MSF International Movement

MSF International Movement Financial Report 31/12/2008

Médecins Sans Frontières (MSF) was founded in1971 by a small group of doctors and journalists
who believed that all people should have accessto emergency relief. MSF was one of the first non
governmental organisations to provide urgently
needed medical assistance and to publicly bear
witness to the plight of the people it helps.

Today MSF is an international medical
humanitarian movement with national
sections in 19 countries. In 2008, over 26,000
doctors, nurses, and other medical professionals,
logistical experts, water and sanitationengineers and administrators provided
medical aid in over 65 countries.

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

MSF Financial
Report 2008

1

2 | MSF Missions around the World
4 | President’s Report
7 | financial Report
8 | Auditor’s Report
9 | Combined Financial statements
10 | Statement of financial position
11 | Statement of financial activities
12 | Statement of functional expenses
13 | Statement of cash flows
14 | Statement of changes in retained earnings and equities
15 | Notes to the Financial statements
17 | 1 Significant accounting policies
20 | 2 Statement of financial position
24 | 3 Statement of financial activities
27 | 4 Sectorial information
64 | Other information

Médecins Sans Frontières International Financial Report 2008

Contents2

3

32 | Armenia
32 | Bangladesh
33 | Belgium
33 | Bolivia
34 | Brazil
34 | Burkina Faso
35 | Burundi
35 | Cambodia
36 | Cameroon
36 | Central African Republic
37 | Chad
37 | Chechnya / Ingushetia / Dagestan
38 | China
38 | Colombia
39 | Democratic Republic of Congo
39 | Republic of Congo
40 | Djibouti
40 | Ethiopia
41 | France
41 | Georgia
42 | Guatemala

42 | Guinea-Bissau
43 | Guinea-Conakry
43 | Haiti
44 | Honduras	
44 | India
45 | Indonesia
45 | Iran
46 | IraQ
46 | Italy
47 | Ivory Coast
47 | Jordan
48 | Kenya
48 | Kyrgyzstan
49 | Laos	
49 | Liberia
50 | Malawi
50 | Mali
51 | Moldova
51 | Morocco
52 | Mozambique
52 | Myanmar / Burma

53 | Nepal
53 | Niger
54 | Nigeria
54 | Pakistan
55 | Palestinian Territories
55 | Papua New Guinea
56 | Russian Federation
56 | Sierra Leone
57 | Somalia
57 | South Africa
58 | Sri Lanka
58 | Sudan
59 | Swaziland
59 | Thailand
60 | Turkmenistan
BELGIUM60 | Uganda
FRANCE
61 | Uzbekistan
SWITZERLAND
61 | Yemen
62 | Zambia
ITALY
62 | Zimbabwe
63 | Other countries*

Médecins Sans Frontières International Financial Report 2008

MSF Missions around the WorldRUSSIANFEDERATION

PolandChechnya /Ingushetia /Dagestan

MOLDOVAUZBEKISTANGEORGIAARMENIAGreeceTURKMENISTAN

Lebanon Syria

Malta

PALESTINIANTERRitories

MoroccoKYRGYZSTAN

CHINA

afghanistan
IRAQ

IRAN

jordanPAKISTAN

NEPAL

BANGLADESH

Mexico
INDIA
HAITI

Mali

GUATEMALAHONDURAS
Guinea-Bissau

Guinea-Conakry

SierraLeone

PanamaLiberia
COLOMBIA

Niger

Chad

Burkina
Faso
Nigeria

Cameroon

Ethiopia

CentralAfricanRepublic

Republicof Congo(Brazzaville)

Ecuador

Democratic
republic of
congo

Kenya

RwandaBurundiMalawi

Zimbabwe
Mozambique

swaziland
LesothoSouth Africa* Countries in red have a total expenditure of less than
500k Euros are included under ‘other countries’.

INDONESIAPAPUA NEW GUINEA

Zambia
BOLIVIA

Philippines
SRi LANKA

Somalia
UgandaBrazilPeru

CAMBODIA

Djibouti

Ivory
Coast

LAOS
THAILAND

Yemen

Sudan

MYANMAR4

5

For the year ended 31 December 2008

This report is presented along with the financial statements of theorganisation for the year ended 31 December 2008. The financial
statements have been prepared in accordance with the accounting
policies set out in note 1 to the financial statements.

Objectives & Policies
Médecins Sans Frontières (MSF) is an international, independent,
medical humanitarian organization. We provide independent medical relief to victims of war, disasters, epidemics and other catastrophes in over 65 countries around the world. We strive to provide
assistance to those who need it most, regardless of ethnic origin, religion or political affiliation.
To get access to and care for the most vulnerable, MSF’s operational
policies must remain scrupulously independent of governments,
as well as religious and economic powers. We rely on private individuals for the majority of our funding. In the field, we conduct ourown assessments, manage projects directly and monitor the impactof our assistance. We also campaign for improved access to medicines

for the most vulnerable groups and fund research into the development of drugs for neglected diseases.
MSF is a volunteer organisation. Each year about 2,000 doctors, nurses, logistics specialists and engineers of all nationalities leave on
field assignments to join around 23,000 staff in the countriesof assistance.

Organisational Structure
Founded in Paris in 1971, MSF has become an international organisation with nineteen sections throughout the world. Each section
is an association. Twice a year the president of each section attends
the MSF International Council, an association registered in
Switzerland. This Council has, amongst others, the responsibility
to promote accountability and transparency within the MSF movement; these accounts are a reflection of that responsibility andreflect the financial situation of the movement as a whole.
All those working with MSF agree to abide by the principles of theInternational Charter of MSF as follows:

The Charter of Médecins Sans Frontières
Médecins Sans Frontières is a private international association. The association ismade up mainly of doctors and health sector workers and is also open to all otherprofessions, which might help in achieving its aims. All of its members agree to honour
the following principles:• Médecins Sans Frontières provides assistance to populations in distress, to victims ofnatural 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 assistance and claims full and unhindered freedom in the exercise of its functions.
• Members undertake to respect their professional code of ethics and to maintain complete independence from all political, economic and religious powers.
•	As volunteers, members understand the risks and dangers of the missions they carryout and make no claim for themselves of their assigns for any form of compensation
other than that which the association might be able to afford them.

2008: A year of challenges and achievements
In 2008, Médecins Sans Frontières remained committed to reachingpeople living in the midst of crisis and conflict. Providing medicalcare in conflict zones remains at the core of our work, but growing
security threats to our staff and increased problems accessing people
who need help make this task increasingly difficult.
The beleagured residents of the Somali capital of Mogadishu faced
nearly daily bouts of violence in 2008 and yet had almost no access tohealthcare. MSF could not run proper ambulance services due to thesecurity risk to our staff. Despite these difficulties, MSF did manage
to treat 2,300 people wounded by gunshots or mortar rounds and tocare for 10,000 children suffering from acute malnutrition in thecamps for displaced people. But our work has also been marred bytragedy – the killing of three of our colleagues in Kismayo and the
kidnapping (and release) of two colleagues in Bossaso – forced us toscale back health activities and withdraw all our international staff
from the country in 2008. These incidents and ongoing insecurity
mean that MSF is currently relying on the commitment of ournational staff in Somalia to keep our projects running.
In Pakistan, fighting between government forces and militia has now
displaced millions of people. Thousands have been caught up in theviolence and require urgent medical care. Insecurity has raised hugechallenges to providing services, including keeping our ambulanceservice running. Early this year, despite clear identification of ourstaff and vehicles, two MSF staff members traveling in an MSF ambulance were caught in crossfire in the Swat district and killed, forcing
us to stop this ambulance service. Pakistan, like Somalia, is an example of how insecurity and the targeting of aid workers make working
in many conflict zones extremely difficult.
In the Democratic Republic of Congo (DRC), we are still struggling tooperate in the east of the country. Renewed fighting in North Kivu
since 2007 has forced hundreds of thousands of people to flee toneighboring areas. These people have little access to health care, andare very vulnerable to diseases such as measles, malaria and cholera.
In 2008, MSF worked in Goma and surrounding rural areas where weran mobile clinics and hospitals that stayed open even when fighting
swept through many locations.

in their own homes and it was all but impossible to increase surgicalcapacity because MSF doctors outside Gaza were not allowed in,despite repeated calls for access.
Carrying out independent, medical humanitarian action remains an
ongoing challenge in some countries. For example after more thaneight years of emergency programmes devoted particularly to nutrition, MSF’s work in Niger was threatened in July by the decision of
the authorities to suspend us. This decision was mainly due to thedesire of the authorities to re-integrate such activities into thenational programme and to avoid seeing independent actions andpublic awareness efforts around malnutrition in the country. After
two months of discussions with them, MSF was able to partiallyrestart its activities. In total for 2008, MSF treated more than 14,000
acutely malnourished children and provided more than 70,000 children with a monthly distribution of a nutritional food supplement.
Fortunately, thanks to the commitment of our staff, our experienceand our ability to act at short notice, in 2008, worldwide MSF managed to deliver medical care – including providing 8.8 million consultations, treating over 200,000 severely malnourished children andcarrying out 47,500 surgical interventions – to people in 64 countries.
In 2008, MSF also provided emergency care in the aftermath of natural catastrophes. We helped half a million survivors of Cyclone
Nargis, which swept through Myanmar’s Irrawaddy Delta in May.
MSF was already working in the country and within 48 hours of thedisaster our teams were in the cyclone-affected Delta region. Morethan 750 MSF staff worked on rotation, and we offered healthcare,food, shelter and psychosocial support to many remote communities
whom the large international response had overlooked.
Health crises also played a major role in our 2008 operations. Fueledby a collapsed healthcare system and an almost complete breakdown
in water and sanitation infrastructure, Zimbabwe’s cholera epidemic
threatened to spiral out of control at the end of the year. For months
MSF was one of the only organisations with access to all choleraaffected areas and we treated majority of the patients.

Darfur remained one of the biggest humanitarian interventions for
MSF in 2008, but we struggled to access certain places and faced
ongoing administrative hurdles to deploy emergency services tozones affected by violence. Providing medical care to thousands ofdisplaced people, running independent and reactive operations, andaccessing those in most need, was constantly under threat. These
restrictions and the way the Sudanese Government controlled thedelivery of humanitarian aid escalated in 2009 with the International
Criminal Court (ICC) indictment of President Bashir, who in retaliation expelled many non-governmental organizations, including two
MSF sections, despite our total independence from the ICC.

In Southern Africa, where TB/HIV co-infection is endemic, MSF
stepped up efforts to increase access to diagnosis and treatment. TB
rates alone have more than tripled in countries where HIV prevalence is high. Worldwide, an estimated one third of all HIV sufferers
have TB, but only one per cent receives treatment. Most don’t get
tested for TB and even if they did, the standard diagnostic method isa century old and is ineffective for most people living with HIV. In
addition the current treatment protocols are not easy to use for HIV
patients under ARV treatment. In 2008, we made repeated calls togovernments and donors to invest in TB research and development to
get new diagnostic and therapeutic tools – we estimate that current
investment falls at least four times below what is needed to combat
the resurgence of this deadly, but treatable disease.

This is not the only incident where governments have hindered ouraccess to people in need. Gaza is a case in point: when the Israeli
army attacked Gaza at the end of 2008, we had MSF teams already inthe area providing psychological and medical support, including
pediatric care. But the daily shelling kept our teams virtual prisoners

Over the years we have been able to develop the means and funds toprovide emergency healthcare where it is needed most in a cost effective manner. But today, the global financial and economic crisis has
led us to take additional steps to control our expenditure. The decisions we have made do not affect our field operations – in fact, they

Médecins Sans Frontières International Financial Report 2008

President’s Report6

7

Combined Accounts 2008
ensure that we will continue to provide the same volume of care topeople at increasingly high standards. We are rationalizing the technical and logistical support we provide from our MSF national headquarters. And our five operational centres that run over 350 programmes for MSF are now more even interconnected and providing
services that benefit our operations worldwide.
Last year, we also created an ‘international innovation fund’ that
promotes innovation in our field activities by rewarding operational
strategies and research that improve the way we meet healthcare
needs in the places we are working. In 2008 this fund supported workon the use of adapted diagnostic tools to diagnose malnutrition inWestern Africa and TB in people living with HIV in eastern Africa.
Innovation is the way forward for MSF. We are constantly seeking
better ways to provide the highest quality of medical care to ourpatients. And we are committed to putting those innovations into
practice in emergency situations worldwide. This year, more thanever, we remain grateful to our donors – 3.7 million individuals
worldwide – who choose to support us.
In 2009, we will continue to overcome barriers in order to assist people trapped in conflict situations and be reactive to natural disasters
and health crises. A special emphasis will be put on nutrition andvaccination, which have been internationally agreed as medical priorities for MSF. We will also persevere in defending the necessary
space for independent humanitarian action based on needs andregardless of political agendas.

MSF is pleased to present its audited combined financial statements.
The combined accounts represent an aggregation of the financial
statements of 19 MSF sections worldwide, together with the financial statements of 10 satellite organisations and the international
office of MSF. The combined financial statements provide both aview of MSF’s work internationally and also a means of transparency
and accountability.

Income2008 saw an increase in income for MSF internationally comparedwith 2007. Total incoming resources for 2008 were €83 million higher than in 2007. This increase was mainly due to continued & growing support of individual donors and an increase of income from
Private & Public Institutions. This represents an annual increase of
14%. We would like to take this opportunity to thank all our donors
for their continued support, without whom we would be unable towork for the populations that we serve.

Expenditure
The total expenditure in 2008 was € 648 million, which represents anincrease of € 71 million over 2007, which equates to 12% growth inactivities. This expenditure can be broken down into two main categories, being social mission and other expenses. The table below
breaks down these categories still further.

		

2008

2007

Expenditure Social Mission		

M€

M€

Programmes		
Headquarters programme support		
Témoignage/awareness raising		
Other humanitarian activities				Total Social Mission		

429
66
25
7

375
64
19
9

527

467

Other expenses		
Fundraising		Management and general administration

81
40

77
33

Total other expenses*		

121

110

*(there was also a payment of income tax € 89k in 2008 and € 97k in 2007)

The result of the above is that MSF’s total expenditure in 2008 is represented by 81% spent on social mission and 19% on other expenses.

Result for the year and reserves policy
The result for 2008 shows a surplus after adjusting for exchange
gains/losses of € 22.5 million. MSF has a reserves policy, at an international level, of holding a minimum of 3 months and a maximum of
12 months of total expenditure as retained earnings. The level as at
31st December 2008 was approximately 8 months (see 2.14 of thenotes to the financial statements).

Christophe Fournier, MD
President, MSF International Council

Médecins Sans Frontières International Financial Report 2008

Financial Report89For the year ended December 31, 2008

Combined
Financial statements

for the year ended 31st December 2008

Médecins Sans Frontières International Financial Report 2008

Auditor’s Report11Statement of financial position

Statement of financial activities
2008

2007

In thousands of euros		

Notes

Unrestricted

2.1		
2.2		
2.3		

2,650		28,601		
5,789		

2,838					28,668				
5,639				Individuals		 3.1.1/4.2.1
Private institutions		 3.1.1/4.2.1

484,529
36,39825,589		
40,909		

510,118		
77,307		

438,906			
79,827			

Private Income			

520,928

66,498		

587,425		

518,733

Non-current assets - Net						Inventories - Net				2.4		
Grants receivable - Net				2.5		
Contributions receivable - Net				2.6		
Other receivables - Net				2.7		
Other assets				
2.8		
Cash & equivalents				2.9		

37,040		
22,310		
21,520		
18,329		
3,939		7,183		375,599		

37,14420,046		
16,822					14,991					4,820				4,357				350,172				

Public institutional income		 3.1.2/4.2.2

155

67,560		

67,714		

54,204

Other income		 3.1.3/4.2.1

19,917402		

20,319		

19,788

Total Income			

540,999

134,460		

675,459		

592,725

Programmes		
Headquarters programme support		
Témoignage / Awareness raising		
Other humanitarian activities		

3.2/4.2.3
3.2
3.2
3.2

304,035
60,856
21,602
6,935

125,198		
4,764		3,065		308		429,233		
65,620		
24,667 		
7,244		

375,439
63,622
19,420		
9,088		

Social mission			

393,429

133,335		

526,764 		

467,568

3.2
3.2
3.2

81,07539,647
89

143		
523		
-		

81,218 		
40,170 		
89		

Other expenses			

120,811666		

121,477 		

109,806

Total Expenditure			

514,240

134,002		648,241 		

577,374

Net exchange gains/losses unrealized & realized			-4,291-458		

-4,749		

-3,241

Surplus/(deficit)			

22,4680		

22,468		

12,110				In thousands of euros

Intangible assets - Net				Property, plant & equipment - Net				Financial assets - Net				

Notes

Current assets - Net						448,881		
411,207		
Total assets - Net						485,921		
448,352												Permanently restricted funds						2,478		2,478Unrestricted funds						423,842		
402,175		
Other retained earnings and equities						-13,943		
-14,578			
Retained earnings and equities				2.14		
Provisions and contingent liabilities				
2.1		
Financial debts				2.11		
Accounts payable and accrued expenses			2.12		
Deferred income				2.13		
Overdrafts						412,377		
4,610		2,288		54,774		
11,872		0		

390,075
3,387			2,569			42,654			
9,662
5

Liabilities						73,544		

58,276

Total liabilities and retained earnings					485,921		
448,352										Bernadette Orbinski-Burke					Treasurer, MSF International Council										Fundraising		Management, general and administration
Income tax		

Restricted	Total 2008

Total 2007

76,86632,84397			

Médecins Sans Frontières International Financial Report 2008

C om bi n ed fina n ci a l s tat em en ts

10

13

Statement of functional expenses

Statement of cash flows

		In thousands of euros						2008		 2007										Social Mission

		 Headquarters Témoignage /Other		 programme
Awareness humanitarian
Nature of expenses
Programmes
supportraising
activities

Cash flows from humanitarian andfunctioning activities										Total Social
mission

Personnel costs
Travel and transportation
Medical and nutrition
Logistics and sanitation
Professional services
Communications
Publications
Promotional expenses
Office expenses
Taxes
Private grants
Public institutional grants
Financial expenses
OthersDepreciation

200,078
72,052
95,421
28,653
1,764
6,981
12,371
904
1,116
97
896
8,900
-

46,753
4,805
163
327
1,393
1,222
35
174
6,820
97
77
119
1,364
2,272

10,053
1,238
1,553
1,237
1,784
3,394
1,870
16
3,018
8
152
342

389
208
1,144
397
26
13
-34
10
73
5,021
3
-11
5

257,27378,30396,72829,377
4,735
9,453
1,785
3,579
21,133
1,017
9,232
97
1,026
10,406
2,619

Total

429,233

65,62024,667

7,244

526,764

1. Cash flows from private donors
580,219
516,646• Private income
587,425
518,732
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										• Change in receivables from private donors-7,621834• Change in deferred income on private grants
397
236• Change in unspent donor-designated/restricted funds
17-3,156
2. Cash flows from public institutional agencies
70,271
57,480• Public institutional income
67,71454,204
Variation in working capital requirements										• Change in public institutional assets-1,442
1,703• Change in public institutional liabilities
3,999
1,574

Other expenses
		 Management		 general and		
Nature of expenses
Fundraising administration
Income tax

Total Other		
expenses		

Total 2008		

Total 2007											Personnel costs
Travel and transportation
Medical and nutrition
Logistics and sanitation
Professional services
Communications
Publications
Promotional expenses
Office expenses
Taxes
Private grants
Public institutional grants
Financial expenses
OthersDepreciation
Total

Médecins Sans Frontières International Financial Report 2008

C om bi n ed fina n ci a l s tat em en ts

12

12,953715
17,019
10,883
10,22434,020
3,191
33
81
1,253
268
578

23,397
1,829
8
3,323
694
585
362
2,563
118
29
3,195
1,487
2,578

89
-

36,350		
2,544		10		-		10,342		
11,577		
10,809		
34,382		
5,754		
239		
111		
-		
4,448		1,756		3,156		

293,624		
80,847		
96,738		
29,377		
15,077		
21,030		
12,594		
37,960		
26,887		
1,257		9,342		
-		5,474		12,161		
5,775		

271,241			
69,746		
78,60323,30912,32320,092
11,007
38,66825,044
996
7,031
3,463
11,343
4,508

81,21840,17089

121,477		

648,241		

577,374

3. Others cash flows from humanitarian and functioning activities-612,343-553,221• Other income
20,31919,788• Social mission expenditure-526,764-467,568• Others expenses-121,477-109,806
Elimination of expenses and income with no impact on cash flows										or not related to humanitarian and functioning activities										• Permanently restricted contributions and income
Depreciation, amortization, provisions
7,108
3,777		
• Write-off of non-current assets
84
408• Proceeds on disposals of non-currents assets-1-1• Investment subsidies as income
-198
-219
Variation in working capital requirements										• Change in other receivables and current assets-4,6431023• Change in other current liabilities
13,229-623
Net cash provided by/(used for) humanitarianand functioning activities (A) = 1+2+3
38,147
20,905

Cash flows from investing activities										• Investments in non-current assets• Proceeds on disposals of non-currents assets• Investment subsidies as income• Change in investment subsidies liabilities-3,554
1
198-366-6,8381
219
88

Net cash provided by/(used for) investing activities (B)-3,721-6,531

		15

Statement of cash flows (continued)
In thousands of euros						2008		

2007

Cash flows from financing activities										• Permanently restricted contributions and income• Change in financial debts• Change in capital

-295
318

-2,652404

Net cash provided by/ (used for) financing activities (C)23-2,248

Effect of foreign exchange rate fluctuations
Net exchange gains and losses
Effect of exchange rate fluctuations (D)Effect of restructuring
Effect of change in consolidation method
Effect of change in consolidation percentage
Effect of change in accounting principles
Effect fair value
Effect of changes in accounting principles and structure (E)Effect of changes in combination’s scope (F)-4,088-4,749-8,837
-198
19
-179
-

-5,779		
-3,241		
-9,020		-239						-												-											-135		
-8		-382-											Change in cash and equivalents (A+B+C+D+E+F)

25,4332,724

		

Opening cash and equivalents (G)350,166

347,441

		

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

375,599

350,166																				Statement of changes
in retained earnings and equities
In thousands of euros						Surplus /Change insubscribed

AssetsTranslation

Other		

Closing																																									Permanently
restricted funds
2.14
2,478
2,478		Unrestricted funds
2.14
402,175
21,6061941423,842		
Notes

Opening

Deficitcapitalrevaluation

adjustment

movements

Retained earnings		
Capital for foundations		
Combination adjustment		
Translation adjustment		
Other retained
earnings and equities		
Total retained
earnings and equities		

404,653578-743-14,412

21,606
861
-

318
-

19
-

-544

41
-

426,320		
896		
118		
-14,957		

-14,578

861

318		

-544

-

-13,943		

390,075

22,468

318

-544

41

412,377		

19

Notes to the
Financial statements

Médecins Sans Frontières International Financial Report 2008

C om bi n ed fina n ci a l s tat em en ts

14

17

Introduction
Médecins Sans Frontières (MSF) is an international, independent, medical humanitarianorganization that delivers emergency aid topeople affected by armed conflict, epidemics,
healthcare exclusion and natural or man-madedisasters. MSF combines the provision of emergency medical care with a commitment tospeaking out about the suffering witnessed
and the obstacles encountered in providing assistance.

1 significant accounting policies
access to patients and the space it needs tocarry out emergency medical interventions.
The work of MSF is carried out by thousands ofnational and international health professionals, logistical and administrative staff. Together
they manage projects in over 65 countries
worldwide.

Médecins Sans Frontières is comprised of
19 national sections in Australia, Austria,
MSF’s core work is providing emergency medi- Belgium, Canada, Denmark, France, Germany,cal assistance to the most vulnerable people in Greece, Holland, Hong Kong, Italy, Japan,
Luxembourg,
Norway,Spain,
Sweden,crisis because of armed conflict.
Switzerland, the United Kingdom, the United
MSF also provides medical care to help people States, and an international office in Geneva.
survive in catastrophic situations where communities and health structures may be over- The search for efficiency has led MSF to create
whelmed. MSF provides assistance during epi- 10 specialized organizations - called “sateldemics, following natural disasters, and lites” - in charge of specific activities such as
humanitarian relief supplies, epidemiologicalto people who are excluded from healthcare.
and medical research studies, and research on
When MSF witnesses serious acts of violence humanitarian and social action.
against or neglect of individuals or groups, we
may speak out publicly based on eyewitness These satellites, considered as related parties
to the sections include: MSF-Supply in Belgium,
accounts, medical data and experience.
MSF-Logistique, Epicentre, Fondation MSF,
MSF is an independent and self governed or- Etat d’Urgence Production, MSF Assistance,
ganization. Our actions are guided by medical SCI MSF, SCI Sabin in France, Artze Ohne
ethics and the principles of neutrality and impartiality. MSF offers assistance to people
based only on need and irrespective of race, religion, gender or political affiliation.
MSF strives to ensure that it has the power toevaluate medical needs freely, to access populations without restriction and to control theaid it provides directly, giving priority to thosein most grave danger. MSF does not take sides
in armed conflict and demands unhindered

Grenzem Foundation in Germany and MSF
Enterprises Limited in the United Kingdom.

A combination aggregates the financial statements of several separate entities without investment relationships into a single groupwhereas a consolidation collates different affiliates of a single parent entity in its financial statements.								Specific methods used for combined accounts
Equity accumulation

Since the first combination of an entity does not result from the purchase of shares, combined equity represents the aggregated equity
capital and the aggregated other equity from the combined entities
and the group equity proportion from the companies which havebeen previously consolidated. Investments between group entities
are eliminated against equity.					
		Main deviations to the IFRS relate to IAS 16 and IAS 19.			
			

1.1 Basis of presentation				The financial statements are presented in euros, rounded to thenearest thousand. They are prepared on the historical cost convention, revalued at their fair value, with the exception of tangible andintangible assets. The financial statements have been prepared andpresented according to the principles of fair presentation, accruals,
matching, going concern, consistency and prudence.
Figures are rounded and therefore may vary slightly from theamounts presented in other documents or rounding off addition differences may exist.							Minority Interests

1.2 Foreign currency translation

When equity and other equity from combined entities are aggregated, minority interests cannot be recognised. Minority interests fromentities consolidated are presented separately on the liability side of
the combined balance sheet.						The combined statement of financial position is translated into euros
at the year-end rate. The combined statement of financial activities
and statement of functional expenses are converted at the averagerate for the current year. The main exchange rates compared to euro
are the following:							
				Closing Rate Average Rate Closing Rate Average Rate		
		
2008
2008
2007
2007		
								
AUD
2.03
1.74
1.68
1.63
CAD
1.70
1.56
1.44
1.47
CHF
1.49
1.59
1.65
1.64
DKK
7.45
7.46
7.46
7.45
EUR
1.00
1.00
1.00
1.00
GBP
0.95
0.80
0.73
0.68
HKD
10.79
11.45
11.48
10.69
JPY
126.14152.45164.93161.25
NOK
9.75
8.22
7.96
8.02
SEK
10.87
9.62
9.44
9.25
USD
1.39
1.47
1.47
1.37
								Initial measurement of the combined entities’ assets andliabilities				
Since the first combination of an entity does not result from the purchase of shares but from a pooling of economic interests, neither
goodwill nor fair value adjustments exist. Assets and liabilities ofeach combined entity are initially measured at net book value,
adjusted according to the group accounting principles at the date of
the first combination, by distinguishing gross value, depreciation andimpairment. The variance due to the harmonization of the groupaccounting principles is added or deducted from the combined equity.
						

Subsequent measurement of the combined entities’ assets
and liabilities						After the first combination, capital gains or losses, provision allowances and reversals contribute to the combined surplus or deficit.
However, harmonized values which prove to be unjustified due to anerror in the first combination have to be corrected, and result in a
retrospective modification of combined equity.				
			All the previously listed entities are included in the combination
perimeter. The resulting combined financial statements comprise:		
• a statement of financial position,					• a statement of financial activities,					• a statement of functional expenses,					• a statement of cash-flows,						• a statement showing changes in retained earnings and equities,		
• the notes to the financial statements.				
				The combined financial statements have been prepared in accordance to and comply with the MSF accounting policies. Although theInternational Accounting Standards (IAS) - also called International
Financial Reporting Standards (IFRS) - do not contain specific guidelines for not-for-profit and non-governmental organizations concerning the accounting treatment (of non-reciprocal transfers, e.g. donations, in particular) and the presentation of the financial statements,
MSF accounting policies are in compliance with most of the IFRS as
adopted by the International Standards Board (IASB) and interpretations issued by the Standing Interpretations Committee (SIC) of the
IASB.

1.3 Change in accounting policies
The 2008 financial statements do not contain any changes in accounting policies compared to 2007.					
			1.4 Intangible assets and property,
plant and equipment

Intangible assets are recorded at historical value and depreciated ona straight-line basis over a 3-year period. Property, plant and equipment are recorded at their acquisition cost, including incidental
expenses. They are depreciated using the straight-line method withestimated useful lives, using the component approach, as follows:• Land: no depreciation,					• Buildings: 20 to 50 years,						• Fixtures: 5 years,							• Furniture, computers, machinery and equipment: 3 to 5 years,		
• Other tangible assets: 3 to 10 years.								The purchase cost of fixed assets used in the field for programme
purposes is charged directly to programme expenses and not depreciated, because of their accelerated useful life.				
				

Médecins Sans Frontières International Financial Report 2008

n ot es to t h e fina n ci a l s tat em en ts

16

19

Finance leases					Assets acquired under long term finance leases are capitalized andrecorded in the statement of financial position as tangible fixed
assets. They are depreciated over the shorter of their estimated useful life and the lease term. The associated obligations are included infinancial debts.							1.5 Financial assets				Long-term investments are stated at fair value. Financial Assets are
initially recognized at fair value, net of transaction costs throughthe Statement of Activities.
Investments are recorded as financial assets at fair value throughprofit and loss and classified as current assets with any resultant
gains or losses recognized in the statement of income and expenditure. Other financial assets are recorded at fair value					

1.6 Inventories					Inventories held at headquarters and satellites are recorded atweighted average of purchase prices. All goods and materials present
in the field are recognized as expenditure when transferred fromheadquarters and satellites to the field or when bought
locally. Appropriate inventory reserves are recorded based on stock
coverage, expiration date and damaged items.				
				

1.7 Receivables and other assets		
Grants receivable correspond to funds owed to MSF by third parties
according to a formal agreement. They result from the differences
between the cumulative allowable expenses incurred and the funds
received for each of these agreements. Contributions receivable
include donations sent by donors before the closing for which thecorresponding cash has been collected by MSF on the following
months after the closing. They are accounted for at fair value, attheir cost net of impairment. Legacies & bequests are accounted foron a cash basis and are therefore not included in receivables (see 1.13
Legacies and bequests). Other receivables and other assets are recorded at their fair value.						
		1.8 Cash and equivalents				MSF considers short-term deposits, cash in headquarters and cash in
the field as cash and equivalents. Amounts are valued at fair value
through the statement of activities category. For the statement ofcash-flow, overdrafts are included as a negative component of cash
and equivalents.							1.9 Provisions and contingent liabilities
Provisions and contingent liabilities are valued at best estimate
when MSF has a legal or constructive obligation as the result of apast event, and if it is probable that an outflow of assets will be
required to settle the provision.												

1.10 Financial debts, accounts payable andaccrued expenses					The financial debts are recorded at fair value.			
Trade accounts payable to suppliers are recorded on an invoice basis
when the invoices are received before year-end, or valued at best estimate if no invoices are received before year-end. Staff costs and litigations on the field remain in books on cash basis when there is no
sufficient information available to evaluate the amount of any financial impact at the closing. No accruals for paid vacation of national

field staff have been booked as of December 31, 2008, except for paidvacation of MSF Switzerland national staff, since no reliable information was available as of 31 december 2008. Grants payable andother debts are accounted for at their nominal value.			
							

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

1.12 Retained earnings and equities		
Retained earnings represent cumulated surpluses and deficits of current and previous years. They are compromised of:•	Permanently restricted funds, which may be capital funds, where
the assets are required by the donors to be invested or retained for
actual use, rather than expended, or which may be the minimum
compulsory level of retained earnings to be maintained in somecountries.					• Unrestricted funds, which are unspent donor non-designated 		
funds to be spent at the discretion of MSF’s trustees to further 		
our social mission.								Other retained earnings and equities represent foundations’ capital,
combination restatements between certain sections and satellites
and translation adjustments (for the combination restatements
related to exchange rate differences). Unspent donor-designated/
restricted funds are treated as deferred income at the year end (see1.11 above)														

1.13 Income						MSF’s income comprises contributions from the public generosity,and public institutional bodies, as well as revenues from other activities. Private income is provided by individuals and private organisations (companies, trusts and foundations, and other not-for-profit
organisations). Public institutional income represents grants (i.e.
contributions based on contracts for specific projects), subsidies anddonations received or pledged directly from / by public institutional
bodies such as governments or multi-lateral agencies. Income fromother activities is mainly from merchandising, equipment and services provided to other organizations, and financial transactions.		
					Donations						Credit Risk						Donations are based on non-reciprocal transfers of cash or otherassets, or cancellation of liabilities. They are recognised upon cash
receipt.
							The receivables are mostly with governments with high credit
ratings, where credit risk is low. Investments are generally in liquid
securities and with counterparts that have a high credit rating. Other
positions are not material or are covered by provisions. At
the balance sheet date there were no significant concentrations ofcredit risk.							Legacies and bequests				If restricted by a donor’s will for use by the organisation (sellingor distribution forbidden), legacies and bequests are accounted for as
restricted income and as the appropriate nature of asset (building,other financial assets, other inventories) when accepted by
the board for their estimated amount. If not restricted by donors,
legacies and bequests are accounted for upon realisation (i.e. cash
receipt).
						

Grants						Grants are recognised as income for the allowable expenses incurredin the current year. At year-end, the difference between the cash
received and the cumulative expenses incurred is accounted for as
grants receivable or deferred income.					In-kind donations and services			In-kind donations and services are not valued and therefore notaccounted for in the statement of financial activities. As MSF is aninternational movement, an aggregate of the in-kind contributions
and services valued at average market prices or valued at themarket prices in force in the different countries would have been
meaningless and misleading in terms of comparability.
The act of volunteering to work in MSF’s humanitarian projects is
not valued because it represents one of the bases of the MSF charterand principles. From a volunteer’s standpoint, this involvement isa personal choice that a valuation at a market price denies. From
MSF’s standpoint, this is also a choice made in accordance with its
principles, and a monetarisation of this involvement would not
represent a fair indicator of the services provided by the volunteers.
		

1.14 Expenditure					Expenses are allocated according to the full cost method. The principle of the full cost method is to collate under each expenses’ category, not only the direct costs that are specifically associated with it(direct allowable costs), but also an apportionment of the indirect
costs (overheads). Therefore all expenditure categories include salaries, direct costs and allocated overheads (building costs, depreciation...).
						

1.15 Financial Risk Management

Restrictions						Foreign Currency Risk					Income is considered restricted only when subject to a donor-imposed
restriction. Donors include all the external parties which contributeto MSF’s resources. A donor-imposed restriction is a stipulation andlimitation in the use of contributed assets or monetary donations.
The restriction can be limited to purpose (country, project, type ofintervention, specific activities), time or specific wishes (vaccines...).
Donations with donor-imposed restrictions are reported as restricted
for their full amount. Unspent restricted donations are carried forward as deferred income. Grants are reported as restricted for theallowable expenses incurred in the current year.			
					Some MSF entities use forward foreign exchange contracts to hedge
the exposure to foreign exchange risks arising from significant internal transfers denominated in a different currency to the one inwhich the expenditure will be incurred. The MSF logistics satellites
also use forward foreign exchange contracts to hedge against therisks arising from significant purchases in currencies different fromthose in which they are selling their goods.

Interest Rate Risk						MSF has no significant long term loans.				
				

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

1.16 Employee Benefits				The nature of pension plans for headquarters and international staff
employees depends on what is the normal custom for the contracting
country of the employee. Pension obligations are usually covered byan independent organisation with a defined contribution plan.
Contributions to a defined contribution pension plan are recognized
as an expense in the statement of financial activities in the year inwhich they are incurred.
In the countries whre there are defined benefit plans, MSF initiateda process in order to evaluate the potential liabilities based on a
actuarial method compliant with IAS 19. It is expected that the post
employment benefits estimations will be available before the closing
on the current year. Nevertheless and due to the fact that the staff
turnover is high and the population is young, the liability is considered as not significant.
										

Médecins Sans Frontières International Financial Report 2008

n ot es to t h e fina n ci a l s tat em en ts

18

21

2 Statement of financial position
2.1 Intangible assets			

2.4 Inventories				 				Mainly comprises software and licenses.													exchange				Opening
Additions
Disposals
gain / loss

Foreign
Other
movements

Closing					 Gross value
Provision											Net value
2008

Net value
2007			Intangible assets - gross value			
Depreciation			

10,114-7,276

1,285-1,513

-110
56

137
-52

12
-1

11,437-8,787

Intangible assets - Net			

2,838

-229

-54

84

10

2,650

Medical and non-medical relief goods					Other inventories					22,259352-300-

21,958
352

19734
312

Total inventories					22,611-300

22,31020,046

2.5 Grants receivable				 									 Gross value
Provision							

2.2 Property, plant and equipment			
Mainly comprises the head offices of some of the entities.				
										Opening
Additions
Disposals

Othermovements

Closing		

5,781
23,784
7,097
4,082
8,747
2,240
1,494

26
509
228
1,004
263
334

-14
-48
-17
-324
-71
-198

120
574
267
46
56
-11
-28

-6
8
-10
25
5

5,901
24,369
7,819
4,346
9,474
2,446
1,607

Property, plant & equipment - gross value		
53,226					Depreciation			-24,559					Property, plant & equipment - Net			
28,668

2,364

-672

1,024

22

55,963

Total grants receivable					-3,358

643

-303

214

-27,362

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

-994

-29

721

236

28,601At the end of the year, the net value of capitalised assets stands at
1,639 thousand euro, and capitalised lease obligations at 2,302 thousand euros. The total reimbursments for the current year amount to
350 thousand euro, and the rent expenses to 440 thousand euros.

8,359
13,502
4,698
229
45
6,922
1,553
55

-7
-333
-333
-

8,351
13,169
4,365
229
45
6,922
1,553
55

3,627
13,194
3,375
1,335
8,174
248
62

21,860-341

21,52016,822

2.6 Contributions receivable														2.7 Other receivables
At December 31st 2008, the committed outstanding amount represents 18,329 thousand euro and is considered to be received within
the following year.

Finance leases

Other receivables mainly relate to services provided and goods soldto other organizations. At December 31st 2008, the committed outstanding amount represents 3,939 thousand euro and is considered
to be received within the following year.

2.8 Other assets
Other assets mainly include prepaid expenses. Breakdown by
maturity date is as follows:						 > 1 year and						
< 1 year< 5 years

2.3 Financial assets
Financial assets consist primarily of loans, investments and otherfinancial assets such as deposits. They are intended to be held formore than one year.													 Gross value
Provision				Net value
2008

Net value
2007

Loans					Long-term investments					Other financial assets					

7
4,427
1,372

-7
-1
-8

4,426
1,363

4,256
1,383

Total financial assets					

5,805

-16

5,789

5,639

Breakdown by maturity date of the net other financial assets
is as follows:						 > 1 year and						
< 1 year< 5 years> 5 years

Total 2008

314

1,363

				
						
Other financials assets - Net					Net value
2007

				

Foreignexchange
gain / loss

Grants receivable from private donors					Grants receivable from public institutional agencies				• ECHO and EU institutions• UN institutions• American governments• Asian governments• EU European governments• Non EU European governments• Oceanian governments• Other governments

Land			Buildings			
Fixtures			
Furniture			Computers			
Machinery & equipment			
Other tangible assets			

Net value
2008

581

468

Other assets					

7,084

-

> 5 years

Total 2008

99

7,183

2.9 Cash and equivalents													

2008		

2007				Short-term deposits						Cash in headquarters						Cash in the field						228,422		
123,045		
24,132		

224,662				
102,822				
22,687				Cash & equivalents						375,599		

350,172												

Médecins Sans Frontières International Financial Report 2008

n ot es to t h e fina n ci a l s tat em en ts

20

23

2.10 Provisions and contingent liabilities			
The following table shows the changes in provisions and contingent
liabilities of the period:				
				
Additional
			Openingprovisions

Its breakdown by maturity date is the following:
UnusedAmountsused

Foreignamounts
reversed				 > 1 year and						
< 1 year< 5 years

exchange
gain / loss

Other
movements

3,387

2,072

€ 2.4m of the Provisions and Contingent Liabilities relates to tax assessments received by MSF relating to our activities in the field. MSF iscurrently challenging the basis of these particular assessments.

-300

-594

46

-

4,610

The remaining € 2.2m of Provision and Contingent Liabilities covers
various different risks for which MSF has a constructive obligation.

2.11 Financial debts
Their breakdown by maturity date is the following: 			 > 1 year and					< 1 year< 5 years> 5 years

Total 2008

Total 2007

Borrowings and loans				
Capitalized lease obligation				

-14
383

1,369

550

-14
2,302

4																		2,564																		Financial Debts				

369

1,369

550

2,288

2,569

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 pay

able to external organizations. The details of the accounts payable
and accrued expenses are disclosed below:

					2008		

2007

Trade accounts payable and accruals						Accrued personnel expenses						Accrued taxes and income tax payable						Public institutional grants payable						Private grants payable						Other liabilities						29,817		
11,621		
1,746		826		28		10,736		

24,597
11,515
1,792
33
23
4,695

Accounts payable and accrued expenses					54,774		

42,654		Their breakdown by maturity date is the following:					 > 1 year and						
< 1 year< 5 years> 5 years									Accounts payable and accrued expenses				

53,03548

1,691

Total 2008

54,7742.13 Deferred income											

Total 2008

11,872

Closing						
Provisions and contingent liabilities		> 5 years			2008		

2007

Deferred income on public institutional grants					Deferred income on private grants						Unspent donor-designated/restricted funds					Other deferred income						Gross value of investment subsidies						5,529		871		2,346		711		2,413		

3,958
440
2,331
158
2,775

Deferred income						11,872		

9,662

			

Deferred income					11,872--The cumulative unspent donor-designated funds will be strictly
spent in accordance with the donors’ desire (e.g. specific countries
or types of interventions) as the need arise.
			
The following schedule shows their year-end position:		
Raised in					previous years					and spent				Openingin 2008

Raised in2008
but not
spent

Foreignexchange
gain / loss

Other
movements

Closing				Algeria			
Angola			Bangladesh			
Chad			Congo, Democratic Republic of the			
Haiti			Indonesia excluding Tsunami			
Iran			Iraq			Lebanon			Madagascar			
Myanmar/Burma excluding Tsunami			
Pakistan			Peru			Sierra Leone			Uganda			Uzbekistan			
Zambia			Zimbabwe			
Other countries or restrictions			

19
3
3
2
18
12
1
63
1
1
2
37
26
215
1,929

-3
-2
-19
1
-1
1
-2
3
-26
3
-215
-264

2
146
9
1
1
17
99

1
18
-1
-1
-19

264
-

19
5
146
21
63
1
2
1
283
37
2
3
16
1,746

Unspent donor-designated/restricted funds		

2,331

-521

274

-3

264

2,346

				
Other countries or restrictions represent either the countries forwhich restricted funds lower than one thousand euro remain
unspent, or transversal restrictions. They mainly include:• a balance of 279 thousand euro from an original contributionof 841 thousand euro earmarked to the purchase of meningitis

2.14 Retained earnings and equities
MSF’s retained earnings have been built up over the years by surpluses of income over expenses. As at Dec 2008, the available portion(unrestricted funds less the translation adjustment) represents 7.6
months of activity. The purpose of maintaining retained earnings is
to meet the following needs: future major humanitarian emergencies for which sufficient funding cannot be obtained, and/or a sudden drop of private and/or public institutional funding, and thesustainability of long-term programmes (e.g. ARV treatment programmes), as well as the pre-financing of operations to be funded byforthcoming public fundraising campaigns and/or by public institutional funding.		

vaccines. These vaccines have actually been bought but only part ly used at year-end. The donation is recognized as 			
income as and when the vaccines have been consumed.			
• annuity trusts of 1,433 thousand euro.		

Médecins Sans Frontières International Financial Report 2008

n ot es to t h e fina n ci a l s tat em en ts

22

25

3 Statement of financial activities
In thousands of euros						2008		

2007

3.1 Income																				3.1.1. Private income										3.2 Expenditure																											
		Programme expenses by nature and continent												AfricaAmerica

Asia

EuropeOceania

UnallocatedTotal 2008

Total 2007

66,20382,73815,09665,283
19,68447,349
2,533
1,593

6,225
11,283
1,161
4,464
1,356
1,907
142
204

18,065
19,1483,225
23,028
7,195
8,916
1,236
466

2,059
5,176
967
2,034
191
812
116
627

519
174
96
141
42
143
5
26

4,543
677
607
470
185
321
3
-249

97,616
119,194
21,151
95,421
28,65359,448
4,035
2,667

93,532
106,781
19,991
76,701
22,45548,702
4,062
2,304

593

14

51

96
44

6

1
242

97
949

24
887

301,073

26,756

81,33012,122

1,151

6,800

429,233

375,439

Income from individuals includes:				Donations						Legacies and bequests						Membership fees						422,275		
87,719		
124		

389,628		
49,148		
129			

Individuals						510,118		

438,906				Companies						Trusts & foundations						Lottery & special events						Joint-appeals						Other private institutions						24,382		
28,723		
21,282		
457		
2,462		

26,557			
32,295			
18,127		
432		
2,416		

Donations and grants from private institutions					77,307		

79,827

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

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Transport, freight, storage
Training and local support
Consultants and field support
Private and public
institutional grants
Miscellaneous
Programmes

Headquarters programme support		
Headquarters programme support relates to headquarters expenses
incurred in order to carry out MSF humanitarian operations (e.g.
project design, monitoring and evaluation, recruitment of expatriates, activities designed to improve the quality and the effectivenessof MSF operations). 						3.1.2. Public institutional income		
The table below presents the breakdown of donations and grants
awarded by public institutional bodies classified by geographical origin:		

Témoignage / awareness-raising		

ECHO and EU institutions						UN institutions						American governments						Asian governments						EU European governments						Non EU European governments						Oceanian governments						Other governments						17,510		
1,807		2,306		
-		37,424		
8,668		
-		-		4,793			1,710			2,746		
-4			33,250			
11,703		
7			

Public institutional income						
		67,714		

54,204

Interest/investment income						Merchandising						Equipment & services sold to other organizations					Other revenues						10,668		
739		
4,443		4,469		

10,609
967
3,961
4,251

Other income						20,319		

19,788Témoignage / awareness-raising activities comprise expenses incurredby MSF in an educational manner to further its social mission. They
represent the situations where MSF acts as a witness and speaks out
about the plight of the populations it serves through trying to mobilise the international community and by issuing information publicly in order to inform, put pressure on responsible actors and stimulate action.

Too often in the countries where MSF works, we cannot treat ourpatients because the medicines are too expensive or they are no longer produced. Sometimes, the only drugs we have are toxic or ineffective, and nobody is looking for a better cure. As a medical humanitarian organisation, it is fundamentally unacceptable to MSF thataccess to essential medicines is becoming almost impossible, particularly for the common global infectious diseases. Since 1999, MSF has
been campaigning internationally to find long-term, sustainable
solutions to this crisis. The Access to Essential Medicines Campaign
is pushing to lower the prices of existing medicines, to bring abandoned drugs back into production, to stimulate research and development for diseases that primarly affect the poor, and to overcome
other barriers to access.
In 2008, the Access to Essential Medicines Campaign contributed 12%
to the témoignage / awareness-raising expenses.

						

2008		

2007

Access to Essential Medicines Campaign					Other témoignage campaigns and expenses					2,635		21,710 		

2,698
16,785

Témoignage / awareness-raising						24,667 		

19,4203.1.3. Other income		

Other humanitarian activities

Fundraising

The other humanitarian activities consist primarily of the cost of thegoods sold and services provided to other organizations, as well as
MSF’s contribution to the Drugs for Neglected Disease initiative, also
called DNDi (cf. note 5.1).

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

Médecins Sans Frontières International Financial Report 2008

n ot es to t h e fina n ci a l s tat em en ts

24

27

4 Sectorial information
4.1 Ratios						Management, general and administration
Management, general and administration represents the expenses
incurred for the management and the administration of the organisation. They consist primarily of expenses associated with executive management, headquarters finance and human resources management,internal communication and the associative life of the organisation.
In July 2004, the Government of the Netherlands filed a claim against
MSF Switzerland in Geneva’s First Instance Tribunal. The claim concerned the reimbursement of a EUR 1 million ransom paid by theGovernment of the Netherlands for the liberation of Arjan Erkel, theformer MSF Switzerland programme head in Dagestan, who was kidnapped on August 12, 2002, and freed on April 11, 2004.
The Government of the Netherlands ordered MSF Switzerland to pay
an amount of EUR 770,000, a sum producing an interest of 5% as of
15th June 2004. In a judgment handed down on 15th March 2007, theFirst Instance Tribunal rejected the claim of the Government of theNetherlands. This judgment was confirmed by the Civil Court of Justice Court of the Canton of Geneva on 22nd February 2008.

The Government of the Netherlands then referred the case to the Federal Tribunal, which finally ruled on 20th July 2008 by partially accepting the appeal by the Government of the Netherlands and by referring both parties “dos-à-dos” (to split 50:50). Thus, MSF Switzerland
has been ordered to pay the amount of EUR 270,000 plus interest to
the Government of the Netherlands.
A decision taken at a meeting of the International Council of MSF
in November 2004 agreed that MSF Switzerland would not bear thewhole financial burden resulting from this litigation. As such, thewhole International movement shared these costs. The expenses arebooked in Management, General & Administration in these combined
financial statements.

2008		

2007									Operational ratios					Operations						Témoignage / Awareness raising						Other humanitarian activities						76.4%		3.8%		
1.1%		

76.0%			3.4%1.6%Social mission						Fundraising						Management, general and administration					81.3%		12.5%		6.2%		

81.0%
13.3%
5.7%

Other expenses						18.7%		

19.0%Total Expenditure						100.0%		

100.0%

Financial independence					Private Income						Public institutional income						Other income						87.0%		10.0%		3.0%		

87.5%		9.1%		
3.3%

Total Income						100.0%		

100.0%

As part of our effort to guarantee independence and strenghten ourlink with home societies, we have been striving to maintain a highlevel of private income.
Funds coming from non public institutional sources represented
90.00% of MSF total income in 2008. More than 3.7 million indivi­dual
donors and private funders made this possible.				
					

4.2 Income and expenditure by geographical area
4.2.1 Private and other income by geographical area			

Australia

Austria

Belgium

CanadaDenmark

France								
Individuals• Donations
				• Legacies and bequests
				• Membership fees				Private institutions				• Companies				• Trusts & foundations
				• Joint-appeals				• Lottery & special events				• Other private institutions
				

21,51521,515
296
5
1,634
1,453
150
32
-

10,819
9,988
828
3
447
397
50

29,30819,088
10,214
6
1,973
1,730
126
117
-

12,524
11,401
1,116
7
1,572
639
894
39
-

6,228
5,764
464
2,423
491
1,183
457
291
-

51,99147,801
4,156
34
1,236
816
406
13

Private Income							

23,14911,266

31,281

14,0968,650

53,226

Interest/investment income				
Merchandising				Equipment & services sold to other organizations
				
Other revenues
				

296
4
11

88
-

2,298
2,507
450

98
22

41
13
127

1,591
466
1,761
1,531

Other income
				

310

88

5,256

120

181

5,349

Médecins Sans Frontières International Financial Report 2008

n ot es to t h e fina n ci a l s tat em en ts

26

29

4.2.1 Private and other income by geographical area (continued)		Germany

GreeceHolland

In thousands of euros						Hong Kong

Italy

Japan

Luxembourg						
			
Individuals• Donations
			• Legacies and bequests
			• Membership fees			Private institutions			• Companies			• Trusts & foundations
			• Joint-appeals			• Lottery & special events			• Other private institutions
			35,16633,859
1,299
8
2,029
235
758
1,306

5,285
5,133
150
2
448
336
112
-

34,41526,2318,171
14
22,5492,517
648
18,883500

14,05513,805
250
1,315
903
172
222
19

36,002
31,369
4,628
5
4,001
3,258
742
1
-

19,421
17,198
2,220
3
1,518
1,032
486

6,881
1,982
4,897
3
145
142
4
-

Private Income			

37,194

5,732

56,964

15,37040,00320,9397,026Interest/investment income			
Merchandising			Equipment & services soldto other organizations
			
Other revenues
			

466
1

22
-

1,390
-

2
-

203
111

117
3

65
-

400

97

-

220

180

44

66

Other income
			

867

118

1,390

223

494

164

131

							

2008		

2007

4.2.2 Public institutional income by geographical area												ECHO and EU institutions						17,510		• Humanitarian Aid Office of the European Commission (ECHO)				
16,044		
• EU 50/50 co-financing• EU DG I and VIII
690
• EU Others
776

4,793
3,301
448
533
510

UN institutions						• World Health Organization (WHO)• World Food Programme (WFP)• High Commissioner for Refugees (HCR)• International Children’s Emergency Fund  (UNICEF)• Office for Project Services  (OPS)• World Aid Fund
• UN Others

1,807		
21
20
180
377
1,108
101

1,710
23
15
238
2
1,144
9
278

EU-governments and affiliates						• Austria• Belgium• Denmark• France• Germany• Greece• Holland• Ireland• Italy• Luxembourg• Spain• Sweden• United Kingdom

37,424		
6,259
3,951
136
3,335
20
215
1,779
-20
4,589
3,587
9,405
4,169

33,250
-11
5,273
2,781
238
850
141
1,554
2,193
90
5,300
3,642
8,225
2,973

Spain

SwedenSwitzerland

UnitedKingdom

UnitedStates

Total

					
			
38,68840,794
Individuals• Donations
			
11,51539,530• Legacies and bequests
			27,172
1,242• Membership fees			21
Private institutions
			
2,188
3,778
• Companies
			
817
1,625
• Trusts & foundations
			
1,371
2,153
• Joint-appeals			• Lottery & special events			• Other private institutions
			-

16,197
13,137
3,056
4
4,162
2,333
1,829
-

27,041
25,191
1,841
9
4,893
1,137
3,948
5
-196

18,155
15,719
2,435
4,006
1,104
2,902
-

85,622
72,337
13,285
16,841
3,276
12,191
820
554

510,118
422,275
87,719124
77,307
24,382
28,723457
21,282
2,462

Non-EU governments and affiliates						• Canada• Japan• Norway• Switzerland

10,973		
2,306
5,304
3,364

14,445
2,746
-4
9,491
2,212

Other governments and affiliates						-		

7Private Income			

40,87644,572

20,36031,934

22,161

102,463

587,425

Public institutional income						67,714		

54,204

Interest/investment income			
Merchandising			Equipment & services soldto other organizations
			
Other revenues
			

1,365
-

800
118

36
1

426
18

322
4

1,029
-

10,668
739

5

443

3
-

172
740

92

42

4,443
4,469

Other income
			

1,370

1,360

39

1,355

418

1,071

20,319		NorwayMédecins Sans Frontières International Financial Report 2008

n ot es to t h e fina n ci a l s tat em en ts

28

31

In thousands of euros						2008		

2007

4.2.3 Expenditure - All Countries					Programme expenses by nature and funding of programmes										Expenses					International staff						National staff						Operational running expenses						Medical and nutrition						Logistics and sanitation						Training and local support						Transport, freight, storage						Consultants and field support						Grants						Miscellaneous						97,616		
119,194		
21,151		
95,421		
28,653		
4,035		59,448		
2,667		1		1,047		

93,532		
106,781		
19,991		
76,701		
22,455
4,062		48,702
2,304
24		
887		

Programmes						
				Logistics satellites’ activities						429,233		

375,439

11,441		

7,507

				

Funding					Public institutional income						63,923		

52,520America						• Canadian International Development Agency (CIDA) - Canada				• Municipalities and regional council - Canada					Asia						• Embassies - Japan						ECHO and EU institutions						• Humanitarian Aid Office of the European Commission (ECHO)				
• EU 50/50 cofinancing						• EU DG I and VIII
• EU Others						EU Europe						• Governments - Others - Austria						• AGCD - Belgium						• Governments - Others - Belgium						• Municipalities and regional council - Belgium					• Danish Agency for Development Assistance (DANIDA) - Denmark				• Governments - Others - Denmark						• Governments - Others - France						• Municipalities and regional council - France					• Ministry of Foreign Affairs (MFA) - Germany					• Governments - other - Greece						• Embassies - Ireland						• Ireland Aid (DCI) - Ireland						• Municipalities and regional council - Italy					• Ministry of Foreign Affairs (MAE) - Luxembourg					• Governments - Others - Luxembourg						• Embassies - Holland						2,167		2,167		
-		-		-		16,834		
15,531		
-		
672
631		
35,187		-		
5,210		143		592		3,896		
-		
90		
31		
3,335		20		67		1,605		
-20		3,920		
-		
-		

2,591
2,612
-20
-4
-4
4,578
3,260		
448		
525
345		
32,354
-11		
4,113
478
681		
2,781
204		
-		
850		
140
28
2,147
90		
4,309		461160		In thousands of euros						2008		

2007

Funding

EU Europe (continued)					• Ministry of Foreign Affairs (BuZa) - Holland
215
1,394
• Governments - Others - Spain
2,797
2,282
• Municipalities and regional council - Spain
790
1,247
• Embassies - Sweden
33
21
Sweden					8,345		7,551
• Forum Syd - Sweden
237
543• Embassies - UK
437
• Department for International Development (DFID) - UK
3,446
2,788
• Jersey Overseas Aid - UK
95
Non EU Europe						7,970		11,319• Ministry of Foreign Affairs (MFA) - Norway					4,064		7,695			• Norwegian Agency for Development Cooperation (NORAD) - Norway			
913		
1,770			• Development and Cooperation Department (DDC) - Switzerland				
2,083		1,502				• Municipalities and regional council - Switzerland					
910		351			
Oceania						-		UN institutions						1,766		1,674
• World Health Organization (WHO)-6• World Food Programme (WFP)
20
15• High Commissioner for Refugees (HCR)					
180		
238		
• International Children’s Emergency Fund (UNICEF)				
377		
2			
• Office for Project Services (OPS)						1,093		1,140			• World Aid Fund
9
• UN Others						
95		276			
Other governments						
-		
7
		
			
Private and other income						376,654		
330,425
		

Staff information
In full-time equivalent							Expatriate staff						National staff						2,029		23,944		

1,994		22,354		

Field positions						25,973		

24,348Programmes relate to the aid projects undertaken by MSF and include
the direct expenses incurred in the different countries of intervention. Logistics satellites’ activities represent the indirect costs dedicated to the projects and associated with the delivery of emergency
relief supplies.
For the year 2008, 429,233 thousand euro were spent in direct connection with the projects. The activities of the logistics satellites
stood at 11,441 thousand euro.
These expenses were funded by 63,923 thousand euro coming frompublic institutional bodies, the balance being funded by unrestricted
and restricted private funds.

The difference of 3,791 thousand euro between public institutional
income as stated in the statement of financial activities and theamount mentioned above represents the funding of expenses andactivities directly undertaken at headquarters level.
Staff information is expressed in full-time equivalent. When fulltime equivalent cannot be provided, an average number of people istaken into account.
Figures for the previous year are presented in total for comparative
purposes. They are not presented in the following pages for the different countries/regions of interventions because of the emergency
nature of MSF’s action.

Médecins Sans Frontières International Financial Report 2008

n ot es to t h e fina n ci a l s tat em en ts

30

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

Armenia

In thousands of euros

2008

Expenses
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous
Programmes
Logistics satellites’ activities

Bangladesh

2008

Expenses
276
533
91
351
9
30
70
1
1
1,362
74

Funding

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous
Programmes
Logistics satellites’ activities

1

Public institutional income

America
Asia
ECHO and EU institutions
EU Europe• Governments - Others - Denmark• Governments - Others - France• Embassies - Ireland• Forum Syd - Sweden
Non EU Europe
Oceania
UN institutions
Other governments

1
1-America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe
Non EU Europe
Oceania
UN institutions
Other governments

1,434

Private and other income

2008

Expenses

Bolivia

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

9
3
49
19
1
10
0
542
0
0

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

323
214
36
41
1
2
31
4
-

1,504

Programmes
		
Logistics satellites’ activities

633

Programmes

652

1

3

		

Funding
500

500
500		
-

Staff information
International staff
National Staff

11
139		

International staff
National Staff

650

Field positions

150

Field positions

56

Logistics satellites’ activities

4

Funding

Public institutional income

143

Public institutional income-

America
Asia
ECHO and EU institutions
EU Europe• AGCD - Belgium• Governments - Others - Belgium• Municipalities and regional council - Belgium
Non EU Europe
Oceania
UN institutions
Other governments

143
143
-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

655

Private and other income

493

1,005

Staff information				

Belgium

33

In thousands of euros

544
448
81
217
34
2
163
15
1		

Funding

Public institutional income

Private and other income

In thousands of euros

Staff information		International staff
National Staff

9

Field positions

9

Staff information
International staff
National Staff

924

Field positions

33

Médecins Sans Frontières International Financial Report 200832

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

BrazilIn thousands of euros

2008

Expenses
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous
Programmes
Logistics satellites’ activities

Burkina Faso

In thousands of euros

2008

Expenses
353
490
72
49
12
6
52
14
1
1,049
-

Funding		

1,372
1,687
251
1,450
423
84
707
13
-

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Programmes

5,988

Programmes

Logistics satellites’ activities

225

		

Funding-

Public institutional income

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

1,049International staff
National Staff

7
38

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Governments - Others - France• Ministry of Foreign Affairs (MAE) - Luxembourg• Swedish International Development Cooperation
Agency (SIDA) - Sweden• Forum Syd - Sweden
Non EU Europe
Oceania
UN institutions
Other governments

Field positions

45

Private and other income

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Public institutional income

Staff information

BurundiLogistics satellites’ activities

374
374
1,008
1
1,006
4,832

Staff information
International staff
National Staff

30
441

Field positions

471

Public institutional income
America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European Commission(ECHO)
EU Europe• Ireland Aid (DCI) - Ireland• Embassies - UK
• Department for International Development (DFID) - UK
Non EU Europe
Oceania
UN institutions
Other governments
Private and other income

Cambodia

2008

Expenses
565
404
156
368
187
21
241
5
1,949
71

Funding
1,382

35

In thousands of euros

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

1,164
889
159
1,783
98
118
181
7
2

Programmes

4,404

Logistics satellites’ activities

212

Funding454
454
152   
180   
122
1,565

Staff information

Public institutional income

666

America
Asia
ECHO and EU institutions
EU Europe• AGCD - Belgium• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - France
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

666
663

Private and other income

3
3,950

Staff information

International staff
National Staff

12
89International staff
National Staff

28
306

Field positions

101

Field positions

334

Médecins Sans Frontières International Financial Report 200834

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

CameroonIn thousands of euros

2008

ExpensesIInternational staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

1,114
1,079
219
458
322
22
659
8
-

Programmes

3,881

Logistics satellites’ activities

155

Central African
Republic

2008

Funding

Expenses
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

2,810
2,893
758
2,426
1,133
9
2,758
24
2

Programmes

12,815

Public institutional income

631

		

America
Asia
ECHO and EU institutions
EU Europe• Swedish International Development Cooperation
Agency (SIDA) - Sweden
Non EU Europe• Development and Cooperation Department (DDC) Switzerland• Municipalities and regional council - Switzerland
Oceania
UN institutions
Other governments

383

Public institutional income

383
248
190
57
3,405

		

Staff information
International staff
National Staff

22
148

Field positions

170

503

2008

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

5,630
5,528
1,432
2,855
986
142
3,678
73
109

Programmes

20,433

Logistics satellites’ activities

1,178

America• Canadian International Development Agency (CIDA) Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Governments - Others - France• Ministry of Foreign Affairs (MFA) - Germany• Municipalities and regional council - Spain• Department for International Development (DFID) - UK
Non EU Europe
Oceania
UN institutions
Other governments

183
183
268
268
728
1
600
127
-

12,140Staff information
International staff
National Staff

56
1,132

Field positions

1,188

690

Funding
2,810

America362• Canadian International Development Agency (CIDA) Canada
362
Asia
ECHO and EU institutions
EU Europe
1,830• AGCD - Belgium-1• Danish Agency for Development Assistance(DANIDA) - Denmark
512• Governments - Others - France• Ministry of Foreign Affairs (MFA) - Germany500• Ireland Aid (DCI) - Ireland• Ministry of Foreign Affairs (MAE) - Luxembourg779• Municipalities and regional council - Spain• Swedish International Development Cooperation
Agency (SIDA) - Sweden
39• Department for International Development (DFID) - UK
Non EU Europe
550• Ministry of Foreign Affairs (MFA) - Norway474• Municipalities and regional council - Switzerland
76
Oceania
UN institutions
68• High Commissioner for Refugees (HCR)
68
Other governments
Private and other income

2008
Chechnya /Ingushetia / Dagestan
Expenses
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

456
3,302
417
1,454
51
65
336
28
8

Programmes

6,117

Logistics satellites’ activities

		

Public institutional income

Funding

Private and other income

Chad

37

In thousands of euros

Expenses

Logistics satellites’ activities		

Private and other income

In thousands of euros

18,314

		

Staff information
International staff
National Staff

112
1,043

Field positions

1,155

-

Funding
Public institutional income-

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

6,117

Staff information
International staff
National Staff

6
222

Field positions

229

Médecins Sans Frontières International Financial Report 200836

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

China

In thousands of euros

2008

Expenses

Colombia

In thousands of euros

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

639
450
74
1,211
1,461
13
531
15
15

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

2,713
3,546
608
1,266
199
76
607
65
-

Programmes

4,410

Programmes
		
Logistics satellites’ activities
		

9,081

Logistics satellites’ activities

482

Funding
Public institutional income
America
Asia
ECHO and EU institutions
EU Europe• Governments - Others - France• Municipalities and regional council - France
Non EU Europe
Oceania
UN institutions
Other governments
Private and other income

13

Funding
7
7
7
4,886

Staff information
International staff
National Staff

13
57

Field positions

70

Public institutional income

2

America
Asia
ECHO and EU institutions
EU Europe2• Danish Agency for Development Assistance (DANIDA) Denmark• Governments - Others - France2
Non EU Europe
Oceania
UN institutions
Other governments
		Private and other income
9,091
		

Staff information
International staff
National Staff

64
230

Field positions

294

Congo, Democratic
Republic of

2008

Expenses

2008
Congo, Republicof (congo-brazzaville)
Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

10,466
13,033
2,270
8,215
2,404
203
7,076
234
-126

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Programmes
		
Logistics satellites’ activities

43,773

Programmes

1,235

Logistics satellites’ activities

		

303
588
41
25
16
6
33
12
1
1,023
1

		

Funding
Public institutional income

39

In thousands of euros

Funding
6,432

Public institutional income

65

America
Asia
ECHO and EU institutions
1,190• Humanitarian Aid Office of the European
Commission (ECHO)
1,190
EU Europe
4,259• AGCD - Belgium• Danish Agency for Development Assistance(DANIDA) - Denmark962• Governments - Others - Denmark• Municipalities and regional council - France
10• Ministry of Foreign Affairs (MFA) - Germany500• Ireland Aid (DCI) - Ireland• Municipalities and regional council - Italy• Swedish International Development Cooperation
Agency (SIDA) - Sweden
2,275• Department for International Development (DFID) - UK 512
Non EU Europe983• Ministry of Foreign Affairs (MFA) - Norway490• Development and Cooperation Department (DDC) Switzerland375• Municipalities and regional council - Switzerland
118
Oceania
UN institutions• International Children’s Emergency Fund  (UNICEF)
Other governments-

America
Asia
ECHO and EU institutions
EU Europe• Ireland Aid (DCI) - Ireland
Non EU Europe
Oceania
UN institutions
Other governments

65
65
-

Private and other income959

Private and other income

38,577

		

Staff information
International staff
National Staff

223
2,242

Field positions

2,465

		

Staff information
International staff
National Staff

6
48

Field positions

55

Médecins Sans Frontières International Financial Report 200838

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

Djibouti

In thousands of euros

2008

Expenses

Ethiopia

In thousands of euros

2008

Expenses

France41

In thousands of euros

2008

Expenses

Georgia

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

146
7
50
139
95
283
1
-

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

4,644
2,926
823
8,181
1,113
21
4,278
83
10

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

501
14
79
1
1
1
32
35

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

584
685
105
1,124
118
27
223
-

Programmes

721

Programmes

22,079662

Programmes

2,866

Logistics satellites’ activities

85

Logistics satellites’ activities

Programmes
		
Logistics satellites’ activities

Funding564

		

Funding

Funding

Public institutional income

412

Public institutional income

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe
Non EU Europe• Development and Cooperation Department (DDC) Switzerland
Oceania
UN institutions
Other governments

228

Private and other income

393

America
Asia
ECHO and EU institutions
2,869• Humanitarian Aid Office of the European Commission(ECHO)
2,869
EU Europe
1,763• Governments - Others - Austria• AGCD - Belgium
476• Governments - Others - Denmark• Ministry of Foreign Affairs (MFA) - Germany
500• Governments - Others - Spain• Swedish International Development Cooperation
Agency (SIDA) - Sweden
175• Embassies - UK257
• Department for International Development (DFID) - UK 356
Non EU Europe855• Ministry of Foreign Affairs (MFA) - Norway593• Development and Cooperation Department (DDC) Switzerland262• Municipalities and regional council - Switzerland
Oceania
UN institutions• International Children’s Emergency Fund  (UNICEF)
Other governments
-

228
184
184
-

Staff information
International staff
National Staff

1-

Field positions

1

Private and other income

1

5,488

17,155

Staff information
International staff
National Staff

107
1,045

Field positions

1,152

Logistics satellites’ activities

153

Funding

Public institutional income-

Public institutional income-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

663

Private and other income

3,019

Staff information

Staff information

International staff
National Staff

11-

International staff
National Staff

15
150

Field positions

11

Field positions

164

Médecins Sans Frontières International Financial Report 200840

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

GuatemalaIn thousands of euros

2008

Expenses

Guinea-Bissau

In thousands of euros

2008

Expenses

Guinea-conakry

233
182
24
28
8
5
39
5
2

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

190
27
24
74
133
0
159
1
-

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Programmes

527

Programmes

608

Programmes

Logistics satellites’ activities

29

Logistics satellites’ activities

Logistics satellites’ activities

3

Funding

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Funding

43

In thousands of euros

Haiti

2008

Expenses
961
535
182
957
134
49
369
22
3,209
206

Funding

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

2,274
6,520
344
3,041
925
40
1,118
67
9

Programmes

14,339Logistics satellites’ activities

Funding

Public institutional income

13

Public institutional income

586

Public institutional income

America
Asia
ECHO and EU institutions
EU Europe• Municipalities and regional council - Spain
Non EU Europe• Municipalities and regional council - Switzerland
Oceania
UN institutions
Other governments

13
13
-

400

Private and other income

517

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe
Non EU Europe• Development and Cooperation Department (DDC) Switzerland• Municipalities and regional council - Switzerland
Oceania
UN institutions
Other governments
Private and other income

50

America
Asia
ECHO and EU institutions133• Humanitarian Aid Office of the European
Commission (ECHO)-11• EU 50/50 cofinancing• EU DG I and VIII
144
EU Europe• Swedish International Development Cooperation Agency(SIDA) - Sweden
Non EU Europe113• Ministry of Foreign Affairs (MFA) - Norway• Development and Cooperation Department (DDC) Switzerland
113
Oceania
UN institutions
Other governments
		Private and other income
3,169

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• AGCD - Belgium• Governments - Others - Denmark• Municipalities and regional council - France• Swedish International Development Cooperation
Agency (SIDA) - Sweden
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions• International Children’s Emergency Fund  (UNICEF)• World Aid Fund
UN Others
Other governments

		Private and other income

Staff information
International staff
National Staff

5
15

Field positions

21

400
186
100
86
-

Staff information
International staff
National Staff

3
4

Field positions

7

507

246

Staff information

Public institutional income

2,022
763
763
1,204
237
14
953
-1
-1
55
62
-7
12,824

International staff
National Staff

20
209

Staff information

Field positions

229

International staff
National Staff

45
768

Field positions

813

Médecins Sans Frontières International Financial Report 200842

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

Honduras

In thousands of euros

2008

ExpensesIndia

In thousands of euros

2008

Expenses

Indonesia

187
285
37
23
3
13
26
14
-

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

2,147
1,287
403
1,393
318
7
623
41
1

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Programmes

588

Programmes

6,220

Programmes

Logistics satellites’ activities

1

Funding

139-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe• Municipalities and regional council - Switzerland
Oceania
UN institutions
Other governments

590

Public institutional income
America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Swedish International Development Cooperation
Agency (SIDA) - Sweden• Jersey Overseas Aid - UK
Non EU Europe
Oceania
UN institutions
Other governments

Logistics satellites’ activities

408
175
175
-

Public institutional income
America
Asia
ECHO and EU institutions
EU Europe• Swedish International Development Cooperation
Agency (SIDA) - Sweden
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments
Private and other income

Staff information

Private and other income

International staff
National Staff

442

Field positions

46

1,419
5

Field positions

3948

Programmes

2,965

Logistics satellites’ activities

22

Public institutional income--

America
Asia
ECHO and EU institutions• EU DG I and VIII
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

2,987

-10
-10
1,433

Staff information
48
346

362
823
67
1,397
203
4
108
-

Funding		International staff
National Staff

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

-10

5,776

Staff information

2008

		

Funding
584
408

Iran
Expenses

460
343
124
30
125
24
304
9
-

		

Funding

Public institutional income

Private and other income

Logistics satellites’ activities

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous45

In thousands of euros

International staff
National Staff

8
129

Field positions

137

		

Staff information
International staff
National Staff

987

Field positions

96

Médecins Sans Frontières International Financial Report 2008

44

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

Iraq

In thousands of euros

2008

Expenses

Italy

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

1,677
3,375
319
5,055
470
316
873
90
23

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Programmes

12,199Programmes

Logistics satellites’ activities

In thousands of euros

412

Funding

Logistics satellites’ activities

Ivory Coast

1,250
2

Funding

Expenses
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

251
117
73
138
20
3
95
11
-1

Programmes

3,234

Programmes

709

Logistics satellites’ activities

20

Logistics satellites’ activities

34

Funding

Public institutional income-

Public institutional income

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

12,611

Private and other income

1,252

America• Canadian International Development Agency(CIDA) - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• AGCD - Belgium• Governments - Others - Belgium• Danish Agency for Development Assistance(DANIDA) - Denmark• Swedish International Development Cooperation
Agency (SIDA) - Sweden• Department for International Development(DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Norwegian Agency for Development Cooperation(NORAD) - Norway
Oceania
UN institutions
Other governments

International staff
National Staff

34
444

International staff
National Staff

3
20

Field positions

477

Field positions

23

2008

661
1,755
147
267
85
49
194
28
48

-

Staff information

JordanInternational staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Public institutional income

Staff information

2008

Expenses
81
687
204
14
27
13
213
10
-

47

In thousands of euros

Private and other income

Funding
701

Public institutional income--

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

728

-8
-8
709
29
676
4
2,567

Staff information
International staff
National Staff

16
253

Field positions

269

Staff information
International staff
National Staff

48

Field positions

12

Médecins Sans Frontières International Financial Report 2008

46

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

Kenya

In thousands of euros

2008

Expenses

Kyrgyzstan

In thousands of euros

2008

ExpensesLaos

49

In thousands of euros

2008

Expenses

Liberia

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

3,304
5,297
736
3,594
1,881
348
1,659
247
10

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

323
220
59
173
133
36
43
5
-

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

317
125
27
125
11
10
28
1
-

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

1,640
3,058
267
1,601
434
24
543
51
15

Programmes

17,075Programmes

992

644

Programmes

7,634

Logistics satellites’ activities

16

Programmes
		
Logistics satellites’ activities

Logistics satellites’ activities

280

Funding
Public institutional income
America• Canadian International Development Agency (CIDA)- Canada
Asia
ECHO and EU institutions• EU DG I and VIII
EU Europe• AGCD - Belgium• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - France• Governments - Others - Spain• Municipalities and regional council - Spain• Swedish International Development Cooperation
Agency (SIDA) - Sweden• Forum Syd - Sweden• Department for International Development(DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Norwegian Agency for Development Cooperation(NORAD) - Norway
Oceania
UN institutions
Other governments
Private and other income

9		

Funding

Funding

Logistics satellites’ activities

Funding

4,120

Public institutional income-

Public institutional income-

Public institutional income

88

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

1,008

Private and other income

653

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Danish Agency for Development Assistance(DANIDA) - Denmark• Governments - Others - Denmark• Ministry of Foreign Affairs (BuZa) - Holland• Governments - Others - Spain• Swedish International Development Cooperation
Agency (SIDA) - Sweden
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Development and Cooperation Department (DDC) Switzerland• Municipalities and regional council - Switzerland
Oceania
UN institutions
Other governments

88
287
287
3,497
1,247
646
790
417
397
248
-23
272
13,235

Staff information
International staff
National Staff

67
592

Field positions

659

		

		

Staff information

269

Staff information

International staff
National Staff

8
40

International staff
National Staff

7
35

Field positions

48

Field positions

42

Private and other income

2,323
443
443
1,690
268
1,000
422
189
189
5,581

Staff information
International staff
National Staff

40
835

Field positions

875

Médecins Sans Frontières International Financial Report 200848

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

MalawiIn thousands of euros

2008

Expenses

Mali

1,727
2,735
515
2,096
503
162
979
50
8

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Programmes

8,775

Programmes

341

America
Asia
ECHO and EU institutions• EU DG I and VIII
• EU Others
EU Europe• AGCD - Belgium• Danish Agency for Development Assistance(DANIDA) - Denmark
Non EU Europe• Norwegian Agency for Development Cooperation(NORAD) - Norway
Oceania
UN institutions
Other governments
Private and other income

Logistics satellites’ activities

2,532
214

Funding		
1,554
428
428
782
782
345
345
7,562

Staff information
International staff
National Staff

38
662

Field positions

700

Moldova51

In thousands of euros

2008

Expenses
517
533
195
407
96
153
626
5
0
0

		

Funding
Public institutional income

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Logistics satellites’ activities

In thousands of euros

Morocco2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

274
252
58
55
12
2
33
6
1

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

269
126
51
85
45
3
45
1
5

Programmes

693

Programmes

632

Logistics satellites’ activities2

		

Funding		

Logistics satellites’ activities0		

Funding			Public institutional income

489

Public institutional income-

Public institutional income-

America
Asia
ECHO and EU institutions• EU DG I and VIII
EU Europe• Ministry of Foreign Affairs (MAE) - Luxembourg
Non EU Europe
Oceania
UN institutions
Other governments

489
489
-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

695

Private and other income

632

Private and other income

2,256

		

		

Staff information		

Staff information			

Staff information		International staff
National Staff

6
27

International staff
National Staff

6
21

International staff
National Staff

9
134

Field positions

33

Field positions

27

Field positions

143

		

Médecins Sans Frontières International Financial Report 200850

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

Mozambique

In thousands of euros

2008

Expenses

Myanmar/Burma

In thousands of euros

2008

Expenses

Nepal

2,415
2,593
517
1,126
553
314
1,028
77
2

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

2,341
2,746
438
5,563
2,823
63
3,536
94
7

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Programmes

8,624

Programmes

17,612

Programmes

Logistics satellites’ activities

132

Funding
Public institutional income
America• Canadian International Development Agency(CIDA) - Canada• Municipalities and regional council - Canada
Asia
ECHO and EU institutions
EU Europe• AGCD - Belgium• Municipalities and regional council - Belgium• Governments - Others - France• Embassies - Ireland• Ireland Aid (DCI) - Ireland• Ministry of Foreign Affairs (MAE) - Luxembourg• Embassies - Sweden• Swedish International Development Cooperation
Agency (SIDA) - Sweden• Department for International Development (DFID) UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Norwegian Agency for Development Cooperation(NORAD) - Norway• Development and Cooperation Department (DDC) Switzerland• Municipalities and regional council - Switzerland
Oceania
UN institutions• World Food Programme (WFP)
Other governments
Private and other income

Logistics satellites’ activities

535

156
156
2,308
1,000
592
76
67
264
33
276
399
75
296
-6
33
20
20
5,874

Staff information
International staff
National Staff

47
615

Field positions

662

Public institutional income
America• Canadian International Development Agency (CIDA) Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Others
EU Europe• Ministry of Foreign Affairs (MFA) - Germany• Municipalities and regional council - Italy• Ministry of Foreign Affairs (MAE) - Luxembourg• Swedish International Development Cooperation
Agency (SIDA) - Sweden• Department for International Development (DFID) UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Development and Cooperation Department (DDC) Switzerland• Municipalities and regional council - Switzerland
Oceania
UN institutions• High Commissioner for Refugees (HCR)• Office for Project Services  (OPS)• UN Others
Other governments
Private and other income

Logistics satellites’ activities

7,106
426
426
2,112
1,909
204
2,319
250
60
331
1,678
942
428
277
237
1,307
112
1,093
102
-

Niger

2008

Expenses
654
363
95
293
30
4
312
17
1,768
1

		

Funding
2,882

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

53

In thousands of euros

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

3,312
5,750
675
7,359
771
50
3,096
77
0
1

Programmes

21,092

Logistics satellites’ activities

705

Funding		Funding

Public institutional income

434

Public institutional income

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European Commission(ECHO)
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments

434

America
Asia
ECHO and EU institutions
2,275• Humanitarian Aid Office of the European Commission(ECHO)
2,275
EU Europe
1,735• Danish Agency for Development Assistance(DANIDA) - Denmark0• Governments - other - Greece20• Ministry of Foreign Affairs (MAE) - Luxembourg440• Governments - Others - Spain
680• Swedish International Development Cooperation
Agency (SIDA) - Sweden596• Department for International Development (DFID) - UK
0
Non EU Europe406• Development and Cooperation Department (DDC) Switzerland342• Municipalities and regional council - Switzerland
64
Oceania
UN institutions
Other governments-

Private and other income

434
1,335

Staff information		International staff
National Staff

14
100

Field positions

114

Private and other income

4,416

17,381

Staff information
International staff
National Staff

87
1,723

Field positions

1,810

11,041

Staff information
International staff
National Staff

52
1,376

Field positions

1,427

Médecins Sans Frontières International Financial Report 200852

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

Nigeria

In thousands of euros

2008

Expenses

PakistanIn thousands of euros

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

2,153
2,951
382
2,175
647
27
1,229
84
18

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

1,388
1,471
305
956
490
11
528
28
2

Programmes

9,666

Programmes

5,179

Logistics satellites’ activities

360

		

Logistics satellites’ activities

93

Funding		Funding			Public institutional income

671

Public institutional income-

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European Commission(ECHO)
EU Europe• Governments - Others - France• Ministry of Foreign Affairs (MFA) - Germany
Non EU Europe
Oceania
UN institutions
Other governments

471

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European Commission(ECHO)
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

471
200
200
9,356

		

Staff information
International staff
National Staff

43
475

Field positions

518

Private and other income

Palestinian
territories

2008

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

800
1,811
193
304
48
9
314
17
1

Programmes

3,498
1

Funding		Public institutional income--

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments

-

5,271

Private and other income

3,499

		

Staff information

Papua New Guinea

2008

Expenses

Expenses

Logistics satellites’ activities

55

In thousands of euros

Staff information

International staff
National Staff

29
449

International staff
National Staff

19
107

Field positions

478

Field positions

127

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous
Programmes
Logistics satellites’ activities

519
174
96
141
42
5
143
26
6
1,151
19

Funding
Public institutional income-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

1,171

Staff information
International staff
National Staff

923

Field positions

32

Médecins Sans Frontières International Financial Report 2008

54

In thousands of euros

In thousands of euros

2008
Russia (excl.
Chechnya/Ingushetia)
Expenses
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous
Programmes
Logistics satellites’ activities

264
918
202
345
70
23
215
8
2,044
0

Sierra Leone

2008

Expenses

Expenses

978
1,340
359
671
726
410
548
24
3

Programmes

4,312

Programmes

22,674Programmes

5,057

Logistics satellites’ activities

215

		

Funding			342

63

Private and other income

Private and other income

1,841

Staff information

Expenses
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Field positions

203
203
-

2008

2,708		5,470		1,090		5,579		1,736		66		5,586		
122		
0		
316		

4
59

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

South Africa

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneousInternational staff
National Staff

203

2008

1,031
954
301
1,132
383
24
450
38
-

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European Commission(ECHO)
EU Europe342• Danish Agency for Development Assistance (DANIDA) Denmark• Governments - Others - Denmark• Ireland Aid (DCI) - Ireland• Municipalities and regional council - Italy-80• Swedish International Development Cooperation
Agency (SIDA) - Sweden
422
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments-

Public institutional income

Somalia57

In thousands of euros

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Public institutional income

Funding

In thousands of euros

Logistics satellites’ activities

464

			
Funding			Public institutional income
700
America• Canadian International Development Agency (CIDA) Canada
Asia
ECHO and EU institutions
EU Europe• Ireland Aid (DCI) - Ireland
Non EU Europe• Municipalities and regional council - Switzerland
Oceania
UN institutions
Other governments
Private and other income

-		
693
693
6
6
22,438Staff information
International staff
National Staff

54		
1,295		

Field positions

1,348

4,186

Staff information
International staff
National Staff

25
376

Field positions

402

Logistics satellites’ activities

15

Funding		Public institutional income

777

America
Asia
ECHO and EU institutions
EU Europe• AGCD - Belgium• Embassies - Holland
Non EU Europe
Oceania
UN institutions
Other governments

777
777
-

Private and other income

4,295

Staff information
International staff
National Staff

23
69

Field positions

92

Médecins Sans Frontières International Financial Report 2008

n ot es to t h e fina n ci a l s tat em en ts

56

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

Sri Lanka

In thousands of euros

2008

Expenses

Sudan

In thousands of euros

2008

Expenses

Swaziland

1,068		
314		
75		
165		
39		
7		
101		
20		
-		
-		

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

11,036
15,664
2,460
6,467
3,539
134
7,569
208
164

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

Programmes

1,789

Programmes

47,241

Programmes

Logistics satellites’ activities

1,005

Logistics satellites’ activities

Logistics satellites’ activities

1			

Funding

Funding170

Public institutional income

America• Canadian International Development Agency (CIDA) Canada
Asia
ECHO and EU institutions
EU Europe• Danish Agency for Development Assistance (DANIDA) Denmark
Non EU Europe
Oceania
UN institutions
Other governments

170

America691• Canadian International Development Agency (CIDA) Canada
691• Municipalities and regional council - Canada
Asia• Embassies - JapanECHO and EU institutions
1,588• Humanitarian Aid Office of the European
Commission (ECHO)
1,588
EU Europe
3,552• Danish Agency for Development Assistance (DANIDA) Denmark
1,344• Governments - Others - Denmark• Governments - Others - France
5• Ministry of Foreign Affairs (MFA) - Germany
750• Ireland Aid (DCI) - Ireland249• Ministry of Foreign Affairs (BuZa) - Holland• Swedish International Development Cooperation
Agency (SIDA) - Sweden
1,204• Department for International Development (DFID) - UK
Non EU Europe
1,148• Ministry of Foreign Affairs (MFA) - Norway970• Norwegian Agency for Development Cooperation(NORAD) - Norway• Development and Cooperation Department (DDC) Switzerland57• Municipalities and regional council - Switzerland
122
Oceania
UN institutions
Other governments-

Private and other income

-		
1,620

			

Staff information
International staff
National Staff

25		
103		

Field positions

128

Private and other income

6,980

41,266

Staff information
International staff
National Staff

245
2,995

Field positions

3,240

Thailand2008

Expenses
522
272
91
202
63
44
196
7
2
1,400
42

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

716
1,001
123
1,130
368
504
147
40
-

Programmes

4,029

Logistics satellites’ activities

11		

Funding

Public institutional income

170		
-

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

59

In thousands of euros

Funding

Public institutional income

57

Public institutional income

484

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe• Municipalities and regional council - Switzerland
Oceania
UN institutions
Other governments

57
57
-

America
Asia
ECHO and EU institutions
EU Europe• Forum Syd - Sweden
Non EU Europe
Oceania
UN institutions• World Health Organization (WHO)• International Children’s Emergency Fund (UNICEF)
Other governments

237
237
246
246
-

Private and other income

1,385

Private and other income

Staff information

3,556International staff
National Staff

11
44

Staff information

Field positions

55

International staff
National Staff

17
204

Field positions

221

		

Médecins Sans Frontières International Financial Report 200858

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

Turkmenistan

In thousands of euros

2008

Expenses

UgandaIn thousands of euros

2008

Expenses

Uzbekistan

61

In thousands of euros

2008

Expenses

Yemen

2008

Expenses

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

379
273
64
99
43
4
61
4
-

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

2,742
2,037
380
1,803
642
45
1,055
47
-

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

512
550
88
719
14
33
122
25
-

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

1,022
1,217
121
766
283
7
376
10
-3

Programmes

927

Programmes
		
Logistics satellites’ activities

8,750

Programmes
		
Logistics satellites’ activities

2,062

Programmes
		
Logistics satellites’ activities

3,799

Logistics satellites’ activities

3

127

		

Funding-		Funding191

		

Funding

Funding

Public institutional income-

Public institutional income

834

Public institutional income-

Public institutional income

471

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

90

America
Asia
ECHO and EU institutions
EU Europe• Governments - Others - Spain
Non EU Europe
Oceania
UN institutions
Other governments

471
471
-

930

America
Asia
ECHO and EU institutions
EU Europe• Swedish International Development Cooperation Agency(SIDA) - Sweden
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

America• Canadian International Development Agency (CIDA) Canada• Municipalities and regional council - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European Commission(ECHO)
EU Europe• Ireland Aid (DCI) - Ireland• Ministry of Foreign Affairs (BuZa) - Holland• Department for International Development (DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Municipalities and regional council - Switzerland
Oceania
UN institutions• International Children’s Emergency Fund  (UNICEF)
Other governments

Staff information
International staff
National Staff
Field positions

8
57
65

Private and other income

90
9
9
624
182
215
227
42
42
69
69
8,043

		

Staff information
International staff
National Staff

59
660

Field positions

719-

Private and other income
Private and other income

3,519

2,062
		

Staff information		

Staff information
International staff
National Staff

11
85

Field positions

96

International staff
National Staff

25
327

Field positions

352

Médecins Sans Frontières International Financial Report 2008

60

In thousands of euros

n ot es to t h e fina n ci a l s tat em en ts

ZambiaIn thousands of euros

2008

Expenses
International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous
Programmes
Logistics satellites’ activities

Zimbabwe

In thousands of euros

2008

Expenses
364
464
75
406
14
24
157
10
1,515
28

		

Funding

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

2,617
3,031
647
5,168
621
100
2,148
37
1

Programmes

14,370Logistics satellites’ activities

460

Public institutional income-

Public institutional income

America
Asia
ECHO and EU institutions
EU Europe• Governments - other - Greece• Governments - Others - Spain
Non EU Europe• Norwegian Agency for Development Cooperation(NORAD) - Norway
Oceania
UN institutions
Other governments-

America
Asia
ECHO and EU institutions
1,576• Humanitarian Aid Office of the European Commission(ECHO)
1,336• EU DG I and VIII240
EU Europe
1,234• Danish Agency for Development Assistance (DANIDA) Denmark11• Ministry of Foreign Affairs (MFA) - Germany
35• Ministry of Foreign Affairs (MAE) - Luxembourg
1,189
Non EU Europe864• Ministry of Foreign Affairs (MFA) - Norway
864
Oceania
UN institutions
Other governments-

Private and other income

1,543

		

Staff information
International staff
National Staff

1058

Private and other income

3,675

68

Other Countries

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

2,726
668
454
258
110
2
220
37
15
-1

Programmes

4,489
23

Funding
Public institutional income-

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe
Oceania
UN institutions
Other governments-

Private and other income

4,512

Staff information
International staff
National Staff

16
124

Field positions

140

International staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous

2,878
175
358
332
369
7
327
-232
-15
246

Programmes

4,445

Logistics satellites’ activities

27

Funding
Public institutional income

924

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European Commission(ECHO)
EU Europe• AGCD - Belgium• Danish Agency for Development Assistance (DANIDA) Denmark• Ministry of Foreign Affairs (MAE) - Luxembourg• Department for International Development (DFID) - UK
Non EU Europe• Development and Cooperation Department (DDC) Switzerland• Municipalities and regional council - Switzerland
Oceania
UN institutions
Other governments

85

Private and other income

Staff information

2008

Expenses

11,154		

Field positions

2008

Expenses

Logistics satellites’ activities

Funding-

Transversal
activities

63

In thousands of euros

85
838
798
17
23
1
1
3,547

International staff
National Staff

57
513

Staff information

Field positions

570

International staff
National Staff

21
11

Field positions

32

Médecins Sans Frontières International Financial Report 2008

62

65

5 Other information
5.1 Commitments			

5.2 Staff figures						Legacies and bequests						International Departures to the field		

Unrestricted legacies and bequests are accounted for upon realization (i.e. on receipt of cash). At the end of the current year, an estimated amount of 30,774 thousand euro has not been realized and istherefore not included in the financial statements.			
								In full time equivalent								International departures (total for the year)					Medical pool						Nurse and other paramedical pool						Non-medical pool						Grants		Some of the programmes are partly financed by public institutional
grants. These grants may cover a more than one-year period and may
not match with the financial year.
The following disclosure presents the amount that MSF has committed to spend according to proposals agreed by the different bodies.

First time departures (full year)						
		2008		

2007		ECHO and EU institutions						UN institutions						American governments						Asian governments						EU European governments						Non EU European governments						Oceanian governments						Other governments						1,667		
723		
115		
-		
1,290		
136		
-		
-		

1,101				
182
265
366
-			

Remaining committed amount to spend					3,932		

1,914

				

Other commitments			

Guarantees given						Mortgages & collaterals given						Foreign currencies term. purchases (given)					Other off balance-sheet commitments given					4,188		
-		-		3,093		

3,7855,051				Off balance-sheet commitments given								7,281		

8,835

In addition, MSF participated to the establishment of the Drugs for
Neglected Diseases initiative (DNDi) with six other organizations: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 research organization, theUNDP/World Bank/WHO’s Special Programme for Research andTraining in Tropical Diseases (TDR), which acts as a permanent
observer to the initiative.						

2007

		
4,617		1,052		1,452		2,113		

4,134
1,117
1,303
1,714			1,142		

1,152

25,973		
23,944		
2,029		

24,34822,354
1,994			1,732		
1,015
289
429

1,649
981
251
417

87		
25
24
20

95
39
26
22

Positions in the field 		

In thousands of euros						Guarantees given refer to loan agreements for 3,530 thousand euro,
to rental contracts for 603 thousand euro, and for other purposes for
55 thousand euro.
Other off balance-sheet commitments given mainly relate to rental
contracts for office buildings.			

2008		

DNDi became a legal entity in July 2003 and MSF was one of thefounding partners of the DNDi. MSF’s objective in being involved in
the creation of DNDi was to help create an R&D initiative for neglected diseases which in time would be self financing and in a position
to work independently of MSF. Accordingly, MSF committed itself toan initial involvement that was limited to five years. A second periodof support has been agreed, this is a period of six years (until 2014).
During this period MSF will assist both financially and with ongoing
DNDi research and delivery of new treatments. Financial support islimited at a maximum of 3% of the total MSF annual expenditure.		

In full-time equivalent		Total field employees						National staff						International staff						Positions in the headquarters 		
In full-time equivalent
Total HQ employees						• Social mission• Fundraising• Management, general and administration		
Volunteers						• Social mission• Fundraising• Management, general and administration
		
NB: For volunteers in the headquarters, the average number ofpeople is taken into account when full-time equivalents cannot
be provided.		

Headquarters remunerations policies		
The gross salaries presented below are based on the policies of thedifferent MSF entities. They are presented in local currency anddepend on the cost of living in the different countries where theentities are established. (next page)

Médecins Sans Frontières International Financial Report 2008

N oets of t h e fina
Otnhciera li nsftat
orm
em
at
en
ion
ts

64

67

5.2 Staff figures (continued)		

2008

for the position ofHighest gross salaries by entity			MSF-Australia in Australian Dollar:		
MSF-Austria in Euro:		
MSF-Belgium in Euro:		
MSF-Canada in Canadian Dollar:		
MSF-Denmark in Danish Krone:		
MSF-France in Euro:		
MSF-Germany in Euro:		
MSF-Holland in Euro:		
MSF-Hong Kong in Hong Kong Dollar:		
MSF-Italy in Euro:		
MSF-International in Swiss Franc:		
MSF-Japan in Yen:		
MSF-Luxembourg in Euro:		
MSF-Norway in Norwegian Krone:		MSF-Spain in Euro:		
MSF-Sweden in Swedish Kronor:		
MSF-Switzerland in Swiss Franc:		
MSF-UK in Pound Sterling:		
MSF-USA in US Dollar:		
MSF-Supply in Euro:		
MSF-Greece in Euro:		
MSF-Logistique in Euro:		
Epicentre in Euro:		Fondation MSF in Euro:		
EUP in Euro:		
MSF-South Africa in Rand:		

141,700
63,05074,639119,322563,837
72,527
90,20791,420562,428
56,600141,5879,444,000
64,131
588,000
64,919540,000
132,234
53,230121,100
58,89547,68956,38170,75357,42553,26941,114General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
Intn President/Sec General
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
General Director
Epidemiologist

44,75335,387
23,34835,157253,080
21,881
39,42926,088116,748
21,60056,624
3,756,000
27,903
236,250
21,370210,000
59,50920,10740,50024,023
14,317
20,86530,01431,87728,678
4,519

Donor Service Centre Staff
AssistantAdministrative Assistant
Receptionist
Assistant
Assistant
Assistant
Assistant
Assistant
Donor Service Centre Staff
Trainee - Access Campaign
Communication officer
AssistantFace2Face Dialoguer
Assistant
Assistant
Assistant
AssistantAdministrative AssistantWarehouse Assistant
Receptionist
Assistant Operator
Secretary
Assistant
Assistant
Cleaner

Lowest gross salaries by entity
MSF-Australia in Australian Dollar:		
MSF-Austria in Euro:		
MSF-Belgium in Euro:		
MSF-Canada in Canadian Dollar:		
MSF-Denmark in Danish Krone:		
MSF-France in Euro:		
MSF-Germany in Euro:		
MSF-Holland in Euro:		
MSF-Hong Kong in Hong Kong Dollar:		
MSF-Italy in Euro:		
MSF-International in Swiss Franc:		
MSF-Japan in Yen:		
MSF-Luxembourg in Euro:		
MSF-Norway in Norwegian Krone:		MSF-Spain in Euro:		
MSF-Sweden in Swedish Kronor:		
MSF-Switzerland in Swiss Franc:		
MSF-UK in Pound Sterling:		
MSF-USA in US Dollar:		
MSF-Supply in Euro:
MSF-Greece in Euro:		
MSF-Logistique in Euro:		
Epicentre in Euro:		Fondation MSF in Euro:		
EUP in Euro:		
MSF-South Africa in Rand:		

5.3 Subsequent events		
On 4 March 2009 the Government of Sudan ordered MSF-Holland andMSF-France, together with 12 other international NGOs, to immediately stop its relief activities in Darfur. All international staff were
expelled from the country and all of the assets of the organizations
were immediately seized by the Government of Sudan.			
						The events do not affect the 2008 balance sheet. All stocks and inventories are expensed as soon as they are shipped to projects. However,the loss of assets that otherwise would have been utilized for therealization of the objectives of the projects is estimated at between
3m and 3.5m EUR. The bank accounts held in Sudan have been frozen, with balances of 0.5m EUR. The present status of those accounts
is unclear. No provision has been made in the 2008 financial statements for the possible writing off of bank balances.			
						The expulsion has resulted in significant financial commitments
including those related to labour rights. The financial commitment
is estimated to be between 1.6m and 3m EUR. No provision has been
made in the 2008 financial statements for these commitments asthey are resulting from subsequent events.				
						

Médecins Sans Frontières International Financial Report 2008

N oets of t h e fina
Otnhciera li nsftat
orm
em
at
en
ion
ts

66

About this publication

EditorDjamila Mili, International Finance Coordinator together with
Suneeta Adusumilli, Interim International Finance Officer andTory Godsal, Field Financial Coordinator

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

Graphic design
Studio Roozen, Amsterdam, The Netherlands

Printing
Drukkerij Mercurius, Wormerveer, The Netherlands

MSF International Movement

MSF International Movement Financial Report 31/12/2008

Médecins Sans Frontières (MSF) was founded in1971 by a small group of doctors and journalists
who believed that all people should have accessto emergency relief. MSF was one of the first non
governmental organisations to provide urgently
needed medical assistance and to publicly bear
witness to the plight of the people it helps.

Today MSF is an international medical
humanitarian movement with national
sections in 19 countries. In 2008, over 26,000
doctors, nurses, and other medical professionals,
logistical experts, water and sanitationengineers and administrators provided
medical aid in over 65 countries.

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

MSF Financial
Report 2008