by a small group of doctors and journalists who believedthat all people should have access to emergency relief.
MSF was one of the first nongovernmental organizations
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 branch offices in 19 countries.
In 2004, MSF volunteer doctors, nurses, other medical
professionals, logistical experts, water-and-sanitationengineers and administrators departed on more than
3,800 missions and joined approximately 22,500 locally
hired staff to provide medical aid in over 70 countries.
MSF was awarded the 1999 Nobel Peace Prize.

MSF International Financial Report 31/12/2004

Médecins Sans Frontières (MSF) was founded in 1971

31/12/2004

MSF International Financial Report

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

MSF Missions around the World

Contents
Activity and Financial Report

4

Auditors’ Report

8

Combined financial statements

9Notes to the financial statements

15

Introduction

15• Statement of financial position
10• Statement of financial activities
11• Statement of functional expenses
12• Statement of cash flows
13• Statement of changes in retained
retained earnings and equities 14

1 Significant accounting policies
16• Basis of presentation
16• Foreign currency translation
16• Change in accounting policies
16• Intangible assets and property, plant and equipment 16• Financial assets
16• Inventories
17• Receivables and other assets
17• Cash and equivalents
17• Provisions and contingent liabilities
17• Financial debts, accounts payable and accrued expenses 17• Deferred income
17• Retained earnings and equities
17• Income
17• Expenditure
18
2 Statement of financial position• Intangible assets• Property, plant and equipment• Financial assets• Inventories• Grants receivable• Contributions receivable• Other receivables• Other assets• Cash and equivalents• Provisions and contingent liabilities• Financial debts• Accounts payable and accrued expenses• Deferred income• Retained earnings and equities

19
19
19
19
20
20
20
20
20
20
21
21
21
22
23

3 Statement of financial activities• Income• Expenditure

24
24
25

4 Sectorial information• Ratios• Income and expenditure by geographical area

26
26
26

5 Other information• Commitments• Staff figures• Subsequent events

76
76
77
79

2 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

74

65

22
83
546

82

27 75
67

38

71

64
79

53

52

51

32 23
29 33
25 57
21
18

62

8
7

84
80
36

43

42

50

58

15

59

78

60

56
4

2

55

12
26

19

81 41
66
11
76
48

86
87

44

44
77

73

14

13

40

17

1

34

20

24

37

61

10
31
30
6
68
39
45

85

16
28
3

9

63

72
69

49
88

35

54
47

70
1 Afghanistan
2 Angola
3 Armenia
4 Bangladesh
5 Belgium
6 Benin
7 Bolivia
8 Brazil
9 Bulgaria
10 Burkina Faso
11 Burundi
12 Cambodia
13 Cameroon
14 Central African Republic
15 Chad16 Chechnya / Ingushetia / Dagestan
17 China
18 Colombia
19 Democratic Republic of Congo (DRC)
20 Republic of Congo
21 Costa Rica
22 Denmark

23 Dominican Republic
24 Ecuador
25 El Salvador
26 Ethiopia
27 France
28 Georgia
29 Guatemala
30 Guinea
31 Guinea-Bissau
32 Haiti
33 Honduras
34 India
35 Indonesia
36 Iran
37 Iraq
38 Italy
39 Ivory Coast
40 Japan
41 Kenya
42 Korea, North
43 Kyrgyzstan
44 Laos
45 Liberia

46 Luxembourg
47 Madagascar
48 Malawi
49 Malaysia
50 Mali
51 Mauritania
52 Mexico
53 Morocco
54 Mozambique
55 Myanmar
56 Nepal
57 Nicaragua
58 Niger
59 Nigeria
60 Pakistan
61 Palestinian territories
62 Peru
63 Philippines
64 Romania
65 Russia excluding
Chechnya / Ingushetia / Dagestan
66 Rwanda
67 Serbia and Montenegro

68 Sierra Leone
69 Somalia
70 South Africa
71 Spain
72 Sri Lanka
73 Sudan
74 Sweden
75 Switzerland
76 Tanzania
77 Thailand
78 Tibet
79 Turkey
80 Turkmenistan
81 Uganda
82 Ukraine
83 United Kingdom
84 Uzbekistan
85 Venezuela
86 Zambia
87 Zimbabwe
88 Asia tsunami disaster

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 3

Activity and Financial Report
For the year ended 31 December 2004
This report is presented along with thefinancial statements of the organisation
for the year ended 31 December 2004.

The charter of Médecins sans Frontières

Its supporters guaranteed MSF’s independence

Médecins Sans Frontières is a private international

In sharp contrast to virtually every other catastrophe thathumanitarian organizations addressed in the past year, the tsunami generated an exceptional outpouring of goodwill, solidarity and generosity on an international level. Less than a week
after the tsunami, MSF estimated that it had received morethan sufficient funds for its foreseen emergency medical activities in the region and asked donors instead to contribute to ourwork in other emergencies. This – at the time – radical stance isan illustration of our understanding of financial transparency
and our own particular role in this type of crisis.
MSF also approached its donors worldwide to request their permission to use their donations in other crisis situations such as
Niger, Somalia, Columbia or the Democratic Republic of theCongo (DRC), where huge numbers of people continue to suffer
year after year in deafening silence. Our supporters were overwhelmingly positive giving us the resources to respond quickly
and effectively to crises during 2005
It is the ongoing support of thousands of individuals that makes
it possible for MSF to assess needs and provide medical relief
within hours of a disaster or a crisis. MSF can start working
without having to wait for the international community towake up to the crisis or for institutional donors to release
funds. Thanks to its supporters, MSF can retain its independence and intervene when and where our assistance is mostneeded. This impartiality and independence of analysis andaction are crucial elements of MSF’s identity that must be
upheld despite the changing landscape of humanitarian aid.

association. The association is made up mainly of
doctors and health sector workers and is also open

The financial statements have been

to all other professions which might help in

prepared in accordance with theachieving its aims. All of its members agree to hon-accounting policies set out in note 1
to the financial statements.
Objects & Policies
Médecins Sans Frontières (MSF) is an international non-governmental medical-humanitarian organisation. We provide independent medical relief to victims of war, disasters, epidemics
and other catastrophes in over 70 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 our own assessments, manage projects directly andmonitor the impact of our assistance. We also campaign forimproved access to medicines for the most vulnerable groups
and fund research into the development of drugs for neglecteddiseases.
MSF is a voluntary organisation. Each year about 2,500 doctors,
nurses, logistics specialists and engineers of all nationalities
leave on field assignments to join around 22,000 staff in the
countries of assistance.

Organisational Structure
Initially founded in Paris in 1971, MSF has become an international organisation with nineteen sections throughout theworld. Each section is an association. Twice a year the presidentof each section attends the MSF International Council, which isan association, registered in Switzerland. This Council has,amongst others, the responsibility to promote accountability
and transparency within the MSF movement; These accounts
are a ref lection of that responsibility and ref lect the financial
situation of the movement as a whole. It should be noted thatthe financial accounts include 18 sections rather than 19 sections as MSF Greece rejoined the movement in January 2005.
All those working with MSF agree to abide by the principles of
the International Charter of MSF as follows:

4 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004or the following principles:• Médecins Sans Frontières provides assistanceto populations in distress, to victims of natural
or man-made disasters and to victims of armed
conflict. They do so irrespective of race religion, creed or political convictions.

• Médecins Sans Frontières observes neutrality

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

• Members undertake to respect their profes-

sional code of ethics and to maintain complete
independence from all political, economic or
religious powers.

• As volunteers, members understand the risks

and dangers of the missions they carry out andmake no claim for themselves or their assigns
for any form of compensation other than thatwhich the association might be able to affordthem.

The Year in Review
On 26 December 2004 shortly after a tsunami ravaged the coastsof South Asia, leaving more than 300,000 people dead and thousands more injured and homeless, more than 200 MSF international volunteers and hundreds of national staff rushed to thehardest-hit areas, especially Indonesia and Sri Lanka. Within
72 hours, our first teams began working in conjunction withnational efforts to provide emergency relief to thousands of people affected by the disaster. MSF’s response included providing
medical staff and materials to existing health facilities, runningmobile clinics where no health care was available, setting up
emergency water and sanitation systems where displaced people
were gathering, distributing essential relief items, and once initial medical needs had been met, giving psychosocial assistanceto those traumatized by the event and its consequences.

Assisting those in conflict zones
One conf lict in which MSF’s neutrality has been so crucial is in
the DRC, where, for the majority of the people, the so-called
transition from war to peace remained little more than a mirage
during 2004. Thousands continued to die from treatable diseases such as malaria and measles. Violence continued to f lare,trapping those living in the provinces of Ituri, North and South
Kivu and Katanga. For example in Bunia, Ituri surgeons operated on adults and children who had survived gunshot wounds,
machete attacks, burns and sexual violence and the multi-disciplinary team has cared for over 1000 women who have been
raped, an horrific side effect of the prevailing situation.
Elsewhere in the DRC, MSF teams provided hospital and basiccare to local populations and people displaced by violence.
Their activities spanned from giving nutritional and medical
assistance to malnourished children to providing psychologicalcounselling to victims of war.
In Colombia, people have been forced for decades to live amid
violent confrontations among government forces, paramilitarygroups and armed guerrillas, which have terrorized and targeted civilians in both rural and urban areas. In its projects
around the country, MSF tries to alleviate some of the sufferingby bringing medical services, including psychological care, tovulnerable and displaced civilians. Similarly, in the Haïtian

capital of Port au Prince, civilians have also been caught in the
crossfire of political and criminal violence that has wracked
their city in waves since September 2004. While living conditions in several of the poorest neighbourhoods deteriorate andbrutal attacks intensify, the number of people who have been
injured by violent acts – and who have received emergency
medical and surgical care from MSF – continues to grow.

Calling attention to Darfur’s ongoing violence
Today, approximately two years after violence broke out in
Sudan’s western region of Darfur, the conf lict has faded fromthe media. But the terror it inf licts on civilians remains everpresent. Many of those gathered in camps within Sudan or justacross the border in eastern Chad see no end in sight to theirplight, and repeated village burnings, sexual violence andattacks have made returning home an unrealistic option formost. Yet the camps or villages in which they have gathered arefar from secure. People living in these areas continue to be subjected to repeated aggression and recurring displacement. Froma slow and difficult start MSF expanded its assistance from asmall team overwhelmed by the needs of a camp of 80,000 people to assisting more than one million people who were forced
to f lee their homes or were otherwise affected by the violence
and its consequences.
In addition to the medical care provided, MSF spoke out on anumber of occasions, including before the UN Security
Council, on what our teams have witnessed in Darfur.
MSF described both the inadequate a slow humanitarian
response, as well as the active obstruction by the Sudanese government throughout the year, and published data ref lecting thehigh mortality and suffering experienced by the people ofDarfur, both as they escaped the destruction of their villages
and, once they arrived in and around the camps. These descriptions have both personal and institutional risks, but our volunteers see it as a responsibility to make people and governments
aware of the abuses they witness. To remain silent is unacceptable and impossible.

Promoting better care for those with neglecteddiseases
Every day, in countries around the world, MSF confronts
another form of violence that touches millions. Patients livingwith diseases such as malaria, tuberculosis (TB), HIV/AIDS,
sleeping sickness and Chagas disease, to name only a few, diesimply because the medicines needed to treat them are notavailable in sufficient quantities, are too expensive or do noteven exist. Currently, there is little evidence of urgency toincrease the supply of crucial medicines, find new treatments ordevelop better diagnostic tools for classic killers such as malaria. In recent years, there has been a timid resurgence of researchon these diseases, however, considering the decades of neglect,these improvements are precarious and disproportionately
minor for patients awaiting diagnosis and treatment today.
While MSF and many others have shown that it is possible to

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 5

Financial Reporttreat HIV-positive adults – even those living in very resourcepoor settings – the same has not been true for the disease’s
youngest victims. Today our efforts to treat children infectedwith HIV/AIDS are severely hampered by a lack of appropriate
drug formulations and diagnostic tools. The HIV tests currently available in developing countries do not work in infants
younger than 18 months old. Half of all children with AIDS
never reach their second birthdays. Despite the fact that MSF is
now successfully treating more than 30,000 patients in 27 countries, our field teams are forced to devise makeshift solutions,such as breaking adult pills in two or struggling to get young
children to swallow syrups frequently, to treat them. For HIV/AIDS patients who are also infected with TB (the most common
opportunistic infection accompanying HIV/AIDS), the obstacles are just as high. Problems in diagnosing TB, high pill loads,
drug interactions, and the lack of coordinated care are some ofthe difficulties facing our medical teams in various countries,
especially in parts of southern Africa, where both diseases killthousands every year. However it is now clear that it is possible
to successfully integrate HIV/AIDS and TB care. In countries
such as South Africa, some important headway has enabledextremely ill patients to regain their health and restart theirlives.

Combined Accounts 2004
MSF is pleased to present its first set of audited combined
financial accounts. The combined accounts present an aggregation of financial statements of 18 MSF sections worldwide
together with the financial statements of 12 satellite organisations. The financial accounts provide both a view of MSF’s work
internationally and also a means of transparency and accountability.
MSF has long desired to produce complete audited combined
accounts for all its international operations in an effort toincrease transparency and accountability to the populations forwhom we work, for donors and volunteers alike.
Combining the audited accounts of all the MSF sections andsatellites has been a challenge and we are grateful to all those
involved in completing this project.

Income2004 saw an increase in income for MSF internationally. MSF
received an increase in income of € 76 million, an increase of
19.9% on 2003. MSF’s total income for the year 2004 was € 458
million. We would like to take this opportunity to most sincerely thank all our donors for their continued support without
whom we would be unable to work for the populations, which
we serve.

Fulfilling our commitments

Expenditure

Whether caring for an HIV/AIDS patient co-infected with TB,
a gunshot victim in DRC or Haiti, or a malnourished child in
Niger whose family is unable to pay for food or medical assistance, MSF continues to strive to bring medical assistance tothose who most need it. Yet our ability to gain access to people
in need is challenged by the abuse of humanitarian symbols forpolitical purposes, and the concurrent violence against humanitarian aid workers themselves. Discourse concerning the
responsibility of states in respecting the role of impartial
humanitarian action and the need for action based on principles has lead to MSF being accused at times of being “old fashioned” and even extremist for reaffirming its basic principles inan evolving world. However, it is the use of these very principles
to interpret and respond to a changing environment that allows
us to carry out pragmatic actions under such conditions. The
challenge is the merging of principles and pragmatism in manydifferent contexts and different ways. In the end, we have one
goal in mind: to provide medical assistance to those who needit, whatever the circumstances.

Having outlined the funds available to MSF in 2004, the combined accounts also show the disbursements of those funds.
The total expenditure in 2004 was € 421 million. This expenditure can be broken down into two main categories being social
mission and other expenses. The table below breaks down thesecategories further and allocates expenditure accordingly.

Expenditure Social mission

2004
M€

2003
M€

Programs
Headquarters program support
Témoignage/awareness raising
Other humanitarian activities

277
44
15
8

248
38
14
8

Total social mission

344

308

Tsunami Related Donations – Ten months
financial overview
The Asian Tsunami on the 26th December 2004, lead to anenormous response from the general public worldwide. As thisreport is written, the first anniversary of the Tsunami is imminent and hopefully the review below will be helpful.
In an extraordinary outpouring of support, MSF sections
worldwide received € 110 million in donations to provide emergency relief to people affected by the tsunami. By the end of
September 2005, MSF had spent € 22 million on tsunami-related operations in South Asia. In total the organisation will most
likely spend € 24.3 million for activities in the regions affectedby the tsunami in 2004 and 2005. The 2004 financial statements
include € 2 million of Tsunami related donations; the balance
will be ref lected in the 2005 accounts.
The generosity of hundreds of thousands of MSF donors worldwide made it possible for MSF teams to begin assessing theneeds and providing medical relief in the most-affected areas ofIndonesia, Sri Lanka, Thailand, and other countries within 48
hours of the disaster.
Less than a week after the tsunami, estimating that we hadalready received sufficient funds for our foreseen emergency
activities, MSF began asking donors to stop giving donationsfor MSF’s response to this particular emergency. Instead they
were encouraged to support our work providing medical care inother emergencies and ongoing conf licts such as DRCongo,
Somalia or the Darfur region of Sudan.

MSF Operational Budget TsunamiM€• India• Indonesia• Malaysia• Sri Lanka• Thailand

0.61
19.44
0.03
4.10
0.11

Total

24.29

Other expenses
MSF Expenses (end of September)
Fundraising
Management,
general and administration

49
28

24

*Total other expenses

77

67

M€

43
• India• Indonesia• Malaysia• Sri Lanka• Thailand

0.47
17.35
0.03
4.15
0.09

Total

22.09

MSF offices around the world also began contacting individuals
requesting their permission to use their funds to support MSF’s
work in emergencies elsewhere in the world. This process is stillongoing, but so far an overwhelming majority of the donors has
accepted that we use their donations elsewhere. At the end of
October, 70% of the funds initially received for the emergency
can be used to support MSF’s other emergency programsaround the world such as in Niger and Pakistan today. MSF
seeks to derestrict a further 7% of the donations and 1% has
been refunded on request.
MSF is extremely grateful for the unprecedented surge of spontaneous donations we received following the tsunami disasterand will continue to use this money to provide medical andpsychosocial care in the regions affected by the tsunami. At thesame time, we are heartened by the trust our supporters haveplaced in us in allowing us to use their funds where they areneeded most. We believe that being open and transparent with
our donors about how we use their funds is essential, as it istheir support that allows us to alleviate the suffering of themost vulnerable in the worst conf licts and disasters around theworld.
Rowan Gillies
President, MSF International Council

Fundraising situation (*)• Funds collectedof which:• Funds derestricted or
re-directed to other crises• Funds reimbursed• Remaining restricted fundsof which:• Remaining derestriction target• Funds budgeted for Tsunami
operations 2004/2005

M€

%

110.2

100.0

76.8
1.3
32.2

69.7
1,1
29.2

7.9

7.2

24.3

22.0

* exchange rates used: end of October 2005*(There was also a payment of income tax € 49k 2004 and € 47k 2003)

The result of the above is that MSFs total expenditure 2004 isrepresented by 82% spent on social mission and 18% otherexpenses.

6 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 7

Auditors’ Report

Combined Financial statements
for the year ended 31 December 2004

Year ended 31st December 2004
We have audited the accompanying international combined balance sheet of Médecins sans
Frontières Movement as of 31st December 2004, and the related international combined statements of income, changes in equity and cash f lows for the year then ended. These international
combined financial statements are the responsibility of the Movement’s management. Our
responsibility is to express an opinion on these international combined financial statements
based on our audit.
We conducted our audit in accordance with International Standards on Auditing. Those
Standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes examining,
on a test basis, evidence supporting the amounts and disclosures in the financial statements. An
audit also includes assessing the accounting principles used and significant estimates made bymanagement, as well as evaluating the overall financial statement presentation. We believe that
our audit provides a reasonable basis for our opinion.
Based on our audit, nothing has come to our attention that causes us to believe that the accompanying international combined financial statements set up in accordance with Médecins sans
Frontières accounting policies do not present fairly, in all material respects the financial positionof the Movement as of 31st December 2004, and of the results of its operations and its cash f lows
for the year ended.
Without qualifying our opinion we draw attention to the following points:• the international combined financial statements as of 31st December 2004 present non audited
figures for the year ended 31 December 2003;• the note 1 – Significant Accounting Policies – to the international combined financial statements
present the main deviations from the International Financial Reporting Standards and SIC
interpretations in the Médecins sans Frontières accounting policies.

Paris La Défense, November the 7th 2005
KPMG Audit
Département de KPMG S.A.

Gilles Salignon
Partner

8 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 9

Statement of financial activities

Notes

2004

2003

In thousand euro

2.1
2.2
2.3

451
28.6102.674

367
28.6702.573

Individuals
Private institutions

2.4
2.5
2.6
2.7
2.8
2.9

31.73612.28339.32430.068
4.144
5.339
201.805

31.61011.09728.477
5.463
7.659
4.152
163.675

Current assets - Net

292.965220.523

Total assets - Net

324.700

252.133

Permanently restricted funds
Unrestricted funds
Other retained earnings and equities

2.837
236.645-3.707

5.675
199.635-2.398235.776
2.954
4.681
34.57446.65262202.9122.151
4.994
33.5968.437
44Liabilities

88.92449.222

Total liabilities and retained earnings

324.700

252.133

In thousand euro

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

3.1.1/4.2.1
3.1.1/4.2.1

Private Income
Non-current assets - Net
Inventories - Net
Grants receivable - Net
Contributions receivable - Net
Other receivables - Net
Other assets
Cash & equivalents

Retained earnings and equities
Provisions and contingent liabilities
Financial debts
Accounts payable and accrued expenses
Deferred income
Overdrafts

10 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

2.14
2.10
2.11
2.12
2.13

Restricted

T
Total
2004

T
Total
2003

280.865
33.45915.14913.364296.01446.823251.10337.211

314.32328.513342.837

288.313

Notes Unrestricted

Public institutional income

3.1.2/4.2.2

209

102.681102.890

77.618Other income

3.1.3/4.2.1

12.31487

12.40115.935326.847131.282458.128

381.866

3.2/4.2.3
3.2
3.2
3.2

152.19340.23114.0807.654

125.126
3.903
393
288

277.31944.13414.4737.942

247.967
37.95014.342
8.002

3.2
3.2
3.2

214.157
47.93527.63949

129.710
1.282
316
-

343.86749.21727.95549308.26142.95723.80047

Other expenses

75.6231.597

77.22066.804

Total Expenditure289.780

131.307421.087375.065

Net exchange gains/losses
unrealized & realized-2.87327-2.846-7.202

Surplus/(deficit)

34.1942

34.195-400

Total Income
Programs
Headquarters program support
Témoignage / Awareness raising
Other humanitarian activities
Social mission
Fundraising
Management, general and administration
Income tax

Statement

Statement

Statement of financial position

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 11

Statement of cash flows

In thousand euro

In thousand euro

Social mission
Nature of expenses

Programs

Headquarters
programsupportTémoignage /AwarenessraisingOtherhumanitarian
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

125.50749.37758.27016.3971.658
6.884
10.503
447
1.097
617
6.562
-

31.296
2.188
-3
76
885
1.122
79
156
4.780
90
7
464
1.095
1.898

6.403
795
1
-1
716
923
1.108
3.065
1.101
7
30
8
80
237

786
727
1.775
680
18
22
16
92
1
3.775
4
28
17

163.992
53.08760.04217.152
3.277
8.951
1.203
3.221
16.477
546
4.908
1.094
7.766
2.152

Total

277.31944.13414.4737.942

343.867

Nature of expenses

Management,
general andFundraising administration

Other expenses
Income tax

Total Other
expenses
expenses

2003

351.366
342.837286.626
288.313-1-597-26.734-831
36.09694.255102.890

1.584-2.533-141
76.99777.618-10.1591.524-403.905
12.401-343.867-77.220-1.459838-356.170
15.935-308.261-66.804

0
3.713
72
-456
-92
-2.316

0
3.063
2.819
-52
-2.798

1.395
2.464

-2.5782.507

41.716

7.453

Investments in non-current assets
Proceeds on disposals of non-currents assets
Investment subsidies as income
Change in investment subsidies liabilities-3.653
456
92
1.091

-10.278
52
521

Net cash provided by/(used for) investing activities (B)-2.015-9.705

Permanently restricted contributions and income
Gains/losses resulting from financial assets and debts
Change in financial debts
Change in capital

2
2.316
-313
0

597
2.798
-332
0

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

2.004

3.063

Effect of exchange rate fluctuations (D)Effect of changes in accounting principles and structure (E)Effect of changes in combination’s scope (F)-3.468-118-11.209-1.5552.447

Change in cash and equivalents (A+B+C+D+E+F)

38.118-9.505Opening cash and equivalents (G)163.631173.136

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

201.749

163.631

Cash flows from humanitarian and functioning activities

Total 2004

Total 2003

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

6.440
341
4
1
2.651
7.607
3.177
25.735
1.933
22
1
767
234
304

14.280
1.263
1
2.390
478
329
413
2.137
41
14
1.858
3.768
982

49
-

20.720
1.605
5
1
5.041
8.085
3.506
26.148
4.069
112
16
2.625
4.002
1.286

184.71254.69160.04717.1538.318
17.0354.709
29.36920.546
657
4.924
3.719
11.7683.438

163.074
50.04649.70018.863
7.665
17.2484.326
23.90519.845
1.652
3.060
2.465
9.578
3.639

Total

49.21727.95549

77.220421.087375.065

12 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

2004

Statement

Statement

Statement of functional expenses

1. Cash flows from private donors• Private income
Elimination of expenses and income with no impact on cash flows
or not related to humanitarian and functioning activities• Permanently restricted contributions and income
Variation in working capital requirements• Change in receivables from private donors• Change in deferred income on private grants• Change in unspent temporarily restricted funds
2. Cash flows from public institutional agencies• Public institutional income
Variation in working capital requirements• Change in public institutional assets• Change in public institutional liabilities
3. Others cash flows from humanitarian and functioning activities• Other income• Social mission expenditure• Others expenses
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• Write-off of non-current assets• Proceeds on disposals of non-currents assets• Investment subsidies as income• Gains/losses resulting from financial assets and debts
Variation in working capital requirements• Change in other receivables and current assets• Change in other current liabilities
Net cash provided by/(used for) humanitarian and functioning
activities (A) = 1+2+3

Cash flows from investing activities

Cash flows from financing activities

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 13

Notes to the financial statements
Introduction

Notes

Statement

Statement of changes in retained earnings
and equities
In thousand euro

Notes

Permanently restricted
funds
Unrestricted funds
Retained earnings
Capital for foundations
Combination adjustment
Translation adjustment
Other retained earnings
and equities
Total retained earnings
and equities

Opening

Surplus /Deficit

Change insubscribed
capitalAssetsrevaluation

Foreignexchange
gain / loss

Other
movements

Total 2004

Médecins Sans Frontières (MSF) is an international

MSF has been setting up emergency medical aid mis-

humanitarian aid organisation that provides emer-

sions around the world since 1971.

gency medical assistance to populations in danger in
2.14
2.14

5.675
199.6352
34.215205.309136
392-2.92634.216---2.8392.796

2.837
236.645

more than 70 countries. In countries where health

Médecins Sans Frontières is a private, not-for-profit,

structures are insufficient or even non-existent, MSF

international organization. It is comprised of 19

-

-43
104
-

239.482136475-4.317collaborates with authorities such as the Ministry ofnational sections in Australia, Austria, Belgium,

Health to provide assistance. MSF works in rehabilita-

Canada, Denmark, France, Germany, Holland, Hongtion of hospitals and dispensaries, vaccination pro-

Kong, Italy, Japan, Luxembourg, Norway, Spain,

grammes and water and sanitation projects. MSF also

Sweden, Switzerland, the United Kingdom, theworks in remote health care centres, slum areas andUnited States, and - since January 2005 - Greece, andprovides training of local personnel. All this is done

an international office in Geneva. The search for effi-with the objective of rebuilding health structures tociency has led MSF to create 12 specialized organiza-

acceptable levels.

tions - called “satellites” - in charge of specific activi--21-1.392-2.398202.912--21

34.195---1.392--1.392104

61-3.707235.776

ties such as humanitarian relief supplies,
In carrying out humanitarian assistance, MSF seeks

epidemiological and medical research studies, andalso to raise awareness of crisis situations; MSF acts as

research on humanitarian and social action. Thesea witness and will speak out, either in private or insatellites, considered as related parties to the sec-

public about the plight of populations in danger fortions include: Transfer in Belgium, MSF-Logistique,whom MSF works. In doing so, MSF sets out to allevi-

Epicentre, Fondation MSF, Etat d’Urgence Production,

ate human suffering, to protect life and health and to

Urgence et Développement Alimentaire, MSF

restore and ensure respect for the human beings andAssistance, SCI MSF, SCI Sabin in France, MSF-

their fundamental human rights.

Luxembourg Etablissement d’Utilité Publique inLuxembourg, MSF Foundation Kikin in Japan, and

It is part of MSF’s work to address any violations of

MSF Enterprises Limited in the United Kingdom.

basic human rights encountered by field teams, violations perpetrated or sustained by political actors. It
does so by confronting the responsible actors themselves, by putting pressure on them through mobilisation of the international community and by issuinginformation publicly. In order to prevent compromiseor manipulation of MSF’s relief activities, MSF maintains neutrality and independence from individual
governments. The organisation also tries to ensurethat the majority of funds raised for its work comes
directly from contributions from the general public.
In this way, MSF guarantees equal access to its
humanitarian assistance.

14 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 15

NotesNotes

1 Significant accounting policies
A combination aggregates the financial statements of several
separate entities without investment relationships into a single
group whereas a consolidation collates different affiliates of asingle parent entity in its financial statements.
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 inaccordance with and comply with the MSF accounting standards.

1.6 Inventories

verted at the average rate for the current year. The main
exchange rates compared to euro are the following:

AUD
CAD
CHF
DKK
EUR
GBP
HKD
JPY
NOK
SEK
USD

Closing
Rate

Average
Rate

Opening
Rate

Average
Rate Y-1

1,75
1,64
1,54
7,44
1,00
0,71
10,59
139,65
8,24
9,02
1,36

1,69
1,62
1,54
7,44
1,00
0,68
9,69
134,44
8,37
9,12
1,24

1,68
1,62
1,56
7,45
1
0,7
9,8
135,05
8,41
9,08
1,26

1,74
1,58
1,52
7,43
1
0,69
8,81
130,978
9,121,13

1.3 Change in accounting policies

Inventories held in headquarters and satellites are recorded atweighted average of purchase prices.
All goods and materials present in the field are recognized as
expenditure when transferred from headquarters and satellites
to the field or when bought locally.
Appropriate depreciation amounts are booked depending 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 cumulated allowable expenses incurred and the money received for each ofthese agreements.
Contributions receivable include donations not yet received
for which MSF is certain to collect the money, but also legacies
and bequests received and designated for disposal. Donations
are accounted for at historical value and legacies and bequests
at their best estimated amount.
Other receivables and other assets are recorded at their historical value.

Although the International 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 in particular) and the presentationof the financial statements, MSF accounting standards are incompliance with most of the IFRS as adopted by theInternational Standards Board (IASB) and interpretations
issued by the Standing Interpretations Committee (SIC) of the
IASB. Main deviations to the IFRS relate to IAS 17 (Leases) for
the depreciation policy used, to IAS 19 (Employee Benefits)
and to IAS 39 (Financial Instruments: Recognition andMeasurement). 2004 is the first publication of MSF combined
financial statements. In accordance with IAS/IFRS principles,the financial statements of the previous year are restatedaccording to MSF standards for comparison purposes but havenot been audited.

The 2004 financial statements do not contain any changes inaccounting policies compared to 2003.

1.1 Basis of presentation• Other tangible assets: 3 to 10 years.

1.10 Financial debts, accounts payable andaccrued expenses

Purchase costs of fixed assets used in the field for programs
purposes are directly charged to program expenses because of
their accelerated useful life.

The financial debts are recorded at their historical value. Tradeaccounts payable to suppliers are recorded on an invoice basis
when the invoices are received before year-end, or on the basisof their best estimate if no invoices are received before yearend. Accrued personnel expenses are valued at cost, except forprovisions valued at their best estimate. Grants payable andother debts are accounted for at their nominal value.

The financial statements are presented in euros, rounded to
the nearest thousand. They are prepared on the historical costs
convention, revaluated at their fair value, with the exception of
tangible and intangible assets.
The financial statements have been prepared and presented
according to the principles of fair presentation, accruals,
matching, going concern, consistency and prudence.
Figures are rounded and therefore may vary slightly from theamounts presented in other documents or may result in rounding off addition differences.

1.2 Foreign currency translation
The combined statement of financial position is translated into
euros at the year-end rate. The combined statement of financial activities and statement of functional expenses are con-

16 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

1.4 Intangible assets and property, plant andequipment
Intangible assets are recorded at historical value and depreciated on a straight-line basis over a 3-years period.
Property, plant and equipment are recorded at their acquisition cost, including incidental expenses. They are depreciatedaccording to the straight-line method and their estimated useful lives as follows:• Land: no depreciation,• Buildings: 50 years,• Fixtures: 5 years,• Furniture, computers, machinery and equipment:
3 to 5 years,

Finance lease
Assets acquired under long term finance leases are capitalized
and recorded 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 in financial debts.

1.5 Financial assets
Long-term investments are stated at fair value. Other financial
assets are recorded at historical cost.

1.8 Cash and equivalents
MSF considers short-term deposits, cash in headquarters andcash in the field as cash and equivalents. They are recorded athistorical value or at fair value depending on their natures. For
the statement of cash flows, overdrafts are included as a negative component of cash and equivalents.

1.9 Provisions and contingent liabilities
Provisions and contingent liabilities are valued at their best
estimate when MSF has a legal or constructive obligation as
the result of a past event, and if it is probable that an outflow
of assets will be required to settle the provision. The financial
statements do not contain any provisions concerning employee benefits.

1.11 Deferred income
Deferred income on public institutional and private grants arerecognized on the basis of the difference between the cash
received and the cumulated allowable expenses incurred foreach of the formal agreements concerned.

Unspent restricted donations represent contributions received
with a specific earmarking but which haven’t been used at
year-end.

1.12 Retained earnings and equities
Retained earnings represent the cumulated surpluses and deficits of the previous years, including those resulting from thecurrent year.
They are composed 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 some countries.
• Unrestricted funds, which are unspent donor nondesignated funds expendable at the discretion of MSF’s
trustees in furtherance of 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).

1.13 Income
MSF’s income comprises contributions from public generosityand public institutional bodies, as well as revenues from otheractivities.
Private income is provided by individuals and private organizations (companies, trusts and foundations, and other not-forprofit organizations). Public institutional income represents
grants (i.e. contributions based on contracts for specificprojects), subsidies and donations received or pledged directlyfrom / by public institutional bodies such as governments or
multi-lateral agencies. Income from other activities mainly
results from merchandising, equipment and services provided
to other organizations, and financial transations.

Restrictions
Income is considered restricted only when subject to a donorimposed restriction. Donors include all the external parties
which contribute to MSF’s resources. A donor-imposed restriction is a stipulation and limitation in the use of contributed
assets or monetary donations. These restriction can be limited
to purpose (country, project, type of intervention, specificactivities), time or specific wishes (vaccines...). Donations withdonor-imposed restrictions are reported as restricted for theirfull amount. Unspent restricted donations are carried forward
as deferred income. Grants are reported as restricted for theallowable expenses incurred in the current year.

Donations
Donations are based on non-reciprocal transfers of cash orother assets, or cancellation of liabilities. They are recognized
upon cash receipt.

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 17

Notes

Notes

Notes

2 Statement of financial position

Legacies and bequests

1.14 Expenditure

2.1 Intangible assets

If restricted by a donors’will for use by the organization(selling or distribution forbidden), legacies and bequests areaccounted 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.

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 anapportionment of the indirect costs (overheads).

Mainly comprise softwares and licenses.

If not restricted by donors, legacies and bequests areaccounted for upon realization (i.e. cash receipt).

All expenditure categories include therefore salaries, direct
costs and allocated overheads (building costs, depreciation...).

Intangible assets - gross value
Depreciations
Intangible assets - Net

Foreignexchange
Other
gain / loss movements

Opening

Additions

Disposals

Total 2004

6.094
-5.727

496
-395

-26
10

-

-

6.564
-6.113

367

101

-17

-

-

451

Other
movements

Total 2004

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

In-kind donations and services
In-kind donations and services are not valued and therefore
not accounted for in the statement of financial activities.
As MSF is an international movement, an aggregate of thein-kind contributions and services valued at average market
prices or valued at the market prices in force in the different
countries would have been meaningless and misleading interms of comparability.
Volunteerism is not valued either because it represents one of
the bases of MSF charter and principles. From a volunteer’s
standpoint, this involvement is a personal choice that a valuation at a market price denies. From MSF’s standpoint, this isalso a choice made in accordance with its principles, and amonetarization of this involvement would not represent a fairindicator of the services provided by the volunteers.
However, an inventory of volunteers’ assistance is presented in
the notes 4.2.3 and 5.2.

2.2 Property, plant and equipment
Mainly comprise the head offices of some of the entities.
Opening

Additions

Disposals

Foreignexchange
gain / loss

Land
Buildings
Fixtures
Furniture
Computers
Machinery & equipment
Other tangible assets

5.777
16.559
5.467
3.235
6.096
1.687
4.725

732
652
199
1.001
129
227

-5
-86
-12
-25
-348
-71
-1

11
35
13
-36
-51
-5
2

3.825
-8
14
-3.631

5.783
21.064
6.119
3.374
6.690
1.754
1.322

Property, plant & equipment - gross value

43.545

2.940

-548

-31

199

46.106

Depreciations-14.875-3.070

492

53

-95

-17.496

Property, plant & equipment - Net

28.670

-130

-55

21

104

28.610Gross value

Provision

Net value
2004

Net value
2003

Loans
Long-term investments
Other financial assets

12
1.745
951

-12
-22

1.745
929

4
1.626
943

Total financial assets

2.708

-34

2.674

2.573

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

Total 2004

383

242

304

929

Finance lease
At the end of the year, the net value of capitalized assets stands
at 2.445 thousand euro, and capitalized lease obligations at
2.896. The total reimbursments for the current year amount to
197 thousand euro, and the rent expenses to 380.

2.3 Financial assets
Financial assets mainly include loans, investments and otherfinancial assets such as deposits. They are intended to be held formore than one year.

Breakdown by maturity date of the net other financial assets is asfollows:

Other financials assets - Net
18 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 19

Notes

Notes

Notes

Notes
2.4 Inventories

2.10 Provisions and contingent liabilities
Gross value

Provision

Net value
2004

Net value
2003

Medical and non-medical relief goods
Other inventories

11.448
1.044

-209
-

11.2391.044

10.694404

Total inventories

12.492-209

12.28311.097Gross value

Provision

Net value
2004

Net value
2003

Grants receivable from private donors

4.090

-

4.090

3.910

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

35.34425.345
731
156
8.970
121
0
20

-110
-110

35.23425.235
731
156
8.970
121
0
20

24.56715.754
485
161
7.897
138
10
123

Total grants receivable

39.434-11039.32428.477

The following table shows the changes in provisions andcontingent liabilities of the period:

Provisions and contingent liabilities

2.5 Grants receivable

All these grants are considered to be received within thefollowing year.

Opening

Additional
provisions

Amountsused

Unusedamounts
reversed

Foreignexchange
gain/loss

Other
movements

Total 2004

2.151

876

-191

-71

1

187

2.954

The government of the Netherlands presented a claim before
Geneva’s court of first instance ordering MSF-Switzerland topay 770 thousand euro (resulting in interest of 5% as of 15
June 2004). MSF-Switzerland opposes this claim and has inturn submitted a reconventional claim demanding that the
government of the Netherlands restore the sum of 230 thousand euro held in its account. After an exchange of documents,

inquiry began in spring 2005. No provision has been createdregarding the demand of the government of the Netherlands.
The receivable of 230 thousand euro is not recognized among
MSF’s assets. The probability exists that the government of theNetherlands will have to reimburse this amount at the end of
the suit.

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

Total 2004

Total 2003

Borrowings and loans
Capitalized lease obligation

1.785
202

941

1.752

1.785
2.896

1.896
3.098

Financial debts

1.988

941

1.752

4.681

4.994

2.12 Accounts payable and accrued expenses

2.6 Contributions receivable

Accounts payable and accrued expenses are composed ofamounts owed to suppliers, employees and tax authorities, andof grants payable to external organizations. The details of theaccounts payable and accrued expenses are disclosed below:

At December 31st 2004, the committed outstanding amountrepresents 30.068 thousand euro and is considered to be received
within the following year.

2004

2003

Trade accounts payable and accruals
Accrued personnel expenses
Accrued taxes and income tax payable
Public institutional grants payable
Private grants payable
Other liabilities

19.460
7.826
1.392
516
1.063
4.316

19.161
8.043
2.016
702
562
3.112

Accounts payable and accrued expenses

34.57433.596

2.7 Other receivables
Other receivables mainly relate to services provided and goods
sold to other organizations. At December 31st 2004, the committed outstanding amount represents 4.144 thousand euro and isconsidered 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> 1 year and< 5 years> 5 years

Total 2004

Other assets

5.238

-

101

5.339

2.9 Cash and equivalents

2004

2003

Short-term deposits
Cash in headquarters
Cash in the field

100.32783.56017.91976.85571.29415.526

Cash & equivalents

201.805163.675

20 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Their breakdown by maturity date is the following:

Accounts payable and accrued expenses< 1 year> 1 year and< 5 years> 5 years

Total 2004

33.818141615

34.574INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 21

NotesNotes
2.13 Deferred income

2004

2003

Deferred income on public institutional grants
Deferred income on private grants
Unspent temporarily restricted funds
Other deferred income
Gross value of investment subsidies

6.400
239
37.968
26
2.019

4.091
221
3.099
197
829

Deferred income
Its breakdown by maturity date is the following:

46.6528.437< 1 year

Deferred income> 1 year and< 5 years> 5 years

Total 2004

46.652--46.652Raisedin 2004
but not
spent

Foreignexchange
gain / loss

Other
movements

Total 2004

The cumulative unspent donor-designated funds will bestrictly spent in accordance with the donors’ desire (e.g. specificcountries or types of interventions) as the need arise.
The following schedule shows their year-end position:
Raised inprevious years
and spent
Openingin 2004

Algeria
AngolaArmenia
Bulgaria
Burkina Faso
Chad
China
Haiti
Indonesia
Iran
Iraq
Ivory Coast
Kenya
Korea, North
Malawi
Palestinian territories
Philippines
Serbia and Montenegro
SomaliaSouth Africa
Sri Lanka
Sudan
Syria
TsunamiUkraineZimbabwe
Other countries or restrictions

21
1
2
3
1
1
1
5
189
12
1
44
2
2
15
10
926
1
4
2
32
374
101
1.346

-1
-1
-2
-3
-1
-1
-1
-5
-253
-62
-1
-45
-2
-15
-10
-423
-1
-4
-2
-32
-374
-100
-192

5
12
199
54
83
1
40
2
37
1.584
35.488
1
121

2
-3
-1
-8
-1.203
-13

-1
1

20
5
12
135
4
83
3
37
502
2
36
1.576
34.2851
1.262

Unspent temporarily restricted funds

3.099-1.53437.630-1 226-37.96822 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Other countries or restrictions represent either the countries
for which restricted funds lower than one thousand euroremain unspent, or transversal restrictions. They mainly
include:• a contribution of 841 thousand euro earmarked to the purchase of meningitis vaccines. These vaccines have actually
been bought but are not used at year-end. The donation will
be recognized as income when they will be consumed.

• a donation of 188 thousand euro restricted to the construction of a logistics warehouse and recognized as income on
the same rythm as the related depreciations,• annuity trusts of 155 thousand euro.

2.14 Retained earnings and equities

bility of long-term programs (e.g. ARV treatments programs),
as well as the prefinancing of operations to be funded byupcoming public funding campaigns and/or by public institutional funding. Other movements mainly include a 2.795 thousand euro reclassification from permanently restricted funds tounrestricted funds. They represent the impairment of a permanently restricted legacy from which no earnings can be realized. The impairment charge is included in management, general and administration for the same amount.

MSF’s retained earnings have been built up over the years bysurpluses of income over expenses. As of end of 2004, theiravailable part (the unrestricted funds decreased by the translation adjustment) represents 6,6 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 ofprivate and/or public institutional funding, and the sustaina-

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 23

3.1 Income
3.1.1. Private income

3.2 Expenditure
2004

2003

Donations
Legacies and bequests
Membership fees

267.718
28.179116

228.371
22.642
90

Individuals

296.014251.103

Companies
Trusts & foundations
Lottery & special events
Joint-appeals
Other private institutions

14.36312.43716.453
2.193
1.377

7.932
9.507
15.844972
2.957

Donations and grants from private institutions

46.82337.211

Income from individuals includes:

Notes

Notes

Notes

3 Statement of financial activities

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

Program expenses by nature and continent

Expatriate staff
National staff
Operational running
expenses
Medical and nutrition
Logistics and sanitation
Transport, freight, storage
Training and local support
Consultants and field
supportPrivate and public
institutional grants
Miscellaneous
Programs

AfricaAmerica

Asia

EuropeOceania

UnallocatedTotal 2004

Total 2003

50.82545.761

4.921
4.513

11.204
9.184

4.471
3.930

-

1.151
144

72.57263.53366.89351.13713.37744.33913.08235.734
1.914

1.137
2.806
645
1.102
347

2.472
8.737
1.708
3.422
618

1.299
2.339
949
771
227

-

166
49
13
89
141

18.45158.27016.39741.1183.247

19.59847.13217.85736.886
3.576

2.001

309

432

269

-

-311

2.701

4.057

240
351

2
54

128
98

3
73

-

80

372
657

427
405

207.625

15.83738.00314.333-

1.521

277.319247.967

Headquarters program support
Headquarters program 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 designated to improve
the quality and the effectiveness of 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 geographicalorigin:ECHO and EU institutions
UN institutions
American governments
Asian governments
EU European governments
Non EU European governments
Oceanian governments
Other governments

35.712
2.579
2.443
133
51.896
9.565
403
159

30.548
2.811
2.533
35
34.853
6.537
223
78

Public institutional income

102.890

77.6183.1.3. Other income
Interest/investment income
Merchandising
Equipment & services sold to other organizations
Other revenues
Other income

2.316
1.088
4.336
4.661

2.798
1.021
2.785
9.331

12.40115.935

Témoignage / awareness-raising
Témoignage / awareness-raising activities comprise expenses
incurred by MSF in an educational manner in the furtheranceof 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 mobilize of the international
community and by issuing information publicly in order toinform, put pressure on responsible actors and stimulate

2004

2003

Access to Essential Medicines Campaign
Other témoignage campaigns and expenses

2.543
11.9302.721
11.621

Témoignage / awareness-raising

14.47314.342Other humanitarian activities

Management, general and administration

The other humanitarian activities mainly include the cost of thegoods sold and services provided to other organizations, aswell as MSF participation to the Drugs for Neglected Disease
initiative, also called DNDi (cf. note 5.1).

Management, general and administration represents theexpenses incurred for the management and the administrationof the organization. They mainly include expenses associatedwith executive management, headquarters finance and humanresources management, internal communication and the associative life of the organization.

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

24 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

action. Too often in the countries where MSF works, we cannot
treat our patients because the medicines are too expensive or
they are no longer produced. Sometimes, the only drugs wehave are toxic or ineffective, and nobody is looking for a better
cure. As a medical humanitarian organization, it is fundamentally unacceptable to MSF that access to essential medicines isincreasingly impossible, particularly for the common global
infectious diseases. Since 1999, MSF has been campaigninginternationally to find long-term, sustainable solutions to thiscrisis. The Campaign is pushing to lower the prices of existing
medicines, to bring abondoned drugs back into production, tostimulate research and development for diseases that primarlyaffect the poor, and to overcome other barriers to access. In
2004, the Access to Essential Medicines Campaign contributedfor 18% to the témoignage / awareness-raising expenses.

Income tax
MSF is exempt from taxes in most countries in which theentities are based.
INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 25

4.1 Ratios

Notes

Notes

Notes

Notes

4 Sectorial information

4.2.1 Private and other income by geographical area

Operational ratios

2004

2003

Operations
Témoignage / Awareness raising
Other humanitarian activities

76,3%
3,4%
1,9%

76,2%
3,8%
2,1%

Social mission
Fundraising
Management, general and administration
Income tax

81,7%
11,7%
6,6%
0,0%

82,2%
11,5%
6,3%
0,0%

Other expenses

18,3%

Total Expenditure

100,0%

Germany

HollandHong Kong

Italy

17,8%

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

20.39519.305
1.086
4
3.139
3.139
-

23.89517.8186.067
1017.477446
1.318
15.668
45

7.731
7.731
388
325
63
-

28.05426.011
2.039
4
1.930
1.282
638
10
-

11.55610.841
714
2
400
326
73

2.504
2.107
386
10
159
98
4
45
13

3.237
3.065
171
1
744
541
189
13
-

100,0%

Private Income

23.53541.372

8.119

29.98411.956

2.663

3.981

Financial independence
Private Income
Public institutional income
Other income
Total Income

74,8%
22,5%
2,7%

75,5%
20,3%
4,2%

100,0%

100,0%

As part of our effort to guarantee independence and strenghten
our link with home societies, we have been striving to maintain ahigh level of private income. Income coming from non public
institutional sources represented 77,5% of MSF total income in2004. More than 3,1 million individual donors and private funders
worldwide 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

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

7.685
7.550
134
2
-

7.613
7.458
153
3
677
107
570
-

19.36116.474
2.876
10
1.980
1.880
100

7.609
7.415
192
2
14
14
-

2.599
2.449
150
1.568
394
1.026
148
-

41.19736.512
4.658
28
1.524
1.483
38
4

Private Income

7.685

8.290

21.341

7.623

4.167

42.722

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

57
3
3

25
5

295
2.747
766

28
7
23

8
4
-

165
667
1.492
1.276

Other income

63

30

3.809

58

13

3.599

26 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Japan Luxembourg

NorwayInterest/investment income
Merchandising
Equipment & services sold toother organizations
Other revenues

280
8

611
40

-

85
123

43

39
8

7
-

1.172

530

-

27

40

12

6

Other income

1.460

1.181

-

234

83

58

13

Spain

SwedenSwitzerland

UnitedKingdom

UnitedStatesTotal 2004

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

24.24623.198
1.021
27
1.675
863
170
108
334
200

8.570
7.548
1.019
3
1.531
590
175
767
-

18.561
16.556
1.995
10
2.515
556
1.017
942

13.52610.503
3.023
1.343
338
1.005
-

47.67245.176
2.496
9.760
4.200
5.387
172
-

296.014267.718
28.179116
46.82314.36312.4372.193
16.453
1.377

Private Income

25.92210.10121.07614.87057.432342.837

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

324
172

6
-

18
13

195
-

174
-

2.316
1.088

19
272

1

79
380

130

16

4.336
4.661

Other income

787

7

490

325

190

12.401

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 27

Notes

Notes

Notes

Notes

All countries
4.2.2 Public institutional income by geographical area

2004

2003

ECHO and EU institutions• Humanitarian Aid Office of the European Commission (ECHO)• EU 50/50 cofinancing• EU DG I and VIII
• EU FED• EU Rehabilitation Fund
• EU Food Security Unit
• EU Others
UN institutions• World Health Organization (WHO)• World Food Programme (WFP)• High Commissioner for Refugees (HCR)• International Children’s Emergency Fund (UNICEF)• World Aid Fund
• UN Others
EU-governments and affiliates• Austria• Belgium• Denmark• France• Germany• Holland• Ireland• Italy• Luxembourg• Spain• Sweden• United Kingdom
Non-EU governments and affiliates• Australia• Canada• Hong Kong
• Japan• New Zealand• Norway• Switzerland• United States of America
Other governments and affiliates

35.71233.710
182
565
25
28
10
1.194
2.579
21
18
1.620
46
77
797
51.896
585
6.652
1.738
785
301
3.585
2.109
210
6.080
3.623
5.565
20.663
12.544
134
2.257
103
30
269
7.271
2.294
186
159

30.54826.819
120
937
806
245
318
1.302
2.811
-17
4
2.420
49
91
264
34.853
360
5.653
2.336
408
1.217
1.815
163
6.821
1.894
3.371
10.816
9.328
223
2.441
35
4.487
2.050
92
78

Public institutional income

102.890

77.6182004

2003

72.57263.53318.45158.2703.247
41.118
2.701
372
657

66.89351.13719.59847.1323.576
36.886
4.057
427
405

277.319247.967

5.877

4.797

Public institutional income

98.53677.618America• Embassies - Canada• Canadian International Development Agency (Cida) - Canada• Office of US Foreign Disaster Assistance (OFDA) - USA• US Agency for International Development (USAID) - USA
Asia• Disaster Relief Fund - Hong Kong
• Embassies - JapanECHO and EU institutions• Humanitarian Aid Office of the European Commission (ECHO)• EU 50/50 cofinancing• EU DG I and VIII
• EU FED• EU Rehabilitation Fund
• EU Food Security Unit
• EU Others
EU Europe• Ministry of Foreign Affairs (MFA) - Austria• Austrian Development Agency (ADA) - Austria• Governments - Others - Austria• Municipalities and regional council - Austria• Embassies - Belgium• AGCD - Belgium• Governments - Others - Belgium• Municipalities and regional council - Belgium• Embassies - Denmark• Danish Agency for Development Assistance (Danida) - Denmark• Embassies - France• Governments - Others - France• Municipalities and regional council - France• Governments - Others - Germany• Embassies - Ireland• Ireland Aid (DCI) - Ireland• Municipalities and regional council - Italy• Ministry of Foreign Affairs (MAE) - Luxembourg• Governments - Others - Luxembourg

2.258
59
2.013
186
133
103
30
34.07532.156
168
565
25
24
9
1.129
49.838
544
5
10
19
3.593
2.315
249
35
1.646
756
30
301
153
1.917
210
5.456
-

2.533
84
2.357
-87
179
35
35
30.54826.819
120
937
806
245
318
1.302
34.853
320
40
4.493
1.139
21
75
2.261
2
391
15
104
1.711
163
6.542
279

4.2.3 Expenditure by geographical area
Program expenses by nature and funding of the programs by country

28 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

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

Funding

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 29

NotesExpenditure

Notes

Notes
All countries

2004

2003

20
3.555
800
2.823
5.182
148
4
19.596
472
9.108
6.096
913
66
1.778
19
236
394
128
-3
269
2.571
21
18
1.620
46
77
789
159

2
1.215
1.894
3.206
160
5
10.239
420
156
6.537
3.496
991
1.374
135
541
223
-24
235
10
3
2.811
-17
4
2.420
49
91
264
78

184.660

175.146

Expatriate staff
National staff

2.026
22.6401.896
16.099Staff information

Field positions

24.66617.995Expatriate staff
National Staff
Field positions

Funding• Embassies - Holland• Ministry of Foreign Affairs (BuZa) - Holland• Governments - Others - Spain• Municipalities and regional council - Spain• Swedish International Development Cooperation Agency (SIDA) - Sweden• Forum Syd - Sweden• Governments - Others - Sweden• Embassies - UK
• Department for International Development (DFID) - UK
• Jersey Overseas Aid - UK
• Governments - Others - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Norwegian Agency for Development Cooperation (NORAD) - Norway• Embassies - Switzerland• Development and Cooperation Department (DDC) - Switzerland• Governments - Others - Switzerland• Municipalities and regional council - Switzerland
Oceania• Embassies - Australia• Australian Government’s Overseas Aid Program (AusAID) - Australia• Governments - Others - Australia• Municipalities and regional council - Australia• New Zealand’s International Aid & Development Agency
UN institutions• World Health Organization (WHO)• World Food Programme (WFP)• High Commissioner for Refugees (HCR)• International Children’s Emergency Fund (UNICEF)• World Aid Fund
• UN Others
Other governments
Private and other income

2004

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

1.703
2.034
450
513
174
10
459
57
31

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

Programs

5.432

Programs

Logistics satellites’ activities

tional income as stated in the statement of financial activities
and the amount above-mentioned represents the funding of
headquarters expenses and of activities directly undertaken at
headquarters level. This breakdown was not realized in the2003 restated figures.

For the year 2004, 277.319 thousand euro were spent in directconnection with the projects and logistics satellites’ activities
stood at 5.877 thousand euro.

Staff information is expressed in full-time equivalent. Whenfull-time equivalent cannot be provided, an average number ofpeople is taken into account.

These expenses were funded by 98.536 thousand euro comingfrom public institutional bodies, the balance by unrestricted
and restricted private funds.
The difference of 4.354 thousand euro between public institu-

Figures for the previous year are presented in total for comparative purposes. They are not presented in the following disclosures for the different countries / regions of interventions
because of the emergency nature of MSF’s action.

72

2004

Logistics satellites’ activities

4.071
5.636
934
2.256
517
45
2.413
78
20
15.970286

Funding

Funding
Public institutional income

344

Public institutional income

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of
the European Commission (ECHO)EU Europe• Danish Agency for Development• Assistance (Danida) - Denmark• Ireland Aid (DCI) - Ireland
Non EU Europe• Development and Cooperation• Department (DDC) - Switzerland• Governments - Others - Switzerland
Oceania
UN institutions
Other governments

161

38
447

America• Canadian International Development
Agency (Cida) - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of theEuropean Commission (ECHO)EU Europe• Governments - Others - Belgium• Danish Agency for Development Assistance(Danida) - Denmark• Ministry of Foreign Affairs (MAE) - Luxembourg• Municipalities and regional council - Spain• Department for International Development(DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Development and Cooperation Department(DDC) - Switzerland
Oceania
UN institutions
Other governments

485

Private and other income

Private and other income

Programs relate to the aid projects undertaken by MSF andinclude the direct expenses incurred in the different countries
of intervention. Logistics satellites’ activities represent the indirect costs dedicated to the projects and associated with thedelivery of emergency relief supplies.

AngolaExpenses

Expenses

Staff information

30 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Afghanistan

161
21
11
10
162
146
16
5.160

3.767
346
346
1.620
1.620
1.593
350
23
2
187
448
585
208
4
204
12.489Staff information
Expatriate staff
National Staff

112
1.431

Field positions

1.543

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 31

Expenses
Expatriate staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitation
Training and local support
Transport, freight, storage
Consultants and field support
Grant
Miscellaneous
Programs
Logistics satellites’ activities

Bangladesh

2004

Expenses
514
700
118
93
118
80
70
9
1.703
15

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

Notes

Expenditure

2004

Expenditure

Notes
Armenia

Belgium

2004

Expenses
461
263
91
159
44
5
218
31
1.271
-

FundingExpatriate staff
National staff
Operational running expenses
Medical and nutrition
Logistics and sanitatio
Training and local support
Transport, freight, storage
Consultants and field support
GrantsMiscellaneous
Programs
Logistics satellites’ activities

Benin

2004

Expenses
954
40
104
9
8
13
5
1
1.134
5

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

332
226
77
174
26
17
76
12
1

Programs

941

Logistics satellites’ activities

16

Funding

Public institutional income

197

Public institutional income

385

Public institutional income

35

Public institutional income

622

America
Asia
ECHO and EU institutions
EU Europe• Danish Agency for Development Assistance(Danida) - Denmark• Forum Syd - Sweden
Non EU Europe
Oceania
UN institutions
Other governments

197

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

181

23

181
204
204
-

America
Asia
ECHO and EU institutions
EU Europe• Municipalities and regional council Belgium
Non EU Europe
Oceania
UN institutions• High Commissioner for Refugees (HCR)
Other governments

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

622
622
-

Private and other income

334

Private and other income

887

Private and other income

Private and other income

49
148
1.521

Staff information

Staff information

23
11
11
1.103

Staff information

Expatriate staff
National Staff

19
117

Expatriate staff
National Staff

13
121

Expatriate staff
National Staff

28-

Field positions

136

Field positions

134

Field positions

28

32 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Staff information
Expatriate staff
National Staff

17
103

Field positions

120

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 33

Expenses

Brazil2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
Bolivia

Bulgaria

2004

Expenses

Burkina Faso
Expenses

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

257
104
47
38
16
15
60
13
-

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

119
524
86
67
9
34
33
46
-

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

131
118
26
59
4
15
6
6
-

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

Programs

550

Programs

919

Programs

365

Programs

Logistics satellites’ activities

6

Funding

Logistics satellites’ activities-1

Funding

Logistics satellites’ activities

2004

-

Funding

Logistics satellites’ activities

498
388
167
445
97
124
203
30
1.952
24

Funding

Public institutional income

132

Public institutional income

52

Public institutional income

249

Public institutional income

1.068

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

132
132
-

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

52

-18

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

1.068
1.068
-

Private and other income

867

Private and other income

424

Staff information
Expatriate staff
National Staff

10
29

Field positions

39

34 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Expatriate staff
National Staff

3
34

America• Canadian International Development
Agency (Cida) - Canada
Asia
ECHO and EU institutions
EU Europe• Austrian Development Agency (ADA) Austria
Non EU Europe• Development and Cooperation
Department (DDC) - Switzerland
Oceania
UN institutions
Other government

Field positions

37

Private and other income

Staff information

18
115
115
152
152
-

Private and other income

908

Staff information
Expatriate staff
National Staff

23
185

Field positions

208

117

Staff information
Expatriate staff
National Staff

3
17

Field positions

20

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 35

Expenses

Cambodia

2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
BurundiCameroon
Expenses

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

2.366
1.434
587
2.352
553
30
1.275
72
240
6

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

734
490
173
1.887
104
141
141
27
35
-

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

Programs

8.915

Programs

3.732

Programs

Logistics satellites’ activities

252

Funding
Public institutional income
America• Canadian International Development
Agency (Cida) - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Danish Agency for Development Assistance(Danida) - Denmark• Ireland Aid (DCI) - Ireland• Department for International Development(DFID) - UK
• Jersey Overseas Aid - UK
Non EU Europe• Development and Cooperation
Department (DDC) - Switzerland
Oceania
UN institutions• High Commissioner for Refugees (HCR)• International Children’s Emergency
Fund (UNICEF)
Other governments
Private and other income

Logistics satellites’ activities

120

Funding
3.561
533
533
1.855
1.855
1.115
21
461
623
11
45
45
13
5

Public institutional income
America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• AGCD - Belgium• Municipalities and regional council - Italy• Jersey Overseas Aid - UK
Non EU Europe
Oceania
UN institutions
Other governments
Private and other income

2004

Logistics satellites’ activities

195
195
637
515
26
96
-

1.853
33

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

286
208
95
174
46
1
270
24
1.104
31

Funding

Public institutional income

64

Public institutional income

59

America
Asia
ECHO and EU institutions
EU Europe• Governments - Others - France
Non EU Europe
Oceania
UN institutions• World Aid Fund
Other governments

27
27
37
37
-

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

59
59
-

Private and other income
Private and other income

1.822

Staff information

3.020

Expatriate staff
National Staff

11
68

Expatriate staff
National Staff

17
185

Field positions

79

Field positions

202

Staff information

2004

Expenses
475
453
118
510
79
6
178
33
1

Funding
832

Central African Republic

1.076

Staff information
Expatriate staff
National Staff

12
57

Field positions

69

8
5.605

Staff information
Expatriate staff
National Staff

68
1.003

Field positions

1.071

36 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 37

Expenses

Chechnya / Ingushetia / Dagestan

2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
Chad

China
Expenses

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

2 577
1 673
649
1 131
910
54
1 930
107
0
8

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

719
1.865
473
1.617
853
123
453
155
1

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

Programs

9 038

Programs

6.259

Programs

Logistics satellites’ activities

243

Funding
Public institutional income
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• Municipalities and regional council - Italy• Ministry of Foreign Affairs (MAE) Luxembourg• Department for International Development(DFID) - UK
Non EU Europe
Oceania• Municipalities and regional council Australia
UN institutions• High Commissioner for Refugees (HCR)
Other governments
Private and other income

Logistics satellites’ activities

2004

1

Funding

Logistics satellites’ activities

Colombia

2004

Expenses
628
214
95
682
22
26
87
7
1.761
1

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

1.384
1.052
352
314
86
60
370
94
1

Programs

3.713

Logistics satellites’ activities

6

Funding

Public institutional income

1.575

Public institutional income

10

Public institutional income

-

1.227

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Governments - Others - Belgium• Danish Agency for Development
Assistance (Danida) - Denmark
Non EU Europe
Oceania
UN institutions
Other governments

8

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

Private and other income

3.719

135
3

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Swedish International Development
Cooperation Agency (SIDA) - Sweden
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

164

Private and other income

4.685

134
-3

Staff information

5 224
402
402
1 865
1 865
1 357
347
574

-3
1 603
1 603
-

1.227
3
3
345
345
-

Private and other income

8
-3
- 19
16
-

Staff information
Expatriate staff
National Staff

39
145

Field positions

184

1.772

Staff information

Expatriate staff
National Staff

10
167

Expatriate staff
National Staff

19
73

Field positions

177

Field positions

92

4 057

Staff information
Expatriate staff
National Staff

53
538

Field positions

591

38 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 39

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

Republic of Congo
Expenses

6.779
5.745
2.170
5.270
1.515
228
5.468
257
165

5.024

Programs

93

Programs

3

Logistics satellites’ activities

0

Logistics satellites’ activities-

Private and other income

72

Funding
Public institutional income

429
365
31
250
449

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of theEuropean Commission (ECHO)• EU FEDEU Europe• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Department for International
Development (DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

451

Private and other income

4.993
6.390
980

3.437
1.152
740
353

Notes
3
-

Logistics satellites’ activities

321
30
30
4.993

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

1.156

321

2004

45
6
12
6
1
24

Logistics satellites’ activities

America• Canadian International Development
Agency (Cida) - Canada
Asia• Embassies - JapanECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• AGCD - Belgium• Danish Agency for Development
Assistance (Danida) - Denmark• Ireland Aid (DCI) - Ireland• Municipalities and regional council - Italy• Ministry of Foreign Affairs (BuZa) - Holland• Municipalities and regional council - Spain• 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• International Children’s Emergency Fund
(UNICEF)
Other governments

Expenses

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

Programs

12.931

2004

1.487
1.529
305
745
191
7
719
38
5

27.597

Funding

Costa Rica

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

Programs

Public institutional income

2004

Expenditure

2004

Expenditure

Notes
Democratic Republic of Congo (DRC)

Funding

Funding

1.696

Public institutional income-

Public institutional income-

507

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

93

Private and other income

3

481
25
831
94
737
358
358
-

Staff information

Staff information
Expatriate staff
National Staff-

Expatriate staff
National Staff-

Field positions-

Field positions

-

3.401

Staff information
Expatriate staff
National Staff

39
453

Field positions

492

59
45
45
15.822

Staff information
Expatriate staff
National Staff

199
2.125

Field positions

2.324

40 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 41

Expenses

Ecuador

2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
Dominican Republic

El Salvador

2004

Expenses

Ethiopia

2004

Expenses

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

6

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

366
112
58
332
13
7
71
5
8

Expatriate 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
1
1
1
-6
3
-

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

1.993
1.733
692
1.144
617
223
1.354
154
12

Programs

6

Programs

974

Programs

3

Programs

7.922

Logistics satellites’ activities

0

Logistics satellites’ activities

Logistics satellites’ activities

0

Logistics satellites’ activities

Funding5

Funding

Funding

Funding

Public institutional income-

Public institutional income

191

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• Municipalities and regional council - Spain
Non EU Europe
Oceania
UN institutions
Other governments

191
191
-

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

Private and other income

6

Private and other income

3

Private and other income

787

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU Food Security Unit
• EU Others
EU Europe• Austrian Development Agency (ADA) - Austria• Governments - Others - Austria• Municipalities and regional council - Italy• Department for International Development(DFID) - UK
Non EU Europe• Norwegian Agency for Development
Cooperation (NORAD) - Norway• Municipalities and regional council Switzerland
Oceania
UN institutions
Other governments

Staff information
Expatriate staff
National Staff-

Field positions-

Staff information
Expatriate staff
National Staff

13
19

Field positions

32

68

Staff information
Expatriate staff
National Staff-

Field positions

0

Private and other income

3.018
740
674
18
48
2.048
428
5
24
1.590
231
208
23
4.971

Staff information

42 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Expatriate staff
National Staff

60
787

Field positions

847

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 43

Georgia

2004

Expenses

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

1.715
144
324
12
25
32
-

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

Programs

2.252

Programs

Logistics satellites’ activities-

Logistics satellites’ activities

Notes
Guatemala

2004

1.550
114

Guinea2004

Expenses

Expenses
321
318
60
663
41
3
145
-

Funding

Funding

Expenditure

2004

Expenditure

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

1.013
1.064
139
1.299
165
59
144
28
4

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

1.300
819
222
566
142
50
392
31
25

Programs

3.916

Programs

3.548

Logistics satellites’ activities

26

Logistics satellites’ activities

123

Funding

Funding

Public institutional income-

Public institutional income-4

Public institutional income

422

Public institutional income

779

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

-

-4

2.252

America
Asia
ECHO and EU institutions
EU Europe• Municipalities and regional council - Spain
Non EU Europe
Oceania
UN institutions• World Aid Fund
Other governments

382
382
40
40
-

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

479

Private and other 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

Staff information
Expatriate staff
National Staff
Field positions

Private and other income

-4
1.668

Private and other income

3.520

479
300
300
-

34
-

Staff information

34

Expatriate staff
National Staff

11
174

Expatriate staff
National Staff

28
129

Staff information

Field positions

185

Field positions

157

Expatriate staff
National Staff

36
354

Field positions390

44 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Staff information

Private and other income

2.892

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 45

Expenses

Haiti
Expenses

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

63
29
13
104
4
61
-

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

Programs

274

Programs

Logistics satellites’ activities

23

Logistics satellites’ activities

Funding-

Public institutional income

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

America• Embassies - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Municipalities and regional council - Belgium• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Jersey Overseas Aid - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions• UN Others
Other governments

297

Staff information
Expatriate staff
National Staff

1-

Field positions

1

Private and other income

2.540
68

Notes
2004

30
30
513
513
478
140
242
96
147
147
114
114
4

India

286
291
70
187
4
58
42
27
2

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

Programs

967

Programs

Logistics satellites’ activities

2004

Expenses

Expatriate 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

Funding
1.286

Logistics satellites’ activities

986
331
157
228
24
11
179
36
28
1.981
1

Funding

Public institutional income

132

Public institutional income

399

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

132

169

130
-

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

Private and other income

840

Private and other income

2

169
230
230
1.583

Staff information

Staff information
Expatriate staff
National Staff

7
39

Expatriate staff
National Staff

25
120

Field positions

46

Field positions

145

1.322

Staff information

46 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Honduras
Expenses

741
626
187
395
231
40
287
31
1

Funding

Public institutional income

Private and other income

2004

Expenditure

2004

Expenditure

Notes
Guinea-Bissau

Expatriate staff
National Staff

18
128

Field positions

146

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 47

Programs
Logistics satellites’ activities

2004

Expenses

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

Iran

763
446
269
252
381
24
498
29
6
2.667
104

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

Notes
Iraq

2004

1.106
1

Italy

2004

Expenses

Expenses
221
389
41
246
112
2
75
14
6

Funding

Funding

Expenditure

2004

Expenditure

Notes
Indonesia

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

188
373
81
226
-130
157
7
2

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

635
122
6
2
6
99
13
-

Programs

904

Programs

885

Logistics satellites’ activities

44

Logistics satellites’ activities-

Funding

Funding

Public institutional income

512

Public institutional income

565

Public institutional income

91

Public institutional income-

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Embassies - Denmark• Danish Agency for Development Assistance(Danida) - Denmark
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Norwegian Agency for Development
Cooperation (NORAD) - Norway
Oceania
UN institutions
Other governments

141

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

560
560
6
6
-

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

91
91
-

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

Private and other income

885

Private and other income

858

Private and other income

141
71
35
36
299
313

Private and other income
-13
2.259

542

Staff information
Expatriate staff
National Staff
Field positions

7
97

Staff information
Expatriate staff
National Staff

4
86

Field positions

90

Staff information
Expatriate staff
National Staff

1
34

Field positions

35

104

Staff information
Expatriate staff
National Staff

20
151

Field positions

171

48 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 49

Expenses

Japan

2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
Ivory Coast

Kenya

2004

Expenses

Korea, North

2004

Expenses

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

2.184
2.982
412
2.466
366
8
676
53
19

Expatriate 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
112
26
3
3
-

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

1.553
1.616
541
2.678
260
108
455
81
-3

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

128
95
24
55
63
19
14
-

Programs

9.167

Programs

152

Programs

7.288

Programs

399

Logistics satellites’ activities

360

Funding
Public institutional income
America• Canadian International Development
Agency (Cida) - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Governments - Others - Belgium• Ministry of Foreign Affairs (MAE) Luxembourg• Ministry of Foreign Affairs (BuZa) - Holland• 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
Private and other income

Logistics satellites’ activities-

Funding
4.187
28
28
2.130
2.130
1.688
331

Funding-

Funding

Public institutional income

1.813

Public institutional income-

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

-

168
168
1.644
572

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

Private and other income

152

America
Asia
ECHO and EU institutions• EU 50/50 cofinancing
EU Europe• AGCD - Belgium• Danish Agency for Development Assistance(Danida) - Denmark• Municipalities and regional council - Spain• Department for International Development(DFID) - UK
• Jersey Overseas Aid - UK
Non EU Europe
Oceania
UN institutions• High Commissioner for Refugees (HCR)
Other governments

Private and other income

399

Private and other income

5.513

342

Expatriate staff
National Staff

4

Field positions

4

5.339

Logistics satellites’ activities-

Staff information

-8
-

38

Public institutional income

200
379

436
341
349

Logistics satellites’ activities

3
514
459
96
1
1
-

Staff information
Expatriate staff
National Staff

7

Field positions

7

Staff information
Expatriate staff
National Staff

40
309

Field positions

349

Staff information
Expatriate staff
National Staff

59
656

Field positions

715

50 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 51

Expenses

Laos

2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
Kyrgyzstan

Liberia
Expenses

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

8
1
3
-

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

246
58
29
116
33
17
41
2
-

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

Programs

11

Programs

543

Programs

Logistics satellites’ activities

11

Logistics satellites’ activities

Logistics satellites’ activities-

Funding

Funding-

Public institutional income

7

Public institutional income

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

4

Private and other income

11

America
Asia
ECHO and EU institutions
EU Europe
Non EU Europe• Development and Cooperation Department(DDC) - Switzerland
Oceania
UN institutions• International Children’s Emergency Fund
(UNICEF)
Other governments

America• Canadian International Development
Agency (Cida) - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU Rehabilitation FundEU Europe• Danish Agency for Development Assistance(Danida) - Denmark• Ministry of Foreign Affairs (BuZa) - Holland• 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
Other governments

Expatriate staff
National Staff-

Private and other income

Field positions-

Staff information

4
3
3
547

Expatriate staff
National Staff

624

Field positions

30

Private and other income

Luxembourg

2004

Expenses
3.088
4.445
615
2.974
1.001
26
1.194
142
29
13.513545

Funding

Public institutional income

Staff information

2004

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

311
54
1
1
-

Programs

366

Logistics satellites’ activities-5

Funding
Public institutional income

327

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

327
327
-

402
412

Private and other income

34

927

Expatriate staff
National Staff

4

Field positions

4

6.800
220
220
2.921
2.897
24
2.875

1.133
784
591

Staff information

-12
180
24
7.259

Staff information

52 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Expatriate staff
National Staff

98
1.407

Field positions

1.505

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 53

Expenses

Malawi

2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
Madagascar

Malaysia

2004

Expenses

Mali
Expenses

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

259
111
32
156
75
1
245
-

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

717
961
208
1.641
84
108
386
25
-

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

12-

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

Programs

878

Programs

4.128

Programs

12

Programs

Logistics satellites’ activities

42

Logistics satellites’ activities

Funding

117

Funding

Logistics satellites’ activities

2004

-

Funding

Logistics satellites’ activities

487
457
180
84
45
147
370
68
1.838
22

Funding

Public institutional income

392

Public institutional income

1.283

Public institutional income-

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

372

America
Asia
ECHO and EU institutions
EU Europe• Ministry of Foreign Affairs (MAE) - Luxembourg
Non EU Europe• Norwegian Agency for Development
Cooperation (NORAD) - Norway
Oceania
UN institutions
Other governments

1.058
1.058
225

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

307

Private and other income

12

Private and other income

529
Private and other income

2.962

Expatriate staff
National Staff

1-

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU DG I and VIII
EU Europe• Governments - Others - France• Ministry of Foreign Affairs (MAE) - Luxembourg
Non EU Europe
Oceania
UN institutions
Other governments
Private and other income

641

Expatriate staff
National Staff

29
315

Field positions

1

Field positions

344

372
20

Staff information
Expatriate staff
National Staff

7
80

Field positions

87

54 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

225-

Staff information

Staff information

1.219

29
277
913
44
869
-

Staff information
Expatriate staff
National Staff

20
196

Field positions

216

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 55

Expenses

Mexico2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
Mauritania

Morocco

2004

Expenses

Mozambique

2004

Expenses

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

147
91
28
10
2
3
45
5
-

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

188
192
36
16
1
5
22
30
1

Expatriate 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
47
23
25
37
24
2
-

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

1.684
1.332
429
1.429
224
111
484
88
-

Programs

331

Programs

491

Programs

349

Programs

5.782

Logistics satellites’ activities

4

Funding
Public institutional income

Logistics satellites’ activities-

Funding

Logistics satellites’ activities-

Funding

Logistics satellites’ activities

Funding

157

Public institutional income-

Public institutional income-

Public institutional income-2

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

491

Private and other income

349

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU DG I and VIII
• EU Food Security Unit
EU Europe• Governments - Others - Belgium• Governments - Others - France• Embassies - Ireland• Ministry of Foreign Affairs (MAE) - Luxembourg• Department for International Development(DFID) - UK
Non EU Europe• Development and Cooperation Department(DDC) - Switzerland
Oceania
UN institutions
Other governments

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

-2
159
159
-

Private and other income

177

Staff information
Expatriate staff
National Staff

4
16

Field positions

20

Staff information

46

Staff information

Expatriate staff
National Staff

6-

Expatriate staff
National Staff

5
9

Field positions

6

Field positions

14

Private and other income

2.322
257
-21
288
-9
1.842
682
685
153
316
5
217
217
6
3.506

Staff information

56 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Expatriate staff
National Staff

59
710

Field positions

769

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 57

Expenses

Nepal

2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
MyanmarNicaragua

2004

Expenses

Niger
Expenses

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

1 329
864
212
1 527
103
37
431
48
0
13

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

321
91
45
73
6
1
53
10
-

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

225
223
72
31
103
33
27
11
-

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

Programs

4 563

Programs

601

Programs

725

Programs

Logistics satellites’ activities

24

Funding
Public institutional income
America• US Agency for International Development(USAID) - USA
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)• EU Others
EU Europe• Jersey Overseas Aid - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Development and Cooperation Department(DDC) - Switzerland
Oceania• Australian Government’s Overseas Aid
Program (AusAID) - Australia
UN institutions• UN Others
Other governments
Private and other income

Logistics satellites’ activities

8

Funding
2 380
186
186
0
1 278
908
370
7
7
317
238
79
128
128
463
463
-

Logistics satellites’ activities

2004

3

Funding

Logistics satellites’ activities

274
231
29
405
31
2
187
28
1.186
53

Funding

Public institutional income

293

Public institutional income

36

Public institutional income

76

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

293

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

36
36
-

65

Private and other income

693

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

Private and other income

316

293
-

Staff information
Expatriate staff
National Staff
Field positions

1045

Staff information

Private and other income

65
11
11
1.163

Expatriate staff
National Staff

4
24

Staff information

Field positions

28

Expatriate staff
National Staff

9
196

Field positions

205

55

2 207

Staff information
Expatriate staff
National Staff

41
731

Field positions

772

58 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 59

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

Pakistan

2004

Expenses
824
292
201
443
104
13
309
30
1
2.217
11

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

Notes

Expenditure

2004

Expenditure

Notes
Nigeria

Palestinian territories

2004

Expenses
489
715
142
288
66
2
255
18
4
1.978
5

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

Peru

2004

Expenses
511
381
105
59
17
6
120
8
6
1.213
-

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

293
316
78
126
16
33
46
22
2
-3

Programs

930

Logistics satellites’ activities

12

Funding

Public institutional income-2

Public institutional income

900

Public institutional income

1.012

Public institutional income-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-2

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

900

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

1.012
1.012
-

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

-1
-1
-

-2
-

900
-

Private and other income
Private and other income

2.230

Private and other income

1.083

Staff information

Staff information
Expatriate staff
National Staff

21
84

Expatriate staff
National Staff

13-

Field positions

105

Field positions

13

60 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

201

Private and other income

943

Staff information

Staff information
Expatriate staff
National Staff

16
57

Expatriate staff
National Staff

5
46

Field positions

73

Field positions

51

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 61

Romania

2004

Expenses

ExpensesRussia excluding
Chechnya / Ingushetia/Dagestan

Notes

Expenditure

2004

Expenditure

Notes
Philippines

2004

RwandaExpenses

Expenses

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

94
90
24
17
1
1
9
9
54
-

Expatriate 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
3
2
1
-

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

230
467
167
-140
44
12
89
24
-

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

Programs

299

Programs

11

Programs

893

Programs

Logistics satellites’ activities

1

Logistics satellites’ activities

Logistics satellites’ activities-

Funding

Funding

2004-1

Logistics satellites’ activities

472
445
153
427
90
97
224
40
1.946
40

Funding

Funding

Public institutional income-

Public institutional income

0

Public institutional income

866

Public institutional income

620

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-

514

Private and other income299

Private and other income

12

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Embassies - Belgium• Danish Agency for Development Assistance(Danida) - Denmark• Ministry of Foreign Affairs (MAE) Luxembourg
Non EU Europe
Oceania
UN institutions
Other governments

America• Embassies - Canada
Asia
ECHO and EU institutions
EU Europe• AGCD - Belgium
Non EU Europe• Governments - Others - Switzerland
Oceania
UN institutions• World Food Programme (WFP)
Other governments

1
1
598
598
2
2
18
18
-

Private and other income

26

Expatriate staff
National Staff

14
133

Expatriate staff
National Staff

5
93

Field positions

147

Field positions

98

Staff information

Staff information

Expatriate staff
National Staff

3
25

Expatriate staff
National Staff-

Field positions

28

Field positions

-

514
352
19
25
308
-

Staff information

62 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Private and other income

1.366

Staff information

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 63

Expenses

Sierra Leone

2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
Serbia and Montenegro

Somalia

2004

ExpensesSouth Africa
Expenses

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

55
217
38
12
29
43
21
-

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

1.927
1.395
356
912
389
24
585
62
-2

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

1.651
984
402
728
345
8
710
42
3

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

Programs

416

Programs

5.648

Programs

4.873

Programs

Logistics satellites’ activities

1

Funding

Logistics satellites’ activities

115

Funding

Public institutional income-

Public institutional income

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

Private and other income

417

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Danish Agency for Development Assistance(Danida) - Denmark• Ireland Aid (DCI) - Ireland• Ministry of Foreign Affairs (MAE) - Luxembourg• Swedish International Development
Cooperation Agency (SIDA) - Sweden
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

Staff information
Expatriate staff
National Staff

20

Field positions

20

Private and other income

8

Funding
1.591
316
316
952
37
208
200
507
323
323
4.172

Staff information

64 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Logistics satellites’ activities

2004

Logistics satellites’ activities

383
661
238
913
309
290
104
13
7
2.917
-

Funding

Public institutional income

2.670

Public institutional income

900

America• Embassies - Canada
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Ministry of Foreign Affairs (BuZa) - Holland• Department for International Development(DFID) - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions• International Children’s Emergency Fund
(UNICEF)
Other governments

28
28
1.158

America
Asia
ECHO and EU institutions
EU Europe• AGCD - Belgium• Danish Agency for Development Assistance(Danida) - Denmark• Embassies - Holland
Non EU Europe
Oceania
UN institutions• UN Others
Other governments

691
581

Private and other income

2.211

1.158
1.398
326
1.072
97
97
-11

Private and other income-11-

Staff information

Expatriate staff
National Staff

54
603

Expatriate staff
National Staff

41
411

Field positions

657

Field positions

452

90
20
209
209
2.017

Staff information
Expatriate staff
National Staff

982

Field positions

91

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 65

Expenses

Sri Lanka

2004

Expenses

Notes

Expenditure

2004

Expenditure

Notes
Spain

Sudan

2004

Expenses

Sweden

2004

Expenses

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

232
40
4
9
24
-

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

131
137
62
206
203
18
167
14
7

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

9.156
8.252
2.653
11.7874.292
91
13.766308
054

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

125
23
25
3
3
3
-

Programs

309

Programs

945

Programs

50.359Programs

183

Logistics satellites’ activities

93

Logistics satellites’ activities

1.194

Logistics satellites’ activities

Logistics satellites’ activities-

Funding

Funding

Funding

Public institutional income

3

Public institutional income

48

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

3
3
-

48
58

Private and other income

306

America
Asia
ECHO and EU institutions
EU Europe• Ministry of Foreign Affairs (BuZa) - Holland• Swedish International Development
Cooperation Agency (SIDA) - Sweden
Oceania
Non EU Europe
UN institutions
Other governments-10-

Private and other income

990

Staff information
Expatriate staff
National Staff

5-

Staff information

Field positions

5

Expatriate staff
National Staff

3-

Field positions

3

Public institutional income
America• Canadian International Development
Agency (Cida) - Canada
Asia• Disaster Relief Fund - Hong Kong
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Governments - Others - Belgium• Municipalities and regional council - Belgium• Danish Agency for Development Assistance(Danida) - Denmark• Governments - Others - Germany• Ireland Aid (DCI) - Ireland• Ministry of Foreign Affairs (BuZa) - Holland• Governments - Others - Spain• Municipalities and regional council - Spain• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Department for International Development(DFID) - UK
• Jersey Overseas Aid - UK
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway• Development and Cooperation Department(DDC) - Switzerland
Oceania• New Zealand’s International
Aid & Development Agency
UN institutions
Other governments
Private and other income-

Funding
23.772
182
182
103
103
5.656
5.656
16.011
406
86
370
301
874
1.987
800
190

Public institutional income-

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

Private and other income

183

Staff information
Expatriate staff
National Staff

1
2

Field positions

3

1.521
9.384
93
1.474
1.239
236
269
269
77
27.781

Staff information

66 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Expatriate staff
National Staff

277
5.222

Field positions

5.499

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 67

Expenses

Tanzania

2004

Expenses

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

78
7
9
10
2
-

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

Programs

106

Programs

Logistics satellites’ activities

3

Funding

Logistics satellites’ activities

Notes

Expenditure

2004

Expenditure

Notes
Switzerland

Thailand2004

Expenses
474
131
108
125
19
10
217
7
2
1.093
24

Funding

Tibet

2004

Expenses

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

772
541
112
1.193
191
220
108
19
-

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

20-

Programs

3.157

Programs

20

Logistics satellites’ activities

1

Funding

Logistics satellites’ activities-

Funding

Public institutional income-

Public institutional income

100

Public institutional income

856

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• Municipalities and regional council - Spain
Non EU Europe
Oceania
UN institutions
Other governments

100
100
-

856

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

Private and other income

108

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

Private and other income

20

Private and other income

Staff information
Expatriate staff
National Staff-

Field positions-

68 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

1.016

Staff information

Private and other income

798
58
-

Staff information

2.303

Expatriate staff
National Staff-

Field positions-

Expatriate staff
National Staff

15
57

Staff information

Field positions

72

Expatriate staff
National Staff

22
683

Field positions

705

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 69

Expenses

Turkmenistan

2004

Expenses9
2-

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

216
121
57
61
20
1
36
9
-

Programs

11

Programs

521-

Funding

Logistics satellites’ activities-

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

Private and other income

11

Staff information
Expatriate staff
National Staff-

Field positions-

70 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Public institutional income

Notes
2004

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

1.943
907
452
1.649
625
19
827
87
-2

Programs

6.505

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

4
4-

Private and other income

518

Staff information
Expatriate staff
National Staff

6
41

Field positions

47

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

Logistics satellites’ activities
4

Ukraine

2004

Expenses-

Funding

Public institutional income

UgandaExpenses

Expatriate 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

Expenditure

2004

Expenditure

Notes
Turkey96

Funding
Public institutional income

2.114

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe• Ministry of Foreign Affairs (BuZa) - Holland
Non EU Europe• Development and Cooperation Department(DDC) - Switzerland
Oceania
UN institutions
Other governments

1.799

Private and other income

4.487

1.799
154
154
161
161
-

Staff information
Expatriate staff
National Staff

58
651

Field positions

709

204
249
93
448
4
19
22
14
71
1.124
-

Funding
Public institutional income

10

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

10
10
-

Private and other income

1.114

Staff information
Expatriate staff
National Staff

5
31

Field positions

36

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 71

Expenses

Uzbekistan

2004

Expenses

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

23
2
3
3
-

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

Programs

31

Programs

Logistics satellites’ activities-

Funding

Logistics satellites’ activities

Notes

Expenditure

2004

Expenditure

Notes
United Kingdom

Venezuela

2004

Expenses
429
422
98
191
117
10
142
60
1
1.469
4

Funding

Zambia2004

Expenses

Expatriate 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

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

Programs

9

Programs

Logistics satellites’ activities-

Logistics satellites’ activities

Funding

526
202
97
224
72
29
357
45
0
1
1.552
61

Funding

Public institutional income-

Public institutional income

534

Public institutional income-

Public institutional income

498

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

468

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

31

Private and other income

9

America
Asia
ECHO and EU institutions• Humanitarian Aid Office of the European
Commission (ECHO)EU Europe
Non EU Europe• Norwegian Agency for Development
Cooperation (NORAD) - Norway
Oceania
UN institutions
Other governments-16

Private and other income

America
Asia
ECHO and EU institutions
EU Europe• Swedish International Development
Cooperation Agency (SIDA) - Sweden• Jersey Overseas Aid - UK
Non EU Europe• Embassies - Switzerland
Oceania
UN institutions
Other governments

939

Staff information
Expatriate staff
National Staff-

Private and other income

Field positions-

Staff information

72 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

394
74
66
66
-

Staff information
Expatriate staff
National Staff-

Private and other income

Field positions-

Staff information

-16
514
514
1.115

Expatriate staff
National Staff

1272

Expatriate staff
National Staff

14
68

Field positions

84

Field positions

82

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 73

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

Transversal activities

2004

Expenses
659
345
192
396
16
37
230
41
1.916

Logistics satellites’ activities

7

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

Notes

Expenditure

2004

Expenditure

Notes
Zimbabwe

Others

2004

Expenses
977
144
146
47
10
8
39
34
1
1.406
1

Funding

Asia tsunami disaster
Expenses

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

173
20
2
2
133
51
-345
80

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

Programs

116

Programs

Logistics satellites’ activities

2004

9

Funding

Logistics satellites’ activities

86
103
141
470
-1
282
8
1.089
605

Funding

Public institutional income

471

Public institutional income-

Public institutional income

127

Public institutional income-

America
Asia
ECHO and EU institutions
EU Europe• Ministry of Foreign Affairs (MAE) Luxembourg• Municipalities and regional council - Spain
Non EU Europe• Ministry of Foreign Affairs (MFA) - Norway
Oceania
UN institutions
Other governments

336

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

-

-

1.406

93
93
24
24
10
10
-

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

Private and other income

America
Asia
ECHO and EU institutions• EU Others
EU Europe• Municipalities and regional council - France
Non EU Europe
Oceania
UN institutions• World Health Organization (WHO)Other governments

Private and other income

1.694

-3

Private and other income

137
199
135
135
1.453

Staff information
Expatriate staff
National Staff

25
110

Field positions

135

Staff information
Expatriate staff
National Staff-

Private and other income

Field positions-

Expatriate staff
National Staff

4-

Field positions

4

Staff information

This table focuses on the Asia tsunami disaster
operations. It collates figures that are alreadyincluded in the countries affected by thetsunami (India, Indonesia and Sri Lanka).

These 1.694 thousand euro were funded by
1.562 thousand euro of restricted funds,
the balance by unrestricted funds. In addition,
tsunami restricted funds were also used forfinancing local coordination costs in Indonesia
in direct connection with these operations(41 thousand euro), non tsunami related
operations with the consent of the donors(401 thousand euro), as well as headquarters
expenses (125 thousand euro).

74 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 75

NotesNotes

5 Other information
5.1 Commitments

5.2 Staff figures

Legacies and bequests

International departures

Unrestricted legacies and bequests are accounted for upon realization (i.e. on receipt of cash). At the end of the current year, anestimated amount of 18.127 thousand euro has not been realized
and is therefore not included in the financial statements.

In units

2004

2003

International departures (full year)• Medical pool
• Nurse and other paramedical pool
• Non-medical pool

3.803
1.034
1.257
1.512

3.444
972
1.068
1.404

First time departures (full year)

1.340

1.092

In full-time equivalent

2004

2003

Employees• Social mission• Fundraising• Management, general and administration

1.137
719
137
281

1.128
692
118
319

Volunteers• Social mission• Fundraising• Management, general and administration

496
196
161
139

503
338
70
95

GrantsSome of the programs are partly financed by public institutional
grants. These grants may cover a more than one-year period andmay 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.

2004

2003

ECHO and EU institutions
UN institutions
American governments
Asian governments
EU European governments
Non EU European governments
Oceanian governments
Other governments

8.675
1.093
1.208
85
16.265
2.089
134
23

11.389
112
802
408
7.814
2.535
407
123

Remaining committed amount to spend

29.57223.589Positions in the fieldCf. expenditure by geographical area in 4.2.3.

In order to meet these commitments, MSF should receive fromthe above institutions a total amount of 23.172 thousand euro.

Other commitments
Guarantees given
Mortgages and collaterals given
Foreign currencies term. purchases (given)
Other off balance-sheet liabilities given

6.279
108
7.972

262
8.154

Off balance-sheet commitments given

14.358

8.416

Guarantees given refer to loan agreements for 5.259 thousand
euro, to rental contracts for 452 thousand euro, and for otherpurposes for 468 thousand euro. Other off balance-sheet commitments given mainly relate to rental contracts for officebuildings.
In addition, MSF participated to the establishment of theDrugs for Neglected Diseases initiative (DNDi) with six otherorganizations: 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, the UNDP/World Bank/
WHO’s Special Programme for Research and Training in Tropical
Diseases (TDR), which acts as a permanent observer to the initiative.

76 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

Positions in the headquarters

NB: For volunteers in the headquarters, the average number ofpeople is taken into account when full-time equivalents cannot beprovided.

The DNDi became a legal entity in July 2003. The International
Council didn’t consider MSF as a permanent solution to the
R&D crises. MSF’s involvement will therefore be limited bothfinancially and in the time, the goal being to catalyse andhelp creating this initiative which, in due time, will work
independently of MSF. Accordingly, MSF committed itself toan involvement as a founding member in the DNDi, but thiscommitment was limited up to five years and financially to
not more than 3% of the total MSF annual expenditure.
Through an innovative partnership concluded between the
DNDi and Sanofi-Aventis in April 2005, a new medicine to treat
malaria will be developped. This is a fixed-dose combination(FDC) of artesunate and amodiaquine (AS/AQ) which is easier
to use and cheaper than other combinations currently available (target price set at below one dollar for adults and 50
cents for children). This drug is expected to become available
to patients in 2006.
INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 77

Notes

Notes

Headquarters’ remuneration policies
The gross salaries presented below are based on the policies of the different MSF
entities. They are presented in local currency and depend on the cost of living in
the different countries where the entities are established.

for the position of
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Executive Director
Psychologist
Executive Director
Director
Research Director and President
General Secretary
Housekeeper

5.3 Subsequent events

95.06357.84667.597111.881460.356
57.25263.12883.151491.832
53.36876.3756.480.000
59.556453.49743.730564.823113.473
48.921100.42560.43899.96543.32954.78260.13843.35521.09936.44115.76421.13729.168264.492
19.27936.23119.958102.000
20.30019.6413.072.000
25.908214.572
16.657
175.71754.98415.94935.50019.39329.90817.35526.23426.70227.76821.099

Database Officer
Trainee
Assistant
Donor relations assistant
Office Coordinator
Receptionist / assistant
Assistant
Assistant administrator
Assistant
Secretary
Assistant
Input team
Receptionist / secretary
Puncher / extra assistant
Receptionist
Assistant
Receptionist
HR administrator
Finance / administration assistantWarehouseman assistant
Cleaner
Warehouseman
Secretary
Assistant
Producer assistantHousekeeper

It is expected that MSF will spend 24.3 million euros in 2004
and 2005 on operations in the regions affected by the tsunami,with 19.4 million euros in Indonesia, 4.1 in Sri Lanka and 0.8 in
India, Malaysia, and Thailand. Expenditure stands at 22.1 million euros at the end of September.

Highest 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 Euro: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:
Transfer in Euro:MSF-Luxembourg Etablissement d’Utilité Publique in Euro:MSF-Logistique in Euro:
Epicentre in Euro:
Fondation MSF in Euro:
EUP in Euro:SCI MSF in Euro:

Asia tsunami disaster

The Greek section of MSF

On 26 December 2005, a powerfull earthquake off the coast of
Sumatra created an enormous tsunami that swept over partsof South Asia, killing more than 300.000 people and leaving
behind unimaginable destruction and suffering. Hundreds ofkilometers of coastline were destroyed. Houses, boats andinfrastructure were washed away.

The Greek section was reintegrated into the international
movement in January 2005. It is not included in the scope ofthe 2004 combined financial statements presented here.
However, for information purposes, its total expenditurereached, for the year 2004, 5.254 thousand euro (of which
78.8% devoted to the social mission), its total income 4.527
thousands of euros (of which 84.6% came from non public
institutional sources), and its total year-end position to 5.264
thousand euro of which 3.909 as retained earnings and equities.
During the year 2004, MSF-Greece intervened in Armenia,
Ethiopia, Greece, Malawi, Palestinian territories, Serbia andMontenegro, Sudan and Zambia.

Two days later, MSF started, in connection with national
efforts, to provide emergency assistance to individuals inneeds of medical care, food, clean water, shelter and otherbasic necessities. The majority of MSF’s work was carried out indevastated communities in Indonesia and Sri Lanka, although
staff also provided help to people in Thailand and India. Initial
exploratory teams assessed the needs for aid in Malaysia,
Myanmar, Bangladesh and Somalia, but did not find any serious unmet medical needs.
In an extraordinary show of support, the public contributed toan estimated amount of 110 million euros - of which 36.4
received for the year 2004, the balance in 2005 - in donations
to MSF to provide emergency relief to people affected by thetsunami. These funds will be used for funding tsunami relief
operations or derestricted with the consent of the donors andspent on forgotten crises and emergencies in line with MSF
on-going work.

Lowest scales 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 Euro: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:
Transfer in Euro:MSF-Luxembourg Etablissement d’Utilité Publique in Euro:MSF-Logistique in Euro:
Epicentre in Euro:
Fondation MSF in Euro:
EUP in Euro:SCI MSF in Euro:78 MEDECINS SANS FRONTIERES INTERNATIONAL FINANCIAL REPORT 2004

In the last week of December, 2.136 thousand euro were used
and recognized as income. The remaining donations received
for the year 2004 are carried in deferred income (total amountof 34.285 thousand euro) and are presented in the liabilities asunspent temporarily restricted funds.

INTERNATIONAL FINANCIAL REPORT 2004 MEDECINS SANS FRONTIERES 79

by a small group of doctors and journalists who believedthat all people should have access to emergency relief.
MSF was one of the first nongovernmental organizations
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 branch offices in 19 countries.
In 2004, MSF volunteer doctors, nurses, other medical
professionals, logistical experts, water-and-sanitationengineers and administrators departed on more than
3,800 missions and joined approximately 22,500 locally
hired staff to provide medical aid in over 70 countries.
MSF was awarded the 1999 Nobel Peace Prize.

MSF International Financial Report 31/12/2004

Médecins Sans Frontières (MSF) was founded in 1971

31/12/2004

MSF International Financial Report

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