forthe closure and refurbishment of the Lampedusa centre in Italy was heeded
and MSF continued to provide healthcare for undocumented migrants in
Italy, Greece and Bulgaria, all the while urging those responsible to provide
living conditions that respect human dignity.
MSF’s Access Campaign worked tirelessly, advocating for patients in light of
the Transpacific Partnership Agreement (TPP) being negotiated between the
USA and 11 Pacific Rim nations, as well as the India–European Commission
trade agreement, continuing the Hands Off our Medicine campaign launchedin 2010. Both these trade agreements include aggressive standards forintellectual property, extending drug patents and effectively blocking accessto generic medicines for diseases including HIV – drugs that MSF purchases
for millions of patients and that people in the developing world depend on
for their treatment and survival.
Tackling malaria, tuberculosis (TB) and HIV
Seasonal Malaria Chemoprevention (SMC), a WHO-recommended
preventive measure was used in Niger for the first time in 2013. SMC isproving useful to protect the health of children at risk from severe malaria
where there is limited access to care.
MSF in collaboration with the health authorities continued to respond to
drug-resistant TB in the southern Caucasus. In KwaZulu Natal, South Africa,the ‘Bending the Curves’ project was introduced to tackle the high coincidence of HIV and TB. Viral load technology, which monitors the amountof HIV virus in a patient, was introduced in areas of Mozambique this year,
and in Swaziland the ‘test early and treat early’ effort continued.
Medical Care under FireThe year’s events were a harsh reminder that some choose to make medical
aid a target for their own benefit. Teams withstood localised security incidents
in such places as Afghanistan, Nigeria, Pakistan, South Sudan, Syria andYemen. In DRC, four Congolese MSF staff, Chantal, Philippe, Richard andRomy, were abducted by an armed group while on an exploratory missionin July. At the time of writing, a dedicated team is still actively searching forthem. On a more positive note, Montserrat Serra and Blanca Thiebaut, werereleased after having been held in captivity for 21 months. They had been
abducted from Kenya’s Dadaab refugee camp in 2011. The issue of incidents
targeting MSF and other humanitarian organisations is of significant concern,
not only for security, but also for the ultimate impact these events and theirconsequences have on the health and survival of the people we aim to
help. In 2013, MSF began researching such incidents, their impact and our
response in the Medical Care under Fire project.
MSF’s work in 2013 felt at times like an uphill struggle. While we cannot
hope to put an end to the natural or human factors that lead to vast, unmet
needs for medical care, our aim is to reduce suffering in the moment whilelooking at the underlying causes. Despite the challenges and the sheer
number of people caught in crises this year, our supporters and teams
around the world delivered medical care to more than eight million people
in their hour of need. We would like to take this opportunity to thank all
those who have made our work possible over the last year.

Dr Joanne Liu
International President

President’s Report7Médecins Sans Frontières

TREASURER’S REPORT
Combined Accounts 2013

Programme Expenditure

MSF is pleased to present its audited combined Financial Statements.
The combined accounts represent an aggregation of the Financial
Statements of the 19 main offices worldwide (Australia, Austria,
Belgium, Canada, Denmark, France, Germany, Greece, Holland, Hong
Kong, Italy, Japan, Luxembourg, Norway, Spain, Sweden, Switzerland,
the United Kingdom and the United States), together with the Financial
Statements of the offices in Brazil, the Czech Republic, Ireland andSouth Africa, satellite organisations (MSF Supply, MSF Logistique,
Epicentre, Fondation MSF, Etat d’Urgence Production, MSF Assistance,
SCI MSF, SCI Sabin, Ärzte Ohne Grenzen Foundation and MSF
Enterprises Limited) and MSF International. The combined Financial
Statements provide a view of MSF’s work internationally and are ameans of transparency and accountability.

Countries where we ran programmes with spending over 10 million
euros in 2013 or 2012 are listed below.

Income2013 saw an increase in income for MSF compared with 2012. Total
incoming resources of 1.01 billion euros for 2013 were 71 million
euros more than in 2012. 2013’s higher income was due mainly tothe increased private income received. More than 5 million individual
donors and private funders provided of MSF’s income in 2013.

Expenditure
Total expenditure in 2013 was 953 million euros, an increase of 9 million
euros over 2012. This expenditure can be broken down into two maincategories: social mission and other expenses. The table below breaks
down these categories still further.

In millions of e

2013

2012

Democratic Republic of Congo

78

73

South Sudan

51

61

Haiti

33

38

Syria

30

10

Central African Republic

26

18

Niger

24

26

Somalia

21

25

Iraq

20

13

Chad

20

20

Zimbabwe20

19

Afghanistan

19

17

Kenya

17

23

Sudan

17

20

In millions of e

2013

2012

Myanmar16

13

Programmes

615

619

Philippines

16–

Headquarters programme support

109

104

Ethiopia

12

19

Témoignage / awareness - raising

30

32

Other humanitarian activities

9

7

Other countries with spending
under 10 million euros

194

224

764

762

615

619

Total social mission

Fundraising

132

125

Management and generaladministration

57

57

Total other expenses

189

182

Total

953

944

Total

Those countries listed separately above accounted for 68% of MSF’s
2013 programme expenditure (2012: 64%).

Result for the year and reserves policy
The result for 2013, after adjusting for exchange gains/losses, shows a surplusof 48 million euros (deficit 11 million euros for 2012). MSF has a reserves
policy, at an international level, of holding a minimum of three months anda maximum of 12 months of total expenditure as retained earnings.
The level of reserves as at 31 December 2013 equates to approximately
7.9 months (7.6 months for 2012) of the year’s activity (see Note 2.14).

The result of the above is that, in 2013, 80% of MSF’s total expenditure
was spent on social mission and 20% on other expenses (2012: 81%
and 19% respectively.)
Bret EngelkemierInternational Treasurer

8

TREASURER’S REPORTINTERNATIONAL financial report 2013

Auditors’ Report
Ernst & Young SA
59, route de Chancy
1213 Geneva

KPMG SA
111, rue de Lyon
1203 Geneva

Report of the joint independent auditors to the Members of the MSF International General Assemblyon the combined Financial Statements ofMédecins Sans Frontières International, Geneva
As joint independent auditors and in accordance with your instructions, we have audited the combined
financial statements of Médecins Sans Frontières International, on pages 11 to 67, which comprise thestatement of financial position as at 31 December 2013, the statements of financial activities, andstatement of cash flows, and statement of changes in retained earnings and equities, for the year thenended and the notes to the financial statements.
International Board’s Responsibility
The International Board of Médecins Sans Frontières International is responsible for the preparation of
the combined financial statements in accordance with the basis set out in Note 1 to the financial
statements. This responsibility includes designing, implementing and maintaining an internal control
system relevant to the preparation of financial statements that are free from material misstatement,
whether due to fraud or error. The International Board of Médecins Sans Frontières International isfurther responsible for selecting and applying appropriate accounting policies and making accounting
estimates that are reasonable in the circumstances.
Joint Auditor’s Responsibility
Our responsibility is to express an opinion on these international combined financial statements basedon our audit. We conducted our audit in accordance with International Standards on Auditing. Thosestandards require that we plan and perform the audit to obtain reasonable assurance whether thefinancial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosuresin the international combined financial statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material misstatement of the financial statements,
whether due to fraud or error. In making those risk assessments, the auditor considers the internal
control system relevant to the entity’s preparation of the financial statements in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion
on the effectiveness of the entity’s internal control system. An audit also includes evaluating theappropriateness of the accounting policies used and the reasonableness of accounting estimates made,as well as evaluating the overall presentation of the international combined financial statements. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinion.
OpinionIn our opinion, the combined financial statements for the year ended 31 December 2013 comply withthe basis set out in Note 1 to the combined financial statements.
Ernst & Young SA

Mark Hawkins
Licensed Audit Expert

Thomas Madoery
Licensed Audit Expert

KPMG SA

Pierre Henri Pingeon
Licensed Audit Expert

Philippe Delparte

Geneva, 26 May 2014

Auditors’ Report9© Nyani Quarmyne

A pregnant Malian refugee waiting in the triage tent at Mbera camp in Mauritania.

Combined
Financialstatements
for the year ended 31 December 2013

INTERNATIONAL financial report 2013

Statement of financial position
In thousands of e

Notes

2013

2012

Intangible assets

2.1

7,308

5,949

Property, plant and equipment

2.2

38,75038,247

Financial assets

2.3

15,673

13,21861,732

57,414Non-current assets

Inventories

2.4

27,30633,705Grants receivable

2.5

18,37420,044Contributions receivable

2.6

20,87418,091Other receivables

2.7

10,873

10,908Other assets

2.8

9,922

8,366

Cash and cash equivalents

2.9

616,276

551,425

Current assets

703,625

642,539

Assets765,357

699,953

3,149

3,440

627,675

580,178

3,393

15,027

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

2.14

634,217598,645

Provisions

2.10

6,306

5,225

Financial debts

2.11

635

942

Accounts payable and accrued expenses

2.12

80,34780,553

Deferred income

2.13

43,80914,556

Overdrafts

43

32

Liabilities

131,140

101,308

Liabilities and retained earnings

765,357

699,953

Combined Financial statements

11

Médecins Sans Frontières

Statement of financial activities
In thousands of e

Notes

Restricted

2013

2012

Individuals

3.1.1 / 4.2.1

745,892

41,302

787,194

749,872

Private institutions

3.1.1 / 4.2.1

34,28578,228112,51389,041

780,176

119,530

899,707

838,913

Private income

Public institutional income

3.1.2 / 4.2.2

2,249

90,71992,96882,668Other income

3.1.3 / 4.2.1

14,045

1,816

15,861

16,065

796,470

212,065

1,008,536

937,646

IncomeProgrammes

3.2.2 / 4.2.3

420,037

195,324

615,362

619,396

Headquarters programme support

3.2.3

97,227

11,580108,807

103,948

Témoignage / awareness - raising

3.2.4

29,501

742

30,24331,678Other humanitarian activities

3.2.5

9,329

0

9,329

7,370

556,094

207,646

763,741

762,392

Social mission

Fundraising

3.2.6

129,665

1,982

131,646

124,836

Management and general administration

3.2.7

56,202899

57,101

56,622

Income tax

3.2.8

12

0

12

87

Other expenses

185,879

2,880

188,759

181,545

Expenditure741,973

210,527

952,500

943,937-6,057-1,851-7,907-4,80548,441-312

48,128-11,096

Net exchange gains / losses
unrealised and realised
Surplus / deficit

12

Unrestricted

Combined Financial statements

3.2.9

INTERNATIONAL financial report 2013

Statement of Cash Flows
CASH FLOWS FROM HUMANITARIAN AND FUNCTIONING ACTIVITIESIn thousands of e

2013

2012

899,707

838,913

312-243

Change in receivables from private donors

738-1,006

Change in deferred income on private grants

4,893-1,481

Change in unspent donor - designated / restricted funds

21,545-1,173927,195

835,010

92,96882,668Change in public institutional assets-7,9262,352

Change in public institutional liabilities

8,087-5,297

93,12979,723

15,861

16,065Social mission expenditure-763,741-762,392

Other expenses-188,759-181,545

1. Cash flows from private donors
Private income
Elimination of expenses and income with no impact on cash flows
or not related to humanitarian and functioning activities
Permanently restricted contributions and income
Variation in working capital requirements

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

3. Other 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-9

Permanently restricted contributions and income
Depreciation, amortisation, provisions

6,886

6,984

Write - off of non - current assets

10,874-130

Investment subsidies as income

-64

-81

-7,907-4,805

Change in other receivables and current assets

6,422-9,204

Change in other current liabilities

5,968

14,960-914,460-920,157

105,864-5,423-21,971-15,883

Investment subsidies as income

6481

Change in investment subsidies

220

161

-21,686-15,641

Net exchange gains and losses
Gains / losses resulting from financial assets and debts
Variation in working capital requirements

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

CASH FLOWS FROM INVESTING ACTIVITIESInvestments in non - current assets

Net cash used for investing activities ( B )Combined Financial statements13

Médecins Sans Frontières

Statement of Cash Flows (Continued)
CASH FLOWS FROM FINANCING ACTIVITIESIn thousands of e

Permanently restricted contributions and income
Change in financial debts
Change in capital
Net cash provided by / used for financing activities ( C )

2013

2012

-312

252

-5,902

-298

120

18

-6,094-28

Effect of foreign exchange rate fluctuations-13,243-437

Effect of exchange rate fluctuations ( D )-13,243-437

Change in cash and cash equivalents ( A+B+C+D )64,840-21,529

Opening cash and cash equivalents ( E )551,393572,922

Closing cash and cash equivalents ( A+B+C+D+E )616,233

551,393

Statement of Changes in Retained
Earnings and Equities
In thousands of e

Notes

2012

Surplus /Deficit

Permanently restricted funds

2.14

3,440

-312

–

Unrestricted funds

2.14

580,178

48,441Retained earnings

583,618

Capital for foundations

Other
movements

2013

–

21

3,149

–

–

-943

627,675

48,128––-923

630,824

1,755

–

120

–

–

1,894

Impact of exchange rate on
historical value

13,252––-11,753–

1,499

Other retained earnings
and equities

15,027–120-11,753–

3,393

598,645

48,128120-11,753-923

634,217

Retained earnings
and equities

14

Impact of
Change in exchange rate
subscribedon historicalcapitalvalue

Combined Financial statements© Juan Renau/MSF

A family in Kochapata, Bolivia, holding up their Chagas test results. Some have tested positive and are preparing to start treatment.

NOTES TO THE
FINANCIALSTATEMENTS

Médecins Sans Frontières

1 significant accounting policies
These Financial Statements are based on a combination.
A combination aggregates the Financial Statements of several
separate entities, which are not inter-related by investments intoa single group, whereas a consolidation collates different affiliatesof a single parent entity in its Financial Statements.

1.1 Basis of presentation

Specific methods used for
combined accounts

The Financial Statements have been prepared and presented according
to the principles of accruals, matching, going concern, consistency
and prudence.

Equity accumulation

Figures are rounded and therefore may vary slightly from theamounts presented in other documents. Rounding differences
may exist within summations.

Since the first combination of an entity does not result from thepurchase of shares, combined equity represents the aggregated equity
capital and other equity of the combined entities. Investments between
combined entities are eliminated against equity.

Initial measurement of the combined
entities’ assets and liabilities
Since the first combination of an entity does not result from thepurchase of shares but from a pooling of economic interests, neither
goodwill nor fair value adjustments exist. The assets and liabilities ofeach combined entity are initially measured at net book value, basedon MSF accounting policies.

The Financial Statements are presented in euros, rounded to thenearest thousand. They are prepared in accordance with the historicalcost convention.

1.2 FOREIGN CURRENCY TRANSLATION
The individual Statements of Financial Position of the combined entities
are translated into euros at the year-end rate.
The individual Statements of Financial Activities of the combined entities
are translated at the average rate for the current year.
The main currency exchange rates compared to the euro are as follows:

Closing rate

Closing rate

Average rate

Average rate

2013

2012

2013

2012

AUD

1.54

1.27

1.38

1.24

BRL

3.26

2.70

2.87

2.51

CAD

1.47

1.31

1.37

1.28

Subsequent measurement of the combined
entities’ assets and liabilities
After the first combination, capital gains or losses, provision allowancesand reversals contribute to the combined surplus or deficit.
The combined Financial Statements comprise the:– Statement of Financial Position

CHF

1.23

1.21

1.23

1.21

– Statement of Cash Flows

CZK

27.43

25.15

25.98

25.15

– Statement of Changes in Retained Earnings and Equities

DKK

7.46

7.46

7.46

7.44

– Notes to the Financial Statements

EUR

1.00

1.00

1.00

1.00

The combined Financial Statements have been prepared inaccordance with and comply with MSF accounting policies.
Although the International Accounting Standards (IAS) – also called
International Financial Reporting Standards (IFRS) – do not containspecific guidelines for non-profit and non-governmental organisations
concerning recognition and measurement (e.g. non-reciprocal transfers,
donations in particular), and the presentation and disclosure in the
Financial Statements, MSF accounting policies are in compliance withmost of the recognition and measurement requirements of the IFRS
as adopted by the International Accounting Standards Board (IASB)
and interpretations issued by the Standing Interpretations Committee(SIC) of the IASB.

GBP

0.83

0.82

0.85

0.81

HKD

10.69

10.23

10.30

9.97

JPY

144.72113.61129.66102.59

NOK

8.36

7.35

7.81

7.47

SEK

8.86

8.58

8.65

8.70

USD

1.38

1.32

1.33

1.28

ZAR

14.57

11.17

12.83

10.56

– Statement of Financial Activities

The main deviations from the IFRS relate to IAS 19, which deals withthe accounting for employee benefits.

16

Notes – Significant accounting policies

INTERNATIONAL financial report 2013

1.3 CHANGE IN ACCOUNTING POLICIES

1.8 CASH AND cash EQUIVALENTS

The 2013 Financial Statements do not contain any changes
in accounting policies compared with 2012.

MSF considers short-term deposits, cash at headquarters and cash in thefield as cash and cash equivalents. Amounts are valued at fair value withany resulting gains or losses recognised in the Statement of Financial
Activities. For the Statement of Cash Flows, overdrafts are included asa negative component of cash equivalents.

1.4 INTANGIBLE ASSETS AND PROPERTY,
PLANT AND EQUIPMENT
Intangible assets are recorded at cost (or historical value), net ofaccumulated amortisation and impairment losses. They are amortised
on a straight-line basis over their estimated useful lives.
Property, plant and equipment are recorded at their acquisition cost,
including incidental expenses. They are depreciated using the straight-line
method over their estimated useful lives, using the component approach.
Land is not depreciated.
The acquisition cost of fixed assets used in the field for programme purposes,
such as vehicles and medical and communication equipment, is expensed
upon shipment to the field, or upon purchase if purchased locally. When an
MSF section leaves a country, the remaining equipment is donated to the
Ministry of Health of the country or another non-governmental organisation
still present in the country, and thus does not generate any future economic
benefit for MSF.
Finance leases
Assets acquired under long-term finance leases are capitalised and recordedin the Statement of Financial Position as tangible fixed assets. They are
depreciated over the estimated useful lives of the assets. The associatedobligations are included in financial debts.

1.9 PROVISIONS
Provisions are valued at best estimate when MSF has a legal orconstructive obligation as the result of a past event, and if it is probablethat an outflow of assets will be required to settle the provision.

1.10 FINANCIAL DEBTS, ACCOUNTS PAYABLE
AND ACCRUED EXPENSES
Financial debts are recorded at fair value. Trade accounts payable
to suppliers are recorded on an invoice basis when the invoices arereceived by the time of preparation of the Financial Statements, orvalued at best estimate if no invoice is received later. Staff costs andlitigation in the field are recorded on the cash basis when there isinsufficient information available to evaluate the amount of any financial
impact at year-end. Accruals for paid vacation of local field staff havebeen recorded only by some operational offices as at 31 December 2013,
as complete information was not available at year-end. Grants payable
and other debts are accounted for at their fair value.

1.11 DEFERRED INCOME

Financial assets are stated at fair value. Changes in the value of long-term
investments are recorded in the Statement of Financial Position. Changes
in the value of current investments and other financial assets are recognisedin the Statement of Financial Activities.

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 the formal
agreements concerned. Unspent donor-designated / restricted donations
represent contributions received with a specific earmarking that havenot been spent at year-end.

1.6 INVENTORIES

1.12 RETAINED EARNINGS AND EQUITIESInventories held at headquarters and by satellites are recorded at theweighted average of the purchase price. All goods and materials present
in the field are recognised as expenses when transferred from theheadquarters and satellites to the field, or when bought locally.

Retained earnings represent the cumulative surpluses and deficits
of current and previous years. They comprise:

1.5 FINANCIAL ASSETSAppropriate inventory reserves are recorded based on stock usage,
expiry date and any damage.

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 yearend for which the corresponding cash has been collected by MSF in
the month following year-end. They are accounted for at fair value, attheir cost net of impairment.

–  Permanently restricted funds, which may be capital funds, where
the assets are required by the donors to be invested or retained forlong-term use, rather than expended short term, or which may be
the minimum compulsory level of retained earnings to be maintainedin some countries.
–  Unrestricted funds, which are unspent donor non-designated funds to be
spent at the discretion of MSF’s trustees to further MSF’s social mission.
–  Other retained earnings and equities, which represent foundations’capital, and translation adjustments arising from the translation ofentities’ financial statements into euros. Unspent donor-designated /restricted funds are not included as retained earnings, but are treatedas deferred income.

Legacies and bequests are accounted for on a cash basis and are
therefore not included in receivables.
Other receivables and other assets are recorded at their fair value.

Notes – Significant accounting policies

17

Médecins Sans Frontières

1.13 INCOME

1.15 FINANCIAL RISK MANAGEMENT

MSF’s income comprises contributions from public generosity and public
institutional bodies, as well as revenues from other activities. Private income
is donated by individuals and private organisations (companies, trusts
and foundations, and other non-profit organisations). Public institutional
income represents grants (i.e. contributions based on contracts for specificprojects), subsidies and donations received from or pledged directly by
public institutional bodies, such as governments or agencies. Income fromother activities is mainly from merchandising, equipment and services
provided to other organisations, and financial transactions.

Foreign currency risk

Restrictions

MSF prioritises the security of its cash and cash equivalents. Investments
are generally held in liquid securities, and in banks of high credit rating.
The receivables are mostly from governments with high credit rating,where credit risk is low. Other positions are not material, or are coveredby provisions. Investments are allowed only in liquid securities and onlywith counterparties that have a high credit rating. At year-end, there
were no significant concentrations of credit risk.

Income is considered as restricted only when subject to a donor-imposed
restriction. Donors include all the external parties that contribute to MSF’s
resources. A donor-imposed restriction is a stipulation and limitationon the use of contributed assets or monetary donations. The restriction
can relate to purpose (country, programme or activity), time or otherspecific wishes (e.g. vaccines). Funds received for ‘emergencies’ aretreated as restricted if the emergency is explicitly specified by the donor
or can be inferred from the circumstances, but are otherwise regarded as
unrestricted, as the provision of emergency aid embodies MSF’s mission.
Donations with donor-imposed restrictions are reported as restricted
for their full amount. Unspent restricted donations are carried forward
as deferred income. Grants are reported as restricted income for theallowable expenses incurred in the current year.

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

Legacies and bequests
If legacies and bequests are restricted by a donor’s will for use by theorganisation (sale or distribution forbidden), they are accounted for as
restricted income and as assets, classified as appropriate (building, otherfinancial assets, other inventories) at their estimated amount, when
accepted by the entity’s Board. If not restricted by donors, legacies andbequests are accounted for when realised in cash.

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

In-kind donations and services
In-kind donations are not accounted for in the Statement of Financial
Activities. The act of volunteering to work in MSF’s humanitarian projects
is not recorded in the accounts. This contribution represents one of thebases of the MSF Charter and principles.

1.14 EXPENDITURE
Expenses are allocated according to the full cost method. The principleof the full cost method is to collate under each expense category not only
the direct costs that are specifically associated with it (direct allowablecosts), but also an apportionment of the indirect costs (overheads).
Therefore, all expenditure categories include salaries, direct costs andallocated overheads (e.g. building costs and depreciation).

18

Notes – Significant accounting policies

Some MSF entities use forward foreign exchange contracts to hedge
the exposure to foreign exchange risks arising from significant internaltransfers denominated in a different currency to the one in which theexpenditure will be incurred.

Interest rate risk
MSF has no significant long-term loans.

Credit risk

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

1.16 EMPLOYEE BENEFITSThe nature of pension plans for headquarters and international
employees depends on the normal custom for the contracting countryof the employee. Pension obligations are usually covered by a defined
contribution plan with an independent organisation. Contributions
to a defined contribution plan are recognised as an expense in theStatement of Financial Activities in the year in which they are incurred.
In the case of defined benefit plans, MSF has initiated a process
in order to evaluate the potential liabilities based on an actuarial
method compliant with IAS 19. As of 31 December 2013, there
is no homogenous approach within the movement. Some entities
have judged that the impact of accounting for long term employee
benefits in accordance with IAS 19 would be immaterial and accordingly
did not account for it. Other entities calculated and accounted for thecorresponding liability, since it was deemed material. MSF plans tohave a coordinated approach for the coming years. At this stage,
MSF assumes that the financial impact is unlikely to be significant
due to the high staff turnover and low average age of the members.

INTERNATIONAL financial report 2013

2 Notes to the Statement of financial position
2.1 Intangible assets
2012

Additions

Disposals

Foreignexchange
gain / loss

Intangible assets – gross value

20,9804,267-1,755-232

252

23,512

Depreciation-15,031-2,135

976

206

-220

-16,204

Intangible assets

5,949

2,132

-778

-26

32

7,308

Other
movements

Mainly consisting of software and licences.

2.2 Property, plant and equipment

Other
movements

In thousands of e

2013

2012

Additions

Disposals

Foreignexchange
gain / loss

Land

8,363

892

-831

-24

0

8,400

Buildings

30,372

6,444-5,186-114-559

30,957

Fixtures

9,066

1,995

-127

-205

746

11,476

Furniture

6,263

451

-127

-259

5

6,333

Computers

12,986

1,567

-707

-297

-237

13,313

Machinery and equipment

7,376

409

-225

-98

6

7,467

Other tangible assets

3,863

2,873

-4,341

-40

-36

2,318

Property, plant andequipment – gross value

78,28914,631-11,544-1,038-74

80,264

Depreciation-40,042-3,746

1,448

620

205

-41,514

Property, plantand equipment

38,247

10,885-10,096-417

131

38,750Mainly consisting of the head offices of some entities.

In thousands of e

2013

Finance leases
At 31 December 2013, the net value of capitalised leased assets stands at 299 thousand euros, and of capitalised lease obligations at 602
thousand euros (2012: 291 thousand and 893 thousand euros, respectively). The total reimbursments for the current year amountto 343 thousand euros, and the rent expenses to 365 thousand euros (2012: 314 thousand and 340 thousand euros, respectively).

2.3 Financial assets
Financial assets consist primarily of loans, investments and other financial assets such as deposits.
They are intended to be held for more than one year.

In thousands of e

Gross value

Provision

2013

2012

Long - term investments

12,6060

12,606

9,656

Other financial assets

3,067

0

3,067

3,562

Financial assets

15,6730

15,673

13,218< 1 year> 1 year and< 5 years> 5 years

2013

1,768

12,296

1,609

15,673In thousands of e

Their breakdown by maturity date is as follows:

Financial assets

NOTES – Statement of Financial Position19

Médecins Sans Frontières

2.4 Inventories
Medical and non-medical relief goods
Other inventories
Inventories

2.5 Grants receivable

In thousands of e

Gross value

Provision

2013

2012

27,257-764

26,49332,997

840

-27

813

709

28,097-791

27,30633,705In thousands of e

Gross value

Provision

2013

2012

Grants receivable from private donors

1,994

0

1,994

6,393

Grants receivable from public institutions

16,492-112

16,38013,651ECHO and EU institutions

9,470

-112

9,358

7,654

EU European governments

1,509

–

1,509

2,871

244

–

244

364

5,218

–

5,218

2,723

50

–

50

37

18,486-112

18,37420,044

Non - EU European governments
Other governments
UN institutions
Grants receivable
All of these grants are expected to be received within the following year.

2.6 Contributions receivable
At 31 December 2013, the outstanding commitment represents 20,874 thousand euros (2012: 18,091 thousand euros)
and is expected 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 2013, the outstanding
commitment amounts to 10,873 thousand euros (2012: 10,908 thousand euros) and is expected to be received within the following year.

2.8 Other assets
Other assets of 9,922 thousand euros (2012: 8,366 thousand euros) include mainly prepaid expenses.
Their breakdown by maturity date is as follows:
In thousands of e

Other assets< 1 year> 1 year and< 5 years> 5 years

2013

9,922

0

0

9,922

2.9 Cash and cash equivalents
2013

2012

Short - term deposits

273,052

260,810

Cash at headquarters

300,851

248,954

Cash in the field

42,373

41,660616,276

551,425

Cash and cash equivalents

20

In thousands of e

NOTES – Statement of Financial Position

INTERNATIONAL financial report 20132.10 Provisions
The following table shows the changes in provisions over the year:

Provisions

2012

Additional
provisions

5,225

2,554

Amounts used

Unusedamounts
reversed

Foreignexchange
gain / loss

Other
movements-1,202

-220

-50

0

In thousands of e

2013
6,306

852 thousand euros of the provisions come from tax assessments received relating to remuneration of international staff (2012: 246 thousand euros).
Provisions from staff retirement plans amount to 2,079 thousand euros (2012: 1,981 thousand euros). The remaining 3,375 thousand euros ofprovisions cover various risks for which MSF has a constructive obligation (2012: 1,367 thousand euros).

2.11 Financial debts
The breakdown of financial debts by maturity date is as follows:

In thousands of e

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

2013

2012

Borrowings and loans

33

0

0

33

51

Capitalised lease obligation

333

268

0

602

893

Financial debts

366

268

0

635

944

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:

2013

2012

Accounts payable and accruals

39,85440,578

Employee benefits

24,40821,790Accrued taxes

5,764

5,014

Public institutional grants payable

240

150

Private grants payable

134

498

9,947

12,52380,34780,553

Other liabilities
Accounts payable and accrued expenses

The breakdown by maturity date is as follows:
Accounts payable and accrued expenses

2.13 Deferred income

In thousands of e

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

2013

77,12003,22780,347In thousands of e

2013

2012

Unspent donor - designated / restricted funds

27,677

6,296

Deferred income on private grants

7,622

2,742

Deferred income on public institutional grants

5,727

2,958

Gross value of investment subsidies

1,889

1,669

894

892

43,80914,556

Other deferred income
Deferred income

NOTES – Statement of Financial Position21

Médecins Sans Frontières
2.13 Deferred income (Continued)
The breakdown of deferred income by maturity date is as follows:

Deferred income

In thousands of e

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

2013

34,5899,138

83

43,809The cumulative unspent donor-designated funds will be strictly spent in accordance withthe donors’ desire (e.g. specific countries or types of interventions) as the need arises.
The following schedule shows their year - end position:

Spentin 2013

Foreignexchange
gain / loss

Other
movements

In thousands of e

2012

Raisedin 2013

Algeria

19

–

–

–

–

19

Angola

5

–

–

–

–

5

Bangladesh

–

10

–

–

–

10

Central African Republic

–

1

–

–

–

1

Guatemala

1

–

-1

–

–

–

Haiti

6

–

–

–

–

6

Iran

63

–

–

–

–

63

Jordan

31

–

–

-1

–

30

Lebanon

–

79

–

–

–

79

Myanmar

–

1

–

–

–

1

Pakistan

2

–

–

–

–

2

Peru

34

–

–

–

–

34

Philippines–

15,249

-122

-407

659

15,378South Africa

–

624

–

-15

–

610

South Sudan

1

3

-1

–

–

2

Sudan

2

1

–

–

–

3

Syria

–

3,448

–

-27

75

3,496

United States

6

–

-6

–

–

–

Yemen

2

–

-2

–

–

–

220

–

-220

–

–

–

Other countries or restrictions

5,902

3,540

-1,057

-299

-150

7,938

Unspent donor - designated  / restricted funds

6,296

22,955-1,410-749

585

27,677

Zimbabwe

2013

Other countries or restrictions are either not country-specific, or represent the countries for which restricted funds of fewer than one thousand euros
remain unspent. They mainly include: 4,492 thousand euros (3,421 thousand for 2012) of Charitable Gift Annuity Trusts in MSF USA. A Charitable
Gift Annuity Trust is a type of donation that is restricted in time by the donor and thus treated as deferred income. The donation will be recognised asincome in MSF accounts upon maturity of the trust.

2.14 Retained earnings and equities
MSF’s retained earnings have been built up over the years by surpluses of income over expenses. At 31 December 2013, the available portion(excluding permanently restricted funds and capital for foundations) represents 7.9 months of activity (2012: 7.6 months). The purpose of maintaining
retained earnings is to meet the following needs:– working capital needs over the course of the year, as fundraising traditionally has seasonal peaks while expenditure is relatively constant;– speedy operational response to humanitarian needs that will be funded by forthcoming public fundraising campaigns and/or by public institutional funding;– future major humanitarian emergencies for which sufficient funding cannot be obtained;– the sustainability of long-term programmes (e.g. antiretroviral treatment programmes); or– a sudden drop in private and / or public institutional funding that cannot be matched in the short term by a reduction in expenditure.

22

NOTES – Statement of Financial Position

INTERNATIONAL financial report 2013

3 Notes to the Statement of Financial Activities
3.1 Income
3.1.1 Private income
In thousands of e

Income from individuals includes:

2013

2012

Donations

679,289

654,340

Legacies and bequests

107,719

95,380185

152787,194

749,872

Membership fees
Income from individuals

In thousands of e

Income from private institutions comes from the following sources:

2013

2012

Companies

47,27235,052Trusts and foundations

37,30725,483Lottery and special events

23,404

20,195

820

1,275

3,711

7,036

112,51389,041

Joint appeals
Other private institutions
Income 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 geographic origin:

In thousands of e

2013

2012

ECHO and EU institutions

30,62233,228EU governments

35,92030,606

Non-EU European governments

14,713

11,388American governments

3,760

4,593

Other governments or public institutionss

7,911

2,850

41

3

92,96882,668UN institutions
Public institutional income

3.1.3 Other income

In thousands of e

2013

2012

5,642

7,203

866

1,692

Equipment and services sold to other organisations

3,359

1,670

Other revenues

5,995

5,500

Other income

15,861

16,065Interest / investment income
Merchandising

3.1.4 LEGACIES AND BEQUESTS
The total value of legacies and bequests expected at year-end but not yet received is 52,936 thousand euros (34,072 thousand for 2012), plus
6,141 thousand euros pending acceptance (38,001 thousand for 2012). As described in Note 1.13, the accounting policy of the organisationis that unrestricted legacies and bequests are not recognised as income in the Statement of Financial Activities until realised in cash.

NOTES – Statement of Financial Activities

23

Médecins Sans Frontières

3.1.5 IN-KIND DONATIONS AND SERVICES
The total value of the goods received in 2013 is approximately 9,296 thousand euros: 7,024 thousand euros received in the field and 2,272 thousand
euros received at headquarters (2012: 6,058 thousand and 2,630 thousand, respectively). The majority of the donations received in the field relate
to drugs and medical equipment and, at headquarters, to consultancies and travel miles. As described in Note 1.13, the accounting policy of theorganisation is that in-kind donations and services are not recognised as income in the Statement of Financial Activities.

3.2 Expenditure
3.2.1 Functional Expenses
Social mission
Programmes

Témoignage /awarenessraising

Other
humanitarian
activities

Personnel costs

326,217

79,43814,827

119420,600

Travel and transportation

94,028

7,540

1,114

558

103,240

Medical and nutrition

110,260

248

47

912

111,467

Logistics and sanitation

39,766

612

–

155

40,533

Professional services

7,355

5,714

2,443

10

15,521

Communications

7,640

1,410

1,655

4

10,709Publications

–

271

2,938

27

3,236

Promotional expenses

–

361

4,276

–

4,637

Office expenses

18,427

10,7422,395

37

31,601

Taxes

1,034

252

11

12

1,309

Private grants

Nature of expenses

Total social
mission

3,048

47

4

5,034

8,133

Public institutional grants

430

277

–

–

707

Financial expenses

975

91

7

–

1,073

Depreciation

–

3,087

624

17

3,728

Others6,181-1,283

-98

2,446

7,246

Total

615,362

108,80730,243

9,329

763,741

Other expenses

SOCIAL MISSION AND
OTHER EXPENSES TOTAL
2013
2012

Fundraising

Management
and generaladministration

Income tax

Total otherexpenses

Personnel costs

27,54436,312–

63,855484,455

480,809

Travel and transportation

1,803

2,667

–

4,469

107,709109,831

5

1

–

6

111,473

108,900

Nature of expenses

Medical and nutrition
Logistics and sanitation

6

–

–

6

40,53935,420Professional services

13,805

5,334–

19,13834,65932,525

Communications

13,214893–

14,107

24,81627,231

Publications

16,867930–

17,797

21,033

20,981

Promotional expenses

50,337499–

50,83655,47350,267

Office expenses

4,807

5,178

–

9,985

41,58643,869

Taxes

46

587

12

645

1,954

2,235

Private grants

13

221

–

234

8,141

15,481

Public institutional grants

–

–

–

–

707

308

1,963

1,329

–

3,292

4,365

4,040

Depreciation

934

1,570

–

2,504

6,232

7,980

Others

302

1,583

–

1,885

9,131

4,060

Total

131,646

57,101

12

188,759

952,500

943,937

Financial expenses

24

In thousands of e

Headquarters
programme
supportNOTES – Statement of Financial Activities

INTERNATIONAL financial report 2013

3.2.2 PROGRAMME EXPENSES BY NATURE AND CONTINENT
In thousands of e

AfricaAmerica

Asia

EuropeOceania

Unallocated

2013

2012

Locally hired staff

127,906

22,92644,695

3,884

1,317

-29

200,698

205,227

International staff

88,213

8,244

40,438

1,670

1,782

3,421

143,767

144,204

Operational running expenses

18,859

1,201

6,575

638

382

420

28,07629,178

Medical and nutrition

57,7585,713

43,339

2,683

332

435

110,260

107,928

Logistics and sanitation

19,466

3,324

16,664

206

90

16

39,76634,871

Transport, freight and storage

52,9491,686

16,987

342

469

550

72,98576,405Training and local support

4,019

75

666

49

21

23

4,853

11,571

Consultants and field support

7,168

280

2,251

199

35

217

10,151

8,962

31

–

-23

–

–

402

410

233

2,726

644

792

88

13

134

4,396

818

379,065

44,093

172,407

9,759

4,441

6,291

615,362

619,396

Private and public institutional grants
OthersProgrammes

The geographic divisions noted above include the following regions:– Africa comprises the regions both north and south of the Sahara.
– America includes North, Central and South America.
– Asia includes the Caucasus and the Middle East, as well as Central, South and East Asia.

3.2.3 HEADQUARTERS PROGRAMME SUPPORTHeadquarters programme support relates to expenses incurred at headquarters in order to carry out MSF humanitarian operations(e.g. project design, monitoring and evaluation, recruitment of international staff, activities designed to improve the quality andeffectiveness of MSF operations).

3.2.4 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 bears witness and speaks out about the plight of the populations it serves
through mobilisation of the international community and by communicating publicly in order to inform, put pressure on
responsible actors, and stimulate action.
MSF’s Access Campaign is made up of a team of medical, legal, policy and communication specialists. It pushes to lower the prices ofexisting drugs, vaccines and diagnostic 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 the treatment they need.

In thousands of e

2013

2012

Access Campaign

3,995

4,879

Other témoignage campaigns and expenses

26,24826,800Témoignage / awareness - raising

30,24331,678NOTES – Statement of Financial Activities

25

Médecins Sans Frontières

3.2.5 OTHER HUMANITARIAN ACTIVITIESOther 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 Diseases initiative (see Note 5.1.2).

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

3.2.7 MANAGEMENT AND GENERAL ADMINISTRATIONManagement and general administration expenses consist primarily of expenses associated with executive management,
headquarters financial and human resources management, internal communication and the associative life of the organisation.

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

3.2.9 NET EXCHANGE GAINS / LOSSES UNREALISED AND REALISEDThe net exchange gains / losses represent the gains / losses generated from foreign currency transactions entered into during the yearby the various offices. The exchange rate fluctuations that had the largest impact on the Statement of Financial Activities relate to the
US dollar (USD), Norwegian krona (NOK), Swiss franc (CHF), and Japanese yen (JPY), and Australian dollar (AUD).

26

NOTES – Statement of Financial Activities

INTERNATIONAL financial report 2013

4 Ratios and Sectorial information
4.1 Ratios
4.1.1 Operational ratios

2013

2012

Operations

76.0 %

76.6 %

Témoignage / awareness - raising

3.2 %

3.4 %

Other humanitarian activities

1.0 %

0.8 %

Social mission

80.2%

80.8%

Fundraising

13.8 %

13.2 %

Management and general administration

6.0 %

6.0 %

–

–

19.8 %

19.2 %

100.0 %

100.0 %

Income tax
Other expenses
Expenditure

4.1.2 Financial independence
Private income

89.2 %

89.5 %

Public institutional income

9.2 %

8.8 %

Other income

1.6 %

1.7 %

100.0 %

100.0 %

IncomeAs part of our effort to guarantee independence and strengthen our link with home societies, we have striven to maintain a high level of private
income. Funds coming from non-public-institutional sources represented 90.8% of MSF total income in 2013 (2012: 91.2%). More than 5.0 million(2012: 4.6 million) individual donors and private funders worldwide made this possible.

4.2 Income
4.2.1 Private and other income by office

In thousands of e

Australia

Austria

BelgiumBrazilCanadaCzech
Republic

Denmark

FranceDonations

37,916

17,532

22,88814,98023,131

1,606

8,941

57,696

Legacies and bequests

2,822

2,685

9,092

–

2,630

–

2,991

8,087

5

3

8

1

10

–

–

24

40,743

20,22031,98814,981

25,771

1,606

11,93165,807

7,036

2,326

4,426

7

254

_

724

1,559

271

–

–

–

898

–

840

76

Joint appeals

–

–

–

–

–

–

820

–

Lottery and special events

–

–

–

–

–

–

259

–

Other private institutions

–

–

47

-135

–

–

297

82

7,308

2,326

4,472

-129

1,153

–

2,941

1,716

48,05022,546

36,46014,852

26,924

1,606

14,872

67,523

336

44

878

514

75

1

7

839

Merchandising

–

–

–

–

–

6

18

610

Equipment and services
sold to other organisations

–

–

2,029

–

–

–

–

1,329

Other revenues

39

37

674

–

21

–

245

2,274

Other income

375

81

3,582

514

96

7

269

5,052

Membership fees
Income from individuals
Companies
Trusts and foundations

Donations from private
institutions
Private income
Interest / investment income

NOTES – Ratios and Sectorial information27

Médecins Sans Frontières

4.2.1 Private and other income by office (continued)
In thousands of eGermany

GreeceHollandHong Kong

Ireland

Italy

Japan

Luxembourg

Donations

68,2372,606

35,982

24,690380

36,68438,015

3,583

Legacies and bequests

6,235

151

6,667

828

133

6,581

2,561

1,223

71

1

4

1

–

4

3

1

74,542

2,758

42,65325,519513

43,26940,5794,807

Membership fees
Income from individuals

611

241

1,262

1,490

52

3,672

3,630

204

1,922

20

799

431

150

98

–

186

–

–

–

–

–

–

–

–

Lottery and special events

1,560

–

13,755

891

536

120

–

–

Other private institutions

1,299

–

1,153

33

–

31

393

106

Donations from private institutions

5,393

261

16,970

2,845

738

3,921

4,023

497

Private income

79,935

3,019

59,62328,363

1,251

47,19044,602

5,303

115

2

1,371

1

–

173

1

4

Merchandising

–

–

–

1

–

63

–

1

Equipment and services
sold to other organisations

_

_

_

_

_

_

_

_

Other revenues

556

83

326

–

–

9

8

13

Other income

671

85

1,697

2

–

245

9

18

Companies
Trusts and foundations
Joint appeals

Interest / investment income

In thousands of e

NorwaySouth
AfricaSpain

Sweden Switzerland

Donations

23,433

1,082

58,891

28,946

Legacies and bequests

2,956

–

3,085

9,557

5

3

21

26,394

1,085

1,566
766

Joint appeals

UnitedKingdom

UnitedStates2013

40,74014,721

116,611679,289

8,231

9,872

21,334

107,719

7

13

–

–

185

61,99738,50948,984

24,593

137,945787,194

–

3,818

3,755

1,764

2,060

6,813

47,272

–

633

4,303

15,296

3,536

7,081

37,307

–

–

–

–

–

–

–

820

Lottery and special events

44

–

–

–

–

6,239

–

23,404

Other private institutions

24

–

–

–

381

–

–

3,711

Donations from private institutions

2,400

–

4,451

8,059

17,441

11,835

13,894

112,513

Private income

28,794

1,085

66,44846,56866,42536,428151,839899,707

540

18

85

90

78

16

453

5,642

Merchandising

4

–

161

1

3

–

–

866

Equipment and services
sold to other organisations

_

_

_

_

–

_

_

3,359

Other revenues

51

–

378

45

594

5

637

5,995

Other income

594

19

625

136

675

21

1,090

15,861

Membership fees
Income from individuals
Companies
Trusts and foundations

Interest / investment income

28

NOTES – Ratios and Sectorial information

INTERNATIONAL financial report 2013

4.2.2 Public institutional income
In thousands of e

2013

2012

30,401

32,134

221

697

–

397

30,62233,228

6,044

5,206

287

276

Denmark

5,937

3,580

France120

120Germany

3,405

3,787

Ireland

1,355

909

–

27

Luxembourg

1,323

1,041

Spain

1,267

1,753

Sweden15,141

13,240

United Kingdom

1,039

668

EU governments

35,92030,606

Norway

9,377

8,554

Switzerland

5,336

2,834

14,713

11,388Canada

3,760

4,593

North American governments

3,760

4,593

801

–

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

Belgium
Czech Republic

Italy

Non-EU European governments

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

4,459

–

Other governments or public institutions

2,651

2,850

Other governments or public institutions

7,911

2,850

World Health Organization ( WHO)

34–

World Food Programme (WFP)

724

Office for Project Services ( OPS )

–

-21

41

3

92,96882,668UN institutions
Public institutional income

NOTES – Ratios and Sectorial information29

Médecins Sans Frontières
4.3 Programmes
Programme expenses by nature, and funding of programmes.

Expenses
2013

2012

Locally hired staff

200,698

205,227

International staff

143,767

144,204

Operational running expenses

28,07629,178

Medical and nutrition

110,260

107,928

Logistics and sanitation

39,76634,871

Training and local support

4,853

11,571

Transport, freight and storage

72,98576,405

Consultants and field support

10,151

8,962

410

233

4,396

818

Programmes

615,362

619,396

Indirect supply costs

15,84011,403

Field-related expenses

631,202630,799

Private and public institutional grants
OthersFunding

In thousands of e

2013

2012

543,350

551,728

29,37031,128EU 50/50 cofinancing

-249

–

EU European Development Fund

207

697

–

389

29,32832,214

5,212

4,638

Private and other income
Humanitarian Aid Office of the European Commission (ECHO)EU others
ECHO and EU institutions

AGCD – Belgium
Governments – Belgium

49–

Municipalities and regional councils – Belgium

447

266

Ministry of Foreign Affairs (MFA) – Czech Republic

160

266

Governments – Czech Republic

116

–

4,890

3,284

Municipalities and regional councils – France

120

120

Ministry of Foreign Affairs ( MFA ) – Germany

3,405

3,787

Irish Aid ( DCI ) – Ireland

1,355

884

Danish Agency for Development Assistance ( DANIDA )–27

Ministry of Foreign Affairs ( MAE ) – Luxembourg

945

920

Governments – Spain

797

1,459

Municipalities and regional councils – Spain

366

294

14,76912,671971

624

33,60329,240Governments – Italy

Swedish International Development Cooperation Agency ( SIDA )Department for International Development ( DFID ) – UK
EU governments

30

In thousands of e

NOTES – Ratios and Sectorial information

INTERNATIONAL financial report 2013
Funding ( continued )In thousands of e

2013

2012

Ministry of Foreign Affairs ( MFA ) – Norway

6,934

6,735

Norwegian Agency for Development Cooperation ( NORAD )

2,344

1,542

Swiss Agency for Development and Cooperation (SDC)

3,411

1,750

773

649

13,461

10,676

Canadian International Development Agency ( CIDA )

3,507

4,340

North American governments

3,507

4,340

801

–

International Drug Purchase Facility (UNITAID)

4,459

–

Other governments or public institutions

2,651

2,598

World Health Organization ( WHO )34–

World Food Programme (WFP)

724

Office for Project Services ( OPS )

–

-21

41

3

87,851

79,072

Municipalities and regional councils – Switzerland
Non - EU European governments

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

UN institutions

Public institutional income

Programmes relate to the aid projects undertaken by MSF and include the direct expenses incurred in the different countries of intervention.
Indirect supply costs represent the costs dedicated to the projects and associated with the delivery of emergency relief supplies.
615,362 thousand euros were spent in direct connection with the projects (2012: 619,396 thousand euros). The indirect supply costsof the logistics satellites stood at 15,840 thousand euros (2012: 11,403 thousand euros).
These expenses were funded by 87,851 thousand euros from public institutional bodies (2012: 79,072 thousand), the balance being
funded by unrestricted and restricted private funds.
The difference of 5,116 thousand euros between public institutional income as stated in the Statement of Financial Activities (Note 4.2.2)
and the amount mentioned above represents the funding of expenses and activities incurred or undertaken at headquarters level(2012: 3,597 thousand euros).
29,910 locally hired staff and 2,629 international staff worked directly with the projects (2012: 29,229 locally hired staff and
2,592 International staff) as explained in note 5.3.2.
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 intervention because the emergency nature of MSF’s action means that year to year comparisonby country / region of intervention is of limited value.

NOTES – Ratios and Sectorial information31

Médecins Sans Frontières

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

2013

2012

ECHO and EU institutions

300

342

EU European governments

1,685

5,436

American governments

4,643

–

Other governments

8,108

–

5

–

14,741

5,778

UN institutions
Remaining commitment amount to spend

5.1.2 Other commitments

In thousands of e

2013

2012

965

846

Rental contracts for office buildings

8,833

9,010

Other off-balance sheet commitments given

7,606

368

–

2,000

4,000

5,123

21,403

17,347

Guarantees given

Warranty to secure debt
DNDi
Other balance-sheet commitments given

MSF participated in the establishment of the Drugs for Neglected Diseases initiative (DNDi) with six other organisations:five public sector institutions – the Oswaldo Cruz Foundation from Brazil, the Indian Council for Medical Research, the Kenya
Medical Research Institute , the Ministry of Health of Malaysia and France’s Pasteur Institute – and one international researchorganisation, the Special Programme for Research and Training in Tropical Diseases (TDR), which is a permanent observer tothe initiative.
DNDi became a legal entity in July 2003 and MSF was one of the founding partners. MSF’s objective in its involvement in
the creation of DNDi was to help create a research and development initiative for neglected diseases, which in time would
be self-financing and in a position to work independently of MSF. Accordingly, MSF committed itself to be involved intiallyfor five years. A subsquent period of support was agreed until 2014. In 2013 the IGA decided to continue the support andcommitment towards DNDi at the level of 4 million euros per year until 2018.

5.2 Subsequent events
There are no subsequent events to report.

32

NOTES – Other information

INTERNATIONAL financial report 2013

5.3 Staff figures
5.3.1 International Departures to the field
2013

2012

Medical pool

1,593

1,548

Nurse and other paramedical pool

1,892

1,785

Non-medical pool

2,714

2,622

International departures ( full year )

6,199

5,955

First-time departures ( full year )

1,437

1,500

5.3.2 Positions in the fieldIn full-time equivalents

2013

2012

Locally hired staff

29,91029,229International staff

2,629

2,592

Field positions

32,53931,8205.3.3 Positions AT headquarters
In full-time equivalents

2013

2012

Social mission

1,389

1,318

Fundraising

542

495

Management and general administration

563

513

Employees

2,493

2,326

Social mission

29

28

Fundraising

25

26

Management and general administration

25

22

Volunteers

8076

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

NOTES – Other information33

Médecins Sans Frontières

5.3.4 Headquarters remuneration 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 the cost of living in the countries where the entities are established.

Highest gross salary by entity

For the position of:

MSF Australia

157,432

Australian dollars

General Director

MSF Austria

65,203euros

General Director

MSF Belgium

89,632euros

General Director

MSF Brazil

165,893

Brazilian real

General Director

MSF Canada

135,844

Canadian dollar

General Director

MSF Czech Republic

741,356

Czech koruna

General Director

MSF Denmark

805,200

Danish krone

General Director

MSF EUP53,338euros

General Director

MSF Epicentre

83,960euros

General Director

Foundation MSF

57,432euros

General Director

MSF France

81,002euros

President

MSF Germany

82,498euros

General Director

MSF Greece

42,524euros

General Director

MSF Holland

108,825

euros

General Director

MSF Hong Kong

649,752

Hong Kong dollars

General Director

MSF International

105,103euros

International President

MSF Ireland

78,036

euros

Office Manager

MSF Italy

62,534euros

General Director

MSF Japan

14,160,000

Japanese yen

General Director

MSF Logistique

66,328euros

General Director

MSF Luxembourg

55,813euros

General Director

MSF Supply

77,417

euros

General Director

MSF Norway

730,157

Norwegian krone

General Director

MSF South Africa

563,664

South African rand

General Director

MSF Spain

69,866euros

President

MSF Sweden

577,631

Swedish krona

General Director

MSF Switzerland

134,724

Swiss francs

General Director

MSF UK

61,857

pounds sterling

General Director

MSF USA

147,340

US dollars

General Director

Additional remuneration of EUR 40,761 (CHF 50,038) was paid to equalise the after tax remuneration of the International President
who remains a tax resident in Canada (Canadian income tax rates are significantly higher than Swiss income tax rates). The additional
remuneration relates only to the difference between Canadian income tax and Swiss income tax and provides the International
President with the same after tax salary as if the position holder was tax resident in Switzerland.

34

NOTES – Other information

INTERNATIONAL financial report 2013

Lowest gross salary by entity

For the position of:

MSF Australia

45,699Australian dollars

Service Centre Representative

MSF Austria

25,200euros

Fundraising Officer

MSF Belgium

29,998euros

Face 2 Face Dialoguers

MSF Brazil

30,134

Brazilian real

Assistant

MSF Canada

37,067

Canadian dollar

Receptionist

MSF Czech Republic

348,300

Czech koruna

Assistant

MSF Denmark

260,856

Danish krone

Receptionist

MSF EUP35,645euros

Production Assistant

MSF Epicentre

33,125euros

Secretary

Fondation MSF

57,432euros

General Director

MSF France

24,154euros

Receptionist

MSF Germany

28,847

euros

Assistant

MSF Greece

13,583euros

Facilities Officer

MSF Holland

22,563euros

Receptionist

MSF Hong Kong

161,460

Hong Kong dollars

Assistant

MSF International

62,346

euros

Assistant

MSF Ireland

26,882

euros

Officer

MSF Italy

21,350euros

Secretary

MSF Japan

3,552,000

Japanese yen

Assistant

MSF Logistique

20,826euros

Receptionist

MSF Luxembourg

26,222

euros

House Keeper

MSF Supply

26,653euros

Warehouse Assistant

MSF Norway

256,871

Norwegian krone

Face 2 Face Dialoguers

MSF South Africa

70,678South African rand

Assistant

MSF Spain

22,293euros

Fundraiser

MSF Sweden

258,516

Swedish krona

Assistant

MSF Switzerland

66,060Swiss francs

Receptionist

MSF UK

23,143pounds sterling

Assistant

MSF USA

45,200

US dollars

Administrative Assistant

NOTES – Other information

35

© Yann Libessart/MSF

A paediatric consultation in Yida refugee camp, Unity State, where MSF has been working since 2011.

Finances bycountryfinancial report 2013

Afghanistan

Armenia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

6,044

Locally hired staff

859

International staff

4,285International staff

675

Operational running expenses

107

Operational running expenses

721

Medical and nutrition

3,853

Medical and nutrition

363

Logistics and sanitation

1,367

Logistics and sanitation

10

Training and local support

12

Training and local support

58

Transport, freight and storage

1,661

Transport, freight and storage

181

Consultants and field support

519

Consultants and field support

12

Private and public institutional grants-

Others240

Private and public institutional grants-

Others2

Programmes

18,748Programmes

Indirect supply costs

1,141

Indirect supply costs

Field-related expenses

19,889Field-related expenses

FUNDING

2,221
35
2,256

FUNDINGIn thousands of e

Private and other income

19,889In thousands of e

Private and other income

2,256

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments--

UN institutions

UN institutions
1

Public institutional income
Funding of field-related costs

19,889Staff information

Public institutional income
Funding of field-related costs

2,256

Staff information
In full-time equivalents

International staff

1

84

In full-time equivalents

International staff

13

National staff

1,442

National staff

85

Field positions

1,526

Field positions

98

FINANCES By Country37

Médecins Sans Frontières

Bangladesh

Burkina Faso

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,227

Locally hired staff

346

International staff

963

International staff

328

Operational running expenses

143

Operational running expenses

66

Medical and nutrition

642

Medical and nutrition

53

Logistics and sanitation

20

Logistics and sanitation-2

Training and local support

1

Training and local support

6

Transport, freight and storage

147

Transport, freight and storage

94

Consultants and field support

13

Consultants and field support

4

Private and public institutional grants-

Private and public institutional grants-

Others6

Others2

Programmes
Indirect supply costs
Field-related expenses

3,163
14
3,177

Programmes
Indirect supply costs

7

Field-related expenses

904

FUNDINGFUNDINGIn thousands of e

Private and other income

897

2,277

Humanitarian Aid Office of the European
Commission (ECHO)900

ECHO and EU institutions

900

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income

900

Funding of field-related costs

3,177

In thousands of e

Private and other income

904

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

904

Staff information
In full-time equivalents

Staff information
In full-time equivalents

38

International staff

18

National staff

293

Field positions

311

FINANCES By Country

International staff

8

National staff

84

Field positions

91

financial report 2013

BurundiCambodia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,349

Locally hired staff

579

International staff

1,140International staff

905

Operational running expenses

204

Operational running expenses

140

Medical and nutrition

396

Medical and nutrition

459

Logistics and sanitation

156

Logistics and sanitation

47

Training and local support

24

Training and local support

27

Transport, freight and storage

312

Transport, freight and storage

252

Consultants and field support

81

Consultants and field support

30

Private and public institutional grants
OthersProgrammes

59
3,721

Private and public institutional grants
Others20

Programmes

Indirect supply costs

129

Indirect supply costs

Field-related expenses

3,850

Field-related expenses

FUNDING

-

2,460
50
2,509

FUNDINGIn thousands of e

Private and other income
ECHO and EU institutions

3,802
-

Governments – Belgium

49

EU governments

49

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

In thousands of e

Private and other income
ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

49
Funding of field-related costs

Funding of field-related costs

1

Public institutional income
Public institutional income

2,509

2,509

3,850

Staff information

Staff information

In full-time equivalents
In full-time equivalents

International staff

24

National staff

209

Field positions

233

International staff

15

National staff

144

Field positions

159

FINANCES By Country

39

Médecins Sans Frontières

Central African
Republic

Cameroon
EXPENSES
In thousands of e

EXPENSES

Locally hired staff

709

International staff

567

Operational running expenses

159

Medical and nutrition

278

Logistics and sanitation

47

Training and local support

17

Transport, freight and storage

172

Consultants and field support

87

Transport, freight and storage

5,482

Private and public institutional grants-

Consultants and field support

208

Others2

Private and public institutional grants

Programmes
Indirect supply costs
Field-related expenses

2,037
21
2,058

In thousands of e

Locally hired staff

5,220International staff

6,368

Operational running expenses

1,419

Medical and nutrition

5,787

Logistics and sanitation

1,285

Training and local support

27-

Others190

Programmes

25,987

Indirect supply costs

1,579

Field-related expenses

27,566FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

2,058

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

2,058

Staff information
In full-time equivalents

Private and other income

18,173

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

4,313
4,313

Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Irish Aid (DCI) – Ireland
Swedish International Development Cooperation
Agency (SIDA)
EU governments

19
900
75
1,123
2,117

Ministry of Foreign Affairs (MFA) – Norway
Norwegian Agency for Development Cooperation(NORAD)
Non-EU European governments

1,281
640
1,921

Canadian International Development Agency (CIDA)
North American governments

1,041
1,041

Other governments-

UN institutions-

International staff

8

National staff

71

Public institutional income

9,393

Field positions

79

Funding of field-related costs

27,566

Staff information
In full-time equivalents

International staff

40

FINANCES By Country

124

National staff

1,508

Field positions

1,631

financial report 2013

Chad

Colombia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

5,337

Locally hired staff

3,140International staff

5,413International staff

1,292

Operational running expenses

1,069

Operational running expenses

288

Medical and nutrition

2,424

Medical and nutrition

341

Logistics and sanitation

1,565

Logistics and sanitation

38

Training and local support

18

Transport, freight and storage

344

Consultants and field support

78

Training and local support

48

Transport, freight and storage

4,011

Consultants and field support

166

Private and public institutional grants-

Others15

Programmes

20,048Indirect supply costs

338

Field-related expenses

20,387

FUNDINGIn thousands of e

Private and other income

Private and public institutional grants-

Others4

Programmes

5,544

Indirect supply costs

7

Field-related expenses

5,551

FUNDINGIn thousands of e

15,844
Private and other income

5,546

Humanitarian Aid Office of the European
Commission (ECHO)

1,081

Danish Agency for Development Assistance (DANIDA)

5ECHO and EU institutions

1,081

ECHO and EU institutions

5

EU governments-

Non-EU European governments-

North American governments-

Danish Agency for Development Assistance (DANIDA)

510

Ministry of Foreign Affairs (MFA) – Germany

300

Irish Aid (DCI) – Ireland
Swedish International Development
Cooperation Agency (SIDA)

465
1,360

Other governments-

EU governments

2,635

UN institutions-

Public institutional income

5

Swiss Agency for Development and Cooperation
Department (DDC)
Municipalities and regional councils – Switzerland

731

Non-EU European governments

827

North American governments-

Other governments-

UN institutions-

96
Funding of field-related costs

5,551

Staff information
In full-time equivalents

Public institutional income

4,542International staff

28

Funding of field-related costs

20,387National staff

153

Field positions

180

Staff information
In full-time equivalents

International staff

90

National staff

949

Field positions

1,039

FINANCES By Country41

Médecins Sans Frontières

Congo

Côte d’Ivoire

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

552

Locally hired staff

445

International staff

333

International staff

435

Operational running expenses

74

Operational running expenses

80

Medical and nutrition

224

Medical and nutrition

18

Logistics and sanitation

43

Logistics and sanitation

54

Training and local support

2

Training and local support-4

Transport, freight and storage
Consultants and field support

182
14

Private and public institutional grants-

Others8

Programmes
Indirect supply costs
Field-related expenses

1,430
23
1,454

Transport, freight and storage

153

Consultants and field support

7

Private and public institutional grants-

Others-1

Programmes
Indirect supply costs
Field-related expenses

1,187
1
1,188

FUNDINGFUNDINGIn thousands of e
In thousands of e

Private and other income

1,454

Private and other income

1,188

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

Funding of field-related costs

1,188

1,454

Staff information
Staff information

In full-time equivalents
In full-time equivalents

42International staff-

National staff-

Field positions-

FINANCES By Country

International staff

8

National staff

67

Field positions

74

financial report 2013

Democratic People’s
Republic of Korea

Democratic
Republic of Congo

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

60

International staff

256

Operational running expenses

37

Medical and nutrition

214

Logistics and sanitation

16

Training and local support

3

Transport, freight and storage
Consultants and field support

113
17

Private and public institutional grants-

Others-Programmes

717

Indirect supply costs

16

Field-related expenses

733

Locally hired staff

24,076

International staff

16,589Operational running expenses

4,812

Medical and nutrition

11,376

Logistics and sanitation

4,768

Training and local support

278

Transport, freight and storage

13,774

Consultants and field support

2,216

Private and public institutional grants-

Others426

Programmes

78,315

Indirect supply costs

2,125

Field-related expenses

80,440

FUNDINGIn thousands of e

FUNDINGIn thousands of e

Private and other income

733

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs733

Staff information
In full-time equivalents

International staff

3

National staff

2

Field positions

5

Private and other income

65,548Humanitarian Aid Office of the European
Commission (ECHO)ECHO and EU institutions

5,155
5,155

Ministry of Foreign Affairs (MFA) – Czech Republich
Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Swedish International Development Cooperation
Agency (SIDA)
Department for International Development (DFID) – UK
EU governments

70
38
1,305

Ministry of Foreign Affairs (MFA) – Norway
Swiss Agency for Development and Cooperation
Department (DDC)
Municipalities and regional councils – Switzerland
Non-EU European governments

3,183

Canadian International Development Agency (CIDA)
North American governments

1,019
1,019

2,657
971
5,041

487
7
3,678

Other governments-

UN institutions-

Public institutional income

14,892

Funding of field-related costs

80,440Staff information
In full-time equivalents

International staff

327

National staff

3,277

Field positions

3,604

FINANCES By Country

43

Médecins Sans Frontières

Egypt

Ethiopia

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

631

Locally hired staff

3,960

International staff

693

International staff

2,997

Operational running expenses

111

Operational running expenses

Medical and nutrition

252

Medical and nutrition

1,651

Logistics and sanitation

80

Logistics and sanitation

510

Training and local support-

Training and local support

29

Transport, freight and storage

96

Consultants and field support

74

Private and public institutional grants-

Others41

Programmes

1,977

Indirect supply costs

8

Field-related expenses

1,986

1,808

Consultants and field support

283

Private and public institutional grants-

Others46

Programmes

12,026

Indirect supply costs

104

Field-related expenses

12,130In thousands of e
In thousands of e

Private and other income

Private and other income

10,0081,956

Danish Agency for Development Assistance (DANIDA)

29

ECHO and EU institutions

29

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Funding of field-related costs

Transport, freight and storage

FUNDINGFUNDING

Public institutional income

741

29
1,986

Staff information

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

563
563

Danish Agency for Development Assistance (DANIDA)
EU governments

541
541

Swiss Agency for Development and Cooperation
Department (DDC)
Non-EU European governments

324
324

Canadian International Development Agency (CIDA)
North American governments

694
694

Other governments-

UN institutions-

Public institutional income

2,122

Funding of field-related costs

12,130In full-time equivalents

44

International staff

13

National staff

72

Field positions

85

FINANCES By Country

Staff information
In full-time equivalents

International staff

62

National staff

1,164

Field positions

1,226

financial report 2013

Georgia

GreeceEXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

368

Locally hired staff

451

International staff

166

International staff

9

Operational running expenses

82

Operational running expenses

28

Medical and nutrition

126

Medical and nutrition

27

Logistics and sanitation

6

Logistics and sanitation

35

Training and local support

15

Training and local support

1

Transport, freight and storage

66

Transport, freight and storage

48

Consultants and field support

2

Consultants and field support

6

Private and public institutional grants-

Private and public institutional grants-

Others1

Others-Programmes

832

Programmes

Indirect supply costs

8

Indirect supply costs

Field-related expenses

840

Field-related expenses

FUNDING

605

FUNDINGIn thousands of e

Private and other income

604

840

In thousands of e

Private and other income

605

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

840

Funding of field-related costs

605

Staff information

Staff information

In full-time equivalents

In full-time equivalents

International staff

3

International staff

1

National staff

37

National staff

11

Field positions

39

Field positions

12

FINANCES By Country45

Médecins Sans Frontières

GuineaHaiti

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,248

Locally hired staff

18,091

International staff

1,871International staff

4,798

Operational running expenses

384

Operational running expenses

586

Medical and nutrition

1,213

Medical and nutrition

5,051

Logistics and sanitation

257

Logistics and sanitation

3,148

Training and local support

51

Training and local support

Transport, freight and storage

606

Transport, freight and storage

919

108

Consultants and field support

110

Consultants and field support
Private and public institutional grants
OthersProgrammes

67
5,806

4

Private and public institutional grants-

Others634

Programmes

Indirect supply costs

321

Indirect supply costs

Field-related expenses

6,127

Field-related expenses

33,341557
33,898FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

5,398

Private and other income

29,696

Humanitarian Aid Office of the European
Commission (ECHO)ECHO and EU institutions-28

Humanitarian Aid Office of the European
Commission (ECHO)

1,730

-28

ECHO and EU institutions

1,730

AGCD – Belgium

488

EU governments

488

Swiss Agency for Development and Cooperation
Department (DDC)

162

Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA)
EU governments

2,028
2,030

Municipalities and regional councils – Switzerland

107

Non-EU European governments

270

Swiss Agency for Development and Cooperation
Department (DDC)

435

North American governments-

Municipalities and regional councils – Switzerland

7

Non-EU European governments

441

Other governments-

North American governments-

UN institutions-

Other governments or public institutions-

UN institutions-

Public institutional income

729

Funding of field-related costs

6,127

2

Public institutional income

4,202

Funding of field-related costs

33,898Staff information
In full-time equivalents

46

Staff information

International staff

31

National staff

297

International staff

Field positions

327

National staff

2,222

Field positions

2,324

FINANCES By Country

In full-time equivalents

102

financial report 2013

Honduras

India

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

463

Locally hired staff

2,982International staff

591

International staff

3,033

Operational running expenses

78

Operational running expenses

Medical and nutrition

164

Medical and nutrition

1,322

Logistics and sanitation

2

Logistics and sanitation

247

Training and local support

12

Training and local support

24

Transport, freight and storage

55

Transport, freight and storage

536

Consultants and field support

28

Consultants and field support

306

Private and public institutional grants-

Private and public institutional grants

Others-OthersProgrammes

1,392

Indirect supply costs

13

Field-related expenses

1,406

537

75

Programmes

9,063

Indirect supply costs

3

Field-related expenses

9,067

FUNDINGFUNDINGIn thousands of e

Private and other income

1,086

In thousands of e

Private and other income

8,226

Humanitarian Aid Office of the European
Commission (ECHO)140

Humanitarian Aid Office of the European
Commission (ECHO)

399

ECHO and EU institutions

140

ECHO and EU institutions

399

Ministry of Foreign Affairs (MFA) – Czech Republich90

EU governments

90

Swiss Agency for Development and Cooperation
Department (DDC)

Swedish International Development Cooperation
Agency (SIDA)
EU governments

442
442

89

Non-EU European governments-

Non-EU European governments

89

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income

320

Funding of field-related costs

1,406

Public institutional income

841

Funding of field-related costs

9,067

Staff information

Staff information

In full-time equivalents
In full-time equivalents

International staff

10

National staff

47

Field positions

57

International staff

60

National staff

611

Field positions

672

FINANCES By Country47

Médecins Sans Frontières

Iran

Iraq

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

513

Locally hired staff

6,637International staff

206

International staff

4,437

Operational running expenses

79

Operational running expenses

Medical and nutrition

160

Medical and nutrition

5,985

Logistics and sanitation

3

Logistics and sanitation

1,200

Training and local support

1

Training and local support

Transport, freight and storage

30

Transport, freight and storage

1,093

Consultants and field support

2

Consultants and field support

133

Private and public institutional grants-

Private and public institutional grants-

Others1

Others6

Programmes

993

Programmes

Indirect supply costs

1

Indirect supply costs

Field-related expenses

994

Field-related expenses

FUNDING

20,403
69
20,472994

In thousands of e

Private and other income

20,472ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

994

Staff information

Funding of field-related costs

20,472

Staff information
In full-time equivalents

48

34

FUNDINGIn thousands of e

Private and other income

877

In full-time equivalents

International staff

4

International staff

76

National staff

26

National staff

451

Field positions

30

Field positions

526

FINANCES By Country

financial report 2013

jordan

Kenya

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

923

Locally hired staff

8,530

International staff

616

International staff

2,725

Operational running expenses

79

Operational running expenses

Medical and nutrition

820

Medical and nutrition

2,764

Logistics and sanitation

201

Logistics and sanitation

625

Training and local support

1

Training and local support

64

702

Transport, freight and storage

170

Transport, freight and storage

1,084

Consultants and field support

12

Consultants and field support

275

Private and public institutional grants-

Private and public institutional grants

Others6

OthersProgrammes
Indirect supply costs
Field-related expenses

2,828
5
2,833

108

Programmes

16,877

Indirect supply costs

103

Field-related expenses

16,980

FUNDINGFUNDINGIn thousands of e

Private and other income

2,833

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

2,833

Staff information
In full-time equivalents

International staff

10

National staff

62

Field positions

72

In thousands of e

Private and other income

15,226

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

229
229

AGCD – Belgium
Danish Agency for Development Assistance (DANIDA)
Municipalities and regional councils – France
EU governments
Norwegian Agency for Development Cooperation(NORAD)
Municipalities and regional councils - Switzerland
Non-EU European governments

1,000
10
120
1,130
371
24
396

North American governments-

Other governments-

UN institutions-

Public institutional income

1,754

Funding of field-related costs

16,980Staff information
In full-time equivalents

International staff

46

National staff

743

Field positions

789

FINANCES By Country49

Médecins Sans Frontières

Kyrgyzstan

laos

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

798

Locally hired staff

203

International staff

1,074International staff

452

Operational running expenses

201

Operational running expenses

41

Medical and nutrition

682

Medical and nutrition

88

Logistics and sanitation

72

Logistics and sanitation

55

Training and local support

5

Training and local support

1

Transport, freight and storage

153

Transport, freight and storage

186

Consultants and field support

45

Consultants and field support

1

Private and public institutional grants-

Private and public institutional grants-

Others-1

Others-Programmes
Indirect supply costs
Field-related expenses

3,029
57
3,086

FUNDING

Programmes

1,026

Indirect supply costs

15

Field-related expenses

1,041

FUNDINGIn thousands of e

Private and other income

3,086

In thousands of e

Private and other income

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

Danish Agency for Development Assistance (DANIDA)

6

Non-EU European governments-

EU governments

6

North American governments-

Non-EU European governments-

Other governments-

North American governments-

UN institutions-

Other governments-

UN institutions-

Public institutional income

Public institutional income

6

Funding of field-related costs

3,086
Funding of field-related costs

Staff information

1,041

Staff information
In full-time equivalents

50

1,034

In full-time equivalents

International staff

17

International staff

9

National staff

112

National staff

37

Field positions

130

Field positions

46

FINANCES By Country

financial report 2013

Lebanon

Libya

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,928

Locally hired staff

355

International staff

1,267International staff

673

Operational running expenses

146

Operational running expenses

277

Medical and nutrition

2,136

Medical and nutrition

141

Logistics and sanitation

233

Logistics and sanitation

13

Training and local support

25

Training and local support-

Transport, freight and storage

371

Transport, freight and storage

74

Consultants and field support

58

Consultants and field support

39

Private and public institutional grants-

Private and public institutional grants

Others-OthersProgrammes
Indirect supply costs
Field-related expenses

6,295
29
6,324

FUNDING

Programmes
Indirect supply costs
Field-related expenses

22
1,464
27
1,491

FUNDINGIn thousands of e

Private and other income

-

6,324

In thousands of e

Private and other income

1,491

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

6,324

Staff information

Funding of field-related costs

1,491

Staff information
In full-time equivalents

In full-time equivalents

International staff

21

International staff

13

National staff

106

National staff

22

Field positions

127

Field positions

35

FINANCES By Country51

Médecins Sans Frontières

Madagascar

MalawiEXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

272

Locally hired staff

2,855International staff

616

International staff

1,976

Operational running expenses

78

Operational running expenses

Medical and nutrition

214

Medical and nutrition

1,815

Logistics and sanitation

45

Logistics and sanitation

204

Training and local support

5

Training and local support

194

350

Transport, freight and storage

236

Transport, freight and storage

801

Consultants and field support

8

Consultants and field support

224

Private and public institutional grants-

Private and public institutional grants

Others-OthersProgrammes

1,474

Indirect supply costs

25

Field-related expenses

1,499

FUNDING81

Programmes

8,500

Indirect supply costs

412

Field-related expenses

8,912

FUNDINGIn thousands of e

Private and other income

1,494

In thousands of e

Private and other income

6,506

ECHO and EU institutions-

ECHO and EU institutions

Danish Agency for Development Assistance (DANIDA)

5AGCD – Belgium

1,048

EU governments

5

EU governments

1,048

Non-EU European governments-

North American governments-

Norwegian Agency for Development Cooperation(NORAD)

347

Other governments-

Non-EU European governments

347

UN institutions-

North American governments-

Public institutional income

5International Drug Purchase Facility (UNITAID)

1,012

Other governments

1,012

UN institutions
Funding of field-related costs

-

1,499

Staff information

Public institutional income

2,406

Funding of field-related costs

8,912

In full-time equivalents

52International staff

13

National staff

105

Field positions

118

FINANCES By Country

Staff information
In full-time equivalents

International staff

37

National staff

670

Field positions

706

financial report 2013

Mali

Mauritania

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

2,979

Locally hired staff

1,214International staff

2,881International staff

1,144

Operational running expenses

393

Operational running expenses

126

Medical and nutrition

1,997

Medical and nutrition

535

Logistics and sanitation

333

Logistics and sanitation

368

Training and local support

418

Training and local support

6

Transport, freight and storage

1,471

Transport, freight and storage

529

Consultants and field support

71

Consultants and field support

82

Private and public institutional grants-

Others37

Programmes

10,581

Indirect supply costs

306

Field-related expenses

10,887

FUNDING

Private and public institutional grants-

Others68

Programmes

4,071

Indirect supply costs

140

Field-related expenses

4,211

FUNDINGIn thousands of e

In thousands of e

Private and other income

9,040

Private and other income

Humanitarian Aid Office of the European
Commission (ECHO)

1,814

ECHO and EU institutions

1,814

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

Municipalities and regional councils – Belgium

25

Danish Agency for Development Assistance (DANIDA)

9

EU governments

34

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income

1,847

Funding of field-related costs

10,887

4,149

-10
-10

Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA)
EU governments

19
52
71

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income
Funding of field-related costs

61
4,211

Staff information
In full-time equivalents

International staff

53

National staff

556

Field positions

610

Staff information
In full-time equivalents

International staff

25

National staff

282

Field positions

307

FINANCES By Country53

Médecins Sans Frontières

MexicoMozambique

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

443

Locally hired staff

2,694International staff

931

International staff

2,350

Operational running expenses

157

Operational running expenses

Medical and nutrition

110

Medical and nutrition

1,283

Logistics and sanitation

120

Logistics and sanitation

199

Training and local support

9

Training and local support

132

343

Transport, freight and storage

161

Transport, freight and storage

447

Consultants and field support

21

Consultants and field support

252

Private and public institutional grants-

Private and public institutional grants

Others-OthersProgrammes
Indirect supply costs
Field-related expenses

1,952
1,952

FUNDING

Programmes

71
7,770

Indirect supply costs

122

Field-related expenses

7,892

FUNDINGIn thousands of e

Private and other income

-

1,574

Humanitarian Aid Office of the European
Commission (ECHO)

282

ECHO and EU institutions

282

Municipalities and regional councils – Spain
EU governments

96

In thousands of e

Private and other income
ECHO and EU institutions

96

Non-EU European governments-

North American governments-

Other governments
UN institutions

AGCD – Belgium
Municipalities and regional councils – Belgium
EU governments
Non-EU European governments
North American governments

6,390
636
382
1,018
-

International Drug Purchase Facility (UNITAID)

484-

Other governments

484-

UN institutions-

Public institutional income

378

Public institutional income

1,502

Funding of field-related costs

1,952

Funding of field-related costs

7,892

Staff information
In full-time equivalents

54

International staff

15

National staff

47

Field positions

62

FINANCES By Country

Staff information
In full-time equivalents

International staff

37

National staff

290

Field positions

327

financial report 2013

Myanmar

Niger

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

3,995

Locally hired staff

7,834International staff

3,741International staff

5,504

Operational running expenses

534

Operational running expenses

946

Medical and nutrition

5,755

Medical and nutrition

3,811

Logistics and sanitation

369

Logistics and sanitation

1,844

Training and local support

36

Training and local support

1,565

Transport, freight and storage

1,843

Transport, freight and storage

2,585

Consultants and field support

133

Consultants and field support

273

Private and public institutional grants-

Private and public institutional grants

Others9

OthersProgrammes

16,415

Indirect supply costs

172

Field-related expenses

16,587In thousands of e

Private and other income

11,022

Humanitarian Aid Office of the European
Commission (ECHO)

1,129

ECHO and EU institutions

1,129

Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA)
EU governments

7
458
465

Ministry of Foreign Affairs (MFA) – Norway

512

Non-EU European governments

512

North American governments

801

Other governments or public institutions

2,651

Other governments

3,452

UN institutions

7

Public institutional income

5,565

Funding of field-related costs

16,587

Programmes

24,445

Indirect supply costs

540

Field-related expenses

24,985In full-time equivalents

66

National staff

1,234

Field positions

1,299

18,122

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

3,571
3,571
400
650
-1

Ministry of Foreign Affairs (MFA) – Germany
Ministry of Foreign Affairs (MAE) –  Luxembourg
Governments – Spain
Swedish International Development Cooperation
Agency (SIDA)
EU governments

1,570
2,619

Ministry of Foreign Affairs (MFA) – Norway
Municipalities and regional councils – Switzerland
Non-EU European governments

640
14
654

North American governments-

Other governments-

UN institutions

18

Public institutional income

6,862

Funding of field-related costs

24,985International staff

Staff information

In thousands of e

Private and other income

Staff information

International staff

83

FUNDINGFUNDINGThe Global Fund to Fight AIDS, Tuberculosis andMalaria (GFATM)-

In full-time equivalents

102

National staff

1,777

Field positions

1,879

FINANCES By Country55

Médecins Sans Frontières

Nigeria

Pakistan

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

4,731

Locally hired staff

5,124International staff

2,221International staff

3,684

Operational running expenses

389

Operational running expenses

545

Medical and nutrition

1,811

Medical and nutrition

2,829

Logistics and sanitation

289

Logistics and sanitation

672

Training and local support

22

Training and local support

4

Transport, freight and storage

956

Transport, freight and storage

1,094

Consultants and field support

59

Consultants and field support

189

Private and public institutional grants-

Others18

Programmes

10,497

Indirect supply costs

82

Field-related expenses

10,578

Private and public institutional grants
OthersProgrammes
Indirect supply costs
Field-related expenses

95
14,236353
14,589FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

9,406

Humanitarian Aid Office of the European
Commission (ECHO)

475

EU European Development Fund

207

ECHO and EU institutions

682

Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA)

271

EU governments

491

220

Non-EU European governments-

North American governments-

Other governments or public institutions-

UN institutions-

Public institutional income

1,173

Funding of field-related costs

10,578

Private and other income

14,589ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

14,589Staff information
In full-time equivalents

Staff information
In full-time equivalents

56

International staff

41

National staff

608

Field positions

649

FINANCES By Country

International staff

77

National staff

1,451

Field positions

1,528

financial report 2013

Palestine

Papua New Guinea

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,836

Locally hired staff

1,317International staff

987

International staff

1,782

Operational running expenses

206

Operational running expenses

382

Medical and nutrition

180

Medical and nutrition

332

Logistics and sanitation

12

Logistics and sanitation

90

Training and local support

4

Training and local support

21

Transport, freight and storage

214

Transport, freight and storage

469

Consultants and field support

21

Consultants and field support

35

Private and public institutional grants-

Private and public institutional grants

Others3

OthersProgrammes
Indirect supply costs
Field-related expenses

3,462
1
3,463

Programmes
Indirect supply costs
Field-related expenses

13
4,441
25
4,466

FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

-

3,463

Private and other income

4,466

-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

ECHO and EU institutions

Funding of field-related costs

3,463

Funding of field-related costs

4,466

Staff information

Staff information

In full-time equivalents

In full-time equivalents

International staff

18

International staff

31

National staff

77

National staff

183

Field positions

94

Field positions

214

FINANCES By Country57

Médecins Sans Frontières

paraguay

Philippines

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

725

Locally hired staff

345

International staff

583

International staff

1,633

Operational running expenses

68

Operational running expenses

Medical and nutrition

41

Medical and nutrition

2,502

Logistics and sanitation

13

Logistics and sanitation

5,898

Training and local support

31

Training and local support

Transport, freight and storage

142

Transport, freight and storage

4,966

Consultants and field support

41

Consultants and field support

124

378

3

Private and public institutional grants-

Private and public institutional grants-

Others1

Others-Programmes
Indirect supply costs
Field-related expenses

1,646
1
1,646

FUNDING

Programmes

15,849Indirect supply costs

1,634

Field-related expenses

17,483

FUNDINGIn thousands of e

Private and other income
ECHO and EU institutions
EU governments
Municipalities and regional councils – Spain
Non-EU European governments

1,376

In thousands of e

Private and other income-

ECHO and EU institutions-

Municipalities and regional councils – Belgium

270
270

North American governments-

Other governments-

UN institutions-

Public institutional income

270

Funding of field-related costs

1,646

Staff information

15,034-

Danish Agency for Development Assistance (DANIDA)
Irish Aid (DCI) – Ireland
Ministry of Foreign Affairs (MAE) – Luxembourg
Governments – Spain
Swedish International Development Cooperation
Agency (SIDA)

40
228
300
95
429
572
1,664

EU governments
Municipalities and regional councils – Switzerland

136

Non-EU European governments

136

Canadian International Development Agency (CIDA)

649

North American governments

649

Other governments-

UN institutions-

In full-time equivalents

International staff

10

National staff

46

Field positions

55

Public institutional income

2,449

Funding of field-related costs

17,483

Staff information
In full-time equivalents

58

FINANCES By Country

International staff

23

National staff

66

Field positions

89

financial report 2013

Russian Federation

Sierra Leone

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

2,488

Locally hired staff

2,062

International staff

719

International staff

1,750

Operational running expenses

422

Operational running expenses

322

Medical and nutrition

894

Medical and nutrition

865

Logistics and sanitation

15

Logistics and sanitation

467

Training and local support

28

Training and local support

0Transport, freight and storage

164

Transport, freight and storage

604

Consultants and field support

45

Consultants and field support

145

Private and public institutional grants
OthersProgrammes
Indirect supply costs
Field-related expenses

22
4,797
0
4,797

FUNDING

Private and public institutional grants-

Others369

Programmes

6,583

Indirect supply costs

310

Field-related expenses

6,894

FUNDINGIn thousands of e

Private and other income

4,797

ECHO and EU institutions-

EU governments-

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income-

Funding of field-related costs

4,797

Staff information
In full-time equivalents

International staff

11

National staff

142

Field positions

153

In thousands of e

Private and other income

6,322

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

-61
-61

Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA)

61
572

EU governments

633

Non-EU European governments-

North American governments-

Other governments-

UN institutions-

Public institutional income

572

Funding of field-related costs

6,894

Staff information
In full-time equivalents

International staff

39

National staff

580

Field positions

619

FINANCES By Country59Médecins Sans Frontières

SomaliaSouth Africa

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

11,549Locally hired staff

3,382International staff

3,071

International staff

1,589

Operational running expenses

811

Operational running expenses

340

Medical and nutrition

2,755

Medical and nutrition

381

Logistics and sanitation

508

Logistics and sanitation

324

Training and local support

1

Training and local support

323

Transport, freight and storage

2,253

Transport, freight and storage

264

Consultants and field support

170

Consultants and field support

579

Private and public institutional grants
OthersProgrammes
Indirect supply costs
Field-related expenses

79
21,197285
21,482

FUNDING

Private and public institutional grants
OthersProgrammes
Indirect supply costs
Field-related expenses

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

122
7,304
8
7,313

FUNDINGIn thousands of e

Private and other income-

21,332

150
150-

In thousands of e

Private and other income
ECHO and EU institutions
AGCD – Belgium
Swedish International Development Cooperation
Agency (SIDA) – Sweden
EU governments

5,855
1,091
343
1,434

Non-EU European governments-

North American governments-

Non-EU European governments-

Other governments-

North American governments-

UN institutions-

International Drug Purchase Facility (UNITAID)

23

Other governments

23

Public institutional income
Funding of field-related costs

150
21,482UN institutions-

Public institutional income

1,458

Funding of field-related costs

7,313

Staff information
In full-time equivalents

International staff

60

45

National staff

1,143

Field positions

1,188

FINANCES By Country

Staff information
In full-time equivalents

International staff

34

National staff

167

Field positions

201

financial report 2013

South Sudan

Sudan

EXPENSES

In thousands of e

EXPENSES
In thousands of e

Locally hired staff

15,926

International staff

13,945

Locally hired staff

6,087

Operational running expenses

1,934International staff

3,918

Medical and nutrition

5,310

Operational running expenses

1,224

Logistics and sanitation

3,521

Medical and nutrition

2,117

Logistics and sanitation

971

Training and local support

19

Training and local support

27

Transport, freight and storage

9,766

Consultants and field support

475

Transport, freight and storage

2,606

-

Consultants and field support

94

Private and public institutional grants
Others235

Private and public institutional grants

Programmes

51,140

OthersIndirect supply costs

1,036

Programmes

Field-related expenses

52,176

Indirect supply costs

37
17,072296

Field-related expenses

FUNDING

17,370In thousands of e

Private and other income

34,211FUNDINGIn thousands of e

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

7,164
7,164

Private and other income

16,841AGCD – Belgium
Danish Agency for Development Assistance (DANIDA)
Ministry of Foreign Affairs (MFA) – Germany
Irish Aid (DCI) – Ireland
Ministry of Foreign Affairs (MAE) – Luxembourg
Governments – Spain
Swedish International Development Cooperation
Agency (SIDA)
EU governments

937
3,114
500
515
200
370

Humanitarian Aid Office of the European
Commission (ECHO)

415

ECHO and EU institutions

415

Swiss Agency for Development and Cooperation
Department (DDC)

114

3,154
8,790

Non-EU European governments

114

North American governments-

Ministry of Foreign Affairs (MFA) – Norway
Swiss Agency for Development and Cooperation
Department (DDC)
Non-EU European governments

932

Other governments

-

975
1,907

UN institutions-

Canadian International Development Agency (CIDA)
North American governments

104
104

Other governments-

UN institutions-

Public institutional income

17,965

EU governments

Public institutional income
Funding of field-related costs-

529
17,370Staff information
In full-time equivalents

Funding of field-related costs

Staff information
International staff

52,176

In full-time equivalents

International staff

84

National staff

1,036

Field positions

1,120

255

National staff

2,599

Field positions

2,854

FINANCES By Country61Médecins Sans Frontières

Swaziland

Syria

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

3,544

Locally hired staff

3,040

International staff

2,054International staff

6,237

Operational running expenses

466

Operational running expenses

775

Medical and nutrition

2,455

Medical and nutrition

10,805

Logistics and sanitation

379

Logistics and sanitation

5,551

Training and local support

51

Training and local support

333

Transport, freight and storage

644

Transport, freight and storage

2,260

Consultants and field support

262

Consultants and field support

265

Private and public institutional grants-

Private and public institutional grants

Others2

OthersProgrammes

9,858

Indirect supply costs

157

Field-related expenses

10,015244

Programmes

29,511

Indirect supply costs

1,527

Field-related expenses

31,038FUNDINGFUNDINGIn thousands of e

In thousands of e

Private and other income

8,777

ECHO and EU institutions-

Private and other income

30,659ECHO and EU institutions-

Danish Agency for Development Assistance (DANIDA)65

EU governments

EU governments

65

Municipalities and regional councils – Switzerland

379

Non-EU European governments

379

North American governments-

Other governments-

UN institutions-

Norwegian Agency for Development Cooperation(NORAD)
Municipalities and regional councils – Switzerland

345
3

Non-EU European governments

348

North American governments-

International Drug Purchase Facility (UNITAID)

825

Other governments

825

UN institutions-

Public institutional income

1,238

Funding of field-related costs

10,015

Public institutional income
Funding of field-related costs

379
31,038Staff information
In full-time equivalents

Staff information
In full-time equivalents

62

International staff

37

National staff

402

Field positions

439

FINANCES By Country

International staff

119

National staff

501

Field positions

621

financial report 2013

Tajikistan

TurkeyEXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

325

Locally hired staff

821

International staff

631

International staff

824

Operational running expenses

100

Operational running expenses

108

Medical and nutrition

351

Medical and nutrition

242

Logistics and sanitation

22

Logistics and sanitation

151

Training and local support

36

Training and local support

3

Transport, freight and storage

230

Transport, freight and storage

105

Consultants and field support

5

Consultants and field support

82

Private and public institutional grants-

Private and public institutional grants-

Others-OthersProgrammes
Indirect supply costs
Field-related expenses

40
1,739
11
1,750

FUNDING

Programmes
Indirect supply costs
Field-related expenses

2,336

FUNDINGIn thousands of e

Private and other income

2,336

1,750

In thousands of e

Private and other income

2,336

ECHO and EU institutions-

ECHO and EU institutions-

EU governments-

EU governments-

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income-

Public institutional income-

Funding of field-related costs

1,750

Staff information

Funding of field-related costs

2,336

Staff information
In full-time equivalents

In full-time equivalents

International staff

12International staff

16

National staff

52

National staff

13

Field positions

64

Field positions

29

FINANCES By Country63Médecins Sans Frontières

UgandaUkraine

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,194

Locally hired staff

575

International staff

1,868International staff

563
128

Operational running expenses

418

Operational running expenses

Medical and nutrition

601

Medical and nutrition

1,673

Logistics and sanitation

143

Logistics and sanitation

148

Training and local support

239

Training and local support

15

Transport, freight and storage

418

Transport, freight and storage81

Consultants and field support

100

Consultants and field support

75

Private and public institutional grants-

Private and public institutional grants

Others1

OthersProgrammes

4,982

Programmes

Indirect supply costs

100

Indirect supply costs

Field-related expenses

5,082

Field-related expenses

FUNDING
4,570

Humanitarian Aid Office of the European
Commission (ECHO)

-41

3,313
2
3,315

ECHO and EU institutions-41

Swedish International Development Cooperation
Agency (SIDA)

In thousands of e

Private and other income

3,315

ECHO and EU institutions-

EU governments-

Non-EU European governments-

218

North American governments-

EU governments

218

Other governments-

Swiss Agency for Development and Cooperation
Department (DDC)
Non-EU European governments

93
93

UN institutions-

Public institutional income-

North American governments-

International Drug Purchase Facility (UNITAID)

241

Other governments

241

UN institutions-

Public institutional income

512

Funding of field-related costs

5,082

Staff information
In full-time equivalents

64

54

FUNDINGIn thousands of e

Private and other income-

International staff

30

National staff

328

Field positions

358

FINANCES By Country

Funding of field-related costs

3,315

Staff information
In full-time equivalents

International staff

12

National staff

50

Field positions

62

financial report 2013

Uzbekistan

Yemen

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

1,353

Locally hired staff

4,642International staff

1,628International staff

2,546

Operational running expenses

311

Operational running expenses

267

Medical and nutrition

1,870

Medical and nutrition

1,955

Logistics and sanitation

353

Logistics and sanitation

159

Training and local support

27

Training and local support

16

Transport, freight and storage

695

Transport, freight and storage

598

Consultants and field support

35

Consultants and field support

243

Private and public institutional grants-

Private and public institutional grants

Others3

OthersProgrammes

6,274

Indirect supply costs

41

Field-related expenses

6,316

FUNDING

Programmes
Indirect supply costs
Field-related expenses

40
10,466
118
10,584FUNDINGIn thousands of e

Private and other income

6,308

In thousands of e

Private and other income

10,584

Danish Agency for Development Assistance (DANIDA)

8ECHO and EU institutions-

ECHO and EU institutions

8

Governments – Spain-

EU governments-

EU governments

Non-EU European governments-

Non-EU European governments-

North American governments-

North American governments-

Other governments-

Other governments-

UN institutions-

UN institutions-

Public institutional income

8

Public institutional income-

Funding of field-related costs

6,316

Funding of field-related costs

10,584

Staff information

Staff information

In full-time equivalents

In full-time equivalents

International staff

32

International staff

56

National staff

152

National staff

403

Field positions

184

Field positions

459

FINANCES By Country65

Médecins Sans Frontières

ZambiaZimbabwe

EXPENSES

EXPENSES
In thousands of e

In thousands of e

Locally hired staff

534

Locally hired staff

8,143International staff

261

International staff

2,325

Operational running expenses

50

Operational running expenses

Medical and nutrition

17

Medical and nutrition

5,205

Logistics and sanitation

8

Logistics and sanitation

458

Training and local support

13

Training and local support

460

Transport, freight and storage

83

Transport, freight and storage

1,398

Consultants and field support

7

Consultants and field support

795

Private and public institutional grants-

Private and public institutional grants

Others-OthersProgrammes

972

535

Programmes

Indirect supply costs

2

Indirect supply costs

Field-related expenses

974

Field-related expenses

FUNDING

631

19,948994
20,943

FUNDINGIn thousands of e

Private and other income

974

In thousands of e

Private and other income

ECHO and EU institutions-

ECHO and EU institutions

Government – Spain-1

EU governments-1

Government – Czech Republic
Danish Agency for Development Assistance (DANIDA)

Non-EU European governments-

EU governments

116
268
384

North American governments-

Ministry of Foreign Affairs (MFA) – Norway

384

Other governments-

Norwegian Agency for Development Cooperation(NORAD)UN institutions-

Non-EU European governments

Public institutional income-1

Funding of field-related costs

974

North American governments

Staff information
In full-time equivalents

International staff

4

National staff

38

Field positions

42

FINANCES By Country

-

640
1,025
-

International Drug Purchase Facility (UNITAID)

1,303

Other governments

1,303

UN institutions

66

18,230-Public institutional income

2,712

Funding of field-related costs

29,943

Staff information
In full-time equivalents

International staff

41

National staff

563

Field positions

604

financial report 2013

other countries

Transversal
Activities*

EXPENSES
In thousands of e

Locally hired staff

165

International staff

2,912

EXPENSES
In thousands of e

Operational running expenses

232

Locally hired staff

481

Medical and nutrition

465

International staff

1,735

Logistics and sanitation

14

Operational running expenses

376

Training and local support-14

Medical and nutrition

75

Transport, freight and storage

449

Logistics and sanitation

17

Consultants and field support

156

Training and local support

43

1,104

Transport, freight and storage

279

102

Consultants and field support

151

Private and public institutional grants
OthersPrivate and public institutional grants
Programmes

5,591

Indirect supply costs

307

Field-related expenses

5,898

-

Others49

Programmes

3,204

Indirect supply costs
Field-related expenses

17
3,221

FUNDINGIn thousands of e

Private and other income

5,833

FUNDINGIn thousands of e

EU 50/50 cofinancing-249

ECHO and EU institutions-249

AGCD – Belgium

12Danish Agency for Development Assistance (DANIDA)
Swedish International Development Cooperation
Agency (SIDA)
EU governments

Private and other income

3,221

ECHO and EU institutions-

EU governments-

40

Non-EU European governments

-

-274

North American governments

-

-326

Non-EU European governments-

Other governments-

North American governments-

UN institutions-

Public institutional income-

International Drug Purchase Facility (UNITAID)

572

Other governments

572

UN institutions
Public institutional income
Funding of field-related costs-

Funding of field-related costs

3,221

49
5,898

Staff information
In full-time equivalents

Staff information

International staff-

National staff-

Field positions-

In full-time equivalents

International staff

30

National staff

45

Field positions75* Transversal activities are activities covering more than one
country not accounted for in individual country programmes.

FINANCES By Country67

About this Report
Editors
Christina Wangpennacino, International Finance Senior Officer, with
Ricardo Rubio, International Finance Coordinator,
Marisol Gajardo, International Finance Officer,
Emilie Dubois, MSF International / Access Campaign, Financial Controller,
and Claudia Vecchiarelli, MSF Italy Head of Finance.

Editorial support
Sara Chare, International Publications Manager.

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

Graphic design and artwork
ACW Ltd, London, UK+44 (0)20 8392 4330
www.acw.uk.com

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

MSF International
78 Rue de Lausanne, Case Postale 116, CH-1211, Geneva 21, Switzerland
Tel: +41 (0) 22 849 8400, Fax: +41 (0) 22 849 8404, www.msf.org